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Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 1
Supporting Indonesia’s Economic Growth
as a Trusted Independent Multifinance Institution
Integrated Annual Report 2025 Laporan Tahunan Terintegrasi
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 2
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
2 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Sanggahan dan Batasan Tanggung Jawab
Disclaimer and Limitation of Liability
Selamat datang di Laporan Tahunan Terintegrasi Welcome to the 2025 Integrated Annual Report of
PT Radana Bhaskara Finance Tbk Tahun 2025 dengan PT Radana Bhaskara Finance Tbk with the theme
tema “Mendukung Pertumbuhan Ekonomi Indonesia "Supporting Indonesia’s Economic Growth as a
sebagai Institusi Pembiayaan Independen yang Trusted Independent Multifinance Institution". This
Terpercaya”. Laporan Tahunan ini diterbitkan sesuai Annual Report is issued in accordance with Law No.
dengan Undang-Undang No. 40 Tahun 2007 tentang 40 of 2007 on Limited Liability Companies, Financial
Perseroan Terbatas, Peraturan Otoritas Jasa Keuangan Services Authority Regulation No. 29/POJK.05/2020 on
No. 29/POJK.05/2020 tentang Tata Kelola Perusahaan Good Corporate Governance for Finance Companies,
yang Baik Bagi Perusahaan Pembiayaan, POJK No. POJK No. 51/POJK.03/2017 on the Implementation of
51/ POJK.03/2017 tentang Penerapan Keuangan Sustainable Finance for Financial Services Institutions,
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Issuers, and Public Companies and Circular Letter of the
dan Perusahaan Publik dan Surat Edaran Otoritas Jasa Financial Services Authority of the Republic of Indonesia
Keuangan Republik Indonesia Nomor 16/SEOJK.04/2021 No. 16/SEOJK.04/2021 on the Form and Content of
tentang Bentuk dan isi Laporan Tahunan Emiten. Laporan Issuers' Annual Reports. This Annual Report contains
Tahunan ini memuat pernyataan kondisi keuangan, hasil statements of financial condition, results of operations,
operasi, proyeksi, rencana, strategi, kebijakan, serta projections, plans, strategies, policies, and objectives of
tujuan Perseroan, yang digolongkan sebagai pernyataan the Company, which are classified as forward-looking
ke depan dalam pelaksanaan perundangundangan yang statements in the implementation of applicable laws,
berlaku, kecuali hal-hal yang bersifat historis. except for matters of historical nature.
Pernyataan-pernyataan tersebut memiliki prospek Such statements involve prospective risks, uncertainties
risiko, ketidakpastian, serta dapat mengakibatkan and may cause actual developments to differ materially
perkembangan aktual secara material berbeda dari from those reported. The forward-looking statements
yang dilaporkan. Pernyataan-pernyataan prospektif in this Annual Report are based on various assumptions
dalam Laporan Tahunan ini dibuat berdasarkan berbagai regarding current and future conditions and the business
asumsi mengenai kondisi terkini dan kondisi mendatang environment in which the Company conducts business.
serta lingkungan bisnis di mana Perseroan menjalankan The statements contained in this Annual Report are
kegiatan usaha. Pernyataan yang terdapat di Laporan not a guarantee of future performance, as actual future
Tahunan ini bukan menjadi jaminan kinerja di masa performance may differ from the statements in this
yang akan datang, mengingat kinerja aktual di masa Annual Report due to factors beyond the Company's
depan dapat berbeda dengan pernyataan pada Laporan control.
Tahunan ini karena dapat dipengaruhi oleh beberapa
faktor di luar kendali Perseroan.
Laporan Tahunan ini memuat kata “Radana Finance”, This Annual Report contains the words “Radana
“Perseroan”, dan “HDFA” yang didefinisikan sebagai Finance”, “Company”, and “HDFA” which are defined
PT Radana Bhaskara Finance Tbk yang menjalankan as PT Radana Bhaskara Finance Tbk which carries out
kegiatan usaha di bidang pembiayaan. Penyebutan business activities in the field of financing. Mention
satuan mata uang “Rupiah”, “Rp” atau IDR merujuk pada of the currency unit “Rupiah”, “Rp” or IDR refers to the
mata uang resmi Republik Indonesia, sedangkan “Dolar official currency of the Republic of Indonesia, while
AS” atau USD merujuk pada mata uang resmi Amerika “US Dollar” or USD refers to the official currency of the
Serikat. Semua informasi keuangan disajikan dalam mata United States. All financial information is presented in
uang Rupiah. Rupiah.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 3
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 3
Tema Laporan Tahunan Terintegrasi 2025
2025 Integrated Annual Report Theme
Supporting Indonesia’s Economic
Growth as a Trusted Independent
Multifinance Institution
Mendukung Pertumbuhan Ekonomi
Indonesia sebagai Institusi Pembiayaan
Independen yang Terpercaya
Tema ini mencerminkan komitmen Perseroan dalam This theme reflects the Company’s commitment
menjalankan perannya sebagai institusi pembiayaan to carrying out its role as an independent financing
independen yang berkontribusi aktif terhadap institution that actively contributes to strengthening
penguatan perekonomian nasional. Perseroan the national economy. The Company affirms its position
menegaskan posisinya bukan semata sebagai not merely as a provider of financing products or
penyedia produk atau solusi pembiayaan, melainkan solutions, but as a financing institution that performs
sebagai institusi pembiayaan yang menjalankan its intermediation function responsibly and with a
fungsi intermediasi secara bertanggung jawab dan focus on creating long-term value. The Company also
berorientasi pada penciptaan nilai jangka panjang. strives to provide productive financing that supports
Perseroan juga berupaya menghadirkan pembiayaan real economic activities, enhances the sustainability of
produktif yang mendukung aktivitas ekonomi its customers’ businesses, and promotes inclusive and
riil, memperkuat keberlanjutan usaha nasabah, sustainable growth.
serta mendorong pertumbuhan yang inklusif dan
berkesinambungan.
Selain itu, tema ini juga mencerminkan fokus Perseroan Furthermore, this theme also reflects the Company’s
dalam membangun kepercayaan melalui tata kelola focus on building trust through strong governance,
yang baik, manajemen risiko yang terintegrasi, integrated risk management, and business management
serta pengelolaan usaha yang berlandaskan prinsip grounded in prudent principles. By placing the interests
kehati-hatian. Dengan menempatkan kepentingan of all stakeholders as an integral part of its growth
seluruh pemangku kepentingan sebagai bagian dari strategy, the Company is committed to delivering
strategi pertumbuhan, Perseroan berkomitmen untuk sustainable added value for shareholders, customers,
memberikan nilai tambah yang berkelanjutan bagi employees, regulators, and the wider community, while
pemegang saham, nasabah, karyawan, regulator, dan further strengthening the Company’s contribution to
masyarakat, sekaligus memperkuat kontribusi Perseroan the stability and growth of Indonesia’s economy.
terhadap stabilitas dan pertumbuhan ekonomi
Indonesia.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 4
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
4 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Kesinambungan Tema
Theme Continuity
Strengthening Commitment
and Collaboration to create
Sustainable Financial Solutions
Penguatan Komitmen dan Kolaborasi
untuk Terciptanya Solusi Keuangan
Berkelanjutan
2024
Komitmen Perseroan terhadap pertumbuhan ekonomi The Company’s commitment to sustainable economic
yang berkelanjutan, diwujudkan melalui kolaborasi growth is realized through strategic collaboration with
strategis dengan berbagai pemangku kepentingan. Hal various stakeholders. This is done in order to create
ini dilakukan agar dapat terciptanya solusi finansial yang financial solutions that are inclusive, innovative, and
inklusif, inovatif, dan berdampak positif bagi masyarakat, have a positive impact on society, the business world,
dunia usaha, dan juga pemerintah. Di era digital dan and also the government. In the digital era and rapid
transformasi keuangan yang semakin pesat, Perseroan financial transformation, the Company understands that
memahami bahwa kolaborasi dengan berbagai pihak— collaboration with various parties-including regulators,
termasuk regulator, mitra bisnis, dan komunitas—menjadi business partners, and communities-is an important
faktor penting dalam menciptakan solusi keuangan yang factor in creating more innovative and inclusive financial
lebih inovatif dan inklusif. Melalui kerja sama strategis solutions. Through strategic partnerships with financial
dengan lembaga keuangan, perusahaan teknologi, dan institutions, technology companies, and other business
ekosistem bisnis lainnya, Perseroan terus menghadirkan ecosystems, the Company continues to bring more
layanan pembiayaan yang lebih mudah diakses, fleksibel, accessible, flexible, and empowering financing services
dan berdaya guna bagi masyarakat luas. to the wider community.
Selain itu, Perseroan juga berkomitmen untuk mendukung In addition, the Company is also committed to
Tujuan Pembangunan Berkelanjutan (Sustainable supporting the Sustainable Development Goals (SDGs)
Development Goals/ SDGs) melalui layanan keuangan through inclusive and innovative financial services. As a
yang inklusif dan inovatif. Perseroan sebagai pusat central hub in the ecosystem, the Company strives to
penghubung dalam ekosistem tersebut, senantiasa maximize its role in leading the transformation towards
berupaya untuk memaksimalkan perannya untuk dapat healthy economic sustainability.
memimpin transformasi menuju keberlanjutan ekonomi
yang sehat.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 5
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 5
We’re Beyond in Delivering
Valuable Services
Berkomitmen Menghasilkan Layanan
Jasa dengan Nilai yang Berkelanjutan
2023
Di tengah tantangan yang terjadi di tahun 2023, In the midst of the challenges that occur in 2023,
PT Radana Bhaskara Finance Tbk memadukan segenap PT Radana Bhaskara Finance Tbk combines all the
kemampuan manajemen, SDM, mitra bisnis dan capabilities of management, human resources, business
seluruh pemangku kepentingan merupakan keunggulan partners and all stakeholders is the Company’s
Perseroan sehingga dapat terus berinovasi melahirkan advantage so that it can continue to solution to
solusi dan terobosan baru dalam setiap tantangan generate new innovations and breakthroughs in
bisnis yang dihadapi. Perseroan akan memperkuat every business challenge faced. The Company will
kapabilitasnya untuk menciptakan comparative strengthen its capabilities to create a comparative
advantage Perseroan yang akan memampukan advantage that will enable the Company to operate
Perseroan untuk beroperasi lebih kompetitif. Selain more competitively. In addition, improving the quality
itu, peningkatan kualitas penerapan tata kelola tetap of governance implementation remains a priority for
menjadi prioritas Perseroan terutama dalam menjaga the Company, especially in maintaining the Company’s
prospek bisnis dan daya saing perusahaan sebagai business prospects and competitiveness as an issuer
emiten yang senantiasa menjaga kinerja Perusahaan that always maintains the Company’s performance by
dengan menawarkan produk dan jasa layanan unggulan offering superior products and services to the public
kepada masyarakat namun tetap memperhatikan while still paying attention to the concept of sustainable
konsep tujuan pembangunan berkelanjutan (Sustainable development goals (SDGs).
Development Goals/SDGs).
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 6
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
6 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Daftar Isi
Table of Contents
2 Sanggahan dan Batasan Tanggung Jawab 67 Wilayah Operasional
Disclaimer and Limitation of Liability Operational Area
3 Tema Laporan Tahunan Terintegrasi 2025 68 Struktur Organisasi
2025 Integrated Annual Report Theme Organizational Structure
4 Kesinambungan Tema 70 Keanggotaan Dalam Asosiasi
Theme Continuity Membership in the Association
71 Perubahan Organisasi yang Bersifat Signifikan
Significant Organizational Changes
Kilas Kinerja 71 Perubahan Komposisi Direksi dan Dewan Komisaris Tahun 2025
Performance Highlights Changes in The Composition of The Board of Directors and Board of
Commissioners in 2025
10 Laporan Laba (Rugi) Dan Penghasilan Komprehensif
Statement Of Profit (Loss) And Comprehensive Income 74 Profil Dewan Komisaris
Board of Commissioners Profile
11 Posisi Keuangan
Balance Sheet 79 Profil Direksi
Board of Directors Profile
11 Laporan Arus Kas
Statement of Cash Flow 84 Profil Dewan Pengawas Syariah
Sharia Supervisory Board Profile
11 Rasio Keuangan
Financial Ratio 85 Demografi Karyawan Tiga Tahun Terakhir
Employee Demographics in the Last Three Years
13 Ikhtisar Kinerja Operasional
Operational Performance Highlights 87 Pelatihan dan Pengembangan Kompetensi Karyawan
Employee Competence Training and Development
13 Ikhtisar Kinerja Saham
Stock Performance Highlights 96 Struktur Grup Perusahaan
Company Group Structure
15 Aksi Korporasi
Corporate Actions 97 Daftar Entitas Anak
List of Subsidiaries
15 Penghentian Sementara Perdagangan Saham (Suspension) dan/atau
Penghapusan Pencatatan Saham (Delisting) 97 Informasi Pemegang Saham Per 1 Januari 2025 dan 31 Desember 2025
Suspension and/or Delisting of Shares Shareholder Information Per January 1, 2025 and December 31, 2025
16 Informasi Mengenai Obligasi Sukuk atau Obligasi Konversi yang Masih Beredar 98 Kepemilikan Saham Dewan Komisaris dan Direksi
Information on Outstanding Bonds Sukuk or Convertible Bonds Share Ownership of the Board of Commissioners and Board of Directors
16 Penghargaan dan Sertifikasi 99 Komposisi Kepemilikan Saham Berdasarkan Status Kepemilikan
Award and Certification Shareholding Composition by Ownership Status
17 Peristiwa Penting 100 Informasi Pemegang Saham Utama Dan/Atau Pengendali
Event Highlights Information on Major and/or Controlling Shareholder
100 Kronologi Pencatatan Saham
Chronology of Share Listing
Laporan Manajemen 102 Kronologis Penerbitan Efek Lainnya
Management Report Chronology of Other Securities Issuance
102 Informasi Penggunaan Jasa Akuntan Publik (AP)
24 Laporan Dewan Komisaris
dan Kantor Akuntan Publik (KAP)
Board of Commissioners Report
Information on the Use of Public Accountant (AP) and Public Accounting Firm (KAP)
Services
34 Laporan Direksi
Board of Directors Report
104 Informasi Pada Situs Web
Information on The Website
49 Lembar Pernyataan Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors Statement Sheet
Analisa dan Pembahasan Manajemen
Profil Perusahaan Management Discussion and Analysis
Company Profile 108 Tinjauan Makro Ekonomi Global dan Nasional
Global and National Macroeconomic Review
52 Identitas Perusahaan
Company Identity 109 Tinjauan Industri
Industry Overview
54 Sekilas Perusahaan
Company In Brief 110 Tinjauan Operasional
Operational Review
57 Informasi Perubahan Nama
Name Change Information 114 Pendapatan dan Profitabilitas Per Segmen
Revenue and Profitability Per Segment
57 Skala Usaha
Business Scale 115 Analisis Kinerja Keuangan
Financial Performance Analysis
58 Jejak Langkah
Milestones 115 Laporan Posisi Keuangan
Statement of Financial Position
62 Visi, Misi, dan Nilai-Nilai Perusahaan
Vision, Mission, and Values of The Company 117 Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain
Statement of Profit (Loss) and Other Comprehensive Income
63 Nilai Inti Perseroan
Company Core Values 119 Laporan Arus Kas
Statement of Cash Flow
64 Penjelasan Logo
Logo Explanation 120 Kemampuan Membayar Utang dan Kolektibilitas Piutang
Ability to Pay Debts and Collectibility of Receivables
65 Nilai Keberlanjutan
Sustainability Values 120 Tingkat Kolektibilitas Piutang
Receivables Collectibility Level
65 Kegiatan Bidang Usaha dan Produk Perseroan
Activities Business Fields and Products of The Company 121 Struktur Modal dan Kebijakan Struktur Modal
Capital Structure and Capital Structure Policy
66 Produk yang Dihasilkan
Products Produced 122 Ikatan Material Untuk Investasi Barang Modal
Material Commitments for Capital Expenditures
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 7
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 7
122 Investasi Barang Modal Tahun 2025 292 Komite Manajemen Risiko
Capital Expenditures In 2025 Risk Management Committee
123 Perbandingan Antara Target dan Realisasi Tahun 2025, Serta Proyeksi Tahun 296 Komite Pengelolaan Bisnis Berkelanjutan
2026 Business Continuity Management Committee
Comparison Between 2025 Target and Realization, and 2026 Projection
299 Komite Pengarah Teknologi dan Informasi
124 Informasi Keuangan yang Telah Dilaporkan yang Mengandung Kejadian yang IT Steering Committee
Sifatnya Luar Biasa atau Jarang Terjadi
Reported Financial Information Containing Extraordinary or Non-Recurring Events 303 Komite Produk Pengembangan Usaha Syariah
Sharia Business Products Development Committee
124 Informasi Dan Fakta Material yang Terjadi Setelah Tanggal Laporan Akuntan
Material Information and Facts Subsequent to the Date of the Accountant’s Report 306 Sekretaris Perusahaan
Corporate Secretary
125 Prospek Usaha
Business Outlook 323 Audit Internal (AI)
Internal Audit (IA)
125 Aspek Pemasaran
Marketing Aspects 333 Akuntan Publik
Public Accountant
126 Kebijakan Dividen
Dividend Policy 336 Sistem Pengendalian Internal
Internal Control System
126 Program Kepemilikan Saham Karyawan Atau Manajemen (ESOP/MSOP)
Employee Or Management Stock Ownership Program (ESOP/MSOP) 341 Manajemen Risiko
Risk Management
127 Informasi Material Mengenai Investasi, Ekspansi, Divestasi, Penggabungan/
Peleburan Usaha, Akuisisi, dan Restrukturisasi Utang/Modal 357 Kebijakan Pengungkapan Informasi Lainnya
Material Information on Investment, Expansion, Divestment, Merger/Consolidation, Other Information Disclosure Policy
Acquisition, and Debt/Capital Restructuring
359 Kode Etik
127 Transaksi Material yang Mengandung Benturan dan/atau Pihak Afiliasi Code of Ethics
Material Transactions Containing Conflicts of Interest and/or Affiliated Parties
365 Sistem Pelaporan Pelanggaran
129 Pengaruh Perubahan Regulasi Terhadap Perseroan Violation Reporting System
Impact of Regulatory Changes on The Company
367 Kebijakan Anti-Korupsi
129 Perubahan Kebijakan Akuntansi yang Berdampak Terhadap Kinerja Keuangan Anti-Corruption Policy
Changes in Accounting Policies Impacting Financial Performance
369 Kebijakan Anti Persaingan Tidak Sehat
130 Informasi Kelangsungan Usaha Anti-Unfair Competition Policy
Information on Business Continuity
371 Kebijakan Insider Trading
Insider Trading Policy
Tinjauan Pendukung Bisnis
372 Kepatuhan Perpajakan
Tax Compliance
Business Supporting Review
372 Penerapan Pedoman Tata Kelola Perusahaan Terbuka
134 Sumber Daya Manusia Implementation of Governance Guidelines for Public Companies
Human Resources
149 Teknologi Informasi
Information Technology Laporan Keberlanjutan
Sustainability Report
382 Tentang Laporan Keberlanjutan
Tata Kelola Perusahaan About Sustainability Report
Business Supporting Review 383 Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
160 Landasan Hukum Penerapan GCG
Legal Basis for GCG Implementation
384 Strategi Keberlanjutan
Sustainability Strategy
165 Tujuan Penerapan GCG
Objectives of GCG Implementation
385 Kerangka Keberlanjutan
Sustainability Framework
166 Prinsip-Prinsip Dasar GCG
Basic Principles of GCG
392 Tata Kelola Keberlanjutan
Sustainability Governance
168 Penilaian Tata Kelola Perusahaan Yang Baik Tahun 2025
Good Corporate Governance Assessment in 2025
397 Kinerja Ekonomi
Economic Performance
171 Struktur Penerapan Tata Kelola Perusahaan
Corporate Governance Implementation Structure
398 Kinerja Lingkungan Hidup
Environmental Performance
172 Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
400 Pengelolaan Limbah dan Efluen
Waste and Effluent Management
195 Dewan Komisaris
Board of Commissioners
402 Kinerja Sosial
Social Performance
202 Komisaris Independen
Independent Commissioner
421 Lembar Umpan Balik
Feedback Form
217 Dewan Pengawas Syariah
Shariah Supervisory Board
422 Daftar Pengungkapan Sesuai POJK Nomor 51/Pojk.03/2017
List of Disclosures in Accordance with POJK Number 51/POJK.03/2017
221 Direksi
Board of Directors
244 Komite Audit
Audit Committee Laporan Keuangan
261 Komite Pemantau Risiko
Laporan Keuangan
Risk Oversight Committee
276 Komite Nominasi dan Renumerasi
Nomination and Remuneration Committee
287 Komite Pembiayaan
Financing Committee
290 Komite Anti-Fraud
Anti-Fraud Committee
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 8
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
8 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
1 PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 9
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 9
Kilas Kinerja
Performance Highlights
10 Laporan Laba (Rugi) Dan Penghasilan Komprehensif
Statement Of Profit (Loss) And Comprehensive Income
11 Posisi Keuangan
Balance Sheet
11 Laporan Arus Kas
Statement of Cash Flow
11 Rasio Keuangan
Financial Ratio
13 Ikhtisar Kinerja Operasional
Operational Performance Highlights
13 Ikhtisar Kinerja Saham
Stock Performance Highlights
15 Aksi Korporasi
Corporate Actions
15 Penghentian Sementara Perdagangan Saham (Suspension)
dan/atau Penghapusan Pencatatan Saham (Delisting)
Suspension and/or Delisting of Shares
16 Informasi Mengenai Obligasi Sukuk atau Obligasi Konversi
yang Masih Beredar
Information on Outstanding Bonds Sukuk or Convertible Bonds
16 Penghargaan dan Sertifikasi
Award and Certification
17 Peristiwa Penting
Event Higlights
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 10
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
10 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Kilas Kinerja
Performance Highlights
Tahun 2025 menjadi periode yang penting bagi 2025 marked a crucial year for the Company to
Perseroan dalam memperkuat fondasi kinerja dan strengthen its performance foundations and maintain
menjaga kesinambungan usaha di tengah dinamika business continuity amidst ever-evolving economic,
kondisi ekonomi, industri, dan regulasi yang terus industrial, and regulatory dynamics. Based on a prudent
berkembang. Dengan berlandaskan pada strategi bisnis business strategy and the implementation of good
yang prudent serta penerapan tata kelola perusahaan corporate governance, the Company consistently strives
yang baik, Perseroan senantiasa berupaya menjaga to maintain stable operational and financial performance
stabilitas kinerja operasional dan keuangan, sekaligus and to increase added value for all stakeholders.
meningkatkan nilai tambah bagi seluruh pemangku
kepentingan.
Pada bab ini menyajikan gambaran ringkas mengenai This chapter provides a brief overview of the Company’s
capaian kinerja Perseroan selama tahun berjalan, baik performance during the current year, both financially
dari aspek keuangan maupun operasional, sebagai and operationally, reflecting the strategies and steps
refleksi atas strategi dan langkah-langkah yang telah taken to support healthy and sustainable growth.
ditempuh dalam mendukung pertumbuhan yang The information presented is expected to provide
sehat dan berkelanjutan. Informasi yang disampaikan stakeholders with a comprehensive understanding of
diharapkan dapat memberikan pemahaman yang the Company’s position and performance direction in
komprehensif kepada para pemangku kepentingan the future.
mengenai posisi dan arah kinerja Perseroan ke depan.
Laporan Laba (Rugi) dan Penghasilan Statement of Profit (Loss) and
Komprehensif Comprehensive Income
(Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain | Presented in Million Rupiah, unless stated otherwise)
Uraian YoY 2024-
2025 2024 2023
Description 2025 (%)
Total Pendapatan | Total Revenue 417.393 387.360 259.572 7,75
Total Beban | Total Expenses 514.892 386.282 255.450 33,29
Laba Sebelum Beban Pajak Final dan Pajak
Penghasilan | Profit before Final Tax Expense (97.498) 1.078 4.121 (9.144,34)
and Income Tax
Manfaat (Beban) Pajak Penghasilan – Neto |
16.353 (43.920) (60.971) (137,23)
Income Tax Benefit (Expense) - Net
Laba (Rugi) Tahun Berjalan | Profit (Loss) for
(81.550) (43.164) (57.093) 88,93%
the Year
Jumlah Laba (Rugi) Komprehensif Tahun
Berjalan | Total Comprehensive Income (Loss) (81.707) (43.002) (57.151) 90%
for the Year
Laba (Rugi) Per Saham Dasar | Basic Earnings
(12,46) (6,60) (8,73) 88,79%
(Loss) Per Share
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 11
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 11
Posisi Keuangan Balance Sheet
(Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain | Presented in Million Rupiah, unless stated otherwise)
Uraian YoY 2024-2025
2025 2024 2023
Description (%)
Jumlah Aset | Total Assets 3.389.029 3.191.057 2.460.166 6,20
Jumlah Liabilitas | Total Liabilities 2.897.987 2.618.308 1.844.414 10,68
Jumlah Ekuitas | Total Equity 491.042 572.750 615.752 (14,27)
Jumlah Liabilitas dan Ekuitas | Total Liabilities and
3.389.029 3.191.057 2.460.166 (6,20)
Equity
Laporan Arus Kas Statement of Cash Flow
(Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain | Presented in Million Rupiah, unless stated otherwise)
Uraian YoY 2024-2025
2025 2024 2023
Description (%)
Arus Kas untuk Aktivitas Operasi | Cash Flow from
(256.303) (669.668) (824.785) (61,73)
Operating Activities
Arus Kas dari (untuk) Aktivitas Investasi | Cash Flows
70 (4.546) 12.294 (101,54)
from (for) Investing Activities
Arus Kas diperoleh dari Aktivitas Pendanaan | Cash
252.990 759.759 775.636 (66,70)
Flows from Financing Activities
Rasio Keuangan Financial Ratio
Uraian YoY 2024-2025
2025 2024 2023
Description (%)
Kolektibilitas Piutang | Receivables Collectibility
Rasio Piutang Pembiayaan terhadap Total Aset (%) |
85,75 82,63 79,31 (3,78)
Financing to Asset Ratio (%)
Rasio Saldo Piutang Pembiayaan neto terhadap
Total Pendanaan yang Diterima (%) | Net Financing 103,00 103,06 108,59 (0,06)
Receivables to Funding Ratio (%)
Rasio Saldo Piutang Pembiayaan untuk Pembiayaan
Investasi dan Modal Kerja Dibandingkan dengan
Total Saldo Piutang Pembiayaan (%) | Net Financing 92,80 95,99 99,04 (3,32)
Receivables For Investment and Working Capital
Financing to Total Financing Receivables Ratio (%)
Rasio Non-performing Finance – neto (%) | Non-
3,30 1,33 1,83 (148,12)
perfoming Finance - net (%)
Rasio Non-performing Finance – gross (%) | Non-
3,98 1,97 2,14 (102,03)
perfoming Finance - gross (%)
Rasio Lancar (%) | Current Ratio (%) 104,62 112,24 142,31 (6,79)
Gearing Ratio (kali) | Gearing Ratio (times) 5,75 4,47 2,92 28,64
Rasio Permodalan (%) | Capital Ratio (%) 62,44 87,29 119,14 (28,47)
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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12 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Uraian YoY 2024-2025
2025 2024 2023
Description (%)
Rasio Ekuitas terhadap Modal Disetor (%) | Equity to
75,05 87,54 94,12 (14,27)
Fully Paid Capital Ratio (%)
Tingkat Kesehatan Keuangan | The Level of Financial
1,45 1,70 1,60 (14,71)
Soundness
Profitabilitas | Profitability
Laba terhadap Aset (%) | Profit to Assets (%) (2,78) 0,03 0,20 (33,33)
Laba terhadap Ekuitas (%) | Profit to Equity (%) (14,45) (7,51) (8,44) 121,17
Laba terhadap Pendapatan (%) | Profit to Revenue
(19,5) (11,1) (22,00) 75,68
(%)
Solvabilitas | Solvency
Rasio Liabilitas terhadap Ekuitas | Liabilities to Equity
5,90 4,57 3,00 29,10
Ratio
Rasio Liabilitas terhadap Jumlah Aset | Liabilities to
0,86 0,82 0,75 4,88
Total Assets Ratio
Grafik | Chart
Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain
Presented in Million Rupiah, unless stated otherwise
Total Aset Total Ekuitas
Total Assets Total Equity
2023 2024 2025 2023 2024 2025
2.460.166 3.191.057 3.389.029 615.752 572.750 491.042
Total Liabilitas Jumlah Pendapatan
Total Liabilities Total Income
2023 2024 2025 2023 2024 2025
1.844.414 2.618.308 2.897.987 259.572 387.360 417.393
Laba (Rugi) Tahun Berjalan
Profit (Loss) for the Year
2023 2024 2025
(57.093) (43.164) (81.550)
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 13
Ikhtisar Kinerja Operasional
Operational Performance Highlights
(Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain | Presented in Million Rupiah, unless stated otherwise)
Uraian YoY 2024-2025
2025 2024 2023
Description (%)
Pembiayaan Modal Kerja | Working Capital Financing 3.065.673 1.190.961 2.032.589 (157,41)
Pembiayaan Anjak Piutang | Factoring Financing 2.287.780 2.957.613 1.792.754 (22,65)
Pembiayaan Lainnya | Other Financing 777.893 674.602 239.835 (15,31)
Pembiayaan Investasi | Investment Financing 1.962.556 403.971 838.737 385,82
Jumlah Pembiayaan | Total Financing 5.028.229 5.227.147 2.871.326 (3,81)
Ikhtisar Kinerja Saham
Stock Performance Highlights
Informasi Saham Share Information
Sejak resmi melantai di Bursa Efek Indonesia pada Since officially listed on the Indonesia Stock Exchange
tanggal 10 Mei 2011 melalui Penawaran Umum Perdana on May 10, 2011, through an Initial Public Offering (IPO),
Saham (Initial Public Offering/IPO), saham Perseroan the Company’s shares have been publicly traded on the
telah diperdagangkan secara terbuka di pasar modal Indonesian capital market. As of the close of trading on
Indonesia. Hingga penutupan perdagangan pada 31 December 31, 2025, the Company’s shares under the
Desember 2025, saham Perseroan dengan kode HDFA code HDFA traded at Rp100, which was the opening price
mencatatkan harga sebesar Rp100, yang merupakan since December 2023. With this price, the Company’s
harga pembukaan sejak periode Desember 2023. Dengan market capitalization at the end of 2025 was recorded
capaian harga tersebut, kapitalisasi pasar Perseroan per at Rp161,501,386,430.
akhir tahun 2025 tercatat sebesar Rp161.501.386.430.
Sejak pertama kali diperdagangkan hingga akhir tahun Since Initial Public Offering until the end of 2025, HDFA's
2025, aktivitas perdagangan saham HDFA menunjukkan share trading activity has shown a cumulative transaction
volume transaksi kumulatif sebesar 5.351.314.800 lembar volume of 5,351,314,800 shares on the Indonesia Stock
saham di Bursa Efek Indonesia. Pergerakan dan likuiditas Exchange. The share movement and liquidity reflect the
saham tersebut mencerminkan dinamika minat pasar dynamics of market interest and investor perceptions
serta persepsi investor terhadap kinerja dan prospek of the Company’s long-term performance and business
usaha Perseroan dalam jangka panjang. outlook.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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14 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Pergerakan Harga Saham
Stock Price Movement
Harga Saham Jumlah Saham
Volume Kapitalisasi
Stock Price Beredar
Perdagangan pasar (Rp)
Periode (Lembar)
Saham Market
Period Terendah Tertinggi Penutupan Number of
Stock Trading Capitalization
Lowest Highest Closing Outstanding
Volume (Rp)
Shares (Share)
2025
Kuartal 1
95 123 109 4.249.500 6.542.445.783 713.126.590.347
First Quarter
Kuartal 2
88 113 105 1.687.800 6.542.445.783 686.956.807.215
Second Quarter
Kuartal 3
97 222 144 61.891.100 6.542.445.783 942.112.192.752
Third Quarter
Kuartal 4
117 206 126 187.837.600 6.542.445.783 824.348.168.658
Fourth Quarter
2024
Kuartal 1
100 158 107 8.818.900 6.542.445.783 700.041.698.781
First Quarter
Kuartal 2
112 115 87 9.045.700 6.542.445.783 569.192.783.121
Second Quarter
Kuartal 3
88 194 154 92.303.100 6.542.445.783 1.007.536.650.582
Third Quarter
Kuartal 4
152 185 119 43.527.200 6.542.445.783 778.551.048.177
Fourth Quarter
Grafik Harga Pergerakan Saham Tahun 2025
Price Chart of Stock Movement in 2025
Pergerakan Harga Saham PT Radana Bhaskara Finance Tbk 2025
Share Price Movement of PT Radana Bhaskara Finance Tbk 2025
100.000.000 250
80.000.000 200
156 158
60.000.000 144 150
126
120
113 112 114
109 106 108 105
40.000.000 100
20.000.000 50
0 0
2.109.100 763.400 1.377.000 849.300 395.900 442.600 28.027.400 3.403.300 30.460.400 16.965.900 97.77.600 73.100.100
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
Harga Penutupan Perubahan
Closing Price Changes
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 15
Aksi Korporasi
Corporate Actions
Sepanjang tahun buku 2025, Perseroan tidak melakukan Throughout the 2025 fiscal year, the Company did
aksi korporasi yang berdampak pada perubahan not undertake any corporate actions that impacted
struktur saham. Tidak terdapat pelaksanaan pemecahan its share structure. There were no stock splits, reverse
saham (stock split), penggabungan saham (reverse stock splits, stock dividend distributions, bonus share
stock), pembagian dividen saham, penerbitan saham issuances, changes in par value of shares, convertible
bonus, perubahan nilai nominal saham, penerbitan securities issuances, or capital increases or decreases.
efek konversi, maupun penambahan atau pengurangan
modal.
Sehubungan dengan hal tersebut, Perseroan tidak Thus, the Company has no information on the date of the
memiliki informasi yang perlu diungkapkan terkait corporate action, stock split or reverse stock ratio, stock
tanggal pelaksanaan aksi korporasi, rasio stock split atau dividends and bonus shares, the number of convertible
reverse stock, dividen saham dan saham bonus, jumlah securities issued, changes in par value of shares, the
efek konversi yang diterbitkan, perubahan nilai nominal number of outstanding shares following the corporate
saham, jumlah saham beredar setelah aksi korporasi, action, the number of convertible shares exercised (if
jumlah saham konversi yang dilaksanakan (jika ada), any), and the share price following the corporate action.
serta harga saham setelah aksi korporasi.
Penghentian Sementara Perdagangan Saham
(Suspension) dan/atau Penghapusan Pencatatan
Saham (Delisting)
Suspension and/or Delisting of Shares
Sampai dengan 31 Desember 2025, Perseroan As of December 31, 2025, the Company has consistently
senantiasa memenuhi ketentuan yang berlaku di pasar complied with applicable capital market regulations
modal sehingga tidak pernah dikenakan sanksi yang and has therefore not been subject to any sanctions
berdampak pada aktivitas perdagangan saham di Bursa impacting its share trading activities on the Indonesia
Efek Indonesia. Tidak terdapat penghentian sementara Stock Exchange. There was no suspension of stock
perdagangan saham (suspension) maupun pembatalan trading or delisting of the Company’s shares. As there
pencatatan saham (delisting) atas saham Perseroan. are no such sanctions, the Company has no information
Dengan tidak adanya sanksi tersebut, Perseroan tidak on the impact of the suspension and/or delisting that
memiliki informasi mengenai dampak suspension dan/ shall be disclosed in this Annual Report.
atau delisting yang perlu diungkapkan dalam Laporan
Tahunan ini.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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16 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Informasi Mengenai Obligasi Sukuk atau Obligasi
Konversi Yang Masih Beredar
Information on Outstanding Bonds, Sukuk, or Convertible Bonds
Sampai dengan 31 Desember 2025, Perseroan tidak As of December 31, 2025, the Company has neither
menerbitkan maupun memiliki obligasi, sukuk, atau issued nor had any outstanding bonds, sukuk, or
obligasi konversi yang masih beredar (outstanding). Oleh convertible bonds. Therefore, information related to
karena itu, tidak terdapat informasi terkait instrumen these instruments is unavailable in this Annual Report.
tersebut yang perlu diungkapkan dalam Laporan
Tahunan ini.
Penghargaan dan Sertifikasi
Awards and Certification
Penghargaan/ Sertifikasi
Name of Award/Certification
The Most Progressive Partners dari PT Indotruck Utama
Masa Berlaku
Validity Period
2025
Penghargaan/ Sertifikasi
Name of Award/Certification
Certificate of Registration ISO/IEC 27001:2002
Diberikan Oleh
Presented by
CBQA Global Indonesia
Masa Berlaku
Validity Period
19 September 2023 - 18 September 2026
September 19, 2023 - September 18, 2026
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 17
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Business Support Overview Good Corporate Governance Sustainability Report 17
Peristiwa Penting
Event Highlights
Mengawali langkah strategis di tahun To initiate strategic measures in 2025,
2025, Perseroan menggelar Kick Off Company held a Kick Off Meeting on
Meeting pada 26 Februari 2025. Kegiatan February 26, 2025. This activity became
ini menjadi momentum penting dalam an important momentum in aligning the
menyatukan visi dan menentukan arah vision and determining the Company’s
perjalanan perusahaan ke depan. Dengan direction in the future. With great optimism,
penuh optimisme, manajemen dan seluruh the management and all employees are
karyawan berkomitmen untuk terus committed to continuously providing
menghadirkan solusi pembiayaan yang financing solutions that deliver added value
Kick off Meeting memberikan nilai tambah bagi seluruh to all stakeholders.
pemangku kepentingan.
26 Februari 2025 | February 26, 2025
Momentum istimewa bulan Ramadhan The special momentum of the month
dimanfaatkan Perseroan untuk mempererat of Ramadan was seized by Company to
silaturahmi sekaligus menumbuhkan strengthen relationships and foster a sense
kepedulian di lingkungan perusahaan. of care within the Company.
Dalam kesempatan tersebut, Perseroan On this occasion, Company held a tausiyah
menggelar acara tausiyah bersama session with Ustadz Bendri Jaisyurrahman
Ustadz Bendri Jaisyurrahman dengan under the theme “Productive Morals,
tema “Produktif Akhlak, Jiwa, dan Raga”. Mind, and Body.” The management and all
Tausiyah Ramadhan dan Kegiatan ini diikuti oleh jajaran manajemen employees attended this activity as part
Buka Puasa Bersama dan seluruh karyawan sebagai bagian dari of the Company’s efforts to enrich spiritual
upaya memperkaya wawasan spiritual insight and strengthen togetherness. The
Tausiyah Ramadan and
serta membangun kebersamaan. Acara event continued with a joint iftar in a warm
Joint Iftar
dilanjutkan dengan buka puasa bersama and family-like atmosphere. Through this
yang berlangsung dalam suasana penuh activity, Company hoped that the spirit of
14 Maret 2025 | March 14, 2025 kekeluargaan. Melalui kegiatan ini, Perseroan togetherness and the values of goodness
berharap semangat kebersamaan dan embodied in Ramadan would continue to
nilai-nilai kebaikan yang terkandung guide daily activities, both in the workplace
dalam Ramadan dapat senantiasa menjadi and in personal life.
pedoman dalam menjalankan aktivitas
sehari-hari, baik di lingkungan kerja maupun
kehidupan pribadi.
Penyelenggaraan RUPSLB Perseroan dalam The EGMS of Company was held in relation
rangka Perubahan Susunan Pengurus to changes in the composition of the
Perseroan. Company’s management.
Penyelenggaraan RUPSLB
The Convening of Extraordinary
General Meeting of Shareholders
(EGMS)
15 April 2025 | April 15, 2025
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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18 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Perseroan menyelenggarakan kegiatan Company held the “Radiance Warriors
“Radiance Warriors Recharge Day” dengan Recharge Day” activity with the theme
mengusung tema “Rehat Dulu, Besok “Take a Break Today, Accelerate Tomorrow.”
NgeGAS Lagi”. Acara ini dirancang sebagai The event was designed as a special
momen khusus bagi seluruh karyawan moment for all employees to take a short
untuk mengambil jeda sejenak dari rutinitas break from their work routines and restore
pekerjaan, sekaligus memulihkan energi both physical and mental energy. Through
fisik maupun mental. Melalui program ini, this program, Company reaffirmed its
Perseroan menegaskan komitmennya dalam commitment to creating a balanced
NgelaWALK: Radiance Warriors menciptakan budaya kerja yang seimbang work culture between productivity and
Recharge Day - “Rehat dulu, besok antara produktivitas dan kesehatan employee well-being. Recharge Day
karyawan. Recharge Day diharapkan mampu is expected to become a space for
ngeGAS lagi”
menjadi ruang refleksi dan penyegaran, agar reflection and rejuvenation, allowing each
NgelaWALK: Radiance Warriors
setiap individu dapat kembali bersemangat individual to return to work with renewed
Recharge Day – “Take a Break Today, menghadapi tantangan kerja dengan enthusiasm, positive energy, and fresh
Accelerate Tomorrow” fokus, energi positif, serta motivasi baru. motivation. For the Company’s, success is
Bagi Perseroan, keberhasilan perusahaan not only determined by performance but
tidak hanya ditentukan oleh kinerja, tetapi also by the health and happiness of its
22 April 2025 | April 22, 2025
juga oleh kesehatan dan kebahagiaan employees. Therefore, “Radiance Warriors
para karyawannya. Karena itu, “Radiance Recharge Day” represents a tangible step
Warriors Recharge Day” menjadi langkah in supporting sustainability and a spirit of
nyata dalam mendukung keberlanjutan dan togetherness in the workplace.
semangat kebersamaan di lingkungan kerja.
Perseroan merayakan Hari Ulang Tahun Company celebrated its 20th Anniversary,
(HUT) ke-20 yang jatuh pada 9 Juni lalu di which fell on June 9, at Skorz, FX Sudirman.
Skorz, FX Sudirman. Acara digelar secara The event was attended by all employees
bersama seluruh karyawan yang berada di located at the Head Office.
kantor pusat.
Melalui tema #KolaborAksi Tumbuh, Through the theme #KolaborAksi Growing,
Tangguh, Bersama, perayaan ini sebagai Resilient, Together, the celebration reflects
bentuk harapan agar Perseroan dapat terus the hope that Company would continue to
HUT ke-20 Tahun Radana Finance membangun kemitraan yang bermakna dan build meaningful partnerships and create
membuka lebih banyak peluang di masa more opportunities in the future.
#KolaborAksi - Tumbuh, Tangguh,
depan.
Bersama
20th Anniversary of Radana Finance Selama 20 tahun terakhir, Perseroan merasa Over the past 20 years, Radana Finance
#KolaborAksi – Growing, Resilient, terhormat telah dipercaya sebagai mitra has been honored to be trusted as
Together strategis pembiayaan Anda. Komitmen your strategic financing partner. The
dari Perseroan tidak hanya sebatas pada commitment of Company is not limited to
menjadi mitra yang andal dan terpercaya, being a reliable and trusted partner, but also
18 Juni 2025 | June 18, 2025 tetapi juga mencangkup dukungan bagi includes support for new entrepreneurs
para pengusaha baru melalui sokusi through customized financial solutions and
keuangan yang dapat disesuaikan serta connections that open up all opportunities.
koneksi yang membuka untuk seluruh
kesempatan.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 19
Pada RUPST dan RUPSLB tersebut, During the AGMS and EGMS, it was
disampaikan bahwa sepanjang tahun conveyed that throughout 2024, Radana
2024 Perseroan berhasil mencatatkan Finance managed to record revenue growth
pertumbuhan pendapatan sebesar 49% of 49% (YoY) to Rp387.3 billion.
(YoY) menjadi Rp387.3 Miliar.
Selain itu beberapa peningkatan yang In addition, several improvements achieved
berhasil dicatatkan oleh Perseroan yaitu: by Company include:
• Total Aset naik 30% menjadi Rp3,19 • Total Assets increased by 30% to Rp3.19
Penyelenggaraan RUPST tahun Triliun trillion
buku 2024 dan RUPSLB • Piutang pembiayaan tumbuh 36% • Financing receivables grew by 36% to
menjadi Rp2,68 Triliun Rp2.68 trillion
Holding of the 2024 fiscal year
• Pembiayaan baru meningkat 82% dari • New financing increased by 82%, from
AGMS and EGMS
Rp2,87 Triliun di 2023 menjadi Rp5,23 Rp2.87 trillion in 2023 to Rp5.23 trillion
Triliun di 2024 in 2024
23 Juni 2025 | June 23, 2025
Dalam menjalankan kegiatan usahanya, In conducting its business activities,
Perseroan senantiasa berpegang teguh Company consistently upholds the
pada prinsip Tata Kelola Perusahaan principles of Good Corporate Governance
yang Baik (GCG), yakni keterbukaan, (GCG), namely transparency, accountability,
akuntabilitas, pertanggungjawaban, responsibility, independence, and fairness.
independensi, dan kewajaran.
Menyambut Hari Ulang Tahun (HUT) ke- In celebration of the 80th Anniversary
80 Kemerdekaan Indonesia, Perseroan of Indonesia’s Independence, Company
bekerja sama dengan RS Mitra Keluarga collaborated with Mitra Keluarga Hospital
dan Asuransi AXA Mandiri mengadakan and AXA Mandiri Insurance to organize
acara spesial yang tidak hanya meriah, a special event that was not only festive
tapi juga memperkaya edukasi mengenai but also enriched knowledge regarding
kesehatan tubuh. Mulai dari Games Seru health awareness. The event featured fun
dengan berbagai hadiah menarik serta games with attractive prizes as well as
Talk Show mengenai “In the Workplace: a talk show entitled “In the Workplace:
Pemeriksaan Kesehatan sederhana Posture & Productivity” oleh dr. Maryatul Posture & Productivity” delivered by
dalam rangka memeriahkan Hari Qiptah, Sp.KFR, AIFO k, kedokteran fisik dan dr. Maryatul Qiptah, Sp.KFR, AIFO-K, a
Kemerdekaan Republik Indonesia rehabilitasi medik. Acara bertempat di Head specialist in physical medicine and medical
Office Radana Finance dan mengundang rehabilitation. The event was held at the
ke 80 : “Health & Wellnes in the
seluruh karyawan dari Perseroan. Radana Finance Head Office and attended
Workplace”
by all employees of Company.
Basic Health Check in Celebration
of the 80th Anniversary of the
Independence Day of the Republic
of Indonesia: “Health & Wellness in
the Workplace”
22 Agustus 2025 | August 22, 2025
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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20 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Perseroan turut berpartisipasi dalam Company participated in a series of
rangkaian lomba yang diselenggarakan competitions organized by Cibis Nine, the
oleh Cibis Nine, selaku manajemen gedung building management where the Company’s
tempat kantor pusat Perseroan beroperasi. head office operates. In the event, the
Dalam ajang tersebut, tim Perseroan Company’s team successfully achieved 2nd
berhasil meraih Juara 2 dalam lomba place in the basketball competition. This
basketball. Pencapaian ini menjadi bukti achievement serves as tangible evidence
nyata kekompakan, semangat sportivitas, of the strong teamwork, sportsmanship,
serta kerja sama tim yang solid dari para and solidarity among Company employees.
Radana Finance Raih Juara 2 Lomba karyawan Perseroan.
Basketball di Cibis Nine dalam Cibis
Melalui partisipasi di kegiatan ini, Perseroan Through participation in this activity,
Game #merdekasatujiwa
tidak hanya mempererat hubungan dengan Company not only strengthened
Radana Finance Won 2nd Place in the
komunitas gedung perkantoran, tetapi juga relationships within the office building
Basketball Competition at Cibis Nine menumbuhkan semangat kebersamaan di community but also fostered a spirit of
during Cibis Game #merdekasatujiwa antara karyawan. Capaian ini diharapkan togetherness among employees. This
dapat semakin memotivasi tim Perseroan achievement was expected to further
untuk terus menjaga kolaborasi positif, baik motivate the Radana Finance team to
10 September 2025 | September 10, 2025
dalam aktivitas olahraga maupun dunia maintain positive collaboration, both in
kerja. sports activities and in the workplace.
Perseroan berpartisipasi dalam Acara Company participated in Mining Expo
Mining Expo 2025 yang digelar pada 10-13 2025, held on September 10–13, 2025, and
September 2025 dan 17 – 20 September September 17–20, 2025, the largest heavy
2025, Pameran alat berat terbesar di equipment exhibition in Indonesia. On this
Indonesia. Dalam kesempatan ini, Perseroan occasion, Company collaborated with
bekerja sama dengan PT Gaya Makmur PT Gaya Makmur Mobil and PT Gaya Makmur
Mobil dan PT Gaya Makmur Tractors untuk Tractors to present innovative financing
menghadirkan program pembiayaan yang programs, including grace period facilities
inovatif, termasuk fasilitas grace period bagi for customers. The presence of Company
Partisipasi Mining Expo 2025 para pelanggan. Kehadiran Perseroan di at this prestigious event demonstrates the
ajang bergengsi ini menegaskan peran aktif Company’s active role in supporting the
Participation in Mining Expo 2025
Perseroan dalam mendukung industri alat heavy equipment industry and the national
berat dan sektor pertambangan nasional. mining sector.
10-13 September 2025 dan 17-20
September 2025 | September 10–13, 2025
and September 17–20, 2025
Perseroan terus menunjukkan komitmen Company continued to demonstrate
dan kiprahnya sebagai mitra pembiayaan its commitment and role as a reliable
produktif yang andal. Sejumlah kegiatan dan productive financing partner. Several
pencapaian penting berhasil ditorehkan significant activities and achievements
sepanjang tahun 2025, mencerminkan were recorded throughout 2025, reflecting
optimisme perusahaan dalam mendukung the Company’s optimism in supporting the
pertumbuhan sektor strategis di Indonesia. growth of strategic sectors in Indonesia.
Perseroan meraih penghargaan dari Company received an award from
Penghargaan sebagai “The Most PT Indotruck Utama sebagai “Most PT Indotruck Utama as “Most Progressive
Progressive Financing Partners” Progressive Financing Partner”. Financing Partner.” This award serves as
Penghargaan ini menjadi bukti nyata bahwa clear evidence that Company has gained
Award as “The Most Progressive
Perseroan mendapatkan kepercayaan dari the trust of one of the leading suppliers
Financing Partner”
salah satu supplier terkemuka di industri in Indonesia’s heavy equipment industry.
alat berat Indonesia. Pengakuan ini juga This recognition also further strengthens
memperkuat reputasi Perseroan sebagai Company’s reputation as an innovative,
15 September 2025 | September 15, 2025
mitra pembiayaan yang inovatif, progresif, progressive, and trusted financing partner.
dan terpercaya.
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Perseroan melaksanakan Public Expose Company held a Public Expose under the
dengan tema “ Bangkit & Tumbuh Bersama”. theme “Rising & Growing Together.” The
Paruh pertama tahun 2025 menjadi first half of 2025 marked an important
tonggak penting, di mana perusahaan milestone, during which the Company
berhasil mencatatkan laba bersih sebesar recorded a net profit of Rp2.8 billion and
Rp2,8 miliar serta menyalurkan pembiayaan distributed financing amounting to Rp2.8
hingga Rp2,8 triliun sepanjang Semester I trillion throughout the first Semester of
2025. 2025.
Public Expose 2025: Keberhasilan ini tidak terlepas dari This achievement is inseparable from
Bangkit & Tumbuh Bersama strategi Perseroan dalam menjaga kualitas Company’s strategy in maintaining
portofolio, memperluas jaringan, serta portfolio quality, expanding networks, and
Public Expose 2025:
mendukung sektor-sektor strategis di supporting strategic sectors in Indonesia.
Rising & Growing Together
Indonesia. Dengan landasan tersebut, With this foundation, Company continued
Perseroan terus memperkuat perannya to strengthen its role as a reliable financial
24 September 2025 | September 24, 2025 sebagai partner keuangan yang dapat partner while contributing to national
diandalkan, sekaligus memberikan economic growth.
kontribusi nyata bagi pertumbuhan
perekonomian nasional.
Perseroan melakukan penandatanganan Company signed a Joint Financing
Perjanjian “Joint Financing” dengan Agreement with PT Bank Ina Perdana Tbk
PT Bank Ina Perdana Tbk (Bank INA). Kerja (Bank INA). This collaboration aimed to
sama ini bertujuan untuk memperkuat strengthen the Company’s funding capacity
kapasitas pendanaan Perseroan dalam in disbursing financing to customers while
menyalurkan pembiayaan kepada nasabah, expanding access to competitive and
sekaligus memperluas akses pembiayaan sustainable financing. Through this strategic
yang kompetitif dan berkelanjutan. Melalui partnership, the Company expects to
kemitraan strategis ini, Perseroan berharap enhance synergy with banking institutions
Radana Finance melakukan dapat meningkatkan sinergi dengan in supporting the growth of the financing
lembaga perbankan dalam mendukung portfolio and strengthening the Company’s
penandatanganan Perjanjian“Joint
pertumbuhan portofolio pembiayaan funding structure.
Financing” dengan PT Bank Ina
serta memperkuat struktur pendanaan
Perdana Tbk (Bank INA) Perseroan.
Radana Finance signed a “Joint
Financing” Agreement with PT Bank
Ina Perdana Tbk (Bank INA)
31 Oktober 2025 | October 31, 2025
Sebagai bagian dari komitmen berkelanjutan As part of its sustainable commitment to
dalam menjalankan tanggung jawab implementing social and environmental
sosial dan lingkungan, Perseroan kembali responsibility, Company once again
melaksanakan kegiatan Corporate Social conducted a Corporate Social
Responsibility (CSR) berupa penanaman Responsibility (CSR) activity in the form of
pohon mangrove di kawasan Kepulauan mangrove tree planting in the Kepulauan
Seribu pada Jumat, 12 Desember 2025. Seribu area on Friday, December 12, 2025.
Kegiatan ini menjadi wujud nyata kepedulian This activity represents the Company’s
Menjaga Pesisir, Menanam Harapan: Perseroan terhadap pelestarian ekosistem tangible concern for the preservation
Komitmen Berkelanjutan PT Radana pesisir sekaligus kontribusi aktif dalam of coastal ecosystems while actively
mendukung upaya mitigasi perubahan iklim. contributing to climate change mitigation
Bhaskara Finance Tbk melalui
Mangrove dikenal memiliki peran penting efforts. Mangroves are known to play a vital
Penanaman Mangrove
sebagai pelindung alami garis pantai role as natural protectors of coastlines from
Protecting the Coast, Planting Hope: dari abrasi, penyerap emisi karbon, serta abrasion, absorbers of carbon emissions,
Sustainable Commitment of penopang keberlangsungan kehidupan and supporters of marine ecosystem
PT Radana Bhaskara Finance Tbk biota laut. sustainability.
through Mangrove Planting
12 Desember 2025 | December 12, 2025
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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2 PT Radana Bhaskara Finance Tbk
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Business Support Overview Good Corporate Governance Sustainability Report 23
Laporan Manajemen
Management Report
24 Laporan Dewan Komisaris
Board of Commissioners Report
34 Laporan Direksi
Board of Directors Report
49 Lembar Pernyataan Dewan Komisaris dan Direksi
Board of Commissioners and Board of Directors Statement
Sheet
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
24 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Laporan
Dewan Komisaris
Board of Commissioners Report
Para Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Honorable Shareholders and Stakeholders,
Dengan penuh rasa syukur, kami menyampaikan With deep gratitude, we present the Board of
Laporan Dewan Komisaris sebagai bagian dari Laporan Commissioners’ Report as part of the 2025 Integrated
Tahunan Terintegrasi 2025. Tahun 2025 menjadi fase Annual Report. 2025 represented a phase marked by
yang sarat dengan tantangan sekaligus peluang, di challenges and opportunities, amid global uncertainty
tengah ketidakpastian global dan dinamika industri yang and industry dynamics that required the Company to
menuntut Perseroan untuk senantiasa adaptif, inovatif, remain adaptive and innovative, while maintaining and
serta mampu menjaga dan memperkuat daya saing strengthening competitiveness in a sustainable manner.
secara berkelanjutan.
Dalam menjalankan peran dan tanggung jawabnya, In carrying out its roles and responsibilities, the Board
Dewan Komisaris secara konsisten melaksanakan fungsi of Commissioners consistently fulfills its supervisory
pengawasan serta pemberian nasihat strategis kepada function and provides strategic advice to the Board of
Direksi, dengan tujuan memastikan kesinambungan Directors to ensure sustainable business growth and
pertumbuhan usaha dan penciptaan nilai tambah bagi create added value for all stakeholders. Throughout
seluruh pemangku kepentingan. Sepanjang tahun 2025, 2025, the Board of Commissioners observed that
Dewan Komisaris mencermati bahwa Perseroan mampu the Company demonstrated resilience and solid
menunjukkan ketahanan serta kinerja yang solid dalam performance in responding to changes in market
merespons perubahan kondisi pasar, yang didukung conditions, supported by the implementation of good
oleh penerapan tata kelola perusahaan yang baik serta corporate governance and the implementation of a
pelaksanaan strategi bisnis yang terarah dan efektif. targeted and effective business strategy.
Tinjauan Perekonomian Global & Global & National Economic Review
Nasional
Pada tahun 2025, perekonomian global menunjukkan In 2025, the global economy grew moderately despite
pertumbuhan yang moderat namun cenderung melambat a slower pace compared to the previous period.
dibandingkan periode sebelumnya. Ketidakpastian Geopolitical uncertainty, disruptions to international
geopolitik, gangguan perdagangan internasional, serta trade, and rising protectionist policies were the main
meningkatnya kebijakan proteksionisme menjadi faktor factors suppressing growth. The International Monetary
utama yang menekan laju pertumbuhan. International Fund (IMF) estimated global economic growth at 3.0–
Monetary Fund (IMF) memperkirakan pertumbuhan 3.3%, and the World Bank projected global growth of
ekonomi dunia berada di kisaran 3,0–3,3%, sementara approximately 2.7–3.0% in 2025, reflecting a slowdown
“World Bank” memproyeksikan pertumbuhan global in global economic and investment activities.
sekitar 2,7–3,0% pada 2025, mencerminkan perlambatan
aktivitas ekonomi dan investasi global.
Di tingkat nasional, perekonomian Indonesia tetap On a national scale, the Indonesian economy continued
menunjukkan ketahanan di tengah dinamika global to demonstrate resilience amidst these global
tersebut. Berdasarkan data Badan Pusat Statistik, dynamics. According to data from Statistics Indonesia,
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Business Support Overview Good Corporate Governance Sustainability Report 25
Dewan Komisaris menilai bahwa fokus
Direksi pada pembiayaan produktif,
penguatan kualitas portofolio, efisiensi
operasional, serta penguatan manajemen
risiko dan tata kelola merupakan strategi
yang tepat dalam menjaga keberlanjutan
kinerja dan menangkap peluang
pertumbuhan Perseroan.
The Board of Commissioners considers that
the Board of Directors’ focus on productive
financing, strengthening of portfolio quality,
operational efficiency, and strengthening of risk
management and governance constitutes an
appropriate strategy to maintain performance
sustainability and seize the Company’s growth
opportunities.
pertumbuhan ekonomi Indonesia sebesar 5,11%, lebih Indonesia's economic growth is 5.11%, higher than the
tinggi dibandingkan capaian tahun 2024 yang mengalami 2024 achievement of 5.03% growth (c-to-c), supported
pertumbuhan sebesar 5,03% (c-to-c), didukung oleh by strong household consumption, relatively well-
konsumsi rumah tangga yang kuat, kinerja ekspor yang maintained export performance, and investments with
relatif terjaga, serta investasi yang menunjukkan tren a positive trend.
positif.
Sejalan dengan itu, Bank Indonesia memproyeksikan Accordingly, Bank Indonesia projected Indonesia’s
pertumbuhan ekonomi Indonesia secara keseluruhan economic growth in 2025 was in the range of 4.7–5.5%.
pada 2025 berada di kisaran 4,7–5,5%. Meskipun Despite projection adjustments due to lower-than-
terdapat penyesuaian proyeksi akibat kinerja awal tahun expected performance at the beginning of the year, Bank
yang lebih rendah dari ekspektasi, Bank Indonesia tetap Indonesia remained optimistic about the resilience of
optimistis terhadap ketahanan ekonomi nasional melalui the national economy, driven by strengthening domestic
penguatan permintaan domestik dan menjaga stabilitas demand and maintained macroeconomic stability.
makroekonomi.
Dari sisi inflasi, tekanan harga sepanjang 2025 tetap In terms of inflation, price pressures throughout 2025
terkendali dalam sasaran Bank Indonesia sebesar remained controlled within Bank Indonesia’s target range
1,5–3,5%. Data BPS mencatat inflasi tahunan mencapai of 1.5–3.5%. Statistics Indonesia (BPS) data recorded
sekitar 2,92% pada Desember 2025. Secara keseluruhan, that annual inflation reached approximately 2.92% in
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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26 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
kondisi makroekonomi 2025 menggambarkan December 2025. In general, the 2025 macroeconomic
tantangan global yang signifikan, namun Indonesia conditions reflected significant global challenges;
mampu menjaga stabilitas ekonomi, inflasi yang however, Indonesia’s ability to maintain economic
terkendali, serta kebijakan yang responsif, sehingga stability, control inflation, and implement responsive
memberikan fondasi yang relatif kuat bagi keberlanjutan policies provides a relatively strong basis for sustainable
pertumbuhan di periode mendatang. growth in the upcoming period.
Penilaian terhadap Kinerja Direksi Board of Directors’ Performance
mengenai Pengelolaan Perseroan Appraisal regarding Company
Management
Dewan Komisaris secara berkala melakukan penilaian Throughout 2025, the Board of Commissioners
terhadap kinerja Direksi dalam mengelola Perseroan periodically assessed the Board of Directors’
sepanjang tahun 2025 sebagai bagian dari pelaksanaan performance in managing the Company as part
fungsi pengawasan dan pemberian nasihat strategis. of its oversight and strategic advisory functions.
Penilaian tersebut dilakukan secara objektif dan These assessments are conducted in an objective
menyeluruh dengan mengacu pada visi, misi, rencana and comprehensive manner, in accordance with the
jangka panjang Perseroan, serta target dan indikator Company’s vision, mission, long-term plan, and mutually
kinerja utama yang telah disepakati bersama. agreed-upon targets and key performance indicators.
Dalam pelaksanaannya, Dewan Komisaris menilai bahwa In its practice, the Board of Commissioners considers
Direksi telah menjalankan pengelolaan Perseroan that the Board of Directors has managed the Company
secara bijaksana, profesional, dan bertanggung jawab wisely, professionally, and responsibly amidst
di tengah dinamika kondisi ekonomi dan industri yang challenging economic and industrial dynamics. The
menantang. Direksi dinilai mampu merumuskan dan Board of Directors is deemed capable of formulating and
mengimplementasikan strategi bisnis yang adaptif, implementing adaptive business strategies, maintaining
menjaga kesinambungan operasional, serta mengelola operational continuity, and managing business risks
risiko usaha dengan memperhatikan prinsip kehati- while adhering to the principle of prudence and
hatian dan kepatuhan terhadap peraturan perundang- compliance with applicable laws and regulations.
undangan yang berlaku.
Secara keseluruhan, Dewan Komisaris menilai kinerja Overall, the Board of Commissioners considers that the
Direksi sepanjang tahun 2025 berada pada tingkat Board of Directors has performed properly throughout
yang baik dan sejalan dengan arah strategis Perseroan, 2025 and aligned with the Company’s strategic
menimbang tantangan yang dihadapi Perseroan secara direction, taking into account the macroeconomic and
makro dan mikro ekonomi. Capaian kinerja tersebut microeconomic challenges faced by the Company. The
diharapkan dapat memberikan nilai tambah dan menjadi performance achievements are expected to deliver
pengalaman penting bagi Direksi dalam menghadapi added value and serve as valuable experience for the
tantangan ke depan, khususnya dalam menavigasi Board of Directors in addressing future challenges,
arah Perseroan untuk terus berupaya menemukan particularly in navigating the Company’s direction
peluang dan kesempatan bagi Perseroan yang mampu to continuously discover opportunities that can
mendorong pertumbuhan yang berkelanjutan serta drive sustainable growth and deliver added value to
dapat memberikan nilai tambah bagi pemegang saham shareholders and all stakeholders.
dan seluruh pemangku kepentingan.
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Peran Pengawasan Dewan Komisaris Board of Commissioners Supervisory
terhadap Implementasi Strategi yang Role in the Implementation of
diterapkan Direksi dan Frekuensi Strategies Implemented by the Board
Pemberian Nasihat kepada Direksi of Directors and the Frequency of
Advising the Board of Directors
Sepanjang tahun 2025, Dewan Komisaris menjalankan Throughout 2025, the Board of Commissioners actively
peran pengawasan secara aktif dan berkesinambungan and continuously oversaw the implementation of the
terhadap implementasi strategi yang ditetapkan dan strategies established and implemented by the Board
dijalankan oleh Direksi. Pengawasan tersebut dilakukan of Directors. This oversight aims to ensure that all
untuk memastikan bahwa setiap kebijakan dan langkah Company policies and strategic measures are aligned
strategis Perseroan telah selaras dengan visi, misi, with the Company’s vision, mission, long-term plans, and
rencana jangka panjang, serta target kinerja yang telah set performance targets, while remaining in accordance
ditetapkan, sekaligus tetap memperhatikan prinsip with the principle of prudence and applicable laws and
kehati-hatian dan kepatuhan terhadap peraturan regulations.
perundang-undangan yang berlaku.
Dalam menjalankan fungsi tersebut, Dewan Komisaris In carrying out these functions, the Board of
secara rutin memantau perkembangan realisasi strategi Commissioners regularly monitors the progress
melalui laporan kinerja berkala yang disampaikan oleh of strategy implementation through periodic
Direksi, baik terkait kinerja operasional, keuangan, performance reports by the Board of Directors,
manajemen risiko, maupun penerapan tata kelola including those covering operational performance,
perusahaan. Dewan Komisaris juga melakukan evaluasi financial performance, risk management, and corporate
terhadap efektivitas pelaksanaan strategi, termasuk governance. The Board of Commissioners also evaluates
mengidentifikasi potensi risiko dan tantangan yang the effectiveness of strategy implementation, including
dapat memengaruhi pencapaian tujuan Perseroan, serta identifying potential risks and challenges that could
memastikan bahwa langkah mitigasi telah disiapkan impact the achievement of the Company’s objectives,
dan dijalankan secara memadai oleh Direksi. and ensuring that the Board of Directors has adequately
prepared and implemented mitigation measures.
Pemberian nasihat kepada Direksi dilakukan secara Advice to the Board of Directors was provided in a
terstruktur dan berkesinambungan melalui rapat structured and continuous manner through Board of
Dewan Komisaris, rapat gabungan Dewan Komisaris Commissioners meetings, joint meetings of the Board of
dan Direksi, serta komunikasi formal maupun informal Commissioners and the Board of Directors, and formal
sepanjang tahun 2025. Frekuensi pemberian nasihat and informal communications throughout 2025. The
disesuaikan dengan dinamika dan kebutuhan Perseroan, frequency of advisory is tailored to the Company’s
khususnya dalam merespons perubahan kondisi dynamics and needs, particularly in responding to
eksternal, perkembangan industri, serta isu-isu strategis changing external conditions, industry developments,
yang memerlukan perhatian dan keputusan manajerial. and strategic issues that require managerial concern and
Dalam forum-forum tersebut, Dewan Komisaris decision. In these forums, the Board of Commissioners
memberikan masukan strategis, arahan kebijakan, serta provides strategic input, policy direction, and
rekomendasi perbaikan guna mendukung Direksi dalam recommendations for improvement to support the
mengambil keputusan yang tepat dan berorientasi pada Board of Directors in making appropriate and business
keberlanjutan usaha. sustainability-oriented decisions.
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28 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Melalui pengawasan yang efektif dan pemberian nasihat Through effective oversight and consistent advisory,
yang konsisten, Dewan Komisaris memastikan bahwa the Board of Commissioners ensures that the Board
Direksi senantiasa menjalankan pengelolaan Perseroan of Directors consistently manages the Company
secara profesional, transparan, dan akuntabel. Sinergi professionally, transparently, and accountably.
yang terbangun antara Dewan Komisaris dan Direksi The synergy established between the Board of
sepanjang tahun 2025 diharapkan mampu memperkuat Commissioners and the Board of Directors during 2025
ketahanan Perseroan, meningkatkan kualitas was expected to strengthen the Company’s resilience,
pengambilan keputusan strategis, serta mendorong improve the quality of strategic decision-making, and
pencapaian kinerja yang berkelanjutan bagi seluruh drive sustainable performance for all stakeholders.
pemangku kepentingan.
Pandangan atas Prospek Usaha Views on the Company’s Business
Perseroan yang Disusun oleh Direksi Outlook by the Board of Directors
Dewan Komisaris telah menelaah dan mencermati The Board of Commissioners has carefully reviewed
secara seksama prospek usaha Perseroan yang disusun and observed the Company’s business outlook
oleh Direksi, dengan mempertimbangkan kondisi prepared by the Board of Directors, taking into
perekonomian makro, perkembangan industri jasa account macroeconomic conditions, developments in
pembiayaan, serta dinamika persaingan yang dihadapi the financing services industry, and the dynamics of
Perseroan. Berdasarkan hasil penelaahan tersebut, competition faced by the Company. Based on the review
Dewan Komisaris memandang bahwa proyeksi dan arah results, the Board of Commissioners considers that the
pengembangan usaha yang disampaikan Direksi telah projections and direction for business development
disusun secara realistis dan selaras dengan kapasitas, submitted by the Board of Directors have been prepared
profil risiko, serta strategi jangka menengah Perseroan. realistically and in line with the Company’s capacity, risk
profile, and medium-term strategy.
Dalam pandangan Dewan Komisaris, fokus Direksi pada According to the Board of Commissioners, the Board of
pembiayaan produktif, penguatan kualitas portofolio, Directors’ focus on productive financing, strengthening
serta peningkatan efisiensi operasional merupakan portfolio quality, and improving operational efficiency
langkah strategis yang relevan untuk menjawab is a relevant strategic measure to address challenges
tantangan sekaligus menangkap peluang pertumbuhan and seize future growth opportunities. The Board
ke depan. Dewan Komisaris juga menilai bahwa upaya of Commissioners also considers that the Board of
Direksi dalam mengoptimalkan pemanfaatan teknologi, Directors’ efforts to optimize technology use, strengthen
memperkuat manajemen risiko, dan menjaga kualitas risk management, and maintain the quality of corporate
tata kelola perusahaan menjadi fondasi penting dalam governance serve as the main basis for supporting the
mendukung keberlanjutan kinerja Perseroan. sustainability of the Company’s performance.
Dewan Komisaris menekankan bahwa prospek usaha The Board of Commissioners emphasized that the
Perseroan ke depan sangat bergantung pada konsistensi Company’s future business outlook is highly dependent
pelaksanaan strategi yang telah ditetapkan, khususnya on the consistent implementation of established
dalam menjaga prinsip kehati-hatian, kepatuhan strategies, particularly in maintaining the principle
terhadap regulasi, serta responsivitas terhadap of prudence, compliance with regulations, and
perubahan kondisi ekonomi dan industri. Oleh karena itu, responsiveness to changes in economic and industrial
Dewan Komisaris senantiasa mendorong Direksi untuk conditions. Therefore, the Board of Commissioners
melakukan evaluasi berkala atas asumsi dan target consistently encourages the Board of Directors to
yang digunakan dalam penyusunan prospek usaha regularly evaluate the assumptions and targets used in
tersebut. Dengan mempertimbangkan berbagai faktor preparing the business outlook. With due consideration
tersebut, Dewan Komisaris berpendapat bahwa prospek of these factors, the Board of Commissioners believes
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Business Support Overview Good Corporate Governance Sustainability Report 29
usaha Perseroan sebagaimana disusun oleh Direksi that the Company’s business outlook, prepared by
memberikan gambaran yang cukup optimistis namun the Board of Directors, presents a fairly optimistic
tetap dalam prinsip kehati-hatian. Dewan Komisaris overview while remaining in adherence to the principle
meyakini bahwa dengan pengelolaan yang terukur dan of prudence. With measured management and the
penerapan tata kelola perusahaan yang baik, Perseroan implementation of good corporate governance, the
memiliki peluang untuk mempertahankan keberlanjutan Board of Commissioners believes that the Company
usaha serta menciptakan nilai tambah bagi pemegang has the opportunity to maintain business sustainability
saham dan pemangku kepentingan lainnya di masa and create added value for shareholders and other
mendatang. stakeholders in the future.
Pandangan terhadap Penerapan Tata Views on the Implementation of
Kelola Perusahaan Corporate Governance
Dewan Komisaris memandang bahwa penerapan For the Board of Commissioners, the implementation
Tata Kelola Perusahaan yang Baik (Good Corporate of Good Corporate Governance (GCG) serves as the
Governance/GCG) merupakan fondasi utama main basis for maintaining business sustainability,
dalam menjaga keberlanjutan usaha, meningkatkan enhancing stakeholder trust, and ensuring that
kepercayaan pemangku kepentingan, serta memastikan the Company’s management runs transparently,
pengelolaan Perseroan berjalan secara transparan, accountably, responsibly, independently, and fairly.
akuntabel, bertanggung jawab, independen, dan Throughout 2025, the Board of Commissioners has
wajar. Sepanjang tahun 2025, Dewan Komisaris telah consistently carried out its supervisory function
menjalankan fungsi pengawasan secara konsisten to ensure that GCG principles were implemented
untuk memastikan bahwa prinsip-prinsip GCG effectively in all aspects of the Company’s
diimplementasikan secara efektif dalam seluruh aspek management.
pengelolaan Perseroan.
Berdasarkan hasil pemantauan dan evaluasi yang Based on the monitoring and evaluation results, the
dilakukan, Dewan Komisaris menilai bahwa Direksi Board of Commissioners considers that the Board of
telah menunjukkan komitmen yang memadai dalam Directors has demonstrated adequate commitment
menerapkan GCG, baik dalam proses pengambilan to implementing GCG, including in strategic decision-
keputusan strategis, pengelolaan risiko, pengendalian making, risk management, internal control, and the
internal, maupun pemenuhan kewajiban kepatuhan fulfillment of compliance obligations under applicable
terhadap ketentuan peraturan perundang-undangan laws and regulations. The governance structures and
yang berlaku. Struktur dan mekanisme tata kelola yang mechanisms implemented have supported a balance
diterapkan telah mendukung terciptanya keseimbangan between achieving business performance and applying
antara pencapaian kinerja usaha dan penerapan the principle of prudence.
prinsip kehati-hatian.
Ke depan, Dewan Komisaris menekankan pentingnya In the future, the Board of Commissioners emphasizes
konsistensi dalam penerapan GCG di seluruh tingkatan the importance of consistent GCG implementation at
organisasi serta sinergi yang berkelanjutan antara all levels of the organization, as well as ongoing synergy
Dewan Komisaris dan Direksi. Dengan terus memperkuat between the Board of Commissioners and the Board
budaya tata kelola yang baik, Dewan Komisaris meyakini of Directors. By continuously strengthening a culture
Perseroan akan mampu menjaga keberlanjutan usaha, of good governance, the Board of Commissioners
mengelola risiko secara lebih efektif, serta menciptakan believes the Company will be able to maintain business
nilai tambah yang berkesinambungan bagi pemegang sustainability, manage risks more effectively, and
saham dan seluruh pemangku kepentingan. create sustainable added value for shareholders and all
stakeholders.
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Perubahan Komposisi Dewan Changes in the Composition of the
Komisaris Board of Commissioners
Pada tahun 2025, terdapat perubahan komposisi In 2025, there were changes to the composition of the
Dewan Komisaris sehingga susunan Dewan Komisaris Board of Commissioners, consequently the composition
berdasarkan Rapat Umum Pemegang Saham Tahunan of the Board of Commissioners based on the Annual
(“RUPST”) tanggal 23 Juni 2025 sebagai berikut : General Meeting of Shareholders (‘AGMS’) on 23 June
2025 is as follows:
Komisaris Utama merangkap Komisaris Independen: President Commissioner concurrently serving as
Ir Gottfried Tampubolon Independent Commissioner: Ir Gottfried Tampubolon
Komisaris: Chan Kiat Commissioner: Chan Kiat
Komisaris: Syahnan Poerba Commissioner: Syahnan Poerba
Komisaris Independen: Rahardja Alimhamzah Independent Commissioner: Rahardja Alimhamzah
Apresiasi Appreciation
Dewan Komisaris menyampaikan apresiasi dan The Board of Commissioners expresses its profound
penghargaan yang setinggi-tingginya kepada Direksi appreciation and gratitude to the Board of Directors
atas kepemimpinan, komitmen, dan kerja keras dalam for their leadership, commitment, and hard work in
mengelola Perseroan sepanjang tahun 2025. Di tengah managing the Company throughout 2025. Despite
dinamika kondisi ekonomi global dan nasional yang the challenging dynamics of the global and national
penuh tantangan, Direksi dinilai telah menunjukkan economy, we consider that the Board of Directors
ketangguhan, kehati-hatian, serta kemampuan adaptasi has demonstrated resilience, prudence, and good
yang baik dalam menjalankan strategi usaha dan adaptability in implementing business strategies and
menjaga keberlangsungan kinerja Perseroan. maintaining the Company’s sustainable performance.
Apresiasi juga disampaikan kepada seluruh We would also like to express our appreciation
insan Perseroan atas dedikasi, profesionalisme, to all Company employees for their dedication,
dan kontribusi nyata yang telah diberikan dalam professionalism, and tangible contributions in
mendukung pencapaian kinerja dan penguatan fondasi supporting the Company’s performance achievement
Perseroan selama tahun 2025. Peran aktif dan sinergi and strengthening its foundations throughout 2025.
yang terjalin di seluruh lini organisasi menjadi faktor The active role and synergy established across all levels
penting dalam menjaga stabilitas operasional serta of the organization serve as key factors in maintaining
mendorong perbaikan berkelanjutan di berbagai aspek operational stability and driving continuous improvement
pengelolaan perusahaan. in various aspects of company management.
Selain itu, Dewan Komisaris mengucapkan terima Furthermore, the Board of Commissioners would like
kasih kepada para pemegang saham, mitra usaha, to express its gratitude to shareholders, business
regulator, serta seluruh pemangku kepentingan atas partners, regulators, and all stakeholders for their trust,
kepercayaan, dukungan, dan kerja sama yang telah support, and well-established cooperation. This support
terbangun dengan baik. Dukungan tersebut merupakan is crucial for the Company's continued sustainable
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modal penting bagi Perseroan untuk terus bertumbuh growth and strengthening of corporate governance.
secara berkelanjutan dan memperkuat tata kelola Based on a spirit of togetherness and a commitment
perusahaan. Dengan berlandaskan semangat to the implementation of Good Corporate Governance,
kebersamaan dan komitmen terhadap penerapan the Board of Commissioners is optimistic that
Tata Kelola Perusahaan yang Baik, Dewan Komisaris the Company can continue to improve its
optimistis Perseroan dapat terus meningkatkan kinerja, performance, strengthen its competitiveness, and
memperkuat daya saing, serta menciptakan nilai tambah create sustainable added value for all stakeholders
yang berkesinambungan bagi seluruh pemangku in the future.
kepentingan di masa mendatang.
Jakarta, 30 April 2026 | Jakarta, April 30, 2026
Ir Gottfried Tampubolon
Komisaris Utama merangkap Komisaris Independen
President Commissioner concurrently Independent Commissioner
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Dewan Komisaris
Board of Commissioners
Ir Gottfried Tampubolon
Komisaris Utama merangkap
Chan Kiat
Komisaris Independen Komisaris
President Commissioner concurrently Commissioner
Independent Commissioner
Syahnan Poerba Rahardja Alimhamzah
Komisaris Komisaris
Commissioner Commissioner
Sigit Priambodo*)
Komisaris
Commissioner
*) Bapak Sigit Priambodo telah mengundurkan diri pada 20 Mei 2025, dan telah mendapatkan persetujuan pada Rapat Umum Pemegang Saham Tahunan pada tanggal
23 Juni 2025 yang telah di tuangkan dalam Akta Nomor 66 tanggal 23 Juni 2025. | Mr. Sigit Priambodo resigned from his position on May 20, 2025, and received approval
in the Annual General Meeting of Shareholders on June 23, 2025, set forth in the Deed Number 66 dated June 23, 2025.
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Laporan Direksi
Board of Directors Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Honorable Shareholders and Stakeholders,
Dengan penuh rasa syukur, kami menyampaikan Laporan With utmost gratitude, we would like to present the
Direksi sebagai bagian dari Laporan Tahunan Terintegrasi Board of Directors’ Report as part of the 2025 Integrated
2025. Dalam tahun ini, Perseroan menghadapi Annual Report. During the year, the Company faced a
dinamika lingkungan usaha yang kompleks, ditandai complex business environment, characterized by global
oleh ketidakpastian ekonomi global yang disebabkan economic uncertainty driven by the United States’
oleh kebijakan tarif impor Amerika Serikat, perubahan import tariff policies, shifts in domestic investment
pola investasi & konsumsi dari pasar domestik, serta and consumption patterns, as well as adjustments
penyesuaian kebijakan pemerintah yang berkaitan in government policies related to Indonesia’s main
dengan komoditas alam utama dari Indonesia. Kondisi natural commodities. These conditions presented
tersebut menjadi tantangan sekaligus peluang bagi both challenges and opportunities for the Company
Perseroan untuk memperkuat kemampuan adaptasi, to strengthen its adaptability, foster innovation, and
mendorong inovasi, dan menjaga kesinambungan maintain sustainable business growth.
pertumbuhan usaha.
Untuk menghadapi situasi tersebut, Perseroan secara To address these conditions, the Company consistently
konsisten menerapkan berbagai strategi yang berfokus implemented various strategies focused on
pada peningkatan efisiensi operasional, percepatan enhancing operational efficiency, accelerating digital
transformasi digital, serta penguatan posisi dan transformation, and strengthening its market position
daya saing di pasar. Berkat sinergi yang solid antara and competitiveness. Through solid synergy between
manajemen dan karyawan, serta dukungan dan management and employees, as well as the support
kepercayaan dari pemegang saham dan mitra usaha, and trust of shareholders and business partners,
Perseroan mampu menjaga kinerja pembiayaan berada the Company managed to maintain its financing
di rentang Rp5 triliun dan pada saat bersamaan performance within the range of Rp5 trillion while
menjaga kualitas portofolio pembiayaan. Pencapaian also maintaining the quality of its financing portfolio.
pembiayaan ini merupakan hasil dari Perseroan secara This financing achievement reflects the Company’s
konsisten melakukan evaluasi akan perkembangan di consistent evaluation of macroeconomic and
ekonomi makro & mikro, men-simulasi akan dampak microeconomic developments, simulation of impacts,
dan menentukan risk appetite yang dapat diterima bagi and determination of an acceptable risk appetite for
Perseroan dan oleh karena nya aspirasi target kinerja the Company. Accordingly, the 2025 performance
2025 yang menjadi panduan pada saat implementasi di target aspirations, which served as guidance during
2025 juga melalui proses moderasi, mempertimbangkan implementation in 2025, also underwent a moderation
dinamika risk appetite yang diperbaharui. process, taking into account the dynamics of the
updated risk appetite.
Kami menyampaikan apresiasi dan terima kasih kepada We would like to express our appreciation and gratitude
seluruh pihak yang telah memberikan kontribusi nyata to all parties who have made significant contributions
terhadap capaian Perseroan sepanjang tahun 2025. to the Company’s achievements throughout 2025.
Dengan semangat kolaborasi, inovasi, dan komitmen With a spirit of collaboration, innovation, and ongoing
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Pada tahun 2025, Perseroan mencatatkan
pertumbuhan aset sebesar 6,2% menjadi
Rp3,39 miliar dengan penyaluran
pembiayaan Rp5,03 miliar yang didominasi
pembiayaan modal kerja, serta pendapatan
Rp417 miliar yang menunjukkan ketahanan
kinerja operasional di tengah dinamika
industri yang menantang.
In 2025, the Company recorded an increase in
assets of 6.2% to Rp3.39 billion, with financing
disbursement of Rp5.03 billion predominantly
in working capital financing, and income of
Rp417 billion, reflecting the resilience of its
operational performance amid challenging
industry dynamics.
yang berkelanjutan, Perseroan optimistis dapat terus commitment, the Company is optimistic that it
tumbuh secara sehat serta memberikan nilai tambah can continue to grow healthily and deliver positive
yang positif dan berkesinambungan bagi seluruh and sustainable added value for all stakeholders in
pemangku kepentingan di masa mendatang. the future.
Strategi dan Kebijakan Strategis Strategic Strategy and Policy
Sepanjang tahun 2025, Direksi menetapkan Throughout 2025, the Board of Directors established
strategi dan kebijakan strategis Perseroan dengan the Company’s strategic strategies and policies by
mempertimbangkan dinamika industri jasa pembiayaan taking into account the dynamics of the financing
yang menghadapi tantangan pertumbuhan sekaligus services industry, which faced both growth challenges
peluang transformasi. Berdasarkan data Asosiasi and transformation opportunities. Based on data from
Perusahaan Pembiayaan Indonesia (APPI), Industri the Indonesia Finance Services Association (APPI), the
multifinance pada tahun 2025 menunjukkan komposisi multifinance industry in 2025 demonstrated a relatively
pembiayaan yang relatif berimbang antara pembiayaan balanced financing composition between consumer and
konsumtif dan produktif. Pembiayaan produktif yang productive financing. Productive financing consisted
terdiri dari pembiayaan investasi sebesar 32,88% of investment financing at 32.88% and working capital
dan pembiayaan modal kerja sebesar 10,85% secara financing at 10.85%, totaling 43.73% of the industry’s
agregat mencapai 43,73% dari total piutang pembiayaan total financing receivables. This condition serves as
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industri. Kondisi ini menjadi landasan utama Direksi the main basis for the Board of Directors to strengthen
dalam memperkuat fokus Perseroan pada pembiayaan the Company’s focus on sustainable and added-value
produktif yang berkelanjutan dan bernilai tambah bagi productive financing for the economy.
perekonomian.
Di tengah perlambatan pertumbuhan industri secara Amid the overall slowdown in industrial growth, as
keseluruhan, sebagaimana tercermin dari proyeksi reflected in the projected stagnation of multifinance
pertumbuhan piutang multifinance yang cenderung receivables growth, the Board of Directors responded
stagnan, Direksi merespons dengan kebijakan selektif with a selective and prudent policy on financing
dan bijaksana dalam penyaluran pembiayaan. Dimulai distribution. Starting from 2020 and continuing through
tahun 2020 dan terus berlanjut di 2025, Perseroan 2025, the Company has focused on productive financing.
fokus kepada pembiayaan produktif. Walaupun Despite a slowdown in the financing industry’s growth
industri pembiayaan mengalami perlambatan in 2025, influenced by shifts in domestic consumption
pertumbuhan di tahun 2025 yang dipengaruhi akan patterns, the Company continued to record growth in
pola konsumsi masyarakat domestik yang berubah, its financing assets. By focusing on productive financing,
tetapi Perseroan terus mengalami pertumbuhan dalam the Company has indirectly diversified its country risk,
aset pembiayaannya. Dengan fokus pada pembiayaan encompassing Indonesia and other countries that serve
produktif, maka secara tidak langsung, Perseroan as buyers of Indonesia’s natural commodities. Through
mendiversifikasi country risk, mencakup Indonesia dan its investment financing and working capital financing
negara lain yang menjadi pembeli komoditas alam dari products, the Company provided comprehensive
Indonesia. Melalui produk pembiayaan investasi dan financing solutions to its customers to support their
pembiayaan modal kerja, Perseroan memberikan solusi businesses. This strategy was developed to maintain
pembiayaan lengkap bagi nasabahnya untuk mendukung growth quality, not solely pursuing volume, while also
usaha mereka. Strategi ini dirancang untuk menjaga strengthening the resilience of the Company’s portfolio.
kualitas pertumbuhan, bukan semata mengejar volume,
sekaligus memperkuat ketahanan portofolio Perseroan.
Direksi juga menyesuaikan kebijakan pengelolaan The Board of Directors has also adjusted the
permodalan Perseroan sejalan dengan penerapan Company’s capital management policy in line with the
ketentuan prudensial terbaru dari Otoritas Jasa implementation of the latest prudential regulations
Keuangan melalui POJK Nomor 46 Tahun 2024, yang from the Financial Services Authority (OJK) through
menetapkan persyaratan permodalan yang lebih POJK No. 46 of 2024, which stipulates stricter capital
ketat bagi perusahaan pembiayaan. Dalam konteks ini, requirements for financing companies. In this regard,
Direksi memprioritaskan penguatan struktur modal, the Board of Directors prioritized the strengthening
optimalisasi penggunaan modal kerja, serta of capital structure, optimization of working capital
peningkatan efisiensi operasional agar kapasitas utilization, and an increase in operational efficiency to
pembiayaan tetap terjaga tanpa mengorbankan maintain financing capacity without compromising the
tingkat kesehatan keuangan Perseroan. Company’s financial soundness level.
Dalam aspek manajemen risiko, Direksi secara konsisten In the risk management aspect, the Board of Directors
menjaga kualitas aset Perseroan di tengah tantangan consistently maintains the Company’s asset quality
ekonomi. Sejalan dengan kondisi industri pembiayaan amidst economic challenges. In line with the condition
yang menunjukkan dinamika risiko, tercermin dari rasio of the financing industry, which demonstrates risk
Non Performing Financing (NPF) neto sebesar 3,30% dynamics, as reflected in the net Non-Performing
pada tahun 2025, Perseroan menerapkan kebijakan Financing (NPF) ratio of 3.30% in 2025, the Company
pengelolaan risiko kredit yang konservatif, termasuk implemented a conservative credit risk management
penguatan proses penilaian kelayakan pembiayaan, policy, including strengthening the financing feasibility
pemantauan portofolio secara berkala, serta strategi assessment process, regular portfolio monitoring, and
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penanganan pembiayaan bermasalah yang lebih proaktif. a more proactive strategy for handling problematic
Pendekatan ini bertujuan untuk menjaga stabilitas financing. This approach aims to maintain asset quality
kualitas aset dan keberlanjutan kinerja jangka panjang. stability and long-term performance sustainability.
Menepis kesan umum bahwa industri multifinance Countering the overall impression that multifinance
sedang menghadapi tantangan, Direksi menempatkan industry is facing headwind, the Board of Directors
pembiayaan investasi (pembiayaan berbasis aset) has positioned investment financing (asset based
sebagai pilar utama pertumbuhan. Data APPI financing) as the main pillar of growth. APPI data
menunjukkan bahwa pembiayaan modal kerja tumbuh showed that working capital financing grew positively
positif sekitar 10,85% secara tahunan, mencerminkan by approximately 10.85% year-on-year, reflecting
kebutuhan dunia usaha terhadap dukungan likuiditas the business world’s need for liquidity and cash flow
dan arus kas. support.
Merespons berbagai faktor eksternal tersebut, In response to these various external factors, the
Perseroan memiliki beberapa strategi yang telah Company has implemented several strategies,
diimplementasikan yaitu antara lain : including:
1. Mengembangkan dan melakukan inovasi terhadap 1. Developing and innovating prudent productive
produk pembiayaan produktif yang prudent. financing.
2. Memperkuat branding dan service excellence. 2. Strengthening branding and service excellence.
3. Melakukan diversifikasi pendanaan dari pihak 3. Diversifying funding sources and strengthening
perbankan dan upaya penguatan permodalan. effort the equity.
4. Mengoptimalkan produktivitas SDM dengan 4. Optimizing HC productivity with training and
pembekalan dan pelatihan untuk meningkatkan development activity to enlarge the capability with
kemampuan disertai dengan meningkatkan improve productivity and talent management.
manajemen kinerja dan talenta.
Peranan Direksi dalam Perumusan Board of Directors’ Role in Formulating
Strategi dan Kebijakan Strategis Strategic Strategy and Policy
Dalam proses perumusan strategi, Direksi secara In the strategy formulation process, the Board of
aktif melakukan kajian menyeluruh terhadap kinerja Directors actively conducts a comprehensive review
Perseroan, profil risiko, struktur permodalan, serta of the Company’s performance, risk profile, capital
peluang dan tantangan yang dihadapi industri jasa structure, and the opportunities and challenges faced
pembiayaan. Hasil kajian tersebut menjadi dasar by the financing services industry. The results of this
dalam penetapan kebijakan strategis, termasuk review serve as the basis for establishing strategic
penentuan fokus segmen usaha, pengembangan produk policies, including determining business segment
pembiayaan, penguatan tata kelola dan manajemen focus, developing financing products, strengthening
risiko, serta optimalisasi efisiensi operasional. Direksi governance and risk management, and optimizing
juga memastikan bahwa setiap kebijakan strategis operational efficiency. The Board of Directors also
disusun secara terukur, realistis, dan dapat ensures that each strategic policy is formulated in a
diimplementasikan secara efektif di seluruh lini measurable, realistic manner and can be implemented
organisasi. effectively across the organization.
Direksi menjalankan peran koordinatif dan The Board of Directors plays a coordinating and
kepemimpinan strategis dengan mengarahkan seluruh strategic leadership role by directing all work units,
unit kerja agar strategi yang telah ditetapkan dapat ensuring that established strategies are translated
diterjemahkan ke dalam rencana kerja dan program into concrete work plans and operational programs.
operasional yang konkret. Dalam hal ini, Direksi In this case, the Board of Directors ensures alignment
memastikan adanya keselarasan antara strategi between corporate strategy and functional policies,
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korporasi dengan kebijakan fungsional, termasuk di including those in financing, finance, risk management,
bidang pembiayaan, keuangan, manajemen risiko, information technology, and human resources, enabling
teknologi informasi, dan sumber daya manusia, the strategy to be implemented in an integrated
sehingga pelaksanaan strategi dapat berjalan secara and consistent manner.
terpadu dan konsisten.
Selain itu, Direksi secara berkelanjutan melakukan In addition, the Board of Directors continuously
evaluasi dan penyesuaian terhadap strategi dan evaluates and adjusts the Company’s strategic policies
kebijakan strategis Perseroan. Evaluasi dilakukan melalui and strategies. This evaluation is conducted through
pemantauan kinerja, pencapaian target, serta efektivitas monitoring performance, target achievement, and the
implementasi kebijakan, dengan tetap memperhatikan effectiveness of policy implementation, while remaining
prinsip kehati-hatian dan kepatuhan terhadap adherent to the principle of prudence and compliance
peraturan perundang-undangan. Melalui peran ini, with laws and regulations. Through this role, the Board of
Direksi memastikan bahwa Perseroan tetap adaptif Directors ensures that the Company remains adaptive
terhadap perubahan kondisi eksternal, mampu mengelola to changes in external conditions, optimally manages
risiko secara optimal, serta menjaga keseimbangan risks, and maintains a balance between business growth
antara pertumbuhan usaha dan keberlanjutan jangka and long-term sustainability.
panjang.
Proses yang Dilakukan Direksi untuk The Board of Directors’ Process to
Memastikan Implementasi Strategi Ensure Strategy Implementation
Direksi menjalankan proses yang terstruktur dan The Board of Directors implements a structured and
berkesinambungan untuk memastikan bahwa strategi continuous process to ensure that the Company’s
dan kebijakan strategis Perseroan dapat strategic strategies and policies are effectively
diimplementasikan secara efektif di seluruh lini implemented across all lines of the organization. This
organisasi. Proses ini dimulai dari penjabaran strategi process begins with elaborating corporate strategy into
korporasi ke dalam rencana kerja tahunan dan anggaran the Company’s annual work plan and budget, prepared
perusahaan yang disusun secara terukur, dengan in a measurable manner by setting performance targets,
menetapkan sasaran kinerja, indikator utama (Key key performance indicators (KPIs), and clear targets for
Performance Indicators/KPI), serta target yang jelas each function and work unit.
bagi masing-masing fungsi dan unit kerja.
Dalam tahap pelaksanaan, Direksi melakukan During the implementation phase, the Board of
koordinasi dan pengawasan secara aktif melalui rapat Directors actively coordinates and oversees through
manajemen berkala, forum evaluasi kinerja, serta regular management meetings, performance evaluation
mekanisme pelaporan internal yang terintegrasi. forums, and integrated internal reporting mechanisms.
Melalui mekanisme tersebut, Direksi memantau Through these mechanisms, the Board of Directors
perkembangan implementasi strategi, mengidentifikasi monitors the progress of strategy implementation,
potensi kendala operasional, serta memastikan identifies potential operational obstacles, and
keselarasan antara pelaksanaan kegiatan usaha ensures alignment between business activities and
dengan arah strategis yang telah ditetapkan. Setiap the established strategic direction. Each work unit is
unit kerja didorong untuk menjalankan program kerja encouraged to implement work programs in accordance
sesuai dengan tanggung jawabnya, dengan tetap with its responsibilities, while prioritizing the principles
mengedepankan prinsip kehati-hatian, kepatuhan of prudence, regulatory compliance, and adequate risk
terhadap regulasi, dan pengelolaan risiko yang memadai. management.
Direksi juga memastikan bahwa implementasi strategi The Board of Directors also ensures that strategy
didukung oleh sistem pengendalian internal dan implementation is supported by an effective internal
manajemen risiko yang efektif. Evaluasi terhadap control system and risk management. Strategic,
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risiko strategis, operasional, keuangan, dan kepatuhan operational, financial, and compliance risks are evaluated
dilakukan secara berkala untuk memastikan bahwa periodically to ensure emerging risks are appropriately
risiko yang muncul dapat dimitigasi secara tepat dan mitigated and do not hinder the achievement of the
tidak menghambat pencapaian tujuan Perseroan. Selain Company’s objectives. In addition, the Board of Directors
itu, Direksi mendorong pemanfaatan teknologi informasi encourages the utilization of information technology
dan penguatan kompetensi sumber daya manusia and the strengthening of human resource competencies
sebagai enabler utama dalam pelaksanaan strategi, as main enablers in implementing strategies, particularly
khususnya dalam meningkatkan efisiensi, akurasi to improve efficiency, decision-making accuracy, and
pengambilan keputusan, dan kualitas layanan. service quality.
Kinerja Perseroan Tahun 2025 The Company’s Performance in 2025
Sepanjang tahun 2025, Perseroan mencatatkan kinerja Throughout 2025, the Company recorded performance
yang mencerminkan upaya berkelanjutan dalam that reflected its continued efforts to maintain business
menjaga stabilitas usaha di tengah dinamika industri jasa stability amidst the dynamics of the financing services
pembiayaan dan tantangan kondisi ekonomi. Dengan industry and challenging economic conditions. By
berfokus pada pembiayaan produktif serta penerapan focusing on productive financing and adhering to
prinsip kehati-hatian, Perseroan mampu menjalankan prudent principles, the Company was able to carry out
kegiatan operasional secara terkendali dan selaras its operational activities in a controlled manner and
dengan prinsip yang mendasari strategi yang ditetapkan in alignment with the principles underlying the 2025
untuk 2025. strategies.
Dari sisi kinerja keuangan, total aset Perseroan pada akhir In terms of financial performance, the Company recorded
tahun 2025 tercatat sebesar Rp3,389 miliar, mengalami total assets of Rp3,389 at the end of 2025, an increase
peningkatan sebesar 6.2% dibandingkan tahun of 6.2 % compared to the previous year. Throughout
sebelumnya. Penyaluran pembiayaan sepanjang tahun 2025, financing disbursements reached Rp5,028 billion,
2025 mencapai Rp5,028 miliar, dengan kontribusi utama with working capital financing products as the main
berasal dari produk pembiayaan Modal Kerja. Pada tahun contributor. In 2025, the Company recorded revenue of
2025, Perseroan mencatatkan pendapatan sebesar Rp417 billion and a net loss of Rp81.7 billion. In 2025, the
Rp417 miliar dan rugi bersih sebesar Rp 81,7 miliar. Di Company decided to establish additional reserves for
tahun 2025, Perseroan memutuskan untuk membentuk repossessed assets as part of the settlement process
cadangan tambahan atas aset yang ditarik sebagai for non-performing financing. The reserves established
bagian dari proses penyelesaian pembiayaan yang tidak throughout 2025 were subsequently increased through
lancar. Cadangan yang telah dibentuk di sepanjang tahun the establishment of additional reserves in line with the
2025 kemudian ditambahkan dengan pembentukan prudential principle, taking into account macroeconomic
cadangan tambahan sejalan dengan asas kehati-hatian and microeconomic dynamics in Indonesia. In line with
mempertimbangkan dinamika ekonomi makro & mikro the establishment of additional reserves, the Company
di Indonesia. Seiring dengan pembentukan cadangan strengthened its collection strategy, with one of its
tambahan, Perseroan memperkuat strategi penagihan targets to realize the sale of repossessed assets with
dengan salah satu target untuk merealisasikan penjualan optimal results.
aset yang ditarik dengan hasil optimal.
Perseroan juga terus menjaga kualitas aset secara The Company also consistently maintained asset quality.
konsisten. Tingkat pembiayaan bermasalah (Non The Non-Performing Financing (NPF) level at the end of
Performing Financing/NPF) pada akhir tahun 2025 2025 was 3.30%, which remains within management’s
berada pada level 3,30%, yang masih berada dalam risk tolerance limits. Credit risk management is carried
batas toleransi risiko yang ditetapkan manajemen. out in a disciplined manner through the evaluation of
Pengelolaan risiko kredit dilakukan secara disiplin melalui financing feasibility, regular portfolio monitoring, and
evaluasi kelayakan pembiayaan, pemantauan portofolio measurable mitigation measures.
secara berkala, serta langkah-langkah mitigasi yang
terukur.
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Dari sisi operasional dan organisasi, Perseroan From an operational and organizational perspective,
melakukan berbagai inisiatif peningkatan efisiensi, the Company has undertaken various initiatives to
penguatan tata kelola, serta optimalisasi pemanfaatan increase efficiency, strengthen governance, and
teknologi informasi untuk mendukung proses bisnis. optimize the ultilization of information technology to
Jumlah karyawan Perseroan hingga akhir tahun support business processes. As of the end of 2025, the
2025 tercatat sebanyak 145 orang, dengan tingkat Company had 145 employees, with productivity and
produktivitas dan kompetensi yang terus ditingkatkan competency levels that were continuously improved
melalui program pengembangan sumber daya manusia through ongoing human resource development
yang berkelanjutan. programs.
Secara keseluruhan, Direksi menilai bahwa kinerja Overall, the Board of Directors considered that
Perseroan sepanjang tahun 2025 menunjukkan fondasi the Company’s performance throughout 2025
yang cukup solid untuk mendukung keberlanjutan usaha. has demonstrated a solid foundation for business
Capaian tersebut menjadi dasar bagi Perseroan untuk sustainability. These achievements form the basis for
melanjutkan strategi pertumbuhan yang selektif dan the Company to continue its selective and sustainable
berkelanjutan, dengan tetap memperhatikan kondisi growth strategy while remaining attentive to market
pasar, kepatuhan terhadap regulasi, serta penciptaan conditions, regulatory compliance, and the creation of
nilai jangka panjang bagi seluruh pemangku kepentingan. long-term value for all stakeholders.
Target dan Realisasi 2025 Targets and Realization in 2025
Dalam rangka mewujudkan rencana bisnis yang telah To realize the established business plan, the Board of
ditetapkan, Direksi menyusun target kinerja tahun 2025 Directors has set 2025 performance targets that take
dengan mempertimbangkan kondisi makroekonomi, into account macroeconomic conditions, the dynamics
dinamika industri jasa pembiayaan, serta kapasitas of the financing services industry, and the Company’s
dan profil risiko Perseroan. Target tersebut mencakup capacity and risk profile. These targets cover financial,
aspek keuangan, operasional, manajemen risiko, dan operational, risk management, and governance
penguatan tata kelola sebagai landasan pertumbuhan strengthening aspects as the basis for sustainable
yang berkelanjutan. growth.
Pada tahun 2025, Perseroan merealisasikan sebagian In 2025, the Company realized the majority of its set
besar dari target kinerja keuangan yang ditentukan. financial performance targets. The difference between
Perbedaan antara target dan realisasi secara garis targets and realizations was largely attributable to the
besar merupakan hasil dari Perseroan menentukan risk Company’s dynamic determination of its risk appetite,
appetite yang dinamis mempertimbangkan perubahan taking into account changes in factors affecting
aspek-aspek yang mempengaruhi ekonomi makro & Indonesia’s macroeconomic and microeconomic. As the
mikro di Indonesia. Oleh karena investasi alat berat Company’s primary heavy equipment investments are
utamanya dilakukan oleh pelaku usaha di industri undertaken by business players in the mining, plantation,
tambang, perkebunan dan infrastruktur, maka harga and infrastructure sectors, therefore, commodity prices,
komoditas, dinamika permintaan & pasokan serta demand and supply dynamics, and government fiscal
kebijakan pemerintah untuk fiskal menjadi aspek- policies remain key aspects that serve as benchmarks
aspek penting yang selalu menjadi barometer yang for conducting iterations to risk appetite. Throughout
digunakan untuk melakukan iterasi kepada risk appetite. 2025, the Company set a financing disbursement target
Sepanjang tahun 2025, Perseroan menetapkan target of Rp6,113 billion, with realization as of the end of the
penyaluran pembiayaan sebesar Rp6,113 miliar, dengan year reaching Rp5,028 billion, or 82.3% of the set target.
realisasi hingga akhir tahun mencapai Rp5,028 miliar In terms of revenue, the target was set at Rp468 billion,
atau sebesar 82,3% dari target yang ditetapkan. Dari with realization amounting to Rp417 billion. Meanwhile,
sisi pendapatan, target yang ditetapkan sebesar Rp468 the Company targeted a net profit of Rp8.1 billion, with a
miliar, dengan realisasi sebesar Rp417 miliar. Sementara net loss of Rp81.7 billion at the end of 2025.
itu, laba bersih Perseroan ditargetkan sebesar Rp8.1
miliar, dengan realisasi rugi bersih sebesar Rp81.7 miliar
pada akhir tahun 2025.
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Adapun dari sisi profitabilitas, Perseroan menargetkan From a profitability perspective, the Company targeted
laba bersih sebesar Rp8,1 miliar, namun pada akhir a net profit of Rp8.1 billion; however, it recorded a net loss
tahun mencatatkan rugi bersih sebesar Rp81,7 miliar. of Rp 81.7 billion at the end of the year. This condition
Kondisi tersebut terutama disebabkan oleh keputusan was primarily driven by management’s decision to
manajemen untuk membentuk pencadangan penurunan establish more conservative reserves for the impairment
kualitas aset pembiayaan yang lebih konservatif of financing asset quality as an anticipatory measure
sebagai langkah antisipatif terhadap potensi risiko against potential risks arising from macroeconomic
yang timbul dari dinamika faktor makroekonomi, dynamics, particularly global geopolitical uncertainties
khususnya ketidakpastian geopolitik global yang that may affect Indonesia’s economy. Moving into
berpotensi memengaruhi perekonomian Indonesia. 2026, the Company observes that the Government of
Memasuki tahun 2026, Perseroan mencermati bahwa Indonesia has begun to direct its economic policies by
Pemerintah Indonesia mulai mengarahkan kebijakan taking into account rising geopolitical tensions and the
ekonomi dengan mempertimbangkan peningkatan tensi potential for conflicts across various regions, which may
geopolitik dan potensi konflik di berbagai kawasan dunia, have a direct impact on domestic economic conditions.
yang dapat memberikan dampak langsung terhadap Thus, the Company will continue to adopt a prudent and
kondisi ekonomi domestik, sehingga Perseroan akan adaptive approach in executing its business strategies
terus menerapkan pendekatan prudent dan adaptif in the future.
dalam menjalankan strategi bisnis ke depan.
Selain target keuangan, Perseroan juga menetapkan Apart from financial targets, the Company also
sasaran non-keuangan yang meliputi peningkatan set non-financial targets, including operational
efisiensi operasional, penguatan infrastruktur teknologi efficiency improvements, strengthening of information
informasi, serta pengembangan kompetensi sumber technology infrastructure, and development of human
daya manusia. Sepanjang tahun 2025, sejumlah resource competencies. Throughout 2025, several
program strategis berhasil direalisasikan sesuai strategic programs were successfully implemented
rencana, sementara beberapa inisiatif lainnya as planned, and several other initiatives were adjusted
disesuaikan dengan perkembangan kondisi eksternal to developments in external conditions and the
dan prioritas Perseroan. Company’s priorities.
Secara keseluruhan, Direksi menilai bahwa realisasi Comprehensively, the Board of Directors assessed
kinerja tahun 2025 berada pada tingkat yang sejalan that the 2025 performance has aligned with the set
dengan target yang telah ditetapkan, meskipun terdapat targets, despite several deviations due to industry
beberapa deviasi yang dipengaruhi oleh dinamika dynamics and economic conditions. This evaluation of
industri dan kondisi ekonomi. Evaluasi atas capaian these achievements serves as the basis for the Board
tersebut menjadi dasar bagi Direksi dalam menyusun of Directors in formulating the Company’s strategy
strategi dan target kinerja Perseroan untuk tahun 2026, and performance targets for 2026, with a focus on
dengan fokus pada pertumbuhan yang lebih selektif, more selective growth, strengthening asset quality, and
penguatan kualitas aset, dan peningkatan nilai tambah increasing added value for stakeholders.
bagi pemangku kepentingan.
Kendala yang Dihadapi Perseroan pada Challenges Faced by the Company in
Tahun 2025 2025
Sepanjang tahun 2025, Perseroan menghadapi sejumlah Throughout 2025, the Company faced several
tantangan yang sejalan dengan dinamika industri jasa challenges amid the dynamics of the national financing
pembiayaan secara nasional. Perlambatan pertumbuhan services industry. A slowdown in global economic
ekonomi global, tekanan daya beli, serta ketidakpastian growth, pressure on purchasing power, and geopolitical
geopolitik turut memengaruhi aktivitas ekonomi dan uncertainty have also affected economic activity and
berdampak pada kehati-hatian pelaku usaha dalam impacted business actors’ caution in expanding. These
melakukan ekspansi. Kondisi tersebut berkontribusi pada conditions contributed to sluggish growth in demand for
melambatnya pertumbuhan permintaan pembiayaan new financing in the financing industry as a whole.
baru di industri pembiayaan secara keseluruhan.
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Pada tahun 2025, Perseroan menghadapi tantangan In 2025, the Company faced challenges arising from
yang bersumber dari tekanan kondisi ekonomi makro macroeconomic headwinds that influenced the
yang turut memengaruhi industri perbankan sebagai banking industry as its primary liquidity provider. These
penyedia likuiditas utama. Kondisi tersebut berdampak conditions led to adjustments in banking policies,
pada penyesuaian kebijakan perbankan, sehingga thereby influencing the speed of processing new as
memengaruhi kecepatan pemrosesan penyaluran well as additional loan disbursements. Taking guidance
pinjaman baru maupun tambahan. Mengambil panduan from wisdom formed from experience, that even in
dari kebijaksanaan yang terbentuk dari pengalaman, the potential for conflict, there is still an opportunity
bahwa bahkan di dalam potensi konflik, tetap ada for growth. Hence, the Company sees the need for
kesempatan untuk bertumbuh. Maka Perseroan melihat intensive communication with relevant parties so
akan kebutuhan untuk berkomunikasi intensif dengan that the Company can strengthen its capital so that
para pihak terkait untuk Perseroan dapat memperkuat the Company’s ability to realize financing targets and
permodalan nya sehingga kemampuan Perseroan growth targets in the following year becomes better,
untuk merealisasikan target pembiayaan dan target the Company’s ability to strengthen positive business
pertumbuhan di tahun berikut nya menjadi lebih baik, results becomes better.
kemampuan Perseroan untuk memperkuat hasil usaha
positif menjadi lebih baik.
Selain itu, dinamika persaingan industri yang semakin Furthermore, the increasingly competitive industry
ketat, termasuk tekanan pada harga dan margin dynamics, including pressure on pricing and financing
pembiayaan, menjadi tantangan dalam menjaga margins, pose challenges to maintaining profitability.
profitabilitas. Pada saat yang sama, penguatan jaringan Concurrently, the strengthening of business networks
bisnis dan hubungan dengan debitur serta mitra menjadi and relationships with borrowers and partners
faktor utama dalam mendorong pertumbuhan Perseroan, became a key driver of the Company’s growth, thereby
sehingga memerlukan pengelolaan sumber daya yang requiring optimal resource management to maintain
optimal guna menjaga kualitas relasi, meningkatkan relationship quality, enhance financing opportunities,
peluang pembiayaan, dan memastikan keberlanjutan and ensure business sustainability. However, the
bisnis. Meskipun demikian, Direksi memandang Board of Directors believes that these challenges
berbagai kendala tersebut sebagai bagian dari proses are part of an adaptation process that strengthens
adaptasi yang memperkuat fondasi Perseroan untuk the Company’s foundation for more sustainable
pertumbuhan yang lebih berkelanjutan ke depan, future growth through a more selective strategy,
melalui strategi yang lebih selektif, penguatan strengthened risk management, and a focus on
manajemen risiko, serta fokus pada pembiayaan productive financing with long-term added value.
produktif yang memiliki nilai tambah jangka panjang.
Prospek Usaha Business Outlook
Direksi memandang tahun 2026 sebagai periode The Board of Directors views 2026 as a period that
yang menawarkan peluang pertumbuhan, meskipun offers growth opportunities, despite being marked by
diwarnai oleh tantangan yang berasal dari dinamika challenges arising from global geopolitical dynamics
geopolitik global serta kecenderungan masing-masing and the increasing tendency of individual countries
negara untuk lebih memprioritaskan perlindungan dan to prioritize the protection and strengthening of their
penguatan ekonomi domestiknya. Kondisi ini mendorong domestic economies. Under these conditions, each
setiap negara untuk menetapkan sektor-sektor ekonomi country is encouraged to determine strategic economic
strategis yang menjadi fokus pertumbuhan, dengan sectors as key drivers of growth, with the domestic
pasar domestik sebagai penerima manfaat utama. Dalam market serving as the primary beneficiary; in this
konteks tersebut, permintaan terhadap pembiayaan context, demand for financing that supports productive
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yang mendukung aktivitas ekonomi produktif di dalam economic activities within the country is expected to
negeri diperkirakan akan tetap terjaga dan menunjukkan remain sustained and show a positive trend, in line with
tren yang positif, seiring dengan upaya penguatan efforts to strengthen national economic fundamentals.
fundamental ekonomi nasional.
Industri jasa pembiayaan diproyeksikan akan semakin The financial services industry is projected to
mengarah pada pembiayaan produktif, sejalan dengan increasingly shift toward productive financing, in line
kebutuhan pelaku usaha terhadap modal kerja, with business needs for working capital, investment
pembiayaan investasi, dan skema pembiayaan berbasis financing, and asset-based financing schemes.
aset. Di sisi lain, penerapan kebijakan prudensial Meanwhile, the implementation of stricter prudential
dan ketentuan permodalan yang lebih ketat policies and capital requirements is expected to
diperkirakan akan tetap mewarnai industri pada continue to influence the industry in 2026. The Board of
tahun 2026. Direksi menilai kondisi tersebut akan Directors believes that these conditions will encourage
mendorong konsolidasi dan peningkatan kualitas pelaku consolidation and improve the quality of industry
industri, sehingga menciptakan iklim persaingan yang players, thereby creating a healthier competitive
lebih sehat. climate.
Secara keseluruhan, Direksi optimis bahwa prospek Overall, the Board of Directors is optimistic that the
usaha Perseroan pada tahun 2026 tetap positif dengan Company’s business outlook in 2026 remain positive,
fokus pada pertumbuhan yang prudent, penguatan focusing on prudent growth, strengthening asset quality,
kualitas aset, serta penciptaan nilai jangka panjang. and creating long-term value. Through a measured
Melalui strategi yang terukur dan berorientasi pada strategy focused on productive discussions, the
pembicaraan produktif, Perseroan diharapkan mampu Company is expected to improve performance in a
meningkatkan kinerja secara berkelanjutan dan sustainable manner and make optimal contributions to
memberikan kontribusi yang optimal bagi pemangku stakeholders.
kepentingan.
Penerapan Tata Kelola Perusahaan Implementation of Good Corporate
yang Baik Governance
Direksi meyakini bahwa penerapan Tata Kelola The Board of Directors believes that the implementation
Perusahaan yang Baik (Good Corporate Governance/ of Good Corporate Governance (GCG) serves as the
GCG) merupakan fondasi utama dalam menjaga main basis for maintaining business sustainability,
keberlanjutan usaha, meningkatkan kinerja, serta improving performance, and building stakeholder trust.
membangun kepercayaan pemangku kepentingan. Throughout 2025, the Company consistently applied
Sepanjang tahun 2025, Perseroan secara konsisten GCG principles, including transparency, accountability,
menerapkan prinsip-prinsip GCG yang meliputi responsibility, independence, and fairness, in all
transparansi, akuntabilitas, responsibilitas, independensi, operational activities and decision-making.
dan kewajaran dalam seluruh kegiatan operasional dan
pengambilan keputusan.
Dalam menjalankan pengelolaan Perseroan, Direksi In managing the Company, the Board of Directors
memastikan bahwa seluruh kebijakan dan aktivitas ensures that all policies and business activities
usaha telah sesuai dengan ketentuan peraturan comply with applicable laws and regulations, including
perundang-undangan yang berlaku, termasuk regulasi regulations from the Financial Services Authority and
dari Otoritas Jasa Keuangan dan peraturan terkait other relevant regulations. The implementation of GCG
lainnya. Penerapan GCG diwujudkan melalui kejelasan is actualized through a clear organizational structure, a
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struktur organisasi, pembagian tugas dan tanggung clear division of duties and responsibilities among the
jawab yang tegas antara organ Perseroan, serta Company’s organs, and the effective implementation of
pelaksanaan fungsi pengawasan yang efektif oleh oversight functions by the Board of Commissioners and
Dewan Komisaris dan komite-komite pendukung. supporting committees.
Dalam aspek budaya perusahaan, Direksi mendorong In terms of corporate culture, the Board of Directors
penerapan etika bisnis dan integritas di seluruh jenjang encourages the implementation of business ethics
organisasi. Sosialisasi kode etik, sistem pelaporan and integrity at all levels of the organization. The
pelanggaran (whistleblowing system), serta kebijakan dissemination of the code of conduct, whistleblowing
anti-fraud dan anti-korupsi diterapkan sebagai system, and anti-fraud and anti-corruption policies is
bagian dari upaya menciptakan lingkungan kerja yang implemented as part of efforts to foster a professional
profesional dan berintegritas. Direksi juga memastikan and integrity-based work environment. The Board of
bahwa pelanggaran terhadap prinsip tata kelola Directors also ensures that violations of governance
ditindaklanjuti secara konsisten sesuai ketentuan yang principles are consistently followed up on in accordance
berlaku. with applicable regulations.
Keberlanjutan dan Tanggung Jawab Sustainability and Social and
Sosial dan Lingkungan Environmental Responsibility
Dalam menghadapi dinamika industri jasa pembiayaan, In navigating the dynamics of the financing services
perlambatan pertumbuhan ekonomi global, tekanan industry, global economic slowdown, weakening
daya beli, serta ketidakpastian geopolitik, termasuk purchasing power, and geopolitical uncertainties,
tantangan dalam mengintegrasikan aspek lingkungan, including the challenges of integrating Environmental,
sosial, dan tata kelola (ESG) ke dalam proses bisnis, Social, and Governance (ESG) aspects into business
Direksi mengarahkan kebijakan dan kegiatan usaha processes, the Board of Directors has directed the
Perseroan untuk dijalankan secara prudent. Company’s policies and business activities to be carried
out prudently.
Merespons kondisi tersebut, melalui pelaksanaan In response to these conditions, through the
Rencana Aksi Keuangan Berkelanjutan (RAKB) implementation of the 2025 Sustainable Finance Action
Tahun 2025, Perseroan memfokuskan strategi pada Plan (RAKB), the Company has focused its strategy
penerapan keuangan berkelanjutan yang mendorong on advancing sustainable finance to support regional
pertumbuhan ekonomi daerah, antara lain melalui economic growth, including through the provision of
penyaluran pembiayaan produktif, termasuk kepada productive financing, particularly to the Micro, Small,
sektor Usaha Mikro, Kecil, dan Menengah (UMKM), and Medium Enterprises (MSMEs) sector, strengthening
penguatan manajemen risiko, serta penerapan tata risk management, and implementing good corporate
kelola perusahaan yang baik guna menjaga keberlanjutan governance to ensure business sustainability and long-
usaha dan kualitas kinerja jangka panjang. term performance quality.
Sejalan dengan komitmen tersebut, Perseroan terus In line with this commitment, the Company continues to
menjadikan sektor UMKM sebagai fokus utama dalam prioritize the MSME sector in its financing activities. Amid
penyaluran pembiayaan. Di tengah dinamika ekonomi the economic dynamics in 2025, financing to MSMEs
tahun 2025, pembiayaan kepada UMKM tetap dilakukan was carried out in a selective and prudent manner, with
secara selektif dan prudent dengan mengedepankan a strong focus on portfolio quality, to safeguard business
kualitas portofolio, guna menjaga keberlanjutan usaha sustainability while delivering optimal and sustainable
sekaligus memberikan dampak ekonomi yang optimal economic impact to the community.
dan berkelanjutan bagi masyarakat.
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Dalam lingkup tanggung jawab sosial, Perseroan In the context of social responsibility, the Company is
berkomitmen untuk menghadirkan nilai tambah committed to delivering added value to stakeholders
bagi pemangku kepentingan melalui pengelolaan through responsible and sustainable human resource
sumber daya manusia yang bertanggung jawab dan management. This commitment is demonstrated
berkelanjutan. Komitmen tersebut diwujudkan melalui through the development of employee competence
pengembangan kompetensi dan integritas karyawan, and integrity, the protection of labor rights, and
perlindungan terhadap hak-hak tenaga kerja, serta the implementation of customer data protection
penerapan kebijakan perlindungan dan kerahasiaan and confidentiality policies. The Board of Directors
data pelanggan. Direksi secara berkala melakukan periodically monitors the implementation of social
pemantauan atas implementasi aspek sosial guna aspects to ensure alignment with the Company’s
memastikan keselarasan dengan strategi Perseroan dan strategy and good governance principles. Throughout
prinsip tata kelola yang baik. Adapun sepanjang tahun 2025, the average training hours per employee were
2025, rata-rata jam pelatihan per karyawan tercatat recorded at 10.56 hours per employee. In addition, the
sebesar 10,56 jam per karyawan. Selain itu, Perseroan Company also consistently implemented procedures
juga senantiasa menjalankan prosedur dan upaya and efforts to protect personal data. Thus, there
pelindungan data pribadi sehingga pada tahun 2025 were no cases of violations of customer privacy or
tidak terdapat kasus pelanggaran atas privasi maupun data confidentiality in 2025. The Company has also
kerahasiaan data pelanggan. Perseroan juga berhasil successfully maintained a safe working environment,
mempertahankan kondisi lingkungan kerja yang aman, as evidenced by zero workplace accidents across its
yang tercermin dari nihilnya insiden kecelakaan di area operational areas.
operasional.
Pada aspek lingkungan, Perseroan secara bertahap In the environmental aspect, the Company is gradually
menerapkan prinsip kehati-hatian dan kepatuhan implementing the principles of prudence and
terhadap ketentuan lingkungan hidup sesuai dengan compliance with environmental regulations, in line with
skala dan karakteristik kegiatan usaha. Perseroan juga the scale and characteristics of its business activities.
mulai memperhatikan pengelolaan risiko iklim sebagai The Company has also begun to address climate risk
bagian dari pendekatan keberlanjutan, termasuk upaya management as part of its sustainability approach,
efisiensi penggunaan sumber daya dan peningkatan including efforts to improve resource efficiency and
kesadaran lingkungan dalam aktivitas operasional. raise environmental awareness in its operational
Pelaksanaan komitmen lingkungan tersebut dipantau activities. The Board of Directors monitors and evaluates
dan dievaluasi secara berkelanjutan oleh Direksi. these environmental commitments on an ongoing
Capaian dari upaya tersebut tercermin pada penurunan basis. The results of these efforts are reflected in
tingkat emisi yang dihasilkan dibandingkan dengan a decrease in emissions generated compared to the
tahun sebelumnya. Dari sisi penggunaan air, Perseroan previous year. In terms of water usage, the Company also
juga berhasil mencatatkan efisiensi dengan menurunkan achieved efficiency by reducing water consumption by
konsumsi air sekitar 8,81% dibandingkan periode approximately 8.81% compared to the previous period.
sebelumnya. Capaian ini mencerminkan komitmen This achievement reflects the Company’s commitment
Perseroan dalam mengelola sumber daya air secara to managing water resources more responsibly.
lebih bijak.
Direksi meyakini bahwa penerapan keberlanjutan The Board of Directors believes that sustainability
merupakan proses yang berkelanjutan dalam implementation is an ongoing process that supports
mendukung penciptaan nilai jangka panjang. Ke depan, long-term value creation. Going forward, the Company
Perseroan akan terus memperkuat implementasi will continue to strengthen the implementation of
keuangan berkelanjutan melalui peningkatan kualitas sustainable finance through improving financing
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pembiayaan, penguatan manajemen risiko, serta quality, enhancing risk management, and continuously
pengembangan kapasitas sumber daya manusia secara developing human capital capacity. The Company
berkelanjutan. Perseroan menegaskan komitmennya reaffirms its commitment to consistently, adaptively,
untuk terus meningkatkan kualitas praktik keuangan and responsibly improving the quality of its sustainable
berkelanjutan secara konsisten, adaptif, dan bertanggung finance practices.
jawab.
Perubahan Komposisi Direksi Changes in the Composition of the
Board of Directors
Sampai dengan 31 Desember 2025, terdapat perubahan As of December 31, 2025, there were changes in the
pada komposisi Direksi, yaitu sesuai dengan hasil Rapat composition of the Board of Directors, as determined
Umum Pemegang Saham Tahunan (RUPST) tanggal 23 by the results of the Annual General Meeting of
Juni 2025, susunan Direksi adalah sebagai berikut: Shareholders (AGMS) dated June 23, 2025, the
composition of the Board of Directors is as follows:
Direktur Utama: Lim Eng Khim President Director: Lim Eng Khim
Direktur: Josephine Regina Dameria Sambajon Director: Josephine Regina Dameria Sambajon
Direktur: Setiawan Nurtjahja Director: Setiawan Nurtjahja
Direktur: Adji Anggono Director: Adji Anggono
Apresiasi dan Penutup Appreciation and Closing
Direksi menyampaikan apresiasi dan terima kasih The Board of Directors expresses its deepest appreciation
yang setinggi-tingginya kepada Dewan Komisaris atas and gratitude to the Board of Commissioners for the
arahan, nasihat, dan fungsi pengawasan yang diberikan guidance, advice, and oversight provided throughout
sepanjang tahun 2025. Dukungan tersebut menjadi 2025. This support serves as a crucial foundation for
landasan penting bagi Direksi dalam menjalankan the Board of Directors in managing the Company in a
pengelolaan Perseroan secara prudent, terarah, dan prudent, directed manner, and in line with the principles
selaras dengan prinsip tata kelola perusahaan yang baik. of good corporate governance.
Ucapan terima kasih juga kami sampaikan kepada We also extend our gratitude to all of the Company’s
seluruh karyawan Perseroan atas dedikasi, employees for their dedication, professionalism, and
profesionalisme, dan komitmen yang telah ditunjukkan commitment demonstrated in facing various challenges
dalam menghadapi berbagai tantangan sepanjang throughout 2025. The concrete contributions of all the
tahun 2025. Kontribusi nyata dari seluruh insan Company’s employees are a key factor in maintaining
Perseroan merupakan faktor kunci dalam menjaga operational continuity, improving performance, and
keberlangsungan operasional, meningkatkan kinerja, supporting the achievement of set targets.
serta mendukung pencapaian target yang telah
ditetapkan.
Direksi turut mengapresiasi kepercayaan dan dukungan The Board of Directors appreciates the unwavering
yang berkelanjutan dari para pemegang saham, mitra trust and support from shareholders, business
bisnis, regulator, serta seluruh pemangku kepentingan partners, regulators, and all other stakeholders. The
lainnya. Sinergi dan kolaborasi yang terjalin dengan baik well-established synergy and collaboration have
telah memperkuat posisi Perseroan dalam menghadapi strengthened the Company’s position in addressing
dinamika industri jasa pembiayaan yang terus the ever-evolving dynamics of the financing services
berkembang. industry.
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Menutup Laporan Direksi ini, Direksi berkomitmen untuk To conclude this report, the Board of Directors is
terus meningkatkan kinerja, memperkuat tata kelola, committed to continuously improving performance,
serta menjalankan strategi usaha yang berorientasi strengthening governance, and implementing a
pada pertumbuhan berkelanjutan. Dengan semangat sustainable growth-oriented business strategy. With
kebersamaan, integritas, dan inovasi, Direksi optimis a spirit of togetherness, integrity, and innovation, the
Perseroan dapat terus memberikan nilai tambah dan Board of Directors is optimistic that the Company
kontribusi positif bagi seluruh pemangku kepentingan di can continue to deliver added value and positive
masa yang akan datang. contributions to all stakeholders in the future.
Jakarta, 30 April 2026 | Jakarta, April 30, 2026
Lim Eng Khim
Direktur Utama
President Director
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Direksi
Board of Directors
Josephine Regina
Lim Eng Khim
Dameria Sambajon
Direktur Utama
President Director Direktur
Director
Setiawan Nurtjahja Adji Anggono
Direktur Direktur
Director Director
Rizalsyah Riezky*)
Direktur
Director
*) Bapak Rizalsyah Riezky telah mengundurkan diri pada 27 Maret 2025, dan telah mendapatkan persetujuan pada Rapat Umum Pemegang Saham Tahunan pada tanggal 23
Juni 2025 yang telah di tuangkan dalam Akta Nomor 66 tanggal 23 Juni 2025. | Mr. Rizalsyah Riezky resigned from his position on March 27, 2025, and received approval in
the Annual General Meeting of Shareholders on June 23, 2025, set forth in the Deed Number 66 dated June 23, 2025.
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PERNYATAAN DEWAN KOMISARIS DAN DIREKSI TENTANG
TANGGUNG JAWAB ATAS LAPORAN TAHUNAN TERINTEGRASI
2025 PT RADANA BHASKARA FINANCE Tbk
Statement of the Board of Commissioners and Directors on the Responsibility for
the 2025 Integrated Annual Report of PT Radana Bhaskara Finance Tbk
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, state that all information in the
bahwa semua informasi dalam Laporan Tahunan 2025 Integrated Annual Report of PT Radana Bhaskara
Terintegrasi 2025 PT Radana Bhaskara Finance Tbk telah Finance Tbk is presented in its entirety and we are fully
dimuat secara lengkap dan bertanggung jawab penuh responsible for the accuracy of the contents in this
atas kebenaran isi Laporan Tahunan Terintegrasi ini. Integrated Annual Report.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement is hereby made in all truthfulness.
Jakarta, 30 April 2026 | Jakarta, April 30, 2026
Dewan Komisaris
Board of Commissioners
Ir Gottfried Tampubolon
Komisaris Utama merangkap Komisaris Independen
President Commissioner concurrently Independent Commissioner
Chan Kiat Syahnan Poerba Rahardja Alimhamzah
Komisaris Komisaris Komisaris Independen
Commissioner Commissioner Independent Commissioner
Direksi
Board of Directors
Lim Eng Khim Josephine Regina Dameria Sambajon Setiawan Nurtjahja
Direktur Utama Direktur Direktur
President Director Director Director
Adji Anggono
Direktur
Director
PT Radana Bhaskara Finance Tbk
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Profil Perusahaan
Company Profile
52 Identitas Perusahaan 79 Profil Direksi
Company Identity Board of Directors Profile
54 Sekilas Perusahaan 84 Profil Dewan Pengawas Syariah
Company In Brief Sharia Supervisory Board Profile
57 Informasi Perubahan Nama 85 Demografi Karyawan Tiga Tahun Terakhir
Name Change Information Employee Demographics in the Last Three Years
57 Skala Usaha 87 Pelatihan dan Pengembangan Kompetensi Karyawan
Business Scale Employee Competence Training and Development
58 Jejak Langkah 96 Struktur Grup Perusahaan
Milestones Company Group Structure
62 Visi, Misi, dan Nilai-Nilai Perusahaan 97 Daftar Entitas Anak
Vision, Mission, and Values of The Company List of Subsidiaries
63 Nilai Inti Perseroan 97 Informasi Pemegang Saham Per 1 Januari 2025 dan
Company Core Values 31 Desember 2025
Shareholder Information Per January 1, 2025 and
64 Penjelasan Logo
December 31, 2025
Logo Explanation
98 Kepemilikan Saham Dewan Komisaris dan Direksi
65 Nilai Keberlanjutan
Share Ownership of the Board of Commissioners and
Sustainability Values
Board of Directors
65 Kegiatan Bidang Usaha dan Produk Perseroan
99 Komposisi Kepemilikan Saham Berdasarkan Status
Activities Business Fields and Products of The
Kepemilikan
Company
Shareholding Composition by Ownership Status
66 Produk yang Dihasilkan
100 Informasi Pemegang Saham Utama Dan/Atau
Products Produced
Pengendali
67 Wilayah Operasional Information on Major and/or Controlling Shareholder
Operational Area
100 Kronologi Pencatatan Saham
68 Struktur Organisasi Chronology of Share Listing
Organizational Structure
102 Kronologis Penerbitan Efek Lainnya
70 Keanggotaan Dalam Asosiasi Chronology of Other Securities Issuance
Membership in the Association
102 Informasi Penggunaan Jasa Akuntan Publik (AP)
71 Perubahan Organisasi yang Bersifat Signifikan dan Kantor Akuntan Publik (KAP)
Significant Organizational Changes Information on the Use of Public Accountant (AP) and
71 Perubahan Komposisi Direksi dan Dewan Komisaris Public Accounting Firm (KAP) Services
Tahun 2025 104 Informasi Pada Situs Web
Changes in The Composition of The Board of Information on The Website
Directors and Board of Commissioners in 2025
74 Profil Dewan Komisaris
Board of Commissioners Profile
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Identitas Perusahaan
Company Identity
Nama Perusahaan
Name of Company
PT Radana Bhaskara Finance Tbk
Kegiatan Usaha Pembiayaan investasi, modal kerja, multiguna dan kegiatan usaha pembiayaan lain
Business Activity berdasarkan persetujuan dari OJK melakukan sewa operasi (Operating Lease) dan/
atau kegiatan berbasis fee dan pembiayaan syariah atau kegiatan berbasis fee dan
pembiayaan syariah. | Investment financing, working capital, multipurpose, and
other financing business activities based on approval from OJK perform operating
leases and/or fee-based activities and sharia financing or fee-based activities and
sharia financing.
Dasar Hukum Pendirian Akta Perseroan Terbatas No. 41 tanggal 20 September 1972, dibuat di Jakarta di
Legal Basis of hadapan Notaris Frederik Alexander Tumbuan, S.H., yang telah mendapatkan
Establishment persetujuan dari Menteri Kehakiman Republik Indonesia dengan Surat Keputusan
No. Y.A 5/244/25 tanggal 20 November 1972 serta diumumkan dalam Berita Negara
Republik Indonesia No. 7 tanggal 23 Januari 1973 | Limited Liability Company Deed
No. 41 dated September 20, 1972, made in Jakarta before Notary Frederik Alexander
Tumbuan, S.H., which has obtained approval from the Minister of Justice of the
Republic of Indonesia with Decree No. Y.A 5/244/25 dated November 20, 1972, and
announced in the State Gazette of the Republic of Indonesia No. 7 dated January
23, 1973.
Status Perusahaan Perseroan Terbatas, Perusahaan Publik atau Perusahaan Terbuka | Limited Liability
Company Status Company, Public Company or Publicly Listed Company
Tanggal Pendirian 20 November 1972
Date of Establishment November 20, 1972
Modal Dasar
Authorized Capital
Rp 931.000.000.000,-
Modal Ditempatkan dan
Disetor Penuh
Issued and Fully Paid-up
Rp 654.244.578.300,-
Capital
Pencatatan Saham
10 Mei 2011 | May 10, 2011
Stock Listing
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Nama Bursa
PT Bursa Efek Indonesia
Exchange Name
Jumlah SDM per 31
Desember 2024
Number of Human 152 orang | employees
Resources as of December
31, 2024
Komposisi Pemegang
Saham per 31 Desember Rubicon Investments Holding Pte. Ltd. (55,23%)
2024 PT Tiara Marga Trakindo (37,15%)
Shareholder Composition Masyarakat | Public (7,62%)
as of December 31, 2024
Kode Saham
HDFA
Ticker Code
Alamat Kantor Pusat [POJK C.2] CIBIS Nine Building 11th Floor Suite W-16 Jl. TB Simatupang, No. 2 Rt. 001/Rw. 005,
Head Office Address Kel. Cilandak Timur, Kec. Pasar Minggu, Jakarta 12560. Telpon: +62 21 50503333
Jaringan Bisnis
Tidak ada kantor cabang | No branch offices
Business Network
Situs Web
www.radanafinance.co.id
Website
E-mail corp@radanafinance.co.id
Media Sosial Instagram: @radanafinance
Social Media Facebook: Radana Finance
Linkedin: PT Radana Bhaskara Finance Tbk
Sekretaris Perusahaan
Elquino Parulian Simanjuntak
Corporate Secretary
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Sekilas Perusahaan
Company in Brief
PT Radana Bhaskara Finance Tbk. (“Perseroan”) berdiri PT Radana Bhaskara Finance Tbk. (“Company”) was
pada tanggal 20 September 1972, berdasarkan akta established on September 20, 1972, based on the Deed
Perseroan terbatas No. 41 tanggal 20 September of Limited Liability Company No. 41 dated September
1972. Pada mulanya, Perseroan didirikan dengan nama 20, 1972. Initially, the Company was established under
PT Indonesia Lease Corporation (Indo Lease). Seiring the name PT Indonesia Lease Corporation (Indo Lease).
dengan perkembangan Perseroan, Perseroan beberapa As the Company developed, it changed its name several
kali berganti nama menjadi PT Mitra Pradityatama times to PT Mitra Pradityatama Leasing (1988), PT Niaga
Leasing (1988), PT Niaga Leasing Corporation (1995), PT Leasing Corporation (1995), PT Niaga Leasing (2000),
Niaga Leasing (2000), dan PT Niaga Indovest Finance and PT Niaga Indovest Finance (2001).
(2001).
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Pada tahun 2005, PT Niaga Indovest Finance berubah In 2005, PT Niaga Indovest Finance changed its name to
nama menjadi PT HD Finance berdasarkan pada akta PT HD Finance based on the deed of minutes of meeting
berita acara rapat No. 39 tanggal 13 Desember 2005. No. 39 dated December 13, 2005. The change of the
Perubahan nama Perseroan disahkan berdasarkan Company’s name was ratified based on the decree of
keputusan Menteri Keuangan Republik Indonesia No. the Minister of Finance of the Republic of Indonesia No.
KEP-012/KM-012/2006 tanggal 19 Juni 2006. KEP-012/KM-012/2006 dated June 19, 2006.
Kegiatan usaha utama Perseroan meliputi Pembiayaan The Company's main business activities include
Investasi, Pembiayaan Modal Kerja, dan Pembiayaan Investment Financing, Working Capital Financing, and
Multiguna. Selain itu, Perseroan juga menjalankan Multipurpose Financing. In addition, the Company
kegiatan pembiayaan lain yang telah memperoleh conducts other financing activities approved by the
persetujuan dari Otoritas Jasa Keuangan (OJK), termasuk Financial Services Authority (OJK), including Operating
Sewa Operasi, layanan berbasis imbalan (fee-based Leases, fee-based services, and Sharia Financing. As of
services), serta Pembiayaan Syariah. Hingga akhir tahun the end of 2023, the Company was more focused on
2023, fokus utama Perseroan berada pada layanan investment and working capital financing services. In the
pembiayaan investasi dan modal kerja. Ke depannya, future, the Company will continue to open opportunities
Perseroan tetap membuka peluang untuk melakukan to expand its business in line with the scope of its main
pengembangan usaha sesuai dengan lingkup kegiatan activities.
utamanya.
Pada 10 Mei 2011, Perseroan mencatatkan sahamnya On May 10, 2011, the Company listed its shares on the
di Bursa Efek Indonesia dengan kode saham “HDFA”. Indonesia Stock Exchange with the ticker code “HDFA”.
Perseroan melakukan Penawaran Umum Saham Perdana The Company conducted an Initial Public Offering (IPO)
(Intial Public Offering/IPO) sebanyak 460 juta lembar of 460 million shares with an initial price of Rp200
dengan harga awal Rp200 per lembar saham. Jumlah per share. This amount is equivalent to 29.8% of the
tersebut setara dengan 29,8% dari total saham Perseroan Company’s total shares, which in 2011 had 1,540,000
yang pada tahun 2011 telah memiliki 1.540.000 lembar shares with a nominal value of Rp100 per share. Since
saham dengan nilai nominal Rp100 per lembar saham. officially becoming a public company, the Company has
Sejak resmi menjadi perusahaan publik, Perseroan telah transformed into a Company with promising business
bertransformasi menjadi Perusahaan yang memiliki prospects with long-term development.
prospek usaha dengan pengembangan jangka panjang
yang menjanjikan.
Tanggal 8 Maret 2013, PT HD Corpora dan Wealth On March 8, 2013, PT HD Corpora and Wealth Paradise
Paradise Holdings Limited selaku Pemegang Saham Holdings Limited, as the Main and Majority Shareholders
Utama dan mayoritas PT HD Finance Tbk telah of PT HD Finance Tbk, have transferred 45% of the
mengalihkan kepada PT Tiara Marga Trakindo (TMT) 45% Company’s shares to PT Tiara Marga Trakindo (TMT).
saham Perseroan. Setelah itu, pada tanggal 22 Mei 2013, Furthermore, on May 22, 2013, TMT repurchased the
TMT kembali membeli saham Perseroan dari masyarakat Company’s shares from the public through a mandatory
hasil penawaran tender wajib (mandatory tender offer) tender offer of 11.21%. This made TMT the Controlling
sebesar 11,21%. Hal tersebut menjadikan TMT sebagai Shareholder of PT HD Finance Tbk, which holds 55.81% of
Pemegang Saham Pengendali PT HD Finance Tbk yang the total number of issued and paid-up shares.
memiliki 55,81% dari jumlah keseluruhan saham yang
telah ditempatkan dan disetor.
Pada 9 Juni 2014, PT HD Finance Tbk berganti nama On June 9, 2014, PT HD Finance Tbk changed its name
menjadi PT Radana Bhaskara Finance Tbk. Pada Juli to PT Radana Bhaskara Finance Tbk. In July 2015, the
2015, Perseroan melakukan Penambahan Modal Hak Company conducted a Pre-emptive Rights Issue I
Memesan Efek Terlebih Dahulu I (PMHMETD I). Jumlah (PMHMETD I). TMT's shareholding in the Company
kepemilikan saham TMT terhadap Perseroan bertambah increased to 70.78% as a result of the implementation
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menjadi 70,78% sebagai hasil pelaksanaan Hak Memesan of Pre-emptive Rights (HMETD). In connection with
Efek Terlebih Dahulu (HMETD). Sehubungan dengan the participation in the Tax Amnesty program, Wealth
keikutsertaan dalam program Tax Amnesty, Wealth Paradise, Darmoko Halim, Hermanto Kurniawan, Herlina
Paradise, Darmoko Halim, Hermanto Kurniawan, Herlina Effendi, Lily Halim transferred their shareholding in
Effendi, Lily Halim mengalihkan kepemilikan saham the Company to PT Inti Investasi Prima (IIP), resulting
Perseroan kepada PT Inti Investasi Prima (IIP), sehingga in IIP becoming a shareholder of the Company with a
IIP menjadi pemegang saham Perseroan dengan shareholding of 21.72%.
kepemilikan saham sebesar 21,72%.
Pada 25 November 2019, PT Inti Investasi Prima (IIP), PT On November 25, 2019, PT Inti Investasi Prima (IIP), PT
Eliora Lumina Indonesia (ELI), dan PT HD Corpora (HDC) Eliora Lumina Indonesia (ELI), and PT HD Corpora (HDC)
mengalihkan seluruh kepemilikan sahamnya sebesar transferred all of their shareholdings of 626,919,933
626.919.933 saham di Perseroan (mewakili 26,91% dari shares in the Company (representing 26.91% of the total
total modal ditempatkan dan disetor di Perseroan) issued and paid-up capital in the Company) to Rubicon
kepada Rubicon Investments Holding Pte Ltd (Rubicon). Investments Holding Pte Ltd (Rubicon). On the same
Pada tanggal yang sama Rubicon melakukan pembelian date, Rubicon purchased 480,000,000 shares owned
sejumlah 480.000.000 saham milik TMT (mewakili by TMT (representing 20.60% of the total issued and
20,60% dari total modal ditempatkan dan disetor di paid-up capital in the Company).
Perseroan).
Pada tahun 2019, Perseroan melakukan PMHMETD II In 2019, the Company conducted PMHMETD II by offering
dengan menawarkan HMETD sebanyak 3.867.250.402 HMETD of 3,867,250,402 shares, representing 62.41%
saham, yang mewakili 62,41% dari modal ditempatkan of the issued and fully paid-up capital following the
dan disetor penuh setelah PMHEMTD II. Modal Dasar PMHEMTD II. The Company's Authorized Capital changed
Perseroan berubah dari Rp432.000.000.000 menjadi from Rp432,000,000,000 to Rp931,000,000,000. In
Rp931.000.000.000. Pada tahun 2021, RUPSLB 2021, the EGMS approved additional capital through
menyetujui penambahan modal melalui mekanisme the Capital Increase Without Preemptive Rights
Penambahan Modal Tanpa Hak Memesan Efek Terlebih (PMTHMETD) mechanism of a maximum of 10% of the
Dahulu (PMTHMETD) sebanyak-banyaknya 10% dari Company's issued and paid-up capital. On November
modal ditempatkan dan disetor Perseroan. Pada tanggal 26, 2021, the issuance of 445,473,000 new shares was
26 November 2021, telah dilaksanakan penerbitan carried out, which was approved by the IDX in letter
445.473.000 saham baru yang telah disetujui oleh No. S-08762/BEI.PP1/11-2021 dated November 22, 2021,
BEI dalam surat No. S-08762/BEI.PP1/11-2021 tanggal thereby increasing the Company’s issued and paid-
22 November 2021 sehingga meningkatkan modal up capital from 6,096,972,783 shares to 6,542,445,783
ditempatkan dan disetor Perseroan dari semula shares.
6.096.972.783 saham menjadi 6.542.445.783 saham
Sebagai perusahaan yang peduli dan berkomitmen As a company that cares and is committed to
terhadap praktik keberlanjutan, Perseroan merumuskan sustainability practices, the Company also plans a
strategi yang berfokus pada pengelolaan serta strategy focused on the management and development
pengembangan aspek Lingkungan, Sosial, dan Tata Kelola of Environmental, Social, and Governance (ESG) aspects.
(LST). Perseroan juga terus mengidentifikasi peluang The Company also continues to identify opportunities
untuk meningkatkan kinerja pada ketiga aspek tersebut. to improve performance in these three aspects. This
Strategi ini disusun dengan mengacu pada Tujuan strategy is formulated in line with the Sustainable
Pembangunan Berkelanjutan (TPB), yang merupakan Development Goals (SDGs), a global commitment and
komitmen global dan telah diadopsi sebagai program has been adopted as a program of the Indonesian
pemerintah Indonesia. government.
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Informasi Perubahan Nama
Name Change Information
PT Radana Bhaskara
Finance Tbk
2014
2005
PT HD Finance
2001
PT Niaga Indovest Finance
2000
PT Niaga Leasing
1995
PT Niaga Leasing Corporation
1988
PT Mitra Pradityatama Leasing
1972
PT Indonesia Lease Corporation (Indo Lease)
Skala Usaha [POJK C.3]
Business Scale
Uraian Keterangan
2025 2024 2023
Description Information
Total Aset | Total Assets Jutaan Rupiah |
3.389.029 3.191.057 2.460.166
Million Rupiah
Total Liabilitas | Total Liabilities Jutaan Rupiah |
2.897.987 2.618.307 1.844.414
Million Rupiah
Demografi Karyawan | Employee Orang | Employee
152 153 145
Demographic
Nilai Transaksi Pembiayaan | Financing Jutaan Rupiah |
5.028.229 5.227.136 2.871.326
Transaction Value Million Rupiah
Komposisi Kepemilikan Saham | Informasi Komposisi Pemegang Saham Tahun 2025 sudah diungkapkan di dalam
Composition of Shareholding Laporan Tahunan 2025, halaman __ | Information on the Composition of Shareholders
in 2025 has been disclosed in the 2025 Annual Report, page xx.
Wilayah Operasional | Operational Area Informasi Komposisi Pemegang Saham Tahun 2025 sudah diungkapkan di dalam
Laporan Tahunan 2025, halaman __ | Information on the Composition of Shareholders
in 2025 has been disclosed in the 2025 Annual Report, page xx.
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Jejak Langkah
Milestones
1972
Pertama kali beroperasi di industri pembiayaan dengan 2015
nama PT Indonesia Lease Corporation (Indo Lease) di • Peluncuran produk Multiguna.
Jakarta, pada 20 September 1972. | First operating in the • Mendapatkan penghargaan Infobank sebagai Perusahaan
financing industry under the name of PT Indonesia Lease Pembiayaan dengan Kinerja Keuangan Sangat Bagus untuk
Corporation (Indo Lease) in Jakarta, on September 20, 1972. tahun 2015.
• Perseroan melakukan Hak Memesan Efek Terlebih Dahulu I
1988 (PMHMETD I).
Perubahan nama menjadi PT Mitra Pradityatama Leasing. | • Jumlah kepemilikan saham TMT terhadap Perseroan
Name changed to PT Mitra Pradityatama Leasing. bertambah menjadi 70,78%.
• Launch of Multipurpose product.
• Awarded by Infobank as a Financing Company with Very
1995 Good Financial Performance for 2015.
Perubahan nama menjadi PT Niaga Leasing Corporation. | • The Company exercised Pre-emptive Rights I (PMHMETD
Name changed to PT Niaga Leasing Corporation. I).
• TMT’s shareholding in the Company increased to 70.78%.
2000
Perubahan nama menjadi PT Niaga Leasing. | Name changed 2014
to PT Niaga Leasing. • Perubahan nama menjadi PT Radana Bhaskara Finance Tbk.
• Mendapatkan penghargaan dari Infobank sebagai
2001 “Perusahaan Pembiayaan dengan Kinerja Keuangan Sangat
Perubahan nama menjadi PT Niaga Indovest Finance. | Bagus” untuk tahun 2013.
Name changed to PT PT Niaga Indovest Finance. • Name changed to PT Radana Bhaskara Finance Tbk.
• Awarded by Infobank as “Financing Company with Very
Good Financial Performance” for 2013.
2005
Perubahan nama menjadi PT HD Finance. | Name changed
2013
to PT HD Finance.
• PT Tiara Marga Trakindo mengambil alih 45% saham dari
PT HD Corpora dan Wealth Paradise Holdings Limited. PT
2007 Tiara Marga Trakindo membeli 11,21% total saham PT HD
• Mencatatkan pertumbuhan aset. Finance Tbk yang telah diterbitkan.
• Mendapatkan penghargaan dari Infobank sebagai • PT Tiara Marga Trakindo menjadi pemegang saham
“Perusahaan Pembiayaan dengan Kinerja Keuangan pengendali Perseroan dengan 55,81% dari saham Perseroan
Sangat Bagus” untuk periode 2006. yang diterbitkan dan disetor penuh.
• Recorded asset growth. • Perseroan mendapatkan “Independent Implementation
• Awarded by Infobank as “Financing Company with Very Award” sebagai “Perseroan pertama di Indonesia yang
Good Financial Performance” for the period 2006. mengimplementasikan Business Intelligent QlikView.
• PT Tiara Marga Trakindo took over 45% of shares from
PT HD Corpora and Wealth Paradise Holdings Limited.
2011
PT Tiara Marga Trakindo purchased 11.21% of the total shares
• Membuka 17 cabang baru di Jakarta, Jawa Barat, Jawa
of PT HD Finance Tbk that had been issued.
Timur, dan Sumatera.
• PT Tiara Marga Trakindo became the Company’s controlling
• Membukukan aset Rp1 triliun.
shareholder with 55.81% of the Company’s issued and fully
• Penghargaan “Multifinance Golden Trophy” dari Infobank
paid shares.
sebagai “Perusahaan Pembiayaan dengan Kinerja
• The Company received the “Independent Implementation
Keuangan Sangat Bagus” selama 5 tahun berturut-turut
Award” as “The first Company in Indonesia to implement
untuk periode 2006 – 2010.
QlikView Business Intelligent.”
• Menjadi perusahaan terbuka, melakukan penawaran
saham perdana (Initial Public Offering/IPO) di Bursa Efek
Indonesia. 2012
• Opened 17 new branches in Jakarta, West Java, East • Implementasi sistem teknologi informasi Oracle-based HD
Java, and Sumatra. Fast.
• Recorded assets of Rp1 trillion. • Mendapatkan penghargaan “Multifinance Golden Trophy”
• “Multifinance Golden Trophy” award from Infobank dari Infobank sebagai “Perusahaan Pembiayaan dengan
as “Financing Company with Very Good Financial Kinerja Keuangan Sangat Bagus” selama 5 tahun berturut-
Performance” for 5 consecutive years for the period turut untuk periode 2007- 2011.
2006-2010. • Implementation of Oracle-based HD Fast information
• Became a public company, conducted an Initial Public technology system.
Offering (IPO) on the Indonesia Stock Exchange. • Awarded as the “Multifinance Golden Trophy” from
Infobank as “Financing Company with Very Good Financial
Performance” for 5 consecutive years for the period 2007-
2011.
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2016 2018
• Peluncuran RAJADANA. • Penghargaan “Kategori Multifinance Tbk Platinum” dalam
• Peluncuran Produk Dana Flexy. Indonesia Corporate Social Responsibility Award (ICSRA)
• Peluncuran Produk Dana Maksima. II 2018.
• Peluncuran MORENA (Mobil Pamer Radana). • Penghargaan Economic Review Indonesia Corporate
• Memperoleh 4 penghargaan Indonesia Multifinance Secretary & Corporate Communication Award (ICCA)
Award 2016 :”The Best of The Best of CEO of The Year dan Indonesia Information Technology Award (IITA)
2016”, “The Best of The Best Multifinance”, dan “The Best sebagai Rangking 2 Platinum (Very Excellent-A) ICCA
of The Best Corporate Communication”. 2018; Ranking 2 Platinum (Very Excellent-A) IITA 2018;
• Peringkat 10 untuk kategori Perusahaan pembiayaan aset The Big 15 ICCA 2018; dan The Big 20 IITA 2018.
1T s.d. 5T dari Infobank. • Penghargaan Best Achiever in Women CEOs.
• Penghargaan dari Stellar Workplace in “Employee • Indonesia Sales & Marketing Award (ISMA) II 2018
Commitment and Satisfaction”. sebagai Big 5 Kategori Lintas Industri dan Peringkat ke-1
• Peringkat pertama untuk kategori kelompok usaha (Platinum) untuk Kategori Industri Multifinance.
Lembaga pembiayaan sektor keuangan dari Anugerah • Indonesia Legal Award (ILA) I 2018 Peringkat ke - 5
Perseroan Terbuka Indonesia (APTI) III 2016. (Platinum) untuk Kategori Industri Multifinance.
• Penghargaan dari Indonesia Good Corporate • Indonesia Human Capital Award (IHCA) IV 2018 Peringkat
Governance Award (IGCGA) II 2016 dengan kategori ke-1 Multifinance Tbk Terbaik.
“GCG Terbaik ke-1 Perseroan Tbk di Indonesia, Sektor • PT Inti Investasi Prima mengambil alih saham Perseroan
Keuangan Multifinance dengan Predikat Sangat Baik “A”. dari Wealth Paradise Holdings Limited sehingga
• Penghargaan dari Indonesia Recommended Award komposisi saham Perseroan dimiliki oleh PT Tiara Marga
2016 dengan kategori “The Most Trusted Company in Trakindo (70,78%); PT Inti Investasi Prima (21,72%) dan
Microfinance Service of The Year 2016”. Masyarakat (7,50%).
• Launch of RAJADANA.
• Launch of Dana Flexy Product.
• Launch of Dana Maksima Product.
2017
• Launch of MORENA (Radana Showcase Car).
• Penghargaan Indonesia Human Capital Award (IHCA) III-
• Awarded in total of 4 by Indonesia Multifinance Award
2017 sebagai 2nd The Best Human Capital 2017 (Kategori
2016: “The Best of The Best of CEO of The Year 2016”,
Public Company); The Big 10 Human Capital 2017
“The Best of The Best Multifinance”, and “The Best of The
(Kategori Overall Company 2017) dan Ibu Evy Indahwaty
Best Corporate Communication”.
memperoleh penghargaan The Big 10 Human Capital
• Ranked 10th for the category of 1T to 5T asset financing
Director 2017.
companies from Infobank.
• Penghargaan Bisnis Indonesia Award 2017 sebagai
• Awarded by Stellar Workplace in “Employee Commitment
“Emiten Terbaik Kategori Multifinance”.
and Satisfaction”.
• Penghargaan Indonesia Multifinance Award V 2017
• Ranked first for the category of financial sector Financing
sebagai Juara Umum dan peringkat 1 kelompok
Institution business group from Anugerah Perseroan
Perusahaan Tbk dengan kategori Aset 1T s.d. 5T.
Terbuka Indonesia (APTI) III 2016.
• Penghargaan Indonesia GCG Award III 2017 sebagai
• Awarded by Indonesia Good Corporate Governance
Peringkat ke - 4 untuk Kategori 20 Besar.
Award (IGCGA) II 2016 with the category of “1st Best GCG
• GCG Terbaik di Indonesia 2017 dan Peringkat ke - 1 (
of Tbk Company in Indonesia, Multifinance Financial
Platinum) untuk Kategori Perusahaan Multifinance Tbk.
Sector with Very Good Predicate “A”.
• Indonesia Corporate Secretary Awards 2017 sebagai
• Awarded by Indonesia Recommended Award 2016
Top 5 GCG (Good Corporate Governance) Issues in
with the category of “The Most Trusted Company in
Multifinance Sector The Best CEO 2017.
Microfinance Service of The Year 2016”.
• Indonesia Human Capital Award (IHCA) III-2017 as
2nd The Best Human Capital 2017 (Public Company
Category); The Big 10 Human Capital 2017 (Overall
2017 Company Category 2017), and Mrs. Evy Indahwaty
• Mengembangkan Produk pembiayaan Multiguna lainnya. received the award for The Big 10 Human Capital Director
• Outstanding Corporate Innovator (OCI) Indonesia 2017.
Award 2017 & Indonesia Most Creative Companies 2017 • Bisnis Indonesia Award 2017 as “Best Issuer in
“Indonesia Most Creative Company 2017”. Multifinance Category”.
• Mengembangkan Produk pembiayaan Multiguna lainnya. • Indonesia Multifinance Award V 2017 as the Overall
• Outstanding Corporate Innovator (OCI) Indonesia Champion and 1st place in the Tbk Company group with
Award 2017 & Indonesia Most Creative Companies 2017 the 1T to 5T Asset category.
“Indonesia Most Creative Company 2017”. • Indonesia GCG Award III 2017 as 4th Place in the Top 20
• Developed other Multipurpose financing products. Category.
• Outstanding Corporate Innovator (OCI) Indonesia • Best GCG in Indonesia 2017 and 1st Place (Platinum) in
Award 2017 & Indonesia Most Creative Companies 2017 the Tbk Multifinance Company Category.
“Indonesia Most Creative Company 2017”. • Indonesia Corporate Secretary Awards 2017 as Top
5 GCG (Good Corporate Governance) Issues in
Multifinance Sector, The Best CEO 2017.
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2018
• “Multifinance Tbk Platinum Category” Award in the
Indonesia Corporate Social Responsibility Award (ICSRA)
II 2018.
• Economic Review Indonesia Corporate Secretary &
Corporate Communication Award (ICCA) and Indonesia
Information Technology Award (IITA) as 2nd Place
Platinum (Very Excellent-A) ICCA 2018; Ranking 2
Platinum (Very Excellent-A) IITA 2018; The Big 15 ICCA
2018; and The Big 20 IITA 2018.
• Best Achiever in Women CEOs Award.
• Indonesia Sales & Marketing Award (ISMA) II 2018 as Big
5 Cross-Industry Category and 1st Rank (Platinum) for
Multifinance Industry Category.
• Indonesia Legal Award (ILA) I 2018 5th Rank (Platinum)
for the Multifinance Industry Category.
• Indonesia Human Capital Award (IHCA) IV 2018 1st Rank
Best Multifinance Tbk.
• PT Inti Investasi Prima took over the Company’s shares
from Wealth Paradise Holdings Limited, so that the 2021
composition of the Company’s shares was owned by • RUPSLB menyetujui penambahan modal melalui
PT Tiara Marga Trakindo (70.78%); PT Inti Investasi Prima mekanisme Penambahan Modal Tanpa Hak Memesan
(21.72%), and the Public (7.50%). Efek Terlebih Dahulu (PMTHMETD) sebanyak-banyaknya
10% dari modal ditempatkan dan disetor Perseroan.
2019 Pada tanggal 26 November 2021, telah dilaksanakan
• Penghargaan dari Indonesia Digital Innovation Award penerbitan 445.473.000 saham baru yang telah
2019 versi Warta Ekonomi Kategori Multifinance dengan disetujui oleh BEI dalam surat No. S-08762/BEI.PP1/11-
aset Rp1 Triliun s.d. di bawah Rp5 Triliun. 2021 tanggal 22 November 2021 sehingga meningkatkan
• Penghargaan 1st - The Best Indonesia GCG modal ditempatkan dan disetor Perseroan dari semula
Implementation 2019 Kategori Multifinance - Public 6.096.972.783 saham menjadi 6.542.445.783 saham.
Company. Sehingga susunan Pemegang Saham Perseroan menjadi:
• RUPS menyetujui peningkatan modal dasar Rubicon: 55,23%; TMT: 37,15%, dan Masyarakat: 7,62%.
Perseroan dari semula Rp432.000.000.000 menjadi • Perseroan membuka dan meresmikan Custodian Center.
Rp931.000.000.000 serta menyetujui rencana • The EGMS approved additional capital through the
Penambahan Modal dengan memberikan PMHMETD II. Capital Increase Without Preemptive Rights (PMTHMETD)
• Rubicon Investments Holding Pte Ltd (Rubicon) mechanism of a maximum of 10% of the Company’s
melakukan pembelian sejumlah 626.919.933 lembar issued and paid-up capital. On November 26, 2021, the
saham dari PT Inti Investasi Prima (IIP), PT Eliora Lumina issuance of 445,473,000 new shares was carried out,
Indonesia (ELI), dan PT HD Corpora (HDC) yang mewakili which was approved by the IDX in letter No. S-08762/BEI.
26,91% dari total modal ditempatkan dan disetor di PP1/11-2021 dated November 22, 2021, thereby increasing
Perseroan. the Company’s issued and paid-up capital from the
• Rubicon membeli 480.000.000 saham milik TMT yang original 6,096,972,783 shares to 6,542,445,783 shares.
mewakili 20,60% dari total modal ditempatkan dan Thus, the composition of the Company’s Shareholders is:
disetor di Perseroan. Rubicon: 55.23%; TMT: 37.15%, and the Public: 7.62%.
• Perseroan melakukan PMHMETD II dengan menawarkan • The Company opened and inaugurated the Custodian
HMETD sebanyak banyaknya 3.867.250.402 HMETD, Center.
yang setara dengan 62,41% dari modal ditempatkan dan
disetor penuh Perseroan. 2020
• Setelah PMHMETD II Perseroan, Rubicon menjadi • Perubahan fokus bisnis dari pembiayaan sektor
pemegang saham pengendali Perseroan dengan konsumtif ke sektor produktif.
kepemilikan 54,34%, sehingga susunan pemegang saham • Melakukan relokasi Kantor Pusat di Gedung Cibis Nine.
Perseroan menjadi: Rubicon: 54,34%; TMT: 44,76%, dan • Change of business focus from financing the consumer
Masyarakat: 0,90% sector to the productive sector.
• Awarded by the Indonesia Digital Innovation Award 2019 • Relocated the Head Office to the Cibis Nine Building.
version of Warta Ekonomi Multifinance Category with
assets of Rp1 Trillion to below Rp5 Trillion. 2019
• Awarded 1st - The Best Indonesia GCG Implementation • Rubicon purchased 480,000,000 shares owned by TMT
2019 Multifinance Category - Public Company. representing 20.60% of the total issued and paid-up
• The GMS approved the increase in the Company’s capital in the Company.
authorized capital from the original Rp432,000,000,000 • The Company conducted PMHMETD II by offering
to Rp931,000,000,000 and approved the Capital HMETD of a maximum of 3,867,250,402 HMETD, which is
Increase plan by granting PMHMETD II. equivalent to 62.41% of the Company’s issued and fully
• Rubicon Investments Holding Pte Ltd (Rubicon) paid-up capital.
purchased 626,919,933 shares from PT Inti Investasi • After PMHMETD II of the Company, Rubicon became
Prima (IIP), PT Eliora Lumina Indonesia (ELI), and PT HD the Company’s controlling shareholder with 54.34%
Corpora (HDC) representing 26.91% of the total issued ownership, so that the composition of the Company’s
and paid-up capital in the Company. shareholders became: Rubicon: 54.34%; TMT: 44.76%,
and the Public: 0.90%
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2022
• Mendapatkan penghargaan dari Infobank “Rating
Infobank Multifinance Award 2022” dengan Predikat
Kinerja Sangat bagus untuk Kinerja tahun 2021 kategori
Perusahaan Pembiayaan Aset Rp. 1 Triliun Sampai Dengan
dibawah 5 Triliun Launched Working Capital Facility
(FMU) financing product.
• 22 Januari, Kick off Meeting 2022: Dilakukan oleh
Pejabat satu level dibawah BOD untuk melakukan
penandatanganan komitmen Bersama guna mencapai
visi, misi, dan target Perusahaan.
• 11 Juni, HUT PT Radana Bhaskara Finance Tbk yang ke 17.
• Awarded by Infobank “Rating Infobank Multifinance
Award 2022” with the Predicate of Very Good
Performance for Performance in 2021 in the category 2025
of Financing Companies with Assets of Rp1 Trillion to
• Radana Finance menyelenggarakan Kick Off Meeting
Below 5 Trillion Launched Working Capital Facility (FMU)
2025 sebagai momentum penyelarasan Visi, arah
financing product.
strategis, dan komitmen seluruh insan perusahaan.
• January 22, Kick off Meeting 2022: Conducted by
• Radana Finance menyelenggarakan HUT ke-20 dengan
Officials one level below BOD to sign a Joint Commitment
tema #KolaborAksi Tumbuh, Tangguh, Bersama sebagai
to achieve the Company’s vision, mission, and targets.
refleksi perjalanan dan komitmen pertumbuhan
• June 11, the 17th Anniversary of PT Radana Bhaskara
berkelanjutan.
Finance Tbk.
• Radana Finance berpartisipasi dalam Mining Expo 2025
dengan menghadirkan program pembiayaan inovatif
2023 untuk mendukung sektor alat berat dan pertambangan.
• Penandatanganan Perjanjian Kredit Sindikasi Senilai Rp. • Radana Finance menerima penghargaan “Most
750.000.000.000 dengan PT Bank Permata Tbk selaku Progressive Financing Partner” dari PT Indotruck Utama
agen fasilitas dana gen jaminan. sebagai pengakuan atas kinerja dan kemitraan strategis.
• Mendapatkan penghargaan dari Infobank untuk kedua • Radana Finance convened the 2025 Kick-Off Meeting
kalinya dengan dengan predikat “Sangat Bagus” dan as a strategic platform to align the Company’s vision,
peringkat ke 5 dalam katergori Perusahaan Pembiayaan strategic direction, and collective commitment across all
dengan Kategori Aset Rp. 5 triliun dan dibawah Rp. 10 employees.
Triliun untuk performa 2022. • Radana Finance celebrated its 20th Anniversary under
• HUT PT Radana Bhaskara Finance Tbk yang ke 18 dan the theme “#KolaborAksi Tumbuh, Tangguh, Bersama”
sekaligus memperingati Hari Anak Nasional. (CollaborAction: Growing, Stronger, Together), reflecting
• Memperoleh Sertifikasi ISO/IEC 27001:2022 tentang on its corporate journey and reaffirming its commitment
Sistem Managemen Keamanan Informasi. to sustainable growth.
• Penandatanganan Perjanjian Fasilitas dengan offshore • Radana Finance participated in Mining Expo 2025 by
loan senilai US$20.000.000 dengan BDO Unibank Inc introducing innovative financing solutions to support the
(BDO) heavy equipment and mining sectors.
• Signing of Syndicated Credit Agreement Worth • Radana Finance received the “Most Progressive Financing
Rp750,000,000,000 with PT Bank Permata Tbk as the Partner” award from PT Indotruck Utama in recognition
agent for the collateral fund facility. of its performance excellence and strategic partnership.
• Awarded by Infobank for the second time with the
predicate “Very Good” and ranked 5th in the category
2024
of Financing Companies with Assets Category of Rp5
• Radana Finance menandatangani Perjanjian Kredit senilai
trillion and below Rp10 trillion for performance in 2022.
Rp50.000.000.000,- (lima puluh miliar Rupiah dengan
•
Bank Ina Perdana Tbk pada tanggal 26 Maret 2024.
• Celebrated the 18th anniversary of PT Radana Bhaskara
• Radana Finance menandatangani Perjanjian Kredit
Finance Tbk and also commemorated National Children’s
senilai Rp400.000.000.000,- (empat ratus miliar
Day.
Rupiah) dengan PT Super Bank Indonesia pada tanggal
• Obtained ISO/IEC 27001:2022 Certification on
17 Oktober 2024.
Information Security Management Systems.
• Radana Finance has signed a Working Capital Credit
• Signing of Facility Agreement with offshore loan worth
Agreement worth Rp200,000,000,000,- (two hundred
US$20,000,000 with BDO Unibank Inc (BDO).
billion Rupiah) with PT Bank Mandiri (Persero) Tbk (“Bank
Mandiri”) on January 26, 2024.
2024 • MINING EXPO 2024: Radana Finance participated in
• Radana Finance telah menandatangani Perjanjian Kredit the Mining Expo 2024 held at JIExpo, Kemayoran on
Modal Kerja senilai Rp.200.000.000.000,- (dua ratus September 11-14, 2024. Radana Finance sponsored 4
miliar Rupiah), dengan PT Bank Mandiri (Persero) Tbk (four) dealers and received 58 financing applications.
(“Bank Mandiri”) pada tanggal 26 Januari 2024. • Radana Finance received the Volvo CE Progressive
• MINING EXPO 2024: Radana Finance turut berpartisipasi Financing Partners 2024 award from Indotruck on
dalam Mining Expo 2024 yang diselenggarakan di JIExpo, September 12, 2024.
Kemayoran pada tanggal 11 – 14 September 2024. Radana • Radana Finance signed a Credit Agreement worth
Finance mensponsori 4 (empat) dealer, dan menerima Rp50,000,000,000,- (fifty billion Rupiah) with Bank Ina
58 aplikasi pembiayaan. Perdana Tbk on March 26, 2024.
• Radana Finance mendapatkan penghargaan Volvo CE • Radana Finance signed a Credit Agreement worth
Progressive Financing Partners 2024 dari Indotruck pada Rp400,000,000,000,- (four hundred billion Rupiah) with
12 September 2024. PT Super Bank Indonesia on October 17, 2024.
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Visi, Misi, dan Nilai-Nilai Perusahaan
Company Vision, Mission, and Values
Penetapan Visi Dan Misi Determination of Vision and
Mission
Visi dan Misi Perseroan senantiasa The Company’s Vision and Mission are
ditinjau oleh Dewan Komisaris dan Direksi. constantly reviewed by the Board of
Berdasarkan hasil peninjauan tersebut, Visi Commissioners and Board of Directors.
dan Misi Perseroan masih relevan dengan Based on the review results, the Company’s
kondisi saat ini. Vision and Mission remain relevant to
current conditions.
Visi • Vision
Mitra Andal Pembiayaan Produktif untuk Mendukung
Pertumbuhan dan Memberikan Nilai Tambah
Berkelanjutan bagi Pemangku Kepentingan
A Reliable Partner in Productive Financing to Support Growth
and Deliver Sustainable Added Value for Stakeholders
Misi • Mission
1• Memastikan pertumbuhan bisnis yang berkelanjutan dan menguntungkan dengan
mengutamakan kepentingan seluruh pemangku kepentingan. | Ensure sustainable
and profitable business growth that optimizes shareholder value through
technology.
2• Fokus pada pengembangan kualitas Sumber Daya Manusia yang kompeten dan
andal di era global yang sangat kompetitif. | Focus on developing competent and
reliable Human Resources in a highly competitive global era.
3• Menyediakan solusi-solusi bernilai tambah yang akan mengoptimalkan kepuasan
pelanggan. | Provide value-added solutions that will optimize customer satisfaction.
4• Melayani dan berkontribusi pada pembangunan masyarakat yang berkelanjutan. |
Serve and contribute to sustainable community development.
5• Berkomitmen untuk membangun organisasi dengan Tata Kelola Perusahaan yang
Baik. | Committed to building an organization with Good Corporate Governance.
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Nilai Inti Perseroan
Company Core Values
Nilai Inti Perseroan Di Kenal Juga Dengan Sebutan ICEPAT
The Company’s Core Values are Also Known as ICEPAT
Integritas Pengembangan
Integrity Berkelanjutan
Kami senantiasa menerapkan standar Continuous Development
etika & moral tinggi dengan selalu Kami terus berkomitmen tinggi untuk
mengedepankan azas kejujuran dan senantiasa mengembangkan Perusahaan
I C
keadilan dalam setiap kegiatan yang Kami berikut sumber daya manusianya. |
dilakukan. | We always apply good ethics We always maintain high commitment in
and morality by putting forward sense of developing the company alongside with
honesty and justice in every activity we the human resources.
do.
Keunggulan Proaktif
Excellence Proactive
Kami terus berupaya meningkatkan Kami akan selalu mencari dan
standar kerja. | We always improve the mengadopsi teknik maupun cara-cara
working standard. baru untuk meningkatkan mutu bisnis
Kami. | We always find and adopt the
E P
latest technique in order to improve the
quality of business.
Akuntabilitas Kerjasama
Accountability Teamwork
Kami bertanggung jawab kepada seluruh Kami mendorong dan mendukung
pemangku kepentingan Perusahaan keanekaragaman tenaga kerja
atas segala keputusan dan tindakan berdasarkan azas saling percaya dan
yang Kami ambil. | We responsible to all menghormati serta bersama-sama
mencapai semua sasaran yang telah
A T
stakeholders for every decision we take
and activity we do. ditetapkan dengan berkomunikasi secara
baik. | We push forward and support the
diversity in human resources with trust
and respect in order to achieve the
defined target with good communication.
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Penjelasan Logo
Logo Explanation
Perseroan mendeskripsikan logo, yaitu: Tiga warna The Company describes the logo, namely: The three
utama yang digunakan dalam komposisi logo yaitu biru main colors used in the logo composition are dark blue,
tua yang menggambarkan kepercayaan dan kematangan which depicts trust and maturity of experience as a
pengalaman sebagai institusi pendanaan, sedangkan funding institution, while the tosca green and leaf green
warna hijau tosca dan hijau daun menggambarkan colors depict the spirit of growth and development
semangat pertumbuhan dan perkembangan di dalam within the company. The forward-leaning Radana writing
perusahaan. Bentuk tulisan Radana yang condong ke form depicts energy and confidence to always move
depan menggambarkan energi dan kepercayaan diri forward and be ready to address challenges.
untuk selalu maju dan siap menjawab tantangan.
Diatur dalam letak yang menggambarkan peningkatan, Arranged in a layout that depicts the improvement, spirit,
semangat dan dinamika perusahaan, keseluruhan and dynamics of the company, the overall composition
komposisi logo Perseroan harus selalu digunakan secara of the Company’s logo must always be used consistently
konsisten untuk meraih penggambaran identitas terbaik. to achieve the best depiction of identity.
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Nilai Keberlanjutan
Sustainability Values
Sebagai perusahaan yang berkomitmen menghadirkan As a company committed to delivering long-term value
nilai jangka panjang bagi seluruh pemangku kepentingan, to all stakeholders, we make Sustainability Values the
kami menempatkan Nilai Keberlanjutan sebagai strategic foundation of every aspect of our operations
fondasi strategis dalam setiap aspek operasional dan and decision-making. These values serve as a guide
pengambilan keputusan. Nilai ini menjadi pedoman to healthy, responsible, and highly competitive growth
untuk bertumbuh secara sehat, bertanggung jawab, dan amids increasingly complex business dynamics.
berdaya saing tinggi di tengah dinamika bisnis yang kian
kompleks.
Nilai Keberlanjutan tercermin melalui upaya konsisten Sustainability values are reflected in consistent efforts
untuk menyeimbangkan kinerja ekonomi, tanggung to balance economic performance, social responsibility,
jawab sosial, serta pengelolaan lingkungan yang bijak. and prudent environmental management. The Company
Perseroan meyakini bahwa keberhasilan perusahaan believes that success is measured not only by financial
tidak hanya diukur dari pertumbuhan finansial, tetapi juga growth but also by its ability to maintain trust, make
dari kemampuan menjaga kepercayaan, memberikan a positive impact on the community, and mitigate
dampak positif bagi masyarakat, serta mengurangi risiko environmental risks.
terhadap lingkungan.
Kegiatan, Bidang Usaha dan Produk Perseroan [POJK C.4]
Activities, Line of Business, and Products of The Company
Kegiatan Usaha dan Produk Perseroan Business Activities and Products of the
Company
Sesuai dengan Anggaran Dasar Perseroan yang telah In accordance with the Company’s Articles
mengalami beberapa kali perubahan, terakhir sesuai of Association, which have undergone several
dengan Akta No. 33 tanggal 14 Desember 2021 yang amendments, most recently in accordance with Deed
dibuat oleh Mala Mukti S.H., L.L.M., Notaris di Jakarta, No. 33 dated December 14, 2021, made by Mala Mukti
antara lain Perubahan Anggaran Dasar dan telah diterima S.H., L.L.M., Notary in Jakarta, including Amendments to
dan dicatat oleh Menteri Hukum dan Hak Asasi Manusia the Articles of Association, and have been received and
dalam surat No.AHU-AH. 01.03-0487819 tanggal 20 recorded by the Minister of Law and Human Rights in
Desember 2021. Ruang lingkup kegiatan usaha Perseroan letter No. AHU-AH. 01.03-0487819 dated December 20,
adalah menjalankan usaha dalam bidang lembaga 2021. The scope of the Company’s business activities
pembiayaan, yang meliputi Pembiayaan Investasi, is to run a business in the field of financing institutions,
Pembiayaan Modal Kerja dan Pembiayaan Multiguna, which includes Investment Financing, Working Capital
serta kegiatan usaha Pembiayaan lain berdasarkan Financing and Multipurpose Financing, as well as other
persetujuan dari Otoritas Jasa Keuangan (OJK), Sewa Financing business activities based on approval from the
Operasi (operating lease) dan/ atau kegiatan berbasis Financial Services Authority (OJK), Operating Lease and/
fee sepanjang tidak bertentangan dengan peraturan or fee-based activities as long as they do not conflict
perundang-undangan di sektor jasa keuangan dan with laws and regulations in the financial services sector
Pembiayaan Syariah. and Sharia Financing.
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Adapun Kegiatan Usaha Syariah yang meliputi: The Sharia Business Activities include: Sale and Purchase
Pembiayaan Jual Beli, pembiayaan Investasi serta Financing, Investment Financing, and Service Financing.
Pembiayaan Jasa. Transformasi dilakukan Perseroan The Company has carried out the transformation
dengan mengubah model bisnis sebelumnya yang by changing its previous business model, which was
didominasi produk pembiayaan konsumtif retail dominated by retail consumer financing products,
dan beralih ke sektor pembiayaan produktif dengan and shifting to the productive financing sector with
segmentasi korporasi khususnya UKM dan jaringan corporate segmentation, especially SMEs and group
bisnis grup. business networks.
Bidang Usaha yang Telah Dijalankan Line of Business Operating Until 2025
Hingga Tahun 2025
Hingga tahun 2025, Perseroan menjalankan kegiatan Until 2025, the Company carried out its main business
usaha utama yang sesuai dengan Anggaran Dasar activities in accordance with its latest Articles of
terakhirnya. Association.
Informasi Kegiatan Usaha dalam Business Activity Information in
Laporan Keuangan Financial Statement
Informasi tentang kegiatan usaha di atas juga telah Information on the above business activities is also
tercantum dalam Laporan Keuangan PT Radana outlined in the Financial Statement of PT Radana
Bhaskara Finance Tbk untuk tahun buku yang berakhir Bhaskara Finance Tbk for the fiscal year ending
31 Desember 2025. December 31, 2025.
Produk yang Dihasilkan
Products Produced
Pada awal pendiriannya, Perseroan beroperasi At its inception, the Company operated as a financing
sebagai perusahaan pembiayaan yang berfokus pada company focused on automotive financing, particularly
pembiayaan otomotif, khususnya sepeda motor, serta motorcycles, and multipurpose financing. As the market
pembiayaan multiguna. Seiring perkembangan pasar developed and the direction of its business strategy,
dan arah strategi bisnis, pada tahun 2020 Perseroan in 2020, the Company transformed by shifting its
melakukan transformasi dengan mengalihkan fokus business focus to productive financing for the corporate
usahanya ke pembiayaan produktif untuk segmen segment, including SMEs and business networks within
korporasi, termasuk pelaku UKM dan jaringan bisnis the group.
dalam grup.
Transformasi tersebut diperkuat pada tahun 2021, ketika This transformation was reinforced in 2021, as the
Perseroan menetapkan pembiayaan produktif sebagai Company established productive financing as a top
prioritas utama melalui penyediaan layanan Asset Based priority through the provision of Asset-Based Finance
Finance (ABF) dan anjak piutang (factoring). Untuk (ABF) and factoring services. To provide flexibility for
memberikan fleksibilitas bagi para debitur, Perseroan debtors, the Company offers both conventional and
menyediakan kedua jenis pembiayaan tersebut dalam sharia financing options, enabling it to meet broader
pilihan konvensional maupun syariah, sehingga dapat financing needs and align with customer preferences.
menjangkau kebutuhan pembiayaan yang lebih luas dan
sesuai dengan preferensi nasabah.
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Wilayah Operasional
Operational Area
Kantor Pusat
CIBIS Nine Building 11 th Floor Suite W-16,
Jl. TB Simatupang, No. 2 RT. 001/RW. 005,
Kel. Cilandak Timur, Kec. Pasar Minggu,
Jakarta 12560.
Head Office
CIBIS Nine Building 11 th Floor Suite W-16,
Jl. TB Simatupang, No. 2 RT. 001/RW. 005,
Kel. Cilandak Timur, Kec. Pasar Minggu,
Jakarta 12560.
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Struktur Organisasi
Organizational Structure
GENERAL MEETING OF SHAREHOLDERS
SHARIA
SUPERVISORY BOARD
BOARD OF DIRECTOR
PRESIDENT DIRECTOR
Lim Eng Khim
CREDIT MANAGEMENT &
OPERATION DIRECTOR
Adji Anggono
CHIEF OF FINANCE
CHIEF OF BUSINESS Elquino Simanjuntak
HEAD OF BUSINESS HEAD OF FINANCE & HEAD OF OPERATION &
DIVISION 1 ACCOUNTING DIVISION MANAGEMENT DEPARTEMENT
Dida Hidayat Robert Pius Pardede Arry Wibowo
HEAD OF BUSINESS HEAD OF LEGAL &
DIVISION 2 CORPORATE SECRETARY CREDIT APPROVER 1
Tatang Budhi Cahyono DIVISION Fandy Frandinata
Hanindya Aryoputro
HEAD OF BUSINESS
DIVISION 3 CREDIT APPROVER 2
Vacant Faldin Yunus
HEAD OF BUSINESS
DIVISION 4 CREDIT APPROVER 3
Andrew Octavianes H Nadya Setiawan
HEAD OF SHARIA HEAD OF EARLY WARNING
DIVISION DEPARTMENT
Bonny Wahyudi Vacant
HEAD OF BUSINESS
DEVELOPMENT DEPARTMENT
Ganik Pratiwi R.
Komite Produk dan
Pengembangan Kegiatan
Usaha Syariah
Sharia Business Product and
Development Committee
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Seiring dengan perkembangan kegiatan usaha, Perseroan As business activities have developed, the Company
telah membentuk struktur organisasi yang memastikan has established an organizational structure that ensures
pembagian fungsi dan tanggung jawab yang jelas pada a clear division of functions and responsibilities for each
setiap organ sesuai dengan tujuan perusahaan. Struktur organ, in accordance with the Company’s objectives.
Organisasi Perseroan per 31 Desember 2025 disajikan The Company’s organizational structure as of December
pada bagan berikut: 31, 2025, is presented below:
REMUNERATION &
BOARD OF COMMISSIONERS NOMINATION COMMITTEE
RISK OVERSIGHT
COMMITTEE
AUDIT COMMITTEE
KOMITE PEMBIAYAAN
FINANCING COMMITTEE
COLLECTION & LITIGATION HUMAN CAPITAL
DIRECTOR DIRECTOR KOMITE ANTI FRAUD
Setiawan Nurtjahja Josephine Regina D. S. ANTI FRAUD COMMITTEE
KOMITE MANAJEMEN RISIKO
RISK MANAGEMENT
COMMITTEE
BUSINESS CONTINUITY
MANGEMENT COMMITEE
HEAD OF ENTERPRISE
HEAD OF COLLECTION & HEAD OF REWARD & RISK MANAGEMENT,
ASSET MANAGEMENT DIVISION PEOPLE DEVELOPMENT COMPLIANCE & AML-CFT
Vacant DEPARTMENT DIVISION
Srie Haryani Rahayu Muhammad Ichsan Prasetyo SECRETARY OF BOD
HEAD OF LITIGATION & HEAD OF PEOPLE HEAD OF INTERNAL AUDIT
RECOVERY DIVISION MANAGEMENT & GA DEPARTMENT
Vacant DEPARTMENT Mochamad Faisal
Riesta Angelica
Unit Pelayanan
HEAD &
OF BUSINESS
Penyelesaian Pengaduan
DIVISION 4 HEAD OF IT INFRASTRUCTURE
AndrewKonsumen
Octavianes H & OPERATIONS DEPARTMENT
Consumer Complaints Yusuf Nugroho A.P
Service and Resolution Unit
HEAD OF IT APPLICATION
& OPERATIONS DEPARTMENT
Christian Sutrisno
Information Technology
Steering Committee
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Keanggotaan dalam Asosiasi [POJK C.5]
Membership in the Association
Asosiasi Emiten Indonesia (AEI) Asosiasi Perusahaan Pembiayaan
Indonesian Issuers Association Indonesia (APPI)
Indonesia Finance Services Association
Status Status
Status Status
Anggota Aktif | Active Member Anggota Aktif | Active Member
Skala Skala
Scale Scale
Nasional | National Nasional | National
Lembaga Alternatif Penyeleseian Sengketa Lembaga Pencatatan Aset PT Rapi Utama
Sektor Jasa Keuangan (LAPS SJK) Indonesia (Rapindo)
Alternative Dispute Resolution Institution Asset Registration Institution of
for the Financial Services Sector PT Rapi Utama Indonesia (Rapindo)
Status Status
Status Status
Anggota Aktif | Active Member Anggota Aktif | Active Member
Skala Skala
Scale Scale
Nasional | National Nasional | National
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Perubahan Organisasi yang Bersifat Signifikan [POJK C.6]
Significant Organizational Changes
Sepanjang tahun buku 2025, Perseroan melakukan Throughout the 2025 fiscal year, the Company
sejumlah penyesuaian dan penyempurnaan struktur made several adjustments and improvements to its
organisasi dibandingkan dengan tahun 2024. Perubahan organizational structure compared to 2024. These
ini dilakukan sebagai bagian dari upaya penguatan tata changes were made as part of efforts to strengthen
kelola perusahaan, efektivitas pengelolaan risiko, serta corporate governance, enhance the effectiveness of risk
peningkatan fokus pada keberlanjutan dan kualitas management, and increase focus on sustainability and
operasional usaha. the quality of business operations.
Pada tahun 2025, Perseroan melakukan penataan In 2025, the Company restructured its Board of Directors,
struktur Direksi dengan penegasan pembagian fungsi emphasizing a clearer division of functions between:
yang lebih jelas antara:
• Fungsi bisnis dan keuangan, • Business and financial functions,
• Fungsi operasional dan manajemen risiko kredit, • Operational and credit risk management functions,
serta and
• Fungsi pengelolaan sumber daya manusia. • Human resource management functions.
Struktur Direksi tahun 2025 menekankan pemisahan The Board of Directors structure in 2025 emphasized
peran strategis dan operasional guna meningkatkan the separation of strategic and operational roles to
akuntabilitas, efektivitas pengambilan keputusan, serta improve accountability, decision-making effectiveness,
pengendalian risiko pembiayaan. and risk control in financing.
Perubahan Komposisi Direksi dan Dewan
Komisaris Tahun 2025
Changes in the Composition of The Board of Directors and Board of
Commissioners in 2025
Perubahan Komposisi Dewan Changes in the Composition of the
Komisaris Tahun 2025 Board of Commissioners in 2025
Hingga akhir tahun 2025, terdapat perubahan pada As of the end of 2025, there were changes in the
komposisi Dewan Komisaris, sesuai dengan hasil Rapat composition of the Board of Commissioners, in
Umum Pemegang Saham Tahunan (RUPST) tanggal 23 accordance with the results of the Annual General
Juni 2025, yaitu pengangkatan Bapak Syahnan Poerba Meeting of Shareholders (AGMS) on June 23, 2025,
sebagai Komisaris Perseroan. namely the appointment of Mr. Syahnan Poerba as
Commissioner of the Company.
Dengan demikian, jumlah susunan dan komposisi Dewan Thus, the total composition of the Company’s Board of
Komisaris Perseroan per 31 Desember 2025 berjumlah Commissioners as of December 31, 2025, was 4 (four)
4 (empat) orang, yang terdiri dari 1 (satu) Komisaris members, consisting of 1 (one) President Commissioner
Utama yang merangkap Komisaris Independen, 2 (dua) who also serves as an Independent Commissioner,
Komisaris, dan 1 (satu) Komisaris Independen. 2 (two) Commissioners, and 1 (one) Independent
Commissioner.
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Susunan Keanggotaan Dewan Komisaris per 31 Desember 2025
Composition of the Board of Commissioners as of December 31, 2025
Nama Jabatan Dasar Pengangkatan Masa dan Periode Jabatan
Name Position Basis of Appointment Term and Tenure
Ir Gottfried Komisaris Utama Akta Pernyataan Keputusan Rapat Umum Pemegang 26 Juni 2024 sampai dengan
Tampubolon merangkap Komisaris Saham Tahunan Perseroan Nomor 86 tertanggal penutupan RUPST 2027.
Independen | 26 Juni 2024 dan belum dinyatakan lulus penilaian | June 26, 2024, until the
President kemampuan dan kepatuhan (fit and proper test) closing of the 2027 AGMS.
Commissioner dari Otoritas Jasa Keuangan berdasarkan keputusan
concurrently Nomor KEP-33/PL.02/2025 tanggal 10 Maret 2025. |
Independent Deed of Statement of Resolutions of the Company’s
Commissioner Annual General Meeting of Shareholders Number 86
dated June 26, 2024, and has not been declared to
have passed the fit and proper test of the Financial
Services Authority based on Decree Number KEP-33/
PL.02/2025 dated March 10, 2025.
Chan Kiat Komisaris | Akta Pernyataan Keputusan Rapat Umum Pemegang 26 Juni 2024 sampai dengan
Commissioner Saham Tahunan Perseroan Nomor 86 tertanggal penutupan RUPST 2027.
26 Juni 2024 dan telah dinyatakan lulus penilaian | June 26, 2024, until the
kemampuan dan kepatuhan (fit and proper test) closing of the 2027 AGMS.
dari Otoritas Jasa Keuangan berdasarkan keputusan
Nomor KEP-173/PL.02/2023 tanggal 20 November
2023. | Deed of Statement of Resolutions of the
Company’s Annual General Meeting of Shareholders
Number 86 dated June 26, 2024, and has been
declared to have passed the fit and proper test of the
Financial Services Authority based on Decree Number
KEP-173/PL.02/2023 dated November 20, 2023.
Syahnan Komisaris | Akta Pernyataan Keputusan RUPST Perseroan Nomor 23 Juni 2025 sampai dengan
Poerba Commissioner 66 tertanggal 23 Juni 2025 dan telah dinyatakan penutupan RUPST 2027.
lulus penilaian kemampuan dan kepatuhan (fit and | June 23, 2026, until the
proper test) dari Otoritas Jasa Keuangan berdasarkan closing of the 2027 AGMS.
keputusan Nomor KEP-357/PL.02/2025 tanggal 5
Desember 2025. | Deed of Statement of Resolutions
of the Company’s AGMS No. 66 dated June 23,
2025, and has been declared to have passed the fit
and proper test of the Financial Services Authority
based on Decree Number KEP-357/PL.02/2025 dated
December 5, 2025.
Rahardja Komisaris Akta Pernyataan Keputusan Rapat Umum Pemegang 26 Juni 2024 sampai dengan
Alimhamzah Independen | Saham Tahunan Perseroan Nomor 86 tertanggal penutupan RUPST 2027.
Independent 26 Juni 2024 dan telah dinyatakan lulus penilaian | June 26, 2024, until the
Commissioner kemampuan dan kepatuhan (fit and proper test) closing of the 2027 AGMS.
dari Otoritas Jasa Keuangan berdasarkan keputusan
Nomor KEP-122/NB.11/2022 tanggal 10 Maret 2022. |
Deed of Statement of Resolutions of the Company’s
Annual General Meeting of Shareholders Number
86 dated June 26, 2024, and has been declared to
have passed the fit and proper test of the Financial
Services Authority based on Decree Number KEP-122/
NB.11/2022 dated March 10, 2022.
Perubahan Komposisi Direksi Tahun Changes in the Composition of the
2025 Board of Directors in 2025
Hingga akhir tahun 2025, terdapat perubahan pada As of the end of 2025, there were changes in the
komposisi Direksi, sesuai dengan hasil Rapat Umum composition of the Board of Directors, in accordance
Pemegang Saham Tahunan (RUPST) tanggal 23 Juni with the results of the Annual General Meeting of
2025, yaitu pengangkatan Bapak Lim Eng Khim sebagai Shareholders (AGMS) on June 23, 2025, namely the
Direktur Utama, dan Bapak Adji Anggono sebagai appointment of Mr. Lim Eng Khim as President Director,
Direktur Perseroan. and Mr. Adji Anggono as Director of the Company.
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Dengan demikian, jumlah susunan dan komposisi Direksi Thus, the total composition of the Company’s Board
Perusahaan per 31 Desember 2025 sebanyak 4 (empat) of Directors as of December 31, 2025, was 4 (four)
orang, dengan komposisi 1 (satu) orang Direktur Utama, members, consisting of 1 (one) President Director and
dan 3 (tiga) orang Direktur. Berikut kronologis perubahan 3 (three) Directors. The following is a chronology of
komposisi anggota Direksi Perseroan di sepanjang tahun changes in the composition of the Company’s Board of
2025: Directors members throughout 2025:
Kronologis Perubahan Komposisi Anggota Direksi per 31 Desember 2025
Chronology of Changes in the Composition of Board of Directors Members as of December 31, 2025
Nama Jabatan Dasar Pengangkatan Masa dan Periode Jabatan
Name Position Basis of Appointment Term and Tenure
Lim Eng Khim Direktur Utama | Akta Pernyataan Keputusan RUPST Perseroan 23 Juni 2025 sampai dengan
President Director Nomor 66 tertanggal 23 Juni 2025 dan telah penutupan RUPST 2027.
dinyatakan lulus penilaian kemampuan dan | June 23, 2025, until the
kepatuhan (fit and proper test) dari Otoritas Jasa closing of the 2027 AGMS.
Keuangan berdasarkan keputusan Nomor KEP-
296/PL.02/2025 tanggal 14 Oktober 2025. | Deed
of Statement of Resolutions of the Company’s
Annual General Meeting of Shareholders Number
66 dated June 23, 2025, and has been declared to
have passed the fit and proper test of the Financial
Services Authority based on Decree Number KEP-
296/PL.02/2025 dated October 14, 2025.
Josephine Direktur | Director Akta Pernyataan Keputusan Rapat Umum Pemegang 26 Juni 2024 sampai dengan
Regina Saham Tahunan Nomor 86 tertanggal 26 Juni 2024 penutupan RUPST 2027.
Dameria dan telah dinyatakan lulus penilaian kemampuan | June 26, 2024, until the
Sambajon dan kepatuhan (fit and proper test) dari Otoritas closing of the 2027 AGMS.
Jasa Keuangan berdasarkan keputusan Nomor KEP-
298/NB.11/2020 tanggal 13 Oktober 2020. | Deed
of Statement of Resolutions of the Annual General
Meeting of Shareholders Number 86 dated June 26,
2024, and has been declared to have passed the fit
and proper test of the Financial Services Authority
based on Decree Number KEP-298/NB.11/2020
dated October 13, 2020.
Setiawan Direktur | Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang 26 Juni 2024 sampai dengan
Nurtjahja Saham Tahunan Perseroan Nomor 86 tertanggal 26 penutupan RUPST 2027.
Juni 2024 dan belum dinyatakan lulus penilaian | June 26, 2024, until the
kemampuan dan kepatuhan (fit and proper test) closing of the 2027 AGMS.
dari Otoritas Jasa Keuangan. | Deed of Statement
of Resolutions of the Company’s Annual General
Meeting of Shareholders Number 86 dated June 26,
2024, and has not been declared to have passed
the fit and proper test of the Financial Services
Authority.
Adji Anggono Direktur | Direktur Akta Pernyataan Keputusan RUPST Perseroan 23 Juni 2025 sampai dengan
Nomor 66 tertanggal 23 Juni 2025 dan telah penutupan RUPST 2027.
dinyatakan lulus penilaian kemampuan dan | June 23, 2025, until the
kepatuhan (fit and proper test) dari Otoritas Jasa closing of the 2027 AGMS.
Keuangan berdasarkan keputusan Nomor KEP-
350/PL.02/2025 tanggal 1 Desember 2025. | Deed
of Statement of Resolutions of the Company’s
Annual General Meeting of Shareholders Number
66 dated June 23, 2025, and has been declared to
have passed the fit and proper test of the Financial
Services Authority based on Decree Number KEP-
350/PL.02/2025 dated December 1, 2025.
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Profil Dewan Komisaris
Board of Commissioners Profile
Ir Gottfried
Tampubolon
Warganegara | Indonesia | Indonesian
Nationality
Komisaris Utama merangkap
Komisaris Independen
President Commissioner
Domisili | Domicile Jakarta
concurrently serving as
Independent Commissioner
Kelahiran | Place Medan, 20 April 1959 |
and Date of Birth April 20, 1959
Usia | Age 67 tahun | years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027 | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Nomor 86 tertanggal
Appointment History 26 Juni 2024 dan telah dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test)
dari Otoritas Jasa Keuangan berdasarkan keputusan Nomor KEP-33/PL.02/2025 tanggal 10 Maret
2025. | Deed of Statement of Resolutions of the Company’s Annual General Meeting of Shareholders
Number 86 dated June 26, 2024, and has been declared to have passed the fit and proper test of the
Financial Services Authority based on Decree Number KEP-33/PL.02/2025 dated March 10, 2025.
Pendidikan • Insinyur Teknik, Teknik Mesin di Institut Teknologi Bandung (1984); | Engineering Engineer,
Education Mechanical Engineering at Bandung Institute of Technology (1984);
• Insinyur Teknik Sipil di Universitas Katolik Parahyangan (1986); | Civil Engineering Engineer at
Parahyangan Catholic University (1986);
• Magister Sains Ekonomi (MSE) di Universitas Indonesia (2007) | Master of Science in Economics
(MSE) at University of Indonesia (2007).
Riwayat Karier • Citigroup NA, Jakarta, Indonesia
Career History Jabatan | Position:
- VP Country Treasury (1986 – 2005)
- Money Market Head (1997 – 2000)
- Deputy Money Market Head (1995 – 1997)
- Money Market Trader (1990 – 1995)
- Inter Bank FX Trader (1998 – 1990)
- Corporate FX Dealer (1987 – 1988)
- Management Trainee (April 1986 – 1987)
• PT Bank Cimb Niaga
- Treasury and Financial Institution Director (Oktober 2005 – Februari 2009 | October 2005 –
February 2009)
• PT Bintang Rajawali Perkasa
- Komisaris (September 2011 – Sekarang) | Commissioner (September 2011 – Present)
• PT Harmoni Cipta Abadi
- Komisaris (Juli 2022 – Sekarang) | Commissioner (July 2022 – Present)
Rangkap Jabatan • Komisaris di PT Bintang Rajawali Perkasa (2011 – sekarang); | Commissioner at PT Bintang Rajawali
Concurrent Position Perkasa (2011 – present);
• Komisaris di PT Harmoni Cipta Abadi (2022 – sekarang). | Commissioner at PT Harmoni Cipta
Abadi (2022 – present).
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/ pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Chan Kiat
Komisaris Warganegara | Singapura |
Commissioner Nationality Singaporean
Domisili | Domicile Singapura | Singapore
Kelahiran | Place Singapura, 23 Oktober
and Date of Birth 1971 | Singapore,
October 23, 1971
Usia | Age 54 Tahun | Years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027 | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan RUPSLB Perseroan Nomor 86 tertanggal 26 Juni 2024 dan telah
Appointment History dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test) dari Otoritas Jasa
Keuangan berdasarkan keputusan Nomor KEP-173/PL.02/2023 tanggal 20 November 2023. | Deed
of Statement of Resolutions of the Company’s EGMS Number 86 dated June 26, 2024, and has been
declared to have passed the fit and proper test of the Financial Services Authority based on Decree
Number KEP-173/PL.02/2023 dated November 20, 2023.
Pendidikan • Bachelor of Engineering dari National University of Singapore di bidang Teknik Mesin (1996); |
Education Bachelor of Engineering from the National University of Singapore in Mechanical Engineering
(1996);
• Certified Diploma in Accounting & Finance di The Association of Chartered Certified Accountants
(1998); | Certified Diploma in Accounting & Finance at The Association of Chartered Certified
Accountants (1998);
• Master of Business and Administration di INSEAD (2000). | Master of Business and Administration
at INSEAD (2000).
Riwayat Karier • McKinsey & Company Pte Ltd. Singapore, Senior Expert, Corporate Finance Practice (Maret 2001
Career History – Desember 2011 | March 2001 – December 2011);
• Singapore Post Limited (“SingPost”), Singapore, Executive Vice President, Investments (Januari
2012 – Juni 2016 | January 2012 – June 2016);
• Archipelago Capital Partners, Singapore, Partner/ Managing Director (Juli 2016 – sekarang | July
2016 – present).
Rangkap Jabatan Partner/Managing Director di Archipelago Capital Partners, Singapura (2016 – sekarang) | Partner/
Concurrent Position Managing Director at Archipelago Capital Partners, Singapore (2016 – present).
Hubungan Afiliasi Beliau memiliki hubungan afiliasi keuangan dengan pemegang saham utama (Rubicon Investment
Affiliation Holding Pte. Ltd). Namun, tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris
maupun Direksi lainnya. | He has a financial affiliation with the major shareholder (Rubicon Investment
Holding Pte. Ltd.). However, he is not affiliated with fellow members of the Board of Commissioners or
other members of the Board of Directors.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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Syahnan Poerba
Komisaris Warganegara | Indonesia | Indonesian
Commissioner Nationality
Domisili | Domicile Jakarta
Kelahiran | Place Medan, 2 September
and Date of Birth 1960 | Medan,
September 2, 1960
Usia | Age 65 tahun | years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027. | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan RUPST Perseroan Nomor 66 tertanggal 23 Juni 2025 dan telah dinyatakan
Appointment History lulus penilaian kemampuan dan kepatuhan (fit and proper test) dari Otoritas Jasa Keuangan
berdasarkan keputusan Nomor KEP-357/PL.02/2025 tanggal 5 Desember 2025. | Deed of Statement
of Resolutions of the Company’s AGMS Number 66 dated June 23, 2025, and has been declared to
have passed the fit and proper test of the Financial Services Authority based on Decree Number
KEP-357/PL.02/2025 dated December 5, 2025.
Pendidikan • Sarjana Ekonomi, dari Universitas Indonesia (1986); | Bachelor of Economics, from the University of
Education Indonesia (1986);
• Master of Economics in Accounting and Finance, dari Macquarie University, Australia (1992). |
Master of Economics in Accounting and Finance, from Macquarie University, Australia (1992).
Riwayat Karier • Arthur Young International dan Santoso Harsokusumo, sebagai Auditor (Juni 1987 – Oktober 1987);
Career History | Arthur Young International & Santoso Harsokusumo, as an Auditor (June 1987 – October 1987);
• PT Surya Pelita Pratama member of PT Bunga Tjipta Group, sebagai Managing Director (1992-199);
| PT Surya Pelita Pratama, a member of PT Bunga Tjipta Group, as Managing Director (1992-1999);
• PT Auransi Jiwa Bumi Putera, John Hancock Indonesia, sebagai Direktur (2000-2004); | PT Auransi
Jiwa Bumi Putera, John Hancock Indonesia, as Director (2000-2004);
• PT AXA Mandiri Financial Services, sebagai Head of Sales Support (2004-2007); | PT AXA Mandiri
Financial Services, as Head of Sales Support (2004-2007);
• PT Dun & Bradstreet Indonesia, sebagai Country Manager (2007– 2009); | PT Dun & Bradstreet
Indonesia, as Country Manager (2007–2009);
• PT ABM Investama Tbk, sebagai Corporate Support Service Director (2009 – 2019)l; | PT ABM
Investama Tbk, as Corporate Support Service Director (2009–2019);
• PT UI Corpora, sebagai Direktur (2020 – 2024); | PT UI Corpora, as Director (2020–2024);
• PT Mitra Cakrawala International, sebagai Chief of Human Officer (Juli 2024 – November 2024). |
PT Mitra Cakrawala International, as Chief of Human Officer (July 2024–November 2024).
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain | He has no concurrent positions in other
Concurrent Position companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/ pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 77
Rahardja
Alimhamzah
Warganegara | Indonesia | Indonesian
Nationality
Komisaris
Commissioner Domisili | Domicile Jakarta
Kelahiran | Place Jember, 1 Februari
and Date of Birth 1966 | February 1, 1966
Usia | Age 60 Tahun | Years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027. | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Nomor 86 tertanggal
Appointment History 26 Juni 2024 dan telah dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test)
dari Otoritas Jasa Keuangan berdasarkan keputusan Nomor KEP-122/ NB.11/2022 tanggal 10 Maret
2022. | Deed of Statement of Resolutions of the Company’s Annual General Meeting of Shareholders
Number 86 dated June 26, 2024 and has been declared to have passed the fit and proper test of
the Financial Services Authority based on Decree Number KEP-122/NB.11/2022 dated March 10, 2022.
Pendidikan • Sarjana Teknik Industri, University of New South Wales, Sydney, Australia (1989); | Bachelor of
Education Industrial Engineering, University of New South Wales, Sydney, Australia (1989);
• Keuangan dan Akuntansi Pasca Sarjana Universitas Indonesia (1994). | Postgraduate Finance and
Accounting, University of Indonesia (1994).
Riwayat Karier • Management Trainee (First Ranking graduate) di Bank Summa (1990 – 1991) | Management Trainee
Career History (First Ranking graduate) at Bank Summa (1990 – 1991);
• Asst. Manager - Financial Institutions - Standard Chartered Bank, Jakarta (1991 – 1994);
• Manager Corporate Banking Unit, American Express Bank, Jakarta Branch (1994 – 1997);
• Vice President - Citibank N.A, Jakarta (1997 – 2003);
• Corporate Banking Unit (December 2000 - April 2003);
• Corporate Banking Director, Head of Corporate & Investment Banking - PT Bank Rabobank
International Indonesia, Jakarta (2003 – 2009);
• Corporate Banking - Managing Director, Global Banking - PT Bank Internasional Indonesia, Tbk
(2009 – 2014);
• Corporate Banking - Managing Director, Head of Institutional Banking Group - PT Bank DBS
Indonesia (2014);
• Senior Partner - Synergy Capital Asia (2015 – 2016);
• Director, Business Banking (Non-retail Business) - PT Bank CIMB Niaga Tbk (2016 – 2020);
• President Commissioner - PT CIMB Niaga Sekuritas (2018 – 2020).
Rangkap Jabatan Komisaris Independen di PT Sompo Insurance Indonesia (2020 – sekarang). | Independent
Concurrent Position Commissioner at PT Sompo Insurance Indonesia (2020 – present).
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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78 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Sigit Priambodo*)
Komisaris Warganegara | Indonesia | Indonesian
Commissioner Nationality
Domisili | Domicile Jakarta
Kelahiran | Place Jakarta, 23 Mei 1979 |
and Date of Birth May 23, 1979
Usia | Age 46 tahun | years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027. | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Nomor 86 tertanggal
Appointment History 26 Juni 2024 dan telah dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test)
dari Otoritas Jasa Keuangan berdasarkan keputusan Nomor KEP-753/ NB.11/2021 tanggal 5 November
2021. | Deed of Statement of Resolutions of the Company’s Annual General Meeting of Shareholders
Number 86 dated June 26, 2024 and has been declared to have passed the fit and proper test of the
Financial Services Authority based on Decree Number KEP-753/ NB.11/2021 dated November 5, 2021.
Pendidikan Sarjana Ekonomi, jurusan Ekonomi Manajemen di Universitas Pancasila, sebagai best graduate with
Education honour (2002). | Bachelor of Economics, majoring in Management Economics at Pancasila University,
as best graduate with honor (2002).
Riwayat Karier • Assistant to President Director PT Riau Andalan Pulp and Paper (2002 – 2004); | Assistant to
Career History President Director of PT Riau Andalan Pulp and Paper (2002 – 2004);
• Stakeholders Relations PT Riau Andalan Pulp and Paper ( 2005); | Stakeholders Relations of PT Riau
Andalan Pulp and Paper (2005);
• Corporate Finance PT Jaya Mandiri Sukses (Rajawali Plantations) (2005 – 2008); | Corporate
Finance of PT Jaya Mandiri Sukses (Rajawali Plantations) (2005 – 2008);
• Assistant to CEO PT Jaya Mandiri Sukses (2009- 2010); | Assistant to CEO of PT Jaya Mandiri
Sukses (2009- 2010);
• Corporate Office of Strategy Management PT Bakrie Sumatera Plantation Tbk (2011 – 2012); |
Corporate Office of Strategy Management of PT Bakrie Sumatera Plantation Tbk (2011 – 2012);
• Head Corporate Strategic Planning and Business Development PT Mahadana Dasha Utama (2012
– 2016); | Head of Corporate Strategic Planning and Business Development of PT Mahadana Dasha
Utama (2012 – 2016);
• GM Corporate Strategy di PT Mahadana Dasha Utama (2012 – 2023); | GM Corporate Strategy at
PT Mahadana Dasha Utama (2012 – 2023);
• LOKA Supermarket Business Leader & GM Corporate Strategy di PT Mahadana Dasha Utama (2019
– 2023). | LOKA Supermarket Business Leader & GM Corporate Strategy at PT Mahadana Dasha
Utama (2019 – 2023).
• Direktur di PT Triyasa Propertindo (2023 - 2025) | Director at PT Triyasa Propertindo (2023 - 2025).
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain | He has no concurrent positions in other
Concurrent Position companies.
Hubungan Afiliasi Beliau memiliki hubungan afiliasi dengan pemegang saham utama, PT Tiara Marga Trakindo. Namun,
Affiliation tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi lainnya.
| He has an affiliate relationship with the main shareholder, PT Tiara Marga Trakindo. However, he
does not have an affiliate relationship with fellow members of the Board of Commissioners or other
Directors.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
*) Bapak Sigit Priambodo telah mengundurkan diri pada 20 Mei 2025, dan telah mendapatkan persetujuan pada Rapat Umum Pemegang Saham
Tahunan pada tanggal 23 Juni 2025 yang telah di tuangkan dalam Akta Nomor 66 tanggal 23 Juni 2025. | Mr. Sigit Priambodo resigned from his
position on May 20, 2025, and received approval in the Annual General Meeting of Shareholders on June 23, 2025, set forth in the Deed Number
66 dated June 23, 2025.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 79
Profil Direksi
Board of Directors Profile
Lim Eng Khim
Direktur Utama
President Director Warganegara | Malaysia | Malaysian
Nationality
Domisili | Domicile Jakarta
Kelahiran | Place Kuala Lumpur, 25 Oktober
and Date of Birth 1974 | Kuala Lumpur,
October 25, 1974
Usia | Age 51 tahun | years old
Periode Jabatan 23 Juni 2025 sampai dengan penutupan RUPST 2027 | June 23, 2025 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan RUPST Perseroan Nomor 66 tertanggal 23 Juni 2025 dan telah dinyatakan
Appointment History lulus penilaian kemampuan dan kepatuhan (fit and proper test) dari Otoritas Jasa Keuangan
berdasarkan keputusan Nomor KEP-296/PL.02/2025 tanggal 14 Oktober 2025. | Deed of Statement
of Resolutions of the Company’s AGMS Number 66 dated June 23, 2025 and has been declared to
have passed the fit and proper test of the Financial Services Authority based on Decree Number
KEP-296/PL.02/2025 dated October 14, 2025.
Pendidikan • Bachelor of Business Property, dari University of South Australia (1996); | Bachelor of Business
Education Property, from the University of South Australia (1996);
• Bachelor of Business (Honors) Economic and Finance, dari University of South Australia (1998);
| Bachelor of Business (Honors) Economics and Finance, from the University of South Australia
(1998);
• International Securities, Investment & Banking (Master of Science) (2000)
Riwayat Karier • Mckinsey & Company, sebagai Consultant (2000 – 2005); | McKinsey & Company, as a Consultant
Career History (2000 – 2005);
• Khazanah Nasional Berhad, sebagai Director, Investment (2005 – 2008); | Khazanah Nasional
Berhad, as Director, Investment (2005 – 2008);
• PT Bank Lippo Tbk, sebagai Director of Strategy & Investments and Chief of Staff (2005 – 2008); |
PT Bank Lippo Tbk, as Director of Strategy & Investments and Chief of Staff (2005 – 2008);
• PT Bank Internasional Indonesia Tbk, sebagai Direktur (2009 – 2010); | PT Bank Internasional
Indonesia Tbk, as a Director (2009 – 2010);
• PT Berlina Tbk
- Komisaris (2017 – 2022); | Commissioner (2017 – 2022);
- President Director & Chief Executive Officer (2010 – 2016);
• Archipelago Capital Partners Pte Ltd, sebagai Managing Director and Partner (2017 – 2024); |
Archipelago Capital Partners Pte Ltd, as Managing Director and Partner (2017 – 2024);
• PT Timuraya Tunggal
- Komisaris (2024– Sekarang); | Commissioner (2024 – present);
- President Director (2018 – 2024);
• PT Radana Bhaskara Finance Tbk, sebagai Komisaris Utama (2020 – 2024). | PT Radana Bhaskara
Finance Tbk, as President Commissioner (2020 – 2024).
Rangkap Jabatan Komisaris di PT Timuraya Tunggal (2024 – sekarang). | Commissioner at PT Timuraya Tunggal (2024
Concurrent Position – present).
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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80 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Josephine
Regina Dameria
Sambajon Warganegara | Indonesia | Indonesian
Nationality
Direktur Domisili | Domicile Jakarta
Director
Kelahiran | Place Jakarta, 14 September
and Date of Birth 1971 | September 14,
1971
Usia | Age 54 tahun | years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027 | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan RUPSLB Perseroan Nomor 86 tertanggal 26 Juni 2024 dan telah
Appointment History dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test) dari Otoritas Jasa
Keuangan berdasarkan keputusan Nomor KEP-298/NB.11/2020 tanggal 13 Oktober 2020. | Deed of
Statement of Resolutions of the Company’s EGMS Number 86 dated June 26, 2024 and has been
declared to have passed the fit and proper test of the Financial Services Authority based on Decree
Number KEP-298/NB.11/2020 dated October 13, 2020.
Pendidikan Sarjana Ekonomi dari Universitas Gajah Mada Jurusan Akuntansi (1996). | Bachelor of Economics
Education from Gadjah Mada University, Department of Accounting (1996).
Riwayat Karier • Salary Admin in Human Resource Division & Account Payable in Finance Department PT
Career History Excelcomindo Pratama (1995 – 1996); | Salary Admin in Human Resource Division & Accounts
Payable in Finance Department at PT Excelcomindo Pratama (1995 – 1996);
• Accounting Staff- Accounting Division Bank BIRA- Head Office (1997 – 1998); | Accounting Staff -
Accounting Division at Bank BIRA - Head Office (1997 – 1998);
• Human Resources Manager ABN AMRO Bank (1998 – 2003); | Human Resources Manager at ABN
AMRO Bank (1998 – 2003);
• HR Business Partner for SME, Commercial Banking & Credit Risk PT Bank Danamon, Tbk (2003 –
2007); | HR Business Partner for SME, Commercial Banking & Credit Risk at PT Bank Danamon, Tbk
(2003 – 2007);
• HR Business Partner for Retail Banking PT Bank Permata Tbk (2007 – 2010); | HR Business Partner
for Retail Banking at PT Bank Permata Tbk (2007 – 2010);
• SVP Performance and Reward and HR Business Support PT Bank Ekonomi Raharja Tbk (2010 –
2016); | SVP Performance and Reward and HR Business Support at PT Bank Ekonomi Raharja Tbk
(2010 – 2016);
• Head of Human Resources Department PT Bank ICBC Indonesia (2017- 2020). | Head of Human
Resources Department at PT Bank ICBC Indonesia (2017-2020).
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain | She has no concurrent positions in other
Concurrent Position companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/pengendali. | She has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 81
Setiawan
Nurtjahja
Warganegara | Indonesia | Indonesian
Nationality
Direktur
Director Domisili | Domicile Jakarta
Kelahiran | Place Jakarta, 11 Juni 1976 |
and Date of Birth June 11, 1976
Usia | Age 49 tahun | years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027 | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Nomor 86 tertanggal
Appointment History 26 Juni 2024 dan belum dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test)
dari Otoritas Jasa Keuangan. | Deed of Statement of Resolutions of the Company’s Annual General
Meeting of Shareholders Number 86 dated June 26, 2024 and has not been declared to have passed
the fit and proper test of the Financial Services Authority.
Pendidikan • Sarjana Teknik Elektro di Universitas Trisakti (1998); | Bachelor of Electrical Engineering at Trisakti
Education University (1998);
• Magister Manajemen di Universitas Indonesia (2000) | Master of Management at University of
Indonesia (2000).
Riwayat Karier • Standard Chartered Bank, Indonesia, Business Development & Marketing Manager, Business
Career History Financial Services / SME Banking (September 2001 – November 2004)
• PT Bank Danamon Indonesia Tbk, Special Project Officer (Oktober 2004 – Maret 2006 | October
2004 – March 2006)
• PT Prudential Life Assurance,
- Agency Director (Mei 2006 – Sekarang | May 2006 – Present)
• PT Skyline Kirana Nusantara,
- Direktur ( Agustus 2014 – Juni 2024) | Director (August 2014 – June 2024)
- Komisaris (Juni 2024 – Sekarang) | Commissioner (June 2024 – Present)
• PT Future Products Group Indonesia, Direktur Utama (November 2019 – Juni 2024) | President
Director (November 2019 – June 2024)
• PT Serviam Kurnia Indonesia,
• Direktur Utama Maret 2022 – Juni 2024) | President Director (March 2022 – June 2024)
• Komisaris (Juni 2024 – Sekarang) | Commissioner (June 2024 – Present)
Rangkap Jabatan • Komisaris di PT Skyline Kirana Nusantara (10 Juni 2024 - Sekarang) | Commissioner at PT Skyline
Concurrent Position Kirana Nusantara (June 10, 2024 - Present)
• Komisaris di PT Serviam Karunia Indonesia (10 Juni 2024 - Sekarang) | Commissioner at PT Serviam
Karunia Indonesia (June 10, 2024 - Present)
• Komisaris di PT Future Products Group Indonesia (1 Juni 2024 - Sekarang) | Commissioner at
PT Future Products Group Indonesia (June 1, 2024 - Present)
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 82
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82 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Adji Anggono
Direktur Warganegara | Indonesia | Indonesian
Director Nationality
Domisili | Domicile Jakarta
Kelahiran | Place Yogyakarta, 12 Mei
and Date of Birth 1966 | May 12, 1966
Usia | Age 59 tahun | years old
Periode Jabatan 23 Juni 2025 sampai dengan penutupan RUPST 2027 | June 23, 2025 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan RUPST Perseroan Nomor 66 tertanggal 23 Juni 2025 dan telah dinyatakan
Appointment History lulus penilaian kemampuan dan kepatuhan (fit and proper test) dari Otoritas Jasa Keuangan
berdasarkan keputusan Nomor KEP-350/PL.02/2025 tanggal 1 Desember 2025. | Deed of Statement
of Resolutions of the Company’s AGMS Number 66 dated June 23, 2025 and has been declared to
have passed the fit and proper test of the Financial Services Authority based on Decree Number
KEP-350/PL.02/2025 dated December 1, 2025.
Pendidikan Master Manajemen Program Studi Magister Manajemen, di Universitas Gajah Mana (1998). | Masters
Education in Management at Gadjah Mada University.
Riwayat Karier • PT Bank UOB Indonesia, sebagai Regional Manager 3 (2009 – 2014); | PT Bank UOB Indonesia, as
Career History Regional Manager 3 (2009 – 2014);
• PT Bank Maybank Indonesia Tbk, sebagai Branch Management (2014 – 2016); | PT Bank Maybank
Indonesia Tbk, as Branch Management (2014 – 2016);
• PT Bank Danamon Indonesia Tbk, sebagai Network Development & Sales Strategy Head (2017 –
2020); | PT Bank Danamon Indonesia Tbk, as Network Development & Sales Strategy Head (2017
– 2020);
• PT Bank Sahabat Sampoerna, sebagai Chief of SME & High – End Business (2020 -2025). | PT Bank
Sahabat Sampoerna, as Chief of SME & High-End Business (2020-2025).
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain | He has no concurrent positions in other
Concurrent Position companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 83
Rizalsyah Riezky*)
Direktur Warganegara | Indonesia | Indonesian
Director Nationality
Domisili | Domicile Jakarta
Kelahiran | Place Jakarta, 7 Juli 1977 |
and Date of Birth July 7, 1977
Usia | Age 48 tahun | years old
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027 | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan Nomor 86 tertanggal 26 Juni
Appointment History 2024 dan telah dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test) dari
Otoritas Jasa Keuangan berdasarkan keputusan Nomor KEP-727/NB.11/2019 tanggal 26 November
2019. | Deed of Statement of Resolution of the Annual General Meeting of Shareholders Number 86
dated June 26, 2024 and has been declared to have passed the fit and proper test of the Financial
Services Authority based on decision Number KEP-727/NB.11/2019 dated November 26, 2019.
Pendidikan • Sarjana Ekonomi, Universitas Pancasila (2000); | Bachelor of Economics, Pancasila University
Education (2000);
• Gelar Master jurusan Finance, Prasetiya Mulya Business School (2005). | Master’s degree in
Finance, Prasetiya Mulya Business School (2005).
Riwayat Karier • Management Trainee PT Mustika Ratu Tbk (2000 – 2001); | Management Trainee at PT Mustika
Career History Ratu Tbk (2000 – 2001);
• Internal Auditor di Supervisor PT Mustika Ratu Tbk (2001 – 2003); | Internal Auditor at Supervisor
PT Mustika Ratu Tbk (2001 – 2003);
• Corporate Auditor di Assistant Manager PT Mustika Ratu Tbk (2003 – 2004); | Corporate Auditor
at Assistant Manager PT Mustika Ratu Tbk (2003 – 2004);
• Budget and Cost Manager PT Mustika Ratu Tbk (2004 – 2006); | Budget and Cost Manager at PT
Mustika Ratu Tbk (2004 – 2006);
• Corporate Finance Manager PT Pasifik Satelit Nusantara (2006 – 2008); | Corporate Finance
Manager at PT Pasifik Satelit Nusantara (2006 – 2008);\
• Corporate Finance & Accounting Division Head PT Trada Maritime Tbk (2009 – 2012); | Corporate
Finance & Head of Accounting Division at PT Trada Maritime Tbk (2009 – 2012);
• Head Of Corporate Finance & Strategic Planning PT Reswara Minergi Hartama (2012 – 2014); |
Head of Corporate Finance & Strategic Planning at PT Reswara Minergi Hartama (2012 – 2014);
• Chief Financial Officer PT Kertas Basuki Rachmat Indonesia Tbk (2014 – 2015); | Chief Financial
Officer at PT Kertas Basuki Rachmat Indonesia Tbk (2014 – 2015);
• Chief Financial Officer PT Reswara Minergi Hartama Coal Mining Company (2015 – 2016); | Chief
Financial Officer at PT Reswara Minergi Hartama Coal Mining Company (2015 – 2016);
• Chief Financial Officer PT Sanggar Sarana Baja (2016 – 2019). | Chief Financial Officer at PT Sanggar
Sarana Baja (2016 – 2019).
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain | He has no concurrent positions in other
Concurrent Position companies.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
*) Bapak Rizalsyah Riezky telah mengundurkan diri pada 27 Maret 2025, dan telah mendapatkan persetujuan pada Rapat Umum Pemegang Saham
Tahunan pada tanggal 23 Juni 2025 yang telah di tuangkan dalam Akta Nomor 66 tanggal 23 Juni 2025. | Mr. Rizalsyah Riezky resigned from his
position on March 27, 2025, and received approval in the Annual General Meeting of Shareholders on June 23, 2025, set forth in the Deed Number
66 dated June 23, 2025.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 84
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84 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Profil Dewan Pengawas Syariah
Sharia Supervisory Board Profile
Ikhwan Abidin
Basri
Warganegara | Indonesia | Indonesian
Dewan Pengawas Syariah Nationality
Sharia Supervisory Board
Domisili | Domicile Bogor
Kelahiran | Place Lamongan, 20 Juni 1965 |
and Date of Birth June 20, 1995
Usia | Age 60
Periode Jabatan 26 Juni 2024 sampai dengan penutupan RUPST 2027 | June 26, 2024 until the closing of the 2027
Tenure AGMS.
Riwayat Penunjukan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Nomor 86 tertanggal
Appointment History 26 Juni 2024 dan belum dinyatakan lulus penilaian kemampuan dan kepatuhan (fit and proper test)
dari Otoritas Jasa Keuangan. | Deed of Statement of Resolutions of the Company’s Annual General
Meeting of Shareholders Number 86 dated June 26, 2024 and has not been declared to have passed
the fit and proper test of the Financial Services Authority.
Pendidikan • Gelar International Institute of Islamic Economics, Islamabad Pakistan dari Jurusan B.Sc (Hons) in
Education Islamic Economics (1992); | Degree from International Institute of Islamic Economics, Islamabad
Pakistan from the Department of B.Sc (Hons) in Islamic Economics (1992);
• Gelar International Institute of Islamic Economics, Islamabad Pakistan dari Jurusan M.Sc in Islamic
Economics (1994). | Degree from the International Institute of Islamic Economics, Islamabad
Pakistan from Department of M.Sc in Islamic Economics (1994).
Riwayat Karier • Anggota Dewan Pengawas Syariah di Bank Syariah Bukopin; | Member of Sharia Supervisory Board
Career History at Bank Syariah Bukopin;
• Ketua Dewan Pengawas Syariah, Bahana Artha Ventura; | Chairman of Sharia Supervisory Board,
Bahana Artha Ventura;
• Ketua Dewan Pengawas Syariah, PT Asanusa BTPN Syariah; | Chairman of Sharia Supervisory Board,
PT Asanusa BTPN Syariah;
• Ketua Dewan Pengawas Syariah, PT Asanusa. | Chairman of Sharia Supervisory Board, PT Asanusa.
Rangkap Jabatan • Konsultan/Staf Ahli Direktorat Perbankan Syariah di Lembaga Pengembangan Perbankan Indonesia
Concurrent Position (2004 – Sekarang); | Consultant/Expert Staff of the Directorate of Islamic Banking at the Indonesian
Banking Development Institute (2004 – Present);
• Anggota Dewan Pengawas Syariah di Bank Syariah Bukopin; | Member of Sharia Supervisory Board
at Bank Syariah Bukopin;
• Ketua Dewan Pengawas Syariah, Bahana Artha Ventura; | Chairman of Sharia Supervisory Board,
Bahana Artha Ventura;
• Ketua Dewan Pengawas Syariah Bank BTPN Syariah. | Chairman of Sharia Supervisory Board at Bank
BTPN Syariah.
Hubungan Afiliasi Beliau tidak memiliki hubungan afiliasi dengan sesama anggota Dewan Komisaris maupun Direksi
Affiliation lainnya, serta tidak terafiliasi dengan Pemegang Saham utama/pengendali. | He has no affiliations
with fellow members of the Board of Commissioners or other members of the Board of Directors,
and is not affiliated with the major/controlling Shareholders.
Kepemilikan Saham Tidak memiliki saham di PT Radana Bhaskara Finance Tbk | Does not own any shares in PT Radana
di Perseroan Bhaskara Finance Tbk.
Shareholding in the
Company
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 85
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Business Support Overview Good Corporate Governance Sustainability Report 85
Demografi Karyawan Tiga Tahun Terakhir
Employee Demographics in the Last Three Years
Komposisi dan dinamika tenaga kerja Perseroan dalam The composition and dynamics of the Company’s
tiga tahun terakhir mencerminkan upaya berkelanjutan workforce over the last three years reflect its ongoing
dalam membangun organisasi yang adaptif, kompeten, efforts to build an adaptive, competent organization
dan selaras dengan kebutuhan bisnis. Perubahan aligned with business needs. Changes in the number
jumlah serta karakteristik karyawan tidak hanya and characteristics of employees not only reflect the
menunjukkan perkembangan strategi perusahaan, tetapi Company’s development strategy; however, they also
juga menggambarkan efektivitas program rekrutmen, represent the effectiveness of its recruitment, talent
pengembangan talenta, dan penguatan struktur development, and organizational structure strengthening
organisasi. programs.
Selama periode tersebut, Perseroan terus memastikan Throughout this period, the Company continued to
bahwa komposisi karyawan dapat mendukung ensure that its employee composition supported an
terbentuknya lingkungan kerja yang inklusif, produktif, inclusive, productive, and performance-oriented work
dan berorientasi kinerja. Tren demografi yang ada juga environment. Demographic trends also serve as the basis
menjadi dasar dalam merancang inisiatif manajemen for developing HR management initiatives, including
SDM, termasuk perencanaan suksesi, peningkatan succession planning, competency development, and
kompetensi, serta program retensi karyawan. employee retention programs.
Hingga 31 Desember 2025, Perseroan mencatatkan As of December 31, 2025, the Company had 152
jumlah karyawan sebanyak 152 orang. Jumlah ini employees. This number has increased compared to
mengalami peningkatan dibandingkan dengan tahun the previous year of 145 employees. The Company's
sebelumnya yaitu 145 orang. Demografi karyawan employee demographics for the last 3 (three) years are
Perseroan selama 3 (tiga) tahun terakhir digambarkan presented in the following tables.
melalui tabel-tabel berikut ini
Komposisi Karyawan Berdasarkan Jenis Kelamin
Employee Composition by Gender
Uraian
2025 2024 2023
Description
Laki-laki | Male 96 96 95
Perempuan | Female 56 57 50
Jumlah | Total 152 153 138
Komposisi Karyawan Berdasarkan Level Organisasi/Jabatan
Employee Composition by Organization/Position Level
2025 2024
Uraian
Laki-Laki Perempuan Laki-Laki Perempuan 2023
Description
Male Female Male Female
Executive Level (Direktur | Director) 3 1 2 1 3
Senior Level 8 0 10 3 12
(General Manager)
Mid Level 24 11 24 12 43
(Manajer | Manager)
Mid Level 43 20 42 23 57
(Supervisor)
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 86
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86 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Komposisi Karyawan Berdasarkan Level Organisasi/Jabatan
Employee Composition by Organization/Position Level
2025 2024
Uraian
Laki-Laki Perempuan Laki-Laki Perempuan 2023
Description
Male Female Male Female
Entry Level 11 24 8 17 16
(Staf & Non Staf | Staff & Non-staff)
Outsourcing 7 0 10 1 14
Jumlah | Total 96 56 96 57 145
Komposisi Karyawan Berdasarkan Tingkat Pendidikan
Employee Composition by Education Level
2025 2024
Uraian
Laki-Laki Perempuan Laki-Laki Perempuan 2023
Description
Male Female Male Female
Strata 3 | Doctorate Degree 0 0 1 - 1
Strata 2 | Master’s Degree 9 0 6 - 6
Strata 1 | Bachelor’s Degree 78 54 75 53 120
Diploma | Associate Degree 2 2 2 2 4
SMA | Senior High School 0 0 - - -
Dibawah SMA | Below Senior High 0 0 - - -
School
Outsourcing 7 0 10 1 14
Jumlah | Total 96 56 94 56 145
Komposisi Karyawan Berdasarkan Status Kepegawaian
Employee Composition by Employment Status
2025 2024
Uraian
Laki-Laki Perempuan Laki-Laki Perempuan 2023
Description
Male Female Male Female
Karyawan Tetap | Permanent
74 50 70 50 99
Employee
Karyawan Tidak Tetap | Contract
15 6 14 5 32
Employee
(Outsourcing) 7 0 10 1 14
Jumlah | Total 96 56 94 56 145
Komposisi Karyawan Berdasarkan Usia (orang)
Employee Composition by Age (employee)
2025 2024
Uraian
Laki-Laki Perempuan Laki-Laki Perempuan 2023
Description
Male Female Male Female
<25 Tahun | Years old 12 12 9 9 7
26 – 35 Tahun | Years old 33 33 35 32 63
36 – 45 Tahun | Years old 31 9 30 13 48
>46 Tahun | Years old 13 2 10 1 13
(Outsourcing) 7 0 10 1 14
Jumlah | Total 96 56 94 56 145
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 87
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 87
Komposisi Karyawan Berdasarkan Usia dan Level Organisasi Tahun 2025
Employee Composition by Age and Organization Level in 2025
Executive Level Entry Level
Usia Senior Level Mid Level Mid Level
(Direktur) (Staf & Non Staf) Jumlah
(tahun) (General Manager) (Manager) (Supervisor)
(Director) (Staff & Non-staff) Total
Age
(years old) Pria Wanita Pria Wanita Pria Wanita Pria Wanita Pria Wanita
Male Female Male Female Male Female Male Female Male Female
18-25 0 0 0 0 0 0 7 2 5 10 24
26-35 0 0 0 0 6 6 22 14 5 13 66
36-45 0 0 4 0 14 5 13 3 0 1 40
46-55 2 1 3 0 4 0 1 1 1 0 13
>55 1 0 1 0 0 0 0 0 0 0 2
Jumlah
3 1 8 0 24 11 43 20 11 24 145
Total
Pelatihan dan Pengembangan Kompetensi
Karyawan
Employee Competence Training and Development
Pelatihan dan pengembangan kompetensi merupakan Training and competency development are the main
pilar penting dalam strategi pengelolaan SDM Perseroan. pillars of the Company’s human resource management
Melalui investasi berkelanjutan pada peningkatan strategy. Through continuous investment in employee
kapabilitas karyawan, Perseroan memastikan bahwa capability development, the Company ensures that
setiap individu memiliki keterampilan, pengetahuan, dan each individual possesses the skills, knowledge, and
kesiapan yang selaras dengan tuntutan bisnis serta arah readiness to align with business demands and the
transformasi perusahaan. transformation direction of the Company.
Selain itu, Perseroan memperkuat program In addition, the Company strengthens its talent
pengembangan talenta melalui penyusunan rencana development program by developing individual
pengembangan individu, program coaching dan development plans and coaching and mentoring
mentoring, serta peningkatan partisipasi dalam sertifikasi programs, and by increasing participation in professional
profesional. Langkah ini tidak hanya meningkatkan certifications. These steps not only enhance employee
kompetensi karyawan, tetapi juga mendukung competency but also sustain the leadership pipeline
keberlanjutan pipeline kepemimpinan yang dibutuhkan required for long-term growth.
untuk mendukung pertumbuhan jangka panjang.
Selama tahun 2025, Perseroan memperkuat fokus Throughout 2025, the Company strengthened its focus
pada pengembangan kompetensi melalui rangkaian on competency development through several more
program pembelajaran yang lebih terstruktur, relevan, structured, relevant, and organizationally-driven learning
dan berbasis kebutuhan organisasi. Program-program programs. These programs include technical training to
tersebut mencakup pelatihan teknis yang mendukung support operational quality improvement, compliance
peningkatan kualitas operasional, pelatihan kepatuhan and governance training to ensure work standards that
dan tata kelola untuk memastikan standar kerja comply with regulations, and soft skills training that
yang sesuai regulasi, serta pelatihan soft skills yang emphasizes the ability of collaboration, leadership, and
menekankan kemampuan kolaborasi, kepemimpinan, innovation.
dan inovasi.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 88
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88 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
9 Januari 2025 Workshop Strategi untuk Membangun Employee 30 PeopleTech
January 9, 2025 Engagement yang Berkelanjutan | Strategy Workshop for
Building Sustainable Employee Engagement
15 Januari 025 Pemaparan 2024 (Indonesia) Financial Leasing Survey 6 Willis Tower Watson
January 15, 2025 Report | Exposure of the 2024 (Indonesia) Financial
Leasing Survey Report
17 Januari 2025 Refreshment Basic Knowledge & Product Knowledge 23 Internal
January 17, 2025 Pembiayaan Syariah | Refreshment of Basic Knowledge &
Product Knowledge of Sharia Financing
4 Februari 2025 Seminar Nasional “Arah Kebijakan OJK Tahun 2025 3 APPI
February 4, 2025 dan Strategi Pertumbuhan Ekonomi Pemerintah Baru“|
National Seminar "OJK Policy Direction in 2025 and the
New Government's Economic Growth Strategy"
11 Februari 2025 Sertifikasi Dasar Pembiayaan Managerial | Basic 3 SPPI
February 11, 2025 Certification of Managerial Financing
12 Februari 2025 Sertifikasi Manajemen Risiko Direksi | Board of Directors’ 2 SPPI
February 12, 2025 Risk Management Certification
12 Februari 2025 Strategic Sourcing and Vendor Management 1 Value Consult
February 12, 2025
18 Februari 2025 High Impact Presentations 14 Dale Carnagie
February 18, 2025
20 Februari 2025 Microsoft Excel 365 10 Executrain
February 20, 2025
26 Februari 2025 Collaboration & Synergy - The Winning Formula 128 James Gwee
February 26, 2025
3 Maret 2025 Radana Core Values & Kebijakan Umum Perusahaan | 8 Internal
March 3, 2025 Radana Core Values & General Company Policies
3 Maret 2025 Security Information Awareness 8 Internal
March 3, 2025
4 Maret 2025 Gambaran Umum Manajemen Risiko Perusahaan 8 Internal
March 4, 2025 Pembiayaan | Overview of Risk Management in Financing
Companies
4 Maret 2025 Pemahaman terkait dengan Perusahaan Pembiayaan 8 Internal
March 4, 2025 (POJK 35) | Insight regarding Financing Companies
(POJK 35)
4 Maret 2025 Mandatory Training - Risk Management & APU PPT 8 Internal
March 4, 2025 PPPSPM | Mandatory Training - Risk Management &
AML-CFT and CPF
4 Maret 2025 Payroll Instruction Sharing Knowledge 4 GASI
March 4, 2025
5 Maret 2025 Aspek Hukum dalam Aktivitas Pembiayaan | Legal 8 Internal
March 5, 2025 Aspects in Financing Activities
5 Maret 2025 Gambaran Umum Kredit Perusahaan Pembiayaan | 9 Internal
March 5, 2025 Overview of Financing Company Credit
5 Maret 2025 Mandatory Training - Anti Fraud Awareness 8 Internal
March 5, 2025
5 Maret 2025 Pengenalan Produk Syariah | Introduction to Sharia 8 Internal
March 5, 2025 Products
5 Maret 2025 Sosialisasi PP ABF Reinstated & Approval Delegation 24 Internal
March 5, 2025 | Dissemination of PP ABF Reinstated & Approval
Delegation
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 89
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 89
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
6 Maret 2025 Gambaran Umum Pemasaran Perusahaan Pembiayaan, 8 Internal
March 6, 2025 Produk Program ABF, Factoring & FMU | Overview
of Marketing of Financing Companies, ABF Program
Products, Factoring & FMU
7 Maret 2025 Gambaran Umum AR Manajemen Perusahaan 8 Internal
March 7, 2025 Pembiayaan | Overview of Financing Company
Management AR
7 Maret 2025 Pemahaman Teknikal Mengenai Cost Sheet, iBlast, RISS, 8 Internal
March 7, 2025 dll | Technical Knowledge of Cost Sheet, iBlast, RISS, etc.
10 Maret 2025 Segmentasi Industri ABF | ABF Industry Segmentation 8 Internal
March 10, 2025
11 Maret 2025 Penyusunan Proposal Kredit: Financial Analysis Credit 10 Internal
March 11, 2025 & Proforma | Credit Proposal Preparation: Financial
Analysis Credit & Proforma
12 Maret 2025 General Operation 13 Internal
March 12, 2025
14 Maret 2025 Insurance Knowledge of Product Asuransi Astra Buana | 7 Asuransi Astra
March 14, 2025 Insurance Knowledge of Astra Buana Insurance Products Buana
14 Maret 2025 Product Knowledge of Product Line LiuGong | Product 7 LiuGong
March 14, 2025 Knowledge of LiuGong Product Line
19 Maret 2025 How to be a Professional Secretary/Personal Assistant/ 1 The Professional
March 19, 2025 Administration Staff Academy
14 April 2025 Sosialisasi “Putusan Mahkamah Konstitusi Nomor 168/ 1 APPI
April 14, 2025 PUU-XXI/2023 tanggal 31 Oktober 2024 tentang Uji
Materi UU No.6 tahun 2023 tentang Cipta Kerja Khusus
yang terkait dengan Ketenagakerjaan” | Dissemination
of “Constitutional Court Decision Number 168/PUU-
XXI/2023 dated October 31, 2024 concerning the
Judicial Review of Law No. 6 of 2023 concerning Job
Creation, particularly those related to the Employment”
23 April 2025 Workload Analysis 2 PPM Manajemen
April 23, 2025
6 Mei 2025 Seminar Nasional “Will Trade War Create Financial 2 APPI
May 6, 2025 Turnoil?” | National Seminar "Will Trade War Create
Financial Turmoil?"
9 Mei 2025 Coaching & Sharing Session with Human Capital & 9 Internal
May 9, 2025 Credit Management Director
17 Mei 2025 Certified Internal Auditor Professional Specialist 2 Revolution Mind
May 17, 2025 Indonesia
19 Mei 2025 Certified Qualified Internal Audit Tingkat Lanjutan | 1 Internal Audit
May 19, 2025 Certified Qualified Internal Audit with Advanced Level Resources
20 Mei 2025 Workshop “Strategi dan Inovasi untuk Mendorong 2 PEFINDO
May 20, 2025 Pertumbuhan Multifinance di Tengah Tantangan Bisnis”
| Workshop on "Strategies and Innovations to Boost
Multifinance Growth Amidst Business Challenges"
22 Mei 2025 Sertifikasi Ahli Pembiayaan Direksi | Board of Directors' 1 SPPI
May 22, 2025 Financing Expert Certification
22 Mei 2025 Panduan Penilaian Sendiri Pemenuhan Pelindungan 1 RMGuard
May 22, 2025 Konsumen dan Masyarakat | Self-Assessment Guide for
Compliance with Consumer and Public Protection
22 Mei 2025 Coaching Clinic LAPS SJK 1 LAPS SJK
May 22, 2025
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 90
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
90 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
24 Mei 2025 Brevet A & B 1 Ikatan Akuntan
May 24, 2025 Indonesia (IAI)
| Institute of
Indonesia Chartered
Accountants (IAI)
24 Mei 2025 Brevet C 1 Ikatan Akuntan
May 24, 2025 Indonesia (IAI)
| Institute of
Indonesia Chartered
Accountants (IAI)
3 Juni 2025 Microsoft Excel 365 - Basic 9 Executrain
June 3, 2025
5 Juni 2025 Mandatory Training - Anti Fraud Awareness 14 Internal
June 5, 2025
5 Juni 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 15 Internal
June 5, 2025 Training - AML-CFT and CPF
5 Juni 2025 Mandatory Training - Risk Management 15 Internal
June 5, 2025
5 Juni 2025 Mandatory Training - NEOP 15 Internal
June 5, 2025
5 Juni 2025 Webinar “The Future of Cybersecurity: Threats, 1 OJK
June 5, 2025 Challenges, and Innovations”
10 Juni 2025 Sertifikasi Dasar Pembiayaan Managerial | Basic 7 SPPI
June 10, 2025 Certification of Managerial Financing
10 Juni 2025 Bimbingan Teknis Penerapan Program APU PPT PPSPM 1 PPATK
June 10, 2025 Terhadap Perusahaan Pembiayaan | Technical Guidance
on the Implementation of the AML-CFT and CPF
Program for Financing Companies
12 Juni 2025 Sosialisasi PPN di Industri Pembiayaan | VAT 2 APPI
June 12, 2025 Dissemination in the Financing Industry
12 Juni 2025 Visualizing Your Data with Excel 365 Dashboard 7 Executrain
June 12, 2025
21 Juni 2025 SAK for Professional 1 Ikatan Akuntan
June 21, 2025 Indonesia (IAI)
| Institute of
Indonesia Chartered
Accountants (IAI)
23 Juni 2025 Sertifikasi Chief Compliance Officer (CCCO) | Chief 1 CRMS Indonesia
June 23, 2025 Compliance Officer (CCCO) Certification
23 Juni 2025 Data Analysis for Internal Auditors 1 IIA
June 23, 2025
30 Juni 2025 Workshop Risk and Information System Control 1 APPI
June 30, 2025
2 Juli 2025 Microsoft Excel 365 - Intermediate 11 Executrain
July 2, 2025
15 Juli 2025 Sertifikasi Dasar Pembiayaan Managerial | Basic 1 SPPI
July 15, 2025 Certification of Managerial Financing
19 Juli 2025 Certified Associate Anti Fraud 5 Hikmah Awdit
July 19, 2025 Indonesia
22 Juli 2025 Maximizing Efficiency: A Workshop for Credit & 32 Internal
July 22, 2025 Operations Excellence
23 Juli 2025 Analisa Laporan Keuangan | Financial Statement Analysis 19 Internal
July 23, 2025
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 91
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 91
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
24 Juli 2025 Analisa Laporan Keuangan | Financial Statement Analysis 1 Internal
July 24, 2025
24 Juli 2025 Peraturan Perundangan di Bidang Ketenagakerjaan 1 Disnaker Jakarta
July 24, 2025 dengan Materi Jaminan Sosial | Legislation in the Field of Selatan | South
Employment with Social Security Material Jakarta Manpower
Office
30 Juli 2025 Sertifikasi Ahli Pembiayaan Direksi | Board of Directors' 1 SPPI
July 30, 2025 Financing Expert Certification
30 Juli 2025 Sertifikasi Dasar Komisaris | Commissioner Basic 1 SPPI
July 30, 2025 Certification
30 Juli 2025 Organizational Development 1 PPM Manajemen
July 30, 2025
5 Agustus 2025 Escalating Productivity with Impactful Communication 20 Omega Putranto
August 5, 2025
6 Agustus 2025 Behavioral Event Interview 1 MKI Training
August 6, 2025
11 Agustus 2025 The 7th Habits of Highly Effective People Signature 4.0 20 Dunamis
August 11, 2025
12 Agustus 2025 Sosialisasi Pengenalan Project Top Up ABF & Market 12 Internal
August 12, 2025 Retail Price | Dissemination of the Introduction of the
ABF Top Up Project & Market Retail Price
14 Agustus 2025 Sertifikasi Dasar Pembiayaan Managerial | Basic 1 SPPI
August 14, 2025 Certification of Managerial Financing
15 Agustus 2025 Indonesian Coal Outlook 2024-2026 16 Internal
August 15, 2025
15 Agustus 2025 Organizational Learning & Engagement Roundtable 13 Internal
August 15, 2025
19 Agustus 2025 Organizational Learning & Engagement Roundtable 7 Internal
August 19, 2025
20 Agustus 2025 Organizational Learning & Engagement Roundtable 5 Internal
August 20, 2025
22 Agustus 2025 Proses Percepatan Aplikasi ABF | ABF Application 35 Internal
August 22, 2025 Acceleration Process
22 Agustus 2025 Health & Wellness in the Workplace: Posture & 127 Fits.id
August 22, 2025 Productivity
26 Agustus 2025 Sertifikasi Manajemen Risiko Direksi | Board of Directors' 1 APPI
August 26, 2025 Risk Management Certification
26 Agustus 2025 Organizational Learning & Engagement Roundtable 4 Internal
August 26, 2025
26 Agustus 2025 Free Online Class: Microsoft Excel Dashboard 3 ExceLearn
August 26, 2025
26 Agustus 2025 Jr. Account Officer Program 2025 (Batch 3) 5 Internal
August 26, 2025
27 Agustus 2025 Memahami Literasi Keuangan yang Esensial bagi 1 Hukumonline
August 27, 2025 Praktisi dan Profesional Hukum | Understanding
Essential Financial Literacy for Legal Practitioners and
Professionals
2 September 2025 Seminar Nasional "Economic Outlook 2026" | National 3 APPI
September 2, 2025 Seminar "Economic Outlook 2026"
4 September 2025 Insurance Product Knowledge of Product OONA 26 OONA Insurance
September 4, 2025 Insurance
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 92
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
92 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
9 September 2025 Free Trial Class: Microsoft Excel 365 19 ExceLearn
September 9, 2025
9 September 2025 Finance for Non-Finance Professionals 1 Prasmul ELI
September 9, 2025
12 September 2025 Workshop Keuangan Berkelanjutan dan Penerapannya 1 APPI
September 12, 2025 di Perusahaan Pembiayaan | Workshop on Sustainable
Finance and Its Implementation in Financing Companies
16 September 2025 Sertifikasi Dasar Pembiayaan Managerial | Basic 2 SPPI
September 16, 2025 Certification of Managerial Financing
16 September 2025 Microsoft Excel 365 - Intermediate 3 Executrain
September 16, 2025
16 September 2025 Free Trial Microsoft Power Automate 1 Executrain
September 16, 2025
22 September 2025 From Data to Insight: Presenting with Clarity and Impact 10 Augmenta
September 22, 2025
24 September 2025 Workload Analysis 1 PPM Manajemen
September 24, 2025
25 September 2025 Free Trial Cybersecurity Fundamentals 2 ExceLearn
September 25, 2025
7 Oktober 2025 Cybersecurity Fundamentals 1 ExceLearn
October 7, 2025
8 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 1 Internal
October 8, 2025 Training - AML-CFT and CPF
8 Oktober 2025 Webinar GASI "Di Balik Fluktuasi Pajak Akhir Tahun: Apa 9 GASI
October 8, 2025 yang Perlu Anda Siapkan?" | GASI Webinar "Behind Year-
End Tax Fluctuations: What Do You Need to Prepare?"
8 Oktober 2025 Corporate Governance & Compliance in Practice for 1 ET Asia
October 8, 2025 Legal Professionals
8 Oktober 2025 Mandatory Training - Risk Management 2 Internal
October 8, 2025
9 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 2 Internal
October 9, 2025 Training - AML-CFT and CPF
9 Oktober 2025 Microsoft Excel 365 - Dashboard 1 ExceLearn
October 9, 2025
9 Oktober 2025 Mandatory Training - Risk Management 2 Internal
October 9, 2025
12 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 1 Internal
October 12, 2025 Training - AML-CFT and CPF
12 Oktober 2025 Mandatory Training - Risk Management 2 Internal
October 12, 2025
13 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 5 Internal
October 13, 2025 Training - AML-CFT and CPF
13 Oktober 2025 Mandatory Training - Risk Management 5 Internal
October 13, 2025
14 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 4 Internal
October 14, 2025 Training - AML-CFT and CPF
14 Oktober 2025 Microsoft Excel 365 - Intermediate 10 ExceLearn
October 14, 2025
14 Oktober 2025 Sertifikasi Dasar Pembiayaan Manajerial | Basic 1 SPPI
October 14, 2025 Certification of Managerial Financing
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 93
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 93
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
14 Oktober 2025 Strategic Business Analysis 1 Prasmul ELI
October 14, 2025
14 Oktober 2025 Mandatory Training - Risk Management 1 Internal
October 14, 2025
15 Oktober 2025 Developing Simple Training Approval System with 1 ExceLearn
October 15, 2025 Microsoft Power Platform (P00)
15 Oktober 2025 Mandatory Training - Risk Management 1 Internal
October 15, 2025
16 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 10 Internal
October 16, 2025 Training - AML-CFT and CPF
16 Oktober 2025 Mandatory Training - Risk Management 9 Internal
October 16, 2025
17 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 3 Internal
October 17, 2025 Training - AML-CFT and CPF
17 Oktober 2025 Sosialisasi Pelatihan & Pengembangan Karyawan | 90 Learning
October 17, 2025 Dissemination of Employee Training and Development Management
17 Oktober 2025 Mandatory Training - Risk Management 3 Internal
October 17, 2025
20 Oktober 2025 Sertifikasi Profesi Penagihan | Collection Professional 2 SPPI
October 20, 2025 Certification
21 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 4 Internal
October 21, 2025 Training - AML-CFT and CPF
21 Oktober 2025 From Data to Insight: Presenting with Clarity and Impact 10 Augmenta
October 21, 2025
21 Oktober 2025 Mandatory Training - Risk Management 5 Internal
October 21, 2025
22 Oktober 2025 Design Competency Model 1 PPM Manajemen
October 22, 2025
23 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 2 Internal
October 23, 2025 Training - AML-CFT and CPF
23 Oktober 2025 Mandatory Training - Risk Management 2 Internal
October 23, 2025
24 Oktober 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 1 Internal
October 24, 2025 Training - AML-CFT and CPF
24 Oktober 2025 Workshop Dinamika Hukum Eksekusi Jaminan Fidusia | 1 APPI
October 24, 2025 Workshop on the Legal Dynamics of Fiduciary Guarantee
Execution
24 Oktober 2025 Mandatory Training - Risk Management 1 Internal
October 24, 2025
28 Oktober 2025 Humble Leaders : What Defines Them and How They 3 Dale Carnagie
October 28, 2025 Unlock a High Performance Culture
28 Oktober 2025 Seminar Nasional “Resilience and Turnaround: 3 APPI
October 28, 2025 Indonesia’s Economic Direction” | National Seminar
“Resilience and Turnaround: Indonesia’s Economic
Direction”
29 Oktober 2025 Pelindungan Konsumen (POJK No. 22 Tahun 2023 dan 2 RMGuard
October 29, 2025 SEOJK No.18/SEOJK.08/2024) Pengisian Kertas Kerja
dan Penyusunan Penilaian Sendiri (Self Assesment) |
Consumer Protection (POJK No. 22 of 2023 and SEOJK
No. 18/SEOJK.08/2024) Completing Worksheets and
Preparing Self-Assessments
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 94
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
94 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
29 Oktober 2025 HR Business Partner 1 PPM Manajemen
October 29, 2025
30 Oktober 2025 Planning Goals with Individual Performance Management 1 OneGML
October 30, 2025 System
31 Oktober 2025 Workshop Laporan Rencana Aksi Keuangan 1 APPI
October 31, 2025 Berkelanjutan (RAKB) di Perusahaan Pembiayaan |
Workshop on Sustainable Finance Action Plan (RAKB)
Reports in Financing Companies
3 November 2025 Microsoft Excel 365 - Basic 2 Executrain
November 3, 2025
5 November 2025 Webinar GASI "Payroll Ekspatriat: Sudah Patuh Atau 2 GASI
November 5, 2025 Masih Bingung?" | GASI Webinar “Expat Payroll: Fully
Compliant or Simply Confused?”
6 November 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 5 Internal
November 6, 2025 Training - AML-CFT and CPF
6 November 2025 Microsoft Excel 365 - Advance 8 ExceLearn
November 6, 2025
6 November 2025 Mandatory Training - Risk Management 5 Internal
November 6, 2025
7 November 2025 Pelatihan Dasar Pembiayaan Syariah | Basic Training in 15 Amanah Sharia
November 7, 2025 Sharia Financing Consulting
7 November 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 2 Internal
November 7, 2025 Training - AML-CFT and CPF
7 November 2025 Mandatory Training - Risk Management 2 Internal
November 7, 2025
10 November 2025 Mandatory Training - Anti Fraud Awareness 9 Internal
November 10, 2025
10 November 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 15 Internal
November 10, 2025 Training - AML-CFT and CPF
10 November 2025 Mandatory Training - NEOP 9 Internal
November 10, 2025
10 November 2025 Mandatory Training - Risk Management 16 Internal
November 10, 2025
11 November 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 8 Internal
November 11, 2025 Training - AML-CFT and CPF
11 November 2025 Mandatory Training - Risk Management 8 Internal
November 11, 2025
12 November 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 1 Internal
November 12, 2025 Training - AML-CFT and CPF
12 November 2025 Mandatory Training - Risk Management 2 Internal
November 12, 2025
12 November 2025 Design Training Program 1 PPM Manajemen
November 12, 2025
13 November 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 1 Internal
November 13, 2025 Training - AML-CFT and CPF
13 November 2025 Mandatory Training - Risk Management 1 Internal
November 13, 2025
13 November 2025 Fostering Communicative Teamwork 21 Omega Putranto
November 13, 2025
17 November 2025 Oracle Database 19c: Administration Workshop 1 Metrodata Academy
November 17, 2025
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 95
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 95
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
18 November 2025 Energy Based Selling 13 AccessOne
November 18, 2025
19 November 2025 Remuneration Management 1 PPM Manajemen
November 19, 2025
21 November 2025 Emotional Management : Reaksi atau Respon? 119 Internal
November 21, 2025 Menguasai Jeda Emosional untuk Pilihan yang Lebih
Baik. | Emotional Management: Reaction or Response?
Mastering Emotional Pauses for Better Choices.
26 November 2025 WTW Benefits Forum Indonesia: Building value-driven 1 Willis Tower
November 26, 2025 benefits strategies Watsons
26 November 2025 Financial Analysis 1 Prasmul ELI
November 26, 2025
4 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 6 Internal
December 4, 2025 Training - AML-CFT and CPF
4 Desember 2025 Mandatory Training - Risk Management 6 Internal
December 4, 2025
5 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 2 Internal
December 5, 2025 Training - AML-CFT and CPF
5 Desember 2025 Mandatory Training - Risk Management 2 Internal
December 5, 2025
5 Desember 2025 Finance Forward : Smart Money for The Next Generation 123 Internal
December 5, 2025
8 Desember 2025 High Impact Presentations 14 Dale Carnagie
December 8, 2025
8 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 9 Internal
December 8, 2025 Training - AML-CFT and CPF
8 Desember 2025 Mandatory Training - Risk Management 11 Internal
December 8, 2025
9 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 6 Internal
December 9, 2025 Training - AML-CFT and CPF
9 Desember 2025 Mandatory Training - Risk Management 6 Internal
December 9, 2025
10 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 17 Internal
December 10, 2025 Training - AML-CFT and CPF
10 Desember 2025 Mandatory Training - Risk Management 21 Internal
December 10, 2025
10 Desember 2025 The 20th Indonesia HR Expo 2025 1 Intipesan
December 10, 2025
11 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 6 Internal
December 11, 2025 Training - AML-CFT and CPF
11 Desember 2025 Mandatory Training - Risk Management 6 Internal
December 11, 2025
12 Desember 2025 Pelatihan Dasar Pembiayaan Syariah | Basic Training in 21 Internal
December 12, 2025 Sharia Financing
12 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 11 Internal
December 12, 2025 Training - AML-CFT and CPF
12 Desember 2025 Mandatory Training - Risk Management 11 Internal
December 12, 2025
15 Desember 2025 The 7th Habits of Highly Effective People Signature 4.0 16 Dunamis
December 15, 2025
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 96
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
96 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Jumlah Peserta
Tanggal Jenis Pelatihan Penyelenggara
Number of
Date Type of Training Organizer
Participants
17 Desember 2025 Mandatory Training - Risk Management 1 Internal
December 17, 2025
19 Desember 2025 Mandatory Training - Anti Fraud Awareness 3 Internal
December 19, 2025
19 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 3 Internal
December 19, 2025 Training - AML-CFT and CPF
19 Desember 2025 Mandatory Training - NEOP 3 Internal
December 19, 2025
19 Desember 2025 Mandatory Training - Risk Management 3 Internal
December 19, 2025
22 Desember 2025 Microsoft Excel 365 - Advance 2 ExceLearn
December 22, 2025
24 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 5 Internal
December 24, 2025 Training - AML-CFT and CPF
29 Desember 2025 Microsoft Excel 365 - Dashboard 1 ExceLearn
December 29, 2025
30 Desember 2025 Mandatory Training - APU PPT PPPSPM | Mandatory 12 Internal
December 30, 2025 Training - AML-CFT and CPF
30 Desember 2025 Mandatory Training - Risk Management 6 Internal
December 30, 2025
31 Desember 2025 Mandatory Training - Risk Management 1 Internal
December 31, 2025
Biaya Pengembangan Kompetensi Competency Development Cost in
Tahun 2025 2025
Pada tahun 2025, Perseroan mengalokasikan investasi In 2025, the Company allocated Rp1,650,232,796 to
sebesar Rp1.650.232.796 untuk mendukung berbagai support various employee competency development
program pengembangan kompetensi karyawan. programs. Through this commitment, the Company
Melalui komitmen tersebut, Perseroan berhasil successfully conducted a total of 294 training days,
menyelenggarakan total 294 hari pelatihan dengan totaling 1.605 training hours, reflecting a continued
akumulasi 1.605 jam pelatihan, yang mencerminkan focus on improving the capabilities and quality of its
fokus berkelanjutan dalam meningkatkan kapabilitas human resources.
dan kualitas sumber daya manusia.
Struktur Grup Perusahaan
Company Group Structure
Hingga akhir tahun 2025, Perseroan tidak memiliki As of the end of 2025, the Company had no company
struktur grup perusahaan karena Perseroan beroperasi group structure, as it operated as a single entity.
sebagai entitas tunggal.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 97
Daftar Entitas Anak
List of subsidiaries
Hingga akhir tahun 2025, Perseroan tidak memiliki As of the end of 2025, the Company did not have a
struktur grup usaha karena Perseroan beroperasi business group structure, as it operated as a single
sepenuhnya sebagai entitas tunggal tanpa anak entity with no subsidiaries or affiliated entities.
perusahaan maupun entitas afiliasi.
Ventura Bersama Joint Venture
Hingga akhir tahun 2025, Perseroan tidak memiliki As of the end of 2025, the Company had no associated
perusahaan asosiasi maupun penyertaan saham pada companies or investments in joint ventures.
ventura bersama.
Informasi Pemegang Saham dan Persentase
Kepemilikan Per 1 Januari 2025 dan 31 Desember
2025
Information on Shareholder and Ownership Percentage as Of January 1, 2025,
and December 31, 2025
Tabel Daftar 10 Pemegang Saham Terbesar berdasarkan Klasifikasi Kepemilikan Institusi dan Individu.
Table of List of the 10 Largest Shareholders by Institutional and Individual Ownership Classification
Jumlah Saham Persentase
Nama Pemegang Saham (Lembar) Kepemilikan Klasifikasi Kepemilikan
No.
Name of Shareholder Number of Shares Ownership Ownership Classification
(Share) Percentage (%)
1. Rubicon Investments Holding Pte. Institusi Asing (Pte. Ltd. – Singapura) |
3.613.117.337 55,23%
Ltd. Foreign Institution (Pte. Ltd. – Singapore)
2. PT Tiara Marga Trakindo Institusi Lokal (PT – Indonesia) | Local
2.430.707.293 37,15%
Institutions (PT – Indonesia)
3. DBS Bank Ltd SG-PB Clients Institusi Asing (DBS Bank – Singapura) |
215.000.000 3,29%
Foreign Institution (DBS Bank – Singapore)
4. PT Indulce Nusa Investama Institusi Lokal (PT – Indonesia) | Local
70.000.000 1,07%
Institutions (PT – Indonesia)
5. Henry Maknawi 50.000.000 0,76% Individu Lokal | Local Individuals
6. CGS-CIMB Securities (Singapore) Institusi Asing (Singapura) | Foreign
28.502.000 0,44%
Pte Ltd Institutions (Singapore)
7. Allendale Holdings Inc 25.000.000 0,38% Institusi Asing | Foreign Institutions
8. Caroline Riady 25.000.000 0,38% Individu Lokal | Local Individuals
9. BP2S SG/BNP Paribas Singapore Institusi Asing (BNP Paribas – Singapura) |
14.221.000 0,22%
Branch Wealth Management Foreign Institution (BNP Paribas – Singapore)
10. Phillip Securities Pte. Ltd. Institusi Asing (Pte. Ltd. – Singapura) |
14.100.000 0,22%
Foreign Institution (Pte. Ltd. – Singapore)
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 98
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
98 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Selanjutnya, tabel berikut menjelaskan mengenai Furthermore, the following table outlines the composition
komposisi pemegang saham Perusahaan 1 Januari 2025 of the Company’s shareholders as of January 1, 2025,
dan 31 Desember 2025: and December 31, 2025:
1 Januari 2025 31 Desember 2025
January 1, 2025 December 31, 2025
Nama Pemegang Saham Jumlah Saham
Name of Shareholder (Lembar) Persentase Jumlah Saham Persentase
Number of Shares Percentage (%) Number of Shares Percentage (%)
(Share)
Kepemilikan di atas 5% | Holdings above 5%
Rubicon Investments
3.613.117.337 55,23% 3.613.117.337 55,23%
Holding Pte. Ltd.
PT Tiara Marga Trakindo 2.430.707.293 37,15% 2.430.707.293 37,15%
Kepemilikan di bawah 5% | Holdings below 5%
Publik (masing-masing
kepemilikan di bawah
498.621.153 7,62% 498.621.153 7,62%
5%) | Public (each holding
below 5%)
Jumlah | Total 6.542.445.783 100,00 6.542.445.783 100,00
Kepemilikan Saham Dewan Komisaris dan Direksi
Share Ownership of the Board of Commissioners and Board of Directors
Hingga 31 Desember 2025, tidak terdapat anggota As of December 31, 2025, there were no members of the
Dewan Komisaris maupun Direksi yang tercatat memiliki Board of Commissioners or the Board of Directors listed
saham Perseroan. as share ownership in the Company.
Dewan Komisaris dan Direksi
2025 2024
Board of Commissioners and Board of Directors
Dewan Komisaris | Board of Commissioners
Ir. Gottfried Tampubolon Nihil | None Nihil | None
(Komisaris Utama merangkap Komisaris Independen | President
Commissioner concurrently Independent Commissioner)
Chan Kiat Nihil | None Nihil | None
(Komisaris | Commissioner)
Rahardja Alimhamzah Nihil | None Nihil | None
(Komisaris Independen | Independent Commissioner)
Syahnan Poerba Nihil | None Nihil | None
(Komisaris | Commissioner)
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 99
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 99
Dewan Komisaris dan Direksi
2025 2024
Board of Commissioners and Board of Directors
Direksi | Board of Directors
Lim Eng Khim Nihil | None Nihil | None
(Direktur Utama | President Director)
Josephine Regina Dameria Sambajon Nihil | None Nihil | None
(Direktur | Director)
Setiawan Nurtjahja Nihil | None Nihil | None
(Direktur | Director)
Adji Anggono Nihil | None Nihil | None
(Direktur | Director)
Komposisi Kepemilikan Saham Berdasarkan
Status Kepemilikan
Shareholding Composition by Ownership Status
2025 2024
Nama Pemegang
Saham Jumlah Saham Jumlah Saham
Name of (Lembar) Persentase (Lembar Persentase
Total Investor Total Investor
Shareholder Number of Percentage (%) Number of Percentage (%)
Shares (Share) Shares (Share)
Pemodal Nasional | National Investor
Individual 2.535 122.124.000 1,87% 1.645 122.528.453 1,87%
Institusional |
4 2.500.712 38,22% 2 2.500.707.293 38,23%
Institutions
Pemodal Asing | Foreign Investor
Individual 3 102.000 0,00% 1 1.000 0
Institusional |
11 3.919.498.000 59,91% 11 3.919.209.037 0
Institutions
Jumlah | Total 2.553 6.542.446 100,00% 1.659 6.542.445.783 100,00%
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 100
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100 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Informasi Pemegang Saham Utama dan/atau
Pengendali
Information on Major and/or Controlling Shareholder
Hingga akhir tahun 2025, Pemegang Saham Pengendali As of the end of 2025, the Company’s Controlling
Perseroan adalah Rubicon Investments Holding Pte. Ltd Shareholder was Rubicon Investments Holding Pte. Ltd
dengan 55,23% saham atau setara dengan 3.613.117.337 with 55.23% of shares, or equivalent to 3,613,117,337
lembar saham, sementara untuk Pemegang Saham shares, and the Company’s Major Shareholder was
Utama Perseroan adalah Rubicon Investments Holding Rubicon Investments Holding Pte. Ltd with 55.23% of
Pte. Ltd dengan 55,23% saham atau setara dengan shares, or equivalent to 3,613,117,337 shares.
3.613.117.337 lembar saham.
Grafik Komposisi Pemegang Saham Shareholders Composition Graph
Rubicon Invesment Holding PTE LTD
55,23%
55,23% 37,15%
PT Tiara Marga Trakindo
37,15%
Masyarakat | Public
7,62%
7,62%
Kronologi Pencatatan Saham
Chronology of Share Listing
Pada tanggal 10 Mei 2011, Perseroan melakukan On May 10, 2011, the Company conducted an initial
penawaran umum saham perdana di Bursa Efek Jakarta public offering on the Jakarta Stock Exchange (now the
(sekarang Bursa Efek Indonesia) Total saham yang Indonesia Stock Exchange). The total shares issued were
diterbitkan sebanyak 460 juta lembar dengan nominal 460 million shares with a nominal value of Rp100,- per
Rp100,- per lembar saham dan harga penawaran share and an offering price of Rp200,- per share.
Rp200,- per lembar saham.
Pada 8 Maret 2013, PT HD Corpora dan Wealth Paradise On March 8, 2013, PT HD Corpora and Wealth Paradise
Holdings Limited selaku pemegang saham utama dan Holdings Limited, as the main and majority shareholders
mayoritas PT HD Finance Tbk mengalihkan sahamnya of PT HD Finance Tbk, transferred 45% of their shares
sebesar 45% kepada PT Tiara Marga Trakindo (TMT). to PT Tiara Marga Trakindo (TMT). On May 22, 2013,
Tanggal 22 Mei 2013, TMT kembali melakukan pembelian TMT repurchased public shares from the results of
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 101
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 101
saham masyarakat dari hasil penawaran tender wajib the mandatory tender offer of 11.21%, resulting in TMT
(mandatory tender offer) sebesar 11,21% sehingga TMT becoming the controlling shareholder of PT HD Finance
menjadi pemegang saham pengendali PT HD Finance Tbk with 55.81% of the total number of shares issued
Tbk dengan memiliki 55,81% dari jumlah keseluruhan and paid up.
saham yang telah ditempatkan dan disetor.
Dengan masuknya TMT menjadi pemegang saham With TMT becoming the new controlling shareholder of
pengendali baru Perseroan, PT HD Finance Tbk resmi the Company, PT HD Finance Tbk officially changed its
berganti nama menjadi PT Radana Bhaskara Finance name to PT Radana Bhaskara Finance Tbk through the
Tbk melalui Rapat Umum Pemegang Saham (RUPS) pada General Meeting of Shareholders (GMS) in May 2014.
Mei 2014. Jumlah kepemilikan saham TMT terhadap The number of TMT share ownership in the Company
Perseroan bertambah menjadi 70,78% pada Juli 2015 increased to 70.78% in July 2015 as a result of the
sebagai hasil pelaksanaan PUT I Perseroan. implementation of the Company’s PUT I.
Dengan keikutsertaan Perseroan dalam program Through the Company’s participation in the Tax Amnesty
Tax Amnesti, maka Wealth Paradise, Darmoko Halim, program, Wealth Paradise, Darmoko Halim, Hermanto
Hermanto Kurniawan, Herlina Effendi, dan Lily Halim Kurniawan, Herlina Effendi, and Lily Halim transferred
mengalihkan kepemilikan saham kepada PT Inti Investasi their share ownership to PT Inti Investasi Prima (IIP),
Prima (IIP), sehingga IIP menjadi pemegang saham resulting in IIP becoming a shareholder of the Company
Perseroan dengan kepemilikan saham sebesar 21,72%. with a share ownership of 21.72%.
Pada 25 November 2019, PT Inti Investasi Prima (IIP), PT On November 25, 2019, PT Inti Investasi Prima (IIP), PT
Eliora Lumina Indonesia (ELI), dan PT HD Corpora (HDC) Eliora Lumina Indonesia (ELI), and PT HD Corpora (HDC)
mengalihkan seluruh kepemilikan sahamnya sebesar transferred all of their share ownership of 626,919,933
626.919.933 saham (mewakili 26,91% dari total modal shares (representing 26.91% of the total issued and paid-
ditempatkan dan disetor di Perseroan) kepada Rubicon up capital in the Company) to Rubicon Investments
Investments Holding Pte Ltd (Rubicon). Rubicon juga Holding Pte Ltd (Rubicon). Rubicon also purchased
melakukan pembelian 480.000.000 saham milik TMT 480,000,000 shares owned by TMT (representing
(mewakili 20,60% dari total modal ditempatkan dan 20.60% of the total issued and paid-up capital in the
disetor di Perseroan). Company).
Pada 31 Desember 2019, Rubicon menjadi pemegang On December 31, 2019, Rubicon became the controlling
saham pengendali Perseroan dengan kepemilikan shareholder of the Company with 54.34% ownership.
54,34%. Pada tahun 2019 Perseroan melakukan In 2019, the Company conducted Capital Increase with
Penambahan Modal Dengan Hak Memesan Efek Terlebih Pre-emptive Rights II (PMHMETD II) by offering HMETD of
Dahulu II (PMHMETD II) dengan menawarkan HMETD 3,867,250,402 shares, representing 62.41% of the issued
sebanyak 3.867.250.402 saham, mewakili 62,41% and fully paid-up capital following the PMHEMTD II.
dari modal ditempatkan dan disetor penuh setelah
PMHEMTD II.
Perseroan juga melaksanakan Penambahan Modal Tanpa The Company also implemented a Capital Increase
Hak Memesan Efek Terlebih Dahulu (PMTHMETD) pada Without Pre-emptive Rights (PMTHMETD) on November
tanggal 26 November 2021 yang telah disetujui oleh 26, 2021, which has been approved by the IDX in letter
BEI dalam surat No. S-08762/BEI.PP1/11-2021 tanggal No. S-08762/BEI.PP1/11-2021 dated November 22, 2021,
22 November 2021 dengan menerbitkan sebanyak by issuing 445,473,000 new shares with a nominal
445.473.000 saham baru dengan nilai nominal Rp100,- value of Rp100,- per share and an exercise price of
per saham dan harga pelaksanaan sebesar Rp200,-. Rp200,-. As of December 31, 2023, the composition of
Sampai dengan 31 Desember 2023, Komposisi the Company's shareholders was Rubicon Investment
pemegang saham Perseroan adalah Rubicon Investment Holding Pte Ltd at 55.23%, PT Tiara Marga Trakindo at
Holding Pte Ltd sebesar 55,23%, PT Tiara Marga Trakindo 37.15%, and the Public at 7.62%.
sebesar 37,15%, dan Masyarakat sebesar 7,62%.
PT Radana Bhaskara Finance Tbk
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102 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Kronologis Penerbitan Efek Lainnya
Chronology of Other Securities Issuance
Hingga 31 Desember 2025, Perseroan tidak menerbitkan Until December 31, 2025, the Company has not issued
efek lain dalam bentuk apa pun selain yang telah any other securities in any form other than those
dijelaskan pada bagian Kronologis Penerbitan dan described in the Chronology of Share Issuance and
Pencatatan Saham. Dengan demikian, Perseroan tidak Listing. Thus, the Company has no information on the
memiliki informasi mengenai kronologis pencatatan efek chronology of other securities listing, corporate actions,
lainnya, aksi korporasi, perubahan jumlah efek, bursa changes in the number of securities, the stock exchange
tempat efek dicatatkan, maupun peringkat atas efek on which the securities are listed, or the ranking of these
tersebut. securities.
Informasi Penggunaan Jasa Akuntan Publik (AP)
dan Kantor Akuntan Publik (KAP)
Information on the Use of Public Accountant (AP) And Public Accounting Firm
(KAP) Services
Informasi Akuntan Publik (AP) dan Kantor Akuntan Publik Tahun 2025
Information on Public Accountants and Public Accounting Firms in 2025
Nama Lembaga &
Periode
Profesi Alamat Jenis & Bentuk Jasa Biaya (Rp)
Penugasan
Name of Institution & Address Types & Forms of Services Fee (Rp)
Assignment Period
Profession
Kantor Akuntan AXA Tower lantai 27 Melaksanakan audit Laporan 2025 2.609.351.000
Publik Suite 03, Jl. Prof. Dr. Keuangan Tahun 2025 dan Opini
Public Accounting Satrio Kav. 18, Jakarta Laporan Auditor berdasarkan
Firm 12940. standar auditing yang ditetapkan
oleh IAPI.
Teramihardja Pradono
Conducting an audit of the 2025
& Chandra
Financial Statements and the
Auditor’s Report Opinion based on
auditing standards set by IAPI.
Notaris AXA Tower Lt. 27 #06 Penerbitan dan Salinan akta 2025 220.500.019
Notary Jl. Prof. Dr. Satrio Kav. Perseroan
18, Jakarta 12940. Publication and Copy of Company
Mala Mukti S.H, LL.M
Deed.
Biro Administrasi Satrio Tower Lt.9 A2 Administrasi Saham Perseroan 2025 32.700.000
Efek Jl. Prof. DR. Satrio Blok Company Share Administration.
Securities C4, Jakarta Selatan.
Administration
Bureau
PT Bima Registra
PT Radana Bhaskara Finance Tbk
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Informasi Akuntan Publik (AP) dan Kantor Akuntan Publik Tahun 2025
Information on Public Accountants and Public Accounting Firms in 2025
Nama Lembaga &
Periode
Profesi Alamat Jenis & Bentuk Jasa Biaya (Rp)
Penugasan
Name of Institution & Address Types & Forms of Services Fee (Rp)
Assignment Period
Profession
Bursa Pencatatan Bursa Efek Indonesia Pencatatan Saham Perseroan 2025 227.500.000
Saham Building, Tower 1. Jl. Company Share Registration.
Stock Listing Jendral Sudirman Kav.
Exchange 52-53 Jakarta 12190.
PT Bursa Efek
Indonesia
Lembaga Gedung Bursa Efek Jasa Kustodioan Sentral 2025 73.537.500
Penyimpanan dan Indonesia, Tower 1, Lt. Jasa Corporate Action
Penyelesaian 5, Jl. Jend. Sudirman, Central Custodian Services.
Depository and Kav. 52-53 Jakarta, Corporate Action Services.
Settlement 12190.
Institution
PT Kustodian Sentral
Efek Indonesia
Lembaga Gedung Menara Karya Penyelesaian sengketa di sektor jasa 2025 12.500.000
penyelesaian Lt. 25 Unit G-H Jl. HR. Keuangan di luar pengadilan
sengketa di sektor Rasuna Said Blok X-5 Settlement of disputes in the
Jasa Keuangan Kav. 1-2 Jakarta 12950. financial services sector outside the
Dispute resolution court.
institution in the
financial services
sector
Lembaga Alternatif
Penyelesaian Sengketa
Sektor Jasa Keuangan
(LAPSSJK) | Alternative
Dispute Resolution
Institution for the
Financial Services
Sector (LAPSSJK)
Lembaga Pencatatan Kota Kasablanka Jasa pendataan aset dan 2025 62.894.178
Aset Tower A Lt. 7 Unit D, pemeriksaan objek pembiayaan.
Asset Registration Jl. Casablanca Kav 88 Asset data collection and financing
Institution Tebet, Jakarta Selatan object inspection services.
12870.
PT Rapi Utama
Indonesia (Rapindo)
PT Radana Bhaskara Finance Tbk
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Informasi Pada Situs Web
Information on The Website
Perseroan menyediakan akses informasi yang The Company provides transparent, accurate, and
transparan, akurat, dan mudah dijangkau melalui situs easily accessible information through its official website
web resmi Perseroan di www.radanafinance.co.id. at www.radanafinance.co.id. This website serves as
Situs web ini menjadi sarana komunikasi utama bagi the main means of communication for stakeholders
pemangku kepentingan dalam memperoleh informasi to access the latest information on the Company’s
terkini mengenai kegiatan usaha, kinerja, serta berbagai business activities, performance, and policies.
kebijakan Perseroan.
Situs web resmi Perseroan disajikan dalam dua bahasa, The Company's official website is available in both
yaitu Bahasa Indonesia dan Bahasa Inggris, sehingga Indonesian and English, serving both domestic and
dapat memenuhi kebutuhan pengguna domestik international users. The information presentation is also
maupun internasional. Penyajian informasi tersebut juga aligned with Financial Services Authority Regulation
telah diselaraskan dengan ketentuan Peraturan Otoritas (POJK) No. 8/POJK.04/2015 concerning Websites for
Jasa Keuangan (POJK) No. 8/POJK.04/2015 tentang Situs Issuers or Public Companies, which was determined on
Web Emiten atau Perusahaan Publik yang ditetapkan June 25, 2015.
pada 25 Juni 2015.
Melalui pemutakhiran situs web yang dilakukan secara Through regular website updates, the Company ensures
berkala, Perseroan memastikan bahwa seluruh pemangku that all stakeholders can access complete and reliable
kepentingan dapat memperoleh informasi yang lengkap information as part of its commitment to the principles
dan terpercaya sebagai bagian dari komitmen terhadap of transparency and information disclosure.
prinsip transparansi dan keterbukaan informasi.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Pemenuhan Informasi Pada Situs Web Fulfillment of Information on the
Perusahaan Company's Website
Secara garis besar, situs web Perseroan berisikan In general, the Company's website contains the following
informasi yaitu : information:
Informasi Keterangan
No.
Information Description
1. Customer Blog Menjelaskan tentang Products, Customer Services, dan Testimonies. | Explains about
Products, Customer Services, and Testimonies.
2. Corporate Berisikan informasi Profil Perusahaan, Investor Relations, dan Corporate Governance. |
Contains information on the Company Profile, Investor Relations, and Corporate Governance.
3. Blog Memuat tentang berita dan press release Perseroan. | Contains news and press releases
about the Company.
4. Career Memuat peluang-peluang yang terbuka untuk berkarier di Perseroan. | Contains open career
opportunities at the Company.
5. Our Network Berisikan informasi jaringan Perseroan. | Contains information about the Company’s network.
6. Contact Berisikan alamat kontak Perseroan yang dapat dihubungi. | Contains the Company’s contact
address.
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PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 107
Analisa dan Pembahasan
Manajemen
Management Discussion and Analysis
108 Tinjauan Makro Ekonomi Global dan Nasional 124 Informasi Dan Fakta Material yang Terjadi Setelah
Global and National Macroeconomic Review Tanggal Laporan Akuntan
Material Information and Facts Subsequent to the
109 Tinjauan Industri
Date of the Accountant’s Report
Industry Overview
125 Prospek Usaha
110 Tinjauan Operasional
Business Outlook
Operational Review
125 Aspek Pemasaran
114 Pendapatan dan Profitabilitas Per Segmen
Marketing Aspects
Revenue and Profitability Per Segment
126 Kebijakan Dividen
115 Analisis Kinerja Keuangan
Dividend Policy
Financial Performance Analysis
126 Program Kepemilikan Saham Karyawan Atau
115 Laporan Posisi Keuangan
Manajemen (ESOP/MSOP)
Statement of Financial Position
Employee Or Management Stock Ownership Program
117 Laporan Laba (Rugi) dan Penghasilan Komprehensif (ESOP/MSOP)
Lain
127 Informasi Material Mengenai Investasi, Ekspansi,
Statement of Profit (Loss) and Other Comprehensive
Divestasi, Penggabungan/Peleburan Usaha, Akuisisi,
Income
dan Restrukturisasi Utang/Modal
119 Laporan Arus Kas Material Information on Investment, Expansion,
Statement of Cash Flow Divestment, Merger/Consolidation, Acquisition, and
120 Kemampuan Membayar Utang dan Kolektibilitas Debt/Capital Restructuring
Piutang 127 Transaksi Material yang Mengandung Benturan dan/
Ability to Pay Debts and Collectibility of Receivables atau Pihak Afiliasi
120 Tingkat Kolektibilitas Piutang Material Transactions Containing Conflicts of Interest
Receivables Collectibility Level and/or Affiliated Parties
121 Struktur Modal dan Kebijakan Struktur Modal 129 Pengaruh Perubahan Regulasi Terhadap Perseroan
Capital Structure and Capital Structure Policy Impact of Regulatory Changes on The Company
122 Ikatan Material Untuk Investasi Barang Modal 129 Perubahan Kebijakan Akuntansi yang Berdampak
Material Commitments for Capital Expenditures Terhadap Kinerja Keuangan
Changes in Accounting Policies Impacting Financial
122 Investasi Barang Modal Tahun 2025 Performance
Capital Expenditures In 2025
130 Informasi Kelangsungan Usaha
123 Perbandingan Antara Target dan Realisasi Tahun Information on Business Continuity
2025, Serta Proyeksi Tahun 2026
Comparison Between 2025 Target and Realization,
and 2026 Projection
124 Informasi Keuangan yang Telah Dilaporkan yang
Mengandung Kejadian yang Sifatnya Luar Biasa atau
Jarang Terjadi
Reported Financial Information Containing
Extraordinary or Non-Recurring Events
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Tinjauan Makro Ekonomi Global dan Nasional
Global and National Macroeconomic Review
Pada tahun 2025, kondisi ekonomi global menunjukkan In 2025, global economic conditions showed moderate
momentum pertumbuhan yang moderat namun growth momentum, but at a slower pace compared to
cenderung melambat dibandingkan periode sebelumnya, the previous period, driven by geopolitical uncertainty,
dipengaruhi oleh ketidakpastian geopolitik, gangguan disruptions in international trade, and rising protectionist
perdagangan internasional, dan tekanan proteksionisme. pressures. According to the World Economic Outlook
Menurut laporan World Economic Outlook yang dirilis report issued by the International Monetary Fund (IMF),
oleh International Monetary Fund (IMF), proyeksi global economic growth is projected at approximately
pertumbuhan ekonomi dunia diperkirakan berada di 3.0%-3.3% in 2025. This growth reflects stabilization
kisaran sekitar 3,0–3,3% pada tahun 2025. Pertumbuhan in economic activity, although it remains below the
ini mencerminkan stabilisasi aktivitas ekonomi meskipun long-term trend and continues to be influenced by
tetap di bawah tren jangka panjang dan dipengaruhi oleh risks associated with trade tensions and protectionist
risiko terkait ketegangan perdagangan serta kebijakan policies across several developed countries. Meanwhile,
proteksionis di berbagai negara maju. Sementara itu, the World Bank projects global economic growth to
menurut World Bank, pertumbuhan ekonomi global juga be approximately 2.7%-3.0% in 2025. The institution
diperkirakan berada pada sekitar 2,7%–3,0% pada tahun recorded a slowdown in economic activity across
2025. Lembaga ini mencatat perlambatan aktivitas numerous developing countries and developed markets,
ekonomi di banyak negara berkembang dan pasar as evidenced by the sluggish growth in global trade and
maju, yang tercermin dari perlambatan pertumbuhan investment.
perdagangan dan investasi global.
Di tingkat nasional, perekonomian Indonesia menunjukkan On the national scale, Indonesia’s economy
ketahanan meskipun menghadapi tekanan dari dinamika demonstrated resilience despite pressures arising from
global. Data resmi dari Badan Pusat Statistik (BPS) global dynamics. Official data from Statistics Indonesia
menunjukkan bahwa pertumbuhan ekonomi Indonesia (BPS) shows that Indonesia’s economy in 2025 grew by
pada tahun 2025 tercatat tumbuh sebesar 5,11% secara 5.11% year-on-year, driven by the manufacturing, trade,
tahunan (year-on-year), didukung kuat oleh industri and investment sectors. This growth reflects a solid
pengolahan, perdagangan, dan investasi. Pertumbuhan performance, despite being slightly below the 2025
ini mencerminkan kinerja yang kokoh, meskipun berada State Budget target of 5.2%, due to global pressures.
sedikit di bawah target APBN 2025 yang sebesar 5,2% The growth was underpinned by robust household
karena tantangan tekanan global. Pertumbuhan ini consumption, sustained contributions from exports of
didukung oleh konsumsi rumah tangga yang kuat, ekspor goods and services, and a positive trend in investment.
barang dan jasa yang tetap mendukung, serta investasi Meanwhile, according to Bank Indonesia (BI) as of the
yang menunjukkan tren positif. Sedangkan menurut Bank end of 2025, Indonesia's overall economic growth is
Indonesia (BI) per akhir 2025, pertumbuhan ekonomi projected to be in the range of 4.7% to 5.5% in 2025,
Indonesia diproyeksikan berada di kisaran 4,7% hingga with an upward trend in the fourth quarter driven by
5,5% untuk tahun 2025 secara keseluruhan, dengan tren household consumption and investment, despite a
peningkatan di kuartal IV didorong oleh konsumsi rumah downward adjustment from earlier projections due
tangga dan investasi, meskipun ada koreksi proyeksi to the first quarter of 2025 performance falling below
awal karena kinerja kuartal I 2025 yang lebih rendah expectations. However, BI remains optimistic about
dari ekspektasi, namun BI tetap optimis pada ketahanan the resilience of the national economy by focusing
ekonomi nasional dengan fokus menjaga stabilitas dan on maintaining stability and strengthening domestic
memperkuat permintaan domestik. demand.
Dari sisi harga, tingkat inflasi Indonesia sepanjang tahun In terms of price, Indonesia’s inflation rate throughout
2025 tetap berada dalam koridor sasaran Bank Indonesia, 2025 remained within Bank Indonesia’s target range of
yakni 1,5% hingga 3,5%. Data BPS menunjukkan bahwa 1.5% to 3.5%. Data from Statistics Indonesia (BPS) shows
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Business Support Overview Good Corporate Governance Sustainability Report 109
tingkat inflasi tahunan Indonesia mencapai sekitar that annual inflation reached approximately 2.92% in
2,92% pada Desember 2025, meningkat dari bulan- December 2025, higher than in previous months, yet
bulan sebelumnya tetapi masih berada dalam target remains within BI’s target range. Bank Indonesia considers
BI. Bank Indonesia menilai bahwa pengendalian inflasi that the well-maintained inflation rate reflects effective
yang terjaga ini mencerminkan koordinasi kebijakan coordination between monetary policy and food price
moneter dan pengendalian harga pangan serta upaya control, as well as efforts to maintain macroeconomic
menjaga stabilitas ekonomi makro. Bank Indonesia juga stability. In addition, Bank Indonesia responded to
merespons kondisi ekonomi dengan kebijakan moneter economic conditions through an accommodative
yang akomodatif sepanjang 2025 untuk mendukung monetary policy throughout 2025 to support growth,
pertumbuhan, salah satunya melalui penyesuaian suku including adjustments to the benchmark interest rate
bunga acuan dan penguatan stabilitas sistem keuangan. and measures to strengthen financial system stability.
Secara keseluruhan, makro ekonomi tahun 2025 Overall, the macroeconomic landscape in 2025 reflects
menggambarkan tantangan global yang luas sekaligus broad global challenges and Indonesia’s relatively strong
daya tahan ekonomi Indonesia yang relatif kuat. Meski economic resilience. Despite slowing global growth
pertumbuhan global melambat dan risiko eksternal tetap and persistent external risks, Indonesia managed to
ada, Indonesia berhasil mencatat pertumbuhan ekonomi maintain stable economic growth, controlled inflation,
yang stabil, inflasi terkendali, serta implementasi and responsive policy implementation to address
kebijakan yang responsif terhadap dinamika makro, macroeconomic dynamics, thereby providing a stronger
sehingga memberikan landasan yang lebih solid bagi foundation for sustainable growth in the coming years.
keberlanjutan pertumbuhan di tahun-tahun mendatang.
Tinjauan Industri
Industry Overview
Industri jasa pembiayaan di Indonesia pada tahun 2025 The financing services industry in Indonesia in 2025 faced
menghadapi dinamika yang cukup menantang namun challenging dynamics, yet continued to demonstrate
tetap menunjukkan adaptasi terhadap perubahan adaptability to evolving economic conditions and
kondisi ekonomi dan regulasi. Berdasarkan data regulatory changes. According to statistical data of
statistik perusahaan pembiayaan yang dirilis oleh OJK, financing companies released by the Financial Services
pembiayaan ke sektor produktif mencapai sekitar Authority, financing to the productive sector reached
43,72% dari total piutang pembiayaan Multi finance approximately 43.72% of total multifinance financing
sebesar 506.50 Triliun pada tahun 2025, mencerminkan receivables amounting to Rp506.50 trillion in 2025,
pergeseran industri ke pembiayaan yang lebih produktif. reflecting a shift in the industry toward more productive
financing.
Meskipun tren pembiayaan produktif menunjukkan Despite the positive trend in productive financing, the
arah positif, industri secara keseluruhan mencatat industry as a whole recorded subdued receivables
pertumbuhan piutang yang tertekan. Data statistik growth. Statistical data from the Financial Services
OJK menunjukan pertumbuhan piutang pembiayaan Authority indicate that growth in multifinance financing
Multi Finance pada tahun 2025 berada di angka kurang receivables in 2025 was less than 1%, significantly below
dari 1%, jauh di bawah proyeksi di awal sekitar 5%-6%. the initial projection of approximately 5%-6%. This slight
Pertumbuhan yang tipis ini dipengaruhi oleh tekanan growth was due to pressure on people’s purchasing
daya beli masyarakat, terutama di segmen kendaraan power, particularly in the motor vehicle segment, leading
bermotor, yang berdampak pada menurunnya angka to a decline in new financing disbursements.
penyaluran pembiayaan baru.
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Selain itu, ketatnya persyaratan modal yang diberlakukan In addition, stricter capital requirements imposed under
melalui Peraturan OJK (POJK) Nomor 46 Tahun 2024 OJK Regulation (POJK) No. 46 of 2024 have had a tangible
berdampak nyata terhadap struktur modal perusahaan, impact on the capital structure of companies and
dan perlambatan pertumbuhan penyaluran pembiayaan. contributed to the slowdown in financing disbursement
Salah satu dampaknya adalah kewajiban modal minimal growth. One of the impacts is the higher minimum
yang lebih tinggi, yang telah memengaruhi operasional capital requirement, which has affected the operations
dan kapasitas pembiayaan sejumlah pelaku industri. and financing capacity of several industry players.
Di sisi lain, pembiayaan modal kerja tampil sebagai On the other hand, working capital financing emerged
“tulang punggung” pertumbuhan industri multifinance. as the “key driver” of growth in the multifinance
Data statistik OJK mencatat bahwa piutang pembiayaan industry. Statistical data from the Financial Services
modal kerja tumbuh positif sekitar 10% secara Authority recorded that working capital financing
tahunan, didukung oleh permintaan pembiayaan yang receivables grew positively by approximately 10%
mendukung arus kas dan kebutuhan likuiditas usaha. year-on-year, supported by demand for financing
Hal ini menunjukkan bahwa pembiayaan yang ditujukan that facilitates business cash flow and liquidity needs.
untuk kebutuhan produktif mendapatkan respons pasar This demonstrates that financing for productive needs
yang baik meskipun secara umum pertumbuhan total continues to gain strong market acceptance, despite
piutang melambat. the slowdown in total receivables growth.
Lebih lanjut, berdasarkan data dari APPI untuk sisi risiko Furthermore, based on data from APPI, from a credit
kredit, tingkat pembiayaan bermasalah (Non Performing risk perspective, the level of Non-Performing Financing
Financing/NPF) pada industri pembiayaan relatif (NPF) in the financing industry remained relatively well
terjaga, meskipun menunjukan sedikit peningkatan maintained, despite a slight increase at the beginning of
di awal tahun. Per Januari 2025, NPF Gross dilaporkan the year. As of January 2025, Gross NPF was reported
berada mendekati 2,96%, namun masih angka tersebut at approximately 2.96%; however, this number was
dianggap terkendali oleh APPI sebagai indikator kualitas considered under control by APPI as an indicator of
aset keseluruhan yang masih relatif stabil. overall asset quality that remained relatively stable.
Secara keseluruhan, tahun 2025 merupakan periode Overall, 2025 marked a period of adaptation for the
adaptasi bagi industri jasa pembiayaan, dengan financing services industry, with a stronger focus on
fokus yang semakin nyata pada produk Pembiayaan productive financing products such as working capital
produktif seperti pembiayaan modal kerja dan financing and investment financing. Although growth in
pembiayaan investasi. Walaupun pertumbuhan total total receivables was affected by external factors and
piutang dipengaruhi oleh faktor eksternal dan kebijakan prudential policies, productive financing remained the
prudensial, pembiayaan produktif tetap menjadi primary driver of industry performance. Meanwhile,
pendorong utama kinerja industri, sementara penetrasi the adoption of technology and innovative financing
teknologi dan skema pembiayaan inovatif seperti BNPL schemes, such as BNPL, has further enhanced product
menambah diversifikasi produk yang relevan dengan diversification relevant to the current market demand.
kebutuhan pasar saat ini.
Tinjauan Operasional
Operational Review
Analisis Kinerja Operasi Per Segmen Analysis of Operating Performance by
Usaha Business Segment
Analisis kinerja operasi per segmen usaha, khususnya The analysis of operating performance by business
penyaluran pembiayaan berdasarkan produk, disajikan segment, particularly financing disbursement by
untuk memberikan gambaran ringkas mengenai product, is presented to provide a brief overview of the
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kontribusi masing-masing produk pembiayaan terhadap contribution of each financing product to the Company’s
kinerja Perseroan sepanjang tahun berjalan. performance during the year.
Sepanjang tahun 2025, total penyaluran pembiayaan Throughout 2025, the Company’s total financing
Perseroan tercatat sebesar Rp5,03 triliun, mengalami disbursement was recorded at Rp5.03 trillion, a decrease
penurunan sebesar 3,81% (YoY) dibandingkan tahun of 3.81% (YoY) compared to 2024 of Rp5.23 trillion. In
2024 yang mencapai Rp5,23 triliun. Dari sisi komposisi, terms of composition, working capital financing served
pembiayaan modal kerja menjadi kontributor utama as the main contributor, accounting for 60.97%, followed
dengan porsi sebesar 60,97%, diikuti oleh pembiayaan by investment financing at 39.03%.
investasi sebesar 39,03%.
Tabel Penyaluran Pembiayaan Berdasarkan Tujuan Pembiayaan
Table of Financing Disbursement by Financing Objective
(Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain | Presented in Million Rupiah, unless stated otherwise)
Uraian YoY 2024-
2025 2024 2023
Description 2025 (%)
Pembiayaan Modal Kerja | Working Capital Financing 3.065.673 1.190.961 2.032.589 (157,41)
Pembiayaan Anjak Piutang | Factoring 2.287.780 2.957.613 1.792.754 (22,65)
Pembiayaan Lainnya | Other Financing 777.893 674.602 239.835 (15,31)
Pembiayaan Investasi | Investment Financing 1.962.556 403.971 838.737 385,82
Jumlah Pembiayaan | Total Financing 5.028.229 5.227.147 2.871.326 (3,81)
Tabel PenyaluranPembiayaan Berdasarkan Produk
Table of Financing Disbursement by Product
(Disajikan dalam Jutaan Rupiah, kecuali dinyatakan lain | Presented in Million Rupiah, unless stated otherwise)
Uraian YoY 2024 –
2025 2024 2023
Description 2025 (%)
ABF 1,962,556 1,479,690 838,737 32.63
FACTORING 2,287,780 3,072,837 1,792,754 (25.55)
FMU 777,893 674,609 239,835 15.31
Grand Total 5,028,229 5,227,136 2,871,326 (3.81)
Pembiayaan Anjak Piutang Factoring Financing
Analisis kinerja operasi pada segmen Pembiayaan The analysis of operating performance in the Factoring
Factoring disusun untuk memberikan gambaran Financing segment is presented to provide an overview
mengenai kontribusi pembiayaan modal kerja berbasis of the contribution of working capital financing based
pengalihan piutang terhadap kinerja Perseroan. Segmen on the assignment of receivables to the Company’s
ini berperan penting dalam mendukung kebutuhan performance. This segment plays a vital role in
likuiditas dan kelancaran arus kas nasabah, sekaligus supporting customers’ liquidity needs and seamless
menjadi salah satu pilar pembiayaan produktif Perseroan. cash flow, while also serving as one of the Company’s
productive financing pillars.
Pada tahun 2025, Perseroan mencatatkan penurunan In 2025, the Company recorded a decrease in factoring
penyaluran pembiayaan anjak piutang (Factoring) financing disbursement of 25.55% compared to the
sebesar 25,55% dibandingkan tahun sebelumnya. previous year. This decline was primarily attributable to
Penurunan ini terutama disebabkan oleh penerapan the Company’s implementation of a more selective and
strategi Perseroan yang lebih selektif dan prudent dalam prudent strategy in factoring financing disbursement.
penyaluran pembiayaan Factoring. Hal ini dilakukan This aimed to maintain a sound and measurable
untuk menjaga kinerja pembiayaan tetap sehat dan financing performance.
terukur.
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Pembiayaan Asset Based Financing Asset-Based Financing
Analisis kinerja operasi pada segmen ini disajikan untuk The analysis of operating performance in this segment is
menggambarkan peran pembiayaan berbasis jaminan presented to describe the role of asset-based financing
aset dalam mendukung kinerja usaha Perseroan. in supporting the Company’s business performance.
Segmen ini memberikan solusi pembiayaan yang This segment offers financing solutions that emphasize
mengedepankan mitigasi risiko melalui penjaminan aset risk mitigation through the use of productive assets as
produktif, sehingga memungkinkan Perseroan menjaga collateral, enabling the Company to maintain a balance
keseimbangan antara ekspansi pembiayaan dan kualitas between financing expansion and portfolio quality.
portofolio.
Penyaluran pembiayaan Asset Based Finance (ABF) The Company’s Asset Based Finance (ABF) financing
Perseroan mencatatkan pertumbuhan sebesar 32,63% disbursement grew by 32.63% compared to the previous
dibandingkan tahun sebelumnya. Peningkatan ini year. This increase reflects the Company’s strategic
mencerminkan fokus strategis Perseroan dalam focus on optimizing productive asset-based financing
mengoptimalkan pembiayaan berbasis aset produktif with a more measurable risk profile. The growth was also
yang memiliki profil risiko lebih terukur. Pertumbuhan driven by increased demand for heavy equipment and
tersebut juga didorong oleh meningkatnya permintaan truck financing, particularly from the main sectors such
pembiayaan alat berat dan truk, khususnya dari sektor- as mining, logistics, and construction.
sektor utama seperti pertambangan, logistik, dan
konstruksi.
Pembiayaan Fasilitas Modal Usaha Working Capital Facility (FMU)
(FMU) Financing
Sebagai salah satu bentuk pembiayaan produktif, As one of the forms of productive financing, Working
Pembiayaan Fasilitas Modal Usaha (FMU) diberikan dalam Capital Facility (FMU) Financing is provided under
skema modal kerja melalui mekanisme pembiayaan lain a working capital scheme through other financing
yang telah memperoleh persetujuan dari Otoritas Jasa mechanisms approved by the Financial Services
Keuangan (OJK). Fasilitas ini disalurkan kepada penyedia Authority. This facility is extended to suppliers of goods
barang dan/atau jasa sehubungan dengan pembelian and/or services in relation to the purchase of goods or
barang atau pemanfaatan jasa yang dilakukan oleh utilization of services by the Debtor.
Debitur.
Penyaluran pembiayaan Fasilitas Modal Usaha (FMU) In 2025, the Company’s Working Capital Facility (FMU)
Perseroan pada tahun 2025 mencatatkan pertumbuhan financing disbursement grew by 15.31% compared to
sebesar 15,31% dibandingkan tahun 2024. Peningkatan 2024. This increase reflects the Company’s active role in
ini mencerminkan peran aktif Perseroan dalam supporting customers’ liquidity and operational needs,
mendukung kebutuhan likuiditas dan operasional particularly amid dynamic economic conditions that
nasabah, khususnya di tengah dinamika kondisi ekonomi require flexibility in short- to medium-term funding. The
yang menuntut fleksibilitas pendanaan jangka pendek growth was also driven by rising demand for working
hingga menengah. Pertumbuhan juga didorong oleh capital financing from the main sectors such as mining,
meningkatnya kebutuhan pembiayaan modal kerja dari logistics, and construction, as Debtors’ operational
sektor-sektor utama seperti pertambangan, logistik, activities increased.
dan konstruksi, seiring dengan peningkatan aktivitas
operasional Debitur.
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Posisi Outstanding Berdasarkan Jenis Produk
Outstanding Position by Product Type
Dalam Juta Rupiah | In Million Rupiah
Uraian
2025 2024 2023
Description
ABF 2.170.280 1.578.294 1.025.905
Factoring 653.297 1.025.005 706.781
FMU 188.354 85.257 115.821
Others - - 112.142
Penyaluran Pembiayaan Berdasarkan Financing Disbursement by Business
Segmen Bisnis Segment
Sepanjang tahun 2025, Perseroan menjalankan kegiatan Throughout 2025, the Company carried out its financing
pembiayaan dengan mengacu pada segmentasi activities in accordance with its established business
bisnis yang telah ditetapkan. Penyaluran pembiayaan segmentation. Financing disbursement focused on
difokuskan untuk mendukung berbagai lini usaha, antara supporting various business lines, including mining and
lain sektor pertambangan & penggalian, informasi & quarrying, information and communications, agriculture,
komunikasi, pertanian, pengangkutan dan lainnya. Rincian transportation, and others. The details of financing
penyaluran pembiayaan berdasarkan segmentasi bisnis disbursement by the Company’s business segmentation
Perseroan pada tahun 2025 disajikan pada tabel berikut: in 2025 are presented in the following table:
Tabel Penyaluran Pembiayaan Berdasarkan Segmentasi Bisnis
Table of Financing Disbursement by Business Segmentation
Dalam Juta Rupiah | In Million Rupiah
2025 2024 2023
Produk Pembiayaan
Financing Products Rp Juta Rp Juta Rp Juta
Unit Unit Unit
Rp Million Rp Million Rp Million
Pertambangan & Penggalian | Mining & Quarrying 816 1.644.282 650 1.225.000 390 856.727
Perdagangan Besar dan Manufaktur | Wholesale
318 575.162 354 910.696 158 328.159
Trade and Manufacturing
Informasi dan Komunikasi | Information and
44 591.183 145 994.542 202 1.134.672
Communication
Konstruksi | Construction 191 350.882 127 288.629 56 73.665
Investasi | Investment - - - - - -
Pengangkutan & Pergudangan | Transportation &
246 575.533 140 531.681 47 169.210
Warehousing
Industri Pengolahan | Processing Industry 21 33.030 48 265.203 7 84.013
Real Estat | Real Estate 5 90.929 6 91.339 19 90.929
Aktifitas Penyewaan dan Sewa Guna Usaha | Rental
217 467.958 107 245.881 5 9.944
and Leasing Activities
Pertanian | Agriculture 345 581.061 230 517.983 49 69.009
Pengadaan Listrik, Gas, Uap/Air Panas dan Udara
Dingin | Supply of Electricity, Gas, Steam/Hot Water - - - - - -
and Cold Air
Aktivitas Keuangan dan Asuransi | Finance and
34 103.209 28 115.680 3 (55.000)
Insurance Activities
Lainnya | Others 3 15.000 11 40.502 - -
Jumlah Pembiayaan | Total Financing 2240 5.028.229 1.846 5.227.136 936 2.871.326
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Pada tahun 2025, pembiayaan Perseroan paling banyak In 2025, the Company’s financing was mainly disbursed
disalurkan ke sektor Pertambangan dan Penggalian, to the Mining and Quarrying sector, accounting for
dimana porsi penyaluran ke sektor tersebut adalah 32.7% of total financing disbursement throughout the
sebesar 32.7% dari total penyaluaran pembiayaan year. The mining sector remained the main contributor
sepanjang tahun 2025. Sektor pertambangan tetap as production and commodity distribution activities
menjadi kontributor utama seiring dengan tingginya increased, driving demand for both investment and
aktivitas produksi dan distribusi komoditas, yang working capital financing.
mendorong kebutuhan akan pembiayaan investasi
maupun modal kerja.
Pendapatan dan Profitabilitas Per Segmen
Revenue and Profitability Per Segment
Selama tahun 2025, Perseroan menyalurkan pembiayaan Throughout 2025, the Company disbursed financing
melalui beberapa jenis produk pembiayaan, yang through several types of financing products, including
meliputi pembiayaan Legacy, Pembiayaan Berbasis Aset Legacy Financing, Asset-Based Financing, and
(Asset Based Financing), serta Anjak Piutang (Factoring). Factoring. The composition of the Company’s financing
Komposisi penyaluran pembiayaan Perseroan disbursement by product type in 2025 is presented in
berdasarkan jenis produk pada tahun 2025 disajikan the following table:
pada tabel berikut:
Tabel Pendapatan per Segmen Berdasarkan Jenis Produk Tahun 2025
Table of Revenue per Segment by Product Type in 2025
Dalam Juta Rupiah | In Million Rupiah
Pembiayaan Berbasis
Uraian Anjak Piutang Jumlah
Aset Legacy
Description Factoring Receivables Total
Asset-Based Financing
Pendapatan Segmen | Segment Revenue 134.153 283.690 (449) 417.394
Beban Segmen | Segment Expenses (165.598) (349.293) (922) (514.892)
Laba (Rugi) sebelum Pajak Final | Profit
(31.445) (65.603) (450) (97.498)
(Loss) Before Tax
Beban Pajak Final | Final Tax Expense (130) (275) - (405)
Laba (Rugi) Sebelum Manfaat Pajak
Penghasilan | Profit (Loss) Before Income (31.576) (65.878) (450) (97.903)
Tax Benefit
Manfaat Pajak Penghasilan Neto | Income
5.259 11.094 29 16.353
Tax Benefit
Laba/(Rugi) Tahun Berjalan | Profit/
(26.316) (54.784) (450) (81.550)
(Loss) for the Year
Laba komprehensif lain | Other
(51) (107) - (158)
Comprehensive Income
Total Laba (Rugi) Komprehensif | Total
(26.367) (54.891) (450) (81.708)
Comprehensive Income (Loss)
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Analisis Kinerja Keuangan
Financial Performance Analysis
Laporan Keuangan Perseroan yang disajikan dalam The Company’s Financial Statements presented in this
Laporan Tahunan ini telah disusun dan disajikan sesuai Annual Report have been prepared and presented in
dengan Standar Akuntansi Keuangan di Indonesia accordance with the applicable Indonesian Financial
(SAK) yang berlaku secara konsisten. Penyusunan Accounting Standards (SAK). The preparation of these
laporan keuangan tersebut mencerminkan penerapan financial statements reflects the application of fair,
prinsip akuntansi yang wajar, transparan, dan dapat transparent, and comparable accounting principles,
diperbandingkan, sehingga memberikan informasi yang thereby providing reliable information regarding the
andal mengenai posisi keuangan, kinerja keuangan, serta Company’s financial position, financial performance, and
arus kas Perseroan. cash flows.
Untuk memastikan kewajaran dan keandalan informasi To ensure the fairness and reliability of the financial
keuangan, Laporan Keuangan Perseroan telah diaudit information, the Company’s Financial Statements have
oleh Kantor Akuntan Publik Teramihardja, Pradhono been audited by Teramihardja, Pradhono & Chandra
& Chandra, dengan laporan auditor independen yang Public Accounting Firm, with the independent auditor’s
diterbitkan pada tanggal 18 Maret 2026. Berdasarkan report issued on March 18, 2026. Based on the audit,
hasil audit tersebut, Kantor Akuntan Publik memberikan the Public Accounting Firm provided a fair opinion in
opini wajar, dalam semua hal yang material, yang all material respects, indicating that the Company’s
menunjukkan bahwa laporan keuangan Perseroan financial statements have been presented fairly in
telah disajikan secara wajar sesuai dengan SAK dan accordance with SAK and reflect the Company’s
mencerminkan kondisi keuangan Perseroan secara financial condition accurately.
akurat.
Laporan Posisi Keuangan
Statement of Financial Position
Tabel Laporan Posisi Keuangan
Statement of Financial Position Table
Dalam Juta Rupiah | In Million Rupiah
Perubahan |
Uraian | Description 2025 2024 2023
Changes (%)
Jumlah Aset | Total Assets 3.389.029 3.191.057 2.460.166 6,20%
Jumlah Liabilitas | Total Liabilities 2.897.987 2.618.307 1.844.414 10,68%
Jumlah Ekuitas | Total Equity 491.042 572.749 615.752 (14,27)%
Aset Asset
Sepanjang tahun 2025, total aset Perseroan tercatat Throughout 2025, the Company’s total assets were
sebesar Rp3,39 triliun, meningkat dibandingkan posisi recorded at Rp3.39 trillion, an increase compared to
tahun 2024 yang sebesar Rp3,19 triliun. Kenaikan ini 2024 of Rp3.19 trillion. This increase was influenced
dipengaruhi oleh perubahan pada beberapa komponen by changes in several key components, which are
utama yang disajikan lebih rinci pada tabel berikut: presented in more detail in the following table:
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Tabel Jumlah Aset
Table of Total Assets
Dalam Juta Rupiah | In Million Rupiah
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Kas dan Setara Kas | Cash On Hand and In Banks 149.287 153.262 67.717 (2,59)%
Piutang Pembiayaan – neto | Financing Receivables - net 2.906.060 2.639.499 1.951.180 10,10%
Piutang Lain-lain | Other Receivables 169.581 265.453 242.510 (36,12)%
Biaya Dibayar di Muka | Prepaid Expenses 119.374 113.991 133.899 4,72%
Aset Pajak Tangguhan – neto | Deferred Tax Assets - net 21.411 5.013 48.979 327,11%
Aset Tetap | Property and Equipment 6.936 11.120 10.414 (37,63)%
Aset Hak Guna | Right-of-Use Assets 14.899 1.258 4.277 1.084,34%
Aset Lain-lain | Other Assets 1.358 1.338 1.190 1,49%
Jumlah Aset | Total Assets 3.389.029 3.191.057 2.460.166 6,20%
Liabilitas Liabilities
Sepanjang tahun 2025, total liabilitas Perseroan tercatat Throughout 2025, the Company’s total liabilities were
sebesar Rp2,90 triliun, meningkat dibandingkan posisi recorded at Rp2.90 trillion, an increase compared to
tahun 2024 yang sebesar Rp2,62 triliun. Kenaikan 2024 of Rp2.62 trillion. This increase was influenced by
tersebut dipengaruhi oleh perubahan pada beberapa changes in several key components, which are presented
komponen utama yang disajikan lebih rinci pada tabel in more detail in the following table:
berikut:
Tabel Jumlah Liabilitas
Table of Total Liabilities
Dalam Juta Rupiah | In Million Rupiah
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Pinjaman – neto | Loans - net 2.821.519 2.561.185 1.796.849 10,16%
Utang Transaksi Pembiayaan | Financing Transaction Payables 24.498 - - 100%
Utang Derivatif | Derivative Debt - -
Utang Premi Asuransi | Insurance Premium Payables 822 22 4 3.636,36%
Beban Akrual | Accrued Expense 12.969 16.471 14.451 (21,26)%
Utang Pajak | Taxes Payable 404 139 599 190,65%
Utang Lain-lain | Other Payables 44.850 36.524 25.107 22,80%
Liabilitas Sewa | Lease Liabilities 14.657 1.099 5.041 1.233,67%
Liabilitas Imbalan Kerja Karyawan | Employee Benefits Liability 2.742 2.867 2.363 (4,36)%
Jumlah Liabilitas | Total Liabilities 2.897.987 2.618.308 1.844.414 10,68%
Ekuitas Equity
Pada tanggal 31 Desember 2025, ekuitas Perseroan On December 31, 2025, the Company’s equity was
tercatat sebesar Rp491,04 miliar, menurun sebesar recorded at Rp491.04 billion, a decrease of 14.27%
14,27% dibandingkan dengan posisi tahun 2024 compared to 2024 of Rp572.75 billion. This decrease
yang mencapai Rp572,75 miliar. Penurunan tersebut was influenced by changes in several key components,
dipengaruhi oleh perubahan pada beberapa komponen as presented below:
utama sebagaimana dijelaskan berikut ini:
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Tabel Jumlah Ekuitas
Table of Total Equity
Dalam Juta Rupiah | In Million Rupiah
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Modal Ditempatkan dan Disetor Penuh | Issued and Fully Paid
654.244 654.244 654.244 -
Capital
Tambahan Modal Disetor-neto | Additional Paid-In Capital -
335.487 335.487 335.487 -
net
Laba (Rugi) Komprehensif Lain | Other Comprehensive (2.528)
(2.685) (2.689) 6,21%
Income (Loss)
Saldo Laba (Defisit) | Retained Earnings (Deficit) (496.005) (414.454) (371.290) 19,68%
Jumlah Ekuitas | Total Equity 491.042 572.750 615.752 (14,27)%
Laporan Laba (Rugi) dan Penghasilan
Komprehensif Lain
Statement of Profit (Loss) and Other Comprehensive Income
Dalam Juta Rupiah | In Million Rupiah
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Pendapatan | Income
Pendapatan Pembiayaan | Financing Income 402.806 344.100 232.822 17,06%
Pendapatan Bunga | Interest Income 2.026 1.606 1.215 26,15%
Pendapatan Lain-lain | Other Income 12.561 41.654 25.534 (69,84)%
Jumlah Pendapatan | Total Income 417.394 387.359 259.571 7,75%
Beban | Expenses
Beban Bunga dan Keuangan | Interest and Financing Charges (276.259) (226.885) (133.137) 21,76%
Penyisihan Kerugian Penurunan Nilai dan Penghapusan
Piutang Pembiayaan dan Piutang lain-lain | Provision For
(86.696) (18.963) (10.177) 357,19%
Impairment Losses and Written-Off Financing Receivables
and Other Receivables
Gaji dan Tunjangan | Salaries and Benefits (55.264) (56.323) (51.517) (198,12)%
Beban Umum dan Administrasi | General and Administrative
(151.103) (83.939) (60.177) 80,12%
Expenses
Beban Iklan dan Promosi | Advertising and Promotion
(22) (82) (54) (73,17)%
Expenses
Beban Lain-lain | Other Expenses (811) (89) (388) 811,24%
Jumlah Beban | Total Expenses (514.892) (386.282) (255.450) (33,29%)
Laba (Rugi) sebelum Beban Pajak Final dan Manfaat Pajak
1.078
Penghasilan | Profit (Loss) before Final Tax Expense and (97.498) 4.121 (9.144,34)%
Income Tax Benefit
Beban Pajak Final | Final Tax Expense (405) (321) (243) 26,17%
Laba (Rugi) sebelum Manfaat Pajak Penghasilan | Profit
(97.903) 756 3.878 (13.050,13)%
(Loss) before Income Tax Benefit
Manfaat (Beban) Pajak Penghasilan – neto | Income Tax
16.353 (43.920) (60.971) (137,23)%
Benefit (Expense) – net
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Dalam Juta Rupiah | In Million Rupiah
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Laba (Rugi) Tahun Berjalan | Profit (Loss) for the Year (81.550) (43.164) (57.093) 88,93%
Penghasilan (Rugi) Komprehensif lain | Other Comprehensive
(158) 161 (58) (198,14)%
Income (Loss)
Jumlah Laba (Rugi) Komprehensif Tahun Berjalan | Total
(81.708) (43.003) (57.151) 90%
Comprehensive Income (Loss) for the Year
Laba (Rugi) Per Saham Dasar (dalam Rp penuh) | Basic
(12,46) (6,60) (8,73) 88,79%
Earnings (Loss) Per Share (in full Rp)
Pendapatan Income
Perseroan berhasil membukukan pendapatan sebesar The Company managed to record an income of Rp417.39
Rp417,39 miliar pada tahun 2025, meningkat 7,75% billion in 2025, an increase of 7.75% compared to 2024
dibandingkan dengan tahun 2024 sebesar Rp387,36 of Rp387.36 billion. This increase was driven by growth in
miliar. Peningkatan ini didorong oleh pertumbuhan financing disbursements, optimization of the productive
penyaluran pembiayaan, optimalisasi portofolio financing portfolio, and improved income quality through
pembiayaan produktif, serta peningkatan kualitas more effective asset management.
pendapatan dari pengelolaan aset yang lebih efektif.
Beban Expenses
Hingga akhir Desember 2025, Perseroan membukukan As of the end of December 2025, the Company recorded
total beban sebesar Rp514,89 miliar, meningkat 33,29% total expenses of Rp514.89 billion, an increase of 33.29%
dibandingkan dengan tahun 2024 sebesar Rp386,28 compared to 2024 of Rp386.28 billion. This increase
miliar. Peningkatan ini dikontribusikan oleh kenaikan was contributed by the rise in interest expenses in line
beban bunga sejalan dengan utilisasi pinjaman dari with the utilization of bank borrowings to fund financing
perbankan untuk mendanai pencairan pembiayaan di disbursements in 2025, the increase in general expenses,
2025, peningkatan biaya umum serta pembentukan as well as the establishment of additional loss provisions
cadangan kerugian tambahan untuk aset yang sudah for repossessed assets as part of the implementation
ditarik sebagai bagian dari penerapan prinsip kehati- of prudential principles in risk management, higher
hatian dalam pengelolaan risiko, peningkatan biaya operational expenses, and the establishment of a
operasional, serta pembentukan cadangan kerugian higher allowance for impairment losses (CKPN) as part
penurunan nilai (CKPN) yang lebih tinggi sebagai bagian of the implementation of prudential principles in risk
dari penerapan prinsip kehati-hatian dalam pengelolaan management.
risiko.
Laba (Rugi) Tahun Berjalan Profit (Loss) for the Year
Hingga 31 Desember 2025, Perseroan membukukan As of December 31, 2025, the Company recorded a loss
rugi tahun berjalan sebesar Rp81,55 miliar, meningkat for the year of Rp81.55 billion, an increase compared to
dibandingkan dengan tahun sebelumnya sebesar the previous year of Rp43.16 billion.
Rp43,16 miliar.
Penghasilan (Rugi) Komprehensif Lain Other Comprehensive Income (Loss)
Pada tahun 2025, Perseroan mencatat kerugian In 2025, the Company recorded other comprehensive
komprehensif lain sebesar -Rp158 juta, yang menunjukan loss of -Rp158 million, a decrease from 2024, in which
penurunan dari tahun 2024 dimana penghasilan other comprehensive income amounted to Rp161
komprehensif lain dicatatkan sebesar Rp161 juta pada million in 2024.
tahun 2024.
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Laba (Rugi) Komprehensif Tahun Comprehensive Income (Loss) for the
Berjalan Year
Pada 31 Desember 2025, Perseroan mencatat rugi As of December 31, 2025, the Company recorded a
komprehensif tahun berjalan sebesar Rp81,71 miliar, lebih comprehensive loss for the year of Rp81.71 billion, higher
tinggi dibandingkan tahun 2024 yang sebesar Rp43 compared to 2024 of Rp43 billion.
miliar.
Laporan Arus Kas
Statement of Cash Flow
Tabel Laporan Arus Kas
Statement of Cash Flow Table
Dalam Juta Rupiah | In Million Rupiah
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Kas neto diperoleh (digunakan) dari aktivitas operasi | Net
(256.303) (669.668) (824.785) (61,73)%
cash provided (used) from operating activities
Kas neto diperoleh (digunakan) dari aktivitas investasi | Net
70 (4.546) 12.294 (101,54)%
cash provided (used) from investing activities
Kas neto diperoleh (digunakan) dari aktivitas pendanaan | Net
252.990 759.760 775.636 (66,70)%
cash provided (used) from financing activities
Kenaikan (Penurunan) Neto Kas dan Setara Kas | Net Increase
(3.243) 85.545 (36.855) (103,79)%
(Decrease) In Cash On Hand and In Banks
Kas dan Setara Kas Awal Tahun | Cash On Hand and In Banks
153.262 67.716 104.571 126,33%
at Beginning of Year
Kas dan Setara Kas Akhir Tahun | Cash On Hand and In Banks
149.287 153.261 67.716 (2,59)%
at End of Year
Pada 31 Desember 2025, saldo kas dan setara kas awal As of December 31, 2025, the cash on hand and in
tahun tercatat sebesar Rp153,26 miliar, sementara banks at the beginning of the year was recorded at
saldo akhir tahun sebesar Rp149,28 miliar, menunjukkan Rp153.26 billion, while the cash on hand and in banks
penurunan dibandingkan posisi tahun sebelumnya. at the end of the year amounted to Rp149.28 billion,
Sebagai perbandingan, pada tahun 2024 Perseroan indicating a decrease compared to the previous year.
mencatat kas dan setara kas masing-masing sebesar For comparison, in 2024, the Company recorded cash
Rp67,71 miliar pada awal tahun dan Rp153,26 miliar pada on hand and in banks at the beginning of the year of
akhir tahun. Rp67.71 billion and Rp153.26 billion at the end of the year.
Aktivitas Operasi Operating Activities
Hingga 31 Desember 2025, Perseroan mencatat kas As of December 31, 2025, the Company recorded net
neto yang digunakan untuk aktivitas operasi sebesar cash used in operating activities of Rp256.30 billion,
Rp256,30 miliar, menunjukkan penurunan penggunaan reflecting a lower cash outflow compared to 2024, which
kas dibandingkan tahun 2024 yang mencapai Rp669,67 amounted to Rp669.67 billion.
miliar.
Aktivitas Investasi Investing Activities
Hingga 31 Desember 2025, Perseroan mencatat kas As of December 31, 2025, the Company recorded net
neto dari aktivitas investasi sebesar Rp71 miliar, berbalik cash provided by investing activities of Rp71 billion, in
dari posisi tahun 2024 yang mencatat penggunaan contrast to the position in 2024, which recorded cash
kas sebesar Rp4,55 miliar, sehingga menunjukkan used of Rp4.55 billion, thereby indicating a significant
peningkatan arus kas yang signifikan dari aktivitas improvement in cash flows from investing activities.
investasi.
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Aktivitas Pendanaan Financing Activities
Hingga 31 Desember 2025, Perseroan mencatat kas As of December 31, 2025, the Company recorded net
neto yang diperoleh dari aktivitas pendanaan sebesar cash provided by financing activities of Rp252.99 billion,
Rp252,99 miliar, menurun dibandingkan tahun 2024 a decrease compared to 2024 of Rp759.76 billion.
yang mencapai Rp759,76 miliar.
Kemampuan Membayar Utang dan Kolektibilitas
Piutang
Ability to Pay Debts and Collectibility of Receivables
Kemampuan membayar utang dan pengelolaan The Company’s ability to meet its debt obligations
kolektibilitas piutang merupakan aspek penting dalam and manage receivables collectibility constitutes a key
menjaga kesehatan keuangan dan keberlangsungan aspect in maintaining financial soundness and business
usaha Perseroan. Perseroan senantiasa mengelola sustainability. The Company consistently manages its
kewajiban keuangan secara prudent dengan memastikan financial obligations in a prudent manner by ensuring
ketersediaan likuiditas yang memadai, struktur adequate liquidity, maintaining a sound capital structure,
permodalan yang sehat, serta pengelolaan arus kas yang and implementing well-planned cash flow management.
terencana. Upaya ini dilakukan agar Perseroan mampu These efforts aim to ensure that the Company is able
memenuhi seluruh kewajiban jangka pendek maupun to meet both its current and non-current liabilities in a
jangka panjang secara tepat waktu, sekaligus menjaga timely manner, while maintaining the trust of creditors
kepercayaan kreditur dan mitra usaha. and business partners.
Di sisi lain, Perseroan menerapkan pengelolaan piutang On the other hand, the Company implements disciplined
yang disiplin dan terukur untuk menjaga kualitas and measured receivables management to maintain the
aset pembiayaan. Proses analisis kredit yang selektif, quality of its financing assets. Selective credit analysis
pemantauan portofolio pembiayaan secara berkala, process, periodic monitoring of the financing portfolio,
serta penerapan strategi penagihan yang efektif menjadi and the implementation of effective collection strategies
bagian dari upaya Perseroan dalam menjaga tingkat form part of the Company’s efforts to keep receivables
kolektibilitas piutang tetap terkendali. Rasio lancar collectibility under control. The Company’s current ratio
Perseroan pada tahun 2025 adalah sebagai berikut: in 2025 is as follows:
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Rasio Lancar | Current Ratio (%) 104,62 112,24 142,31 (6,79)%
Gearing Ratio (kali) | Gearing Ratio (times) 5,75 4,47 2,92 28,64%
Rasio Permodalan (%) | Capital Ratio (%) 62,44 87,29 119,14 (28,47)%
Rasio Ekuitas terhadap Modal Disetor (%) | Equity to Fully Paid
75,05 87,54 94,12 (14,27)%
Capital Ratio (%)
Tingkat Kesehatan Keuangan (%) | The Level of Financial
1,45 1,70 1,60 (14,71)%
Soundness (%)
Tingkat Kolektibilitas Piutang
Receivables Collectibility Level
Tingkat kolektibilitas piutang merupakan salah satu The collectibility level of receivables is one of the main
indikator utama dalam menilai kualitas aset pembiayaan indicators in assessing the quality of the Company’s
serta efektivitas manajemen risiko kredit Perseroan. financing assets and the effectiveness of its credit risk
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Perseroan senantiasa memantau kualitas piutang management. The Company continuously monitors
secara berkelanjutan dengan mengelompokkan the quality of receivables by classifying them based
piutang berdasarkan tingkat kolektibilitas sesuai on collectibility levels in accordance with applicable
dengan ketentuan regulator dan kebijakan internal yang regulatory provisions and internal policies. This
berlaku. Pemantauan ini bertujuan untuk memastikan monitoring aims to ensure that potential risks of
bahwa potensi risiko penurunan kualitas piutang dapat deterioration in receivables quality can be identified
diidentifikasi sejak dini dan ditangani secara tepat. early and addressed appropriately.
Sepanjang tahun 2025, Perseroan berhasil menjaga Throughout 2025, the Company managed to maintain
kinerja pembiayaan tetap stabil meskipun dihadapkan stable financing performance despite facing the
pada dinamika ekonomi dan tantangan pasar yang dynamic of economic conditions and significant
cukup signifikan. Tingkat Non Performing Financing (NPF) market challenges. The Company’s net Non-Performing
neto Perseroan tercatat sebesar 3,30%, mencerminkan Financing (NPF) ratio was recorded at 3.30%, reflecting a
kualitas portofolio pembiayaan yang tetap terjaga serta well-maintained financing portfolio quality as well as the
efektivitas penerapan manajemen risiko dan prinsip effectiveness of risk management implementation and
kehati-hatian dalam penyaluran pembiayaan. prudential principles in financing disbursement.
Tabel Tingkat Kolektibilitas Piutang
Table of Receivables Collectibility Level (%)
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Rasio Piutang Pembiayaan terhadap Total Aset | Financing to
85,75 82,63 79,31 3,78%
Asset Ratio
Rasio Saldo Piutang Pembiayaan neto terhadap Total Pendanaan
103 103,06 108,59 (0,06)%
yang Diterima | Net Financing Receivables to Funding Ratio
Rasio Saldo Piutang Pembiayaan untuk Pembiayaan Investasi
dan Modal Kerja Dibandingkan dengan Total Saldo Piutang
92,80 95,99 99,04 (3,32)%
Pembiayaan | Net Financing Receivables for Investment And
Working Capital Financing to Total Financing Receivables Ratio
Rasio NPF – neto | NPF ratio – net 3,30 1,33 1,83 148,12%
Rasio NPF – gross | NPF ratio – gross 3,98 1,97 2,14 102,03%
Struktur Modal dan Kebijakan Struktur Modal
Capital Structure and Capital Structure Policy
Struktur modal Perusahaan mencerminkan The Company’s capital structure reflects a measured
keseimbangan yang terukur antara penggunaan balance between the use of equity and liabilities as
ekuitas dan liabilitas sebagai sumber pendanaan sources of funding to support business activities
dalam mendukung kegiatan usaha dan pengembangan and business development. The capital structure is
bisnis. Penetapan struktur modal dilakukan dengan determined by taking into account the Company’s
mempertimbangkan kemampuan Perusahaan dalam ability to meet its financial obligations, maintain a sound
memenuhi kewajiban keuangan, menjaga tingkat capital level, and optimize funding costs to remain
permodalan yang sehat, serta mengoptimalkan biaya competitive. In establishing its capital structure policy,
pendanaan agar tetap kompetitif. Dalam menetapkan the Company consistently refers to the provisions and
kebijakan struktur modal, Perusahaan senantiasa oversight of the Financial Services Authority, particularly
mengacu pada ketentuan dan pengawasan dari Otoritas OJK Regulation (POJK) No. 35/POJK.05/2018 dated
Jasa Keuangan, khususnya Peraturan OJK (POJK) No.35/ December 27, 2018, concerning the Implementation of
POJK.05/2018 tanggal 27 Desember 2018 tentang Financing Company Business, whereby the maximum
Penyelenggaraan Usaha Perusahaan Pembiayaan, jumlah gearing ratio is 10 (ten) times of total equity. Based on
maksimum gearing ratio adalah sebesar 10 (sepuluh) kali OJK regulations, the Company is required to maintain
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dari total ekuitas. Berdasarkan peraturan OJK, Perseroan a minimum equity of Rp100 billion, and the Company
wajib memiliki ekuitas paling sedikit sebesar Rp100 meets this requirement, with the capital structure
miliar, dan Perseroan memenuhi persyaratan tersebut details as follows:
dengan rincian struktur modal sebagai berikut:
Tabel Struktur Modal
Table of Capital Structure
Dalam Juta Rupiah | In Million Rupiah
Uraian Perubahan
2025 2024 2023
Description Changes (%)
Liabilitas | Liabilities
Pinjaman | Loans 2.821.519 2.561.184 1.796.849 10,16%
Utang Lain-lain Pihak Ketiga | Other Payables - Third Parties 43.828 35.886 24.676 22,13%
Jumlah Liabilitas | Total Liabilities 2.897.987 2.618.308 1.844.414 10,68%
Ekuitas | Equity
Jumlah Ekuitas | Total Equity 491.042 572.750 615.752 (14,27)%
Gearing Ratio (kali) | Gearing Ratio (times) 5,75 4,47 2,92 28,64%
Jumlah Liabilitas dan Ekuitas | Total Liabilities and Equity 3.389.029 3.191.057 2.460.166 6,20%
Ikatan Material Untuk Investasi Barang Modal
Material Commitments for Capital Expenditures
Sepanjang tahun 2025, Perseroan tidak mencatat Throughout 2025, the Company did not record any
adanya ikatan material yang berkaitan dengan investasi material commitments related to capital expenditures.
barang modal. Kondisi ini menunjukkan bahwa kegiatan This condition indicates that the Company’s operational
operasional dan pengembangan usaha Perseroan activities and business development were carried out
dapat dijalankan secara optimal dengan memanfaatkan optimally by utilizing existing assets and infrastructure.
aset dan infrastruktur yang telah dimiliki. Tidak adanya The absence of significant capital expenditure
komitmen investasi barang modal yang signifikan juga commitments also reflects a selective and prudent
mencerminkan pendekatan manajemen yang selektif management approach in making investment decisions,
dan berhati-hati dalam pengambilan keputusan while taking into account capital efficiency, actual
investasi, dengan tetap mempertimbangkan efisiensi operational needs, and evolving business conditions
penggunaan modal, kebutuhan operasional aktual, throughout the reporting year.
serta kondisi bisnis yang berkembang sepanjang tahun
pelaporan.
Investasi Barang Modal Tahun 2025
Capital Expenditures In 2025
Pada tahun 2025, Perseroan mencatat nilai investasi In 2025, the Company recorded capital expenditures
barang modal sebesar Rp6,94 miliar, menurun of Rp6.94 billion, a decrease compared to 2024 of
dibandingkan dengan tahun 2024 yang sebesar Rp11,12 Rp11.12 billion. This decrease reflects the Company’s
miliar. Penurunan ini mencerminkan kebijakan Perseroan policy to optimize the use of existing assets and to
dalam mengoptimalkan penggunaan aset yang telah ada adjust investment priorities more selectively in line with
serta melakukan penyesuaian prioritas investasi secara operational needs and business conditions.
lebih selektif sesuai dengan kebutuhan operasional dan
kondisi bisnis.
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Nilai Investasi Barang Modal
Capital Expenditure Value
Dalam Juta Rupiah | In Million Rupiah
Jenis Investasi barang Modal
2025 2024
Type of Capital Expenditure
Jenis Investasi Barang Modal | Type of Capital Expenditure - -
Bangunan dan Prasarana | Building and Infrastructure - -
Pengembangan Bangunan yang Disewa | Leasehold Improvements - 2.390
Kendaraan | Vehicles 926 1.299
Peralatan Kantor | Office Equipment 1.284 6.231
Aset dalam Penyelesaian | Construction in Progress - 1.201
Nilai buku neto | Net book value 6.936 11.120
Perbandingan Antara Target dan Realisasi Tahun
2025, Serta Proyeksi Tahun 2026
Comparison Between 2025 Target and Realization, and 2026 Projection
Sepanjang tahun 2025, Perseroan secara konsisten Throughout 2025, the Company consistently monitored
melakukan pemantauan atas pencapaian kinerja dengan performance achievements by comparing the targets
membandingkan antara target yang telah ditetapkan di set at the beginning of the year with the actual
awal tahun dan realisasi yang berhasil dicapai. Evaluasi realization achieved. This evaluation covered operational
ini mencakup aspek operasional, keuangan, serta and financial aspects, as well as the effectiveness of
efektivitas pelaksanaan strategi bisnis dalam merespons business strategy execution in responding to market
dinamika pasar dan tantangan eksternal. Secara umum, dynamics and external challenges. In general, the realized
realisasi kinerja menunjukkan tingkat pencapaian performance demonstrated an achievement level in
yang sejalan dengan rencana kerja, meskipun terdapat line with the work plan. However, several indicators
beberapa indikator yang mengalami penyesuaian akibat were adjusted due to economic conditions, industry
kondisi ekonomi, perkembangan industri, serta kebijakan developments, and management policies in maintaining
manajemen dalam menjaga prinsip kehati-hatian dan prudential principles and asset quality.
kualitas aset.
Hasil perbandingan antara target dan realisasi tahun The comparison between the 2025 targets and realization
2025 menjadi dasar penting dalam penyusunan proyeksi serves as the main basis for preparing the Company’s
kinerja tahun 2026. Dengan mempertimbangkan capaian 2026 performance projection. With due consideration
yang telah diraih, tren pertumbuhan usaha, serta of the achievements attained, business growth trends,
peluang dan risiko yang diperkirakan akan dihadapi, as well as the opportunities and risks anticipated, the
Perseroan menetapkan proyeksi tahun 2026 secara Company has established the 2026 projection in a more
lebih terukur dan realistis. Proyeksi tersebut diarahkan measured and realistic manner. The projection is aimed
untuk mendorong pertumbuhan yang berkelanjutan, at driving sustainable growth, enhancing operational
peningkatan efisiensi operasional, serta penguatan efficiency, and strengthening the financial structure,
struktur keuangan, dengan tetap memperhatikan prinsip while upholding good corporate governance and
tata kelola perusahaan yang baik dan kehati-hatian prudential principles in risk management.
dalam pengelolaan risiko.
Target Keuangan Financial Targets
Secara ringkas, berikut ini dapat dilihat perbandingan In brief, the following presents a comparison between
antara target dan realisasi RKAP Tahun 2025, serta the 2025 RKAP targets and realization, as well as the
proyeksi tahun 2026: 2026 projection:
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Realisasi 2025
Target dalam RKAP 2025 Realization
Uraian Target RKAP 2026
2025
Description Pemenuhan Target in 2026 RKAP
Target in 2025 RKAP Nominal
Fulfillment
Pendapatan | Income 467.571 417.394 89% 535.194
Beban Pokok Pendapatan | Cost of
(455.848) (514.892) 113% 518.913
Revenue
Laba Kotor | Gross Profit 11.723 (97.903) (835%) 16.282
Laba (Rugi) Bersih Tahun Berjalan |
8.143 (81.550) (1.001%) 12.700
Net Profit (Loss) for the Year
Penghasilan (Kerugian)
Komprehensif Tahun Berjalan |
8.143 (81.708) (1.003%) 12.700
Comprehensive Income (Loss) for
the Year
Struktur Modal | Capital Structure Pembahasan mengenai Struktur Modal dapat dilihat pada sub bab Struktur Modal |
Discussion on Capital Structure is available in the Capital Structure sub-chapter.
Kebijakan Dividen | Dividend Policy Pembahasan mengenai Kebijakan Dividen dapat dilihat pada sub bab Kebijakan Dividen |
Discussion on Dividend Policy is available in the Dividend Policy sub-chapter.
Informasi Keuangan yang Telah Dilaporkan yang
Mengandung Kejadian yang Sifatnya Luar Biasa
atau Jarang Terjadi
Reported Financial Information Containing Extraordinary or Non-Recurring
Events
Sepanjang tahun 2025, Perseroan tidak mencatat Throughout 2025, the Company did not record any
adanya kejadian atau transaksi keuangan yang bersifat extraordinary or non-recurring financial events or
luar biasa maupun jarang terjadi (non-recurring). transactions. All recorded financial activities represent
Seluruh aktivitas keuangan yang dibukukan merupakan fair transactions and reflect the Company’s business
transaksi yang wajar dan mencerminkan kegiatan operations as appropriate, covering operating, investing,
usaha Perseroan sebagaimana mestinya, baik dalam and financing activities. This condition indicates the
aktivitas operasional, investasi, maupun pendanaan. stability of financial management and the consistent
Kondisi ini menunjukkan stabilitas pengelolaan keuangan application of applicable accounting policies, thereby
serta konsistensi penerapan kebijakan akuntansi yang enabling the Company’s financial statements to present
berlaku, sehingga laporan keuangan Perseroan dapat an objective, reliable, and comparable overview of its
memberikan gambaran kinerja dan posisi keuangan yang performance and financial position from period to
objektif, andal, dan dapat diperbandingkan dari periode period.
ke periode.
Informasi Dan Fakta Material yang Terjadi Setelah
Tanggal Laporan Akuntan
Material Information and Facts Subsequent to the Date of the Accountant’s
Report
Sepanjang tahun 2025, Perusahaan tidak mencatat Throughout 2025, the Company did not record any
adanya informasi dan fakta material yang terjadi setelah material information or facts following the accountant’s
tanggal laporan akuntan. report date.
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Prospek Usaha
Business Outlook
Prospek usaha tahun 2026 bagi Perseroan diperkirakan The Company’s business outlook in 2026 is expected
berada dalam tren yang positif, sejalan dengan proyeksi to remain positive, in line with the projected growth
pertumbuhan industri pembiayaan nasional yang tetap of the national financing industry, which continues to
ekspansif. Industri pembiayaan diperkirakan akan terus be expansive. The financing industry is expected to
didorong oleh pemulihan aktivitas ekonomi, peningkatan be supported by the recovery of economic activity,
kebutuhan pembiayaan produktif, serta peran increasing demand for productive financing, and the
pembiayaan non-bank yang semakin strategis dalam increasingly strategic role of non-bank financing in
mendukung sektor riil. Fokus pemerintah dan regulator, supporting the real sector. The focus of the government
termasuk Otoritas Jasa Keuangan, terhadap penguatan and regulators, including the Financial Services Authority,
intermediasi pembiayaan yang sehat juga menjadi on strengthening sound financing intermediation also
katalis bagi pertumbuhan industri secara berkelanjutan. serves as a catalyst for sustainable industry growth.
Dalam konteks tersebut, Perseroan memiliki peluang In light of this, the Company has the opportunity to
untuk memperkuat kinerja melalui optimalisasi strengthen its performance by optimizing its productive
portofolio pembiayaan produktif, khususnya pada financing portfolio, particularly in investment financing,
segmen pembiayaan investasi, modal kerja (factoring), working capital (factoring), and asset-based financing
dan pembiayaan berbasis aset (asset based financing) segments, which are projected to continue growing
yang diproyeksikan tetap tumbuh seiring meningkatnya as business funding needs increase. The trend of
kebutuhan pendanaan dunia usaha. Tren digitalisasi business process digitalization, strengthening of risk
proses bisnis, penguatan manajemen risiko, serta management, and the utilization of data analytics in
pemanfaatan data analytics dalam pengambilan financing decision-making are also expected to be key
keputusan pembiayaan juga diperkirakan menjadi faktor supporting factors in improving efficiency and asset
pendukung utama dalam meningkatkan efisiensi dan quality.
kualitas aset.
Selain itu, peningkatan kesadaran pelaku usaha terhadap In addition, raising awareness among business players
pentingnya struktur pembiayaan yang fleksibel dan of the importance of flexible financing structures
sesuai kebutuhan operasional membuka ruang bagi tailored to operational needs provides the Company
Perseroan untuk mengembangkan produk dan layanan with opportunities to develop more adaptive products
yang lebih adaptif. Dengan tetap menjaga prinsip kehati- and services. By maintaining prudential principles,
hatian, kualitas pembiayaan, serta kepatuhan terhadap financing quality, and regulatory compliance, the
regulasi, Perseroan optimistis dapat memanfaatkan Company remains optimistic in seizing the growth
momentum pertumbuhan industri pembiayaan di tahun momentum of the financing industry in 2026 to generate
2026 untuk menciptakan kinerja yang berkelanjutan sustainable performance and long-term added value for
dan nilai tambah jangka panjang bagi para pemangku stakeholders.
kepentingan.
Aspek Pemasaran
Marketing Aspects
Sepanjang tahun 2025, Perseroan berhasil merealisasikan Throughout 2025, the Company successfully
sejumlah program kerja strategis yang difokuskan pada implemented a number of strategic work programs
penguatan operasional dan peningkatan kinerja secara focused on strengthening operations and enhancing
berkelanjutan. Inisiatif yang dijalankan mencakup performance in a sustainable manner. The initiatives
pengembangan sumber daya manusia, implementasi carried out included human capital development, the
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sistem pendukung operasional, serta peningkatan implementation of operational support systems, and the
kualitas layanan internal guna mendukung aktivitas improvement of internal service quality to support the
bisnis Perseroan. Berbagai program tersebut diarahkan Company’s business activities. These programs were
untuk meningkatkan efisiensi proses kerja, memperkuat designed to improve process efficiency, strengthen
koordinasi antar unit, serta mendukung produktivitas across-unit coordination, and support employee
karyawan. Selain itu, Perseroan juga melakukan productivity. In addition, the Company optimized the
optimalisasi pemanfaatan sistem dan infrastruktur yang utilization of existing systems and infrastructure to
telah tersedia guna memastikan kelancaran operasional ensure smooth operations and more effective business
dan pengelolaan bisnis yang lebih efektif. management.
Kebijakan Dividen
Dividend Policy
Pada tahun 2025, Perseroan tidak melakukan aktivitas In 2025, the Company did not distribute dividends to its
pembayaran dividen kepada para pemegang saham. shareholders.
Program Kepemilikan Saham Karyawan Atau
Manajemen (ESOP/MSOP)
Employee Or Management Stock Ownership Program (ESOP/MSOP)
Hingga akhir tahun 2025, Perseroan belum menerapkan As of the end of 2025, the Company has not
program kepemilikan saham, baik yang ditujukan kepada implemented a stock ownership program, either for
karyawan (Employee Stock Ownership Program/ESOP) employees (Employee Stock Ownership Program/ESOP)
maupun kepada manajemen (Management Stock or for management (Management Stock Ownership
Ownership Program/MSOP). Kebijakan ini ditetapkan Program/MSOP). This policy is determined by taking into
dengan mempertimbangkan strategi pengelolaan account the Company’s human capital management
sumber daya manusia serta kondisi dan kebutuhan strategy, as well as its overall condition and needs during
Perseroan secara menyeluruh pada periode pelaporan. the reporting period.
Sehubungan dengan belum diberlakukannya program Due to the absence of such programs, the 2025 Annual
tersebut, maka Laporan Tahunan 2025 tidak memuat Report does not contain any information regarding
informasi terkait jumlah saham yang dialokasikan dalam the number of shares allocated under the ESOP/MSOP
skema ESOP/MSOP, tingkat realisasi, jangka waktu scheme, the realization level, implementation period,
pelaksanaan, kriteria dan persyaratan karyawan dan/ eligibility criteria and requirements for employees
atau manajemen yang berhak, maupun ketentuan harga and/or management, or the exercise price provisions.
pelaksanaan (exercise price). Perseroan senantiasa The Company remains open to evaluating the
membuka peluang untuk melakukan evaluasi atas implementation of stock ownership programs in the
penerapan program kepemilikan saham di masa future, while taking into account the interests of the
mendatang, dengan tetap memperhatikan kepentingan Company, its shareholders, and applicable laws and
perusahaan, pemegang saham, serta ketentuan regulations.
peraturan perundang-undangan yang berlaku.
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Informasi Material Mengenai Investasi, Ekspansi,
Divestasi, Penggabungan/ Peleburan Usaha,
Akuisisi, dan Restrukturisasi Utang/ Modal
Material Information on Investment, Expansion, Divestment, Merger/
Consolidation, Acquisition, and Debt/Capital Restructuring
Sepanjang tahun 2025, Perseroan tidak mencatat Throughout 2025, the Company did not record any
adanya informasi material yang berkaitan dengan material information related to investment activities,
aktivitas investasi, ekspansi usaha, divestasi, akuisisi, business expansion, divestment, acquisition, or debt
maupun restrukturisasi utang dan permodalan. Seluruh and capital restructuring. All business activities
kegiatan usaha yang dijalankan Perseroan pada periode carried out during the period were conducted within
tersebut berlangsung dalam kerangka operasional a normal operational framework and in line with the
yang normal dan sejalan dengan rencana kerja serta established work plan and strategy. This condition
strategi yang telah ditetapkan. Kondisi ini mencerminkan reflects the Company’s focus on strengthening business
fokus Perseroan pada penguatan fundamental usaha, fundamentals, improving operational effectiveness, and
peningkatan efektivitas pengelolaan operasional, serta maintaining financial structure stability. In the absence
menjaga stabilitas struktur keuangan. Dengan tidak of material transactions in investment and financing
adanya transaksi material pada aspek investasi dan aspects, the Company is able to manage risks in a more
pendanaan, Perseroan dapat mengelola risiko secara measured manner and ensure business continuity, while
lebih terukur serta memastikan kesinambungan usaha, preparing a stronger foundation for future development
sekaligus mempersiapkan landasan yang lebih solid and strategic measures.
bagi pengembangan dan langkah strategis di periode
selanjutnya.
Transaksi Material yang Mengandung Benturan
dan/atau Pihak Afiliasi
Material Transactions Containing Conflicts of Interest and/or A liated
Parties
Perseroan melaksanakan transaksi material dengan The Company conducts material transactions with
pihak yang memiliki hubungan afiliasi secara wajar affiliated parties fairly and in accordance with PSAK.
dan sesuai dengan PSAK. Seluruh transaksi tersebut All such transactions aim to support the development
ditujukan untuk mengembangkan bisnis Perseroan, of the Company’s business, both in domestic and
baik di pasar domestik maupun mancanegara. Uraian international markets. Further details regarding material
lebih lengkap mengenai transaksi material dengan pihak transactions with affiliated parties are presented in the
afiliasi disajikan dalam tabel berikut: following table:
Sifat Hubungan dan Transaksi Perseroan dengan Pihak Berelasi
Nature of Relationship and Transaction with Related Party
Pihak-Pihak Berelasi Sifat Relasi dengan Perseroan Transaksi
Related Parties Nature of Relationship with the Company Transaction
Archipelago Capital Partners Pte. Ltd Pemegang Saham | Shareholder Utang lain-lain | Other payables
(Singapura)
PT Timuraya Tunggal Entitas Sepengendali | Entity Under Pendapatan pembiayaan | Financing
Common Control income
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Saldo dan Transaksi dengan Pihak Berelasi
Balances and Transactions with Related Parties
Pihak-Pihak Berelasi Jenis Transaksi Total (Rp Juta) Persentase
Related Parties Type of Transaction Total (Rp million) Percentage
Archipelago Capital Partners Utang Lain-lain | Other 0,03%
Pte. Ltd (Singapura) Payables 1.022 (terhadap total liabilitas) |
(to total liabilities)
PT Timuraya Tunggal Piutang Pembiayaan | 0,12%
Financing Receivables 513.763 (terhadap total pendapatan) |
(to total income)
Kewajaran Transaksi Transaction Fairness
Kewajaran transaksi merupakan prinsip penting dalam Transaction fairness is a key principle in maintaining
menjaga integritas, transparansi, dan akuntabilitas the integrity, transparency, and accountability of the
pengelolaan Perseroan. Seluruh transaksi yang dilakukan Company’s management. All transactions are carried out
senantiasa dilaksanakan secara wajar, berdasarkan fairly in accordance with sound business practices, and
praktik bisnis yang sehat, serta memperhatikan with due observance of the interests of the Company
kepentingan Perseroan dan para pemangku and its stakeholders. Through the implementation of this
kepentingan. Melalui penerapan prinsip kewajaran ini, principle, the Company is committed to ensuring that
Perseroan berkomitmen untuk memastikan setiap every transaction is conducted objectively, free from
transaksi dilakukan secara objektif, bebas dari benturan conflicts of interest, and in compliance with applicable
kepentingan, dan sejalan dengan ketentuan peraturan laws and regulations.
perundang-undangan yang berlaku.
Pemenuhan Peraturan dan Ketentuan Terkait Perseroan Compliance with Relevant Laws and Regulations The
telah memenuhi peraturan dan ketentuan terkait: Company has complied with the following regulations
and provisions:
1. POJK 42/2020 tentang Transaksi Afiliasi dan 1. POJK 42/2020 concerning Affiliated Transactions
Transaksi Benturan Kepentingan and Conflict of Interest Transactions
Ketentuan ini mengharuskan Perseroan untuk This regulation requires the Company to ensure that
memastikan bahwa setiap transaksi dengan pihak every transaction with affiliated parties, including
terafiliasi, termasuk pemegang saham pengendali, controlling shareholders, members of the Board of
anggota Dewan Komisaris, Direksi, maupun pihak Commissioners, the Board of Directors, and other
lain yang memiliki hubungan istimewa, dilaksanakan related parties, is conducted fairly, transparently, and
secara wajar, transparan, dan sesuai prinsip in accordance with good governance principles. In
tata kelola yang baik. Selain itu, apabila terdapat addition, for transactions that may cause conflict of
transaksi yang berpotensi menimbulkan benturan interest, the Company is required to obtain approval
kepentingan, Perseroan wajib memperoleh from independent shareholders and to disclose
persetujuan dari pemegang saham independen serta such transactions to the public, in order to maintain
melakukan keterbukaan informasi kepada publik, independence and integrity in the decision-making
guna menjaga independensi dan integritas dalam process.
proses pengambilan keputusan.
2. POJK 17/2020 tentang Transaksi Material dan 2. POJK 17/2020 concerning Material Transactions and
Perubahan Kegiatan Usaha Changes in Business Activities
Perseroan berkewajiban untuk mengungkapkan The Company is required to disclose transparently
secara transparan setiap transaksi yang memiliki nilai any transaction that meets the material value,
material, yaitu transaksi yang memberikan dampak namely transactions that have a significant impact
signifikan terhadap aset atau ekuitas perusahaan. on the Company’s assets or equity. Furthermore, any
Selain itu, setiap perubahan dalam kegiatan usaha changes in the Company’s core business activities
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utama Perseroan harus terlebih dahulu memperoleh must first obtain approval from the General Meeting
persetujuan dari Rapat Umum Pemegang Saham of Shareholders (GMS) and be disclosed to the
(RUPS) serta disampaikan kepada publik sebagai public as part of information transparency. This
bentuk keterbukaan informasi. Ketentuan ini provision aims to protect shareholders’ interests and
bertujuan untuk melindungi kepentingan pemegang ensure that all strategic decisions of the Company
saham serta memastikan bahwa setiap keputusan are carried out in a transparent, accountable, and
strategis Perseroan dilakukan secara transparan, responsible manner.
akuntabel, dan bertanggung jawab.
Pernyataan Dewan Komisaris dan Statement of the Board of
Direksi Commissioners and Board of Directors
Dewan Komisaris dan Direksi Perseroan menegaskan The Board of Commissioners and the Board of Directors
bahwa seluruh transaksi yang dilakukan dengan affirm that all transactions conducted with related parties
pihak berelasi telah dilaksanakan secara profesional, have been carried out professionally, transparently, and
transparan, dan berlandaskan prinsip kewajaran. Setiap based on the principle of fairness. Such transactions
transaksi tersebut tidak mengandung unsur benturan do not contain any conflicts of interest and have been
kepentingan serta dilakukan dengan memperhatikan conducted with due observance of the best interests of
kepentingan terbaik Perseroan. Selain itu, pelaksanaan the Company. In addition, the implementation of related
transaksi dengan pihak berelasi telah mengacu pada party transactions has adhered to generally accepted
praktik bisnis yang berlaku umum, didukung oleh business practices, supported by adequate internal
mekanisme pengendalian internal yang memadai, serta control mechanisms, and in compliance with regulations
mematuhi ketentuan dan regulasi yang ditetapkan oleh issued by the Financial Services Authority. Thus, the
Otoritas Jasa Keuangan. Dengan demikian, Perseroan Company ensures that such transactions do not harm
memastikan bahwa seluruh transaksi dimaksud the Company or its stakeholders and are in line with
tidak merugikan Perseroan maupun para pemangku the implementation of Good Corporate Governance
kepentingan, serta sejalan dengan penerapan prinsip principles.
Tata Kelola Perusahaan yang Baik.
Pengaruh Perubahan Regulasi Terhadap Perseroan
Impact of Regulatory Changes on The Company
Sepanjang tahun 2025, tidak terdapat perubahan Throughout 2025, there were no regulatory changes
regulasi yang memberikan dampak material terhadap that had a material impact on the Company’s business
kegiatan usaha maupun kinerja keuangan Perseroan. activities or financial performance. All applicable
Seluruh ketentuan dan kebijakan yang berlaku masih regulations and policies were effectively accommodated
dapat diakomodasi dengan baik dalam operasional within the Company’s operations without requiring
Perseroan tanpa memerlukan penyesuaian signifikan significant adjustments to its strategies or business
terhadap strategi maupun proses bisnis. processes.
Perubahan Kebijakan Akuntansi yang Berdampak
Terhadap Kinerja Keuangan
Changes in Accounting Policies Impacting Financial Performance
Sampai dengan akhir tahun 2025, tidak terdapat As of the end of 2025, there were no changes in
perubahan kebijakan akuntansi yang berdampak accounting policies that had a significant impact on the
signifikan terhadap kinerja keuangan perusahaan. Company’s financial performance.
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Informasi Kelangsungan Usaha
Information on Business Continuity
Manajemen PT Radana Bhaskara Finance Tbk menilai The management of PT Radana Bhaskara Finance Tbk
bahwa kelangsungan usaha Perseroan berada dalam considers that the Company’s business continuity
kondisi yang terjaga dan berkelanjutan. Penilaian remains sound and sustainable. This assessment is
tersebut didasarkan pada evaluasi menyeluruh terhadap based on a comprehensive evaluation of financial
kinerja keuangan, kondisi likuiditas, struktur permodalan, performance, liquidity conditions, capital structure,
kualitas aset pembiayaan, serta kemampuan Perseroan quality of financing assets, as well as the Company’s
dalam memenuhi seluruh kewajiban jangka pendek ability to meet all current and non-current liabilities
maupun jangka panjang secara tepat waktu. Sepanjang in a timely manner. Throughout 2025, the Company
tahun 2025, Perseroan tetap menjalankan kegiatan continued to conduct its business activities under
usaha secara normal dan mampu menjaga stabilitas normal conditions and maintained operational stability
operasional di tengah dinamika kondisi ekonomi dan amid the dynamic of economic conditions and the
industri pembiayaan. financing industry.
Dalam mendukung kelangsungan usaha, Perseroan To support business continuity, the Company
secara konsisten menerapkan prinsip kehati-hatian consistently applies prudential principles in financing
dalam penyaluran pembiayaan, pengelolaan risiko, disbursement, risk management, and operational cost
serta pengendalian biaya operasional. Strategi bisnis control. The business strategy is focused on productive
difokuskan pada pembiayaan produktif yang memiliki financing with a measurable risk profile, supported by
profil risiko terukur, disertai dengan penguatan proses strengthened credit analysis processes and continuous
analisis kredit dan pemantauan kualitas portofolio monitoring of portfolio quality. In addition, the Company
secara berkelanjutan. Selain itu, Perseroan juga menjaga maintains adequate capital in accordance with
kecukupan permodalan sesuai dengan ketentuan regulatory provisions to support healthy and sustainable
regulator guna mendukung ekspansi usaha yang sehat business expansion. Management also proactively
dan berkesinambungan. Manajemen juga secara reviews cash flow projections, funding plans, and
proaktif melakukan peninjauan terhadap proyeksi arus various risk scenarios that may affect future operations.
kas, rencana pendanaan, serta berbagai skenario risiko Mitigation measures have been prepared to anticipate
yang berpotensi memengaruhi operasional di masa changes in economic, market, and regulatory conditions.
mendatang. Langkah-langkah mitigasi telah disiapkan All policies and strategies implemented consistently
untuk mengantisipasi perubahan kondisi ekonomi, pasar, refer to the prevailing regulations of the Financial
maupun regulasi. Seluruh kebijakan dan strategi yang Services Authority and the principles of Good Corporate
diterapkan senantiasa mengacu pada ketentuan yang Governance.
berlaku dari Otoritas Jasa Keuangan serta prinsip Tata
Kelola Perusahaan yang Baik.
Berdasarkan pertimbangan atas faktor-faktor tersebut, Based on these considerations, the Board of Directors
Direksi meyakini bahwa PT Radana Bhaskara Finance Tbk believes that PT Radana Bhaskara Finance Tbk
memiliki sumber daya, strategi, dan fondasi keuangan has adequate resources, strategies, and financial
yang memadai untuk mempertahankan kelangsungan foundations to maintain its business continuity and
usaha serta menciptakan nilai jangka panjang bagi create long-term value for shareholders and other
pemegang saham dan pemangku kepentingan lainnya. stakeholders.
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Tinjauan Pendukung Bisnis
Business Supporting Review
134 Sumber Daya Manusia
Human Resources
149 Teknologi Informasi
Information Technology
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Sumber Daya Manusia
Human Resources
Sumber Daya Manusia (SDM) merupakan aset strategis Human Resources (HR) represents a strategic asset
Perseroan yang berperan penting dalam mendukung of the Company that plays a vital role in supporting
pencapaian kinerja, keberlanjutan usaha, serta penerapan performance achievement, business sustainability, and
tata kelola perusahaan yang baik. Perseroan meyakini the implementation of good corporate governance. The
bahwa keberhasilan jangka panjang hanya dapat dicapai Company believes that long-term success can only be
melalui pengelolaan SDM yang berintegritas, kompeten, achieved through the management of human resources
dan selaras dengan nilai-nilai perusahaan. Oleh karena that possess integrity, competence, and alignment with
itu, pengembangan dan pengelolaan SDM dilakukan the Company’s values. Therefore, the development and
secara terencana dengan menjadikan nilai-nilai ICEPAT management of human resources are carried out in
sebagai landasan utama dalam setiap kebijakan dan a structured manner by making the ICEPAT values the
praktik ketenagakerjaan. main basis in every employment policy and practice.
Nilai Integrity diwujudkan melalui penanaman etika The value of Integrity is demonstrated through the
kerja dan moral tertinggi dalam setiap aktivitas cultivation of the highest work ethics and moral
Perseroan. Perseroan menanamkan kejujuran, keadilan standards in every activity of the Company. The
dan kepatuhan terhadap peraturan, serta Kode Etik Company instills honesty, fairness, and compliance with
sebagai pedoman perilaku seluruh insan Perseroan regulations, as well as adherence to the Code of Conduct
dalam menjalankan tugas dan tanggung jawabnya. Nilai as a guideline for the behavior of all Company personnel
Continuous Development tercermin dari komitmen in carrying out their duties and responsibilities. The
Perseroan untuk terus mengembangkan organisasi value of Continuous Development is reflected in the
dan sumber daya manusia secara berkelanjutan. Company’s commitment to continuously develop the
Perseroan menyediakan program pelatihan dan organization and human resources in a sustainable
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pengembangan kompetensi guna meningkatkan manner. The Company provides training and
kapabilitas, profesionalisme, dan kesiapan karyawan competency development programs aimed at enhancing
dalam mendukung pencapaian tujuan jangka Panjang employee capability, professionalism, and readiness in
Perseroan. Sementara itu, nilai Excellence mendorong supporting the achievement of the Company’s long-
seluruh karyawan untuk senantiasa memberikan kinerja term objectives. Meanwhile, the value of Excellence
terbaik, dengan berorientasi pada kualitas, efektivitas, encourages all employees to consistently deliver the
dan pencapaian hasil optimal. Nilai ini diwujudkan best performance, with a focus on quality, effectiveness,
melalui upaya perbaikan berkelanjutan serta penerapan and the achievement of optimal results. This value is
standar kerja tinggi dalam setiap proses dan aktivitas implemented through continuous improvement efforts
Perseroan. Perseroan juga menanamkan nilai Proactive and the application of high work standards in every
dengan mendorong sikap inisiatif, adaptif, dan process and activity of the Company. The Company also
responsif terhadap perubahan, termasuk kemampuan instills the value of Proactive by encouraging initiative,
mengidentifikasi peluang dan mengantisipasi risiko adaptability, and responsiveness to change, including the
secara dini. Nilai Accountability diterapkan melalui ability to identify opportunities and anticipate risks at an
kejelasan peran, wewenang, dan tanggung jawab yang early stage. The value of Accountability is implemented
didukung oleh sistem penilaian kinerja yang objektif dan through clear roles, authority, and responsibilities
terukur, sehingga setiap individu bertanggung jawab supported by an objective and measurable performance
atas hasil kerja yang dicapai. Adapun nilai Teamwork appraisal system, ensuring that each individual is
diwujudkan melalui budaya kerja yang kolaboratif yang accountable for the results achieved. Meanwhile, the
menjunjung tinggi kerja sama, saling menghargai, serta value of Teamwork is reflected through a collaborative
komunikasi yang efektif antar unit kerja guna mencapai working culture that upholds cooperation, mutual
tujuan Perseroan bersama-sama. respect, and effective communication among work units
to achieve the Company’s objectives collectively.
Dengan mengintegrasikan nilai-nilai ICEPAT dalam By integrating the ICEPAT values into human resources
pengelolaan SDM, Perseroan berupaya membangun management, the Company strives to foster a positive,
budaya kerja yang positif, adaptif, dan berorientasi pada adaptive work culture oriented toward performance
kinerja serta keberlanjutan. Pendekatan ini diharapkan and sustainability. This approach is expected to create
mampu menciptakan insan Perseroan yang unggul dan excellent and competitive Company personnel while
berdaya saing, sekaligus mendukung pencapaian visi, supporting the achievement of the Company’s vision,
misi, dan strategi jangka panjang Perseroan. mission, and long-term strategy.
Kebijakan Pengelolaan SDM Human Resources Management Policy
Dalam merumuskan dan menerapkan kebijakan In formulating and implementing HR management
pengelolaan SDM, Perseroan senantiasa berpedoman policies, the Company consistently adheres to
pada ketentuan peraturan perundang-undangan yang applicable laws and regulations and industry best
berlaku serta praktik terbaik (best practice) di industri. practices. In line with this commitment, the Company
Sejalan dengan hal tersebut, Perseroan mengadopsi adopts various policies related to human resources
berbagai kebijakan terkait pengelolaan SDM, baik yang management derived from both regulatory provisions
bersumber dari regulasi maupun kebijakan internal and the Company’s internal policies, including the
Perusahaan, antara lain sebagai berikut: following:
1. Peraturan Pemerintah Pengganti Undang-Undang 1. Government Regulation in Lieu of Law Number 2 of
Nomor 2 Tahun 2022; 2022;
2. Kebijakan Manajemen Sumber Daya Manusia 2. The Company’s Human Resources Management
Perseroan yang ditetapkan melalui Surat Keputusan Policy stipulated through the Board of Directors
Direksi Nomor KBJ/HCD-01/2024/U; Decree Number KBJ/HCD-01/2024/U;
3. Peraturan Pemerintah Nomor 35 Tahun 2021 tentang 3. Government Regulation Number 35 of 2021
Perjanjian Kerja Waktu Tertentu, Alih Daya, Waktu concerning Fixed-Term Employment Agreements,
Kerja, Hubungan Kerja dan Waktu Istirahat, dan Outsourcing, Working Hours, Employment
Pemutusan Hubungan Kerja; Relationships and Rest Periods, and Termination of
Employment;
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4. Peraturan Perusahaan yang telah disahkan oleh 4. Company Regulations that have been ratified by the
Kementerian Ketenagakerjaan; dan Ministry of Manpower; and
5. Peraturan Otoritas Jasa Keuangan Nomor 43 tahun 5. Financial Services Authority Regulation Number 43
2024 Pengembangan Kualitas Sumber Daya Manusia of 2024 concerning Quality Development of Human
Lembaga Pembiayaan, Perusahaan Modal Ventura, Resources of Financing Institutions, Venture Capital
Lembaga Keuangan Mikro, dan Lembaga Jasa Companies, Microfinance Institutions, and Other
Keuangan Lainnya. Financial Service Institutions.
Kebijakan pengelolaan SDM menjadi pedoman The HR management policy serves as a guideline
pelaksanaan kegiatan perencanaan SDM, rekrutmen, for the implementation of HR planning, recruitment,
pengembangan kompetensi, penilaian kinerja, serta competency development, performance appraisal,
penerapan reward dan punishment. Kebijakan tersebut and the implementation of reward and punishment
berupa Peraturan Perusahaan yang dibuat oleh mechanisms. The policy is embodied in the Company
Perusahaan dan diperbarui setiap 2 (dua) tahun sekali Regulations established by the Company and updated
guna mengatur dan mengelola SDM perusahaan sesuai every 2 (two) years to regulate and manage the
dengan Perundang-undangan yang berlaku. Company’s human resources in accordance with
applicable laws and regulations.
Struktur Pengelolaan SDM Human Resources Management
Structure
Pengelolaan kompetensi Sumber Daya Manusia di The overall management of human resources
lingkungan Perseroan secara menyeluruh berada di competencies within the Company is under the
bawah tanggung jawab Human Capital Directorate responsibility of the Human Capital Directorate (HC).
(HC). Fungsi ini berperan dalam merancang dan This function plays a role in designing and implementing
melaksanakan seluruh proses pengelolaan SDM, mulai the entire HR management process, starting from
dari perencanaan kebutuhan tenaga kerja, penyusunan workforce need planning and policy formulation to the
kebijakan, hingga pengembangan kapabilitas karyawan development of employee capabilities to support the
guna mendukung pencapaian tujuan dan sasaran achievement of the Company’s objectives and targets.
Perseroan. Secara struktural, Human Capital Directorate, Structurally, the Human Capital Directorate is divided
dibagi menjadi 2 (dua) bagian yaitu Reward & People into 2 (two) departments, namely the Reward & People
Development Department dan People Management & Development Department and the People Management
GA Department. Kedua departemen ini bertanggung & GA Department. Both departments report directly to
jawab langsung kepada Direktur Sumber Daya Manusia the Human Capital Director.
(Human Capital Director).
Tugas Pokok Human Capital Main Duties of the Human Capital
Directorate Directorate
Fungsi pengelolaan SDM memegang peranan strategis The HR management function holds a strategic role
dalam mendukung keberhasilan dan keberlanjutan in supporting the success and sustainability of the
usaha Perseroan. Sebagai unit yang mengelola seluruh Company’s business. As the unit responsible for
aspek terkait karyawan, fungsi ini bertanggung jawab managing all aspects related to employees, this function
untuk memastikan bahwa setiap individu mampu ensures that each individual is able to provide optimal
memberikan kontribusi optimal yang selaras dengan contributions aligned with the Company’s vision,
visi, misi, dan tujuan Perseroan. Dalam hal ini, Human mission, and objectives. In this regard, the Human
Capital Directorate (HC) menjalankan perannya Capital Directorate (HC) carries out its role by managing
dengan mengelola sumber daya manusia secara efektif human resources effectively and in an integrated
dan terintegrasi, sehingga potensi karyawan dapat manner, enabling employee potential to be maximized in
dikembangkan secara maksimal guna mendorong order to drive the Company’s sustainable performance
pencapaian kinerja Perseroan yang berkelanjutan. achievement.
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Untuk merealisasikan komitmen tersebut, HC To realize this commitment, HC ensures the orderly
memastikan terselenggaranya pengelolaan administrasi and continuous implementation of HR administration,
pembinaan dan kinerja SDM secara tertib dan development, and performance management supported
berkesinambungan, didukung oleh sistem informasi by a reliable employee information system. In addition,
karyawan yang andal. Selain itu, HC juga memfasilitasi HC facilitates various aspects related to employee
berbagai aspek yang berkaitan dengan kesejahteraan welfare, including health facilities, remuneration, pension
karyawan, antara lain fasilitas kesehatan, remunerasi, programs, and other employee needs, as part of an
program pensiun, serta kebutuhan lainnya, sebagai effort to foster a conducive and productive working
bagian dari upaya menciptakan lingkungan kerja yang environment.
kondusif dan produktif.
TATA KELOLA SDM HUMAN RESOURCES GOVERNANCE
Analisa Kecukupan Sumber Daya Manusia Human Resources Adequacy Analysis
Sampai dengan akhir tahun 2025, jumlah karyawan As of the end of 2025, the total number of the Company’s
Perseroan tercatat sebanyak 152 orang, mengalami employees was recorded at 152 employees, a decrease
penurunan sebesar 0,65% dibandingkan dengan of 0.65% compared to the previous year which recorded
jumlah karyawan pada tahun sebelumnya yang 153 employees. This number was considered sufficient
tercatat sebanyak 153 orang. Jumlah tersebut dinilai to meet the Company’s HR requirements in supporting
telah mencukupi kebutuhan SDM Perseroan dalam business implementation and transformation throughout
mendukung pelaksanaan dan transformasi bisnis 2025. During the same period, the Company’s employee
sepanjang tahun 2025. Pada periode yang sama, tingkat turnover rate was recorded at 24.39%.
turnover karyawan Perseroan tercatat sebesar 24,39%.
Perencanaan SDM Human Resources Planning
Perencanaan SDM dilakukan sebagai upaya Perseroan Human resources planning is carried out as part of
untuk menjaga kesinambungan organisasi melalui the Company’s efforts to maintain organizational
pengelolaan tenaga kerja yang terarah dan selaras sustainability through well-directed workforce
dengan kebutuhan bisnis. Proses ini difokuskan pada management aligned with business needs. This process
penyesuaian antara kapasitas SDM yang tersedia focuses on aligning the available HR capacity with
dengan tuntutan operasional, rencana pengembangan operational demands, business development plans,
usaha, serta perubahan strategi perusahaan. Dengan and changes in the Company’s strategy. Through
perencanaan yang matang, Perseroan dapat memastikan comprehensive planning, the Company ensures that
bahwa setiap fungsi dan unit kerja didukung oleh SDM each function and work unit is supported by appropriate
yang tepat, baik dari sisi jumlah maupun kompetensi. human resources in terms of both number and
competency.
Selain itu, perencanaan SDM juga menjadi dasar In addition, HR planning also serves as a basis for
dalam pengambilan keputusan terkait rekrutmen, decision-making related to recruitment, competency
pengembangan kompetensi, rotasi, dan pengelolaan development, rotation, and talent management. The
talenta. Perseroan secara berkala melakukan evaluasi Company periodically evaluates its organizational
terhadap struktur organisasi dan kebutuhan tenaga kerja structure and workforce requirements to ensure
untuk memastikan efektivitas dan efisiensi operasional. operational effectiveness and efficiency. This approach
Pendekatan ini memungkinkan Perseroan untuk enables the Company to respond adaptively to business
merespons dinamika bisnis secara adaptif sekaligus dynamics while preparing reliable human resources to
mempersiapkan SDM yang andal dalam mendukung support business growth and sustainability.
pertumbuhan dan keberlanjutan usaha.
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Pengelolaan dan Pemenuhan SDM Human Resources Management and
Fulfillment
Pengelolaan dan pemenuhan SDM merupakan bagian Human resources management and fulfillment
integral dari strategi Perseroan dalam memastikan constitute an integral part of the Company’s strategy
kelangsungan operasional dan pencapaian kinerja yang to ensure operational continuity and the achievement
optimal. Perseroan mengelola SDM secara terencana of optimal performance. The Company manages human
dan berkesinambungan dengan memperhatikan resources in a structured and sustainable manner with
kebutuhan organisasi, tuntutan kompetensi, serta arah due observance of organizational needs, competency
pengembangan bisnis. Pendekatan ini bertujuan untuk requirements, and the direction of business
memastikan bahwa setiap fungsi dan unit kerja didukung development. This approach aims to ensure that each
oleh SDM yang memadai, baik dari sisi jumlah, kualitas, function and work unit is supported by adequate human
maupun kesesuaian kompetensi. resources in terms of quantity, quality, and competency
alignment.
Pemenuhan SDM dilakukan melalui proses rekrutmen Human resources fulfillment is carried out through
dan seleksi yang objektif, transparan, dan berbasis an objective, transparent, and competency-based
kompetensi, dengan mengutamakan kesesuaian antara recruitment and selection process, prioritizing
kualifikasi individu dan kebutuhan jabatan. Selain alignment between individual qualifications and position
pemenuhan dari sumber eksternal, Perseroan juga requirements. In addition to fulfillment from external
mengoptimalkan pengembangan talenta internal melalui sources, the Company also optimizes the development
promosi, rotasi, dan pengayaan tugas, sebagai bagian of internal talent through promotion, rotation, and job
dari upaya membangun kesinambungan organisasi dan enrichment as part of efforts to build organizational
meningkatkan motivasi karyawan. sustainability and enhance employee motivation.
Dalam pengelolaannya, Perseroan memastikan In its management practice, the Company ensures
tersedianya sistem dan kebijakan yang mendukung the availability of systems and policies that support
pengembangan kinerja, kesejahteraan, serta keterlibatan performance development, employee welfare, and
karyawan. Evaluasi terhadap efektivitas pengelolaan employee engagement. Evaluations of the effectiveness
dan pemenuhan SDM dilakukan secara berkala guna of HR management and fulfillment are conducted
memastikan keselarasan dengan strategi Perseroan, periodically to ensure alignment with the Company’s
sekaligus menjaga produktivitas, stabilitas organisasi, strategy while maintaining productivity, organizational
dan keberlanjutan usaha dalam jangka panjang. stability, and long-term business sustainability.
Dalam upaya memenuhi kebutuhan SDM, Perseroan To fulfill HR requirements, the Company conducts
melaksanakan pengisian posisi dan jabatan yang the filling of necessary positions and roles within the
diperlukan pada organ Perseroan secara terencana Company’s organs in a planned and systematic manner.
dan sistematis. Pemenuhan karyawan dilakukan melalui Employee fulfillment is achieved through various
berbagai mekanisme, baik dengan merekrut sumber mechanisms, both by recruiting external sources and
daya dari eksternal maupun dengan mengoptimalkan by optimizing internal potential through employee
potensi internal melalui program promosi, rotasi, dan promotion, rotation, and transfer programs.
mutasi karyawan.
1. Pemenuhan Karyawan secara Internal 1. Internal Employee Fulfillment
• Jalur Promosi Karyawan • Employee Promotion Path
Proses pemenuhan karyawan melalui jalur The employee fulfillment process through
promosi reguler mengharuskan karyawan untuk the regular promotion pathway requires
memenuhi persyaratan tertentu sebelum employees to meet certain requirements prior
dijalankan proses penilaiannya. Setelah to undergoing the assessment process. After
memenuhi persyaratan yang ditentukan, maka fulfilling the specified requirements, employees
karyawan akan mengikuti serangkaian tahapan will participate in a series of assessment stages,
penilaian, mulai dari Assessment, Interview, dan including assessment, interview, and an acting
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tahapan masa acting atau menyelesaikan suatu period or completion of a project assignment
project assignment selama masa penilaian untuk during the evaluation period, to be further
kemudian dinilai dan dievaluasi oleh panelis assessed and evaluated by a panelist before the
sebelum resmi menduduki posisi atau jabatan employee officially holds a certain position or
tertentu. role.
• Jalur Rotasi atau Mutasi Karyawan • Employee Rotation or Transfer Path
Proses perpindahan karyawan dari satu jabatan The process of transferring employees from
yang memiliki level yang setara sesuai dengan one position to another at an equivalent level
kebutuhan organisasi dengan mempertimbangkan according to the needs of the organization by
kesesuaian antara kebutuhan jabatan dengan taking into account the suitability between the
kualifikasi dan kompetensi yang dimiliki. position requirements and the qualifications and
competencies possessed by the employee.
2. Pemenuhan Kebutuhan Karyawan secara Eksternal 2. External Employee Fulfillment
Proses pemenuhan karyawan yang mengharuskan The employee fulfillment process requires
calon karyawan untuk melalui tahapan-tahapan yang prospective employees to undergo predetermined
sudah ditentukan sesuai levelnya melalui tahapan- stages according to their respective levels. These
tahapan yang sudah ditetapkan, antara lain seleksi stages include administrative selection, psychological
administrasi, psikotes/penilaian karakter, interview, tests/character assessment, interviews, and
dan background checking. background checking.
Perseroan juga memberikan kesempatan kerja sewaktu- The Company also provides employment opportunities
waktu kepada calon karyawan melalui listing iklan pada to prospective employees at any time through
channel sourcing yang dimiliki Perseroan, baik bentuknya advertisements on its sourcing channels, both online
online maupun offline. Melalui berbagai mekanisme yang and offline. These structured mechanisms aim to ensure
terstruktur tersebut, bertujuan agar proses rekrutmen that the recruitment process adheres to the principle
dapat diselenggarakan dengan berpegang pada prinsip of equality in providing employment opportunities to
kesetaraan dalam memberikan kesempatan kerja bagi all prospective employees. The Company’s recruitment
seluruh calon karyawan. Proses rekrutmen yang dimiliki process is described as follows:
Perseroan digambarkan sebagai berikut:
01 03 05
02 04
1. Building Sourcing 1. Personality Test; 1. Enroll Candidate;
Strategy (Company 2. Interview (HR, User, 2. Signing Contract;
Branding); BOD). 3. Press Start Welcome
2. Search Engine Session.
Optimization of all
1. Administration 1. In Depth Candidate;
postings;
Screening by phone; 2. Closure;
3. Job Portal, Social
2. Background Check 3. Reference Checks;
Media, Referral,
Selling the job 4. Negotiate; and
Recruitment Agency.
Opportunity; 5. Extend Offers.
3. Confirm Test &
Interview.
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Rekrutmen Karyawan Employee Recruitment
Rekrutmen karyawan dilaksanakan sebagai bagian dari As part of the Company’s efforts, employee recruitment
upaya Perseroan dalam memastikan tersedianya SDM is undertaken to ensure the availability of appropriate
yang tepat guna mendukung pencapaian target kinerja human resources to support the achievement of
dan keberlanjutan usaha. Proses rekrutmen dirancang performance targets and business sustainability. The
agar selaras dengan kebutuhan organisasi, rencana recruitment process aims to align with organizational
pengembangan bisnis, serta struktur dan kompetensi needs, business development plans, and the structure
yang dibutuhkan pada setiap unit kerja. and competencies required in each work unit.
Perseroan menerapkan prinsip keterbukaan dan The Company implements the principles of
kesetaraan dalam setiap tahapan rekrutmen, mulai transparency and equality at every stage of recruitment,
dari perencanaan kebutuhan tenaga kerja hingga from workforce needs planning to employee placement.
penempatan karyawan. Penilaian calon Prospective employees are evaluated comprehensively
karyawan dilakukan secara menyeluruh dengan by taking into account their competencies, experience,
mempertimbangkan aspek kompetensi, pengalaman, and suitability with the Company’s values and culture.
serta kesesuaian dengan nilai dan budaya Perseroan. Through a measurable and accountable process, the
Melalui proses yang terukur dan akuntabel, Perseroan Company strives to attract the best candidates capable
berupaya memperoleh kandidat terbaik yang mampu of optimal contribution.
berkontribusi secara optimal.
Dengan pendekatan rekrutmen yang selektif dan With a selective and sustainable recruitment approach,
berkesinambungan, Perseroan tidak hanya memenuhi the Company not only meets short-term workforce
kebutuhan tenaga kerja jangka pendek, tetapi juga needs but also builds a strong HR foundation to support
membangun fondasi SDM yang kuat untuk mendukung organizational development and achieve long-term
pengembangan organisasi dan pencapaian tujuan objectives.
jangka panjang.
Dalam pelaksanaan proses rekrutmen, Perseroan In its recruitment process, the Company uses two
menerapkan dua jalur utama, yaitu rekrutmen internal methods, namely internal and external recruitment.
dan rekrutmen eksternal. Rekrutmen melalui jalur internal Internal recruitment involves promotions and employee
dilakukan antara lain melalui mekanisme promosi dan transfers as an effort to optimize the potential of existing
mutasi karyawan, sebagai bentuk optimalisasi potensi resources.
sumber daya yang telah dimiliki.
Selama tahun 2025, Perseroan melakukan proses Throughout 2025, the Company conducted a
rekrutmen untuk posisi-posisi berikut ini : recruitment process for the following positions:
Tabel Pemenuhan Rekrutmen Karyawan tahun 2025
Table of Employee Recruitment Fulfillment in 2025
Posisi/Jabatan Kebutuhan (orang)
No.
Position Requirements (employee)
1 Head of Legal & Corporate Secretary Division 1 orang | employee
2 Head of Finance & Accounting Division 1 orang | employee
3 Head of Financial Planning Analyst Department 1 orang | employee
4 Head of Accounting & Tax Reporting Department 1 orang | employee
5 Monitoring Budget & Reporting 1 orang | employee
6 Accounting Staff 2 orang | employee
7 Account Manager 1 orang | employee
8 Account Officer 4 orang | employee
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Tabel Pemenuhan Rekrutmen Karyawan tahun 2025
Table of Employee Recruitment Fulfillment in 2025
Posisi/Jabatan Kebutuhan (orang)
No.
Position Requirements (employee)
9 Junior Account Officer 7 orang | employee
10 Corporate Account Quality Officer (Collection) 2 orang | employee
11 Custodian Staff 1 orang | employee
12 Loan Activation Staff (Operation) 1 orang | employee
13 Junior Litigation 1 orang | employee
14 Talent Acquisition 1 orang | employee
15 Compliance & AML-CFT 1 orang | employee
16 IT Help Desk 1 orang | employee
Realisasi Proses Pemenuhan SDM Realization of the Human Resources
Fulfillment Process
Sepanjang tahun 2025, Perseroan melaksanakan proses Throughout 2025, the Company implemented a human
pemenuhan sumber daya manusia dalam rangka resources fulfillment process to fill vacant positions
pengisian posisi yang kosong maupun kebutuhan and meet organizational needs, using both internal and
organisasi melalui jalur internal dan eksternal. external recruitment. There were 4 (four) employees
Pemenuhan karyawan yang berasal dari jalur internal recruited internally through promotions and/or transfers
tercatat sebanyak 4 (empat) orang, yang dilakukan based on requirements and required competencies.
melalui mekanisme promosi dan/atau mutasi sesuai
dengan kebutuhan dan kompetensi yang dipersyaratkan.
Kebijakan Remunerasi dan Pemberian Policy on Remuneration and Benefits for
Manfaat bagi Karyawan Employees
Sebagai bagian dari komitmen dalam membangun As part of its commitment to fostering a conducive and
lingkungan kerja yang kondusif dan berdaya saing, competitive workplace, the Company has established a
Perseroan menetapkan kebijakan remunerasi dan remuneration and benefits policy focused on improving
pemberian manfaat yang berfokus pada peningkatan employee welfare and performance. This policy is
kesejahteraan serta kinerja karyawan. Kebijakan ini formulated to provide appropriate recognition for
disusun untuk memberikan apresiasi yang layak atas employee contributions, maintain work-life balance, and
kontribusi karyawan, menjaga keseimbangan antara encourage sustainable motivation and productivity.
kehidupan kerja dan pribadi, serta mendorong motivasi
dan produktivitas secara berkelanjutan.
Dalam penerapannya, Perseroan memastikan bahwa In its practice, the Company ensures that the established
struktur remunerasi yang ditetapkan bersifat kompetitif remuneration structure is competitive by taking into
dengan mempertimbangkan standar industri, dinamika account industry standards, labor market dynamics,
pasar tenaga kerja, serta perbandingan internal. and internal comparisons. Remuneration is determined
Penetapan remunerasi diselaraskan dengan pencapaian through the alignment with the performance of
kinerja individu, tim, dan Perseroan secara keseluruhan, individuals, teams, and the Company as a whole, ensuring
sehingga karyawan yang menunjukkan kinerja unggul that employees who demonstrate superior performance
dan memberikan kontribusi signifikan memperoleh and make significant contributions receive proportional
penghargaan yang proporsional. Seluruh kebijakan rewards. All remuneration policies are implemented
remunerasi diterapkan secara adil dan transparan fairly and transparently, taking into account the level of
dengan memperhatikan tingkat tanggung jawab jabatan, responsibility in the position, work experience, and the
pengalaman kerja, serta nilai tambah yang dihasilkan added value generated by employees.
oleh karyawan.
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Untuk mendukung kesejahteraan karyawan, Perseroan To support employee welfare, the Company also
juga berpedoman pada ketentuan Upah Minimum adheres to the applicable Provincial Minimum Wage
Provinsi (UMP) yang berlaku di masing-masing wilayah (UMP) regulations in each operational area. Furthermore,
operasional. Selain itu, pemberian kompensasi, program compensation, welfare programs, and employee benefits
kesejahteraan, dan fasilitas karyawan ditetapkan dengan are determined by referring to the applicable provisions
mengacu pada ketentuan dan peraturan Kementerian and regulations of the Ministry of Manpower, including
Ketenagakerjaan yang berlaku, termasuk pemenuhan compliance with wage standards, including:
standar pengupahan, antara lain:
Uraian Tetap Kontrak
Description Permanent Contract
Fasilitas Kesehatan | Health Facilities
Fasilitas Operasional | Operational Facilities
Santunan Duka Cita dan Hadiah Perhelatan | Condolence Compensation and
Event Gifts
Pensiun/Pesangon | Retirement/Severance
Cuti Tahunan | Annual Leave
BPJS Kesehatan dan Ketenagakerjaan | BPJS Health and Employment
THR | Religious Holiday Allowance
Perseroan juga menerapkan kebijakan strategi pay The Company also implements a pay and benefit
and benefit dengan sistem 3P (Pay for Person, Pay for strategy policy with the 3P system (Pay for Person, Pay
Position, dan Pay for Performance). for Position, and Pay for Performance).
• Pay for Person (P1): Kompensasi berdasarkan • Pay for Person (P1): Compensation based on
keahlian dan kompetensi individu karyawan yang the expertise and competence of the individual
bersangkutan. employee concerned.
• Pay for Position (P2): Kompensasi yang melekat • Pay for Position (P2): Compensation attached to a
pada jabatan yang besarnya ditentukan berdasarkan position whose amount is determined based on the
pengetahuan yang dibutuhkan, kompleksitas knowledge required, the complexity of the issues
permasalahan yang dihadapi, tanggung jawab faced, the responsibilities of the position, and several
jabatan, dan beberapa faktor yang ditentukan factors determined internally.
internal.
• Pay for Performance (P3): Kompensasi atas prestasi • Pay for Performance (P3): Compensation for
kerja karyawan dan penghargaan berdasarkan hasil employee performance and rewards based on the
kinerja yang dicapai. performance results achieved.
Penilaian Kerja Performance Appraisal
Siklus Manajemen Kinerja terdiri dari 3 bagian The Performance Management Cycle consists of three
yaitu: parts, namely:
1. Penetapan Sasaran Strategis (Objectives Setting) 1. Strategic Objective Setting
2. Tinjauan Kinerja Tengah Tahun (Mid Year Review) 2. Mid-Year Performance Review
3. Tinjauan Kinerja Akhir Tahun (Year End Review) 3. Year-End Performance Review
Periode Manajemen Kinerja adalah 1 (satu) tahun The Performance Management period runs from
sekali yaitu bulan Januari sampai dengan bulan January to December every once a year, in which the
Desember, dimana Perseroan melaksanakan penilaian Company assesses the employee’s performance
kinerja karyawan melalui mekanisme Performance through the performance appraisal mechanism. Through
Appraisal. Melalui proses penilaian ini, Perseroan this assessment process, the Company encourages
mendorong seluruh insan perusahaan untuk senantiasa all company employees to continuously improve their
meningkatkan kinerja dan memberikan kontribusi terbaik performance and provide the best contribution to
bagi pencapaian tujuan Perseroan. achieving the Company’s objectives.
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Turnover Karyawan Employee Turnover
Turnover karyawan merupakan salah satu indikator Employee turnover is one of the key indicators used
penting yang digunakan Perseroan untuk mengevaluasi by the Company to evaluate workforce stability and
stabilitas tenaga kerja serta efektivitas pengelolaan the effectiveness of HR management. The Company
SDM. Perseroan memantau tingkat turnover secara regularly monitors turnover rates to acknowledge
berkala guna memahami dinamika pergerakan karyawan, employee turnover dynamics, identify factors influencing
mengidentifikasi faktor-faktor yang memengaruhi retention rates, and formulate necessary improvement
tingkat retensi, serta merumuskan langkah-langkah measures. In managing employee turnover, the Company
perbaikan yang diperlukan. Dalam pengelolaannya, analyzes turnover rates by taking into account various
Perseroan menganalisis tingkat turnover dengan aspects, such as industry conditions, organizational
mempertimbangkan berbagai aspek, seperti kondisi needs, career development, and employee satisfaction
industri, kebutuhan organisasi, pengembangan and engagement. This information is used as the
karier, serta kepuasan dan keterikatan karyawan. basis for formulating policies and programs aimed at
Informasi tersebut digunakan sebagai dasar dalam improving retention, strengthening loyalty, and fostering
menyusun kebijakan dan program yang bertujuan a conducive work environment. Through structured
untuk meningkatkan retensi, memperkuat loyalitas, dan monitoring and management of employee turnover, the
menciptakan lingkungan kerja yang kondusif. Melalui Company strives to maintain operational continuity,
pemantauan dan pengelolaan turnover karyawan maintain organizational competency and knowledge,
secara terstruktur, Perseroan berupaya menjaga and support performance achievement and business
kesinambungan operasional, mempertahankan sustainability in the long run.
kompetensi dan pengetahuan yang dimiliki organisasi,
serta mendukung pencapaian kinerja dan keberlanjutan
usaha dalam jangka panjang.
Hingga akhir 2025, terdapat penambahan/pengurangan As of the end of 2025, there were additions/reductions
karyawan sebagai berikut: of employees as follows:
Alasan Keluar
2025 2024 2023
Reason
Mengundurkan diri | Resign 32 30 33
Pensiun/meninggal dunia | Retired/passed away 0 0 0
Pemutusan hubungan kerja | Termination of employment 3 12 15
Jumlah | Total 35 42 48
Pengembangan Karier Career Development
Pengembangan karier merupakan bagian penting dari Career development is a crucial part of the Company’s
strategi pengelolaan SDM Perseroan dalam membangun HR management strategy to develop competent,
sumber daya manusia yang kompeten, berdaya saing, competitive, and sustainable human resources. The
dan berkelanjutan. Perseroan berkomitmen untuk Company is committed to providing fair and open
memberikan kesempatan yang adil dan terbuka bagi opportunities for every employee to develop their
setiap karyawan untuk mengembangkan potensi, potential, improve their competencies, and plan a career
meningkatkan kompetensi, serta merencanakan jenjang path that aligns with organizational needs and individual
karier yang selaras dengan kebutuhan organisasi dan aspirations.
aspirasi individu.
Dalam pelaksanaannya, pengembangan karier dilakukan In its implementation, career development is carried
melalui berbagai program, antara lain penilaian kinerja out through various programs, including regular
secara berkala, pengembangan kompetensi melalui performance appraisal, competency development
pelatihan, serta pemberian kesempatan promosi dan through training, and providing opportunities for
rotasi jabatan. Perseroan mendorong karyawan untuk promotion and job rotation. The Company encourages
terus meningkatkan kemampuan dan kesiapan dalam employees to continuously improve their capabilities
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mengemban tanggung jawab yang lebih besar, sekaligus and readiness to take on greater responsibilities and
memastikan tersedianya talenta internal yang siap ensure the availability of internal talent poised to
mendukung keberlangsungan organisasi. support organizational sustainability.
Perseroan dalam upayanya untuk mewujudkan To actualize career development for its employees, the
pengembangan karier bagi karyawan, memperhatikan Company takes into account several key components,
beberapa komponen penting yaitu : namely:
1. Program pelatihan, workshop, seminar, dan kursus 1. Training programs, workshops, seminars, and courses
yang dirancang untuk meningkatkan kompetensi designed to improve technical and non-technical
teknis maupun non-teknis. competencies;
2. Aktivitas seperti rotasi kerja, penugasan proyek 2. Activities such as job rotation, special project
khusus, dan program mentoring untuk memberikan assignments, and mentoring programs to provide
pengalaman praktis kepada karyawan. practical experience to employees.
3. Pembimbingan langsung dari atasan atau mentor 3. Direct guidance from supervisors or mentors that
yang membantu karyawan memahami tanggung helps employees understand work responsibilities
jawab pekerjaan dan mengembangkan keterampilan and develop leadership skills.
kepemimpinan.
4. Perusahaan menyediakan jalur karier yang 4. The Company provides structured career paths and
terstruktur dan panduan untuk membantu karyawan guidance to help employees plan their professional
merencanakan perjalanan profesional mereka. journey.
5. Evaluasi rutin untuk menilai kemajuan karyawan serta 5. Regular evaluations to assess employee progress
memberikan umpan balik yang konstruktif guna and provide constructive feedback to improve their
meningkatkan performa mereka. performance.
Reward dan Punishment Rewards and Punishment
Kebijakan reward dan punishment diterapkan oleh The Company implements a reward and punishment
Perseroan sebagai bagian dari upaya membangun policy as part of its efforts to foster an integrity-based,
budaya kerja yang berintegritas, berkeadilan, dan fair, and performance-oriented work culture. This
berorientasi pada kinerja. Kebijakan ini dirancang policy aims to recognize employee achievements and
untuk memberikan apresiasi atas pencapaian dan positive contributions, while also enforcing discipline
kontribusi positif karyawan, sekaligus menegakkan and compliance with regulations, internal policies, and
disiplin dan kepatuhan terhadap peraturan, kebijakan the Company’s Code of Conduct. Rewards are awarded
internal, serta Kode Etik Perseroan. Pemberian reward based on performance appraisal, target achievement,
dilakukan berdasarkan penilaian kinerja, pencapaian and work behavior that reflects the Company’s values.
target, serta perilaku kerja yang mencerminkan nilai-nilai Rewards can take the form of financial or non-financial
Perseroan. Bentuk reward dapat berupa penghargaan rewards, aimed at increasing employee motivation,
finansial maupun non-finansial, yang bertujuan untuk loyalty, and enthusiasm for work. Conversely, punishment
meningkatkan motivasi, loyalitas, dan semangat kerja is applied proportionally and objectively to each offense
karyawan. Sebaliknya, punishment diterapkan secara committed, with due consideration of its severity and
proporsional dan objektif terhadap setiap pelanggaran impact on the Company.
yang dilakukan, dengan mempertimbangkan tingkat
kesalahan dan dampaknya terhadap Perseroan.
Mekanisme reward dan punishment dilakukan oleh The reward and punishment mechanism is carried out
Perseroan dengan berpegang pada prinsip : by the Company by adhering to the following principles:
• Adil dan Transparan • Fair and Transparent
Sistem diterapkan secara konsisten tanpa The system is applied consistently regardless of
memandang jabatan, latar belakang, atau hubungan position, background, or personal relationship.
personal.
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• Berbasis Kinerja dan Bukti • Performance and Evidence Based
Keputusan penghargaan atau sanksi didasarkan pada Decisions on rewards or sanctions are based on
data objektif dan evaluasi kinerja. objective data and performance evaluation.
• Proporsional • Proportional
Reward atau punishment diberikan sesuai dengan Reward or punishment is given according to the level
tingkat kontribusi atau pelanggaran yang dilakukan. of contribution or offense committed.
• Adanya Pendidikan dan Perbaikan • Education and Improvement
Sistem punishment dirancang untuk memberikan The punishment system is designed to provide
efek jera sekaligus peluang bagi karyawan untuk a deterrent effect as well as an opportunity for
memperbaiki diri. employees to improve themselves.
Jenis reward yang bisa didapatkan oleh karyawan dapat The types of rewards received by employees include
berupa finansial (bonus, intensif, kenaikan gaji) dan non- financial (bonuses, incentives, salary raises) and non-
finansial (promosi jabatan dan penambahan fasilitas). financial (job promotions and additional benefits).
Sedangkan sistem punishment (sanksi) merupakan Conversely, a punishment system (sanctions) is a
konsekuensi yang diberikan kepada karyawan atas consequence imposed on employees for actions,
tindakan, perilaku, atau kinerja yang tidak sesuai dengan behavior, or performance that violates the Company’s
aturan atau standar yang ditetapkan perusahaan. Sistem regulations or standards. This system aims to provide a
ini bertujuan untuk memberikan efek jera, bukan untuk deterrent effect, not to inflict destructive punishment.
menghukum secara destruktif.
Kesetaraan Gender dan Kesempatan Gender Equality and Employment
Kerja Opportunities
Kesetaraan gender dan kesempatan kerja merupakan Gender equality and employment opportunities are
bagian dari komitmen Perseroan dalam menciptakan part of the Company’s commitment to creating an
lingkungan kerja yang inklusif, adil, dan berkelanjutan. inclusive, fair, and sustainable work environment. The
Perseroan menjunjung tinggi prinsip persamaan hak Company upholds the principle of equal rights and
dan perlakuan yang setara bagi seluruh karyawan tanpa equal treatment for all employees, regardless of gender,
membedakan jenis kelamin, latar belakang, maupun background, or other circumstances, provided that they
kondisi lainnya, sepanjang memenuhi kualifikasi dan meet the required qualifications and competencies. In
kompetensi yang dipersyaratkan. Dalam praktiknya, practice, the Company provides equal opportunities for
Perseroan memberikan kesempatan yang setara bagi females and males in the recruitment process, career
perempuan dan laki-laki dalam proses rekrutmen, development, job promotions, and access to training
pengembangan karier, promosi jabatan, serta akses and competency development programs. Employees are
terhadap program pelatihan dan pengembangan assessed objectively based on performance, potential,
kompetensi. Penilaian terhadap karyawan dilakukan and contribution, without considering gender or other
secara objektif berdasarkan kinerja, potensi, dan non-professional factors.
kontribusi, tanpa mempertimbangkan faktor gender
maupun faktor non-profesional lainnya.
Selain itu, Perseroan juga berupaya menciptakan In addition, the Company strives to create a safe,
lingkungan kerja yang aman, saling menghormati, dan respectful, and conducive work environment by
kondusif dengan mencegah terjadinya diskriminasi preventing discrimination and harassment. The principles
maupun pelecehan di lingkungan kerja. Penerapan prinsip of gender equality and equal employment opportunities
kesetaraan gender dan kesempatan kerja dilakukan are implemented consistently as part of the Company’s
secara konsisten sebagian dari upaya Perseroan dalam efforts to increase employee engagement, encourage
meningkatkan keterlibatan karyawan, mendorong diverse perspectives, and support performance
keberagaman perspektif, serta mendukung pencapaian achievement and business sustainability in the long run.
kinerja dan keberlanjutan usaha dalam jangka panjang.
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Hubungan Industrial Industrial Relations
Hubungan industrial merupakan salah satu aspek penting Industrial relations are a crucial aspect in maintaining
dalam menjaga keharmonisan antara Perseroan dan harmony between the Company and its employees
karyawan guna mendukung terciptanya lingkungan kerja to support the creation of a conducive, productive,
yang kondusif, produktif, dan berkelanjutan. Perseroan and sustainable work environment. The Company
memandang hubungan industrial sebagai kemitraan considers industrial relations a partnership that is built
yang dilandasi oleh prinsip saling menghormati, on the principles of mutual respect, transparency, and
keterbukaan, dan kepatuhan terhadap peraturan compliance with employment laws and regulations.
perundang-undangan di bidang ketenagakerjaan. Dalam In managing its relations, the Company establishes
pengelolaannya, Perseroan membangun komunikasi effective and constructive communication with
yang efektif dan konstruktif dengan karyawan employees and employee representatives as a means to
maupun perwakilan karyawan sebagai sarana untuk convey aspirations and input, and resolve employment
menyampaikan aspirasi, masukan, serta menyelesaikan issues through deliberation. The Company also ensures
permasalahan hubungan kerja secara musyawarah. that the rights and obligations of each party are
Perseroan juga memastikan bahwa hak dan kewajiban implemented in a balanced manner in accordance with
masing-masing pihak dilaksanakan secara seimbang applicable regulations and the agreed employment
sesuai dengan ketentuan yang berlaku dan perjanjian agreement.
kerja yang telah disepakati.
Melalui penerapan hubungan industrial yang harmonis By implementing harmonious and fair industrial
dan berkeadilan, Perseroan berupaya menciptakan relations, the Company strives to create a stable work
iklim kerja yang stabil, meningkatkan kepercayaan dan environment, increase employee trust and engagement,
keterlibatan karyawan, serta meminimalkan potensi and minimize the potential for industrial relations
perselisihan hubungan industrial. Pendekatan ini disputes. This approach is expected to support smooth
diharapkan dapat mendukung kelancaran operasional operations and the achievement of the Company’s
dan pencapaian tujuan Perseroan secara berkelanjutan. objectives on an ongoing basis.
Realisasi Program Kerja SDM Tahun 2025 Realization of Human Resources Work
Programs in 2025
Berikut ini merupakan realisasi program kerja SDM The following represents the realization of the Company’s
Perseroan tahun 2025, antara lain : Human Resources (HR) work programs in 2025:
1. Realisasi Program Pengembangan SDM 1. Realization of Human Resources Development
Programs
Selama tahun 2025, Perseroan telah merealisasikan Throughout 2025, the Company implemented
program pengembangan SDM melalui rangkaian HR development programs through a series of
pelatihan yang komprehensif dan berkelanjutan. comprehensive and sustainable training. These
Inisiatif ini bertujuan untuk memastikan setiap initiatives aim to ensure that each employee
karyawan memiliki kompetensi yang selaras degan possesses competencies aligned with industry
standar industri dan kebutuhan strategis Perseroan. standards and the Company’s strategic needs.
2. Program Junior Account Officer 2. Junior Account Officer Program
Sebagai upaya berkelanjutan dalam memperkuat As part of a continuous effort to strengthen the
lini bisnis Asset Based Finance, Perseroan kembali Asset-Based Finance business line, the Company
merealisasikan Program Junior Account Officer di reimplemented the Junior Account Officer Program
tahun 2025. Program kaderisasi intensif selama 1 in 2025. This one-year intensive cadre development
(satu) tahun ini dirancang secara komprehensif, program is designed comprehensively, covering
mencakup fase pelatihan hingga pendampingan training phases as well as mentoring during the On
dalam masa On The Job Training (OJT). Hal ini The Job Training (OJT) period. This initiative aims
dilakukan untuk memastikan kesiapan tenaga penjual to ensure the readiness of capable young sales
muda yang handal untuk mendukung pertumbuhan personnel to support the Company’s asset growth in
aset Perseroan di masa depan. the future.
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3. Program Employee Wellbeing 3. Employee Wellbeing Program
Di samping pengembangan kompetensi, Perusahaan In addition to competency development, the
juga menitikberatkan pada aspek kesejahteraan Company also emphasizes employee welfare and
dan kesehatan karyawan melalui realisasi Program health through the realization of the Employee
Employee Wellbeing. Pada tahun 2025, rangkaian Wellbeing Program. In 2025, a series of preventive
kegiatan telah dilaksanakan secara preventif, mulai activities were carried out, ranging from medical
dari pemeriksaan kesehatan melalui Mini Medical checkups through Mini Medical Check Up (MCU),
Check Up (MCU), edukasi kesehatan dalam sesi health education through Health Talk sessions, to the
Health Talk, hingga pemberian vaksinasi influenza. provision of influenza vaccinations. This reflects the
Ini merupakan bentuk kepedulian Perseroan dalam Company’s commitment to maintaining the physical
menjaga kondisi fisik dan mental karyawan agar and mental condition of employees to remain in
tetap prima dalam menjalankan tugasnya, sekaligus optimal condition in carrying out their duties, while
meningkatkan kesadaran karyawan akan pentingnya also raising employee awareness of the importance
pola hidup sehat. of maintaining a healthy lifestyle.
Rencana Fokus Pengembangan SDM Tahun Human Resources Development Focus Plan
2026 for 2026
Rencana Fokus Pengembangan SDM Tahun 2026 The Human Resources Development Focus Plan for
disusun sebagai bagian dari komitmen Perseroan dalam 2026 has been prepared as part of the Company’s
memperkuat kapabilitas organisasi serta mendukung commitment to strengthening organizational capabilities
pencapaian strategi bisnis dan keberlanjutan usaha di and supporting the achievement of business strategies
tengah dinamika industri pembiayaan yang semakin and business sustainability amidst increasingly
kompetitif. Pengembangan SDM pada tahun 2026 competitive dynamics in the financing industry. HR
diarahkan untuk membangun sumber daya manusia development in 2026 will be directed toward building
yang adaptif, berintegritas, dan berorientasi pada kinerja, human resources that are adaptive, possess integrity,
sejalan dengan transformasi bisnis dan penguatan tata and are performance-oriented, in line with business
kelola perusahaan. transformation and the strengthening of corporate
governance.
Fokus utama pengembangan SDM tahun 2026 The main focus of HR development in 2026 includes
mencakup peningkatan kompetensi inti dan teknis the enhancement of core and technical competencies
yang relevan dengan kebutuhan bisnis, termasuk relevant to business needs, including strengthening
penguatan pemahaman terhadap manajemen risiko, knowledge of risk management, compliance, financing
kepatuhan, layanan pembiayaan, serta pemanfaatan services, as well as the utilization of technology and
teknologi dan digitalisasi proses kerja. Perseroan juga the digitalization of work processes. The Company will
menitikberatkan pengembangan soft skills, seperti also emphasize the development of soft skills, such as
kepemimpinan, komunikasi, kolaborasi, dan kemampuan leadership, communication, collaboration, and decision-
pengambilan keputusan, guna mendukung efektivitas making capabilities, to support cross-functional work
kerja lintas fungsi. Selain itu, Perseroan akan melanjutkan effectiveness. In addition, the Company will continue to
pengembangan talenta internal melalui program develop internal talent through continuous development
pembinaan berkelanjutan, perencanaan suksesi, serta programs, succession planning, and the optimization
optimalisasi jalur karier yang transparan dan berbasis of transparent and performance-based career paths.
kinerja. Program pelatihan dan pengembangan Training and development programs will be designed in
dirancang secara lebih terstruktur dan terukur agar a more structured and measurable manner to enhance
mampu meningkatkan produktivitas, keterlibatan, dan employee productivity, engagement, and retention.
retensi karyawan.
Melalui rencana fokus pengembangan SDM tahun 2026 Through the 2026 HR development focus plan, the
ini, Perseroan berupaya menciptakan insan perusahaan Company seeks to create excellent Company personnel
yang unggul, siap menghadapi perubahan, serta mampu who are prepared to face changes and capable of
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memberikan kontribusi optimal dalam mendukung providing optimal contributions in supporting business
pertumbuhan usaha dan penciptaan nilai jangka panjang growth and the creation of long-term value for all
bagi seluruh pemangku kepentingan. stakeholders.
Penyusunan Strategi SDM 2025–2027 Formulation of the 2025–2027 Human
Resources Strategy
Penyusunan Strategi SDM 2025–2027 disusun secara The formulation of the 2025–2027 Human Resources
berkesinambungan dengan mengacu pada capaian Strategy has been prepared in a continuous manner by
dan pembelajaran dari realisasi program kerja SDM referring to the achievements and lessons learned from
Perseroan pada tahun sebelumnya. Berbagai inisiatif the realization of the Company’s HR work programs in
yang telah dijalankan menjadi dasar penguatan arah the previous year. Various initiatives that have been
pengelolaan sumber daya manusia agar semakin implemented serve as the basis for strengthening
selaras dengan kebutuhan bisnis, dinamika industri, the direction of human resources management to be
serta pengembangan budaya kerja yang produktif dan increasingly aligned with business needs, industry
berkelanjutan. dynamics, and the development of a productive and
sustainable work culture.
Strategi SDM 2025–2027 difokuskan pada tiga pilar The 2025–2027 Human Resources Strategy focuses
utama, yaitu pengembangan talenta, peningkatan on three main pillars, namely talent development,
kapabilitas kepemimpinan, dan penguatan produktivitas enhancement of leadership capabilities, and
melalui program pelatihan, perencanaan suksesi, serta strengthening productivity through training programs,
pengelolaan kinerja yang lebih terarah. Melalui strategi succession planning, and more targeted performance
tersebut, Perseroan berkomitmen untuk membangun management. Through this strategy, the Company is
SDM yang kompeten, adaptif, dan berdaya saing tinggi. committed to developing competent, adaptive, and
Penyusunan Strategi SDM 2025–2027 diharapkan highly competitive human resources. The formulation of
mampu memperkuat kesiapan organisasi, meningkatkan the 2025–2027 Human Resources Strategy is expected
kualitas kepemimpinan internal, serta mendorong to reinforce the organization’s readiness, improve the
produktivitas dan keterikatan karyawan secara quality of internal leadership, and encourage employee
berkelanjutan dalam mendukung pencapaian tujuan productivity and engagement on an ongoing basis in
jangka menengah Perseroan. supporting the achievement of the Company’s medium-
term objectives.
Adapun kerangka Penyusunan Strategi SDM 2025–2027 The framework for the Formulation of the 2025–2027
dapat digambarkan sebagai berikut: Human Resources Strategy can be described as follows:
Strategi SDM 2025–2027
2025–2027 Human Resources Strategy
• Pemetaan kompetensi & potensi karyawan • Employee competency and potential
mapping
Pengembangan • Penguatan talent pipeline & pengembangan • Strengthening the talent pipeline & career
Talenta karier development
Talent Development • Optimalisasi program pelatihan • Optimization of continuous training
berkelanjutan programs
Peningkatan Kapabilitas
• Program kepemimpinan berjenjang • Tiered leadership programs
Kepemimpinan
• Coaching & mentoring • Coaching & mentoring
Leadership Capability • Perencanaan suksesi jabatan strategis • Strategic position succession planning
Enhancement
• Penyempurnaan sistem manajemen kinerja • Enhancement of the performance
Penguatan Produktivitas management system
& Kinerja • Pemanfaatan HCIS berbasis digital • Utilization of a digital-based HCIS
Productivity & Performance • Peningkatan employee engagement & well- • Improvement of employee engagement and
Strengthening being well-being
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Teknologi Informasi
Information Technology
Kebijakan dan Tata Kelola Teknologi Information Technology Policies and
Informasi Governance
Sebagai fondasi utama dalam mendukung As the main foundation in supporting business
keberlangsungan dan pengembangan usaha, sustainability and development, the utilization of
pemanfaatan Teknologi Informasi (TI) menjadi elemen Information Technology (IT) has become a strategic
strategis dalam operasional Perseroan. Peran TI element in the Company’s operations. The role of IT is
diarahkan untuk mempercepat digitalisasi layanan, aimed at accelerating service digitalization, improving
meningkatkan efisiensi proses bisnis, serta memastikan the efficiency of business processes, and ensuring
kepatuhan terhadap ketentuan peraturan yang berlaku. compliance with applicable regulatory provisions.
Oleh karena itu, Perseroan menerapkan kebijakan Therefore, the Company implements structured IT
dan tata kelola TI yang terstruktur guna menjamin policies and governance to ensure data security,
keamanan data, kelancaran operasional, serta kesiapan operational reliability, and the Company’s readiness to
perusahaan dalam merespons perkembangan respond to technological developments. The utilization
teknologi. Pemanfaatan TI senantiasa diselaraskan of IT is consistently aligned with the Company’s vision,
dengan visi, misi, dan strategi Perseroan agar mampu mission, and strategy in order to deliver added value
memberikan nilai tambah dan layanan yang optimal and optimal services to customers. In addition to
kepada pelanggan. Selain mendorong percepatan encouraging the acceleration of business processes
proses bisnis dan pengendalian biaya, penerapan TI juga and cost control, the implementation of IT is also aimed
ditujukan untuk meminimalkan risiko kesalahan manual. at minimizing the risk of manual errors. Information
Aspek keamanan informasi menjadi perhatian utama, security is a key priority to ensure that customer data
sehingga perlindungan terhadap data pelanggan dan and company data are protected from potential cyber
data perusahaan dari potensi ancaman siber dapat threats. All IT policies are established with reference to
terjaga. Seluruh kebijakan TI disusun dengan mengacu regulatory provisions, including the Financial Services
pada ketentuan regulator, termasuk Otoritas Jasa Authority, as well as laws and regulations related to data
Keuangan, serta peraturan perundang-undangan terkait protection.
perlindungan data.
Dalam implementasinya, Perseroan menetapkan In its practice, the Company establishes standards
standar perangkat keras dan perangkat lunak untuk for hardware and software to ensure compatibility,
memastikan kompatibilitas, keandalan, dan kinerja reliability, and optimal performance of IT systems. The
sistem TI yang optimal. Perseroan juga menyusun Company also develops periodic maintenance planning
perencanaan pemeliharaan secara berkala guna to ensure system availability and to minimize potential
menjamin ketersediaan sistem serta meminimalkan operational disruptions. As part of its risk mitigation
potensi gangguan operasional. Sebagai bagian dari efforts, the Company has prepared a Disaster Recovery
upaya mitigasi risiko, Perseroan menyiapkan Rencana Plan (DRP) to ensure that the impact of disruptions on
Pemulihan Bencana (Disaster Recovery Plan/DRP) operations can be minimized and business continuity
agar dampak gangguan terhadap operasional dapat can be maintained.
diminimalkan dan kontinuitas bisnis tetap terjaga.
Komitmen Perseroan terhadap perlindungan konsumen The Company’s commitment to consumer protection
diwujudkan melalui penerapan kebijakan keamanan is demonstrated through the implementation of
informasi yang komprehensif. Audit dan pengujian comprehensive information security policies. System
keamanan sistem dilakukan secara berkala untuk security audits and testing are conducted periodically
mengidentifikasi serta mengantisipasi potensi to identify and anticipate potential vulnerabilities. The
kerentanan. Penerapan enkripsi data, pengendalian implementation of data encryption, access control, and
akses, serta pengaturan penggunaan perangkat dan the regulation of the use of devices and IT systems for
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sistem TI bagi karyawan diberlakukan secara tegas employees are strictly enforced to prevent misuse. In
guna mencegah penyalahgunaan. Dalam pengelolaan managing data, the Company ensures the accuracy,
data, Perseroan memastikan akurasi, konsistensi, dan consistency, and reliability of information used in all
keandalan informasi yang digunakan dalam seluruh operational activities. The IT policies and Operational
kegiatan operasional. Adapun kebijakan dan Standar Standards established by the Company include:
Operasional TI yang telah dibuat oleh Perseroan
diantaranya:
1. Kebijakan Pengelolaan Teknologi Informasi dalam 1. Information Technology Management Policy in the
Perusahaan Nomor KBJ_IT-02_2024_U Rev 02; Company Number KBJ_IT-02_2024_U Rev 02;
2. Standar Operasional Prosedur tentang Peminjaman 2. Standard Operating Procedure on Borrowing and
dan Pengembalian Aset IT Nomor SOP_ICT- Returning IT Assets Number SOP_ICT-09_2024_U;
09_2024_U;
3. Kebijakan tentang Pengelolaan Teknologi Informasi 3. Policy on Information and Communication
dan Komunikasi Nomor KBJ/ICT-02-2023/U; Technology Management Number KBJ/ICT-02-
2023/U;
4. Kebijakan tentang Pengamanan Informasi Nomor 4. Policy on Information Security Number KBJ/ICT-
KBJ/ ICT-03/2024/U; 03/2024/U;
5. Standar Operasional Prosedur tentang Pengajuan 5. Standard Operating Procedure on New Submission,
Baru, Perubahan, dan Penghapusan User Access Change, and Deletion of User Access Matrix Number
Matrix Nomor SOP/ICT-02/2023; SOP/ICT-02/2023;
6. Standar Operasional Prosedur tentang Manajemen 6. Standard Operating Procedure on Incident
Insiden Nomor SOP/ICT-03/2023/U; Management Number SOP/ICT-03/2023/U;
7. Standar Operasional Prosedur tentang Penggunaan 7. Standard Operating Procedure on the Use of
Antivirus Nomor SOP/ICT-05/2023/U; Antivirus Number SOP/ICT-05/2023/U;
8. Standar Operasional Prosedur tentang Penghapusan 8. Standard Operating Procedure on Information
Informasi Nomor SOP/ICT-06/2023/U; Deletion Number SOP/ICT-06/2023/U;
9. Standar Operasional Prosedur tentang Disaster 9. Standard Operating Procedure on Disaster Recovery
Recovery Planning Nomor SOP/ICT-07/2023/K; Planning Number SOP/ICT-07/2023/K;
10. Standar Operasional Prosedur tentang Manajemen 10. Standard Operating Procedure on Change
Perubahan Nomor SOP/ICT-07/2023/U; dan Management Number SOP/ICT-07/2023/U; and
11. Standar Operasional Prosedur tentang 11. Standard Operating Procedure on Application
Pengembangan dan Pemeliharaan Aplikasi Nomor Development and Maintenance Number SOP/ICT-
SOP/ICT-08/2023/U. 08/2023/U.
Perseroan memastikan keamanan informasi sebagai The Company ensures information security as a form
wujud dari komitmen untuk melindungi konsumen. of commitment to protect consumers. The Company
Perseroan melakukan audit dan pengujian berkala conducts periodic audits and tests on system security
terhadap keamanan sistem untuk mengidentifikasi dan to identify and address potential threats. In terms
mengatasi potensi ancaman. Dalam hal pengelolaan of data management, the Company ensures the
data, Perseroan memastikan akurasi, konsistensi, dan accuracy, consistency, and reliability of data used in the
keandalan data yang digunakan dalam operasional Company’s operations.
Perseroan.
Perseroan juga menerapkan kebijakan enkripsi data The Company also implements data encryption
dan pengendalian akses sebagai langkah perlindungan and access control policies as measures to protect
terhadap informasi yang bersifat rahasia. Dalam confidential information. In data management, the
pengelolaan data, Perseroan memastikan bahwa seluruh Company ensures that all information used is accurate,
informasi yang digunakan bersifat akurat, konsisten, dan consistent, and reliable to support business processes
andal untuk mendukung proses bisnis dan pengambilan and decision-making. All such data security and
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keputusan. Seluruh praktik pengamanan dan pengelolaan management practices are carried out in accordance
data tersebut dilaksanakan dengan mengacu pada with the applicable laws and regulations, including
ketentuan peraturan perundang-undangan yang berlaku, the Personal Data Protection Law as well as consumer
termasuk Undang-Undang Pelindungan Data Pribadi protection regulations and guidelines issued by the
serta regulasi dan pedoman perlindungan konsumen Financial Services Authority.
yang ditetapkan oleh Otoritas Jasa Keuangan.
Tata Kelola TI IT Governance
Untuk memastikan pemanfaatan Teknologi Informasi To ensure that the utilization of Information Technology
berjalan optimal dan selaras dengan tujuan bisnis, operates optimally and is aligned with business
Perseroan menerapkan tata kelola TI yang terstruktur objectives, the Company implements structured and
dan berkesinambungan. Penerapan tata kelola TI ini sustainable IT governance. The implementation of IT
menjadi landasan bagi Perseroan dalam meningkatkan governance serves as the basis for the Company to
efisiensi operasional, menghadirkan layanan yang enhance operational efficiency, deliver quality services
berkualitas kepada pelanggan, serta menjaga daya to customers, and maintain competitiveness amidst the
saing di tengah dinamika era digital. Melalui penggunaan dynamics of the digital era. Through the appropriate use
teknologi yang tepat, Perseroan dapat menekan waktu of technology, the Company is able to reduce operational
dan biaya operasional secara lebih efektif. Selain itu, time and costs more effectively. Furthermore, good IT
tata kelola TI yang baik juga berperan dalam memitigasi governance also plays a role in mitigating legal risks by
risiko hukum dengan memastikan seluruh pemanfaatan ensuring that all utilization of IT complies with applicable
TI telah sesuai dengan ketentuan peraturan perundang- laws and regulations.
undangan yang berlaku.
Pelaksanaan tata kelola TI berada di bawah tanggung The implementation of IT governance is under the
jawab Divisi Information & Communication Technology responsibility of the Information & Communication
(ICT Division). Dalam menjalankan fungsinya, divisi ini Technology Division (ICT Division). In carrying out
mengacu pada ketentuan dan pedoman yang ditetapkan its functions, this division refers to the provisions
oleh Otoritas Jasa Keuangan, termasuk POJK dan SEOJK, and guidelines established by the Financial Services
serta standar keamanan informasi internasional ISO/ Authority, including POJK and SEOJK regulations, as
IEC 27001:2022 Annex A. Pedoman tersebut didukung well as the international information security standard
dengan penyusunan kebijakan internal, Standar ISO/IEC 27001:2022 Annex A. These guidelines are
Operasional Prosedur (SOP), serta dokumentasi yang supported by the establishment of internal policies,
memadai, antara lain pencatatan perubahan sistem TI, Standard Operating Procedures (SOP), and adequate
pengelolaan keamanan sistem, dan manual penggunaan documentation, including records of IT system changes,
aplikasi. system security management, and application user
manuals.
Guna memastikan efektivitas penerapan tata kelola To ensure the effectiveness of IT governance
TI, Perseroan secara berkala melakukan evaluasi implementation, the Company regularly evaluates its
terhadap sistem pengelolaan TI yang digunakan. IT management system. This evaluation is carried out
Evaluasi ini dilaksanakan secara berkelanjutan pada continuously for each project through the IT Activity
setiap proyek melalui IT Activity Plan, yang mencakup Plan, which includes an assessment of the timeliness
penilaian terhadap kesesuaian waktu pelaksanaan, of implementation, the results of implementation, and
hasil implementasi, serta manfaat yang diperoleh dari the benefits derived from IT management. Through
pengelolaan TI. Dengan pendekatan tersebut, Perseroan this approach, the Company strives to ensure that the
berupaya memastikan bahwa pengembangan dan development and utilization of IT consistently deliver
pemanfaatan TI senantiasa memberikan nilai tambah added value to operations and support the achievement
bagi operasional dan mendukung pencapaian kinerja of the Company’s performance sustainably.
perusahaan secara berkelanjutan.
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Realisasi Program TI Tahun 2025 Realization of IT Programs in 2025
Pada tahun 2025, Perseroan merealisasikan berbagai In 2025, the Company implemented various Information
program Teknologi Informasi (TI) sebagai bagian dari Technology (IT) programs as part of its commitment to
komitmen untuk mendukung transformasi digital, supporting digital transformation, enhancing operational
meningkatkan efisiensi operasional, serta memperkuat efficiency, and strengthening the governance and
tata kelola dan keamanan sistem informasi. Realisasi security of information systems. The realization
program TI tersebut disusun secara terencana dan of these IT programs was developed in a planned
selaras dengan strategi bisnis Perseroan, dengan manner and aligned with the Company’s business
tetap mengacu pada prinsip kehati-hatian, kepatuhan strategy, while adhering to the principles of prudence,
terhadap regulasi, serta kebutuhan pemangku regulatory compliance, and the needs of stakeholders.
kepentingan. Pelaksanaan program TI diarahkan untuk The implementation of IT programs was aimed at
memastikan ketersediaan sistem yang andal, aman, ensuring the availability of reliable and secure systems
dan adaptif terhadap perkembangan teknologi serta that are adaptive to technological developments and
dinamika industri jasa keuangan. Dalam implementasinya, the dynamics of the financial services industry. In its
Perseroan memperhatikan kesesuaian dengan implementation, the Company ensured compliance
ketentuan dan pedoman yang ditetapkan oleh Otoritas with the provisions and guidelines established by the
Jasa Keuangan, termasuk aspek keamanan informasi, Financial Services Authority, including aspects related to
perlindungan data, dan keberlangsungan layanan information security, data protection, and the continuity
operasional. Melalui realisasi program TI sepanjang of operational services. Through the realization of IT
tahun 2025, Perseroan berupaya meningkatkan kualitas programs throughout 2025, the Company sought to
layanan kepada pelanggan, mendukung efektivitas enhance the quality of services provided to customers,
pengambilan keputusan manajemen melalui sistem support the effectiveness of management decision-
informasi yang terintegrasi, serta memperkuat fondasi making through integrated information systems, and
teknologi sebagai enabler utama dalam pencapaian strengthen the technological foundation as the main
kinerja dan pertumbuhan Perseroan yang berkelanjutan. enabler in achieving sustainable performance and
growth of the Company.
Pengembangan TI yang dilakukan pada tahun 2025 IT development carried out in 2025, namely:
yaitu :
1. Migrasi Server Oracle Finance; 1. Oracle Finance Server Migration;
2. Surveilance 2 sertifikasi ISO/IEC 27001:2022; 2. Surveillance 2 Certification of ISO/IEC 27001:2022;
3. Upgrade windows 10 to 11; 3. Upgrade from Windows 10 to Windows 11;
4. Disaster Recovery Plan (incl. users); 4. Disaster Recovery Plan (including users);
5. Audit trail data penjaminan piutang pembiayaan; 5. Audit trail for financing receivables guarantee data;
6. Stock Opname Asset IT; 6. IT Asset Stock Opname;
7. Penyelesaian temuan Audit External; 7. Resolution of External Audit findings;
8. Penyelesaian temuan Audit Internal; dan 8. Resolution of Internal Audit findings; and
9. Sewa Notebook. 9. Lease of Notebook.
IT Maturity Level Assessment IT Maturity Level Assessment
IT Maturity Level Assessment merupakan proses The IT Maturity Level Assessment is an evaluation
evaluasi yang dilakukan Perseroan untuk mengukur process conducted by the Company to measure the
tingkat kematangan pengelolaan Teknologi Informasi level of maturity of Information Technology management
secara menyeluruh dan terstruktur. Penilaian ini in a comprehensive and structured manner. This
bertujuan untuk memastikan bahwa penerapan, assessment aims to ensure that the implementation,
pengelolaan, dan pengendalian TI telah berjalan secara management, and control of IT have been carried out
efektif, terintegrasi, serta selaras dengan strategi bisnis effectively, in an integrated manner, and in alignment
dan kebutuhan operasional Perseroan. with the Company’s business strategy and operational
needs.
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Melalui IT Maturity Level Assessment, Perseroan dapat Through the IT Maturity Level Assessment, the Company
mengidentifikasi posisi kematangan TI saat ini, termasuk is able to identify its current level of IT maturity, including
kekuatan, area yang masih memerlukan perbaikan, its strengths, areas that require improvement, as well
serta peluang pengembangan ke depan. Hasil penilaian as opportunities for future development. The results
ini menjadi dasar bagi manajemen dalam menyusun of this assessment serve as a basis for management
rencana peningkatan kapabilitas TI secara berkelanjutan, in formulating plans to continuously enhance IT
memperkuat pengendalian risiko, serta memastikan capabilities, strengthen risk control, and ensure
kepatuhan terhadap regulasi dan standar yang compliance with applicable regulations and standards,
berlaku, termasuk praktik terbaik dalam tata kelola dan including best practices in governance and information
keamanan informasi seperti yang diacu dalam kerangka security as referenced in the ISO 27001 framework.
ISO 27001. Dengan dilaksanakannya IT Maturity Level By conducting the IT Maturity Level Assessment, the
Assessment, Perseroan menunjukkan komitmen untuk Company demonstrates its commitment to continuously
terus meningkatkan kualitas tata kelola TI, mendukung improving the quality of IT governance, supporting
transformasi digital, serta memastikan keandalan sistem digital transformation, and ensuring the reliability of
informasi dalam mendukung pencapaian tujuan jangka information systems in supporting the achievement of
panjang Perusahaan. the Company’s long-term objectives.
Tujuan dari IT Maturity Level Assessment yang dilakukan The IT Maturity Level Assessment conducted by the
Perseroan yaitu : Company aims to:
1. Menyelaraskan TI dengan Strategi Bisnis 1. Align IT with Business Strategy
Perseroan memastikan bahwa investasi dan inisiatif The Company ensures that IT investments and
TI mendukung secara langsung pencapaian visi, misi, initiatives directly support the achievement of the
dan tujuan strategis Perseroan. Company’s vision, mission, and strategic objectives.
2. Meningkatkan Efisiensi Operasional 2. Improve Operational Efficiency
Mengidentifikasi area yang memerlukan peningkatan Identifying areas that require improvement to reduce
untuk mengurangi biaya, waktu, dan risiko dalam costs, time, and risks in IT operations.
operasional TI.
3. Meningkatkan Keamanan dan Kepatuhan 3. Improve Security and Compliance
Perseroan melakukan penilaian terhadap tingkat The Company assesses the level of data security
keamanan data dan kepatuhan terhadap regulasi and compliance with financial industry regulations,
industri keuangan, seperti aturan Otoritas Jasa such as the Financial Services Authority regulations
Keuangan (OJK) dan UU PDP. and the PDP Law.
4. Mendukung Inovasi Digital 4. Support Digital Innovation
Perseroan melakukan identifikasi terhadap kapabilitas The Company identifies IT capabilities that can be
TI yang dapat ditingkatkan untuk mendukung inovasi improved to support innovation in technology-based
produk dan layanan berbasis teknologi. products and services.
Biaya Pengembangan TI IT Development Costs
Sepanjang tahun 2025, Perseroan merealisasikan Throughout 2025, the Company incurred Rp5,117,754,922
anggaran pengembangan Teknologi Informasi sebesar for Information Technology development aimed at
Rp5.117.754.922 yang dialokasikan untuk mendukung improving and strengthening its IT infrastructure
peningkatan dan penguatan infrastruktur TI guna to enhance operational reliability and develop the
menunjang keandalan operasional serta pengembangan Company’s systems.
sistem perusahaan.
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Rencana Fokus Pengembangan TI Tahun IT Development Focus Plan for 2026
2026
Pada tahun 2026, Perseroan menetapkan pengembangan In 2026, the Company will establish Information
Teknologi Informasi (TI) sebagai bagian integral dari Technology (IT) development as an integral part of
strategi bisnis guna meningkatkan daya saing, efisiensi its business strategy to improve competitiveness,
operasional, serta kualitas layanan kepada pemangku operational efficiency, and service quality to
kepentingan. Pengembangan TI diarahkan untuk stakeholders. IT development is aimed at supporting
mendukung transformasi digital yang berkelanjutan sustainable digital transformation while duly observing
dengan tetap memperhatikan aspek keamanan information security, regulatory compliance, and long-
informasi, kepatuhan terhadap regulasi, dan kebutuhan term business needs. The IT development in 2026
bisnis jangka panjang. Fokus utama pengembangan will mainly focus on strengthening the technology
TI pada tahun 2026 meliputi penguatan infrastruktur infrastructure to make it more reliable, secure, and
teknologi agar lebih andal, aman, dan skalabel dalam scalable to support the Company’s business growth. The
mendukung pertumbuhan usaha Perseroan. Perseroan Company plans to optimize core systems and increase
merencanakan optimalisasi sistem inti (core system) network capacity to ensure smooth business processes,
dan peningkatan kapasitas jaringan guna memastikan system availability, and minimize the risk of operational
kelancaran proses bisnis, ketersediaan sistem, serta disruptions.
minimisasi risiko gangguan operasional.
Selain penguatan infrastruktur, Perseroan akan In addition to strengthening infrastructure, the Company
melanjutkan pengembangan aplikasi dan sistem will continue developing more integrated applications
pendukung operasional yang lebih terintegrasi, and operational support systems to improve the
dengan tujuan meningkatkan efisiensi proses kerja, efficiency of work processes, data accuracy, and the
akurasi data, serta kecepatan pengambilan keputusan speed of management decision-making. The utilization
manajemen. Pemanfaatan solusi digital diharapkan of digital solutions is expected to strengthen data
dapat memperkuat pengelolaan data, meningkatkan management, enhance transparency, and support
transparansi, serta mendukung implementasi prinsip the implementation of good corporate governance
tata kelola perusahaan yang baik. Dari aspek keamanan principles. From an information security perspective,
informasi, fokus pengembangan TI tahun 2026 diarahkan the focus of IT development in 2026 is on enhancing
pada peningkatan sistem pengamanan siber (cyber cybersecurity systems, including strengthening
security), termasuk penguatan kontrol akses, enkripsi access controls and data encryption, and improving
data, serta peningkatan kesiapan dalam menghadapi preparedness to address potential information security
potensi insiden keamanan informasi. Perseroan juga incidents. The Company will also conduct evaluations
akan melakukan evaluasi dan penyempurnaan kebijakan and improvements of IT policies and procedures to
serta prosedur TI agar selaras dengan perkembangan align with developments in applicable regulations and
regulasi dan standar keamanan informasi yang berlaku. information security standards.
Untuk memastikan keberhasilan implementasi To ensure the successful implementation of IT
pengembangan TI, Perseroan turut memprioritaskan development initiatives, the Company also prioritizes
peningkatan kapabilitas sumber daya manusia di the enhancement of human resource capabilities in
bidang TI melalui pelatihan, sertifikasi, dan penguatan the IT sector through training, certification, and the
tata kelola TI. Dengan pendekatan tersebut, diharapkan strengthening of IT governance. Through this approach,
pengembangan TI pada tahun 2026 tidak hanya IT development in 2026 is expected not only to support
mendukung kebutuhan operasional, tetapi juga operational needs but also to serve as the main enabler
menjadi enabler utama bagi pertumbuhan bisnis yang of sustainable business growth and adaptability to
berkelanjutan dan adaptif terhadap perubahan teknologi future technological developments.
di masa mendatang.
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Digital Roadmap 2025–2027 2025–2027 Digital Roadmap
Perseroan menyusun Digital Roadmap 2025–2027 The Company has prepared the 2025–2027 Digital
sebagai peta jalan strategis pengembangan teknologi Roadmap as a strategic roadmap for the development
informasi yang bertujuan untuk memastikan kesiapan of information technology aimed at ensuring the
infrastruktur digital, meningkatkan integrasi sistem, readiness of digital infrastructure, enhancing system
memperkuat kapabilitas data analytics, serta integration, strengthening data analytics capabilities,
mengoptimalkan dukungan teknologi terhadap proses and optimizing technological support for the Company’s
bisnis utama. Roadmap ini disusun secara bertahap dan core business processes. This roadmap is developed
berkelanjutan, dengan memanfaatkan fondasi penguatan gradually and continuously by leveraging the foundation
TI yang telah direalisasikan pada tahun sebelumnya. of IT strengthening implemented in the previous year.
Digital Roadmap 2025–2027 diarahkan untuk mendorong The 2025–2027 Digital Roadmap is aimed at
transformasi digital yang terintegrasi. Mencakup driving integrated digital transformation, including
penguatan infrastruktur, peningkatan peningkatan strengthening infrastructure, improving the maturity of
kematangan sistem pendukung operasional, serta operational support systems, and enhancing governance
penyempurnaan tata kelola dan keamanan informasi. and information security. In line with this initiative, the
Sejalan dengan hal tersebut, Perseroan menetapkan re- Company has established the recertification of ISO/IEC
sertifikasi ISO/IEC 27001:2022 pada tahun 2026 sebagai 27001:2022 in 2026 as one of its main priorities, given
salah satu prioritas utama, mengingat sertifikasi tersebut that the certification was previously obtained in 2023.
telah diperoleh pada tahun 2023. Selain itu roadmap ini In addition, the roadmap also includes plans for the
juga mencakup rencana pengembangan sistem ticketing development of a more comprehensive ticketing system
yang lebih komprehensif guna mampu menunjang to support the productivity of all employees. Overall, the
produktivitas seluruh karyawan. Secara keseluruhan, 2025–2027 Digital Roadmap is expected to ensure that
Digital Roadmap 2025 – 2027 diharapkan mampu information technology serves not only as a supporting
memastikan bahwa teknologi informasi tidak hanya tool but also as the main enabler in improving the
berfungsi sebagai alat pendukung, tetapi juga sebagai Company’s efficiency, security, and competitiveness in
enabler utama dalam meningkatkan efisiensi, keamanan, a sustainable manner.
dan daya saing Perseroan secara berkelanjutan.
Bagan Digital Roadmap 2025–2027
2025–2027 Digital Roadmap Chart
2025 2026 2027
Penguatan Infrastruktur & Peningkatan Integrasi & Optimalisasi & Business
Tata Kelola | Infrastructure & Kapabilitas | Integration & Capability Enablement | Optimization &
Governance Strengthening Enhancement Business Enablement
• Optimalisasi Infrastruktur TI Terintegrasi • Integrasi antar sistem operasional • Pemanfaatan data analytics untuk
• Penyempurnaan Sistem Ticketing • Re-Sertifikasi ISO/IEC 27001:2022 pengambilan keputusan
(problem, incident, request) • Peningkatan keandalan DRP & BCP • Sistem TI yang lebih agile & scalable
• Implementasi ISO/IEC 27001:2022 • Penguatan cyber security & monitoring • Dukungan penuh TI terhadap proses
• Standarisasi pengelolaan layanan TI • Pengembangan kapabilitas data bisnis utama
analytics • Peningkatan IT maturity level secara
• Optimization of Integrated IT
menyeluruh
Infrastructure • Integration between operational systems
• Implementasi ISO/IEC 27001:2022
• Enhancement of the Ticketing System • Re-certification of ISO/IEC 27001:2022
(problem, incident, request) • Enhancement of the reliability of DRP • Utilization of data analytics for
• Implementation of ISO/IEC 27001:2022 & BCP decision-making
• Standardization of IT service • Strengthening of cybersecurity & • More agile and scalable IT Systems
management monitoring • Full IT support for core business
• Development of data analytics processes
capabilities • Comprehensive improvement of IT
maturity level
• Implementation of ISO/IEC 27001:2022
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Peran Teknologi Informasi sebagai Business The Role of Information Technology as a
Enabler dalam Tata Kelola Perusahaan Business Enabler in Corporate Governance
Teknologi Informasi (TI) tidak lagi diposisikan semata Information Technology (IT) is no longer positioned
sebagai fungsi pendukung operasional, melainkan telah solely as an operational support function, but has
menjadi business enabler yang memiliki peran strategis become a business enabler that plays a strategic role
dalam memperkuat penerapan tata kelola perusahaan in strengthening the implementation of good corporate
yang baik. Melalui pemanfaatan TI yang terarah dan governance. Through the targeted and integrated
terintegrasi, Perseroan mampu meningkatkan efektivitas utilization of IT, the Company is able to enhance
pengambilan keputusan, transparansi proses bisnis, the effectiveness of decision-making, improve the
serta akuntabilitas pengelolaan perusahaan secara transparency of business processes, and strengthen
menyeluruh. Dalam kerangka tata kelola perusahaan, TI overall accountability in corporate management. Within
berperan penting dalam mendukung penerapan prinsip the corporate governance framework, IT plays a vital role
transparansi melalui penyediaan sistem informasi in supporting the principle of transparency through the
yang andal, akurat, dan tepat waktu. Digitalisasi proses provision of reliable, accurate, and timely information
pelaporan, pengelolaan data, serta sistem monitoring systems. The digitalization of reporting processes, data
kinerja memungkinkan manajemen dan organ tata kelola management, and performance monitoring systems
untuk memperoleh informasi yang relevan sebagai dasar enables management and governance organs to obtain
pengawasan dan pengendalian. Hal ini turut memperkuat relevant information as a basis for oversight and control.
prinsip akuntabilitas dan responsibilitas dalam setiap This also reinforces the principles of accountability and
aktivitas Perseroan. responsibility in every activity of the Company.
Selain itu, TI menjadi enabler utama dalam peningkatan In addition, IT serves as the main enabler in improving
efisiensi dan efektivitas proses bisnis. Otomatisasi the efficiency and effectiveness of business processes.
sistem dan integrasi antar aplikasi membantu System automation and integration among applications
mengurangi ketergantungan pada proses manual, help reduce reliance on manual processes, minimize
meminimalkan potensi kesalahan, serta mempercepat potential errors, and accelerate cross-functional
alur kerja lintas fungsi. Efisiensi tersebut tidak hanya workflows. These efficiencies not only contribute to
berdampak pada pengendalian biaya operasional, better control of operational costs, but also improve
tetapi juga pada peningkatan kualitas layanan kepada the quality of services provided to customers and
pelanggan dan pemangku kepentingan. stakeholders.
Dari perspektif manajemen risiko, TI berkontribusi From a risk management perspective, IT contributes
signifikan dalam mitigasi risiko operasional, risiko significantly to the mitigation of operational risks,
kepatuhan, dan risiko keamanan informasi. Penerapan compliance risks, and information security risks. The
sistem pengendalian berbasis teknologi, penguatan implementation of technology-based control systems,
keamanan siber, serta pemantauan sistem secara the strengthening of cyber security, and continuous
berkelanjutan memungkinkan Perseroan untuk system monitoring enable the Company to identify
mengidentifikasi potensi risiko secara lebih dini dan potential risks at an earlier stage and take appropriate
mengambil langkah mitigasi yang tepat. Dengan mitigation measures. Thus, IT supports the establishment
demikian, TI mendukung terciptanya lingkungan of a stronger and more sustainable internal control
pengendalian internal yang lebih kuat dan berkelanjutan. environment.
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Lebih lanjut, TI juga menjadi pendorong inovasi produk Furthermore, IT also acts as a driver of product and
dan layanan. Dukungan teknologi terhadap service innovation. Technological support for system
pengembangan sistem, pemanfaatan data, dan development, data utilization, and service digitalization
digitalisasi layanan membuka peluang bagi Perseroan creates opportunities for the Company to adapt to the
untuk beradaptasi dengan dinamika industri serta dynamics of the industry and evolving market demands.
kebutuhan pasar yang terus berkembang. Inovasi These IT-based innovations ultimately strengthen the
berbasis TI ini pada akhirnya memperkuat daya saing Company’s competitiveness and create long-term
Perseroan dan menciptakan nilai tambah jangka added value.
panjang.
Dengan menempatkan Teknologi Informasi sebagai By positioning Information Technology as a business
business enabler, Perseroan menunjukkan komitmen enabler, the Company demonstrates its commitment
untuk menjadikan tata kelola perusahaan tidak hanya to affirming that corporate governance is not merely a
sebagai kewajiban kepatuhan, tetapi sebagai fondasi compliance obligation, but also a strategic foundation
strategis dalam mencapai pertumbuhan usaha yang for achieving sustainable business growth, and is value-
berkelanjutan dan berorientasi pada penciptaan nilai creation-oriented to all stakeholders.
bagi seluruh pemangku kepentingan.
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Tata Kelola Perusahaan
Good Corporate Governance
160 Landasan Hukum Penerapan GCG 303 Komite Produk Pengembangan Usaha Syariah
Legal Basis for GCG Implementation Sharia Business Products Development Committee
165 Tujuan Penerapan GCG 306 Sekretaris Perusahaan
Objectives of GCG Implementation Corporate Secretary
166 Prinsip-Prinsip Dasar GCG 323 Audit Internal (AI)
Basic Principles of GCG Internal Audit (IA)
168 Penilaian Tata Kelola Perusahaan Yang Baik Tahun 2025 333 Akuntan Publik
Good Corporate Governance Assessment in 2025 Public Accountant
171 Struktur Penerapan Tata Kelola Perusahaan 336 Sistem Pengendalian Internal
Corporate Governance Implementation Structure Internal Control System
172 Rapat Umum Pemegang Saham (RUPS) 341 Manajemen Risiko
General Meeting of Shareholders (GMS) Risk Management
195 Dewan Komisaris 357 Kebijakan Pengungkapan Informasi Lainnya
Board of Commissioners Other Information Disclosure Policy
202 Komisaris Independen 359 Kode Etik
Independent Commissioner Code of Ethics
217 Dewan Pengawas Syariah 365 Sistem Pelaporan Pelanggaran
Shariah Supervisory Board Violation Reporting System
221 Direksi 367 Kebijakan Anti-Korupsi
Board of Directors Anti-Corruption Policy
244 Komite Audit 369 Kebijakan Anti Persaingan Tidak Sehat
Audit Committee Anti-Unfair Competition Policy
261 Komite Pemantau Risiko 371 Kebijakan Insider Trading
Risk Oversight Committee Insider Trading Policy
276 Komite Nominasi dan Renumerasi 372 Kepatuhan Perpajakan
Nomination and Remuneration Committee Tax Compliance
287 Komite Pembiayaan 372 Penerapan Pedoman Tata Kelola Perusahaan Terbuka
Financing Committee Implementation of Governance Guidelines for Public
Companies
290 Komite Anti-Fraud
Anti-Fraud Committee
292 Komite Manajemen Risiko
Risk Management Committee
296 Komite Pengelolaan Bisnis Berkelanjutan
Business Continuity Management Committee
299 Komite Pengarah Teknologi dan Informasi
IT Steering Committee
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Tata Kelola Perusahaan
Good Corporate Governance
Penerapan Tata Kelola Perusahaan yang Baik (Good The implementation of Good Corporate Governance
Corporate Governance atau GCG) merupakan (GCG) serves as the main foundation in maintaining
pondasi utama dalam menjaga keberlanjutan usaha, business sustainability, enhancing stakeholder trust,
meningkatkan kepercayaan pemangku kepentingan, and ensuring the achievement of healthy and integrity-
serta memastikan tercapainya kinerja yang sehat dan driven performance. The Company believes that strong
berintegritas. Perseroan meyakini bahwa tata kelola yang governance not only strengthens the organizational
kuat tidak hanya memperkuat struktur organisasi, tetapi structure but also serves as a basis for creating long-
juga menjadi landasan dalam menciptakan nilai jangka term value amid the complex and competitive dynamics
panjang di tengah dinamika industri jasa keuangan yang of the financial services industry.
semakin kompleks dan kompetitif.
Sepanjang tahun 2025, Perseroan berkomitmen untuk Throughout 2025, the Company remained committed
menerapkan prinsip-prinsip GCG secara konsisten to consistently implementing GCG principles in
berdasarkan ketentuan perundang-undangan yang accordance with applicable laws and regulations,
berlaku, termasuk Peraturan Otoritas Jasa Keuangan including regulations issued by the Financial Services
(OJK) dan kebijakan internal Perseroan. Perseroan Authority and the Company’s internal policies. The
juga terus memperkuat sistem pengendalian internal, Company also continuously strengthened its internal
meningkatkan transparansi informasi, menerapkan control system, enhanced information transparency,
manajemen risiko yang terukur, dan memastikan implemented measurable risk management, and
kepatuhan terhadap seluruh regulasi yang berlaku. ensured compliance with all applicable regulations.
Upaya ini diwujudkan melalui budaya perusahaan These efforts were actualized through a corporate
yang menjunjung tinggi integritas, akuntabilitas, culture that upholds integrity, accountability, and
serta profesionalisme dalam setiap proses bisnis. professionalism in every business process.
Dengan komitmen terhadap tata kelola yang baik, With a commitment to good governance, the Company
Perseroan berupaya memastikan bahwa setiap strives to ensure that every decision and strategic
keputusan dan langkah strategis yang diambil dapat action taken delivers added value to shareholders and
memberikan nilai tambah bagi pemegang saham dan all stakeholders, while also supporting the Company’s
seluruh pemangku kepentingan, sekaligus mendukung sustainable growth in the future.
pertumbuhan yang berkelanjutan bagi Perseroan di
masa mendatang.
Landasan Hukum Penerapan GCG Legal Basis for GCG Implementation
Dalam menerapkan prinsip-prinsip Good Corporate In implementing the principles of Good Corporate
Governance (GCG), Perseroan berpedoman pada Governance (GCG), the Company refers to applicable
ketentuan peraturan perundang-undangan yang berlaku laws and regulations, as well as various governance
serta berbagai regulasi dan pedoman tata kelola yang regulations and guidelines that are universally
diakui secara universal. Dasar acuan tersebut antara lain recognized. These references include, among others, the
mencakup: following:
• Pedoman Umum GCG oleh Komite Nasional Kebijakan • General Guidelines of GCG issued by the National
Governance (KNKG). Committee on Governance Policy (KNKG).
• Undang-Undang Nomor 13 Tahun 2003 Tentang • Law Number 13 of 2003 concerning Manpower.
Ketenagakerjaan.
• Undang-Undang Nomor 40 Tahun 2007 Tentang • Law Number 40 of 2007 concerning Limited Liability
Perseroan Terbatas. Companies.
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• Undang-Undang Nomor 9 Tahun 2013 Tentang • Law Number 9 of 2013 concerning the Prevention
Pencegahan Dan Pemberantasan Tindak Pidana and Eradication of Terrorism Financing Crimes.
Pendanaan Terorisme.
• Peraturan OJK Nomor 34/POJK.04/2014 tentang • OJK Regulation Number 34/POJK.04/2014 concerning
Komite Nominasi dan Remunerasi Emiten atau the Nomination and Remuneration Committee of
Perusahaan Publik. Issuers or Public Companies.
• Peraturan OJK Nomor 33/POJK.04/2014 tentang • OJK Regulation Number 33/POJK.04/2014 concerning
Direksi dan Dewan Komisaris Emiten atau Perusahaan the Board of Directors and Board of Commissioners
Publik. of Issuers or Public Companies.
• Peraturan OJK Nomor 35 /POJK.04/2014 tentang • OJK Regulation Number 35/POJK.04/2014
Sekretaris Perusahaan Emiten Atau Perusahaan concerning the Corporate Secretary of Issuers or
Publik. Public Companies.
• Peraturan OJK Nomor 21/POJK.04/2015 tentang • OJK Regulation Number 21/POJK.04/2015 concerning
Penerapan Pedoman Tata Kelola Perusahaan the Implementation of Governance Guidelines for
Terbuka. Public Companies.
• Peraturan OJK Nomor 55/POJK.04/2015 tentang • OJK Regulation Number 55/POJK.04/2015
Pembentukan dan Pedoman Pelaksanaan Kerja concerning the Establishment and Guidelines of
Komite Audit. Work Implementation of Audit Committee.
• Peraturan OJK Nomor 56/POJK.04/2015 tentang • OJK Regulation Number 56/POJK.04/2015
Pembentukan dan Pedoman Penyusunan Piagam concerning the Establishment and Guidelines for the
Unit Audit Internal. Preparation of the Internal Audit Unit Charter.
• Peraturan OJK Nomor 27/POJK.03/2016 tentang • OJK Regulation Number 27/POJK.03/2016 concerning
Penilaian Kemampuan dan Kepatutan Bagi Pihak Fit and Proper Test for Main Parties of Financial
Utama Lembaga Jasa Keuangan. Services Institutions.
• Peraturan OJK Nomor 29/POJK.04/2016 tentang • OJK Regulation Number 29/POJK.04/2016 concerning
Laporan Tahunan Emiten atau Perusahaan Publik. Annual Reports of Issuers or Public Companies.
• Peraturan OJK Nomor 9/POJK.04/2018 tentang • OJK Regulation Number 9/POJK.04/2018 concerning
Pengambilalihan Perusahaan Terbuka. Takeover of Public Companies.
• Peraturan OJK Nomor 10/POJK.05/2019 tentang • OJK Regulation Number 10/POJK.05/2019 concerning
Penyelenggaraan Usaha Perusahaan Pembiayaan the Implementation of the Business of Sharia
Syariah dan Unit Usaha Syariah Perusahaan Financing Companies and Sharia Business Units of
Pembiayaan. Financing Companies.
• Peraturan OJK Nomor 15/POJK.04/2020 tentang • OJK Regulation Number 15/POJK.04/2020 concerning
Rencana dan Penyelenggaraan Rapat Umum the Planning and Implementation of General Meeting
Pemegang Saham Perusahaan Terbuka. of Shareholders of Public Companies.
• Peraturan OJK Nomor 17/POJK.04/2020 tentang • OJK Regulation Number 17/POJK.04/2020 concerning
Transaksi Material dan Perubahan Kegiatan Usaha. Material Transactions and Changes in Business
Activities.
• Peraturan OJK Nomor 28 /POJK.05/2020 tentang • OJK Regulation Number 28/POJK.05/2020
Penilaian Tingkat Kesehatan Lembaga Jasa Keuangan concerning the Assessment of the Soundness Level
Non-bank. of Non-Bank Financial Services Institutions.
• Peraturan OJK Nomor 4/POJK.05/2021 tentang • OJK Regulation Number 4/POJK.05/2021 concerning
Penerapan Manajemen Risiko dalam Penggunaan the Implementation of Risk Management in the Use
Teknologi Informasi oleh Lembaga Jasa Keuangan of Information Technology by Non-Bank Financial
Non-bank. Services Institutions.
• Peraturan OJK Nomor 7/POJK.05/2022 tentang • OJK Regulation Number 7/POJK.05/2022 concerning
Perubahan atas Peraturan OJK Nomor 35/ Amendments to OJK Regulation Number 35/
POJK.05/2018 tentang Penyelenggaraan usaha POJK.05/2018 concerning the Organization of the
perusahaan pembiayaan. business activities of financing companies.
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• Peraturan OJK Nomor 8 Tahun 2023 Tentang • OJK Regulation Number 8 of 2023 concerning the
Penerapan Program Anti Pencucian Uang, Implementation of Anti-Money Laundering, Counter-
Pencegahan Pendanaan Terorisme, dan Pencegahan Terrorist Financing, and Counter-Proliferation
Pendanaan Proliferasi Senjata Pemusnahan Massal di Financing of Weapons of Mass Destruction Programs
Sektor Jasa Keuangan. in the Financial Services Sector.
• Peraturan OJK Nomor 9 Tahun 2023 tentang • OJK Regulation Number 9 of 2023 concerning
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan the Use of Public Accountant Services and Public
Publik dalam Kegiatan Jasa Keuangan. Accounting Firms in Financial Services Activities.
• Peraturan OJK Nomor 14/POJK.03/2023 tentang • OJK Regulation Number 14/POJK.03/2023
Perubahan atas Peraturan OJK Nomor 34/ concerning Amendments to OJK Regulation Number
POJK.03/2018 tentang Penilaian Kembali Bagi Pihak 34/POJK.03/2018 concerning Reassessment for Main
Utama Lembaga Jasa Keuangan. Parties of Financial Services Institutions.
• Peraturan OJK Nomor 4 Tahun 2024 tentang Laporan • OJK Regulation Number 4 of 2024 concerning
Kepemilikan atau Setiap Perubahan Kepemilikan Reports on Share Ownership or Any Changes in
Saham Perusahaan Terbuka dan Laporan Aktivitas Share Ownership of Public Companies and Reports
Menjaminkan Saham Perusahaan Terbuka. on Share Pledging Activities on Public Companies.
• Peraturan OJK Nomor 11 Tahun 2024 tentang • OJK Regulation Number 11 of 2024 concerning the
Perubahan Kedua Atas Peraturan Otoritas Jasa Second Amendment to Financial Services Authority
Keuangan Nomor 18/Pojk.03/2017 Tentang Pelaporan Regulation Number 18/POJK.03/2017 concerning
Dan Permintaan informasi Debitur Melalui Sistem Reporting and Requests for Debtor Information
Layanan Informasi Keuangan. Through the Financial Information Service System.
• Peraturan OJK Nomor 12 Tahun 2024 tentang • OJK Regulation Number 12 of 2024 concerning the
Penerapan Strategi Anti Fraud Bagi Lembaga Jasa Implementation of Anti-Fraud Strategies for Financial
Keuangan. Services Institutions.
• Peraturan OJK Nomor 28 Tahun 2024 tentang • OJK Regulation Number 28 of 2024 concerning the
Pengelolaan Informasi Rekam Jejak Pelaku Melalui Management of Players’ Track Record Information
Sistem Informasi Pelaku Di Sektor Jasa Keuangan. Through the Information System for Players in the
Financial Services Sector.
• Peraturan OJK Nomor 30 Tahun 2024 tentang • OJK Regulation Number 30 of 2024 concerning
Konglomerasi Keuangan Dan Perusahaan Induk Financial Conglomerates and Financial Conglomerate
Konglomerasi Keuangan. Holding Companies.
• Peraturan OJK Nomor 31 Tahun 2024 tentang • OJK Regulation Number 31 of 2024 concerning
Perintah Tertulis. Written Orders.
• Peraturan OJK Nomor 42 Tahun 2024 tentang • OJK Regulation Number 42 of 2024 concerning
Penerapan Manajemen Risiko Bagi Lembaga the Implementation of Risk Management for
Pembiayaan, Perusahaan Modal Ventura, Lembaga Financing Institutions, Venture Capital Companies,
Keuangan Mikro, Dan Lembaga Jasa Keuangan Microfinance Institutions, and Other Financial
Lainnya. Services Institutions.
• Peraturan OJK Nomor 43 Tahun 2024 tentang • OJK Regulation Number 43 of 2024 concerning
Pengembangan Kualitas Sumber Daya Manusia the Development of Human Resource Quality of
Lembaga Pembiayaan, Perusahaan Modal Ventura, Financing Institutions, Venture Capital Companies,
Lembaga Keuangan Mikro, Dan Lembaga Jasa Microfinance Institutions, and Other Financial
Keuangan Lainnya. Services Institutions.
• Peraturan OJK Nomor 46 Tahun 2024 tentang • OJK Regulation Number 46 of 2024 concerning
Pengembangan Dan Penguatan Perusahaan the Development and Strengthening of Financing
Pembiayaan, Perusahaan Pembiayaan Infrastruktur, Companies, Infrastructure Financing Companies, and
Dan Perusahaan Modal Ventura. Venture Capital Companies.
• Peraturan OJK Nomor 48 Tahun 2024 Tentang • OJK Regulation Number 48 of 2024 concerning
Tata Kelola Yang Baik Bagi Lembaga Pembiayaan, Good Governance for Financing Institutions, Venture
Perusahaan Modal Ventura, Lembaga Keuangan Capital Companies, Microfinance Institutions, and
Mikro, Dan Lembaga Jasa Keuangan Lainnya. Other Financial Services Institutions.
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• Peraturan OJK Nomor 49 Tahun 2024 tentang • OJK Regulation Number 49 of 2024 concerning
Pengawasan, Penetapan Status Pengawasan, Dan Supervision, Determination of Supervisory Status, and
Tindak Lanjut Pengawasan Lembaga Pembiayaan, Follow-up of Supervision of Financing Institutions,
Perusahaan Modal Ventura, Lembaga Keuangan Venture Capital Companies, Microfinance
Mikro, Dan Lembaga Jasa Keuangan Lainnya. Institutions, and Other Financial Services Institutions.
• Peraturan OJK Nomor 2 Tahun 2025 tentang Tata • OJK Regulation Number 2 of 2025 concerning
Cara Pelaksanaan Pungutan di Sektor Jasa Keuangan Procedures for the Implementation of Levies in the
dan Penerimaan Lainnya. Financial Services Sector and Other Revenues.
• Peraturan OJK Nomor 3 Tahun 2025 tentang • OJK Regulation Number 3 of 2025 concerning
Penatalaksanaan Lembaga Sertifikasi Profesi di the Implementation of Professional Certification
Sektor Jasa Keuangan. Institutions Within the Financial Services Sector.
• Peraturan OJK Nomor 5 Tahun 2025 tentang Profesi • OJK Regulation Number 5 of 2025 concerning
Penunjang Di Sektor Jasa Keuangan. Supporting Professions in the Financial Services
Sector.
• Peraturan OJK Nomor 14 Tahun 2025 tentang • OJK Regulation Number 14 of 2025 concerning the
Pelaksanaan Rapat Umum Pemegang Saham, Electronic Implementation of General Meetings
Rapat Umum Pemegang Obligasi, Dan Rapat Umum of Shareholders, Bondholders Meetings, and
Pemegang Sukuk Secara Elektronik. Sukukholders Meetings.
• Peraturan OJK Nomor 35 Tahun 2025 tentang • OJK Regulation Number 35 of 2025 concerning
Perubahan Atas POJK No. 46 Tahun 2024 Tentang Amendments to OJK Regulation Number 46 of 2024
Pengembangan Dan Penguatan Perusahaan concerning the Development and Strengthening
Pembiayaan, Perusahaan Pembiayaan Infrastruktur, of Financing Companies, Infrastructure Financing
Dan Perusahaan Modal Ventura. Companies, and Venture Capital Companies.
• Peraturan OJK Nomor 42 Tahun 2025 tentang • OJK Regulation Number 42 of 2025 concerning
Integritas Pelaporan Keuangan Lembaga Pembiayaan, the Integrity of Financial Reporting of Financing
Perusahaan Modal Ventura, Lembaga Keuangan Institutions, Venture Capital Companies, Microfinance
Mikro, Dan Lembaga Jasa Keuangan Lainnya. Institutions, and Other Financial Services Institutions.
• Surat Edaran OJK Nomor 32/SEOJK.04/2015 tentang • OJK Circular Letter Number 32/SEOJK.04/2015
Pedoman Tata Kelola Perusahaan Terbuka. concerning Governance Guidelines for Public
Companies.
• Surat Edaran OJK Nomor 37/SEOJK.05/2017 Tentang • OJK Circular Letter Number 37/SEOJK.05/2017
Pedoman Penerapan Program Anti Pencucian Uang concerning Guidelines for the Implementation of
dan Pencegahan Pendanaan Terorisme Di Sektor Anti-Money Laundering and Counter-Terrorist
Industri Keuangan Non-Bank. Financing Programs in the Non-Bank Financial
Industry Sector.
• Surat Edaran OJK Nomor 38/SEOJK.01/2017 Tentang • OJK Circular Letter Number 38/SEOJK.01/2017
Pedoman Pemblokiran Secara Serta Merta Atas concerning Guidelines for the Immediate Blocking
Dana Konsumen Di Sektor Jasa Keuangan Yang of Consumer Funds in the Financial Services Sector
Identitasnya Tercantum Dalam Daftar Terduga Teroris Whose Identities Are Listed in the the List of
dan Organisasi Teroris. Suspected Terrorists and Terrorist Organizations.
• Surat Edaran OJK Nomor 29/SEOJK.01/2019 • OJK Circular Letter Number 29/SEOJK.01/2019
Tentang Perubahan Atas Surat Edaran OJK Nomor concerning Amendments to OJK Circular Letter
38/ SEOJK.01/2017 Tentang Pedoman Pemblokiran Number 38/SEOJK.01/2017 concerning Guidelines
Secara Serta Merta Atas Dana Konsumen Di Sektor for the Immediate Blocking of Consumer Funds in
Jasa Keuangan Yang Identitasnya Tercantum Dalam the Financial Services Sector Whose Identities Are
DTTOT. Listed in the List of Suspected Terrorists and Terrorist
Organizations (DTTOT).
• Surat Edaran OJK Nomor 31/SEOJK.01/2019 Tentang • OJK Circular Letter Number 31/SEOJK.01/2019
Pedoman Pemblokiran Secara Serta Merta Atas concerning Guidelines for the Immediate Blocking
Dana Konsumen Di Sektor Jasa Keuangan yang of Consumer Funds in the Financial Services Sector
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Identitasnya Tercantum dalam Daftar Pendanaan Whose Identities Are Listed in the List of Proliferation
Proliferasi Senjata Pemusnah Massal. Financing of Weapons of Mass Destruction.
• Surat Edaran OJK Nomor 11/SEOJK.05/2020 tentang • OJK Circular Letter Number 11/SEOJK.05/2020
Penilaian Tingkat Kesehatan Perusahaan Pembiayaan concerning the Assessment of the Soundness
Dan Perusahaan Pembiayaan Syariah. Level of Financing Companies and Sharia Financing
Companies.
• Surat Edaran OJK Nomor 16/SEOJK.04/2021 Tentang • OJK Circular Letter Number 16/SEOJK.04/2021
Bentuk dan Isi Laporan Tahunan Emiten atau concerning the Form and Content of Annual Reports
Perusahaan Publik. of Issuers or Public Companies.
• Surat Edaran OJK Nomor 22/SEOJK.05/2021 tentang • OJK Circular Letter Number 22/SEOJK.05/2021
Penerapan Manajemen Risiko Dalam Penggunaan concerning the Implementation of Risk Management
Teknologi Informasi Oleh Lembaga Jasa Keuangan in the Use of Information Technology by Non-Bank
Non-Bank. Financial Services Institutions.
• Surat Edaran OJK Nomor 32/SEOJK.05/2022 tentang • OJK Circular Letter Number 32/SEOJK.05/2022
Perubahan Atas SEOJK No.15/SEOJK.05/2019 tentang concerning Amendments to OJK Circular Letter
Penilaian Kembali Bagi Pihak Utama Lembaga Jasa No. 15/SEOJK.05/2019 concerning Reassessment
Keuangan Non-Bank. for Main Parties of Non-Bank Financial Services
Institutions.
• Surat Edaran OJK Nomor 22/SEOJK.06/2024 Tentang • OJK Circular Letter Number 22/SEOJK.06/2024
Penilaian Kemampuan Dan Kepatutan Bagi Pihak concerning Fit and Proper Test for Main Parties of
Utama Lembaga Pembiayaan, Perusahaan Modal Financing Institutions, Venture Capital Companies,
Ventura, Lembaga Keuangan Mikro, Dan Lembaga Microfinance Institutions, and Other Financial
Jasa Keuangan Lainnya. Services Institutions.
• Surat Edaran OJK Nomor 20/SEOJK.08/2025 • OJK Circular Letter Number 20/SEOJK.08/2025
Publikasi Penanganan Pengaduan dan Laporan concerning the Publication of Complaint Handling
Layanan Pengaduan. and Complaint Service Reports.
• Surat Edaran OJK Nomor 28/SEOJK.06/2025 tentang • OJK Circular Letter Number 28/SEOJK.06/2025
Laporan Penerapan Tata Kelola Yang Baik Bagi concerning Reports on the Implementation of Good
Lembaga Pembiayaan, Perusahaan Modal Ventura, Corporate Governance for Financing Institutions,
Lembaga Keuangan Mikro, Dan Lembaga Jasa Venture Capital Companies, Microfinance
Keuangan Lainnya. Institutions, and Other Financial Services Institutions.
• Peraturan Anggota Dewan Komisioner OJK Nomor • Regulation of the Members of the Board of
48/PADK.06/2025 tentang Penerapan Manajemen Commissioners of the Financial Services Authority
Risiko Bagi Lembaga Pembiayaan, Perusahaan Modal No. 48/PADK.06/2025 on the Implementation of
Ventura, Lembaga Keuangan Mikro, Dan Lembaga Risk Management for Financing Institutions, Venture
Jasa Keuangan Lainnya. Capital Companies, Microfinance Institutions, and
Other Financial Services Institutions.
• PERKA PPATK Nomor PER-11/1.02/PPATK/06/2013 • Regulation of the Head of the Financial Transaction
tentang Identifikasi Transaksi Keuangan Reports and Analysis Center (PPATK) Number PER-
Mencurigakan Bagi Perusahaan. 11/1.02/PPATK/06/2013 concerning the Identification
of Suspicious Financial Transactions for Companies.
• PERKA PPATK Nomor PER-21/1.02/PPATK/11/2013 • Regulation of the Head of the Financial Transaction
Tentang Identifikasi Transaksi Keuangan Tunai Bagi Reports and Analysis Center (PPATK) Number PER-
Penyedia Jasa Keuangan. 21/1.02/PPATK/11/2013 concerning the Identification
of Cash Financial Transactions for Financial Service
Providers.
• PERKA PPATK Nomor PER-02/1.02/PPATK/02/2014 • Regulation of the Head of the Financial Transaction
tentang Sistem Informasi Pengguna Jasa Terpadu. Reports and Analysis Center (PPATK) Number PER-
02/1.02/ PPATK/02/2014 concerning the Integrated
Service User Information System.
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• Surat Edaran PPATK Nomor SE-03/1.02/PPATK/05/15 • Financial Transaction Reports and Analysis Center
Tentang Indikator Transaksi Keuangan Mencurigakan (PPATK) Circular Letter Number SE-03/1.02/
Bagi Penyedia Jasa Keuangan. PPATK/05/15 concerning Indicators of Suspicious
Financial Transactions for Financial Service Providers.
• Indonesia Corporate Governance Manual Second • Indonesia Corporate Governance Manual, Second
Edition Juni 2018. Edition, June 2018.
• ISO 37301:2021 tentang Compliance Management • ISO 37301:2021 concerning Compliance Management
System. System.
• Pengkinian Penilaian Risiko Indonesia Terhadap • Update of Indonesia’s Risk Assessment on Money
Tindak Pidana Pencucian Uang dan Tindak Pidana Laundering and Terrorism Financing Crimes (National
Pendanaan Terorisme (National Risk Assessment dan Risk Assessment and Sectoral Risk Assessment).
Sectoral Risk Assessment).
• Kebijakan terkait Manajemen Risiko. • Policies related to Risk Management.
Tujuan Penerapan GCG Objectives of GCG Implementation
Perseroan berkomitmen untuk mengimplementasikan The Company is committed to implementing GCG
prinsip-prinsip GCG secara konsisten, dengan tujuan principles consistently with the following objectives:
antara lain sebagai berikut:
1. Menciptakan sistem pengelolaan yang transparan, 1. Create a transparent management system, enabling
sehingga informasi penting mengenai operasional, important information regarding the Company’s
keuangan, dan kebijakan Perseroan dapat diakses operations, finances, and policies to be accessed by
oleh pemangku kepentingan secara akurat, tepat stakeholders accurately, timely, and relevantly. This
waktu, dan relevan. Hal ini membantu membangun helps build trust among investors, business partners,
kepercayaan di antara investor, mitra bisnis, dan and the community.
masyarakat.
2. Dengan penerapan GCG, setiap individu dalam 2. With the implementation of GCG, each individual
Perseroan memiliki tanggung jawab yang jelas in the Company has clear responsibilities for
terhadap peran dan tugas mereka. Akuntabilitas their roles and duties. This accountability ensures
ini memastikan bahwa pengambilan keputusan that decision- making is carried out with full
dilakukan dengan penuh pertimbangan dan consideration and based on the interests of the
berdasarkan kepentingan perusahaan secara Company as a whole.
keseluruhan.
3. Tata kelola yang baik mendorong pengelolaan 3. Good governance encourages optimal management
sumber daya Perseroan secara optimal, sehingga of the Company’s resources, resulting in efficiency in
menghasilkan efisiensi dalam operasional dan operations and effectiveness in achieving strategic
efektivitas dalam pencapaian tujuan strategis. goals.
4. Dapat menciptakan lingkungan yang aman dan 4. Be able to create a safe and trusted environment for
terpercaya bagi investor, yang pada akhirnya investors, which ultimately increases the Company’s
meningkatkan daya tarik Perseroan di pasar modal. attractiveness in the capital market.
5. Terbentuknya kerangka kerja yang memastikan 5. Formation of a framework that ensures that control
bahwa mekanisme kontrol berjalan efektif untuk mechanisms run effectively to prevent corruption,
mencegah praktik korupsi, kolusi, nepotisme, collusion, nepotism, and conflicts of interest that can
dan konflik kepentingan yang dapat merugikan harm the Company.
Perusahaan.
6. Menjamin bahwa hak-hak pemangku kepentingan, 6. Ensure that the rights of stakeholders, including
termasuk pemegang saham, karyawan, pelanggan, shareholders, employees, customers, suppliers, and
pemasok, dan masyarakat sekitar, dihormati dan the surrounding community, are respected and
dilindungi dengan baik. protected.
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7. Melalui penerapan GCG, Perseroan dapat beroperasi 7. Through the implementation of GCG, the Company
dengan memperhatikan aspek lingkungan, sosial, dan can operate with due observance of environmental,
tata kelola yang baik, sehingga dapat menciptakan social, and good governance aspects, enabling it
nilai jangka panjang dan memastikan keberlanjutan to create long-term value and ensure business
usaha. sustainability.
Prinsip-Prinsip Dasar GCG Basic Principles of GCG
Penerapan GCG di lingkungan Perseroan berlandaskan The implementation of GCG within the Company is
pada lima prinsip dasar tata kelola yang ditetapkan based on five basic governance principles established
oleh Komite Nasional Kebijakan Governance (KNKG), by the National Committee on Governance Policy
serta mengikuti ketentuan dalam Peraturan OJK Nomor (KNKG), as well as in compliance with the provisions set
48 Tahun 2024 mengenai Tata Kelola Yang Baik Bagi forth in Financial Services Authority Regulation Number
Lembaga Pembiayaan, Perusahaan Modal Ventura, 48 of 2024 concerning Good Corporate Governance
Lembaga Keuangan Mikro, Dan Lembaga Jasa Keuangan for Financing Institutions, Venture Capital Companies,
Lainnya (“POJK 48/2024”). Prinsip-prinsip tersebut Microfinance Institutions, and Other Financial Services
meliputi: Institutions (“POJK 48/2024”). These principles include:
Definisi Mengacu Pada Ketentuan
Prinsip Dasar POJK 48/2024 Penerapan di Lingkup Perseroan
Basic Principle Definition Referring to the Provisions of Implementation in the Company Scope
POJK 48/2024
Transparansi | Keterbukaan dalam proses pengambilan • Perseroan menyediakan laporan berkala seperti laporan
Transparency keputusan dan keterbukaan dalam keuangan, laporan tahunan, laporan keberlanjutan, dan
pengungkapan dan penyediaan pengumuman material melalui situs web resmi Perseroan
informasi yang relevan dan mudah serta kanal komunikasi lainnya sesuai ketentuan regulator.
diakses oleh pemangku kepentingan. | Pengungkapan informasi dan berbagai laporan tersebut dapat
Transparency in the decision-making dilihat pada situs web Perseroan: www.radanafinance.co.id;
process and in the disclosure and • Perseroan menyampaikan laporan berkala maupun insidental
provision of relevant information that is secara tepat waktu kepada regulator dan dapat diakses melalui
easily accessible to stakeholders situs web Bursa Efek Indonesia (BEI): https://www. idx.co.id/
dengan kode saham: “HDFA”;
• Pengungkapan informasi yang bersifat penting dan relevan telah
diatur di dalam panduan, alur kerja, dan Standard Operating
Procedure (SOP) Perseroan, serta disosialisasikan kepada
seluruh karyawan;
• Perseroan menjabarkan uraian hak dan kewajiban debitur
secara jelas di dalam perjanjian pembiayaan yang disepakati
bersama;
• Proses pengambilan keputusan Direksi dan Komisaris dilakukan
secara transparan melalui rapat internal maupun rapat
gabungan.
• The Company provides periodic reports such as financial
statements, annual reports, sustainability reports, and material
disclosures through the Company’s official website as well as
other communication channels in accordance with regulatory
requirements. Such information disclosures and reports are
accessible on the Company’s website: www.radanafinance.
co.id;
• The Company submits periodic and incidental reports in a
timely manner to regulators, and they are accessible through
the Indonesia Stock Exchange (IDX) website: https://www. idx.
co.id/ with the stock code: “HDFA”;
• Disclosure of important and relevant information has been
regulated in the Company’s guidelines, workflow, and Standard
Operating Procedure (SOP), and has been disseminated to all
employees;
• The Company clearly describes the rights and obligations of
debtors in the mutually agreed financing agreement;
• The decision-making process of the Board of Directors and
Commissioners is carried out transparently through internal
meetings and joint meetings.
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Definisi Mengacu Pada Ketentuan
Prinsip Dasar POJK 48/2024 Penerapan di Lingkup Perseroan
Basic Principle Definition Referring to the Provisions of Implementation in the Company Scope
POJK 48/2024
Akuntabilitas | Kejelasan fungsi, tugas, dan tanggung • Menetapkan Piagam atau Pedoman Kerja yang mengatur
Accountability jawab setiap organ utama maupun organ pembagian tugas, wewenang, dan tanggung jawab yang jelas
pendukung Perseroan memastikan atas seluruh organ Perseroan;
seluruh proses kerja berjalan secara • Memiliki pedoman perilaku (kode etik) yang wajib dipatuhi
transparan, wajar, efektif, dan efisien. oleh seluruh karyawan;
| Clarity of functions, duties and • Pelatihan dan pengembangan dilakukan untuk memastikan
responsibilities of each main organ seluruh personel memiliki kompetensi yang memadai dalam
and supporting organ of the Company melaksanakan perannya.
ensures that all work processes run in a • Dewan Komisaris, komite-komite pendukung, dan Audit
transparent, fair, effective, and efficient Internal menjalankan fungsi pengawasan secara independen
manner. untuk memastikan kepatuhan dan efektivitas operasional;
• Direksi dan Dewan Komisaris menyampaikan laporan
pertanggungjawaban atas pengurusan Perseroan selama
tahun buku kepada pemegang saham melalui RUPS Tahunan
untuk mendapatkan acquit de charge.
• Establish a Charter or Work Guidelines that clearly regulate
the division of duties, authority, and responsibilities for all of
the Company’s organs;
• Establish a code of conduct (code of ethics) that shall be
adhered to by all employees;
• Conduct training and development to ensure all personnel
possess adequate competency to carry out their roles;
• The Board of Commissioners, supporting committees, and
Internal Audit perform an independent oversight function to
ensure compliance and operational effectiveness;
• The Board of Directors and the Board of Commissioners
submit an accountability report on the Company’s
management during the fiscal year to shareholders through
the Annual GMS o obtain acquit de charge.
Tanggung Kesesuaian antara implementasi • Seluruh aktivitas usaha dipastikan sesuai dengan ketentuan
Jawab | pengelolaan Perseroan terhadap OJK, BEI, serta regulasi jasa keuangan dan ketenagakerjaan yang
Responsibility peraturan perundang-undangan di berlaku;
bidang pembiayaan dan nilai etika • Pengelolaan risiko dilakukan secara terstruktur untuk
serta standar, prinsip, dan praktik mengidentifikasi, memantau, dan memitigasi risiko yang dapat
penyelenggaraan usaha pembiayaan memengaruhi kinerja perusahaan;
yang sehat. | Alignment of the • Menetapkan standar operasional atau pedoman yang mengatur
Company’s management practices with hal-hal yang berkaitan dengan pemberian pelayanan terbaik
applicable laws and regulations in the kepada debitur termasuk mengenai tata cara penanganan
financing sector, as well as adherence pengaduan debitur;
to ethical values, standards, principles, • Pedoman perilaku (Code of Conduct) diterapkan untuk
and sound financing business practices. membangun budaya perusahaan yang menjunjung tinggi etika,
integritas, dan kepatuhan;
• Menjamin kepatuhan Perseroan terhadap ketentuan
perundang-undangan yang berlaku;
• Mengikuti perkembangan regulasi terkini baik yang berkaitan
dengan industri pembiayaan maupun pasar modal melalui
laporan pemantauan review regulasi yang dilakukan secara
bulanan;
• Melaksanakan kewajiban perpajakan dengan baik dan
menyampaikan laporan SPT tepat waktu.
• All business activities are carried out in compliance with the
regulations of the Financial Services Authority, the Indonesia
Stock Exchange, as well as applicable financial services and
employment regulations;
• Risk management is implemented in a structured manner
to identify, monitor, and mitigate risks that may affect the
Company’s performance;
• Operational standards or guidelines are established to govern
matters related to the provision of optimal services to debtors,
including procedures for handling debtor complaints;
• A Code of Conduct is implemented to foster a corporate
culture that upholds ethics, integrity, and compliance;
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Definisi Mengacu Pada Ketentuan
Prinsip Dasar POJK 48/2024 Penerapan di Lingkup Perseroan
Basic Principle Definition Referring to the Provisions of Implementation in the Company Scope
POJK 48/2024
• Ensuring the Company’s compliance with applicable laws and
regulations;
• Keeping abreast of the latest regulatory developments both
related to the financing industry and capital markets through
monthly regulatory review monitoring reports;
• Fulfilling tax obligations properly and submitting annual tax
returns (SPT) in a timely manner.
Independensi | Perseroan dikelola secara mandiri • Saling menghormati hak, kewajiban, tugas, wewenang, serta
Independence dan profesional, bebas dari benturan tanggung jawab dari masing-masing organ-organ Perseroan;
kepentingan maupun pengaruh atau • Tidak ada praktik-praktik intervensi yang dilakukan oleh
tekanan pihak mana pun yang tidak pemegang saham, Dewan Komisaris, atau pihak lain
sejalan dengan peraturan perundang- yang berpotensi mengganggu kegiatan operasional dan
undangan di sektor pembiayaan, serta menyebabkan kerugian.
bertentangan dengan nilai etika, standar, • Menghindari segala aktivitas yang berpotensi menimbulkan
prinsip, dan praktik penyelenggaraan benturan kepentingan dalam proses pengambilan keputusan;
usaha pembiayaan yang sehat. | The • Pelaksanaan kegiatan atau transaksi yang memiliki benturan
Company is managed independently kepentingan wajib memperoleh persetujuan terlebih dahulu dari
and professionally, free from conflicts pemegang saham independen dalam RUPS, serta ketentuan lain
of interest and from any influence or yang diatur oleh peraturan yang berlaku.
pressure from any party that is not in line
• Mutual respect for the rights, obligations, duties, authorities,
with the applicable laws and regulations
and responsibilities of each of the Company’s organs;
in the financing sector, as well as with
• No intervention practices by shareholders, the Board of
ethical values, standards, principles, and
Commissioners, or other parties that may disrupt operational
sound financing business practices.
activities and result in losses;
• Avoiding all activities that may cause rise to conflicts of interest
in the decision-making process;
• The implementation of activities or transactions involving
conflicts of interest must obtain prior approval from
independent shareholders through the GMS, as well as comply
with other provisions stipulated under applicable regulations.
Kesetaraan Menjamin terpenuhinya hak seluruh • Pemegang saham mayoritas dan minoritas berhak menghadiri
dan Kewajaran pemangku kepentingan secara setara, dan memberikan suara dalam RUPS sesuai dengan ketentuan
| Equality and seimbang, dan adil, sesuai dengan yang berlaku;
Fairness perjanjian, ketentuan perundang- • Memberikan perlakuan yang adil dan transparan kepada semua
undangan, serta nilai etika, standar, rekanan atau mitra bisnis Perseroan; dan
prinsip, dan praktik penyelenggaraan • Menjamin kesempatan yang sama kepada semua karyawan
usaha pembiayaan yang sehat. | untuk mendapatkan promosi atau mengikuti program
Ensuring the fulfillment of the rights of pengembangan kompetensi SDM.
all stakeholders in an equal, balanced,
• Majority and minority shareholders are entitled to attend and
and fair manner, in accordance with
cast their votes at the GMS in accordance with prevailing
agreements, applicable laws and
regulations;
regulations, as well as ethical values,
• Providing fair and transparent treatment to all business
standards, principles, and sound
partners of the Company; and
financing business practices.
• Ensuring equal opportunities for all employees to obtain
promotions or participate in human capital competency
development programs.
Penilaian Tata Kelola Perusahaan yang Good Corporate Governance
Baik Tahun 2025 Assessment in 2025
Penyusunan Laporan Tata Kelola Perusahaan PT Radana The preparation of the Corporate Governance Report of
Bhaskara Finance Tbk dilakukan dengan mengacu PT Radana Bhaskara Finance Tbk was carried out with
pada ketentuan POJK No. 48 Tahun 2024 serta SEOJK reference to the provisions of POJK No. 48 of 2024 and
No. 28/SEOJK.06/2025 mengenai Laporan Penerapan SEOJK No. 28/SEOJK.06/2025 concerning the Report
Tata Kelola Yang Baik Bagi Lembaga Pembiayaan, on the Implementation of Good Corporate Governance
Perusahaan Modal Ventura, Lembaga Keuangan Mikro, for Financing Institutions, Venture Capital Companies,
dan Lembaga Jasa Keuangan Lainnya. Microfinance Institutions, and Other Financial Services
Institutions.
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Sebagai bentuk komitmen terhadap peningkatan As part of its commitment to improving governance
kualitas tata kelola, Perseroan secara berkala quality, the Company periodically conducts self-
melaksanakan evaluasi mandiri (self-assessment). assessments. This process aims to ensure that the
Proses ini dilakukan untuk memastikan bahwa implementation of GCG is effective and aligned with
implementasi GCG berjalan efektif dan selaras dengan the assessment parameters set forth in POJK No.
parameter penilaian yang ditetapkan dalam POJK No. 28/POJK.05/2020 concerning the Assessment of
28/POJK.05/2020 tentang Penilaian Tingkat Kesehatan the Soundness Level of Non-Bank Financial Services
Lembaga Jasa Keuangan Non-Bank, serta SEOJK No. 11/ Institutions, as well as SEOJK No. 11/SEOJK.05/2020
SEOJK.05/2020 mengenai Penilaian Tingkat Kesehatan concerning the Assessment of the Soundness Level of
Perusahaan Pembiayaan dan Perusahaan Pembiayaan Financing Companies and Sharia Financing Companies.
Syariah.
Penilaian sendiri (self-assessment) yang paling sedikit The self-assessment covers at least 16 (sixteen)
meliputi 16 (enam belas) faktor penilaian penerapan tata assessment factors for the implementation of
Kelola, yang menjadi dasar pengukuran efektivitas tata governance, which serve as the basis for measuring
kelola di lingkungan Perseroan, yaitu antara lain: the effectiveness of governance within the Company,
including:
1. pelaksanaan tugas dan wewenang pemegang saham 1. implementation of the duties and authorities of
dan RUPS; shareholders and the GMS;
2. pelaksanaan tugas dan tanggung jawab Direksi; 2. implementation of the duties and responsibilities of
the Board of Directors;
3. pelaksanaan tugas dan tanggung jawab Dewan 3. implementation of the duties and responsibilities of
Komisaris; the Board of Commissioners;
4. pelaksanaan tugas dan tanggung jawab DPS untuk 4. implementation of the duties and responsibilities
Perseroan Syariah dan Unit Usaha Syariah (UUS); of the Sharia Supervisory Board (SSB) for Sharia
Companies and Sharia Business Units (SBU);
5. kelengkapan dan pelaksanaan tugas Komite; 5. completeness and implementation of committee
duties;
6. penerapan manajemen risiko; 6. implementation of risk management;
7. penerapan strategi antifraud; 7. implementation of anti-fraud strategies;
8. penerapan fungsi kepatuhan; 8. implementation of the compliance function;
9. penerapan fungsi audit internal dan audit 9. implementation of internal audit and external audit
eksternal; functions;
10. penanganan Benturan Kepentingan; 10. handling of Conflicts of Interest;
11. penerapan kebijakan remunerasi; 11. implementation of remuneration policies;
12. keterbukaan informasi; 12. information disclosure;
13. etika bisnis; 13. business ethics;
14. kebijakan pembiayaan; 14. financing policies;
15. penerapan keuangan berkelanjutan, termasuk 15. implementation of sustainable finance, including
penerapan tanggung jawab sosial dan lingkungan; the implementation of social and environmental
dan responsibility; and
16. rencana bisnis. 16. business plan.
Prosedur Penilaian atas Penerapan GCG Assessment Procedures for GCG
Implementation
Penetapan peringkat atas faktor-faktor Tata Kelola The determination of ratings for Good Corporate
Perusahaan yang Baik dilakukan dengan berpedoman Governance factors is carried out with reference to
pada SEOJK No.28/SEOJK.06/2025, dengan SEOJK No. 28/SEOJK.06/2025, by taking into account
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mempertimbangkan berbagai unsur yang relevan various relevant elements in assessing the quality of
dalam menilai kualitas penerapan prinsip GCG di dalam GCG principle implementation within the Company,
Perseroan, yaitu: namely:
• Penerapan prinsip GCG di Perseroan; • Implementation of GCG principles in the Company;
• Kecukupan tata kelola atas struktur, proses, dan hasil • Adequacy of governance over the structure, process,
penerapan GCG di Perseroan; dan and results of the implementation of GCG in the
Company; and
• Informasi lain yang berkaitan dengan tata kelola di • Other information related to governance in the
Perseroan yang didasarkan pada data dan informasi Company based on relevant data and information.
yang relevan.
Self-assessment terhadap penerapan GCG di Perseroan Self-assessment of the implementation of GCG in the
dengan mempertimbangkan: Company by taking into account:
• Struktur Tata kelola • Governance Structure
Menilai kecukupan struktur dan infrastruktur Assesses the adequacy of the structure and
Tata Kelola Perusahaan yang baik agar proses infrastructure of Good Corporate Governance,
penerapan prinsip-prinsip GCG dapat menghasilkan enabling the process of implementing GCG
outcome yang sesuai dengan harapan pemangku principles to yield outcomes that are in accordance
kepentingan. with stakeholder expectations.
• Proses Tata Kelola • Governance Process
Menilai efektivitas proses penerapan prinsip-prinsip Assesses the effectiveness of the process of
GCG yang didukung oleh kecukupan struktur dan implementing GCG principles supported by the
infrastruktur GCG sehingga dapat menghasilkan adequacy of the GCG structure and infrastructure,
outcome yang sesuai dengan harapan pemangku enabling it to yield outcomes that are in accordance
kepentingan. with stakeholder expectations.
• Hasil Penerapan Tata Kelola • Governance Implementation Results
Menilai kualitas outcome yang memenuhi harapan Assesses the quality of outcomes that meet
pemangku kepentingan sebagai hasil proses stakeholder expectations as a result of the process
penerapan prinsip-prinsip GCG, dengan didukung of implementing GCG principles, supported by the
oleh kecukupan struktur dan infrastruktur GCG. adequacy of the GCG structure and infrastructure.
Proses pengisian kertas kerja penilaian GCG pada lingkup The process of filling out the GCG assessment worksheet
Perseroan dilakukan secara mandiri dan dilaporkan within the Company is carried out independently and
secara berkala kepada Regulator. reported periodically to the Regulator.
Kriteria Penilaian Penerapan Tata Kelola Assessment Criteria for the Implementation
Perusahaan of Corporate Governance
Pedoman indikator self-assessment yang diterapkan The self-assessment indicator guidelines applied by
Perseroan sebagai perusahaan pembiayaan merujuk the Company as a financing company refer to SEOJK
pada SEOJK No.28/SEOJK.06/2025, yang menjadi acuan No.28/SEOJK.06/2025, which serves as a reference
dalam mengevaluasi kualitas penerapan GCG secara in evaluating the quality of GCG implementation
komprehensif, antara lain : comprehensively, among others:
1. Pelaksanaan tugas dan wewenang pemegang saham 1. Implementation of the duties and authorities of
dan RUPS; shareholders and the GMS;
2. Pelaksanaan tugas dan tanggung jawab Direksi; 2. Implementation of the duties and responsibilities of
the Board of Directors;
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3. Pelaksanaan tugas dan tanggung jawab Dewan 3. Implementation of the duties and responsibilities of
Komisaris; the Board of Commissioners;
4. Pelaksanaan tugas dan tanggung jawab DPS 4. Implementation of the duties and responsibilities
untuk Perseroan Syariah dan Unit Usaha Syariah of the Sharia Supervisory Board (SSB) for Sharia
(UUS); Companies and Sharia Business Units (SBU);
5. Kelengkapan dan pelaksanaan tugas Komite; 5. Completeness and implementation of committee
duties;
6. Penerapan manajemen risiko; 6. Implementation of risk management;
7. Penerapan strategi antifraud; 7. Implementation of anti-fraud strategies;
8. Penerapan fungsi kepatuhan; 8. Implementation of the compliance function;
9. Penerapan fungsi audit internal dan audit 9. Implementation of internal audit and external audit
eksternal; functions;
10. Penanganan Benturan Kepentingan; 10. Handling of Conflicts of Interest;
11. Penerapan kebijakan remunerasi; 11. Implementation of remuneration policies;
12. Keterbukaan informasi; 12. Information disclosure;
13. Etika bisnis; 13. Business ethics;
14. Kebijakan pembiayaan; 14. Financing policies;
15. Penerapan keuangan berkelanjutan, termasuk 15. Implementation of sustainable finance, including
penerapan tanggung jawab sosial dan lingkungan; the implementation of social and environmental
dan responsibility; and
16. Rencana bisnis. 16. Business plan.
Penilaian Penerapan GCG Tahun Buku 2025 Assessment of GCG Implementation for the
2025 Fiscal Year
Pada tahun 2025, Perseroan meraih skor 92,6% dalam In 2025, the Company achieved a score of 92.6% in the
penilaian GCG dengan predikat “Sangat Baik”. Capaian GCG assessment, with a predicate of “Excellent”. This
ini mencerminkan bahwa Perseroan telah melaksanakan achievement reflects that the Company has consistently
tata kelola secara konsisten sesuai dengan ketentuan implemented governance practices in accordance with
regulasi dan best practice industri pembiayaan, regulatory provisions and best practices in the financing
serta senantiasa mengedepankan kepentingan para industry, while continuously prioritizing the interests of
pemangku kepentingan. stakeholders.
Struktur Penerapan Tata Kelola Perusahaan Structure of Corporate Governance
Implementation
Penyusunan struktur tata kelola perusahaan dilakukan The Company has established its corporate governance
oleh Perseroan untuk memastikan penerapan prinsip- structure to ensure the optimal implementation of
prinsip GCG berjalan optimal sehingga seluruh aktivitas GCG principles, enabling all operational activities to be
operasional dapat berlangsung secara sistematis dan carried out in a systematic and well-organized manner.
terorganisasi. Setiap organ pendukung tata kelola Each governance supporting organ has clear roles and
memiliki peran dan tanggung jawab yang jelas, serta responsibilities and functions to create an effective
berfungsi menciptakan mekanisme check and balance check and balance mechanism. The Company’s
yang efektif. Adapun struktur tata kelola Perseroan governance structure is as follows:
adalah sebagai berikut:
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RUPS
GMS
DEWAN KOMISARIS DIREKSI
BOARD OF COMISSIONERS BOARD OF DIRECTORS
• Komite Audit | Audit Committee • Komite Manajemen Risiko | Risk Management Committee
• Komite Nominasi dan Remunerasi | Nomination • Komite Business Continuity | Business Continuity Management
and Remuneration Committee Committee
• Komite Pemantau Risiko | Risk Oversight • Komite Pembiayaan | Financing Committee
Committee • Komite Anti Fraud | Anti Fraud Committee
• Komite Pengarah Teknologi Informasi | Information Technology
Steering Committee
• Komite Produk dan Pengembangan Kegiatan
Usaha Syariah | Sharia Business Product and Development
Committee
• Dewan Pengawas Syariah | Sharia Supervisory
Board
• Sistem Pengendalian Internal | Internal Control
System
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Sebagai forum tertinggi dalam tata kelola perusahaan, As the highest forum in the Company’s governance
RUPS berfungsi sebagai sarana bagi para pemegang structure, the GMS serves as a means for shareholders
saham untuk menetapkan keputusan strategis yang to determine strategic decisions related to the
berkaitan dengan pengelolaan dan arah kebijakan management and policy direction of the Company. The
Perseroan. RUPS memegang peran yang sangat penting GMS plays a vital role as it constitutes the main forum
karena menjadi wadah utama bagi pemegang saham for shareholders to exercise their oversight function
dalam menjalankan hak pengawasan serta memberikan and provide guidance to management. In accordance
arahan kepada manajemen. Berdasarkan Anggaran with the Articles of Association, the Company holds two
Dasar, Perseroan menyelenggarakan dua jenis RUPS, types of GMS, namely:
yaitu:
1. RUPS Tahunan (RUPST): diselenggarakan sekali dalam 1. Annual GMS (AGMS): held once a year to discuss
setahun untuk membahas agenda rutin terkait kinerja routine agendas related to the Company’s
dan pengelolaan Perseroan, termasuk persetujuan performance and management, including the
laporan tahunan, penetapan penggunaan laba, approval of the annual report, determination of profit
evaluasi organ perusahaan, serta penunjukan utilization, evaluation of the Company’s organs, and
akuntan publik. the appointment of a public accountant.
2. RUPS Luar Biasa (RUPS-LB): diselenggarakan 2. Extraordinary GMS (EGMS): held at any time when
sewaktu-waktu apabila terdapat kebutuhan urgent matters or strategic decisions arise that
mendesak atau keputusan strategis yang tidak dapat cannot be deferred until the next AGMS, such as
menunggu RUPST berikutnya, seperti perubahan amendments to the Articles of Association, corporate
Anggaran Dasar, aksi korporasi, atau perubahan actions, or changes in the composition of the Board
susunan Direksi dan Dewan Komisaris. Kedua jenis of Directors and the Board of Commissioners. Both
rapat ini memastikan pemegang saham dapat types of meetings ensure that shareholders are able
menjalankan haknya dalam memberikan persetujuan to exercise their rights in providing approval and
dan pengawasan terhadap arah kebijakan Perseroan. oversight on the Company’s policy direction.
Kewenangan RUPS Authority of the GMS
Dalam kapasitasnya sebagai forum pengambilan In its capacity as the highest decision-making forum,
keputusan tertinggi, RUPS berperan menetapkan arah the GMS plays a role in determining the Company’s
strategis Perseroan sekaligus memastikan akuntabilitas strategic direction while ensuring the accountability of
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Direksi dan Dewan Komisaris. Kewenangan RUPS diatur the Board of Directors and the Board of Commissioners.
dalam Undang-Undang Perseroan Terbatas (UUPT) serta The authority of the GMS is governed by the Limited
Anggaran Dasar Perseroan. Adapun kewenangan RUPS Liability Company Law and the Company’s Articles of
adalah sebagai berikut: Association. The authorities of the GMS are as follows:
1. Menyetujui dan Mengawasi Kebijakan Strategis 1. Approves and Oversees the Company’s Strategic
Perseroan Policies
RUPS memiliki kewenangan untuk menyetujui The GMS has the authority to approve strategic
kebijakan-kebijakan strategis yang berdampak besar policies that have a major impact on the Company’s
pada operasional dan arah Perseroan, seperti: operations and direction, such as:
• Perubahan anggaran dasar perusahaan. • Changes in the Company’s articles of association.
• Penggabungan (merger), peleburan (konsolidasi), • Mergers, consolidations, acquisitions, or
pengambilalihan, atau pemisahan perusahaan. separations of companies.
• Penambahan atau pengurangan modal Perseroan. • Additions or reductions to the Company’s capital.
2. Mengangkat dan Memberhentikan Direksi dan Dewan 2. Appoints and Dismisses the Board of Directors and
Komisaris Board of Commissioners
RUPS berwenang untuk mengangkat atau The GMS has the authority to appoint or dismiss
memberhentikan anggota direksi dan dewan members of the board of directors and board
komisaris, menentukan struktur dan komposisi of commissioners, determine the structure and
manajemen Perseroan, serta memberikan evaluasi composition of the Company’s management, and
atas kinerja direksi dan dewan komisaris. provide evaluations of the performance of the board
of directors and board of commissioners.
3. Menyetujui Laporan Keuangan dan Laporan Tahunan 3. Approves Financial Statements and Annual Reports
RUPS memiliki kewenangan untuk menerima atau The GMS has the authority to accept or reject
menolak laporan tahunan, termasuk laporan kinerja annual reports, including the performance report
direksi, laporan pengawasan dewan komisaris, dan of the board of directors, the supervisory report of
pengesahan laporan keuangan Perseroan. the board of commissioners, and ratification of the
Company’s financial statements.
4. Menentukan Penggunaan Laba Perseroan 4. Determines the Use of the Company’s Profits
RUPS memutuskan pembagian laba bersih, termasuk The GMS determines the distribution of net
pembagian dividen kepada pemegang saham dan profits, including the distribution of dividends to
alokasi laba untuk cadangan atau investasi Perseroan. shareholders and the allocation of profits for the
Company’s reserves or investments.
5. Penunjukkan Auditor Eksternal 5. Appointment of External Auditors
Dalam RUPS, pemegang saham berwenang menunjuk In the GMS, shareholders are authorized to appoint
auditor independen untuk melakukan audit terhadap independent auditors to audit the Company’s
laporan keuangan Perseroan, untuk memastikan financial statements, to ensure transparency and
transparansi dan akuntabilitas. accountability.
6. Memberikan Persetujuan atas Transaksi Material 6. Approves Material Transactions
RUPS memiliki kewenangan untuk menyetujui The GMS has the authority to approve material
transaksi material yang berisiko tinggi atau transactions that are high risk or have a significant
berdampak signifikan pada perusahaan, seperti impact on the Company, such as affiliated
transaksi afiliasi dan transaksi yang melibatkan lebih transactions and transactions involving more than
dari 50% kekayaan bersih atau aset Perseroan. 50% of the Company’s net worth or assets.
7. Pemberian Sanksi atau Pembebasan Tanggung Jawab 7. Imposes Sanctions or Releases from Liability
RUPS dapat memberikan pembebasan tanggung The GMS may grant release from liability (acquit et
jawab (acquit et de charge) kepada direksi dan dewan de charge) to the board of directors and board of
komisaris atas tindakan yang dilakukan selama masa commissioners for actions taken during their term
jabatan mereka, dengan catatan laporan mereka telah of office, provided that their reports have been
diterima. RUPS juga berwenang memberikan sanksi received. The GMS also has the authority to impose
atau tuntutan hukum jika ditemukan pelanggaran sanctions or legal charges if violations are found by
oleh direksi atau dewan komisaris. the board of directors or board of commissioners.
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8. Melindungi Hak Pemegang Saham 8. Protects Shareholder Rights
RUPS bertindak sebagai forum di mana pemegang The GMS acts as a forum in which shareholders can
saham dapat menyuarakan hak mereka, termasuk voice their rights, including objections to policies that
keberatan atas kebijakan yang dianggap merugikan. are considered detrimental. Minority shareholders
Pemegang saham minoritas juga memiliki also have the opportunity to express their opinions.
kesempatan untuk menyampaikan pendapatnya.
Hak-Hak Pemegang Saham Shareholder Rights
1. Hak untuk Menghadiri RUPS 1. Right to Attend the GMS
Pemegang saham berhak menghadiri Rapat Umum Shareholders are entitled to attend the General
Pemegang Saham (RUPS), baik secara fisik maupun Meeting of Shareholders (GMS), either physically
melalui mekanisme elektronik apabila disediakan. or through electronic mechanisms, if any. Such
Kehadiran ini memungkinkan pemegang saham attendance enables shareholders to directly observe
mengikuti langsung proses pembahasan agenda the discussion of the agenda and obtain explanations
serta memperoleh penjelasan yang disampaikan presented by the Company’s management and
oleh manajemen dan organ perusahaan. organs.
2. Hak untuk Memberikan Suara 2. Right to Vote
Dalam setiap agenda yang memerlukan keputusan, In each agenda item requiring a resolution,
pemegang saham memiliki hak untuk memberikan shareholders are entitled to cast votes in
suara sesuai dengan jumlah saham yang dimilikinya. accordance with the number of shares they hold.
Hak ini merupakan bentuk partisipasi langsung dalam This right constitutes a form of direct participation
menentukan arah kebijakan Perseroan, termasuk in determining the Company’s policy direction,
keputusan strategis dan persetujuan atas laporan including strategic decisions and the approval of
serta tindakan manajemen. reports and management actions.
3. Hak untuk Mengajukan Pertanyaan 3. Right to Raise Questions
Pemegang saham berhak mengajukan pertanyaan Shareholders are entitled to raise questions to the
kepada Direksi dan Dewan Komisaris selama RUPS Board of Directors and the Board of Commissioners
berlangsung, khususnya terkait agenda yang during the GMS, particularly in relation to the agenda
dibahas. Hak ini memberikan ruang bagi pemegang being discussed. This right provides shareholders
saham untuk memperoleh klarifikasi, memastikan with the opportunity to obtain clarification, ensure
transparansi, dan menilai akuntabilitas pengelolaan transparency, and assess the accountability of the
Perseroan. Company’s management.
4. Hak untuk Mendapatkan Informasi 4. Right to Obtain Information
Pemegang saham berhak memperoleh informasi yang Shareholders are entitled to obtain relevant, accurate,
relevan, akurat, dan tepat waktu mengenai kondisi dan and timely information regarding the Company’s
kinerja Perseroan, selama informasi tersebut tidak condition and performance, provided that such
bersifat rahasia atau dapat merugikan perusahaan. information is not confidential or detrimental to
Penyediaan informasi ini merupakan bagian dari the Company. The provision of such information
kewajiban Perseroan untuk menjaga keterbukaan dan forms part of the Company’s obligation to uphold
melindungi kepentingan pemegang saham. transparency and protect shareholders’ interests.
Perlakuan Setara Bagi Para Pemegang Saham Equal Treatment For Shareholders
Perseroan menjunjung tinggi prinsip kesetaraan dan The Company upholds the principle of equality and
keadilan dalam memperlakukan seluruh pemegang fairness in treating all shareholders as a form of
saham sebagai wujud perlindungan terhadap hak-hak protection for the rights of non-controlling shareholders.
para pemegang saham non-pengendali. Perlindungan Protection of non-controlling shareholders is always the
terhadap pemegang saham non-pengendali senantiasa Company’s primary concern in every strategic decision-
menjadi perhatian utama Perseroan dalam setiap proses making process, including in holding GMS.
pengambilan keputusan strategis, termasuk dalam
penyelenggaraan RUPS.
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Mekanisme Pengambilan Keputusan RUPS GMS Decision-Making Mechanism
Proses pengambilan keputusan dalam RUPS pada The decision-making process in the GMS is basically
dasarnya ditempuh melalui musyawarah untuk mencapai conducted through deliberation to reach consensus. In
mufakat. Apabila kesepakatan tidak tercapai, keputusan the event that consensus is not achieved, resolutions
diambil melalui mekanisme pemungutan suara (voting). are adopted through a voting mechanism. Provisions
Ketentuan mengenai voting mengacu pada Pasal 47 regarding voting refer to Article 47 of POJK No. 15/
POJK No. 15/POJK.04/2020 tanggal 21 April 2020, yang POJK.04/2020 dated April 21, 2020, which stipulates
menetapkan bahwa suara abstain (tidak memberikan that abstention votes (not voting) are considered to
suara) dianggap mengikuti suara mayoritas pemegang have cast the same vote as the majority vote of the
saham yang memberikan suara. shareholders who cast their votes.
Tata Cara Pelaksanaan RUPS Procedures for the Implementation of
the GMS
Pelaksanaan RUPS Tahunan maupun RUPS Luar Biasa The implementation of the Company’s Annual GMS
Perseroan diselenggarakan sesuai dengan ketentuan and Extraordinary GMS is held in accordance with
POJK No. 15/POJK.04/2020 tentang Rencana dan POJK No. 15/POJK.04/2020 concerning the Planning
Penyelenggaraan RUPS Perusahaan Terbuka serta POJK and Implementation of GMS for Public Companies, as
Nomor 14 Tahun 2025 Tentang Pelaksanaan Rapat Umum well as POJK No. 14 of 2025 concerning the Electronic
Pemegang Saham, Rapat Umum Pemegang Obligasi, Dan Implementation of General Meetings of Shareholders,
Rapat Umum Pemegang Sukuk Secara Elektronik. Bondholders Meetings, and Sukukholders Meetings.
Proses Penyelenggaraan RUPS dan GMS Implementation and Voting Process
Pemungutan Suara
Pemberitahuan ke OJK Pemberitahuan RUPS Pemanggilan RUPS Pelaksanaan RUPS Ringkasan Risalah Risalah RUPS
Announcement to OJK Announcement of GMS GMS Invitation GMS Implementation RUPS GMS Minutes
Summary of the
GMS Minutes
Uraian mengenai tahapan pra-pelaksanaan dan The description of the pre-implementation and post-
pascapelaksanaan RUPS Tahunan dan RUPS Luar Biasa implementation stages of the Company’s 2025 Annual
Perseroan Tahun 2025 disajikan sebagai berikut: GMS and Extraordinary GMS is presented below:
Uraian Pelaksanaan Keterangan
No.
Description Implementation Information
1. Pemberitahuan RUPS Luar Biasa 28 Februari 2025 | Penyampaian Pemeberitahuan mengenai rencana
| Notification of Extraordinary February 28, 2025 penyelenggaraan dan mata acara rapat kepada OJK. |
GMS Submission of Notification regarding the holding plan and
agenda of the meeting to the Financial Services Authority
(OJK).
2. Pengumuman RUPS Luar 7 Maret 2025 | March 7, Pengumuman kepada para pemegang saham untuk
Biasa | Announcement of 2025 penyelenggaraan Rapat | Announcement to shareholders
Extraordinary GMS regarding the holding of the Meeting.
3. Pemanggilan RUPS Luar Biasa | 24 Maret 2025 | March Pemanggilan Rapat kepada para pemegang saham | Official
Extraordinary GMS Summon 24, 2025 invitation to shareholders to attend the Meeting.
4. Pelaksanaan RUPS Luar Biasa 15 April 2025 | April 15, Penyelenggaraan RUPS Luar Biasa | Holding of the
| Implementation of the 2025 Extraordinary GMS.
Extraordinary GMS
5. Penyampaian Ringkasan Risalah 17 April 2025 | April 17, Menyampaikan ringkasan risalah rapat kepada OJK |
RUPS Luar Biasa | Submission 2025 Submission of the summary of meeting minutes to the
of Summary of Extraordinary Financial Services Authority (OJK).
GMS Minutes
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Uraian Pelaksanaan Keterangan
No.
Description Implementation Information
6. Penyampaian Risalah RUPS 14 Mei 2025 | May 14, Menyampaikan risalah rapat yang telah dibuat dalam akta
Luar Biasa | Submission of 2025 Notaris | Submission of the minutes of meeting as set forth
Extraordinary GMS Minutes in a Notarial deed.
Penyelenggaraan RUPS Tahunan dan Implementation of the 2025 Annual
RUPS Luar Biasa 2025 GMS and Extraordinary GMS
Sepanjang tahun 2025, Perseroan telah Throughout 2025, the Company held 1 (one) Annual GMS
menyelenggarakan 1 (satu) kali RUPS Tahunan (RUPST) (AGMS) and 2 (two) Extraordinary GMS (EGMS), which
dan 2 (dua) kali RUPS Luar Biasa (RUPSLB), yang were held on:
dilaksanakan pada:
Penyelenggaraan RUPS Luar Biasa
Implementation of the Extraordinary GMS
Hari / Tanggal | Day/Date Selasa, 15 April 2025 | Tuesday, April 15, 2025
Waktu | Time 14.26 WIB – 14.35 WIB
Gedung Cibis Nine Lantai 11 Unit W-16, JL. TB Simatupang No. 2, Cilandak Timur, Jakarta
Tempat | Venue
Selatan.
Kehadiran Dewan Komisaris dan Direksi Attendance of the Company’s Board of
Perseroan dalam RUPS Luar Biasa Commissioners and Board of Directors at the
Extraordinary GMS
Anggota Dewan Komisaris : Members of the Board of Commissioners:
1. Komisaris Utama merangkap Komisaris Independen: 1. President Commissioner concurrently serving as
Ir Gottfried Tampubolon Independent Commissioner: Ir. Gottfried Tampubolon
2. Komisaris: Sigit Priambodo 2. Commissioner: Sigit Priambodo
3. Komisaris Independen: Rahardja Alimhamzah 3. Independent Commissioner: Rahardja Alimhamzah
Anggota Direksi : Members of the Board of Directors:
1. Direktur: Josephine Regina Dameria Sambajon 1. Director: Josephine Regina Dameria Sambajon
2. Direktur: Setiawan Nurtjahja 2. Director: Setiawan Nurtjahja
Kuorum Quorum
Pada RUPS Luar Biasa ini sesuai dengan ketentuan At this Extraordinary GMS, in accordance with the
Anggaran Dasar Perseroan dan POJK Nomor 15/ provisions of the Company’s Articles of Association and
POJK.04/2020 tentang Rencana dan Penyelenggaraan POJK No. 15/POJK.04/2020 concerning the Planning and
Rapat Umum Pemegang Saham Perusahaan, serta POJK Implementation of General Meetings of Shareholders
Nomor 14 Tahun 2025 Tentang Pelaksanaan Rapat Umum for Public Companies, as well as POJK No. 14 of 2025
Pemegang Saham, Rapat Umum Pemegang Obligasi, Dan concerning the Electronic Implementation of General
Rapat Umum Pemegang Sukuk Secara Elektronik, RUPS Meetings of Shareholders, Bondholders Meetings, and
Luar Basa sah apabila dihadiri oleh pemegang saham Sukukholders Meetings, the Extraordinary GMS is valid
yang mewakili lebih dari 1/2 (satu perdua) dari seluruh if attended by shareholders representing more than 1/2
saham dengan hak suara yang sah yang telah dikeluarkan (one-half) of the total issued shares with valid voting
oleh Perseroan. rights of the Company.
Rapat Umum Pemegang Saham Luar Biasa memenuhi The Extraordinary General Meeting of Shareholders
kuorum karena dihadiri oleh pemegang saham yang meets the quorum requirement as it is attended by
mewakili 6.043.824.830 (enam miliar empat puluh tiga shareholders representing 6,043,824,830 (six billion
juta delapan ratus dua puluh empat ribu delapan ratus forty-three million eight hundred twenty-four thousand
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tiga puluh) saham atau 92,3787% (sembilan puluh dua eight hundred thirty) shares or 92.3787% (ninety-two
koma tiga tujuh delapan tujuh persen) dari seluruh saham point three seven eight seven percent) of the total
dengan hak suara yang sah yang telah dikeluarkan oleh issued shares with valid voting rights of the Company, in
Perseroan, sesuai dengan Anggaran Dasar Perseroan accordance with the Company’s Articles of Association
dan Peraturan Perundangan yang berlaku. and applicable laws and regulations.
Hasil Keputusan dan Realisasi RUPS Luar Biasa 2025
Resolution and Realization of the 2025 Extraordinary GMS
Sudah Atau Belum
Agenda Rapat
Keputusan Terlaksana
No. Meeting
Resolution Status of the
Agenda
Implementation
1. Perubahan 1. Dengan tidak terpenuhinya persyaratan pengangkatan sebagaimana Sudah terlaksana. |
Susunan keputusan Rapat Umum Pemegang Saham Tahunan tanggal 26 Juni 2024, maka Implemented.
Pengurus pengangkatan Bapak Lim Eng Khim sebagai Direktur Utama dibatalkan.
Perseroan | 2. Menetapkan bahwa terhitung sejak ditutupnya Rapat Umum Pemegang Saham
Changes in the Luar Biasa ini, maka susunan anggota Dewan Komisaris, Direksi, dan Dewan
Company’s Pengawas Syariah Perseroan adalah sebagai berikut:
Management
Dewan Komisaris
Composition.
Komisaris Utama merangkap Komisaris Independen: Bapak Ir. Gottfried
Tampubolon
Komisaris : Bapak Chan Kiat
Komisaris : Bapak Sigit Priambodo
Komisaris Independen : Bapak Rahardja Alimhamzah
Direksi
Direktur Utama : Lowong.
Direktur : Ibu Josephine Regina Dameria Sambajon
Direktur : Bapak Rizalsyah Riezky
Direktur : Bapak Setiawan Nurtjahja
Dewan Pengawas Syariah : Bapak Ikhwan Abidin Basri
3. Memberikan wewenang dan kuasa kepada Direksi Perseroan dengan hak
substitusi kepada Corporate Secretary Perseroan, untuk melakukan segala
tindakan yang diperlukan berkaitan dengan keputusan mata acara Rapat ini
dan selanjutnya memberitahukan dan/atau melaporkan kepada instansi yang
berwenang, untuk menuangkan/menyatakan keputusan mengenai susunan
anggota Direksi dan Dewan Komisaris Perseroan tersebut, dalam akta-akta yang
dibuat di hadapan Notaris, termasuk menuangkan/menyatakan susunan Direksi
dan Dewan Komisaris Perseroan setelah ditutupnya RUPS Luar Biasa tanggal 15
April 2025 dan selanjutnya memberitahukannya pada pihak yang berwenang,
serta melakukan semua dan setiap tindakan yang diperlukan sehubungan
dengan keputusan tersebut sesuai dengan peraturan perundang-undangan
yang berlaku dengan tidak ada satu pun yang dikecualikan.
1. Annulled the appointment of Mr. Lim Eng Khim as President Director, as it did
not meet the requirements for appointment as per the resolution of the Annual
General Meeting of Shareholders dated June 26, 2024.
2. Determined that as of the closing of this Extraordinary General Meeting of
Shareholders, the composition of the Company’s Board of Commissioners,
Board of Directors, and Sharia Supervisory Board members is as follows:
Board of Commissioners
President Commissioner concurrently serving as Independent Commissioner :
Mr. Ir. Gottfried Tampubolon
Commissioner : Mr. Chan Kiat
Commissioner : Mr. Sigit Priambodo
Independent Commissioner : Mr. Rahardja Alimhamzah
Board of Directors
President Director : Vacant
Director : Ms. Josephine Regina Dameria Sambajon
Director : Mr. Rizalsyah Riezky
Director : Mr. Setiawan Nurtjahja
Sharia Supervisory Board : Mr. Ikhwan Abidin Basri
3. Granted authority and power to the Company’s Board of Directors, with the right
of substitution to the Company’s Corporate Secretary, to take all necessary
actions in relation to the resolutions of the agenda of this Meeting and
subsequently notify and/or report to the relevant authorities, to incorporate/
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Hasil Keputusan dan Realisasi RUPS Luar Biasa 2025
Resolution and Realization of the 2025 Extraordinary GMS
Sudah Atau Belum
Agenda Rapat
Keputusan Terlaksana
No. Meeting
Resolution Status of the
Agenda
Implementation
state the resolutions regarding the composition of the Company’s Board of
Directors and Board of Commissioners in deeds made before a Notary, including
incorporating/stating the composition of the Company’s Board of Directors
and Board of Commissioners following the closing of the Extraordinary GMS
dated April 15, 2025, and thereafter notify the relevant authorities, as well as
to take any and all necessary actions in connection with such resolutions in
accordance with the applicable laws and regulations without any exception.
Penyelenggaraan RUPS Tahunan dan RUPS Luar Biasa
Implementation of Annual GMS and Extraordinary GMS
Uraian Pelaksanaan Keterangan
No.
Description Implementation Information
1. Pemberitahuan RUPS Tahunan dan Luar Biasa 2 Mei 2025 | May 2, Penyampaian Pemberitahuan mengenai rencana
| Notification of Annual and Extraordinary 2025 penyelenggaraan dan mata acara rapat kepada
GMS OJK. | Submission of Notification regarding the
holding plan and agenda of the meeting to the
Financial Services Authority (OJK).
2. Pengumuman RUPS Tahunan dan RUPS Luar 9 Mei 2025 | May 9, Pengumuman kepada para pemegang saham
Biasa | Announcement of Annual GMS and 2025 untuk penyelenggaraan Rapat | Announcement
Extraordinary GMS to shareholders regarding the holding of the
Meeting.
3. Pemanggilan RUPS Tahunan dan RUPS Luar 28 Mei 2025 | May 28, Pemanggilan Rapat kepada para pemegang
Biasa | Annual GMS and Extraordinary GMS 2025 saham | Official invitation to shareholders to
Summon attend the Meeting.
4. Pelaksanaan RUPS Luar Biasa | 23 Juni 2025 | June 23, Penyelenggaraan RUPS Tahunan dan RUPS
Implementation of the Extraordinary GMS 2025 Luar Biasa | Holding of the Annual GMS and
Extraordinary GMS.
5. Penyampaian Ringkasan Risalah RUPS 25 Juni 2025 | June 25, Menyampaikan ringkasan risalah rapat kepada
Tahunan dan RUPS Luar Biasa | Submission of 2025 OJK | Submission of the summary of meeting
Summary of Annual GMS and Extraordinary minutes to the Financial Services Authority
GMS Minutes (OJK).
6. Penyampaian Risalah RUPS Tahunan dan 21 Juli 2025 | July 21, Menyampaikan risalah rapat yang telah dibuat
RUPS Luar Biasa | Submission of Annual GMS 2025 dalam akta Notaris | Submission of the minutes
and Extraordinary GMS Minutes of meeting as set forth in a Notarial deed.
Hari / Tanggal | Day/Date Senin, 23 Juni 2025 | Monday, June 23, 2025
Waktu | Time 15.32 WIB – 17.09 WIB
Tempat | Venue Gedung Cibis Nine Lantai Mezzanine, JL. TB Simatupang No. 2, Cilandak Timur, Jakarta Selatan.
Dewan Komisaris dan Direksi Perseroan yang The Company’s Board of Commissioners and
hadir dalam RUPS Tahunan Board of Directors Present at the Annual GMS
Anggota Dewan Komisaris: Members of the Board of Commissioners:
1. Komisaris Utama merangkap Komisari Independen: 1. President Commissioner concurrently serving as
Ir Gottfired Tampubolon Independent Commissioner: Ir. Gottfried Tampubolon
2. Komisaris Independen: Bapak Rahardja Alimhamzah 2. Independent Commissioner: Mr. Rahardja
Alimhamzah
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Anggota Direksi: Members of the Board of Directors:
1. Direktur: Josephine Regina Dameria Sambajon 1. Director: Josephine Regina Dameria Sambajon
2. Direktur: Setiawan Nurtjahja 2. Director: Setiawan Nurtjahja
3. Direktur: Rizalsyah Riezky 3. Director: Rizalsyah Riezky
Dewan Komisaris dan Direksi Perseroan yang The Company’s Board of Commissioners
hadir dalam RUPS Luar Biasa and Board of Directors Present at the
Extraordinary GMS
Anggota Dewan Komisaris: Members of the Board of Commissioners:
1. Komisaris Utama merangkap Komisaris Independen: 1. President Commissioner concurrently serving as
Ir Gottfried Tampubolon Independent Commissioner: Ir. Gottfried Tampubolon
2. Komisaris Independen: Rahardja Alimhamzah 2. Independent Commissioner: Rahardja Alimhamzah
3. Komisaris: Syahnan Poerba 3. Commissioner: Syahnan Poerba
Anggota Direksi: Members of the Board of Directors:
1. Direktur Utama: Lim Eng Khim 1. President Director: Lim Eng Khim
2. Direktur: Josephine Regina Dameria Sambajon 2. Director: Josephine Regina Dameria Sambajon
3. Direktur: Setiawan Nurtjahja 3. Director: Setiawan Nurtjahja
4. Direktur: Adji Anggono 4. Director: Adji Anggono
Kuorum Quorum
Kuorum adalah jumlah minimum kehadiran pemegang Quorum is the minimum number of shareholders’
saham yang harus terpenuhi agar Rapat Umum Pemegang attendance required for the General Meeting of
Saham (RUPS) dapat dibuka dan mengambil keputusan Shareholders (GMS) to be held and to adopt valid
yang sah. Ketentuan kuorum diatur dalam Undang- resolutions. Quorum provisions are governed by the
Undang Perseroan Terbatas (UUPT), POJK terkait, serta Limited Liability Company Law, relevant POJK, and the
Anggaran Dasar Perseroan. Kuorum biasanya dihitung Company’s Articles of Association. Quorum is generally
berdasarkan persentase saham dengan hak suara yang calculated based on the percentage of shares with
hadir atau diwakili dalam rapat. voting rights that are present or represented at the
meeting.
Apabila kuorum kehadiran tidak terpenuhi, RUPS tidak Suppose the quorum requirement is not fulfilled. In that
dapat dilanjutkan dan perlu diselenggarakan kembali case, the GMS cannot proceed and must be reconvened
sesuai ketentuan yang berlaku. Kuorum juga berlaku in accordance with the applicable provisions. Quorum
untuk pengambilan keputusan, dimana setiap jenis also applies to the decision-making, whereby each
agenda dapat mensyaratkan tingkat persetujuan type of agenda may require a certain level of approval,
tertentu, terutama untuk agenda khusus seperti particularly for specific matters such as amendments
perubahan Anggaran Dasar, aksi korporasi, atau to the Articles of Association, corporate actions, or the
pengangkatan organ perusahaan. appointment of the Company’s organs.
Dengan adanya ketentuan kuorum, proses pengambilan With the implementation of quorum provisions, the
keputusan dalam RUPS dapat berjalan secara sah, decision-making process in the GMS can be conducted
kredibel, dan mencerminkan keterwakilan pemegang in a lawful and credible manner, and it reflects adequate
saham secara memadai. shareholder representation.
• RUPS Tahunan • Annual GMS
Dalam penyelenggaraan RUPS Tahunan pada In the implementation of the Annual GMS held on
tanggal 23 Juni 2025, terdapat 4 (empat) mata June 23, 2025, there were 4 (four) agenda proposed.
acara yang diajukan. Berdasarkan Pasal 23 ayat 1 Based on Article 23, paragraph 1, letter a of the
huruf a Anggaran Dasar Perseroan, Undang-Undang Company’s Articles of Association, Law No. 40 of
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Nomor 40 Tahun 2007 tentang Perseroan Terbatas, 2007 concerning Limited Liability Companies, as
serta POJK 15/POJK.04/2020 tentang Rencana well as POJK No. 15/POJK.04/2020 concerning the
dan Penyelenggaraan RUPS Perusahaan Terbuka, Planning and Implementation of the GMS for Public
RUPS Tahunan dinyatakan sah apabila dihadiri oleh Companies, the Annual GMS is valid if attended by
pemegang saham yang mewakili lebih dari 1/2 (satu shareholders representing more than 1/2 (one-half)
perdua) dari seluruh saham dengan hak suara yang of the total issued shares with valid voting rights of
sah yang telah dikeluarkan oleh Perseroan. the Company.
• RUPS Luar Biasa • Extraordinary GMS
Dalam pelaksanaan RUPS Luar Biasa pada tanggal 23 In the implementation of the Extraordinary GMS
Juni 2025, terdapat 2 (dua) mata acara yang dibahas, held on June 23, 2025, there were 2 (two) agenda
dengan ketentuan kuorum sebagai berikut: discussed, with the following quorum provisions:
1. Untuk mata acara pertama, sesuai Pasal 23 ayat 1. For the first agenda, in accordance with Article 23
(1) huruf a Anggaran Dasar Perseroan, RUPS paragraph (1) letter a of the Company’s Articles
Luar Biasa dinyatakan sah apabila dihadiri oleh of Association, the Extraordinary GMS is valid if
sekurang-kurangnya 1/2 (satu perdua) dari attended by at least 1/2 (one-half) of the total
seluruh saham dengan hak suara yang sah yang issued shares with valid voting rights of the
telah dikeluarkan Perseroan. Company.
2. Untuk mata acara kedua, berdasarkan Pasal 23 2. For the second agenda, based on Article 23
ayat (1) huruf c Anggaran Dasar Perseroan, RUPS paragraph (1) letter c of the Company’s Articles
Luar Biasa dinyatakan sah apabila dihadiri oleh of Association, the Extraordinary GMS is valid
lebih dari 1/2 (satu perdua) bagian dari total if attended by more than 1/2 (one-half) of the
saham independen dengan hak suara yang sah total independent shares with valid voting rights
yang telah dikeluarkan Perseroan. issued by the Company.
Rapat Umum Pemegang Saham telah memenuhi The General Meeting of Shareholders has met
kuorum karena dihadiri oleh pemegang saham yang the quorum requirement as it is attended by
mewakili 6.043.829.630 (enam miliar empat puluh shareholders representing 6,043,829,630 (six billion
tiga juta delapan ratus dua puluh sembilan ribu enam forty-three million eight hundred twenty-nine
ratus tiga puluh) saham atau 92,3787% (sembilan thousand six hundred thirty) shares or 92.3787%
puluh dua koma tiga tujuh delapan tujuh persen) dari (ninety-two point three seven eight seven percent)
seluruh saham dengan hak suara yang sah yang telah of the total issued shares with valid voting rights of
dikeluarkan oleh Perseroan, sesuai dengan Anggaran the Company, in accordance with the Company’s
Dasar Perseroan dan Peraturan Perundangan yang Articles of Association and applicable laws and
berlaku. regulations.
Hasil Keputusan dan RUPS 2025
Resolution and Realization of the 2025 Annual GMS
Sudah Atau
Agenda Rapat Keputusan Belum Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
1. Persetujuan dan 1. Menyetujui Laporan Tahunan Terintegrasi Perseroan untuk tahun Sudah terpenuhi |
pengesahan laporan buku yang berakhir pada tanggal 31 Desember 2024. Implemented.
tahunan Perseroan untuk 2. Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang
tahun buku 2024, termasuk berakhir pada tanggal 31 Desember 2024 yang telah diaudit oleh
di dalamnya laporan Kantor Akuntan Publik TERAMIHARDJA, PRADHONO & CHANDRA
kegiatan Perseroan, laporan sebagaimana dimuat dalam Laporan Audit Independen, tertanggal
pengawasan Dewan 26 Maret 2025 dengan opini “wajar dalam semua hal yang material”;
Komisaris dan laporan 3. Mengesahkan Laporan Tugas Pengawasan Tahunan Dewan Komisaris
keuangan Perseroan untuk untuk tahun buku yang berakhir pada tanggal 31 Desember 2024;
tahun buku 2024, serta dan
pemberian pembebasan
tanggung jawab
sepenuhnya
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 181
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Business Support Overview Good Corporate Governance Sustainability Report 181
Hasil Keputusan dan RUPS 2025
Resolution and Realization of the 2025 Annual GMS
Sudah Atau
Agenda Rapat Keputusan Belum Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
(volledig acquit et de 4. Memberikan pembebasan dan pelunasan tanggung jawab
charge) kepada anggota sepenuhnya (volledig acquit et de charge) kepada Direksi dan
Direksi dan anggota Dewan Dewan Komisaris Perseroan atas pengurusan dan pengawasan
Komisaris Perseroan. | yang dilakukan dalam tahun buku yang berakhir pada tanggal
Approval and ratification 31 Desember 2024, sepanjang tindakan kepengurusan dan
of the Company’s annual pengawasan tersebut tercermin dalam laporan tahunan Perseroan
report for the 2024 tahun buku yang berakhir pada tanggal 31 Desember 2024.
fiscal year, including 1. Approved the Company’s Integrated Annual Report for the fiscal
the Company’s activity year ending December 31, 2024;
report, the Board of 2. Ratified the Company’s Financial Statements for the fiscal year
Commissioners’ supervisory ending on December 31, 2024, which have been audited by the
report, and the Company’s Public Accounting Firm of TERAMIHARDJA, PRADHONO & CHANDRA
financial statements for the as stated in the Independent Audit Report, dated March 26, 2025,
2024 fiscal year, as well as with the opinion “fair in all material respects”;
the granting of full release 3. Ratified the Annual Supervisory Report of the Board of
and discharge (volledig Commissioners for the fiscal year ending December 31, 2024; and
acquit et de charge) to the 4. Granted full release and discharge (volledig acquit et de charge) to
members of the Board of the Board of Directors and Board of Commissioners of the Company
Directors and the Board of for the management and supervision carried out in the fiscal year
Commissioners. ending on December 31, 2024, to the extent that such management
and supervision actions are reflected in the Company’s annual
report for the fiscal year ending on December 31, 2024.
2. Persetujuan atas 1. Menyetujui memberikan wewenang dan kuasa kepada Dewan Sudah terpenuhi |
penunjukan akuntan publik Komisaris Perseroan untuk menunjuk Kantor Akuntan Publik dan Implemented.
(AP) dan kantor akuntan Akuntan Publik Independen untuk mengaudit buku-buku Perseroan
publik (KAP) yang akan untuk tahun buku yang akan berakhir pada 31 Desember 2025
melakukan audit atas dengan tetap memperhatikan rekomendari dari Komite Audit dan
laporan keuangan Perseroan peraturan yang berlaku beserta memberikan kuasa kepada Direksi
untuk tahun buku yang Perseroan dengan persetujuan Dewan Komisaris untuk menetapkan
berakhir pada tanggal 31 jumlah honorarium serta persyaratan lainnya sehubungan dengan
Desember 2025. penunjukan Akuntan Publik tersebut.
2. Dalam hal Kantor Akuntan Publik dan Akuntan Publik Independen
yang ditunjuk karena alasan apapun tidak dapat melaksanakan
tugasnya, memberikan wewenang dan kuasa kepada Dewan
Komisaris dengan memperhatikan rekomendasi dari Komite
Audit untuk menunjuk Kantor Akuntan Publik dan Akuntan Publik
Independen lainnya sebagai pengganti yang memenuhi kriteria dan
memiliki kompetensi sesuai dengan kompleksitas usaha Perseroan,
independen, dan terdaftar di Otoritas Jasa Keuangan.
1. Approved the delegation of authority to the Company’s Board
of Commissioners to appoint a Public Accounting Firm and an
Independent Public Accountant to audit the Company’s books
for the fiscal year ending on December 31, 2025, while taking
into account the recommendations of the Audit Committee and
applicable regulations, as well as granted authority to the Company’s
Board of Directors with the approval of the Board of Commissioners
to determine the amount of honorarium and other requirements in
connection with the appointment of the Public Accountant.
2. In the event that the appointed Public Accounting Firm and
Independent Public Accountant, for any reason, are unable to
perform their duties, grant authority to the Board of Commissioners
with due oberservance of recomendation from the Audit Commitee
to appoint another Public Accounting Firm and Independent
Public Accountant as a replacement, ensuring that they meet the
required criteria, possess the necessary competence in line with
the complexity of the Company’s business, are independent, and
are registered with the Financial Services Authority.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 182
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
182 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Hasil Keputusan dan RUPS 2025
Resolution and Realization of the 2025 Annual GMS
Sudah Atau
Agenda Rapat Keputusan Belum Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
3. Persetujuan penentuan gaji, 1. Menetapkan kenaikan gaji honorarium dan tunjangan lainnya bagi Sudah terpenuhi |
honorarium, dan tunjangan anggota Dewan Komisaris Perseroan secara keseluruhan untuk Implemented.
lainnya bagi anggota tahun buku 2025, sebanyak-banyaknya 2,5 (dua koma lima persen)
Direksi dan anggota Dewan dari tahun buku 2024 setelah dipotong pajak penghasilan (PPh),
Komisaris. | Approval of the dan selanjutnya memberikan wewenang dan kuasa kepada Dewan
determination of salaries, Komisaris untuk menetapkan presentase kenaikan gaji honorarium
honorariums, and other dan tunjangan Dewan Komisaris, dengan memperhatikan
benefits for members of rekomendasi dari Komite Nominasi dan Remunerasi Perseroan dan
the Board of Directors and perundang-undangan yang berlaku.
Board of Commissioners. 2. Memberikan wewenang dan kuasa kepada Dewan Komisaris
Perseroan untuk menetapkan gaji dan tunjangan bagi anggota
Direksi Perseroan untuk tahun buku 2025 dengan memperhatikan
rekomendasi.
1. Determined a rise in the honorarium, salary, and other benefits
for members of the Company’s Board of Commissioners
comprehensively for the 2025 fiscal year, of up to 2.5 (two point five
percent) from the 2024 fiscal year after deduction of income tax
(PPh), and further granted authority to the Board of Commissioners
to determine the percentage increase in the honorarium, salary, and
benefits of the Board of Commissioners, by taking into account the
recommendations of the Company’s Nomination and Remuneration
Committee and the applicable laws and regulations.
2. Granted authority to the Company’s Board of Commissioners to
determine salaries and benefits for members of the Company’s
Board of Directors for the 2025 fiscal year by taking into account
recommendations.
4. Persetujuan perubahan 1. Menerima pengunduran diri Bapak Rizalsyah Riezky dari jabatannya
susunan pengurus selaku Direktur Perseroan dan Bapak Sigit Priambodo dari
Perseroan. | Approval of jabatannya selaku Komisaris Perseroan terhitung sejak ditutupnya
changes in the composition Rapat ini, dengan mengucapkan terima kasih atas jasa-jasa yang
of the Company’s diberikan selama masa jabatannya serta memberikan pelunasan
management. dan pembebasan tanggung jawab sepenuhnya (volledig acquit et
de charge) atas tindakan pengurusan dan pengawasan terhadap
Perseroan selama ini sepanjang tindakan tersebut tercermin dalam
Laporan Tahunan dan Laporan Keuangan Perseroan.
2. Menyetujui pengangkatan:
- Bapak Lim Eng Khim sebagai Direktur Utama;
- Bapak Adji Anggono sebagai Direktur; dan
- Bapak Syahnan Poerba sebagai Komisaris
dengan masa jabatan mengikuti sisa masa jabatan anggota
Direksi dan Dewan Komisaris yang sedang berjalan, yaitu sampai
dengan ditutupnya RUPS Tahunan tahun 2027, tanpa mengurangi
hak Rapat Umum Pemegang Saham untuk memberhentikannya
sewaktu-waktu sesuai ketentuan Pasal 105 ayat (1) Undang-Undang
Perseroan Terbatas.
Pengangkatan masing-masing calon berlaku efektif terhitung
sejak tanggal ditetapkannya kelulusan penilaian kemampuan dan
kepatutan (fit and proper test) dari Otoritas Jasa Keuangan.
3. Pengangkatan masing-masing calon berlaku efektif terhitung
sejak tanggal ditetapkannya kelulusan penilaian kemampuan
dan kepatutan (fit and proper test) dari Otoritas Jasa Keuangan.
Menetapkan bahwa sehubungan dengan keputusan Rapat ini,
terhitung sejak ditutupnya Rapat Umum Pemegang Saham Tahunan
ini, maka susunan anggota Dewan Komisaris, Direksi, dan Dewan
Pengawas Syariah Perseroan adalah sebagai berikut:
Dewan Komisaris
Komisaris Utama merangkap Komisaris Independen: Bapak Ir.
Gottfried Tampubolon
Komisaris : Bapak Chan Kiat
Komisaris Independen : Bapak Rahardja Alimhamzah
Komisaris : Bapak Syahnan Poerba *)
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 183
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Business Support Overview Good Corporate Governance Sustainability Report 183
Hasil Keputusan dan RUPS 2025
Resolution and Realization of the 2025 Annual GMS
Sudah Atau
Agenda Rapat Keputusan Belum Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
Direksi Sudah terpenuhi |
Direktur Utama : Bapak Lim Eng Khim*) Implemented.
Direktur : Ibu Josephine Regina Dameria Sambajon
Direktur : Bapak Setiawan Nurtjahja
Direktur : Bapak Adji Anggono*)
Dewan Pengawas Syariah : Bapak Ikhwan Abidin Basri
*) dengan catatan bahwa anggota direksi dan anggota dewan
komisaris yang baru diangkat, akan dapat melaksanakan Tindakan,
tugas dan fungsinya, setelah mendapat surat penetapan kelulusan
Penilaian kemampuan dan kepatutan (fit and proper test) dari
Otoritas Jasa Keuangan (“OJK”) dan pengangkatan tersebut
menjadi batal secara langsung dan seketika apabila OJK tidak
menyetujui atau dinyatakan tidak lulus Penilaian kemampuan dan
kepatutan.
Masa jabatan anggota Dewan Komisaris dan anggota Direksi yang
baru mengikuti sisa masa jabatan anggota Dewan Komisaris dan
anggota Direksi yang berlangsung pada saat ini yaitu sampai dengan
ditutupnya RUPS Tahunan tahun 2027 dengan tidak mengurangi
hak Rapat Umum Pemegang Saham untuk memberhentikannya
sewaktu-waktu sesuai dengan ketentuan Pasal 105 ayat 1 UUPT.
4. Memberikan wewenang dan kuasa kepada Direksi Perseroan
dengan hak substitusi kepada Corporate Secretary Perseroan,
untuk melakukan segala tindakan yang diperlukan berkaitan dengan
keputusan mata acara Rapat ini dan selanjutnya memberitahukan
dan/atau melaporkan kepada instansi yang berwenang, untuk
menuangkan/menyatakan keputusan mengenai susunan anggota
Direksi dan Dewan Komisaris Perseroan tersebut, dalam akta-
akta yang dibuat di hadapan Notaris, termasuk menuangkan/
menyatakan susunan Direksi dan Dewan Komisaris Perseroan,
baik setelah ditutupnya Rapat ini maupun setelah memperoleh
penetapan kelulusan penilaian kemampuan dan kepatutan (fit and
proper test) dari OJK terkait keputusan Rapat ini, dan selanjutnya
memberitahukannya pada pihak yang berwenang, serta melakukan
semua dan setiap tindakan yang diperlukan sehubungan dengan
keputusan tersebut sesuai dengan peraturan perundang-undangan
yang berlaku dengan tidak ada satu pun yang dikecualikan.
1. Accepted the resignation of Mr. Rizalsyah Riezky from his position as
Director of the Company and Mr. Sigit Priambodo from his position
as Commissioner of the Company, effective as of the closing of this
Meeting, with appreciation for their services during their tenure and
granted full release and discharge (volledig acquit et de charge)
on management and supervisory actions to the Company, to the
extent that such actions are reflected in the Company’s Annual
Report and Financial Statements.
2. Approved the appointment of:
- Mr. Lim Eng Khim as President Director;
- Mr. Adji Anggono as Director; and
- Mr. Syahnan Poerba as Commissioner
with a term of office following the remaining term of office of
the incumbent members of the Board of Directors and Board
of Commissioners, namely until the closing of the Annual GMS
in 2027, without prejudice to the right of the General Meeting of
Shareholders to dismiss them at any time in accordance with
Article 105 paragraph (1) of the Limited Liability Company Law.
3. The appointment of each nominee became effective as of the date
of determination of the passing of the fit and proper test conducted
by the Financial Services Authority.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 184
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
184 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Hasil Keputusan dan RUPS 2025
Resolution and Realization of the 2025 Annual GMS
Sudah Atau
Agenda Rapat Keputusan Belum Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
Board of Commissioners
President Commissioner concurrently serving as Independent
Commissioner : Mr. Ir. Gottfried Tampubolon
Commissioner : Mr. Chan Kiat
Independent Commissioner : Mr. Rahardja Alimhamzah
Commissioner : Mr. Syahnan Poerba *)
Board of Directors
President Director : Mr. Lim Eng Khim *)
Director : Ms. Josephine Regina Dameria Sambajon
Director : Mr. Setiawan Nurtjahja
Director : Mr. Adji Anggono *)
Sharia Supervisory Board : Mr. Ikhwan Abidin Basri
*) with the provision that the newly appointed members of the
Board of Directors and the Board of Commissioners shall be
able to carry out their actions, duties, and functions only after
obtaining the letter of approval on the passing of the fit and
proper test from the Financial Services Authority (“OJK”), and
such appointments shall be canceled and immediately if the OJK
does not approve or declares them not to have passed the fit and
proper test.
The term of office of the newly appointed members of the
Board of Commissioners and the Board of Directors follows the
remaining term of office of the current members of the Board of
Commissioners and Board of Directors, namely until the closing
of the Annual GMS in 2027, without prejudice to the right of the
General Meeting of Shareholders to dismiss them at any time in
accordance with Article 105 paragraph 1 of the Limited Liability
Company Law.
4. Granted authority to the Company’s Board of Directors, with the
right of substitution to the Company’s Corporate Secretary, to take
all necessary actions in relation to the resolutions of the agenda
of this Meeting and subsequently notify and/or report to the
relevant authorities, to incorporate/state the resolutions regarding
the composition of the Company’s Board of Directors and Board
of Commissioners in deeds made before a Notary, including
incorporating/stating the composition of the Company’s Board of
Directors and Board of Commissioners, both after the closing of
this Meeting and after obtaining the determination of the passing
of the fit and proper test from the Financial Services Authority in
relation to the resolutions of this Meeting, and thereafter notify
the relevant authorities, as well as to take any and all necessary
actions in connection with such resolutions in accordance with
the applicable laws and regulations without any exception.
Hasil Keputusan dan Realisasi RUPS Luar Biasa Tahun 2025
Resolution and Realization of the 2025 Extraordinary GMS
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
1. Penegasan kembali 1. Menyetujui menegaskan kembali rencana Perseroan untuk Tidak
pemberian wewenang menambah modal Perseroan melalui mekanisme Penambahan terlaksana* | Not
dan kuasa kepada Dewan Modal Tanpa Hak Memesan Efek Terlebih Dahulu (PMTHMETD) implemented*.
Komisaris Perseroan dengan cara menerbitkan sebanyak-banyaknya 654.244.578 (enam
dengan hak subtitusi ratus lima puluh empat juta dua ratus empat puluh empat ribu
kepada Direksi Perseroan lima ratus tujuh puluh delapan) saham dengan harga pelaksanaan
untuk pelaksanaan PMTHMETD yang akan ditentukan dengan harga yang dianggap
penambahan modal melalui baik oleh Direksi Perseroan dengan tetap mengikuti ketentuan
mekanisme Penambahan perundang-undangan yang berlaku di bidang pasar modal;
Modal Tanpa Hak Memesan
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 185
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 185
Hasil Keputusan dan Realisasi RUPS Luar Biasa Tahun 2025
Resolution and Realization of the 2025 Extraordinary GMS
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
Efek Terlebih Dahulu 2. Menyetujui untuk menegaskan kembali, setelah pelaksanaan
(PMTHMETD) sebanyak- PMTHMETD, peningkatan modal ditempatkan dan modal disetor
banyaknya sebesar Perseroan dari semula sejumlah 6.542.445.783 (enam miliar lima
10% dari modal disetor ratus empat puluh dua juta empat ratus empat puluh lima ribu
Perseroan dengan tujuh ratus delapan puluh tiga) saham atau dengan nilai nominal
memperhatikan ketentuan seluruhnya sebesar Rp654.244.578.300,- (enam ratus lima puluh
peraturan perundang- empat miliar dua ratus empat puluh empat juta lima ratus tujuh
undangan yang berlaku puluh delapan ribu tiga ratus Rupiah) menjadi sebanyak-banyaknya
di bidang pasar modal. | 7.196.690.361 (tujuh miliar seratus sembilan puluh enam juta enam
Reaffirmed the delegation ratus sembilan puluh ribu tiga ratus enam puluh satu) saham
of authority to the dengan nilai nominal seluruhnya sebanyak-banyaknya sebesar
Company’s Board of Rp719.669.036.100,- (tujuh ratus sembilan belas miliar enam ratus
Commissioners, with enam puluh sembilan juta tiga puluh enam ribu seratus Rupiah);
the right of substitution 3. Menyetujui untuk menegaskan kembali pemberian wewenang dan
to the Company’s kuasa kepada Dewan Komisaris Perseroan untuk menyatakan dalam
Board of Directors, for akta tersendiri yang dibuat di hadapan notaris, mengenai kepastian
the implementation of jumlah saham yang ditempatkan dan disetor dalam Perseroan atas
capital increase through setiap realisasi pengeluaran saham baru dalam rangka PMTHMETD
the mechanism of serta menyatakan komposisi kepemilikan saham Perseroan setelah
Capital Increase Without dilaksanakannya PMTHMETD.
Pre-emptive Rights 4. Menyetujui untuk menegaskan kembali pemberian kuasa dan
(PMTHMETD) totaling wewenang kepada Direksi Perseroan untuk menerbitkan saham
10% of the Company’s baru sesuai dengan hasil pelaksanaan PMTHMETD;
paid-up capital, with 5. Menyetujui untuk menegaskan kembali pemberian kuasa dan
due observance of the wewenang kepada Dewan Komisaris Perseroan dengan hak substitusi
applicable laws and kepada Direksi Perseroan untuk melaksanakan segala tindakan yang
regulations in the capital diperlukan dalam rangka peningkatan modal ditempatkan dan
market sector. disetor Perseroan sehubungan dengan pelaksanaan PMTHMETD,
termasuk namun tidak terbatas untuk:
i. mengubah Pasal 4 ayat 2 Anggaran Dasar Perseroan serta
mengambil segala tindakan yang dianggap perlu untuk
melaksanakan keputusan mata acara pertama Rapat ini, dan
sekaligus memberikan kuasa kepada Direksi Perseroan untuk
menyatakan kembali keputusan Rapat ini ke dalam suatu akta
Notaris dan selanjutnya memberitahukan perubahan Anggaran
Dasar Perseroan kepada Kementerian Hukum Republik Indonesia,
serta melakukan segala pengubahan yang mungkin diubah atau
diminta/dipertimbangkan oleh pihak yang berwenang untuk
mendapat persetujuan itu;
ii. melaksanakan semua dan setiap tindakan yang diperlukan
sehubungan dengan PMTHMETD, antara lain (a) menetapkan
penggunaan dana yang diperoleh dari PMTHMETD tersebut, (b)
untuk mencatatkan saham-saham Perseroan yang merupakan
saham yang telah dikeluarkan dan disetor penuh pada Bursa
Efek Indonesia dengan memperhatikan peraturan perundang-
undangan yang berlaku di bidang Pasar Modal, serta (c)
mendaftarkan saham-saham Perseroan dalam Penitipan Kolektif
sesuai dengan Peraturan Kustodian Sentral Efek Indonesia dan
sesuai dengan peraturan perundang-undangan yang berlaku di
bidang Pasar Modal.
1. Approved the reaffirmation of the Company’s plan to increase its
capital through the mechanism of Capital Increase Without Pre-
emptive Rights (PMTHMETD) by issuing totaling 654,244,578 (six
hundred fifty-four million two hundred forty-four thousand five
hundred seventy-eight) shares at a PMTHMETD exercise price to be
determined at a price deemed appropriate by the Company’s Board
of Directors, while adhering to the applicable laws and regulations in
the capital market sector;
2. Approved to reaffirm that, following the implementation of the
PMTHMETD, the increase in the Company’s issued and paid-up
capital from initially amounted to 6,542,445,783 (six billion five
hundred forty-two million four hundred forty-five thousand
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
186 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Hasil Keputusan dan Realisasi RUPS Luar Biasa Tahun 2025
Resolution and Realization of the 2025 Extraordinary GMS
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
seven hundred eighty-three) shares or with a total nominal value
of Rp654,244,578,300 (six hundred fifty-four billion two hundred
forty-four million five hundred seventy-eight thousand three
hundred Rupiah) to totaling 7,196,690,361 (seven billion one hundred
ninety-six million six hundred ninety thousand three hundred sixty-
one) shares with a total nominal value of totaling Rp719,669,036,100
(seven hundred nineteen billion six hundred sixty-nine million
thirty-six thousand one hundred Rupiah);
3. Approved to reaffirm the delegation of authority to the Company’s
Board of Commissioners to state in a separate deed made before
a Notary, regarding the certainty of the number of shares issued
and paid up in the Company for each realization of the issuance
of new shares in relation with the PMTHMETD, as well as to state
the composition of the Company’s share ownership following the
implementation of the PMTHMETD.
4. Approved to reaffirm the delegation of authority to the Company’s
Board of Directors to issue new shares in accordance with the
results of the implementation of the PMTHMETD;
5. Approved to reaffirm the delegation of authority to the Company’s
Board of Commissioners, with the right of substitution to the
Company’s Board of Directors, to carry out all necessary actions
in relation to the increase of the Company’s issued and paid-up
capital in connection with the implementation of the PMTHMETD,
including but not limited to:
i. amending Article 4 paragraph 2 of the Company’s Articles
of Association and taking all actions deemed necessary
to implement the resolution of the first agenda of this
Meeting, and at the same time granting authority to the
Company’s Board of Directors to restate the resolution of
this Meeting in a Notarial deed and thereafter notify the
amendment to the Company’s Articles of Association to the
Ministry of Law of the Republic of Indonesia, as well as to
make any amendments that may be required or requested/
considered by the relevant authorities to obtain such approval;
ii. performing all and any necessary actions in relation with the
PMTHMETD, including but not limited to (a) determining the
use of proceeds obtained from the PMTHMETD, (b) listing the
Company’s shares, which constitute shares that have been
issued and fully paid, on the Indonesia Stock Exchange with
due observance of the applicable laws and regulations in the
capital market sector, and (c) registering the Company’s shares
in Collective Custody in accordance with the regulations of the
Indonesian Central Securities Depository and the applicable laws
and regulations in the capital market sector.
2. Persetujuan penjaminan 1. Menyetujui untuk menjaminkan dan/atau mengalihkan/melepaskan
lebih dari 50% (lima puluh sebagian besar atau seluruh aset Perseroan dalam rangka perolehan
persen) maupun seluruh pinjaman dan/atau pendanaan baik dari dalam maupun luar negeri
dari kekayaan bersih selama jangka waktu sejak ditutupnya Rapat ini sampai dengan
Perseroan dalam rangka ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan
mendapatkan pinjaman pada tahun 2026, sesuai dengan peraturan perundang-undangan
atas fasilitas yang akan yang berlaku.
diterima oleh Perseroan 2. Menyetujui pemberian wewenang dan kuasa kepada Dewan
dari Bank, perusahaan Komisaris Perseroan untuk menjaminkan dan/atau mengalihkan/
modal ventura, perusahaan melepaskan sebagian besar atau seluruh aset Perseroan dalam
pembiayaan, atau rangka perolehan pinjaman dan/atau pendanaan baik dari dalam
perusahaan pembiayaan maupun luar negeri sehubungan dengan pelaksanaan keputusan ini
infrastruktur atau sesuai dengan peraturan perundang-undangan yang berlaku.
masyarakat dalam rangka 3. Menyetujui untuk memberikan wewenang dan kuasa kepada Direksi
penerbitan surat berharga Perseroan dengan persetujuan Dewan Komisaris Perseroan untuk
dan/atau Obligasi di Pasar melakukan segala tindakan yang diperlukan sehubungan dengan
Modal. | Approval for the menjaminkan dan/atau mengalihkan/melepaskan sebagian besar
collateralization of more atau seluruh aset Perseroan dalam rangka perolehan pinjaman dan/
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Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 187
Hasil Keputusan dan Realisasi RUPS Luar Biasa Tahun 2025
Resolution and Realization of the 2025 Extraordinary GMS
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
than 50% (fifty percent) atau pendanaan baik dari dalam maupun luar negeri dengan syarat Sudah terlaksana |
or all of the Company’s dan ketentuan yang dianggap baik oleh Direksi, membuat dan/atau Implemented.
net assets in connection meminta dibuatkan segala dokumen berkaitan dengan penjaminan
with obtaining loans from dan/atau pengalihan/pelepasan tersebut serta meminta
banks, venture capital persetujuan dan/atau melaporkan serta melakukan pendaftaran
companies, financing yang diperlukan kepada pihak yang berwenang berkaitan dengan
companies, infrastructure penjaminan dan/atau pengalihan/pelepasan tersebut, satu dan lain
financing companies, or the hal tanpa ada pengecualian dengan mengingat ketentuan peraturan
public for the issuance of perundang-undangan yang berlaku termasuk peraturan di bidang
securities and/or bonds in Pasar Modal.
the capital market. 1. Approved the collateralization and/or transfer/release of most or all
of the Company’s assets in connection with obtaining loans and/
or funding from both domestic and international sources, from the
closing of this Meeting until the closing of the Company’s Annual
General Meeting of Shareholders in 2026, in accordance with
applicable laws and regulations.
2. Authorized the Board of Commissioners of the Company to
collateralize and/or transfer/release most or all of the Company’s
assets in connection with obtaining loans and/or funding from both
domestic and international sources in line with the implementation
of this decision and in accordance with applicable laws and
regulations.
3. Granted authority to the Board of Directors of the Company,
with the approval of the Board of Commissioners, to take all
necessary actions regarding the collateralization and/ or transfer/
release of most or all of the Company’s assets for obtaining
loans and/or funding from both domestic and international
sources, under terms and conditions deemed appropriate by
the Board of Directors, including preparing and/ or requesting
the preparation of all documents related to the collateralization
and/or transfer/release, as well as requesting approvals and/or
reporting and registering with relevant authorities in connection
with the collateralization and/or transfer/release, without
any exception, with due observance of the applicable laws
and regulations, including those in the capital market sector.
*) Sepanjang tahun 2025 Perseroan tidak melaksanakan penambahan modal Perseroan melalui mekanisme Penambahan Modal Tanpa Hak Memesan Efek
Terlebih Dahulu (PMTHMETD) | Throughout 2025, the Company did not implement any capital increase through the mechanism of Capital Increase Without
Pre-emptive Rights (PMTHMETD).
Informasi tentang Hasil Keputusan RUPS Tahunan dan RUPS Luar Biasa 2024, serta Tindak Lanjutnya oleh Manajemen
Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
RUPS Tahunan | Annual GMS
26 Juni 2024 | June 26, 2024
1. Persetujuan dan 1. Menyetujui Laporan Tahunan Perseroan untuk tahun buku yang Sudah terlaksana |
pengesahan laporan berakhir pada tanggal 31 Desember 2023; Implemented.
tahunan Perseroan untuk 2. Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang
tahun buku 2023, termasuk berakhir pada tanggal 31 Desember 2023 yang telah diaudit oleh
di dalamnya laporan Kantor Akuntan Publik TERAMIHARDJA, PRADHONO & CHANDRA
kegiatan Perseroan, laporan sebagaimana dimuat dalam Laporan Audit Independen, tertanggal
pengawasan Dewan 28 Maret 2024 dengan opini “wajar dalam semua hal yang material”;
Komisaris dan laporan 3. Mengesahkan Laporan Tugas Pengawasan Tahunan Dewan Komisaris
keuangan Perseroan untuk untuk tahun buku yang berakhir pada tanggal 31 Desember 2023;
dan
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
188 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Informasi tentang Hasil Keputusan RUPS Tahunan dan RUPS Luar Biasa 2024, serta Tindak Lanjutnya oleh Manajemen
Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
tahun buku 2023, serta 4. Memberikan pembebasan dan pelunasan tanggung jawab
pemberian pembebasan sepenuhnya (volledig acquit de charge) kepada Direksi dan
tanggung jawab Dewan Komisaris Perseroan atas pengurusan dan pengawasan
sepenuhnya (volledig yang dilakukan dalam tahun buku yang berakhir pada tanggal
acquit de charge) kepada 31 Desember 2023, sepanjang tindakan kepengurusan dan
anggota Direksi dan pengawasan tersebut tercermin dalam laporan tahunan Perseroan
anggota Dewan Komisaris tahun buku yang berakhir pada tanggal 31 Desember 2023.
Perseroan. | Approval 1. Approved the Company’s Annual Report for the fiscal year ending
and ratification of the December 31, 2023;
Company’s annual report 2. Ratified the Company’s Financial Statements for the fiscal year
for the 2023 fiscal year, ending December 31, 2023, which have been audited by the Public
including the Company’s Accounting Firm TERAMIHARDJA, PRADHONO & CHANDRA, as
activity report, the stated in the Independent Auditor’s Report dated March 28, 2024,
Board of Commissioners’ with an “unqualified opinion” in all material respects;
supervisory report, and 3. Ratified the Annual Supervisory Report of the Board of
the Company’s financial Commissioners for the fiscal year ending December 31, 2023; and
statements for the 2023 4. Granted full release and discharge (volledig acquit de charge)
fiscal year, as well as the to the Board of Directors and Board of Commissioners for the
granting of full release management and supervisory actions undertaken during the fiscal
and discharge (volledig year ending December 31, 2023, to the extent that such actions are
acquit de charge) to the reflected in the Company’s annual report for the fiscal year ending
members of the Board of on December 31, 2023.
Directors and the Board of
Commissioners.
2. Persetujuan atas 1. Menyetujui memberikan wewenang dan kuasa kepada Dewan Sudah terlaksana |
penunjukan akuntan Komisaris Perseroan dalam menunjuk Kantor Akuntan Publik dan Implemented.
publik (AP) dan kantor Akuntan Publik Independen untuk mengaudit buku-buku Perseroan
akuntan publik (KAP) yang untuk tahun buku yang akan berakhir pada tanggal 31 Desember
akan melakukan audit 2024 dengan tetap memperhatikan rekomendasi dari Komite Audit
atas laporan keuangan dan menetapkan honorarium Kantor Akuntan Publik dan Akuntan
Perseroan untuk tahun Publik Independen tersebut serta persyaratan lain penunjukannya.
buku yang berakhir pada 2. Dalam hal Kantor Akuntan Publik dan Akuntan Publik Independen
tanggal 31 Desember yang telah ditunjuk karena alasan apapun tidak dapat melaksanakan
2024. | Approval of the tugasnya, memberikan wewenang dan kuasa kepada Dewan
appointment of the Public Komisaris untuk menunjuk Kantor Akuntan Publik dan Akuntan
Accountant (PA) and Public Publik Independen lainnya sebagai pengganti yang memenuhi
Accounting Firm (KAP) kriteria dan memiliki kompetensi sesuai dengan kompleksitas usaha
to conduct the audit of Perseroan, independen, dan terdaftar di Otoritas Jasa Keuangan.
the Company’s financial 1. Approved the delegation of authority to the Board of Commissioners
statements for the fiscal of the Company to appoint a Public Accounting Firm (KAP) and
year ending December 31, Independent Public Accountant to audit the Company’s books for
2024. the fiscal year ending December 31, 2024, while considering the
recommendations from the Audit Committee, and to determine the
honorarium for the Public Accounting Firm and Independent Public
Accountant, along with any other terms of their appointment.
2. In the event that the appointed Public Accounting Firm and
Independent Public Accountant, for any reason, are unable to
perform their duties, authorize the Board of Commissioners to
appoint another Public Accounting Firm and Independent Public
Accountant as a replacement, ensuring that they meet the
required criteria, possess the necessary competence in line with
the complexity of the Company’s business, are independent, and
are registered with the Financial Services Authority (OJK).
3. Persetujuan penentuan 1. Menetapkan honorarium dan tunjangan lainnya bagi anggota Sudah terlaksana |
gaji, honorarium, dan Dewan Komisaris Perseroan secara keseluruhan untuk tahun buku Implemented.
tunjangan lainnya bagi 2024, dengan nilai maksimum sebesar sama dengan tahun buku
anggota Direksi dan sebelumnya yaitu tahun buku 2023 dan memberikan wewenang
anggota Dewan Komisaris. dan kuasa kepada Rapat Dewan Komisaris untuk menetapkan
| Approval of the alokasinya, dengan memperhatikan rekomendasi dari Komite
determination of Nominasi Dan Remunerasi Perseroan.
salaries, honorariums,
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Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 189
Informasi tentang Hasil Keputusan RUPS Tahunan dan RUPS Luar Biasa 2024, serta Tindak Lanjutnya oleh Manajemen
Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
and other benefits for the 2. Memberikan wewenang kepada Dewan Komisaris Perseroan untuk
members of the Board of menetapkan gaji dan tunjangan bagi anggota Direksi Perseroan
Directors and the Board of untuk tahun buku 2024 dengan memperhatikan rekomendasi dari
Commissioners. Komite Nominasi dan Remunerasi Perseroan.
1. Determined the honorarium and other benefits for the members
of the Board of Commissioners of the Company for the 2024 fiscal
year, with a maximum value equal to that of the previous fiscal
year, i.e., the 2023 fiscal year, and delegated the authority to the
Board of Commissioners’ Meeting to allocate these amounts, taking
into consideration the recommendations from the Company’s
Nomination and Remuneration Committee.
2. Authorized the Board of Commissioners of the Company to
determine the salaries and benefits for the members of the Board of
Directors for the 2024 fiscal year, in line with the recommendations
from the Company’s Nomination and Remuneration Committee.
4. Persetujuan perubahan 1. Dengan tidak terpenuhinya persyaratan pengangkatan sebagaimana Sudah terlaksana |
susunan Pengurus keputusan Rapat Umum Pemegang Saham Tahunan tanggal 22 Juni Implemented.
Perseroan | Approval 2023, maka pengangkatan Bapak Budi Tjahja Halim sebagai Direktur
of the changes in the Utama dibatalkan dan tidak menjadi efektif.
composition of the 2. Menyetujui untuk mengangkat Bapak Ir Gottfried Tampubolon
Company’s management. selaku Komisaris Utama merangkap sebagai Komisaris Independen
Perseroan terhitung sejak ditutupnya Rapat ini, sampai dengan
ditutupnya Rapat Umum Pemegang Saham Tahunan yang
diselenggarakan pada tahun 2027 dengan tidak mengurangi
hak Rapat Umum Pemegang Saham untuk memberhentikannya
sewaktu-waktu, dengan ketentuan bahwa beliau dapat
melaksanakan tindakan, tugas dan fungsinya sebagai Komisaris
Utama merangkap sebagai Komisaris Independen setelah
mendapat surat penetapan kelulusan penilaian kemampuan dan
kepatutan (fit and proper test) dari OJK dan pengangkatan tersebut
menjadi batal apabila OJK tidak menyetujui atau yang bersangkutan
dinyatakan tidak lulus penilaian kemampuan dan kepatutan.
3. Menyetujui pengangkatan Bapak Lim Eng Khim selaku Direktur
Utama dan Bapak Setiawan Nurtjahja selaku Direktur, terhitung
sejak ditutupnya Rapat ini, sampai dengan ditutupnya Rapat Umum
Pemegang Saham Tahunan yang diselenggarakan pada tahun 2027
dengan tidak mengurangi hak Rapat Umum Pemegang Saham untuk
memberhentikannya sewaktu-waktu, dengan ketentuan bahwa
mereka akan dapat melaksanakan tindakan, tugas dan fungsinya
masing-masing sebagai Direktur Utama dan Direktur setelah
mendapat surat penetapan kelulusan penilaian kemampuan dan
kepatutan (fit and proper test) dari Otoritas Jasa Keuangan (“OJK”)
dan pengangkatan tersebut menjadi batal apabila OJK tidak
menyetujui atau dinyatakan tidak lulus penilaian kemampuan dan
kepatutan.
4. Menyetujui untuk mengangkat kembali:
a. Bapak Chan Kiat dan Bapak Sigit Priambodo, masing masing
sebagai Komisaris Perseroan dan Bapak Rahardja Alimhamzah
sebagai Komisaris Independen Perseroan;
b. Bapak Rizalsyah Riezky dan Ibu Josephine Regina Dameria
Sambajon, masing-masing sebagai Direktur Perseroan; dan
c. Bapak Ikhwan Abidin Basri sebagai Dewan Pengawas Syariah
Perseroan
terhitung sejak ditutupnya Rapat ini, sampai dengan ditutupnya
Rapat Umum Pemegang Saham Tahunan yang diselenggarakan
pada tahun 2027 dengan tidak mengurangi hak Rapat Umum
Pemegang Saham untuk memberhentikannya sewaktu-waktu.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 190
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
190 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Informasi tentang Hasil Keputusan RUPS Tahunan dan RUPS Luar Biasa 2024, serta Tindak Lanjutnya oleh Manajemen
Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
5. Menetapkan bahwa terhitung sejak ditutupnya Rapat Umum
Pemegang Saham Tahunan ini, maka susunan anggota Dewan
Komisaris, Direksi, dan Dewan Pengawas Syariah Perseroan adalah
sebagai berikut:
Dewan Komisaris
Komisaris Utama merangkap Komisaris Independen: Ir. Gottfried
Tampubolon*
Komisaris: Chan Kiat
Komisaris: Sigit Priambodo
Komisaris Independen: Rahardja Alimhamzah
Direksi
Direktur Utama: Lim Eng Khim*
Direktur: Rizalsyah Riezky
Direktur: Josephine Regina Dameria Sambajon
Direktur: Setiawan Nurtjahja*
Dewan Pengawas Syariah: Ikhwan Abidin Basri
*) Dengan ketentuan bahwa anggota dewan komisaris dan anggota
direksi yang baru diangkat akan dapat melaksanakan tindakan,
tugas dan fungsinya masing-masing sebagai Komisaris Utama,
Direktur Utama dan Direktur setelah mendapat surat penetapan
kelulusan penilaian kemampuan dan kepatutan (fit and proper
test) dari Otoritas Jasa Keuangan (“OJK”) dan pengangkatan
tersebut menjadi batal apabila OJK tidak menyetujui atau
dinyatakan tidak lulus penilaian kemampuan dan kepatutan.
6. Memberikan wewenang dan kuasa kepada Direksi Perseroan
dengan hak substitusi kepada Corporate Secretary Perseroan,
untuk melakukan segala tindakan yang diperlukan berkaitan dengan
keputusan mata acara Rapat ini dan selanjutnya memberitahukan
dan/atau melaporkan kepada instansi yang berwenang, untuk
menuangkan/menyatakan keputusan mengenai susunan anggota
Direksi dan Dewan Komisaris Perseroan tersebut, dalam akta-
akta yang dibuat di hadapan Notaris, termasuk menuangkan/
menyatakan susunan Direksi dan Dewan Komisaris Perseroan,
baik setelah ditutupnya RUPS Tahunan pada tahun 2024 maupun
setelah memperoleh penetapan kelulusan penilaian kemampuan
dan kepatutan (fit and proper test) dari OJK terkait keputusan
RUPS Tahunan ini, dan selanjutnya memberitahukannya pada pihak
yang berwenang, serta melakukan semua dan setiap tindakan yang
diperlukan sehubungan dengan keputusan tersebut sesuai dengan
peraturan perundang-undangan yang berlaku dengan tidak ada
satu pun yang dikecualikan.
1. Annulled the appointment of Mr. Budi Tjahja Halim as President
Director, as it does not meet the requirements for appointment as
per the resolution of the Annual General Meeting of Shareholders
dated June 22, 2023, and therefore, the appointment is canceled
and rendered ineffective.
2. Approved to appoint Mr. Ir Gottfried Tampubolon as the President
Commissioner concurrently as the Independent Commissioner
of the Company effective from the closing of this Meeting, until
the closing of the Annual General Meeting of Shareholders in
2027 without prejudice to the right of the General Meeting of
Shareholders to dismiss him at any time, provided that he is able
to carry out his actions, duties and functions as the President
Commissioner concurrently as an Independent Commissioner after
receiving a letter of approval of passing the fit and proper test from
the OJK and the appointment will be cancelled if the OJK does not
approve or the person concerned is declared to have failed the fit
and proper test.
3. Approved the appointment of Mr. Lim Eng Khim as President
Director and Mr. Setiawan Nurtjahja as Director, effective from
the closing of this Meeting, until the closing of the Annual General
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Meeting Agenda Resolution Status of the
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Meeting of Shareholders held in 2027 without prejudice to the right
of the General Meeting of Shareholders to dismiss them at any
time, provided that they will be able to carry out their respective
actions, duties and functions as President Director and Director
after receiving a letter of approval of passing the fit and proper test
from the Financial Services Authority (“OJK”) and the appointment
will be canceled if the OJK does not approve or is declared to have
failed the fit and proper test.
4. Approved the reappointment of:
a. Mr. Chan Kiat and Mr. Sigit Priambodo as Commissioners of
the Company, and Mr. Rahardja Alimhamzah as an Independent
Commissioner;
b. Mr. Rizalsyah Riezky and Mrs. Josephine Regina Dameria
Sambajon as Directors of the Company; and
c. Mr. Ikhwan Abidin Basri as the Sharia Supervisory Board of the
Company.
effective from the closing of this Meeting until the closure of
the Annual General Meeting of Shareholders in 2027, with the
understanding that the meeting retains the right to dismiss them
at any time.
5. Established that, effective from the closure of this Annual
General Meeting of Shareholders, the composition of the Board of
Commissioners, the Board of Directors, and the Sharia Supervisory
Board of the Company will be as follows:
Board of Commissioners
President Commissioner concurrently as Independent
Commissioner: Ir. Gottfried Tampubolon*
Commissioner: Chan Kiat
Commissioner: Sigit Priambodo
Independent Commissioner: Rahardja Alimhamzah
Board of Directors
President Director: Lim Eng Khim*
Director: Rizalsyah Riezky
Director: Josephine Regina Dameria Sambajon
Director: Setiawan Nurtjahja*
Sharia Supervisory Board: Ikhwan Abidin Basri
*) Provided that the newly appointed members of the Board of
Commissioners and the Board of Directors shall be authorized
to carry out their respective actions, duties, and functions as
President Commissioner, President Director, and Director only
after obtaining an approval letter confirming the passing of the
fit and proper test from the Financial Services Authority (“OJK”),
and such appointment shall become invalid if the Financial
Services Authority does not approve or declares that they have
not passed the fit and proper test.
6. Authorized the Board of Directors of the Company, with the power
to delegate to the Corporate Secretary, to perform all necessary
actions related to the decisions made in this Meeting, including
notifying and/or reporting to the relevant authorities, and to
formalize the decision regarding the composition of the Board of
Directors and the Board of Commissioners in notarial deeds. This
includes formalizing the composition of the Board of Directors and
the Board of Commissioners, both after the closure of the 2024
Annual GMS and once the fit and proper test approval from the OJK
has been obtained. Additionally, they will notify the relevant parties
and take all necessary actions in accordance with applicable laws
and regulations without exception.
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Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
RUPS Luar Biasa | Extraordinary GMS
26 Juni 2024 | June 26, 2024
1 Persetujuan atas Menyetujui rencana Perseroan untuk menerbitkan obligasi atau Tidak Terlaksana* | Not
implemented*.
rencana Perseroan untuk Medium Term Notes (MTN) atau surat hutang lainnya, selama jangka
penerbitan Obligasi atau waktu sejak ditutupnya Rapat ini sampai dengan ditutupnya Rapat
Medium Term Notes Umum Pemegang Saham Tahunan Perseroan pada tahun 2025,
(MTN) atau surat hutang termasuk dengan menjaminkan sebagian besar atau seluruh aset
lainnya dengan nilai serta Perseroan sehubungan dengan penerbitan obligasi atau MTN atau
syarat dan ketentuan surat hutang lainnya tersebut sesuai dengan peraturan perundang-
yang dipandang baik undangan yang berlaku. | Approved the Company’s plan to issue
oleh Direksi Perseroan, bonds or Medium Term Notes (MTN) or other debt securities from
termasuk dengan the closing of this Meeting until the closing of the Company’s Annual
menjaminkan sebagian General Meeting of Shareholders in 2025, including the possibility
besar atau seluruh aset of securing most or all of the Company’s assets in connection with
Perseroan sehubungan the issuance of these bonds, MTNs, or other debt securities, in
penerbitan obligasi atau accordance with applicable laws and regulations.
Medium Term Notes
(MTN) atau surat hutang
lainnya tersebut dengan
tetap memperhatikan
ketentuan yang berlaku. |
Approval of the Company’s
plan to issue Bonds or
Medium Term Notes
(MTN), or other debt
securities with such value,
terms, and conditions as
deemed appropriate by
the Board of Directors of
the Company, including
the possibility of
securing most or all of
the Company’s assets
in connection with the
issuance of these bonds,
MTNs, or other debt
securities, while adhering
to applicable regulations.
*) Sepanjang Tahun 2024 Perseroan tidak menerbitkan obligasi atau medium term notes (MTN) atau surat hutang lainnya | Throughout 2024, the Company did
not issue bonds, Medium Term Notes (MTN), or any other debt securities.
2. Persetujuan penjaminan 1. Menyetujui untuk menjaminkan dan/atau mengalihkan/melepaskan Sudah terlaksana |
lebih dari 50% (lima puluh sebagian besar atau seluruh aset Perseroan dalam rangka perolehan Implemented.
persen) maupun seluruh pinjaman dan/atau pendanaan baik dari dalam maupun luar negeri
dari kekayaan bersih selama jangka waktu sejak ditutupnya Rapat ini sampai dengan
Perseroan dalam rangka ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan
mendapatkan pinjaman pada tahun 2025, sesuai dengan peraturan perundang-undangan
atas fasilitas yang akan yang berlaku.
diterima oleh Perseroan 2. Menyetujui pemberian wewenang dan kuasa kepada Dewan
dari Bank, perusahaan Komisaris Perseroan untuk menjaminkan dan/atau mengalihkan/
modal ventura, perusahaan melepaskan sebagian besar atau seluruh aset Perseroan dalam
pembiayaan, atau rangka perolehan pinjaman dan/atau pendanaan baik dari dalam
perusahaan pembiayaan maupun luar negeri sehubungan dengan pelaksanaan keputusan ini
infrastruktur atau sesuai dengan peraturan perundang-undangan yang berlaku.
masyarakat dalam rangka 3. Menyetujui untuk memberikan wewenang dan kuasa kepada Direksi
penerbitan surat berharga Perseroan dengan persetujuan Dewan Komisaris Perseroan untuk
dan/atau Obligasi di Pasar melakukan segala tindakan yang diperlukan sehubungan dengan
Modal. | Approval for the menjaminkan dan/atau mengalihkan/ melepaskan sebagian besar
collateralization of more atau seluruh aset Perseroan dalam rangka perolehan pinjaman dan/
than 50% (fifty percent) or atau pendanaan baik dari dalam maupun luar negeri dengan syarat
all of the Company’s dan ketentuan yang dianggap baik oleh Direksi, membuat dan/atau
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Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
net assets in connection meminta dibuatkan segala dokumen berkaitan dengan penjaminan
with obtaining loans from dan/atau pengalihan/ pelepasan tersebut serta meminta
banks, venture capital persetujuan dan/atau melaporkan serta melakukan pendaftaran
companies, financing yang diperlukan kepada pihak yang berwenang berkaitan dengan
companies, infrastructure penjaminan dan/atau pengalihan/pelepasan tersebut, satu dan lain
financing companies, or hal tanpa ada pengecualian dengan mengingat ketentuan peraturan
the public for the issuance perundang-undangan yang berlaku termasuk peraturan di bidang
of securities and/or bonds Pasar Modal.
in the capital market. 1. Approved the collateralization and/or transfer/release of most or all
of the Company’s assets in connection with obtaining loans and/
or funding from both domestic and international sources, from the
closing of this Meeting until the closing of the Company’s Annual
General Meeting of Shareholders in 2025, in accordance with
applicable laws and regulations.
2. Authorized the Board of Commissioners of the Company to
collateralize and/or transfer/release most or all of the Company’s
assets in connection with obtaining loans and/or funding from both
domestic and international sources in line with the implementation
of this decision and in accordance with applicable laws and
regulations.
3. Granted authority to the Board of Directors of the Company,
with the approval of the Board of Commissioners, to take all
necessary actions regarding the collateralization and/ or transfer/
release of most or all of the Company’s assets for obtaining
loans and/or funding from both domestic and international
sources, under terms and conditions deemed appropriate by
the Board of Directors, including preparing and/ or requesting
the preparation of all documents related to the collateralization
and/or transfer/release, as well as requesting approvals and/or
reporting and registering with relevant authorities in connection
with the collateralization and/or transfer/release, without
any exception, with due observance of the applicable laws
and regulations, including those in the capital market sector.
3. Persetujuan penambahan 1. Menyetujui rencana Perseroan untuk menambah modal Perseroan Belum
modal Perseroan melalui melalui mekanisme Penambahan Modal Tanpa Hak Memesan Efek terlaksana** | Not
mekanisme Penambahan Terlebih Dahulu (PMTHMETD) dengan cara menerbitkan sebanyak- implemented**.
Modal Tanpa Hak banyaknya 654.244.578 (enam ratus lima puluh empat juta dua
Memesan Efek Terlebih ratus empat puluh empat ribu lima ratus tujuh puluh delapan)
Dahulu (PMTHMETD) saham dengan harga pelaksanaan PMTHMETD yang akan ditentukan
sebanyak banyaknya dengan harga yang dianggap baik oleh Direksi Perseroan dengan
sebesar 10% dari modal tetap mengikuti ketentuan perundang-undangan yang berlaku di
disetor Perseroan dengan bidang pasar modal.
memperhatikan ketentuan 2. Setelah pelaksanaan PMTHMETD, menyetujui peningkatkan modal
peraturan perundang- ditempatkan dan modal disetor Perseroan dari semula sejumlah
undangan yang berlaku 6.542.445.783 (enam miliar lima ratus empat puluh dua juta empat
di bidang pasar modal. | ratus empat puluh lima ribu tujuh ratus delapan puluh tiga) saham
Approval for the increase atau dengan nilai nominal seluruhnya sebesar Rp654.244.578.300,-
in the Company’s capital (enam ratus lima puluh empat miliar dua ratus empat puluh empat
through the mechanism juta lima ratus tujuh puluh delapan ribu tiga ratus Rupiah) menjadi
of Capital Increase sebanyak-banyaknya 7.196.690.361 (tujuh miliar seratus sembilan
without Pre-emptive puluh enam juta enam ratus sembilan puluh ribu tiga ratus enam
Rights (PMTHMETD), up puluh satu) saham dengan nilai nominal seluruhnya sebanyak-
to a maximum of 10% of banyaknya sebesar Rp719.669.036.100,- (tujuh ratus sembilan belas
the Company’s paid-up miliar enam ratus enam puluh sembilan juta tiga puluh enam ribu
capital, in accordance seratus Rupiah);
with applicable laws and 3. Menyetujui pemberian wewenang dan kuasa kepada Dewan
regulations in the capital Komisaris Perseroan untuk menyatakan dalam akta tersendiri
market sector. yang dibuat di hadapan notaris, mengenai kepastian jumlah
saham yang ditempatkan dan disetor dalam Perseroan atas setiap
realisasi pengeluaran saham baru dalam rangka PMTHMETD serta
menyatakan komposisi kepemilikan saham Perseroan setelah
dilaksanakannya PMTHMETD;
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Integrated Annual Report 2025
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194 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Informasi tentang Hasil Keputusan RUPS Tahunan dan RUPS Luar Biasa 2024, serta Tindak Lanjutnya oleh Manajemen
Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
4. Memberikan kuasa dan wewenang kepada Direksi Perseroan
untuk menerbitkan saham baru sesuai dengan hasil pelaksanaan
PMTHMETD;
5. Memberikan kuasa dan wewenang kepada Dewan Komisaris
Perseroan dengan hak subtitusi kepada Direksi Perseroan untuk
melaksanakan segala tindakan yang diperlukan dalam rangka
peningkatan modal ditempatkan dan disetor Perseroan sehubungan
dengan pelaksanaan PMTHMETD, termasuk namun tidak terbatas
untuk:
i. mengubah Pasal 4 ayat 2 Anggaran Dasar Perseroan serta
mengambil segala tindakan yang dianggap perlu untuk
melaksanakan keputusan mata acara Ketiga Rapat ini, dan
sekaligus memberikan kuasa kepada Direksi Perseroan untuk
menyatakan kembali keputusan Rapat ini ke dalam suatu akta
Notaris dan selanjutnya memberitahukan perubahan Anggaran
Dasar Perseroan kepada Kementerian Hukum dan Hak Asasi
Manusia Republik Indonesia, serta melakukan segala pengubahan
yang mungkin diubah atau diminta/dipertimbangkan oleh pihak
yang berwenang untuk mendapat persetujuan itu;
ii. melaksanakan semua dan setiap tindakan yang diperlukan
sehubungan dengan PMTHMETD, antara lain (a) menetapkan
penggunaan dana yang diperoleh dari PMTHMETD tersebut,
(b) untuk mencatatkan saham-saham Perseroan yang
merupakan saham yang telah dikeluarkan dan disetor
penuh pada Bursa Efek Indonesia dengan memperhatikan
peraturan perundang-undangan yang berlaku di bidang Pasar
Modal, serta (c) mendaftarkan saham-saham Perseroan
dalam Penitipan Kolektif sesuai dengan Peraturan Kustodian
Sentral Efek Indonesia dan sesuai dengan peraturan
perundang-undangan yang berlaku di bidang Pasar Modal.
1. Approved the Company’s plan to increase its capital through
the mechanism of Capital Increase without Pre-emptive Rights
(PMTHMETD) by issuing a maximum of 654,244,578 (six hundred
fifty-four million two hundred forty-four thousand five hundred
seventy-eight) shares, with the exercise price for the PMTHMETD to
be determined by the Company’s Board of Directors, in accordance
with applicable capital market laws and regulations;
2. After the implementation of the PMTHMETD, approved the
increase of the Company’s issued and paid-up capital from the
initial 6,542,445,783 (six billion five hundred forty-two million four
hundred forty-five thousand seven hundred eighty-three) shares,
with a total nominal value of Rp654,244,578,300 (six hundred
fifty-four billion two hundred forty-four million five hundred
seventy-eight thousand three hundred Rupiah), to a maximum
of 7,196,690,361 (seven billion one hundred ninety-six million six
hundred ninety thousand three hundred sixty-one) shares, with
a total nominal value of up to Rp719,669,036,100 (seven hundred
nineteen billion six hundred sixty-nine million thirty-six thousand
one hundred Rupiah);
3. Approved the delegation of authority to the Company’s Board of
Commissioners to state in a separate deed made before a Notary,
regarding the certainty of the number of shares issued and paid up
in the Company for each realization of the issuance of new shares
in relation with the PMTHMETD, as well as to state the composition
of the Company’s share ownership following the implementation of
the PMTHMETD;
4. Granted authority to the Company’s Board of Directors to issue
new shares in accordance with the implementation results of the
PMTHMETD;
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Informasi tentang Hasil Keputusan RUPS Tahunan dan RUPS Luar Biasa 2024, serta Tindak Lanjutnya oleh Manajemen
Information on the Resolution of the 2024 Annual GMS and Extraordinary GMS, and Their Follow-up Actions by
Management
Sudah Atau Belum
Agenda Rapat Keputusan Terlaksana
No.
Meeting Agenda Resolution Status of the
Implementation
5. Granted authority to the Company’s Board of Commissioners
with substitution rights to the Company’s Board of Directors to
perform all necessary actions for the increase in issued and paid-
up capital of the Company in relation to the implementation of the
PMTHMETD, including but not limited to:
i. amending Article 4 paragraph 2 of the Company’s Articles
of Association and taking all actions deemed necessary to
implement the resolution of the third agenda of this Meeting, and
at the same time granting authority to the Company’s Board of
Directors to restate the resolution of this Meeting in a Notarial
deed and thereafter notify the amendment to the Company’s
Articles of Association to the Ministry of Law and Human Rights
of the Republic of Indonesia, as well as to make any amendments
that may be required or requested/considered by the relevant
authorities to obtain such approval;
ii. performing all and any necessary actions in relation with the
PMTHMETD, including but not limited to (a) determining the
use of proceeds obtained from the PMTHMETD, (b) listing the
Company’s shares, which constitute shares that have been
issued and fully paid, on the Indonesia Stock Exchange with
due observance of the applicable laws and regulations in
the capital market sector, and (c) registering the Company’s
shares in Collective Custody in accordance with the regulations
of the Indonesian Central Securities Depository and the
applicable laws and regulations in the capital market sector.
**) Sepanjang tahun 2024 Perseroan belum melaksanakan penambahan modal Perseroan melalui mekanisme Penambahan Modal Tanpa Hak Memesan Efek
Terlebih Dahulu (PMTHMETD) | Throughout 2024, the Company has not implemented any capital increase through the mechanism of a Capital Increase
Without Pre-emptive Rights (PMTHMETD).
Dewan Komisaris
Board of Commissioners
Dewan Komisaris memiliki peran strategis dalam The Board of Commissioners plays a strategic role in
memastikan bahwa Perseroan dikelola secara efektif, ensuring that the Company is managed effectively,
transparan, dan sesuai dengan prinsip-prinsip Tata Kelola transparently, and in accordance with the principles of
Perusahaan yang Baik (GCG). Sebagai organ pengawas, Good Corporate Governance (GCG). As a supervisory
Dewan Komisaris bertugas memberikan arahan, nasihat, body, the Board of Commissioners is tasked with
serta melakukan pengawasan independen terhadap providing direction, advice, and conducting independent
kebijakan dan kinerja Direksi. Melalui fungsi pengawasan oversight of the policies and performance of the
yang kuat dan objektif, Dewan Komisaris berperan Board of Directors. Through its strong and objective
penting dalam menjaga keseimbangan kepentingan oversight function, the Board of Commissioners
pemegang saham, pemangku kepentingan, serta plays a vital role in maintaining a balance between
keberlanjutan usaha Perseroan secara menyeluruh. the interests of shareholders and stakeholders, as
well as the sustainability of the Company’s business
comprehensively.
Dasar Hukum Legal Basis
Pengertian dan lingkup kerja Dewan Komisaris Perseroan The definition and scope of work of the Company’s
secara umum berdasarkan pada : Board of Commissioners, in general, refers to:
1. UU No. 40 tahun 2007 tentang Perseroan Terbatas; 1. Law No. 40 of 2007 concerning Limited Liability
dan Companies; and
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2. POJK No. 33/POJK.04/2014 (“POJK 33/2014”) tanggal 2. POJK No. 33/POJK.04/2014 (“POJK 33/2014”) dated
8 Desember 2014 tentang Direksi dan Dewan December 8, 2014, concerning the Board of Directors
Komisaris Emiten atau Perusahaan Publik. and Board of Commissioners of Issuers or Public
Companies.
3. Peraturan Otoritas Jasa Keuangan Nomor 48 Tahun 3. Financial Services Authority Regulation No. 48 of
2024 Tentang Tata Kelola yang Baik Bagi Lembaga 2024 concerning Good Corporate Governance for
Pembiayaan, Perusahaan Modal Ventura, Lembaga Financing Institutions, Venture Capital Companies,
Keuangan Mikro, dan Lembaga Jasa Keuangan Microfinance Institutions, and Other Financial
Lainnya. Services Institutions.
Pedoman Kerja Work Guidelines
Pelaksanaan fungsi dan tanggung jawab Dewan The implementation of the duties and responsibilities of
Komisaris berlandaskan pada Anggaran Dasar Perseroan the Board of Commissioners is based on the Company’s
yang merujuk pada Undang-Undang No. 40 Tahun 2007 Articles of Association, which refer to Law No. 40 of
tentang Perseroan Terbatas serta Peraturan OJK No. 33/ 2007 concerning Limited Liability Companies, as well
POJK.04/2014 mengenai Direksi dan Dewan Komisaris as Financial Services Authority Regulation No. 33/
Emiten atau Perusahaan Publik. POJK.04/2014 concerning the Board of Directors and
Board of Commissioners of Issuers or Public Companies.
Kewenangan Dewan Komisaris Authority of the Board of
Commissioners
Dalam menjalankan perannya sebagai fungsi pengawasan In carrying out its role as a supervisory function
atas berjalannya Perseroan, Dewan Komisaris berwenang on the management of the Company, the Board of
untuk : Commissioners is authorized to:
1. Mengakses Informasi 1. Access Information
Dewan Komisaris memiliki kewenangan untuk The Board of Commissioners is authorized to
memperoleh akses penuh terhadap informasi yang obtain full access to relevant, accurate, and timely
relevan, akurat, dan tepat waktu mengenai kegiatan information on the Company’s operational activities
operasional dan kinerja Perseroan. Hak akses ini and performance. This access right is necessary
diperlukan untuk memastikan fungsi pengawasan to ensure that the supervisory function can be
dapat dijalankan secara efektif dan untuk menilai conducted effectively and to assess the alignment
kesesuaian tindakan Direksi dengan kebijakan serta of the Board of Directors’ actions with policies and
prinsip GCG. GCG principles.
2. Mengadakan Rapat Komisaris 2. Hold Board of Commissioners Meetings
Dewan Komisaris berwenang menyelenggarakan The Board of Commissioners is authorized to
rapat secara berkala maupun sewaktu-waktu hold meetings on a regular basis or at any time as
sesuai kebutuhan. Melalui rapat ini, Dewan Komisaris deemed necessary. Through these meetings, the
membahas perkembangan kinerja Perseroan, Board of Commissioners discusses developments in
mengevaluasi kebijakan Direksi, serta menetapkan the Company’s performance, evaluates the policies
keputusan atau rekomendasi penting dalam rangka of the Board of Directors, and determines important
menjalankan fungsi pengawasan secara kolegial. decisions or recommendations in carrying out its
supervisory function on a collegial basis.
3. Menyetujui Keputusan Tertentu 3. Approve Certain Decisions
Dewan Komisaris memiliki kewenangan untuk The Board of Commissioners is authorized to grant
memberikan persetujuan atas keputusan Direksi yang approval for strategic or material decisions of the
sifatnya strategis atau material, sesuai ketentuan Board of Directors, in accordance with the provisions
Anggaran Dasar dan peraturan perundang-undangan. of the Articles of Association and applicable laws
Persetujuan ini biasanya meliputi tindakan korporasi and regulations. Such approvals generally include
signifikan, pengangkatan atau pemberhentian significant corporate actions, appointment or
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pejabat senior, perubahan kebijakan utama, serta dismissal of senior officers, changes in main policies,
langkah-langkah bisnis yang dapat berdampak besar as well as business measures that may have a
terhadap Perseroan. significant impact on the Company.
Kriteria Anggota Dewan Komisaris Criteria for Members of the Board of
Commissioners
Penetapan kriteria individual bagi calon Dewan Komisaris The Company establishes individual criteria for
telah dilakukan oleh Perseroan untuk memastikan candidates of the Board of Commissioners to ensure
bahwa setiap anggota yang ditunjuk memenuhi standar that each appointed member meets the required
kompetensi, integritas, dan persyaratan yang ditetapkan. standards of competence, integrity, and qualifications.
Adapun kriteria tersebut mencakup hal-hal sebagai These criteria include the following:
berikut :
1. Mempunyai akhlak, moral, dan integritas yang baik; 1. Possesses good morals, ethics, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Capable of carrying out legal acts;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. In the 5 (five) years prior to appointment and during
selama menjabat: office:
4. Tidak pernah dinyatakan pailit; 4. Never been declared bankrupt;
5. Tidak pernah menjadi anggota Direksi dan/ atau 5. Never been a member of the Board of Directors
anggota Dewan Komisaris yang dinyatakan bersalah and/or a member of the Board of Commissioners
menyebabkan suatu perusahaan dinyatakan pailit; who was found guilty of causing a company to be
declared bankrupt;
6. Tidak pernah dihukum karena melakukan tindak 6. Never been convicted of committing a crime that is
pidana yang merugikan keuangan negara dan/atau detrimental to state finances and/or related to the
yang berkaitan dengan sektor jasa keuangan; financial services sector;
7. Tidak pernah menjadi anggota Direksi dan/atau 7. Never been a member of the Board of Directors and/
anggota Dewan Komisaris yang selama menjabat: or a member of the Board of Commissioners who
during their term of office:
a. Pernah tidak menyelenggarakan RUPS Tahunan; a. Has not held an Annual GMS;
b. Pertanggungjawabannya sebagai anggota Direksi b. His/her accountability as a member of the Board
dan/atau anggota Dewan Komisaris pernah tidak of Directors and/or a member of the Board of
diterima oleh RUPS atau pernah tidak memberikan Commissioners has never been accepted by
pertanggungjawaban sebagai anggota Direksi the GMS or has never provided accountability
dan/atau anggota Dewan Komisaris kepada RUPS; as a member of the Board of Directors and/or a
dan member of the Board of Commissioners to the
GMS; and
c. Pernah menyebabkan perusahaan yang c. Has ever caused a company that has obtained
memperoleh izin, persetujuan atau pendaftaran a permit, approval, or registration from the
dari Otoritas Jasa Keuangan (OJK) tidak Financial Services Authority (OJK) to fail to fulfill
memenuhi kewajiban menyampaikan laporan its obligation to submit an annual report and/or
tahunan dan/atau laporan keuangan kepada OJK. financial statement to the OJK.
8. Memiliki komitmen untuk mematuhi peraturan 8. Possesses a commitment to comply with laws and
perundang-undangan; regulations;
9. Memiliki pengetahuan dan/atau keahlian di bidang 9. Possesses knowledge and/or expertise in the field
yang dibutuhkan emiten atau perusahaan publik; required by the issuer or public company;
10. Setiap anggota Dewan Komisaris harus memenuhi 10. Each member of the Board of Commissioners must
persyaratan telah lulus penilaian kemampuan dan meet the requirements of having passed a fit and
kepatutan sesuai dengan ketentuan peraturan proper test in accordance with the provisions of the
Otoritas Jasa Keuangan; dan Financial Services Authority regulations; and
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11. Mayoritas anggota Dewan Komisaris dilarang saling 11. The majority of members of the Board of
memiliki hubungan keluarga sampai dengan derajat Commissioners are prohibited from having familial
kedua dengan sesama anggota Dewan Komisaris relationships up to the second degree with fellow
dan/ atau anggota Direksi. members of the Board of Commissioners and/or
members of the Board of Directors.
Tugas dan Tanggung Jawab Duties and Responsibilities
Pelaksanaan tugas dan tanggung jawab Dewan The implementation of the duties and responsibilities
Komisaris dijalankan secara kolegial, yang meliputi of the Board of Commissioners is carried out collegially,
antara lain: including the following:
1. Melaksanakan tugas pengawasan dan pemberian 1. Performing supervisory duties and providing advice
nasihat kepada Direksi; to the Board of Directors;
2. Mengawasi Direksi dalam menjaga keseimbangan 2. Supervising the Board of Directors in maintaining a
kepentingan semua pihak; balance of interests of all parties;
3. Menyusun laporan kegiatan Dewan Komisaris yang 3. Preparing reports on the activities of the Board of
merupakan bagian dari laporan penerapan Tata Commissioners, which are part of the report on the
Kelola Perusahaan yang Baik; implementation of Good Corporate Governance;
4. Memantau efektifitas penerapan Tata Kelola 4. Monitoring the effectiveness of the implementation
Perusahaan yang Baik; of Good Corporate Governance;
5. Memberikan persetujuan dalam hal Dewan Pengawas 5. Providing approval in the event that the Sharia
Syariah memerlukan bantuan anggota Komite yang Supervisory Board requires assistance from
struktur organisasinya berada di bawah Dewan members of the Committee whose organizational
Komisaris; structure is under the Board of Commissioners;
6. Memastikan bahwa Direksi telah menindaklanjuti 6. Ensuring that the Board of Directors has followed up
temuan audit dan rekomendasi dari satuan kerja on audit findings and recommendations from the
audit internal Perseroan, auditor eksternal, hasil Company’s internal audit work unit, external auditors,
pengawasan OJK dan/atau hasil pengawasan otoritas OJK supervision results and/or supervision results of
lain; other authorities;
7. Selain tugas dan tanggung jawab sebagaimana 7. In addition to the duties and responsibilities as
dimaksud di atas, Komisaris Independen memiliki referred to above, the Independent Commissioner
tugas dan tanggung jawab yaitu melakukan fungsi has duties and responsibilities, namely carrying
pengawasan untuk menyuarakan kepentingan out supervisory functions to voice the interests of
debitur, kreditur, dan Pemangku Kepentingan lainnya; debtors, creditors, and other Stakeholders;
8. Mengevaluasi dan memberi persetujuan atas strategi 8. Evaluating and approving the overall business
bisnis secara keseluruhan, anggaran tahunan, strategy, annual budget, risk management policy,
kebijakan manajemen risiko, kebijakan Anti Pencucian Anti-Money Laundering and Counter-Terrorism
Uang dan Pencegahan Pendanaan Terorisme (APU- Financing (AML-CFT) policy, and other actions of
PPT), serta tindakan Direksi lainnya yang memerlukan the Board of Directors that require the approval of
persetujuan Dewan Komisaris sebagaimana diatur the Board of Commissioners as stipulated in the
dalam Anggaran Dasar Perseroan; Company’s Articles of Association;
9. Melakukan pengawasan dan memberikan nasihat 9. Supervising and providing advice to the Board
kepada Direksi dalam penyusunan dan pengungkapan of Directors in the preparation and disclosure of
laporan keuangan berkala; periodic financial statements;
10. Menelaah dan menyetujui laporan tahunan serta 10. Reviewing and approving the annual report
memberikan laporan mengenai pelaksanaan tugas and provide a report on the implementation of
pengawasan yang dilakukan dalam laporan tahunan; supervisory duties carried out in the annual report;
11. Memberikan tanggapan dan rekomendasi atas 11. Providing responses and recommendations on the
rencana kerja tahunan Perseroan yang diajukan Company’s annual work plan submitted by the Board
Direksi; of Directors;
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12. Menyelenggarakan RUPST dan RUPSLB sesuai 12. Holding the AGMS and EGMS in accordance with the
dengan Anggaran Dasar Perseroan dan peraturan Company’s Articles of Association and related laws
perundangan yang terkait; and regulations;
13. Melakukan tugas secara khusus diberikan 13. Performing duties specifically assigned to them
kepadanya menurut Anggaran Dasar, peraturan according to the Articles of Association, applicable
perundangundangan yang berlaku dan/atau laws and regulations and/or based on the GMS
berdasarkan Keputusan RUPS. Resolution.
Kebijakan Pengangkatan, Masa Policy on the Appointment, Term of
Jabatan dan Pengunduran Diri Dewan O ce, and Resignation of the Board of
Komisaris Commissioners
Pengaturan mengenai pengangkatan, masa jabatan, dan The provisions on the appointment, term of office, and
pengunduran diri Dewan Komisaris Perseroan ditetapkan resignation of the Company’s Board of Commissioners
sebagai berikut : are as follows:
1. Anggota Dewan Komisaris diangkat untuk jangka 1. Members of the Board of Commissioners are
waktu 3 (tiga) tahun dan dapat diangkat kembali appointed for a period of 3 (three) years and may be
untuk periode berikutnya; reappointed for the following period;
2. Jabatan anggota Dewan Komisaris dengan 2. The term of office of members of the Board of
sendirinya berakhir, jika anggota Dewan Commissioners automatically ends if the member of
Komisaris: the Board of Commissioners:
a. Mengundurkan diri; a. Resigns;
b. Meninggal dunia; b. Dies;
c. Diberhentikan berdasarkan RUPS; dan c. Dismissed based on the GMS; and
d. Tidak lagi memenuhi persyaratan perundang- d. No longer meets the requirements of applicable
undangan yang berlaku. laws.
3. Dalam hal terdapat anggota Dewan Komisaris yang 3. In the event that a member of the Board of
mengundurkan diri, maka anggota Dewan Komisaris Commissioners resigns, the respective member
yang bersangkutan wajib menyampaikannya kepada of the Board of Commissioners shall submit such
Perseroan; resignation to the Company;
4. Perseroan wajib menyelenggarakan RUPS untuk 4. The Company shall hold a GMS to decide on the
memutuskan permohonan pengunduran diri anggota resignation request of a member of the Board of
Dewan Komisaris paling lambat 90 (sembilan puluh) Commissioners no later than 90 (ninety) days
hari setelah diterimanya permohonan pengunduran following the receipt of the resignation request;
diri;
5. Anggota Dewan Komisaris wajib menyampaikan 5. A member of the Board of Commissioners shall
pengunduran diri sebagai anggota Dewan Komisaris submit their resignation as a member of the Board
kepada Perseroan apabila terlibat dalam kejahatan of Commissioners to the Company if involved in
keuangan sebagaimana dimaksud dalam ketentuan a financial crime as referred to in the applicable
yang berlaku; dan regulations; and
6. Anggota Dewan Komisaris yang telah menyampaikan 6. A member of the Board of Commissioners who has
pemberitahuan tertulis mengenai pengunduran submitted written notification of their resignation
dirinya tidak dapat membuat keputusan yang secara shall not be authorized to make legally binding
hukum mengikat dan memengaruhi kondisi keuangan decisions or decisions that affect the Company’s
Perseroan. financial condition.
Jumlah dan Komposisi Dewan Number and Composition of the Board
Komisaris of Commissioners
Susunan Dewan Komisaris Perseroan pada tahun 2025 The composition of the Company’s Board of
terdiri dari 4 (empat) anggota, yaitu 1 (satu) Komisaris Commissioners in 2025 consisted of 4 (four) members,
Utama merangkap Komisaris Independen, 2 (dua) namely 1 (one) President Commissioner concurrently
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Komisaris, dan 1 (satu) Komisaris Independen. Setiap serving as Independent Commissioner, 2 (two)
anggota Dewan Komisaris memiliki masa jabatan selama Commissioners, and 1 (one) Independent Commissioner.
3 (tiga) tahun dan dapat diangkat kembali untuk periode Each member of the Board of Commissioners serves a
berikutnya. term of 3 (three) years and may be reappointed for the
subsequent period.
Pengangkatan dan pemberhentian anggota Dewan The appointment and dismissal of members of the Board
Komisaris dilakukan oleh RUPS, dengan masa tugas of Commissioners are carried out by the GMS, with a
sampai penutupan RUPS Tahunan ke-3 setelah RUPS term of office until the closing of the 3rd Annual GMS
yang menetapkan pengangkatan tersebut. Hingga 31 following the GMS that approves such appointment.
Desember 2025, susunan Dewan Komisaris Perseroan As of December 31, 2025, the composition of the
adalah sebagai berikut: Company’s Board of Commissioners is as follows:
Nama Jabatan Dasar Pengangkatan Terakhir Periode
Name Position Basis of Latest Appointment Period
Ir Gottfried Komisaris Utama Akta Pernyataan Keputusan Rapat Umum 26 Juni 2024 sampai dengan
Tampubolon merangkap Komisaris Pemegang Saham Tahunan Perseroan penutupan RUPST 2027. | June
Independen Nomor 86 tertanggal 26 Juni 2024. | Deed of 26, 2024, until the closing of the
| President Resolution of the Company’s Annual General 2027 AGMS.
Commissioner Meeting of Shareholders No. 86 dated June
concurrently serving 26, 2024.
as Independent
Commissioner
Chan Kiat Komisaris | Akta Pernyataan Keputusan RUPST 26 Juni 2024 sampai dengan
Commissioner Perseroan Nomor 86 tertanggal 26 Juni penutupan RUPST 2027. | June
2024 | Deed of Resolution of the Company’s 26, 2024, until the closing of the
AGMS No. 86 dated June 26, 2024. 2027 AGMS.
Syahnan Poerba Komisaris | Akta Pernyataan Keputusan RUPST 23 Juni 2025 sampai dengan
Commissioner Perseroan Nomor 66 tertanggal 23 Juni penutupan RUPST 2027. | June
2025 | Deed of Resolution of the Company’s 23, 2025, until the closing of the
AGMS No. 66 dated June 23, 2025. 2027 AGMS.
Rahardja Komisaris Independen Akta Pernyataan Keputusan RUPSLB 26 Juni 2024 sampai dengan
Alimhamzah | Independent Perseroan Nomor 86 tertanggal 26 Juni penutupan RUPST 2027. | June
Commissioner 2024 | Deed of Resolution of the Company’s 26, 2024, until the closing of the
EGMS No. 86 dated June 26, 2024. 2027 AGMS.
Profil seluruh anggota Dewan Komisaris Perseroan The profile of all members of the Company’s Board of
dapat dilihat pada bab Profil Perusahaan dalam laporan Commissioners is available in the Company Profile
tahunan ini. chapter in this annual report.
Independensi Dewan Komisaris Independence of the Board of
Commissioners
Independensi Dewan Komisaris merupakan prinsip The independence of the Board of Commissioners is
utama dalam memastikan efektivitas fungsi pengawasan a fundamental principle in ensuring the effectiveness
dan objektivitas pengambilan keputusan di dalam of the supervisory function and the objectivity of
Perseroan. Untuk menjaga integritas serta mencegah decision-making within the Company. To maintain
benturan kepentingan, setiap anggota Dewan Komisaris integrity and prevent conflicts of interest, each member
menjalankan tugasnya secara profesional, bebas dari of the Board of Commissioners performs their duties
intervensi pihak mana pun, dan tidak memiliki hubungan professionally, free from any intervention, and has no
keuangan, kepengurusan, maupun kepemilikan yang financial, management, or ownership relationships that
dapat memengaruhi independensinya. Dengan menjaga may affect their independence. By upholding strong
standar independensi yang kuat, Dewan Komisaris independence standards, the Board of Commissioners
mampu memberikan pengawasan yang adil, transparan, is able to provide fair, transparent oversight oriented
dan berorientasi pada kepentingan terbaik Perseroan toward the best interests of the Company and all
serta seluruh pemangku kepentingan. stakeholders.
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Independensi Dewan Komisaris Perseroan berdasarkan The independence of the Company’s Board of
pada prinsip-prinsip : Commissioners is based on the following principles:
1. Kebebasan dari Intervensi Eksternal 1. Freedom from External Intervention
Prinsip ini menegaskan bahwa Dewan Komisaris This principle affirms that the Board of Commissioners
harus menjalankan tugas pengawasan secara must carry out its supervisory duties independently,
independen tanpa tekanan, pengaruh, atau intervensi without pressure, influence, or intervention from
dari pihak eksternal, termasuk pemegang saham external parties, including majority shareholders,
mayoritas, afiliasi, maupun pihak berkepentingan affiliates, or other interested parties. This freedom
lainnya. Kebebasan ini memastikan Dewan Komisaris ensures that the Board of Commissioners can
dapat memberikan penilaian objektif dan menjaga provide objective assessments and maintain the
integritas proses pengambilan keputusan di integrity of the Company’s decision-making process.
Perseroan.
2. Penghindaran Benturan Kepentingan 2. Avoidance of Conflicts of Interest
Dewan Komisaris wajib menjaga integritas dengan The Board of Commissioners shall maintain integrity
menghindari setiap situasi yang dapat menimbulkan by avoiding any situation that may cause conflicts of
benturan kepentingan, baik yang bersifat pribadi, interest, whether personal, financial, or professional
finansial, maupun profesional. Setiap anggota in nature. Each member must prioritize the interests
harus mengutamakan kepentingan Perseroan of the Company and stakeholders comprehensively
dan pemangku kepentingan secara keseluruhan, and must not use their position or Company
serta tidak memanfaatkan posisi atau informasi information for personal gain.
perusahaan untuk keuntungan pribadi.
3. Komposisi Dewan yang Memadai 3. Adequate Board Composition
Terdapat posisi Komisaris Independen di dalam There are Independent Commissioner positions
organisasi Perseroan dalam jumlah yang sesuai within the Company’s organization in a number
dengan peraturan perundang-undangan yang that aligns with applicable laws and regulations, as
berlaku, seperti yang diatur dalam peraturan Otoritas stipulated in the Financial Services Authority (OJK)
Jasa Keuangan (OJK) bagi perusahaan terbuka. regulations for public companies.
Tujuan dari implementasi independensi dari Dewan The implementation of the independence from the
Komisaris ini adalah : Board of Commissioners aims to:
• Meningkatkan Kepercayaan Pemangku Kepentingan: • Increase Stakeholder Trust: Maintain independence
Independensi yang terjaga menciptakan keyakinan creates confidence that the Company is managed
bahwa Perseroan dikelola secara adil dan fairly and responsibly.
bertanggung jawab.
• Meningkatkan Kualitas Pengambilan Keputusan: • Improve the Quality of Decision Making: Decisions
Keputusan yang bebas dari pengaruh pihak that are free from the influence of certain parties will
tertentu akan lebih obyektif dan berorientasi pada be more objective and oriented towards the long-
kepentingan jangka panjang Perseroan. term interests of the Company.
• Mendukung Stabilitas Perseroan: Dengan • Support the Company’s Stability: With maintained
independensi yang terjaga, risiko benturan independence, the risk of conflict of interest can
kepentingan dapat diminimalkan, sehingga be minimized, thereby reducing the potential for
mengurangi potensi konflik internal yang dapat internal conflicts that can disrupt the stability of the
mengganggu stabilitas Perseroan. Company.
Informasi Rangkap Jabatan Information on Concurrent Positions
Dalam menjaga integritas dan mencegah To maintain integrity and prevent abuse of power
penyalahgunaan kedudukan maupun praktik bisnis yang or business practices that are not aligned with the
tidak selaras dengan prinsip Tata Kelola Perusahaan principles of Good Corporate Governance, the Company
yang Baik, Perseroan menetapkan kebijakan rangkap has established a concurrent position policy for the
jabatan bagi Dewan Komisaris yang berpedoman pada Board of Commissioners, which refers to the provisions
ketentuan Otoritas Jasa Keuangan. Adapun pengaturan of the Financial Services Authority. The provisions
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mengenai rangkap jabatan Dewan Komisaris adalah regarding concurrent positions held by the Board of
sebagai berikut: Commissioners are as follows:
1. Anggota Dewan Komisaris dapat merangkap jabatan 1. Members of the Board of Commissioners may hold
sebagai: concurrent positions as:
a. Anggota Direksi paling banyak 1 (satu) perusahaan a. Members of the Board of Directors are a maximum
dan/atau lembaga lain; of 1 (one) other company and/or institution;
b. Anggota Dewan Komisaris paling banyak 2 (dua) b. Members of the Board of Commissioners are
perusahaan dan/atau lembaga lain. a maximum of 2 (two) other companies and/or
institutions.
2. Dalam hal anggota Dewan Komisaris telah merangkap 2. In the event that a member of the Board of
sebagai anggota Direksi pada 1 (satu) perusahaan Commissioners concurrently serves as a member
dan/atau lembaga lain, yang bersangkutan dapat of the Board of Directors in 1 (one) other company
merangkap jabatan sebagai anggota Dewan and/or institution, the respective member may
Komisaris paling banyak pada 1 (satu) perusahaan concurrently serve as a member of the Board of
dan/atau lembaga lain. Commissioners in a maximum of 1 (one) other
company and/or institution.
3. Anggota Dewan Komisaris dapat merangkap sebagai 3. Members of the Board of Commissioners may
anggota komite paling banyak pada 5 (lima) komite concurrently serve as members of committees in a
emiten atau perusahaan publik dimana yang maximum of 5 (five) committees of issuers or public
bersangkutan menjabat sebagai anggota Direksi atau companies where the respective member serves as
anggota Dewan Komisaris. a member of the Board of Directors or the Board of
Commissioners.
Informasi pengungkapan rangkap jabatan seluruh Information on the disclosure of concurrent positions of
anggota Dewan Komisaris Perseroan yang menjabat all members of the Company’s Board of Commissioners
per 31 Desember 2025, dijelaskan pada tabel sebagai as of December 31, 2025, is presented in the following
berikut: table:
Nama Jabatan Jabatan pada Perusahaan Lain
Name Position Position in Other Companies
Ir Gottfried Tampubolon Komisaris Utama merangkap Komisaris 1. Komisaris di PT Harmoni Cipta Abadi; | Commissioner
Independen | President Commissioner at PT Harmoni Cipta Abadi;
concurrently serving as Independent 2. Komisaris di PT Bintang Rajawali Perkasa. |
Commissioner Commissioner at PT Bintang Rajawali Perkasa.
Chan Kiat Komisaris | Commissioner Managing Director/Partner di Archipelago Capital
Partners, Singapura. | Managing Director/Partner at
Archipelago Capital Partners, Singapore.
Rahardja Alimhamzah Komisaris Independen | Independent Komisaris Independen di PT Sompo Insurance Indonesia.
Commissioner | Independent Commissioner at PT Sompo Insurance
Indonesia.
Komisaris Independen
Komisaris Independen
Komisaris Independen merupakan elemen penting Independent Commissioners constitute a key element
dalam struktur tata kelola Perseroan karena berperan of the Company’s governance structure, as they play
menjaga objektivitas, independensi, dan integritas a role in maintaining the objectivity, independence,
proses pengawasan. Sebagai anggota Dewan Komisaris and integrity of the oversight process. As members
yang tidak memiliki hubungan keuangan, kepengurusan, of the Board of Commissioners who do not have any
kepemilikan saham, maupun hubungan keluarga dengan financial, management, share ownership, or familial
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Direksi, Dewan Komisaris, atau pemegang saham relationships with the Board of Directors, the Board
pengendali, Komisaris Independen memastikan bahwa of Commissioners, or controlling shareholders, the
setiap keputusan pengawasan dilakukan secara adil dan Independent Commissioners ensure that all oversight
bebas dari potensi benturan kepentingan. decisions are carried out fairly and free from potential
conflicts of interest.
Keberadaan Komisaris Independen juga menjadi wujud The presence of Independent Commissioners also
komitmen Perseroan dalam memenuhi ketentuan reflects the Company’s commitment to complying
peraturan perundang-undangan, khususnya yang with applicable laws and regulations, particularly
mengatur jumlah minimum Komisaris Independen dalam those governing the minimum number of Independent
perusahaan publik. Melalui perspektif yang objektif dan Commissioners in public companies. Through their
tidak terafiliasi, Komisaris Independen memberikan objective and unaffiliated perspective, Independent
kontribusi signifikan dalam menjaga kualitas penerapan Commissioners make a significant contribution to
GCG, meningkatkan perlindungan bagi pemegang maintaining the quality of GCG implementation,
saham minoritas, serta mendukung terciptanya enhancing the protection of minority shareholders,
pengelolaan perusahaan yang transparan, akuntabel, and supporting the establishment of transparent,
dan berkelanjutan. accountable, and sustainable corporate management.
Komisaris Independen merupakan bagian integral Independent Commissioners form an integral part
dari struktur tata kelola perusahaan yang bertugas of the corporate governance structure, tasked with
memastikan pelaksanaan prinsip GCG berjalan dengan ensuring that the implementation of GCG principles
baik. Sebagai figur yang tidak memiliki hubungan runs properly. As an organ with no financial, managerial,
finansial, manajerial, maupun keluarga dengan or familial relationships with controlling shareholders
pemegang saham pengendali atau Direksi, Komisaris or the Board of Directors, Independent Commissioners
Independen memegang peran strategis dalam menjaga hold a strategic role in maintaining independence and
independensi dan objektivitas pengawasan terhadap objectivity in overseeing the Company’s operations.
jalannya operasional Perseroan.
Hingga 31 Desember 2025, Perseroan memiliki 2 As of December 31, 2025, there were 2 (two) Independent
(dua) orang Komisaris Independen yang ditetapkan Commissioners in the Company, as stipulated in the
berdasarkan Akta Pernyataan Keputusan Rapat Umum Deed of Resolution of the Company’s Extraordinary
Pemegang Saham Luar Biasa Perseroan Nomor 66 General Meeting of Shareholders No. 66 dated June
tertanggal 23 Juni 2025. Jumlah tersebut mewakili 40% 23, 2025. This number represents 40% of the total
dari jumlah seluruh anggota Dewan Komisaris Perseroan members of the Company’s Board of Commissioners
sehingga telah memenuhi ketentuan yang diatur dalam and therefore complies with the provisions set forth in
Peraturan OJK No. 33/POJK.04/2014 yang mensyaratkan OJK Regulation No. 33/POJK.04/2014, which requires
bahwa sekurang-kurangnya 30% dari jumlah anggota that at least 30% of the total members of the Board of
Dewan Komisaris harus independen. Commissioners shall be independent.
Kriteria Komisaris Independen Criteria for Independent
Commissioners
Keberadaan Komisaris Independen dalam Perseroan The presence of Independent Commissioners in the
memiliki peran penting untuk memastikan objektivitas Company plays a vital role in ensuring objectivity and
dan independensi dalam menjalankan fungsi pengawasan independence in carrying out the supervisory and
serta pemberian nasihat kepada manajemen. Untuk advisory functions to management. To that end, there
itu, terdapat sejumlah kriteria yang umumnya harus are several criteria that must generally be met by an
dipenuhi oleh seorang Komisaris Independen, sesuai Independent Commissioner, in accordance with GCG
dengan prinsip-prinsip GCG dan ketentuan regulasi principles and applicable regulations:
yang berlaku :
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1. Mantan anggota Direksi atau pejabat atau pihak- 1. Former members of the Board of Directors or officials
pihak yang mempunyai hubungan dengan Perseroan, or parties who have a relationship with the Company,
yang dapat memengaruhi kemampuannya untuk which may affect their ability to act independently,
bertindak independen tidak dapat menjadi Komisaris are unable to serve as Independent Commissioners
Independen pada Perseroan yang bersangkutan, in the Company concerned, prior to the waiting
sebelum menjalani masa tunggu selama 1 (satu) period of 1 (one) year. However, this provision does
tahun. Namun demikian, ketentuan ini tidak berlaku not apply to former Directors or Executive Officers
bagi mantan Direksi atau Pejabat Eksekutif yang who perform supervisory functions; and
melakukan fungsi pengawasan; dan
2. Komisaris Independen wajib memenuhi persyaratan 2. Independent Commissioners must meet the
sebagai berikut: following requirements:
a. Bukan merupakan orang yang bekerja atau a. Not a person who works or has the authority and
mempunyai wewenang dan tanggung jawab responsibility to plan, lead, control, or supervise
untuk merencanakan, memimpin, mengendalikan, the Company’s activities within the last 1 (one)
atau mengawasi kegiatan Perseroan dalam waktu year;
1 (satu) tahun terakhir;
b. Tidak mempunyai hubungan afiliasi dengan b. Has no affiliated relationship with the Company,
Perseroan, anggota Dewan Komisaris, anggota members of the Board of Commissioners,
Direksi, atau Pemegang Saham pengendali; members of the Board of Directors, or controlling
Shareholders;
c. Tidak mempunyai hubungan, baik langsung c. Has no direct or indirect relationship, related to
maupun tidak langsung, yang berkaitan dengan the Company’s activities; and
kegiatan Perseroan; dan
d. Komisaris Independen yang telah menjabat d. An Independent Commissioner who has served
selama 2 (dua) periode jabatan dapat diangkat for 2 (two) terms of office may be reappointed
kembali pada periode selanjutnya sepanjang for the subsequent period, provided that such
Komisaris Independen tersebut menyatakan Independent Commissioner declares his/
dirinya tetap independen kepada Rapat her independence to the General Meeting
Umum Pemegang Saham (RUPS). Pernyataan of Shareholders (GMS). The Independent
independensi Komisaris Independen wajib Commissioner’s statement of independence
diungkapkan dalam laporan tahunan. must be disclosed in the annual report.
Periode Jabatan Komisaris Independen
Term of Office of Independent Commissioner
Komisaris Independen Masa Jabatan
Independent Commissioner Term of Office
Ir Gottfried Tampubolon 26 Juni 2024 sampai dengan penutupan RUPST 2027. | June 26,
2024, until the closing of the 2027 AGMS.
Rahardja Alimhamzah 26 Juni 2024 sampai dengan penutupan RUPST 2027. | June 26,
2024, until the closing of the 2027 AGMS.
Independensi Komisaris Independen Independence of Independent
Commissioners
Pemenuhan persyaratan independensi oleh Komisaris The fulfillment of independence requirements by the
Independen Perseroan telah dijamin sesuai ketentuan Company’s Independent Commissioners is assured to
POJK 33/2014, yang mensyaratkan sejumlah kriteria have complied with the provisions of POJK 33/2014,
tertentu. Di antaranya mencakup: which stipulates certain criteria. These include:
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Aspek Independensi Ir. Gottfried Rahardja
Independence Aspect Tampubolon Alimhamzah
Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab
untuk merencanakan, memimpin, mengendalikan, atau mengawasi kegiatan perusahaan
selama 6 (enam) bulan terakhir. | Not a person who works or has the authority and
responsibility to plan, lead, control, or supervise the Company’s activities for the last 6
(six) months.
Tidak mempunyai saham baik langsung maupun tidak langsung di perusahaan. | Has no
shares either directly or indirectly in the Company.
Tidak memiliki hubungan afiliasi dengan perusahaan, sesama anggota Dewan Komisaris,
anggota Direksi, atau Pemegang Saham. | Has no affiliated relationship with the Company,
fellow members of the Board of Commissioners, members of the Board of Directors, or
Shareholders.
Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan
dengan kegiatan usaha perusahaan. | Has no business relationship, either directly or
indirectly, related to the Company’s business activities.
Rapat Dewan Komisaris Board of Commissioners Meetings
Kebijakan Rapat Meeting Policy
Dalam rangka memastikan efektivitas pelaksanaan fungsi To ensure the effectiveness of its supervisory function,
pengawasan, Dewan Komisaris menetapkan kebijakan the Board of Commissioners establishes a meeting policy
penyelenggaraan rapat sebagai pedoman formal dalam as a formal guideline in the strategic decision-making
proses pengambilan keputusan strategis. Kebijakan process. This policy aims to maintain consistency,
ini bertujuan untuk menjaga konsistensi, akuntabilitas, accountability, and transparency in all supervisory
serta transparansi dalam setiap aktivitas pengawasan activities carried out by the Board of Commissioners
yang dilakukan Dewan Komisaris sesuai dengan prinsip in accordance with the principles of good corporate
tata kelola perusahaan yang baik. governance.
Rapat Dewan Komisaris diselenggarakan secara berkala Meetings of the Board of Commissioners are held
sesuai ketentuan perundang-undangan serta kebutuhan periodically in accordance with applicable laws
pengawasan Perseroan. Melalui kebijakan ini, Dewan and regulations as well as the supervisory needs
Komisaris mengatur mekanisme pemanggilan rapat, of the Company. Through this policy, the Board
penyusunan agenda, kehadiran anggota, tata cara of Commissioners regulates the mechanism for
pengambilan keputusan, hingga dokumentasi risalah summoning meetings, preparing agendas, attendance
rapat. Setiap rapat dipimpin oleh Komisaris Utama atau of members, decision-making procedures, and
anggota Dewan yang ditunjuk, dengan memastikan documentation of meeting minutes. Each meeting is
bahwa agenda rapat mencakup isu-isu strategis, evaluasi chaired by the President Commissioner or an appointed
kinerja Perseroan, pengawasan implementasi kebijakan, member of the Board, ensuring that the meeting agenda
serta pemantauan kepatuhan terhadap regulasi. covers strategic issues, evaluation of the Company’s
performance, oversight of policy implementation, and
monitoring of regulatory compliance.
Seluruh anggota Dewan Komisaris diwajibkan All members of the Board of Commissioners are
memberikan partisipasi aktif, baik melalui kehadiran required to participate actively, either through physical
fisik maupun sarana komunikasi jarak jauh yang sah. attendance or via valid remote communication facilities.
Keputusan rapat diambil berdasarkan musyawarah Meeting resolutions are made based on deliberation
untuk mufakat atau melalui pemungutan suara apabila for consensus or through voting if necessary. To ensure
diperlukan. Untuk menjamin akuntabilitas, setiap rapat accountability, each meeting is documented in minutes
didokumentasikan dalam risalah yang memuat proses that record the discussion process, considerations,
pembahasan, pertimbangan, serta keputusan yang and resolutions adopted, and are signed by all meeting
dihasilkan dan ditandatangani oleh seluruh peserta participants.
rapat.
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Melalui penerapan kebijakan rapat yang terstruktur Through the implementation of structured and
dan disiplin, Dewan Komisaris memastikan bahwa disciplined meeting policies, the Board of Commissioners
fungsi pengawasan Perseroan berjalan secara optimal, ensures that the Company’s supervisory function is
independen, dan selaras dengan praktik GCG yang carried out optimally, independently, and aligned with
berlaku. Kebijakan ini juga menjadi instrumen penting applicable GCG practices. This policy also serves as
dalam meningkatkan kualitas keputusan strategis yang an important instrument in enhancing the quality of
mendukung keberlanjutan kinerja Perseroan. strategic decisions that support the sustainability of the
Company’s performance.
Berdasarkan ketentuan POJK 33/2014 dan Anggaran Based on the provisions of POJK 33/2014 and the
Dasar Perseroan, Rapat Dewan Komisaris wajib Company’s Articles of Association, meetings of the
diselenggarakan minimal 1 (satu) kali setiap 3 (tiga) bulan Board of Commissioners shall be held at least once
atau dapat diadakan sewaktu-waktu apabila diperlukan every 3 (three) months or may be held at any time if
atas permintaan Komisaris Utama atau oleh 2 (dua) deemed necessary upon the request of the President
anggota Dewan Komisaris atau atas permintaan tertulis Commissioner, or by 2 (two) members of the Board of
dari rapat Direksi dan/atau atas permintaan tertulis dari Commissioners, or upon a written request from a Board
seorang Pemegang Saham atau lebih yang bersama– of Directors meeting and/or a written request from one
sama mewakili sedikitnya 1/10 bagian dari seluruh jumlah or more shareholders representing at least 1/10 of the
pemegang saham dengan hak suara yang sah yang telah total number of shareholders with valid voting rights
dikeluarkan oleh Perseroan. issued by the Company.
Rapat Dewan Komisaris dipimpin oleh Komisaris Meetings of the Board of Commissioners are chaired
Utama, dan apabila Komisaris Utama tidak hadir atau by the President Commissioner. In the event that the
berhalangan menghadiri rapat, maka rapat dipimpin President Commissioner is absent or unable to attend,
oleh salah seorang anggota Dewan Komisaris yang dipilih the meeting shall be chaired by one of the members
oleh dan dari anggota Dewan Komisaris yang hadir dalam of the Board of Commissioners appointed by and from
rapat tersebut. among the members present at the meeting.
Rapat Dewan Komisaris adalah sah dan berhak A meeting of the Board of Commissioners is valid and
mengambil keputusan yang mengikat hanya apabila entitled to make binding resolutions only if more than
lebih dari ½ bagian dari jumlah anggota Dewan Komisaris ½ of the total incumbent members of the Board of
yang sedang menjabat hadir atau diwakili dalam Rapat Commissioners are present or represented at the
Dewan Komisaris. meeting.
Mekanisme pengambilan keputusan dalam rapat The decision-making mechanism in meetings is carried
dilakukan secara musyawarah mufakat, namun dalam hal out based on deliberation for consensus. However, in the
tidak tercapai keputusan musyawarah mufakat, maka event that consensus cannot be reached, resolutions
pengambilan keputusan harus dilakukan berdasarkan shall be made based on affirmative votes of more
suara setuju lebih dari ½ (satu per dua) bagian dari than ½ (one-half) of the total valid votes. The Board of
jumlah suara yang sah. Dewan Komisaris juga dapat Commissioners may also adopt valid resolutions without
mengambil keputusan yang sah tanpa mengadakan holding a meeting, provided that all members of the
Rapat Dewan Komisaris, apabila semua anggota Dewan Board of Commissioners have been notified in writing
Komisaris telah diberitahukan secara tertulis, dan and have given their approval to the proposed matters
memberikan persetujuan, mengenai usul yang diajukan and signed such approval. Resolutions adopted in this
serta menandatangani persetujuan tersebut. Keputusan manner shall have the same legal force as those validly
yang diambil dengan cara demikian mempunyai made in a Board of Commissioners meeting.
kekuatan yang sama dengan keputusan yang diambil
dengan sah dalam Rapat Dewan Komisaris.
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Setiap rapat didokumentasikan dalam bentuk notulen Each meeting is documented in minutes, which include
rapat, yang mencakup tanggal, waktu, dan tempat the date, time, and venue of the meeting, a list of
rapat, daftar peserta rapat, agenda yang dibahas dan attendees, the agenda discussed, resolutions, and any
keputusan yang diambil, serta pernyataan dissenting dissenting opinions (if any member disagrees with
opinion (jika ada anggota yang tidak menyetujui certain resolutions). The minutes must be signed by all
keputusan tertentu). Notulen harus ditandatangani attendees as a form of their agreement with the content
oleh seluruh peserta rapat yang hadir sebagai bentuk and validity of the document. Furthermore, the results
persetujuan atas isi dan keabsahan dokumen tersebut. of the Board of Commissioners’ meetings are reported
Selanjutnya, hasil rapat Dewan Komisaris dilaporkan periodically to shareholders through the General
secara berkala kepada pemegang saham melalui Rapat Meeting of Shareholders (GMS). Evaluation of meeting
Umum Pemegang Saham (RUPS). Evaluasi terhadap effectiveness aims to ensure that the supervisory and
efektivitas rapat dilakukan untuk memastikan bahwa advisory functions of the Board of Commissioners are
fungsi pengawasan dan nasihat Dewan Komisaris carried out in accordance with the principles of good
berjalan sesuai dengan prinsip tata kelola perusahaan corporate governance.
yang baik.
Sepanjang tahun 2025, Dewan Komisaris sudah Throughout 2025, the Board of Commissioners held 12
melaksanakan 12 (dua belas) kali Rapat Dewan Komisaris (twelve) meetings, with details as follows:
dengan uraian sebagai berikut:
Jumlah
Nama Jabatan % Kehadiran
Kehadiran
Name Position Attendance %
Total Attendance
Ir Gottfried Tampubolon Komisaris Utama merangkap Komisaris Independen | 12 100%
The President Commissioner concurrently serves as
the Independent Commissioner
Chan Kiat Komisaris | Commissioner 10 83,33%
Rahardja Alimhamzah Komisaris Independen | Independent Commissioner 12 100%
Syahnan Poerba Komisaris | Commissioner 1* 8,33%
Sigit Priambodo Komisaris | Commissioner 5** 41,66%
*) Jumlah kehadiran disesuaikan dengan masa jabatan efektif yang bersangkutan, yaitu Bapak Syahnan Poerba dinyatakan lulus Fit and Proper Test pada
tanggal 5 Desember 2025. | The attendance rate was adjusted to the respective effective term of office, whereby Mr. Syahnan Poerba was declared to
have passed the Fit and Proper Test on December 5, 2025.
**) Bapak Sigit Priambodo telah mengundurkan diri dari jabatannya berdasarkan keputusan RUPS tanggal 23 Juni 2025. | Mr. Sigit Priambodo has resigned
from his position based on the resolution of the GMS held on June 23, 2025.
Agenda Rapat Internal Dewan Komisaris
Agenda of the Internal Meeting of the Board of Commissioners
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
16 Januari 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir Gottfried Tampubolon: Komisaris Utama
January 16, 2025 Desember 2024. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Sigit Priambodo: Komisaris
Pemantau Risiko. 3. Chan Kiat: Komisaris
3. Matters Arising. 4. Rahardja Alimhamzah: Komisaris Independen
1. Confirmation of the Minutes of Meeting Results 1. Ir Gottfried Tampubolon: President
for December 2024. Commissioner concurrently serving as
2. Reports from the Audit Committee and the Independent Commissioner
Risk Monitoring Committee. 2. Sigit Priambodo: Commissioner
3. Matters Arising. 3. Chan Kiat: Commissioner
4. Rahardja Alimhamzah: Independent
Commissioner
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Agenda Rapat Internal Dewan Komisaris
Agenda of the Internal Meeting of the Board of Commissioners
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
26 Februari 2025 1. Konfirmasi Hasil Notulen Rapat bulan Januari 1. Ir. Gottfried Tampubolon: Komisaris Utama
February 26, 2025 2025. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Chan Kiat: Komisaris
Pemantau Risiko. 3. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising 4. Sigit Priambodo: Komisaris
1. Confirmation of the Minutes of Meeting 1. Ir Gottfried Tampubolon: President
Results for January 2025. Commissioner concurrently serving as
2. Reports from the Audit Committee and the Independent Commissioner
Risk Monitoring Committee. 2. Chan Kiat: Commissioner
3. Matters Arising. 3. Rahardja Alimhamzah: Independent
Commissioner
4. Sigit Priambodo: Commissioner
20 Maret 2025 1. Konfirmasi Hasil Notulen Rapat bulan Februari 1. Ir. Gottfried Tampubolon: Komisaris Utama
March 20, 2025 2025. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Sigit Priambodo: Komisaris
Pemantau Risiko. 3. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 4. Chan Kiat: Komisaris
1. Confirmation of the Minutes of Meeting 1. Ir Gottfried Tampubolon: President
Results for January 2025. Commissioner concurrently serving as
2. Reports from the Audit Committee and the Independent Commissioner
Risk Monitoring Committee. 2. Sigit Priambodo: Commissioner
3. Matters Arising. 3. Rahardja Alimhamzah: Independent
Commissioner
4. Chan Kiat: Commissioner
15 April 2025 1. Konfirmasi Hasil Notulen Rapat bulan Maret 1. Ir. Gottfried Tampubolon: Komisaris Utama
April 15, 2025 2025. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Sigit Priambodo: Komisaris
Pemantau Risiko. 3. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 4. Chan Kiat: Komisaris
1. Confirmation of the Minutes of Meeting 1. Ir. Gottfried Tampubolon: President
Results for March 2025. Commissioner concurrently serving as
2. Reports from the Audit Committee and the Independent Commissioner
Risk Monitoring Committee. 2. Sigit Priambodo: Commissioner
3. Matters Arising. 3. Rahardja Alimhamzah: Independent
Commissioner
4. Kiat: Commissioner
15 Mei 2025 1. Konfirmasi Hasil Notulen Rapat bulan April 1. Sigit Priambodo: Komisaris
May 15, 2025 2025. 2. Rahardja Alimhamzah: Komisaris Independen
2. Laporan dari Komite Audit dan Komite 3. Ir. Gottfried Tampubolon: Komisaris Utama
Pemantau Risiko. merangkap Komisaris Independen
3. Matters Arising 4. Chan Kiat: Komisaris
1. Confirmation of the Minutes of Meeting 1. Sigit Priambodo: Commissioner
Results for April 2025. 2. Rahardja Alimhamzah: Independent
2. Reports from the Audit Committee and the Commissioner
Risk Monitoring Committee. 3. Ir. Gottfried Tampubolon: President
3. Matters Arising. Commissioner concurrently serving as
Independent Commissioner
4. Chan Kiat: Commissioner
19 Juni 2025 1. Konfirmasi Hasil Notulen Rapat bulan Mei 1. Ir. Gottfried Tampubolon: Komisaris Utama
June 19, 2025 2025. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Rahardja Alimhamzah: Komisaris Independen
Pemantau Risiko. 1. Ir. Gottfried Tampubolon: President
3. Matters Arising. Commissioner concurrently serving as
1. Confirmation of the Minutes of Meeting Independent Commissioner
Results for May 2025. 2. Rahardja Alimhamzah: Independent
2. Reports from the Audit Committee and the Commissioner
Risk Monitoring Committee.
3. Matters Arising.
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Agenda Rapat Internal Dewan Komisaris
Agenda of the Internal Meeting of the Board of Commissioners
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
18 Juli 2025 1. Konfirmasi Hasil Notulen Rapat bulan Juni 1. Ir. Gottfried Tampubolon: Komisaris Utama
July 18, 2025 2025. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Chan Kiat: Komisaris
Pemantau Risiko. 3. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 1. Ir. Gottfried Tampubolon: President
1. Confirmation of the Minutes of Meeting Commissioner concurrently serving as
Results for June 2025. Independent Commissioner
2. Reports from the Audit Committee and the 2. Chan Kiat: Commissioner
Risk Monitoring Committee. 3. Rahardja Alimhamzah: Independent
3. Matters Arising. Commissioner
21 Agustus 2025 1. Konfirmasi Hasil Notulen Rapat bulan Juli 2025. 1. Ir. Gottfried Tampubolon: Komisaris Utama
August 21, 2025 2. Laporan dari Komite Audit dan Komite merangkap Komisaris Independen
Pemantau Risiko. 2. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 1. Ir. Gottfried Tampubolon: President
1. Confirmation of the Minutes of Meeting Commissioner concurrently serving as
Results for July 2025. Independent Commissioner
2. Reports from the Audit Committee and the 2. Rahardja Alimhamzah: Independent
Risk Monitoring Committee. Commissioner
3. Matters Arising.
17 September 2025 1. Konfirmasi Hasil Notulen Rapat bulan Agustus 1. Rahardja Alimhamzah: Komisaris Independen
September 17, 2025 2025. 2. Chan Kiat: Komisaris
2. Laporan dari Komite Audit dan Komite 3. Ir. Gottfried Tampubolon: Komisaris Utama
Pemantau Risiko. merangkap Komisaris Independen
3. Matters Arising. 1. Rahardja Alimhamzah: Independent
1. Confirmation of the Minutes of Meeting Commissioner
Results for August 2025. 2. Chan Kiat: Commissioner
2. Reports from the Audit Committee and the 3. Ir. Gottfried Tampubolon: President
Risk Monitoring Committee. Commissioner concurrently serving as
3. Matters Arising. Independent Commissioner
16 Oktober 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
October 16, 2025 September 2025. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Rahardja Alimhamzah: Komisaris Independen
Pemantau Risiko. 3. Chan Kiat: Komisaris
3. Matters Arising. 1. Ir. Gottfried Tampubolon: President
1. Confirmation of the Minutes of Meeting Commissioner concurrently serving as
Results for September 2025. Independent Commissioner
2. Reports from the Audit Committee and the 2. Rahardja Alimhamzah: Independent
Risk Monitoring Committee. Commissioner
3. Matters Arising. 3. Chan Kiat: Commissioner
20 November 2025 1. Konfirmasi Hasil Notulen Rapat bulan Oktober 1. Ir. Gottfried Tampubolon: Komisaris Utama
November 20, 2025 2025. merangkap Komisaris Independen
2. Pemaparan Laporan dari Komite Audit dan 2. Rahardja Alimhamzah: Komisaris Independen
Komite Pemantau Risiko. 3. Chan Kiat: Komisaris
3. Matters Arising. 4. Syahnan Poerba : Komisaris
1. Confirmation of the Minutes of Meeting 1. Ir. Gottfried Tampubolon: President
Results for November 2025. Commissioner concurrently serving as
2. Presentation of Reports from the Audit Independent Commissioner
Committee and Risk Monitoring Committee. 2. Rahardja Alimhamzah: Independent
3. Matters Arising. Commissioner
3. Chan Kiat: Commissioner
4. Syahnan Poerba: Commissioner
18 Desember 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
December 18, 2025 November 2025. merangkap Komisaris Independen
2. Pemaparan Laporan dari Komite Audit dan 2. Rahardja Alimhamzah: Komisaris Independen
Komite Pemantau Risiko. 3. Chan Kiat: Komisaris
3. Matters Arising. 4. Syahnan Poerba: Komisaris
1. Confirmation of the Minutes of Meeting 1. Ir. Gottfried Tampubolon: President
Results for November 2025. Commissioner concurrently serving as
2. Presentation of Reports from the Audit Independent Commissioner
Committee and Risk Monitoring Committee. 2. Rahardja Alimhamzah: Independent
3. Matters Arising. Commissioner
3. Chan Kiat: Commissioner
4. Syahnan Poerba: Commissioner
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Rapat Gabungan Dewan Komisaris dan Joint Meetings of the Board of
Direksi Commissioners and the Board of
Directors
Sebagai bagian dari upaya memastikan keselarasan As part of efforts to ensure strategic alignment and
strategi dan efektivitas pengambilan keputusan, Dewan the effectiveness of decision-making, the Board of
Komisaris menyelenggarakan rapat gabungan dengan Commissioners holds joint meetings with the Board
Direksi sekurang-kurangnya satu kali setiap empat bulan. of Directors at least once every four months. The
Penyelenggaraan rapat ini telah diatur dalam Anggaran implementation of these meetings has been stipulated
Dasar Perseroan yang selaras dengan ketentuan POJK in the Company’s Articles of Association in accordance
33/2014. Sepanjang tahun 2025, Dewan Komisaris with the provisions of POJK 33/2014. Throughout 2025,
dan Direksi telah melaksanakan 11 (sebelas) kali rapat the Board of Commissioners and the Board of Directors
gabungan dengan rincian sebagai berikut: held 11 (eleven) joint meetings, with details as follows:
Jumlah Kehadiran
Nama Jabatan % Kehadiran
Number of
Name Position Attendance
Attendance
Ir Gottfried Tampubolon Komisaris Utama merangkap Komisaris Independen 11 100%
| President Commissioner concurrently serving as
Independent Commissioner
Chan Kiat Komisaris | Commissioner 9 81,82%
Rahardja Alimhamzah Komisaris Independen | Independent Commissioner 11 100%
Syahnan Poerba Komisaris* | Commissioner* 1 9,09%
Sigit Priambodo Komisaris** | Commissioner** 4 33,33%
Lim Eng Khim Direktur Utama* | President Director* 3 25%
Josephine R. D. Sambajon Direktur | Director 10 90,91%
Setiawan Nurtjahja Direktur | Director 9 81,82%
Adji Anggono Direktur*| Director* 1 9,09%
Rizalsyah Riezky Direktur** | Director** 3 25%
*) Jumlah kehadiran disesuaikan dengan masa jabatan efektif yang bersangkutan, dengan rincian sebagai berikut: | The attendance rate was adjusted to the
respective effective term of office, with details as follows:
-Bapak Lim Eng Khim dinyatakan lulus Fit and Proper Test pada 14 Oktober 2025. | Mr. Lim Eng Khim was declared to have passed the Fit and Proper Test
on October 14, 2025.
-Bapak Syahnan Poerba dinyatakan lulus Fit and Proper Test pada 5 Desember 2025. | Mr. Syahnan Poerba was declared to have passed the Fit and Proper
Test on December 5, 2025.
-Bapak Adji Anggono dinyatakan lulus Fit and Proper Test pada 1 Desember 2025. | Mr. Adji Anggono was declared to have passed the Fit and Proper Test
on December 1, 2025.
**) Bapak Sigit Priambodo telah mengundurkan diri dari jabatannya berdasarkan keputusan RUPS tanggal 23 Juni 2025. | Mr. Sigit Priambodo resigned from his
position based on the resolution of the GMS dated June 23, 2025.
**) Bapak Rizalsyah Riezky telah telah mengundurkan diri dari jabatannya berdasarkan keputusan RUPS tanggal 23 Juni 2025. | Mr. Rizalsyah Riezky resigned
from his position based on the resolution of the GMS dated June 23, 2025.
Agenda Rapat Gabungan Dewan Komisaris dan Direksi
Agenda of the Joint Meeting of the Board of Commissioners and Board of Directors
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
16 Januari 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Sigit Priambodo: Komisaris
January 16, 2025 Desember 2024. 2. Chan Kiat: Komisaris
2. Update dari masing masing Direktorat. 3. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arrising. 4. Ir. Gottfried Tampubolon: Komisaris Utama
1. Confirmation of the Minutes of Meeting merangkap Komisaris Independen
Results for December 2024. 5. Josephine Regina Dameria S.: Direktur
2. Updates from each Directorate. 6. Rizalsyah Riezky: Direktur (hadir dengan kuasa)
3. Matters Arising. 1. Sigit Priambodo: Commissioner
2. Chan Kiat: Commissioner
3. Rahardja Alimhamzah: Independent Commissioner
4. Ir. Gottfried Tampubolon: President Commissioner
concurrently serving as Independent Commissioner
5. Josephine Regina Dameria S.: Director
6. Rizalsyah Riezky: Director (attended with proxy)
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Agenda Rapat Gabungan Dewan Komisaris dan Direksi
Agenda of the Joint Meeting of the Board of Commissioners and Board of Directors
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
20 Maret 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
March 20, 2025 Januari 2025. merangkap Komisaris Independen
2. Update dari masing masing Direktorat. 2. Sigit Priambodo: Komisaris
3. Matters Arrising. 3. Chan Kiat: Komisaris
1. Confirmation of the Minutes of Meeting 4. Rahardja Alimhamzah: Komisaris Independen
Results for January 2025. 5. Josephine Regina Dameria S.: Direktur
2. Updates from each Directorate. 6. Setiawan Nurtjahja: Direktur
3. Matters Arising. 7. Rizalsyah Riezky: Direktur (hadir dengan kuasa)
17 April 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
April 17, 2025 Maret 2025. merangkap Komisaris Independen
2. Update dari masing masing Direktorat. 2. Sigit Priambodo: Komisaris
3. Matters Arising. 3. Rahardja Alimhamzah: Komisaris Independen
1. Confirmation of the Minutes of Meeting 4. Chan Kiat: Komisaris
Results for March 2025. 5. Ibu Josephine Regina Dameria S.: Direktur
2. Updates from each Directorate. 6. Setiawan Nurtjahja: Direktur
3. Matters Arising. 7. Rizalsyah Riezky: Direktur (hadir dengan kuasa)
1. Ir. Gottfried Tampubolon: President Commissioner
concurrently serving as Independent Commissioner
2. Sigit Priambodo: Commissioner
3. Rahardja Alimhamzah: Independent Commissioner
4. Chan Kiat: Commissioner
5. Mrs. Josephine Regina Dameria S.: Director
6. Setiawan Nurtjahja: Director
7. Rizalsyah Riezky: Director (attended with proxy)
15 Mei 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Sigit Priambodo: Komisaris
May 15, 2025 April 2025. 2. Rahardja Alimhamzah: Komisaris Independen
2. Update dari masing masing Direktorat. 3. Ir. Gottfried Tampubolon: Komisaris Utama
3. Matters Arising. merangkap Komisaris Independen
1. Confirmation of the Minutes of Meeting 4. Bapak Chan Kiat: Komisaris
Results for March 2025. 5. Bapak Setiawan Nurtjahja: Direktur
2. Updates from each Directorate. 6. Josephine Regina Dameria Sambajon: Direktur (hadir
3. Matters Arising. dengan kuasa)
7. Rizalsyah Riezky: Direktur (hadir dengan kuasa)
1. Ir. Gottfried Tampubolon: President Commissioner
concurrently serving as Independent Commissioner
2. Sigit Priambodo: Commissioner
3. Rahardja Alimhamzah: Independent Commissioner
4. Chan Kiat: Commissioner
5. Mrs. Josephine Regina Dameria S.: Director
6. Setiawan Nurtjahja: Director
7. Rizalsyah Riezky: Director (attended with proxy)
19 Juni 2025 1. Konfirmasi Hasil Notulen Rapat bulan Mei 1. Ir. Gottfried Tampubolon: Komisaris Utama
June 19, 2025 2025. merangkap Komisaris Independen
2. Update dari masing masing Direktorat. 2. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 3. Josephine Regina Dameria Sambajon: Direktur
1. Confirmation of the Minutes of Meeting 4. Setiawan Nurtjahja: Direktur
Results for May 2025. 1. Ir. Gottfried Tampubolon: President Commissioner
2. Updates from each Directorate. concurrently serving as Independent Commissioner
3. Matters Arising. 2. Rahardja Alimhamzah: Independent Commissioner
3. Josephine Regina Dameria Sambajon: Director
4. Setiawan Nurtjahja: Director
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Agenda Rapat Gabungan Dewan Komisaris dan Direksi
Agenda of the Joint Meeting of the Board of Commissioners and Board of Directors
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
18 Juli 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
July 18, 2025 Juni 2025. merangkap Komisaris Independen
2. Laporan dari Komite Audit dan Komite 2. Chan Kiat: Komisaris
Pemantau Risiko. 3. Rahardja Alimhamzah Komisaris Independen
3. Matters Arising. 4. Setiawan Nurtjahja: Direktur
1. Confirmation of the Minutes of Meeting 5. Josephine Regina Dameria Sambajon: Direktur (hadir
Results for June 2025. dengan kuasa)
2. Reports from the Audit Committee and 1. Ir. Gottfried Tampubolon: President Commissioner
the Risk Monitoring Committee. concurrently serving as Independent Commissioner
3. Matters Arising. 2. Chan Kiat: Commissioner
3. Rahardja Alimhamzah: Independent Commissioner
4. Setiawan Nurtjahja: Director
5. Josephine Regina Dameria Sambajon: Director
(attended with proxy)
21 Agustus 2025 1. Konfirmasi Hasil Notulen Rapat bulan Juli 1. Ir. Gottfried Tampubolon: Komisaris Utama
August 21, 2025 2025. merangkap Komisaris Independen
2. Update dari masing masing Direktorat. 2. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 3. Josephine Regina Dameria Sambajon: Direktur
1. Confirmation of the Minutes of Meeting 4. Setiawan Nurtjahja: Direktur
Results for July 2025. 1. Ir. Gottfried Tampubolon: President Commissioner
2. Updates from each Directorate. concurrently serving as Independent Commissioner
3. Matters Arising. 2. Rahardja Alimhamzah: Independent Commissioner
3. Josephine Regina Dameria Sambajon: Director
4. Setiawan Nurtjahja: Director
17 September 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
September 17, 2025 Agustus 2025. merangkap Komisaris Independen
2. Update dari masing masing Direktorat. 2. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 3. Chan Kiat: Komisaris
1. Confirmation of the Minutes of Meeting 4. Josephine Regina Dameria Sambajon: Direktur
Results for August 2025. 5. Setiawan Nurtjahja: Direktur
2. Updates from each Directorate. 1. Ir. Gottfried Tampubolon: President Commissioner
3. Matters Arising. concurrently serving as Independent Commissioner
2. Rahardja Alimhamzah: Independent Commissioner
3. Chan Kiat: Commissioner
4. Josephine Regina Dameria Sambajon: Director
5. Setiawan Nurtjahja: Director
16 Oktober 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
October 16, 2025 September 2025. merangkap Komisaris Independen
2. Update dari masing masing Direktorat. 2. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 3. Chan Kiat: Komisaris
1. Confirmation of the Minutes of Meeting 4. Lim Eng Khim: Direktur Utama
Results for September 2025. 5. Josephine Regina Dameria Sambajon: Direktur
2. Updates from each Directorate. 6. Setiawan Nurtjahja: Direktur
3. Matters Arising.
20 November 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
November 20, 2025 Oktober 2025. merangkap Komisaris Independen
2. Update dari masing masing Direktorat. 2. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 3. Chan Kiat: Komisaris
1. Confirmation of the Minutes of Meeting 4. Lim Eng Khim: Direktur Utama
Results for October 2025. 5. Josephine Regina Dameria Sambajon: Direktur
2. Updates from each Directorate. 1. Ir. Gottfried Tampubolon: President Commissioner
3. Matters Arising. concurrently serving as Independent Commissioner
2. Rahardja Alimhamzah: Independent Commissioner
3. Chan Kiat: Commissioner
4. Lim Eng Khim: President Director
5. Josephine Regina Dameria Sambajon: Director
18 Desember 2025 1. Konfirmasi Hasil Notulen Rapat bulan 1. Ir. Gottfried Tampubolon: Komisaris Utama
December 18, 2025 November 2025 merangkap Komisaris Independen
2. Update dari masing-masing Direktorat. 2. Rahardja Alimhamzah: Komisaris Independen
3. Matters Arising. 3. Chan Kiat: Komisaris
4. Syahnan Poerba: Komisaris
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Agenda Rapat Gabungan Dewan Komisaris dan Direksi
Agenda of the Joint Meeting of the Board of Commissioners and Board of Directors
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
1. Confirmation of the Minutes of Meeting 5. Lim Eng Khim: Direktur Utama
Results for November 2025. 6. Josephine Regina Dameria Sambajon: Direktur
2. Updates from each Directorate. 7. Setiawan Nurtjahja: Direktur
3. Matters Arising. 8. Adjie Anggono: Direktur
1. Ir. Gottfried Tampubolon: President Commissioner
concurrently serving as Independent Commissioner
2. Rahardja Alimhamzah: Independent Commissioner
3. Chan Kiat: Commissioner
4. Syahnan Poerba: Commissioner
5. Lim Eng Khim: President Director
6. Josephine Regina Dameria Sambajon: Director
7. Setiawan Nurtjahja: Director
8. Adjie Anggono: Director
Pengelolaan Benturan Kepentingan Conflict of Interest Management
Dalam rangka menjaga integritas, independensi, dan To maintain the integrity, independence, and objectivity
objektivitas fungsi pengawasan, Perseroan menerapkan of the supervisory function, the Company implements
mekanisme pengelolaan benturan kepentingan bagi a strict and structured conflict of interest management
Dewan Komisaris secara ketat dan terstruktur. Setiap mechanism for the Board of Commissioners. Each
anggota Dewan Komisaris diwajibkan melaksanakan member of the Board of Commissioners is required
tugas dan kewenangannya semata-mata untuk to carry out their duties and authorities solely in the
kepentingan Perseroan serta dilarang menggunakan interest of the Company and is prohibited from using
jabatan maupun informasi yang diperoleh selama their position or any information obtained during their
menjabat untuk keuntungan pribadi, pihak terafiliasi, tenure for personal gain, affiliated parties, or other
ataupun pihak lain yang dapat menimbulkan bias dalam parties that may create bias in decision-making.
pengambilan keputusan.
Perseroan memastikan bahwa setiap potensi benturan The Company ensures that any potential conflict of
kepentingan harus diungkapkan secara transparan oleh interest must be disclosed transparently by members of
anggota Dewan Komisaris sebelum pembahasan atau the Board of Commissioners prior to any discussion or
pengambilan keputusan berlangsung. Dalam situasi di decision-making process. In situations where a conflict
mana benturan kepentingan terjadi, anggota Dewan of interest arises, the relevant member of the Board of
Komisaris yang bersangkutan wajib mengundurkan Commissioners is required to abstain from the decision-
diri dari proses pengambilan keputusan dan tidak making process and is not permitted to influence the
diperkenankan mempengaruhi hasil keputusan dalam resolution in any form.
bentuk apa pun.
Pengaturan ini sepenuhnya mengacu pada ketentuan This arrangement fully refers to applicable laws and
perundang-undangan serta praktik tata kelola regulations as well as good corporate governance
perusahaan yang baik, termasuk prinsip transparansi, practices, including the principles of transparency,
akuntabilitas, dan independensi. Melalui penerapan accountability, and independence. Through the
kebijakan yang konsisten, Perseroan memastikan bahwa consistent implementation of these policies, the
seluruh proses pengawasan berjalan objektif dan bebas Company ensures that all supervisory processes are
dari kepentingan pribadi, sehingga kepercayaan para conducted objectively and free from personal interests,
pemangku kepentingan dapat senantiasa terjaga. thereby maintaining the trust of stakeholders.
Sebagai bagian dari komitmen kepatuhan terhadap As part of its commitment to regulatory compliance, the
regulasi, mekanisme pengelolaan benturan kepentingan conflict of interest management mechanism of the Board
Dewan Komisaris juga diselaraskan dengan ketentuan of Commissioners is also aligned with the provisions
POJK Nomor 42/POJK.04/2020 tentang Transaksi of Financial Services Authority Regulation No. 42/
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Afiliasi dan Transaksi Benturan Kepentingan. Regulasi POJK.04/2020 concerning Affiliated Transactions and
ini mengharuskan Perseroan memastikan bahwa Conflict of Interest Transactions. This regulation requires
setiap transaksi yang berpotensi menimbulkan konflik the Company to ensure that any transactions that may
kepentingan harus dilakukan secara wajar, transparan, give rise to a conflict of interest are conducted fairly,
dan wajib mendapatkan persetujuan sesuai ketentuan transparently, and must obtain approval in accordance
yang berlaku, termasuk kewajiban pengungkapan with applicable provisions, including disclosure
kepada publik. Dengan mengacu pada POJK tersebut, obligations to the public. By referring to this regulation,
Perseroan menegaskan bahwa Dewan Komisaris memiliki the Company affirms that the Board of Commissioners
peran penting dalam memastikan transaksi afiliasi dan plays a vital role in ensuring that affiliated transactions
transaksi benturan kepentingan dikelola secara prudent and conflict of interest transactions are managed
serta tidak merugikan pemegang saham maupun prudently and do not harm shareholders or other
pemangku kepentingan lainnya. stakeholders.
Pada tahun 2025, tidak ada satupun anggota Dewan In 2025, none of the members of the Company’s Board
Komisaris Perseroan yang terlibat pada situasi atau of Commissioners were involved in any situation or
transaksi yang mengandung atau berpotensi mengarah transaction that contained or had the potential to lead
pada benturan kepentingan. to a conflict of interest.
Pelaksanaan Tugas Dewan Komisaris 2025 Implementation of the Duties of the Board of
Commissioners in 2025
Sepanjang tahun 2025, pelaksanaan tugas pengawasan Throughout 2025, the implementation of the supervisory
oleh Dewan Komisaris mencakup berbagai aspek duties of the Board of Commissioners covered various
operasional Perseroan, antara lain sebagai berikut : aspects of the Company’s operations, including the
following:
1. Memastikan Perseroan berjalan sesuai dengan visi, 1. Ensured that the Company operates in accordance
misi, dan strategi yang ditetapkan. with its established vision, mission, and strategy.
2. Mengawasi kepatuhan terhadap peraturan 2. Oversaw compliance with applicable laws and
perundang-undangan, kebijakan internal, dan regulations, internal policies, and ethical standards.
standar etika.
3. Memastikan risiko perusahaan dikelola dengan 3. Ensured that the Company’s risks are properly
baik. managed.
4. Memberikan masukan, saran, atau rekomendasi 4. Provided input, advice, or recommendations
kepada Direksi terkait kebijakan strategis, rencana to the Board of Directors regarding strategic
bisnis, dan pelaksanaan kegiatan operasional. policies, business plans, and the implementation of
operational activities.
5. Memastikan keputusan yang diambil oleh perusahaan 5. Ensured that decisions made by the Company are
berorientasi pada kepentingan pemegang saham oriented toward the interests of shareholders and
dan pemangku kepentingan lainnya. other stakeholders.
6. Mengawasi agar tidak terjadi penyalahgunaan 6. Oversaw the prevention of any misuse of authority
wewenang yang dapat merugikan Perseroan. that may harm the Company.
7. Memastikan pelaksanaan prinsip-prinsip tata kelola 7. Ensured the implementation of good corporate
yang baik, meliputi transparansi, akuntabilitas, governance principles, including transparency,
tanggung jawab, independensi, dan kewajaran. accountability, responsibility, independence, and
fairness.
8. Mengawasi penerapan kebijakan keberlanjutan 8. Oversaw the implementation of the Company’s
(sustainability) Perseroan. sustainability policies.
9. Menyetujui rencana kerja tahunan dan anggaran 9. Approved the Company’s annual work plan and
Perseroan. budget.
10. Mengawasi implementasi kebijakan strategis untuk 10. Oversaw the implementation of strategic policies to
mencapai tujuan Perseroan. achieve the Company’s objectives.
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11. Mengidentifikasi potensi benturan kepentingan 11. Identified potential conflicts of interest in the
dalam keputusan Perseroan. Company’s decisions.
12. Mengawasi tindakan Direksi terkait situasi yang 12. Oversaw the actions of the Board of Directors in
melibatkan konflik kepentingan. situations involving conflicts of interest.
13. Memastikan laporan keuangan disusun dengan 13. Ensured that financial statements are prepared
transparan dan sesuai dengan standar akuntansi transparently and in accordance with applicable
yang berlaku. accounting standards.
14. Mengawasi proses audit internal dan eksternal untuk 14. Oversaw internal and external audit processes to
menjamin integritas laporan keuangan. ensure the integrity of financial statements.
15. Mengevaluasi kinerja Direksi berdasarkan indikator 15. Evaluated the performance of the Board of Directors
yang telah disepakati. based on agreed indicators.
16. Memberikan masukan dalam hal pengangkatan, 16. Provided input regarding the appointment, dismissal,
pemberhentian, atau penggantian anggota Direksi. or replacement of members of the Board of Directors.
17. Memantau kinerja komite-komite pendukung seperti 17. Monitored the performance of supporting
Komite Audit, Komite Nominasi dan Remunerasi, committees such as the Audit Committee, the
serta komite lain yang relevan. Nomination and Remuneration Committee, and other
relevant committees.
18. Menyampaikan laporan pengawasan kepada 18. Submitted supervisory reports to shareholders at
pemegang saham dalam Rapat Umum Pemegang the General Meeting of Shareholders (GMS).
Saham (RUPS).
19. Melaporkan hasil evaluasi kinerja Direksi serta 19. Reported the results of the evaluation of the Board
rekomendasi untuk perbaikan. of Directors’ performance and recommendations for
improvement.
20. Persetujuan untuk penyelenggaraan RUPS tahun 20. Approval for the holding of the 2024 GMS;
2025;
21. Pembenahan terkait sistem Informasi dan 21. Improvements related to Information and Technology
Teknologi; systems;
22. Pembahasan Pelaksanaan fit and proper test Dewan 22. Discussion on the implementation of the Fit and
Komisaris; Proper Test for the Board of Commissioners;
23. Pembahasan terkait diversifikasi funding Perseroan; 23. Discussion on the Company’s funding diversification;
24. Pembahasan Financing Risk Perseroan; 24. Discussion on the Company’s financing risk;
25. Pemenuhan Mandatory Ratio sesuai POJK dan SEOJK 25. Fulfillment of Mandatory Ratios in accordance with
yang ditetapkan oleh Regulator. POJK and SEOJK as stipulated by the Regulator.
Kebijakan Pemberian Pinjaman Bagi Dewan Loan Policy for the Board of Commissioners
Komisaris
Perseroan tidak memiliki kebijakan maupun mekanisme The Company does not establish any policy or
yang memperbolehkan praktik pemberian pinjaman mechanism that permits the provision of loans to the
kepada Dewan Komisaris dalam bentuk apa pun. Board of Commissioners in any form. This provision is
Ketentuan ini diterapkan untuk menjaga integritas, implemented to maintain the integrity, independence,
independensi, serta objektivitas Dewan Komisaris and objectivity of the Board of Commissioners in
dalam melaksanakan fungsi pengawasan. Dengan tidak carrying out its supervisory function. By not providing
adanya fasilitas pinjaman, Perseroan memastikan bahwa loan facilities, the Company ensures that each member
setiap anggota Dewan Komisaris terbebas dari potensi of the Board of Commissioners is free from potential
benturan kepentingan dan tidak memiliki ketergantungan conflicts of interest and does not have any financial
finansial kepada Perseroan, sehingga seluruh keputusan dependency on the Company, thereby ensuring that
dan nasihat yang diberikan dapat dilakukan secara all decisions and advice are delivered in a professional,
profesional, transparan, dan sesuai prinsip tata kelola transparent manner and in accordance with good
perusahaan yang baik (GCG). corporate governance (GCG) principles.
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Program Pengembangan Kompetensi Dewan Komisaris Tahun 2025
Board of Commissioners Competency Development Program for 2025
Tanggal Topik Webinar/Workshop Durasi (Jam) Penyelenggara
No.
Date Webinar/Workshop Topic Duration (Hours) Organizer
1. 4 Februari 2025 Seminar Nasional “Arah Kebijakan OJK Tahun 2025 4 APPI
4 February 2025 dan Strategi Pertumbuhan Ekonomi Pemerintah Baru“ |
National Seminar “OJK Policy Direction for 2025 and the
New Government’s Economic Growth Strategy”
2. 30 Juli 2025 Sertifikasi Dasar Komisaris | Basic Commissioner 16 SPPI
30 July 2025 Certification
3. 2 September 2025 Seminar Nasional "Economic Outlook 2026" | National 4 APPI
2 September 2025 Seminar “Economic Outlook 2026”
4. 28 Oktober 2025 Seminar Nasional “Resilience and Turnaround: Indonesia’s 4 APPI
28 October 2025 Economic Direction” | National Seminar “Resilience and
Turnaround: Indonesia’s Economic Direction”
Program Orientasi/ Pengenalan Bagi Dewan Orientation Program for New Board of
Komisaris Baru Tahun 2025 Commissioners in 2025
Sehubungan dengan perubahan susunan Dewan In connection with the changes in the composition of
Komisaris pada tahun 2025, Perseroan melaksanakan the Board of Commissioners in 2025, the Company
proses transisi bagi anggota baru guna mempercepat carried out a transition process for the new members
pemahaman terhadap operasional bisnis. Proses transisi to accelerate their understanding of the business
dilakukan melalui metode pengenalan secara fungsional. operations. The transition process was conducted
Hal ini mencakup diskusi mendalam dengan jajaran through functional orientation methods. This includes
manajemen guna memberikan gambaran komprehensif in-depth discussions with the management team to
mengenai tantangan strategis serta arah kebijakan provide a comprehensive overview of the strategic
Perseroan ke depan. challenges and future policy directions of the Company.
Penilaian Kinerja Komite-Komite di Bawah Performance Evaluation of Committees
Dewan Komisaris Under the Board of Commissioners
Pada tahun 2025, Dewan Komisaris melakukan evaluasi In 2025, the Board of Commissioners conducted
atas kinerja seluruh komite yang berada di bawah an evaluation of the performance of all committees
koordinasinya sebagai bagian dari upaya penguatan under its coordination as part of efforts to strengthen
tata kelola perusahaan yang baik (GCG). Penilaian the implementation of good corporate governance
ini mencakup efektivitas pelaksanaan tugas, kualitas (GCG). The evaluation covered the effectiveness of
rekomendasi yang diberikan, serta kontribusi masing- task implementation, the quality of recommendations
masing komite dalam mendukung fungsi pengawasan provided, and the contribution of each committee in
Dewan Komisaris. supporting the supervisory function of the Board of
Commissioners.
• Komite Audit • Audit Committee
Komite Audit dinilai telah melaksanakan tugas dan The Audit Committee was assessed to have effectively
tanggung jawabnya secara efektif dalam mendukung performed its duties in supporting the supervisory
fungsi pengawasan Dewan Komisaris, khususnya function of the Board of Commissioners, particularly
terkait dengan integritas laporan keuangan, regarding the integrity of financial statements,
efektivitas sistem pengendalian internal, serta the effectiveness of the internal control system,
kepatuhan terhadap peraturan perundang-undangan and compliance with applicable regulations. The
yang berlaku. Komite secara aktif melakukan committee actively reviewed financial statements,
penelaahan atas laporan keuangan, berkoordinasi coordinated with internal and external auditors,
dengan auditor internal dan auditor eksternal, serta and provided constructive recommendations to
memberikan rekomendasi yang konstruktif kepada the Board of Commissioners. Overall, the Audit
Dewan Komisaris. Secara keseluruhan, kinerja Komite Committee’s performance was assessed as effective
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Audit dinilai efektif dalam mendukung penerapan in supporting the implementation of good corporate
tata kelola perusahaan yang baik serta meningkatkan governance and enhancing accountability and
akuntabilitas dan transparansi pengelolaan transparency in the Company’s management.
Perseroan.
• Komite Nominasi dan Remunerasi • Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi dinilai telah The Nomination and Remuneration Committee
melaksanakan tugasnya dengan baik dalam was assessed to have performed its duties well
memastikan proses nominasi, evaluasi, dan by ensuring that the nomination, evaluation, and
penetapan remunerasi bagi anggota Direksi dan determination of remuneration for members of the
Dewan Komisaris dilakukan secara objektif dan sesuai Board of Directors and the Board of Commissioners
praktik terbaik. Komite juga berperan aktif dalam were carried out objectively and in line with best
mengkaji struktur organisasi, kebutuhan kompetensi, practices. The committee also played an active
serta kebijakan SDM strategis. Kinerja komite ini role in reviewing the organizational structure,
dinilai efektif dalam mendukung keberlanjutan competency requirements, and strategic HR policies.
kepemimpinan dan peningkatan kualitas tata kelola. The performance of this committee was considered
effective in supporting leadership continuity and
improving the quality of governance.
• Komite Pemantau Risiko • Risk Monitoring Committee
Komite Pemantau Risiko menunjukkan kinerja yang The Risk Monitoring Committee demonstrated
solid dalam memantau profil risiko Perseroan serta solid performance in monitoring the Company’s
efektivitas kerangka manajemen risiko. Sepanjang risk profile and the effectiveness of its risk
2025, komite ini memberikan pemantauan terhadap management framework. Throughout 2025, the
risiko strategis, operasional, keuangan, dan committee monitored strategic, operational,
kepatuhan, serta memastikan mitigasi yang tepat financial, and compliance risks and ensured that
diterapkan oleh manajemen. Rekomendasi Komite appropriate mitigation measures were implemented
Pemantau Risiko dinilai relevan dan membantu Dewan by management. The recommendations of the Risk
Komisaris dalam mengawasi penerapan manajemen Monitoring Committee were considered relevant
risiko secara komprehensif. Kinerjanya dinilai baik and helpful in assisting the Board of Commissioners
dan mendukung stabilitas serta keberlanjutan to comprehensively oversee the implementation of
operasional Perseroan. risk management. Its performance was assessed as
good and supportive of the stability and operational
continuity of the Company.
Dewan Pengawas Syariah
Sharia Supervisory Board
Dewan Pengawas Syariah (DPS) merupakan organ The Sharia Supervisory Board (DPS) is an important
penting dalam struktur tata kelola Perseroan yang organ in the governance structure of the Company,
menjalankan kegiatan usaha berbasis prinsip syariah. DPS overseeing activities based on Sharia principles. The
bertugas memastikan seluruh aktivitas, produk, layanan, DPS is tasked with ensuring that all operations, products,
serta kebijakan operasional Perseroan dijalankan sesuai services, and operational policies of the Company are
dengan prinsip-prinsip syariah sebagaimana ditetapkan conducted in accordance with the Sharia principles
oleh Dewan Syariah Nasional–Majelis Ulama Indonesia set by the National Sharia Council - Indonesian Ulema
(DSN-MUI) dan ketentuan regulator terkait. Council (DSN-MUI) and related regulations.
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Dalam menjalankan fungsinya, DPS melakukan In carrying out its function, the DPS reviews and provides
penelaahan dan memberikan nasihat serta rekomendasi advice and recommendations to the Board of Directors
kepada Direksi dan Dewan Komisaris atas implementasi and the Board of Commissioners on the implementation
kepatuhan syariah, termasuk dalam pengembangan of Sharia compliance, including in the development of
produk baru, kontrak bisnis, dan mekanisme transaksi. new products, business contracts, and transaction
DPS juga melakukan pengawasan berkala, baik melalui mechanisms. The DPS also conducts periodic oversight,
rapat rutin, peninjauan dokumen, maupun kunjungan ke either through regular meetings, document reviews,
unit kerja, untuk memastikan tidak terdapat praktik yang or visits to business units, to ensure that there are no
menyimpang dari ketentuan syariah. practices deviating from Sharia guidelines.
Selain itu, DPS bertanggung jawab menyampaikan Moreover, the DPS is responsible for reporting Sharia
laporan hasil pengawasan syariah kepada pemegang supervision results to shareholders and regulators as
saham dan regulator sebagai bagian dari transparansi part of transparency and accountability. Throughout the
dan akuntabilitas. Selama tahun berjalan, DPS berperan year, the DPS actively maintains the integrity of Sharia
aktif dalam menjaga integritas operasional syariah, operations, provides strategic input, and ensures that
memberikan masukan strategis, serta memastikan the Company’s business activities always align with
bahwa kegiatan usaha Perseroan senantiasa berada correct Sharia principles.
dalam koridor prinsip syariah yang benar.
Dewan Pengawas Syariah (DPS) dibentuk berdasarkan The DPS is established based on the regulations
ketentuan peraturan perundang-undangan yang governing Sharia-based financing business operations.
mengatur penyelenggaraan usaha pembiayaan The existence of the DPS is based on POJK No. 10/
berdasarkan prinsip syariah. Keberadaan DPS POJK.05/2019 concerning the Implementation of Sharia
berlandaskan pada POJK No. 10/POJK.05/2019 tentang Financing Companies and Sharia Units in Financing
Penyelenggaraan Usaha Perusahaan Pembiayaan Companies, as amended by POJK No. 35 of 2025,
Syariah Dan Unit Usaha Syariah Perusahaan Pembiayaan which mandates every Sharia financing company or
sebagaimana telah diubah beberapa kali dengan POJK Sharia business unit to have DPS as Sharia compliance
No.35 Tahun 2025 tentang Perubahan Atas POJK No. supervisors. Additionally, the duties of the DPS also refer
46 Tahun 2024 tentang Pengembangan dan Penguatan to SEOJK No. 36/SEOJK.05/2015 and fatwas from DSN-
Perusahaan Pembiayaan, Perusahaan Pembiayaan MUI, which serve as the primary reference in ensuring
Infrastruktur, dan Perusahaan Modal Ventura, yang all products, business activities, and transactions of the
mewajibkan setiap perusahaan pembiayaan syariah Company comply with applicable Sharia principles. The
atau unit usaha syariah untuk memiliki DPS sebagai Company’s Articles of Association further strengthen
pengawas kepatuhan syariah. Selain itu, tugas DPS juga this legal foundation by regulating the appointment
mengacu pada SEOJK No. 36/SEOJK.05/2015 serta mechanism, term of office, and authority of the DPS
fatwa-fatwa Dewan Syariah Nasional–MUI yang menjadi within the governance structure.
rujukan utama dalam memastikan seluruh produk,
kegiatan usaha, dan transaksi Perseroan sesuai dengan
prinsip syariah yang berlaku. Anggaran Dasar Perseroan
turut memperkuat landasan hukum tersebut dengan
mengatur mekanisme pengangkatan, masa jabatan, dan
kewenangan DPS dalam struktur tata kelola.
Susunan dan Komposisi Dewan Composition and Structure of the
Pengawas Syariah Sharia Supervisory Board
Profil Dewan Pengawas Syariah Perseroan dapat dilihat The profile of the Sharia Supervisory Board (Dewan
pada bab Profil Perusahaan dalam laporan tahunan ini. Pengawas Syariah) of the Company can be found in the
Company Profile chapter of this Annual Report.
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Tugas dan Tanggung Jawab Dewan Duties and Responsibilities of the
Pengawas Syariah Sharia Supervisory Board
Tugas dan tanggung jawab Dewan Pengawas Syariah The duties and responsibilities of the Sharia Supervisory
adalah sebagai berikut: Board are as follows:
1. Dewan Pengawas Syariah memberikan nasihat dan 1. The Sharia Supervisory Board provides advice and
saran kepada Direksi serta mengawasi aspek syariah recommendations to the Board of Directors and
kegiatan operasional Perseroan Syariah dan sebagai supervises the Sharia aspects of the operational
wakil Perseroan Syariah pada DSN-MUI; activities of the Sharia Company, acting as the
representative of the Sharia Company at DSN-MUI.
2. Dewan Pengawas Syariah wajib melaksanakan tugas 2. The Sharia Supervisory Board must perform
pengawasan dan pemberian nasihat dan saran supervisory duties and provide advice and
kepada Direksi agar kegiatan Perseroan sesuai recommendations to the Board of Directors to
dengan Prinsip Syariah; ensure the Company’s activities comply with Sharia
Principles.
3. Pelaksanaan tugas pengawasan dan pemberian nasihat 3. The supervisory duties and advice provided by the
dan saran yang dilakukan DPS dilakukan terhadap : Sharia Supervisory Board include:
a. Kegiatan pembiayaan syariah a. Sharia financing activities
b. Akad pembiayaan syariah yang dipasarkan oleh b. Sharia financing contracts marketed by the
Perseroan dan Unit Usaha Syariah (UUS) Company and Sharia Business Units (UUS)
c. Praktik pemasaran pembiayaan syariah yang c. Marketing practices of Sharia financing
dilakukan oleh Perseroan dan Unit Usaha Syariah conducted by the Company and Sharia Business
(UUS) Units (UUS)
4. Mewakili Perseroan pada DSN-MUI; 4. Representing the Company at DSN-MUI.
5. Bertindak sebagai mediator antara Perseroan dengan 5. Acting as a mediator between the Company and DSN-
DSN-MUI dalam mengkomunikasikan usulan dan MUI in communicating proposals and suggestions
saran pengembangan produk, jasa yang memerlukan for the development of products and services that
kajian dan fatwa dari DSN-MUI; require review and fatwa from DSN-MUI.
6. Mengevaluasi pertanggungjawaban Direksi atas 6. Evaluating the Board of Directors’ accountability for
pelaksanaan kebijakan Manajemen Risiko yang terkait the implementation of Risk Management policies
dengan pemenuhan prinsip syariah. related to the fulfillment of Sharia principles.
Rapat Dewan Pengawas Syariah Sharia Supervisory Board Meetings
Berdasarkan aturan OJK, dimana Dewan Pengawas According to OJK regulations, the Sharia Supervisory
Syariah wajib menyelenggarakan rapat secara berkala Board must hold meetings periodically at least 6 (six)
paling sedikit 6 (enam) kali dalam 1 tahun. Pada tahun times a year. In 2025, the Sharia Supervisory Board held
2025, Dewan Pengawas Syariah telah menyelenggarakan 6 (six) meetings. The table below shows the details of
Rapat sebanyak 6 (enam) kali. Berikut tabel pelaksanaan the Sharia Supervisory Board’s meetings:
rapat Dewan Pengawas Syariah:
Jumlah Kehadiran
Nama Jabatan Jumlah Rapat % Kehadiran
Number of
Name Position Number of Meetings Attendance
Attendances
Name Jabatan 6 6 100%
Berikut pembahasan mengenai agenda rapat yang Discussion on the agenda of the meetings held by the
dilakukan oleh Dewan Pengawas Syariah pada tahun Sharia Supervisory Board in 2025:
2025:
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Pelaksanaan Rapat Dewan Pengawas Syariah Bersama Direksi, Pejabat Eksekutif, dan/atau Pimpinan UUS
Sharia Supervisory Board Meeting with the Board of Directors, Executive O cers, and/or UUS Leaders
Jumlah Peserta
Tanggal Topik/Materi Pembahasan
No. Number of
Date Topic/Discussion
Participants
1. 25 Februari 2025 5 Peserta a. Pemaparan kinerja pembiayaan dan keuangan UUS s.d Januari 2025 dan
25 February 2025 5 Participants Rencana Bisnis 2025;
b. Pemaparan saldo ta’dzir per Januari 2025 beserta realisasi penggunaannya;
c. Update Bisnis Syariah;
d. Update Compliance Syariah;
e. Pengembangan Bisnis.
a. Presentation of financing and financial performance of UUS up to January
2025 and Business Plan for 2025
b. Presentation of ta’dzir balance as of January 2025 and its utilization
c. Update on Sharia Business
d. Update on Sharia Compliance
e. Business Development
2. 30 April 2025 3 Peserta a. Pemaparan kinerja pembiayaan dan keuangan UUS s.d April 2025;
30 April 2025 3 Participants b. Pemaparan saldo ta’dzir per 29 April 2025 beserta realisasi penggunaannya;
c. Update Bisnis Syariah;
d. Update Compliance Syariah;
e. Pendanaan.
a. Presentation of financing and financial performance of UUS up to April 2025
b. Presentation of ta’dzir balance as of April 29, 2025, and its utilization
c. Update on Sharia Business
d. Update on Sharia Compliance
e. Funding
3. 5 Juni 2025 3 Peserta a. Pemaparan kinerja keuangan s.d Mei 2025;
5 June 2025 3 Participants b. Update Bisnis Syariah;
c. Pemaparan saldo ta’dzir per Mei 2025;
d. Pendanaan UUS;
e. Proses Pemasaran Pembiayaan UUS.
a. Presentation of financial performance up to May 2025
b. Update on Sharia Business
c. Presentation of ta’dzir balance as of May 2025
d. UUS Funding
e. Marketing Process of UUS Financing
4. 16 Juli 2025 3 Peserta a. Update Bisnis Syariah;
16 July 2025 3 Participants b. Update Compliance Syariah;
c. Pendanaan UUS;
d. Lain-lain.
a. Update on Sharia Business
b. Update on Sharia Compliance
c. UUS Funding
d. Miscellaneous
5. 14 Oktober 2025 2 Peserta a. Update Bisnis Syariah terkait nasabah PT. Cipta Panji Manunggal &
14 October 2025 2 Participants PT Sembilan Benua;
b. Pendanaan UUS;
c. Realisasi dana ta’zir.
a. Update on Sharia Business regarding customers PT. Cipta Panji Manunggal &
PT. Sembilan Benua
b. UUS Funding
c. Realization of ta’dzir funds
6. 12 Desember 2025 2 Peserta a. Update Strategi Bisnis 2026;
12 December 2025 2 Participants b. Update terkait pencabutan surat peringatan OJK untuk UUS;
c. Pendanaan UUS;
a. Update on Business Strategy for 2026
b. Update regarding the lifting of OJK warning letter for UUS
c. UUS Funding
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Direksi
Board of Directors
Direksi merupakan organ Perseroan yang memegang The Board of Directors is a strategic body in the Company
peran strategis dalam memimpin, mengelola, dan responsible for leading, managing, and controlling the
mengendalikan operasional perusahaan sehari-hari. daily operations. As the party fully responsible for the
Sebagai pihak yang bertanggung jawab penuh atas Company’s management, the Board ensures that each
pengelolaan Perseroan, Direksi memastikan bahwa setiap policy, business decision, and operational activity is
kebijakan, keputusan bisnis, dan aktivitas operasional carried out in line with the Company’s vision, mission,
dijalankan sesuai visi, misi, strategi, serta prinsip tata strategy, and principles of good corporate governance
kelola perusahaan yang baik (GCG). Dalam menjalankan (GCG). The Board of Directors adheres to the provisions
fungsinya, Direksi berpedoman pada ketentuan of the Articles of Association, the Limited Liability
Anggaran Dasar, Undang-Undang Perseroan Terbatas, Company Law, and Financial Services Authority
serta regulasi Otoritas Jasa Keuangan, sehingga seluruh regulations, ensuring that all managerial processes run
proses manajerial dapat berlangsung secara transparan, transparently, accountably, and in alignment with the
akuntabel, dan selaras dengan kepentingan pemangku interests of stakeholders. Through effective leadership,
kepentingan. Melalui kepemimpinan yang efektif, Direksi the Board is committed to fostering business growth,
berkomitmen untuk mendorong pertumbuhan usaha, maintaining operational integrity, and creating
menjaga integritas operasional, serta menciptakan nilai sustainable value for the Company.
tambah berkelanjutan bagi Perseroan.
Dasar Hukum Legal Basis
1. UU No. 40 tahun 2007 tentang Perseroan Terbatas; 1. Law No. 40 of 2007 on Limited Liability Companies;
2. POJK No. 33/POJK.04/2014 (“POJK 33/2014”) tanggal 2. POJK No. 33/POJK.04/2014 (“POJK 33/2014”) dated
8 Desember 2014 tentang Direksi dan Dewan December 8, 2014, concerning the Board of Directors
Komisaris Emiten atau Perusahaan Publik; dan and the Board of Commissioners of Issuers or Public
Companies; and
3. Peraturan Otoritas Jasa Keuangan Nomor 48 Tahun 3. Financial Services Authority Regulation No. 48 of
2024 Tentang Tata Kelola yang Baik Bagi Lembaga 2024 on Good Governance for Financing Institutions,
Pembiayaan, Perusahaan Modal Ventura, Lembaga Venture Capital Companies, Microfinance
Keuangan Mikro, dan Lembaga Jasa Keuangan Institutions, and Other Financial Services Institutions.
Lainnya.
Pedoman Kerja Direksi Board Manual
Pedoman Kerja Direksi atau Board Manual merupakan The Board Manual serves as an essential guide that
acuan penting yang mengatur tata cara Direksi dalam governs how the Board of Directors carries out the
menjalankan fungsi pengelolaan Perseroan secara function of managing the Company effectively and
efektif dan sesuai prinsip tata kelola perusahaan in accordance with good corporate governance
yang baik. Dokumen ini memuat ketentuan mengenai principles. This document includes provisions on the
tugas, tanggung jawab, dan kewenangan Direksi dalam duties, responsibilities, and authority of the Board in
memastikan seluruh kegiatan operasional dan strategis ensuring that all operational and strategic activities
Perseroan berjalan sesuai ketentuan perundang- of the Company are carried out in compliance with
undangan, Anggaran Dasar, serta kebijakan internal. applicable laws, Articles of Association, and internal
Selain itu, pedoman ini mencakup prinsip etika, policies. Additionally, it outlines ethical principles,
ketentuan rapat Direksi, mekanisme pengambilan board meeting rules, decision-making mechanisms, risk
keputusan, pengelolaan risiko, serta kewajiban pelaporan management, and reporting obligations to the Board of
kepada Dewan Komisaris. Dengan adanya pedoman ini, Commissioners. The manual provides the Board with a
Direksi memiliki landasan kerja yang jelas dan terstruktur, clear and structured work foundation, enabling them to
sehingga dapat menjalankan mandatnya secara carry out their mandate professionally, transparently,
profesional, transparan, dan akuntabel demi mendukung and accountably to support the Company’s goals.
pencapaian tujuan Perseroan.
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Kriteria Keanggotaan Direksi Board of Directors Membership
Criteria
Kriteria Keanggotaan Direksi Perseroan, dibentuk The criteria for Board membership are based on POJK
berdasarkan POJK 33/2014 yang mengatur tentang 33/2014, which governs the Board of Directors and the
Direksi dan Dewan Komisaris Emiten atau Perusahaan Board of Commissioners of Issuers or Public Companies.
Publik. Berikut adalah penjelasan mengenai kriteria The following outlines the membership criteria according
keanggotaan direksi menurut POJK 33/2014: to POJK 33/2014:
1. Mempunyai akhlak, moral, dan integritas yang baik. 1. Possess good moral character and integrity;
2. Cakap melakukan perbuatan hukum. 2. Capable of performing legal acts;
3. Setiap anggota Direksi harus memenuhi persyaratan 3. Each Director must pass the fit and proper test as
telah lulus penilaian kemampuan dan kepatutan per Financial Services Authority regulations;
sesuai dengan ketentuan Peraturan Otoritas Jasa
Keuangan.
4. Anggota direksi harus memiliki latar belakang 4. Directors must have an adequate educational
pendidikan yang memadai untuk menjalankan tugas background to carry out their duties and
dan tanggung jawabnya. Tidak ada persyaratan responsibilities. Although there are no specific
khusus untuk tingkat pendidikan, tetapi pengalaman educational requirements, relevant experience is
dalam bidang yang relevan sangat dihargai. highly valued;
5. Anggota direksi diharapkan memiliki pengalaman 5. Directors are expected to have experience in
dalam manajemen perusahaan atau memiliki company management or possess relevant
kompetensi yang relevan dengan bidang usaha competencies for the business field. Experience in
perusahaan tersebut. Pengalaman dalam bidang leadership and decision making is essential.
kepemimpinan dan pengambilan keputusan sangat
penting.
6. Anggota direksi harus memiliki reputasi yang baik, 6. Directors must have a good reputation, i.e., they
yaitu tidak pernah terlibat dalam tindak pidana should not have been involved in financial crimes
keuangan, seperti penipuan atau penggelapan, atau such as fraud or embezzlement, or any other criminal
tindak pidana lain yang merugikan perusahaan atau offenses that could harm the company or society;
masyarakat.
7. Calon anggota direksi harus mematuhi regulasi 7. Director candidates must comply with applicable
yang berlaku, termasuk undang-undang tentang regulations, including the Limited Liability Company
perseroan terbatas dan peraturan OJK. Law and OJK regulations;
8. Anggota direksi tidak boleh memiliki kewenangan atau 8. Directors should not have any authority or
hubungan yang dapat mengganggu kemampuannya relationships that could interfere with their ability to
dalam menjalankan tugas secara objektif dan perform their duties objectively and professionally;
profesional.
9. Anggota direksi harus bebas dari konflik kepentingan 9. Directors must be free from conflicts of interest that
yang dapat mempengaruhi keputusan yang could influence decisions made for the Company’s
diambil dalam rangka kepentingan perusahaan. benefit. This includes involvement in activities that
Ini termasuk keterlibatan dalam kegiatan yang conflict with the company’s interests or relationships
bertentangan dengan kepentingan perusahaan atau with parties who have conflicting interests;
hubungan dengan pihak yang memiliki kepentingan
bertentangan.
10. Anggota direksi harus memiliki kemampuan dalam 10. Directors must have the ability to manage the
hal pengelolaan perusahaan dan pengawasan company and oversee operations, including
operasional, termasuk kemampuan untuk mengelola managing risks and implementing strategic policies;
risiko dan menjalankan kebijakan strategis.
11. Anggota direksi harus siap bertanggung jawab 11. Directors must be personally responsible for
secara pribadi atas pengelolaan perusahaan dan managing the company and the decisions made by
keputusan-keputusan yang diambil oleh direksi. the Board;
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12. Anggota direksi tidak boleh berasal dari perusahaan 12. Directors should not come from a company facing
yang sedang menghadapi masalah keuangan serious financial issues or legal problems that could
yang serius atau masalah hukum yang dapat affect the company’s viability;
mempengaruhi kelayakan perusahaan.
13. Calon anggota direksi harus menyatakan 13. Director candidates must declare their willingness
kesediaannya untuk menjalankan tugas dan tanggung to carry out their duties and responsibilities,
jawab sebagai anggota direksi perusahaan, serta dedicating themselves fully;
dapat menjalankan tugas tersebut dengan penuh
dedikasi.
14. POJK 33/2014 mengatur batas usia pensiun 14. POJK 33/2014 sets a retirement age limit for Directors.
untuk anggota direksi. Anggota direksi sebaiknya Directors should be of an appropriate age to ensure
memiliki usia yang sesuai dengan jangka waktu they can contribute effectively to decision-making
pengabdian yang cukup bagi perusahaan, agar dapat and long-term planning;
berkontribusi secara maksimal dalam pengambilan
keputusan dan perencanaan jangka panjang.
15. Anggota direksi tidak boleh memiliki hubungan 15. Directors must not have familial ties with external
keluarga dengan auditor eksternal perusahaan dalam auditors for a specified period to avoid conflicts
periode tertentu untuk menghindari adanya konflik of interest and ensure independence in financial
kepentingan dan menjamin independensi dalam reporting;
pelaporan keuangan.
16. Anggota direksi harus memiliki integritas dan 16. Directors must have high integrity and credibility,
kredibilitas yang tinggi, terutama karena perusahaan especially because public companies are directly
publik berhadapan langsung dengan para accountable to shareholders and the public. The
pemegang saham dan publik. Keputusan direksi Board’s decisions must prioritize the Company’s
harus memprioritaskan kepentingan jangka panjang long-term interests.
perusahaan.
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the
Board of Directors
Sebagai badan eksekutif yang mengelola operasional As the executive body managing daily operations, the
sehari-hari, Direksi bertanggung jawab atas pengambilan Board of Directors is responsible for making strategic
keputusan strategis yang dapat mempengaruhi decisions that affect the sustainability and growth
kelangsungan dan pertumbuhan Perseroan. Berikut of the Company. The following are the duties and
adalah rincian tugas dan tanggung jawab direksi responsibilities of the Board of Directors:
perseroan:
1. Direksi bertanggung jawab atas pengelolaan kegiatan 1. Managing the Company’s daily operational activities,
operasional perusahaan sehari-hari, termasuk including human resources, production, marketing,
pengaturan sumber daya manusia, produksi, and financial management;
pemasaran, dan pengelolaan keuangan.
2. Menyusun kebijakan dan rencana strategis jangka 2. Developing long-term strategic policies and plans
panjang perusahaan yang mencakup area seperti for the Company, covering areas such as market
ekspansi pasar, inovasi produk, dan alokasi sumber expansion, product innovation, and resource
daya. allocation;
3. Mengelola dan membuat keputusan terkait dengan 3. Managing and making decisions regarding the
anggaran perusahaan, investasi, dan pengelolaan company’s budget, investments, and capital
modal. management;
4. Direksi harus memastikan bahwa perusahaan memiliki 4. Ensuring the Company has competent staff and
tenaga kerja yang kompeten dan berkompetisi di competes effectively in relevant markets;
pasar yang relevan.
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5. Menyampaikan laporan keuangan yang akurat 5. Reporting accurate and transparent financial
dan transparan kepada pemegang saham, dewan statements to shareholders, the Board of
komisaris, dan otoritas terkait, serta memastikan Commissioners, and regulatory authorities, and
perusahaan patuh terhadap peraturan perpajakan. ensuring compliance with tax regulations;
6. Membuat kebijakan dan prosedur mitigasi risiko yang 6. Establishing effective risk mitigation policies and
efektif dan memastikan bahwa seluruh risiko yang ensuring that all risks faced by the company are
dihadapi perusahaan ditangani dengan baik. well-managed;
7. Memastikan bahwa seluruh kegiatan operasional 7. Ensuring that all operational activities comply with
perusahaan mematuhi hukum dan peraturan yang applicable laws and regulations, including those
berlaku, baik yang berkaitan dengan perpajakan, related to taxation, labor, and industry regulations;
ketenagakerjaan, maupun peraturan sektor industri.
8. Menjaga komunikasi yang baik dengan pemegang 8. Maintaining good communication with shareholders
saham dan pemangku kepentingan lainnya, serta and other stakeholders and periodically reporting on
melaporkan perkembangan dan kinerja perusahaan the Company’s progress and performance;
secara periodik.
9. Mengidentifikasi area yang perlu diperbaiki dan 9. Identifying areas that need improvement and
mengimplementasikan langkah-langkah untuk implementing measures to enhance efficiency and
meningkatkan efisiensi serta pencapaian tujuan achieve the Company’s goals;
perusahaan.
10. Memastikan bahwa perusahaan beroperasi dengan 10. Ensuring that the Company operates while
memperhatikan dampak sosial dan lingkungan. considering the social and environmental impacts;
11. Mengawasi kepatuhan terhadap kebijakan internal 11. Overseeing compliance with internal policies
perusahaan dan memastikan bahwa sistem and ensuring that the internal control system is
pengendalian internal berfungsi dengan baik. functioning properly;
12. Menyampaikan laporan dan informasi yang relevan 12. Reporting regularly to the Board of Commissioners
mengenai kegiatan operasional perusahaan kepada regarding the Company’s operational activities;
dewan komisaris secara teratur.
13. Mengelola komunikasi perusahaan secara proaktif 13. Proactively managing corporate communication and
dan menangani masalah yang berpotensi merusak addressing any issues that could potentially harm
reputasi perusahaan dengan cepat dan tepat. the Company’s reputation.
Secara keseluruhan, tugas dan tanggung jawab Direksi In conclusion, the duties and responsibilities of the
meliputi pengelolaan operasional, pengambilan Board of Directors encompass operational management,
keputusan strategis, pengelolaan risiko, pemenuhan strategic decision-making, risk management, legal
kewajiban hukum, serta pelaporan kepada pemegang compliance, and reporting to shareholders and
saham dan pemangku kepentingan. Direksi harus stakeholders. The Board must carry out these duties with
menjalankan tanggung jawab ini dengan penuh integritas full integrity and transparency to ensure the Company’s
dan transparansi untuk memastikan keberlanjutan dan long-term sustainability and success.
kesuksesan perusahaan dalam jangka panjang.
Pembagian Tugas dan Tanggung Division of Duties and Responsibilities
Jawab masing-masing Direksi of Each Director
Pengaturan pembagian tugas dan tanggung jawab The division of duties and responsibilities of the Directors
Direksi telah ditetapkan berdasarkan Kebijakan has been established according to the Good Corporate
Tata Kelola Perusahaan yang Baik Nomor KBJ/ERM- Governance Policy No. KBJ/ERM-02/2022/U dated
02/2022/U tanggal 6 Februari 2024. Struktur pembagian February 6, 2024. The structure of this division includes
tugas tersebut mencakup peran President Director, the roles of the President Director, Finance Director,
Finance Director, serta Human Capital, Information and Human Capital, Information Communications
Communications Technology & Operation Director Technology & Operation Director (HC, ICT & Operation
(HC, ICT & Operation Director), sebagaimana diatur Director), as further outlined in the Board Manual, which
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lebih lanjut dalam dokumen Board Manual yang menjadi serves as a joint work guide for the Board of Directors
pedoman kerja bersama Direksi dan Dewan Komisaris. and the Board of Commissioners. In carrying out daily
Dalam pelaksanaan tugas sehari-hari, Direksi juga dapat duties, the Board may delegate operational decision-
mendelegasikan kewenangan pengambilan keputusan making authority to relevant work units for economic,
operasional kepada unit-unit kerja terkait aspek social, environmental, and sustainable financial aspects.
ekonomi, sosial, lingkungan, dan keuangan berkelanjutan. All reports regarding performance, strategic issues,
Seluruh pelaporan mengenai kinerja, isu strategis, and the latest developments, including decisions
serta perkembangan terbaru, termasuk keputusan related to ESG aspects and sustainable finance, are
yang berkaitan dengan aspek ESG dan keuangan periodically presented in Board meetings, the results of
berkelanjutan, disampaikan secara berkala dalam rapat which are subsequently communicated to the Board of
Direksi, yang hasilnya kemudian disampaikan kepada Commissioners through various official reports.
Dewan Komisaris melalui berbagai laporan resmi.
President Director a. Bertanggung jawab serta memiliki tugas dan wewenang membawahi fungsi-fungsi sebagai
berikut:
1. Finance Director;
2. HC, ICT & Operation Director;
3. Enterprise Risk Management, Compliance and AML-CFT;
4. Internal Audit Department;
5. Credit Management
b. Stakeholders bertindak sebagai koordinator Direksi.
c. Tugas-tugas lain sesuai dengan Anggaran Dasar Perseroan.
a. Responsible for and has the authority to oversee the following functions:
1. Finance Director;
2. HC, ICT & Operation Director;
3. Enterprise Risk Management, Compliance, and AML-CFT;
4. Internal Audit Department;
5. Credit Management
b. Stakeholders act as the coordinator of the Board of Directors.
c. Other duties in accordance with the Company’s Articles of Association.
Finance Director a. Bertanggung jawab serta memiliki tugas dan wewenang membawahi fungsi-fungsi sebagai
berikut:
1. Finance and Accounting Division;
2. Legal & Corporate Secretary Division;
b. Menetapkan kebijakan pelaksanaan seluruh aktivitas yang berkaitan dengan pengelolaan
pinjaman, pajak & analisa keuangan.
c. Melaksanakan pengawasan dan evaluasi terhadap seluruh aktivitas yang berkaitan dengan
fungsi Keuangan dan Legal & Corporate Secretary.
d. Melaksanakan tugas-tugas lain sesuai dengan Anggaran Dasar Perusahaan.
a. Responsible for and has the authority to oversee the following functions:
1. Finance and Accounting Division;
2. Legal & Corporate Secretary Division;
c. Establishing policies for the implementation of all activities related to loan management,
taxes, and financial analysis.
d. Supervising and evaluating all activities related to the Finance function and Legal &
Corporate Secretary.
e. Performing other duties as stipulated in the Company’s Articles of Association.
Human Capital, Information a. Bertanggung jawab serta memiliki tugas dan wewenang membawahi fungsi-fungsi sebagai
Communications Technology & berikut:
Operation Director 1. Reward and People Development Department;
2. People Management and GA Department;
3. Information & Communication Technology;
4. Operation Management Division; dan
5. Collection, Recovery and Asset Management;
b. Melaksanakan tugas-tugas lain sesuai dengan Anggaran Dasar Perusahaan.
a. Responsible for and has the authority to oversee the following functions:
1. Reward and People Development Department;
2. People Management and GA Department;
3. Information & Communication Technology;
4. Operation Management Division; and
5. Collection, Recovery, and Asset Management;
b. Performing other duties as stipulated in the Company’s Articles of Association.
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Kebijakan Pengangkatan, Masa Policy on Appointment, Term of O ce,
Jabatan dan Pengunduran Diri Direksi and Resignation of Directors
Sesuai dengan isi Tata Tertib Kerja Direksi, berikut ini According to the provisions in the Board of Directors’
adalah ketentuan pengangkatan, masa jabatan, dan Code of Conduct, the following are the regulations
pengunduran diri Direksi Perseroan, yaitu: regarding the appointment, term of office, and
resignation of the Company’s Directors:
1. Anggota Direksi diangkat untuk jangka waktu 3 (tiga) 1. Directors are appointed for a term of 3 (three) years
tahun dan dapat diangkat kembali untuk periode and may be reappointed for subsequent terms.
jabatan berikutnya;
2. Jabatan anggota Direksi dengan sendirinya berakhir, 2. The position of a Director automatically ends if the
jika anggota Direksi: Director:
a. Mengundurkan diri; a. Resigns;
b. Meninggal dunia; b. Passes away;
c. Diberhentikan berdasarkan RUPS; dan c. Is dismissed by the General Meeting of
Shareholders (GMS); or
d. Tidak lagi memenuhi persyaratan perundang- d. No longer meets the applicable legal
undangan yang berlaku. requirements.
3. Dalam hal terdapat anggota Direksi yang 3. If a Director resigns, they must submit their
mengundurkan diri, anggota Direksi yang resignation to the Company.
bersangkutan wajib menyampaikan kepada
Perusahaan;
4. Perusahaan wajib menyelenggarakan RUPS untuk 4. The Company is required to hold a General Meeting
memutuskan permohonan pengunduran diri anggota of Shareholders (GMS) to decide on the resignation
Direksi paling lambat 90 (sembilan puluh) hari setelah request within a maximum of 90 (ninety) days after
diterimanya permohonan pengunduran diri; receiving the resignation letter.
5. Anggota Direksi wajib menyampaikan pengunduran 5. A Director must submit their resignation if involved
diri sebagai anggota Direksi kepada Perusahaan in financial crimes as stipulated by applicable
apabila terlibat dalam kejahatan keuangan regulations.
sebagaimana dimaksud dalam ketentuan yang
berlaku;
6. Anggota Direksi yang telah menyampaikan 6. A Director who has submitted written notice of
pemberitahuan tertulis mengenai pengunduran resignation may not make any decisions that legally
dirinya tidak dapat membuat keputusan yang secara bind or affect the financial condition of the Company.
hukum mengikat dan memengaruhi kondisi keuangan
Perseroan; dan
7. Anggota Direksi tidak berwenang mewakili Perseroan 7. Director is not authorized to represent the Company
apabila: if:
a. Terdapat perkara di pengadilan antara Perseroan a. There is a legal dispute between the Company
dengan anggota Direksi; dan and the Director; and
b. Anggota Direksi yang bersangkutan mempunyai b. The Director has a conflict of interest with the
kepentingan yang berbenturan dengan Company’s interests.
kepentingan Perseroan.
Jumlah dan Komposisi Direksi Number and Composition of the Board
of Directors
Susunan dan Jumlah Direksi mencerminkan jumlah The composition and number of Directors reflect the
anggota direksi yang ditunjuk serta bagaimana posisi number of appointed members and how their positions
dan tanggung jawab mereka diatur dalam perusahaan. and responsibilities are structured within the Company.
Aspek ini memiliki peran penting dalam pengelolaan This aspect plays a crucial role in the management of
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perusahaan, karena struktur direksi yang tepat dapat the Company, as an appropriate board structure can
mendukung proses pengambilan keputusan yang efektif support effective decision-making processes and the
serta pencapaian tujuan strategis. Ketentuan mengenai achievement of strategic objectives. The regulations
jumlah dan komposisi direksi juga diatur dalam regarding the number and composition of the Board of
peraturan yang berlaku, termasuk pedoman OJK melalui Directors are also governed by applicable regulations,
POJK 33/2014 tentang Direksi dan Dewan Komisaris. including OJK guidelines through POJK 33/2014 on the
Komposisi direksi mencakup pengaturan posisi dan Board of Directors and Board of Commissioners.
distribusi tugas di antara para anggota direksi, sehingga
memastikan pembagian tugas yang jelas dan mekanisme
pengawasan yang efektif.
Berdasarkan Anggaran Dasar Perseroan, Perseroan According to the Company’s Articles of Association, the
dikelola dan dipimpin oleh Direksi yang terdiri dari Company is managed and led by a Board of Directors
minimal 2 (dua) anggota, yaitu 1 (satu) orang Direktur consisting of at least 2 (two) members, one of whom
Utama, 1 (satu) orang Wakil Direktur Utama atau lebih, must be the President Director, and one or more
serta seorang Direktur atau lebih. Directors.
Sampai dengan 31 Desember 2025, terdapat perubahan As of December 31, 2025, there was a change in the
pada komposisi Direksi, yaitu pengangkatan Bapak Lim composition of the Board of Directors, namely the
Eng Khim selaku Direktur Utama dan pengangkatan appointment of Mr. Lim Eng Khim as the President
Bapak Adji Anggono selaku Direktur. Dengan demikian, Director and Mr. Adji Anggono as Director. Therefore, as
jumlah susunan dan komposisi Direksi Perseroan per of December 31, 2025, the Company’s Board of Directors
31 Desember 2025 sebanyak 4 (empat) orang, dengan consists of 4 (four) members: 1 (one) President Director
komposisi 1 (satu) orang Direktur Utama dan 3 (tiga) and 3 (three) Directors. Information regarding the
orang Direktur. Informasi terkait kronologis perubahan chronology of changes to the composition of the Board
komposisi anggota Direksi Perseroan di sepanjang tahun of Directors throughout 2025 has been presented in the
2025 telah disajikan pada bab Profil Perseroan. Company Profile section.
Penilaian Kepatutan dan Kelayakan Evaluation of the President Director’s
Direktur Utama Fit and Proper Test
Proses Penilaian Kepatutan dan Kelayakan Direktur The fit and proper test for the President Director,
Utama, sebagaimana diatur dalam POJK 33/2014 as regulated in POJK 33/2014 and POJK No. 27/
dan POJK Nomor 27 /POJK.03/2016, dilaksanakan POJK.03/2016, is carried out to ensure that the
untuk memastikan bahwa calon atau anggota direksi, candidates or members of the Board of Directors,
khususnya Direktur Utama, memiliki kualifikasi, particularly the President Director, have the
integritas, dan kompetensi yang sesuai untuk memimpin qualifications, integrity, and competence necessary to
perusahaan. Penilaian ini bertujuan untuk menjamin lead the Company. This assessment aims to ensure that
bahwa individu yang menempati posisi tersebut the individual in the position is capable of effectively
mampu menjalankan tanggung jawabnya secara efektif carrying out their responsibilities while protecting the
sekaligus melindungi kepentingan pemegang saham dan interests of shareholders and other stakeholders.
pemangku kepentingan lainnya.
Melalui penilaian ini, Perseroan memastikan bahwa Through this assessment, the Company ensures that the
Direktur Utama yang ditunjuk memiliki kemampuan yang appointed President Director has the necessary ability
memadai untuk memimpin perusahaan, menjalankan to lead the Company, manage transparently, and apply
pengelolaan secara transparan, dan menerapkan prinsip the principles of good corporate governance. This forms
tata kelola perusahaan yang baik. Hal ini menjadi landasan the foundation for achieving the Company’s long-term
dalam mencapai tujuan jangka panjang Perseroan serta objectives while maintaining operational sustainability
menjaga keberlanjutan dan stabilitas operasional. and stability.
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Indepedensi Direksi Independence of the Board of
Directors
Independensi Direksi merupakan salah satu prinsip The independence of the Board of Directors is a crucial
penting dalam penerapan tata kelola perusahaan principle in implementing good corporate governance.
yang baik. Independensi ini menekankan bahwa setiap This independence emphasizes that each director must
anggota direksi harus mampu mengambil keputusan be able to make decisions objectively, free from personal
secara objektif, bebas dari pengaruh kepentingan interests, certain parties’ influence, or external pressures
pribadi, pihak tertentu, atau tekanan eksternal yang that may disrupt the strategic decision-making process.
dapat mengganggu proses pengambilan keputusan
strategis.
Independensi direksi menjamin bahwa keputusan Director independence ensures that decisions made
yang diambil senantiasa mengedepankan kepentingan prioritize the Company’s and shareholders’ interests
Perseroan dan pemegang saham secara adil, fairly, transparently, and responsibly. Furthermore,
transparan, dan bertanggung jawab. Selain itu, independent directors help prevent conflicts of interest,
direksi yang independen berperan dalam mencegah enhance accountability, and ensure that the Company’s
konflik kepentingan, meningkatkan akuntabilitas, dan strategies are executed in line with good governance
memastikan pelaksanaan strategi perusahaan sesuai principles.
dengan prinsip tata kelola yang baik.
Untuk mendukung prinsip independensi, Perseroan To support the principle of independence, the Company
menetapkan mekanisme dan kebijakan internal yang has established internal mechanisms and policies
mengatur pembagian tugas, pemantauan kinerja, regulating task division, performance monitoring, and
serta evaluasi periodik terhadap anggota direksi, periodic evaluations of the directors, thereby creating
sehingga tercipta struktur pengelolaan yang seimbang, a balanced, transparent, and effective management
transparan, dan efektif. structure.
Pengelolaan Benturan Kepentingan Direksi Management of Conflict of Interest
Pengelolaan Benturan Kepentingan Direksi merupakan The management of conflicts of interest within the
bagian penting dari penerapan prinsip Good Corporate Board of Directors is an essential part of implementing
Governance (GCG) di Perseroan. Benturan kepentingan good corporate governance (GCG) within the Company.
dapat muncul ketika kepentingan pribadi, afiliasi, atau A conflict of interest may arise when personal interests,
hubungan pihak terkait berpotensi memengaruhi affiliations, or relationships with related parties could
objektivitas dan independensi Direksi dalam mengambil influence the objectivity and independence of the Board
keputusan strategis. of Directors in making strategic decisions.
Untuk mengelola hal ini, Perseroan menerapkan To manage this, the Company applies clear policies and
kebijakan dan prosedur yang jelas bagi seluruh anggota procedures for all members of the Board of Directors.
Direksi. Setiap Direksi diwajibkan untuk mengungkapkan Each director is required to disclose any personal
kepentingan pribadi, kepemilikan saham, atau hubungan interests, share ownership, or business relationships that
bisnis yang dapat menimbulkan konflik kepentingan. may lead to a conflict of interest. Approval mechanisms,
Mekanisme persetujuan, pemantauan, dan pengendalian monitoring, and controls are applied transparently to
diterapkan secara transparan, termasuk langkah- ensure that decisions prioritize the Company’s and
langkah untuk memastikan keputusan yang diambil tetap shareholders’ interests.
mengutamakan kepentingan Perseroan dan pemegang
saham.
Dengan pengelolaan benturan kepentingan yang efektif, Through effective conflict of interest management, the
Perseroan menjaga integritas dan profesionalisme Company maintains the integrity and professionalism
Direksi, memastikan pengambilan keputusan yang adil of the Board of Directors, ensuring fair and objective
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dan objektif, serta memperkuat kepercayaan pemangku decision-making while strengthening stakeholder trust
kepentingan terhadap tata kelola perusahaan. in corporate governance.
Pada tahun 2025, tidak ada satupun anggota Direksi In 2025, no members of the Board of Directors were
Perseroan yang terlibat pada situasi atau transaksi yang involved in any situations or transactions that led to or
mengandung atau berpotensi mengarah pada benturan potentially led to a conflict of interest.
kepentingan.
Rangkap Jabatan Holding Multiple Positions
Dalam Pedoman Direksi, Perseroan menetapkan The Board of Directors’ guidelines prohibit members of
kebijakan terkait rangkap jabatan bagi anggota Direksi the Board from holding multiple positions to prevent
untuk mencegah penyalahgunaan kedudukan atau the misuse of positions that could lead to unhealthy
jabatan yang dapat menimbulkan praktik bisnis yang business practices, unethical conduct, or legal
tidak sehat, bertentangan dengan etika berbisnis, atau violations. This policy is designed in reference to the
melanggar ketentuan hukum. Kebijakan ini disusun Financial Services Authority (OJK) regulations and aims
dengan mengacu pada Peraturan Otoritas Jasa to maintain integrity, professionalism, and transparency
Keuangan (OJK) dan bertujuan menjaga integritas, in the execution of the Board of Directors’ duties.
profesionalisme, serta transparansi dalam pelaksanaan
tugas Direksi.
Adapun pengaturan mengenai rangkap jabatan Direksi The regulations regarding multiple positions for
Perseroan adalah sebagai berikut: members of the Board of Directors are as follows:
1. Anggota Direksi dilarang rangkap jabatan sebagai 1. Members of the Board of Directors are prohibited
DPS pada perusahaan yang sama; from holding the position of Supervisory Board
member at the same company.
2. Anggota Direksi dilarang rangkap jabatan menjadi 2. Members of the Board of Directors are prohibited
anggota direksi dan/atau pejabat eksekutif pada from holding positions as directors and/or executive
perusahaan dan/atau lembaga lain; officers at other companies and/or institutions.
3. Anggota Direksi dapat menjadi Anggota Dewan 3. Members of the Board of Directors may hold a
Komisaris maksimal pada 2 (dua) perusahaan dan/ position on the Board of Commissioners at a
atau lembaga lain; maximum of 2 (two) companies and/or institutions.
4. Anggota Direksi dilarang rangkap jabatan pada 4. Members of the Board of Directors are prohibited
jabatan lain yang dapat menimbulkan Benturan from holding positions that could cause conflicts of
Kepentingan dalam pelaksanaan tugas sebagai interest in their role as a director.
anggota Direksi; dan/atau
5. Anggota Direksi dilarang rangkap jabatan pada 5. Members of the Board of Directors are prohibited
jabatan lain sesuai dengan ketentuan peraturan from holding positions that violate applicable
perundang-undangan. regulations.
Berikut ini merupakan tabel pengungkapan informasi The following is the disclosure table regarding the
rangkap jabatan seluruh anggota Direksi yang menjabat holding of multiple positions for each member of the
per 31 Desember 2025: Board of Directors as of December 31, 2025.
Nama Jabatan Jabatan pada Perusahaan Publik Lain
Name Position Positions in Other Public Companies
Lim Eng Khim Direktur Utama | President Director Komisaris di PT Timuraya Tunggal | Commissioner at PT Timuraya Tunggal
Setiawan Direktur | Director • Komisaris di PT Skyline Kirana Nusantara
Nurtjahja • Komisaris di PT Serviam Karunia Indonesia
• Komisaris di PT Future Products Group Indonesia
• Commissioner at PT Skyline Kirana Nusantara
• Commissioner at PT Serviam Karunia Indonesia
• Commissioner at PT Future Products Group Indonesia
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Rapat Direksi Board of Directors Meetings
Kebijakan Rapat Meeting Policy
Kebijakan Rapat Direksi merupakan salah satu instrumen The Board of Directors Meeting Policy is a crucial
penting dalam penerapan GCG di Perseroan. Sesuai instrument in the implementation of Good Corporate
dengan ketentuan POJK 33/2014 tentang Direksi dan Governance (GCG) within the Company. In accordance
Dewan Komisaris Emiten atau Perusahaan Publik, rapat with OJK Regulation No. 33/2014 concerning the Board
Direksi diselenggarakan secara berkala untuk membahas of Directors and the Board of Commissioners of Issuers
dan mengambil keputusan strategis yang berkaitan or Public Companies, Board of Directors meetings are
dengan pengelolaan Perseroan, termasuk perencanaan, held regularly to discuss and make strategic decisions
pengawasan operasional, dan evaluasi kinerja. related to the management of the Company, including
planning, operational oversight, and performance
evaluation.
Perseroan menetapkan mekanisme rapat yang jelas, The Company establishes a clear meeting mechanism,
mencakup penjadwalan, agenda, undangan, kuorum, which includes scheduling, agenda, invitations, quorum,
serta pencatatan hasil rapat. Setiap anggota Direksi and the recording of meeting minutes. Each member of
wajib berpartisipasi aktif dan menyampaikan pendapat the Board of Directors is required to actively participate
secara objektif, guna memastikan keputusan yang and express their views objectively, ensuring that
diambil mencerminkan kepentingan Perseroan secara the decisions made reflect the Company’s interests
menyeluruh dan adil bagi pemegang saham. Selain rapat comprehensively and are fair to the shareholders. In
rutin, rapat Direksi dapat diselenggarakan secara khusus addition to routine meetings, the Board of Directors may
atau insidental untuk menangani isu strategis atau hold special or incidental meetings to address strategic
keadaan darurat. issues or emergency situations.
Melalui kebijakan rapat yang sistematis ini, Perseroan Through this systematic meeting policy, the Company
memastikan pengambilan keputusan Direksi berjalan ensures that the decision-making process of the Board
transparan, akuntabel, dan efektif, mendukung tata of Directors is transparent, accountable, and effective,
kelola perusahaan yang sehat serta pencapaian tujuan supporting sound corporate governance and the
jangka panjang Perseroan. achievement of the Company’s long-term goals.
Pada tahun 2025, Direksi telah menyelenggarakan 12 In 2025, the Board of Directors held 12 (twelve) internal
(dua belas) kali rapat internal, yang dijelaskan melalui meetings, which are detailed in the following table:
tabel sebagai berikut:
Jumlah Rapat Jumlah Kehadiran
Nama Jabatan % Kehadiran
Number of Number of
Name Position Attendances
Meetings Attendances
Lim Eng Khim Direktur Utama* | President 12 2 8,33%
Director*
Josephine Regina Dameria Direktur | Director 12 12 100%
Sambajon
Setiawan Nurtjahja Direktur | Director 12 12 100%
Adji Anggono Direktur* | Director* 12 1 100%
Rizalsyah Riezky Direktur** | Director** 12 3 16,67%
*) Jumlah kehadiran disesuaikan dengan masa jabatan efektif yang bersangkutan, dengan rincian sebagai berikut: | The attendance rate was adjusted to the
respective effective term of office, with details as follows:
- Bapak Lim Eng Khim dinyatakan lulus Fit and Proper Test pada 14 Oktober 2025. | Mr. Lim Eng Khim was declared to have passed the Fit and Proper Test
on October 14, 2025.
- Bapak Adji Anggono dinyatakan lulus Fit and Proper Test pada 1 Desember 2025. | Mr. Adji Anggono was declared to have passed the Fit and Proper Test
on December 1, 2025.
**) Bapak Rizalsyah Riezky telah mengundurkan diri dari jabatannya berdasarkan keputusan RUPS tanggal 23 Juni 2025. | Mr. Rizalsyah Riezky resigned from his
position based on the resolution of the GMS dated June 23, 2025.
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Agenda Rapat Internal Direksi
Board of Directors Internal Meeting Agenda
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
8 Januari 2025 1. Pembahasan notulen meeting bulan 1. Josephine Regina Dameria Sambajon: Direktur
January 8, 2025 Desember 2024 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 3. Rizalsyah Riezky: Direktur (hadir dengan kuasa)
3. Lain-lain 1. Josephine Regina Dameria Sambajon: Director
1. Discussion of the minutes of meeting for 2. Setiawan Nurtjahja: Director
December 2024 3. Rizalsyah Riezky: Director (attended with proxy)
2. Discussion of each Directorate
3. Others
5 Februari 2025 1. Pembahasan notulen meeting bulan 1. Josephine Regina Dameria Sambajon: Direktur
February 5, 2025 Januari 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 3. Rizalsyah Riezky: Direktur (hadir dengan kuasa)
3. Lain-lain 1. Josephine Regina Dameria Sambajon: Director
1. Discussion of the minutes of meeting for 2. Setiawan Nurtjahja: Director
January 2025 3. Rizalsyah Riezky: Director (attended with proxy)
2. Discussion of each Directorate
3. Others
5 Maret 2025 1. Pembahasan notulen meeting bulan 1. Josephine Regina Dameria Sambajon: Direktur
March 5, 2025 Februari 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 3. Rizalsyah Riezky: Direktur (hadir dengan kuasa)
3. Lain-lain 1. Josephine Regina Dameria Sambajon: Director
1. Discussion of the minutes of meeting for 2. Setiawan Nurtjahja: Director
February 2025 3. Rizalsyah Riezky: Director (attended with proxy)
2. Discussion of each Directorate
3. Others
9 April 2025 1. Pembahasan notulen meeting bulan Maret 1. Josephine Regina Dameria Sambajon: Direktur
April 9, 2025 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 1. Josephine Regina Dameria Sambajon: Director
3. Lain-lain 2. Setiawan Nurtjahja: Director
1. Discussion of the minutes of meeting for
March 2025
2. Discussion of each Directorate
3. Others
7 Mei 2025 1. Pembahasan notulen meeting bulan April 1. Josephine Regina Dameria Sambajon: Direktur
May 7, 2025 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 1. Josephine Regina Dameria Sambajon: Director
3. Lain-lain 2. Setiawan Nurtjahja: Director
1. Discussion of the minutes of meeting for
April 2025
2. Discussion of each Directorate
3. Others
11 Juni 2025 1. Pembahasan notulen meeting bulan Mei 1. Josephine Regina Dameria Sambajon: Direktur
June 11, 2025 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 1. Josephine Regina Dameria Sambajon: Director
3. Lain-lain 2. Setiawan Nurtjahja: Director
1. Discussion of the minutes of meeting for
May 2025
2. Discussion of each Directorate
3. Others
2 Juli 2025 1. Pembahasan notulen meeting bulan Juni 1. Josephine Regina Dameria Sambajon: Direktur
July 2, 2025 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 1. Josephine Regina Dameria Sambajon: Director
3. Lain-lain 2. Setiawan Nurtjahja: Director
1. Discussion of the minutes of meeting for
June 2025
2. Discussion of each Directorate
3. Others
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Agenda Rapat Internal Direksi
Board of Directors Internal Meeting Agenda
Tanggal Pelaksanaan Agenda Rapat Peserta Rapat
Implementation Date Meeting Agenda Meeting Participants
7 Agustus 2025 1. Pembahasan notulen meeting bulan Juli 1. Josephine Regina Dameria Sambajon: Direktur
August 7, 2025 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 1. Josephine Regina Dameria Sambajon: Director
3. Lain-lain 2. Setiawan Nurtjahja: Director
1. Discussion of the minutes of meeting for
July 2025
2. Discussion of each Directorate
3. Others
3 September 202 1. Pembahasan notulen meeting bulan 1. Josephine Regina Dameria Sambajon: Direktur
September 3, 2025 Agustus 2025 2. Setiawan Nurtjahja: Direktur
2. Pembahasan masing masing Direktorat 1. Josephine Regina Dameria Sambajon: Director
3. Lain-lain 2. Setiawan Nurtjahja: Director
1. Discussion of the minutes of meeting for
August 2025
2. Discussion of each Directorate
3. Others
1 Oktober 2025 1. Pembahasan notulen meeting bulan 1. Josephine Regina Dameria Sambajon: Direktur
October 1, 2025 September 2025 (hadir dengan kuasa)
2. Pembahasan masing masing Direktorat 2. Setiawan Nurtjahja: Direktur
3. Lain-lain 1. Josephine Regina Dameria Sambajon: Director
1. Discussion of the minutes of meeting for (attended with proxy)
September 2025 2. Setiawan Nurtjahja: Director
2. Discussion of each Directorate
3. Others
5 November 2025 1. Pembahasan notulen meeting bulan 1. Lim Eng Khim: Direktur Utama
November 5, 2025 September 2025 2. Josephine Regina Dameria Sambajon: Direktur
2. Pembahasan masing masing Direktorat 3. Setiawan Nurtjahja: Direktur
3. Lain-lain 1. Lim Eng Khim: President Director
1. Discussion of the minutes of meeting for 2. Josephine Regina Dameria Sambajon: Director
September 2025 3. Setiawan Nurtjahja: Director
2. Discussion of each Directorate
3. Others
10 Desember 2025 1. Pembahasan notulen meeting bulan 1. Lim Eng Khim: Direktur Utama
December 10, 2025 November 2025 2. Josephine Regina Dameria Sambajon: Direktur
2. Pembahasan masing masing Direktorat 3. Setiawan Nurtjahja: Direktur
3. Lain-lain 1. Lim Eng Khim: President Director
1. Discussion of the minutes of meeting for 2. Josephine Regina Dameria Sambajon: Director
November 2025 3. Setiawan Nurtjahja: Director
2. Discussion of each Directorate
3. Others
Pelaksanaan Tugas Direksi Tahun 2025 Performance of the Board of Directors
in 2025
Sepanjang tahun 2025, Direksi Perseroan melaksanakan Throughout 2025, the Board of Directors of the Company
tugas dan tanggung jawabnya sesuai dengan performed its duties and responsibilities in accordance
pembagian wewenang yang telah ditetapkan. Selain with the authority division that had been established.
itu, Direksi juga mendorong penguatan proses bisnis Additionally, the Board of Directors also encouraged
melalui pemanfaatan teknologi digital, baik pada the strengthening of business processes through the
kegiatan operasional maupun non-operasional, untuk utilization of digital technology, both in operational
meningkatkan efisiensi, transparansi, dan kualitas and non-operational activities, to enhance efficiency,
layanan. transparency, and service quality.
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Pelatihan dan Pengembangan Training and Competency Development
Kompetensi Direksi Tahun 2025 of the Board of Directors in 2025
Pelatihan dan Pengembangan Kompetensi Direksi The Training and Competency Development of the
Tahun 2025 menjadi salah satu fokus Perseroan dalam Board of Directors in 2025 was one of the Company’s
memastikan bahwa anggota Direksi memiliki kapabilitas, main focuses to ensure that Board members possess
pengetahuan, dan keterampilan yang sesuai dengan the capability, knowledge, and skills in line with business
tuntutan bisnis dan dinamika industri. Program ini demands and industry dynamics. This program was
dirancang untuk memperkuat kemampuan pengambilan designed to strengthen strategic decision-making
keputusan strategis, kepemimpinan, manajemen risiko, abilities, leadership, risk management, as well as
serta pemahaman atas regulasi dan prinsip GCG. understanding of regulations and GCG principles.
Perseroan melaksanakan berbagai kegiatan pelatihan, The Company implemented various training activities,
seminar, workshop, dan program pengembangan seminars, workshops, and professional development
profesional yang relevan dengan peran dan tanggung programs relevant to the roles and responsibilities
jawab Direksi. Selain itu, Direksi juga didorong untuk of the Board of Directors. In addition, the Directors
mengikuti pelatihan terkait inovasi, digitalisasi, were encouraged to participate in training related to
keberlanjutan, dan praktik terbaik industri, sehingga innovation, digitalization, sustainability, and industry
mampu menghadapi tantangan operasional maupun best practices, enabling them to effectively face both
strategis dengan efektif. operational and strategic challenges.
Melalui pelatihan dan pengembangan kompetensi yang Through systematic training and competency
sistematis, Perseroan memastikan Direksi memiliki development, the Company ensures that the Board of
kompetensi yang memadai untuk memimpin perusahaan Directors has the necessary competencies to lead the
secara profesional, bertanggung jawab, dan transparan, Company professionally, responsibly, and transparently,
sekaligus mendukung pencapaian tujuan jangka panjang while also supporting the achievement of long-term
dan keberlanjutan Perseroan. goals and the sustainability of the Company.
Nama Jenis Sertifikasi Status Refreshment
No.
Name Types of Certification Refreshment Status
1. Lim Eng Khim Ahli Pembiayaan | Financing Expert Terpenuhi | Fulfilled
Manajemen Risiko – Tingkat Direksi | Risk Terpenuhi | Fulfilled
Management – Board of Directors Level
2. Josephine Regina Dameria Ahli Pembiayaan | Financing Expert Terpenuhi | Fulfilled
Sambajon
Manajemen Risiko – Tingkat Direksi | Risk Terpenuhi | Fulfilled
Management – Board of Directors Level
3. Setiawan Nurtjahja Ahli Pembiayaan | Financing Expert Terpenuhi | Fulfilled
Manajemen Risiko – Tingkat Direksi | Risk Terpenuhi | Fulfilled
Management – Board of Directors Level
4. Adji Anggono Ahli Pembiayaan | Financing Expert Belum diperlukan (Ujian Sertifikasi di Tahun
2025) | Not yet required (Certification
Examination in 2025)
Manajemen Risiko – Tingkat Direksi | Risk Belum diperlukan (Ujian Sertifikasi di Tahun
Management – Board of Directors Level 2025) | Not yet required (Certification
Examination in 2025)
Kebijakan Pemberian Pinjaman Bagi Policy on Loan Provision for the Board
Direksi of Directors
Perseroan tidak memiliki kebijakan maupun mekanisme The Company does not have any policies or mechanisms
yang memperbolehkan praktik pemberian pinjaman that allow the practice of providing loans to the Board
kepada Direksi dalam bentuk apa pun. Ketentuan ini of Directors in any form. This provision is implemented
diterapkan untuk menjaga integritas, independensi, to maintain the integrity, independence, and objectivity
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234 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
dan objektivitas Direksi dalam melaksanakan tugas of the Board of Directors in carrying out their duties
dan tanggung jawabnya. Dengan tidak adanya fasilitas and responsibilities. By not providing loan facilities, the
pinjaman, Perseroan memastikan bahwa setiap anggota Company ensures that each member of the Board of
Direksi terbebas dari potensi benturan kepentingan Directors is free from potential conflicts of interest and
dan tidak memiliki ketergantungan finansial kepada does not have financial dependence on the Company.
Perseroan. Hal ini memungkinkan seluruh keputusan This ensures that all decisions and actions by the Board
dan tindakan Direksi dijalankan secara profesional, of Directors are carried out professionally, transparently,
transparan, dan sesuai dengan prinsip GCG. and in accordance with the principles of Good Corporate
Governance (GCG).
Program Orientasi/Pengenalan bagi Orientation Program for New Directors
Direksi Baru Tahun 2025 in 2025
Proses pengenalan bagi Direksi baru merupakan The orientation process for new Directors is one of
salah satu upaya Perseroan untuk memastikan bahwa the Company’s efforts to ensure that newly appointed
anggota Direksi yang baru bergabung memahami secara Directors thoroughly understand the Company’s profile,
menyeluruh profil, struktur, budaya, serta operasional structure, culture, and operations. This orientation
Perseroan. Proses pengenalan ini berfokus pada focuses on accelerating the adaptation of the Directors
akselerasi adaptasi Direksi dalam menjalankan fungsi in performing their duties and responsibilities effectively.
dan tanggung jawabnya secara efektif.
Dalam proses pengenalan, Direksi diberikan pemahaman During the orientation, the Directors are provided with
mengenai visi, misi, strategi bisnis, serta kebijakan an understanding of the Company’s vision, mission,
dan prosedur perusahaan, termasuk prinsip GCG, business strategy, and policies and procedures,
pengelolaan risiko, dan tata kelola keuangan. Selain itu, including GCG principles, risk management, and financial
mereka juga mendapatkan pemahaman terkait regulasi governance. They also gain insights into applicable
yang berlaku, struktur organisasi, dan mekanisme regulations, the organizational structure, and reporting
pelaporan, sehingga mampu membuat keputusan yang mechanisms, enabling them to make informed decisions
tepat dan mendukung pencapaian tujuan jangka panjang and support the achievement of the Company’s long-
Perseroan. term goals.
Melalui proses pengenalan yang integratif, Perseroan Through this integrative orientation process, the
memastikan Direksi baru memiliki pengetahuan dan Company ensures that new Directors have the necessary
kompetensi yang memadai untuk menjalankan peran knowledge and competencies to carry out their roles
mereka secara profesional, transparan, dan akuntabel, professionally, transparently, and accountably, while
sekaligus menjaga keberlanjutan dan kinerja perusahaan. maintaining the sustainability and performance of the
Company.
Penilaian Kinerja Terhadap Organ Performance Evaluation of the
Pendukung Direksi Tahun 2025 Supporting Organs of the Board of
Directors in 2025
Penilaian Kinerja Terhadap Organ Pendukung Direksi The performance evaluation of the supporting organs of
Tahun 2025 merupakan bagian integral dari penerapan the Board of Directors in 2025 is an integral part of the
GCG di Perseroan. Penilaian ini dilakukan untuk implementation of GCG in the Company. This evaluation
memastikan bahwa seluruh organ pendukung Direksi, is conducted to ensure that all supporting organs of the
termasuk Komite Pembiayaan, Komite Anti-Fraud, Komite Board of Directors, including the Financing Committee,
Manajemen Risiko, Business Continuity Management Anti-Fraud Committee, Risk Management Committee,
Committee, Audit Internal, dan Sekretaris Perusahaan, Business Continuity Management Committee, Internal
beroperasi secara efektif, profesional, dan sesuai dengan Audit, and Corporate Secretary, operate effectively,
tugas serta tanggung jawab yang diamanatkan. professionally, and in accordance with their duties and
responsibilities.
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Proses penilaian mencakup evaluasi terhadap kinerja, The evaluation process includes an assessment
efektivitas pengambilan keputusan, kontribusi terhadap of performance, decision-making effectiveness,
pengelolaan risiko, kepatuhan terhadap regulasi, serta contributions to risk management, compliance with
dukungan terhadap pencapaian strategi dan tujuan regulations, and support for the achievement of the
jangka panjang Perseroan. Hasil penilaian ini menjadi Company’s strategic and long-term goals. The results
dasar bagi pengembangan kompetensi, perbaikan of this evaluation serve as the basis for competency
proses, dan penguatan mekanisme pengendalian development, process improvements, and strengthening
internal, sehingga setiap organ pendukung dapat internal control mechanisms, ensuring that each
memberikan kontribusi optimal dalam mendukung supporting organ can provide optimal contributions in
Direksi. supporting the Board of Directors.
Melalui penilaian kinerja yang sistematis, Perseroan Through a systematic performance evaluation, the
memastikan bahwa organ pendukung Direksi Company ensures that the supporting organs of the
menjalankan perannya dengan transparan, akuntabel, Board of Directors perform their roles transparently,
dan profesional, serta senantiasa mendukung accountably, and professionally, and continuously
keberlanjutan dan pertumbuhan Perseroan secara support the sustainability and growth of the Company.
berkesinambungan.
Komite
Komite Komite Anti- Manajemen Sekretaris
Audit
Kriteria Penilaian Pembiayaan Fraud Risiko Business Perusahaan
Internal
Assessment Criteria Financing Fraud Risk Continuity Corporate
Internal Audit
Committee Committee Management Secretary
Committee
Tingkat efektivitas Komite dalam
menjalankan fungsinya
Tingkat kehadiran anggota dalam
rapat
Tingkat pemahaman dan
penguasaan Komite atas
berbagai permasalahan dalam
Perseroan
Dalam pelaporan dan
rekomendasi penyelesaiannya
Penilaian Kinerja Dewan Komisaris dan Performance Assessment of the
Direksi Board of Commissioners and Board of
Directors
Prosedur Pelaksanaan Penilaian Kinerja Assessment Procedure
Penilaian Kinerja Dewan Komisaris dan Direksi merupakan The performance assessment of the Board of
salah satu aspek penting dalam penerapan prinsip GCG Commissioners and Board of Directors constitutes
di Perseroan. Penilaian ini dilakukan untuk memastikan one of the key aspects in the implementation of GCG
bahwa Dewan Komisaris dan Direksi menjalankan tugas principles within the Company. This assessment is
dan tanggung jawabnya secara efektif, profesional, dan conducted to ensure that the Board of Commissioners
sesuai dengan kepentingan Perseroan serta pemegang and Board of Directors discharge their duties and
saham. responsibilities effectively, professionally, and in
accordance with the best interests of the Company and
its shareholders.
Prosedur pelaksanaan penilaian kinerja dilakukan The performance assessment procedure is carried
melalui metode self-assessment, di mana setiap anggota out through a self-assessment method, whereby each
Dewan Komisaris dan Direksi menilai kinerja diri sendiri member of the Board of Commissioners and Board
maupun kinerja koleganya berdasarkan kriteria yang of Directors evaluates both their own performance
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telah ditetapkan, termasuk kemampuan pengambilan and that of their colleagues based on predetermined
keputusan strategis, efektivitas pengawasan, kepatuhan criteria, including strategic decision-making capability,
terhadap regulasi, integritas, dan kontribusi terhadap effectiveness of oversight, regulatory compliance,
pencapaian tujuan perusahaan. Hasil self-assessment ini integrity, and contribution to the achievement of
kemudian dikompilasi dan dianalisis untuk memberikan the Company’s objectives. The results of the self-
gambaran menyeluruh mengenai kinerja individu assessment are subsequently compiled and analyzed
maupun kolektif. to provide a comprehensive overview of both individual
and collective performance.
Metode self-assessment ini mendukung transparansi, This self-assessment method supports transparency,
akuntabilitas, dan objektivitas dalam evaluasi, sekaligus accountability, and objectivity in the evaluation process,
menjadi dasar bagi pengembangan kompetensi, while simultaneously serving as a basis for competency
perbaikan proses kerja, dan penguatan tata kelola development, improvement of work processes, and the
perusahaan. Dengan demikian, Perseroan dapat strengthening of corporate governance. Accordingly,
memastikan bahwa Dewan Komisaris dan Direksi terus the Company is able to ensure that the Board of
meningkatkan kinerja dan memberikan kontribusi Commissioners and Board of Directors continuously
optimal bagi keberlanjutan dan pertumbuhan jangka enhance their performance and deliver optimal
panjang Perseroan. contributions to the long-term sustainability and growth
of the Company.
Kriteria yang Digunakan Assessment Criteria
Dalam melakukan penilaian kinerja Dewan Komisaris In conducting the performance assessment of the Board
dan Direksi, Perseroan menggunakan Key Performance of Commissioners and Board of Directors, the Company
Indicators (KPI) yang disusun sesuai dengan tujuan employs Key Performance Indicators (KPIs) formulated
strategis perusahaan. KPI ini mencakup kriteria utama, in alignment with the Company’s strategic objectives.
antara lain pencapaian target keuangan, pertumbuhan These KPIs encompass principal criteria including the
bisnis, kepatuhan terhadap prinsip Good Corporate achievement of financial targets, business growth,
Governance (GCG), efektivitas pengawasan, pengambilan compliance with Good Corporate Governance (GCG)
keputusan strategis, inovasi, serta kontribusi terhadap principles, effectiveness of oversight, strategic decision-
keberlanjutan. Setiap indikator ditetapkan berdasarkan making, innovation, and contribution to sustainability.
peran dan tanggung jawab masing-masing anggota, Each indicator is established in accordance with the
dengan pengukuran yang objektif dan berbasis data, respective roles and responsibilities of each member,
sehingga menjamin transparansi, akuntabilitas, dan with measurement conducted objectively and on a
pencapaian kinerja yang optimal bagi Perseroan. data-driven basis, thereby ensuring transparency,
accountability, and the attainment of optimal
performance for the Company.
Pihak yang Melakukan Penilaian Assessing Parties
Dalam melaksanakan penilaian kinerja Dewan Komisaris In conducting the performance assessment of the Board
dan Direksi, Perseroan menunjuk pihak independen of Commissioners and Board of Directors, the Company
maupun internal sebagai assessor yang bertugas appoints both independent and internal parties
mengevaluasi pencapaian kinerja sesuai dengan peran, as assessors, tasked with evaluating performance
tanggung jawab, dan target yang telah ditetapkan. achievements in accordance with the established
Penilaian ini dilakukan berdasarkan indikator yang roles, responsibilities, and targets. The assessment is
objektif, termasuk Key Performance Indicators (KPI), conducted based on objective indicators, including Key
penerapan tata kelola perusahaan yang baik (GCG), Performance Indicators (KPIs), the implementation of
serta kontribusi terhadap strategi dan keberlanjutan Good Corporate Governance (GCG), and contributions
Perseroan. Assessor memastikan bahwa seluruh proses to the Company’s strategy and sustainability. The
penilaian berjalan secara transparan, akurat, dan bebas assessors ensure that the entire assessment process
dari potensi benturan kepentingan, sehingga hasil is conducted transparently, accurately, and free from
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Business Support Overview Good Corporate Governance Sustainability Report 237
evaluasi dapat dijadikan dasar untuk pengambilan potential conflicts of interest, so that the evaluation
keputusan strategis, pengembangan kompetensi, dan results may serve as the basis for strategic decision-
peningkatan kinerja perusahaan secara menyeluruh. making, competency development, and the overall
improvement of the Company’s performance.
Remunerasi Dewan Komisaris dan Remuneration of the Board of
Direksi Commissioners and Board of Directors
Sebagai bentuk penghargaan atas peran, tanggung As a form of recognition for the roles, responsibilities, and
jawab, dan kontribusi dalam menjalankan fungsi contributions rendered in performing the supervisory
pengawasan dan pengelolaan Perseroan, Dewan and managerial functions of the Company, the Board
Komisaris dan Direksi menerima remunerasi. Struktur of Commissioners and Board of Directors receive
remunerasi ini mencakup komponen tetap, seperti remuneration. The remuneration structure comprises
gaji pokok atau honorarium, serta komponen variabel, fixed components, such as base salary or honorarium,
antara lain bonus kinerja yang disesuaikan dengan as well as variable components, including performance
pencapaian Key Performance Indicators (KPI) dan target bonuses adjusted in accordance with the achievement
Perseroan. Penetapan remunerasi dilakukan dengan of Key Performance Indicators (KPIs) and the Company’s
mempertimbangkan prinsip kewajaran, kepatuhan targets. The determination of remuneration is carried out
terhadap regulasi, dan penerapan tata kelola perusahaan with due regard to the principles of fairness, regulatory
yang baik (GCG), sehingga memastikan transparansi dan compliance, and the implementation of Good Corporate
mendukung keberlanjutan kinerja Perseroan. Governance (GCG), thereby ensuring transparency
and supporting the sustainability of the Company’s
performance.
Proses Pengusulan hingga Penetapan Proposal and Determination Process for the
Remunerasi Direksi dan Dewan Komisaris Remuneration of the Board of Directors and
Board of Commissioners
Proses pengusulan hingga penetapan remunerasi bagi The process from the proposal to the determination
Direksi dan Dewan Komisaris diatur dalam Undang- of remuneration for the Board of Directors and Board
Undang Perseroan Terbatas No. 40 Tahun 2007, of Commissioners is governed by the Limited Liability
khususnya pada Pasal 96 untuk Direksi dan Pasal Company Law No. 40 of 2007, specifically Article 96 with
113 untuk Dewan Komisaris. Berikut adalah tahapan respect to the Board of Directors and Article 113 with
prosesnya: respect to the Board of Commissioners. The procedural
stages are as follows:
1. Pengusulan Remunerasi 1. Remuneration Proposal
• Direksi: Usulan remunerasi Direksi disiapkan oleh • Board of Directors: The remuneration proposal
Dewan Komisaris berdasarkan kriteria seperti for the Board of Directors is prepared by the
tanggung jawab, kinerja, ukuran dan kompleksitas Board of Commissioners based on criteria such
perusahaan, serta kondisi keuangan perusahaan. as the scope of responsibilities, performance,
the size and complexity of the Company, and the
Company’s financial condition.
• Dewan Komisaris: Usulan remunerasi Dewan • Board of Commissioners: The remuneration
Komisaris diajukan oleh pemegang saham atau proposal for the Board of Commissioners is
melalui rekomendasi komite remunerasi (jika submitted by the shareholders or through the
ada). recommendation of the remuneration committee,
where applicable.
2. Penyampaian dalam Rapat Umum Pemegang Saham 2. Submission at the General Meeting of Shareholders
(RUPS) (GMS)
• Usulan remunerasi Direksi dan Dewan Komisaris • The remuneration proposals for the Board of
disampaikan dalam RUPS sebagai forum Directors and Board of Commissioners are
pengambilan keputusan tertinggi dalam presented at the General Meeting of Shareholders
perseroan. (GMS) as the highest decision-making forum of
the Company.
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• Dalam RUPS, pemegang saham dapat menyetujui • At the GMS, shareholders may approve the
usulan remunerasi atau memberikan kewenangan remuneration proposals or delegate authority to
kepada Dewan Komisaris untuk menetapkan the Board of Commissioners to determine the
remunerasi Direksi. remuneration of the Board of Directors.
3. Penetapan Remunerasi 3. Determination of Remuneration
• Remunerasi Direksi ditetapkan oleh Dewan • The remuneration of the Board of Directors is
Komisaris jika pemegang saham memberikan determined by the Board of Commissioners
mandat untuk itu. where shareholders have granted such a
mandate.
• Remunerasi Dewan Komisaris langsung ditetapkan • The remuneration of the Board of Commissioners
oleh pemegang saham dalam RUPS. is determined directly by the shareholders at the
GMS.
• Penetapan ini mempertimbangkan prinsip • Such determination takes into account the
kewajaran, kesesuaian dengan kinerja perusahaan, principles of fairness, alignment with the
serta kepatuhan terhadap regulasi yang berlaku. Company’s performance, and compliance with
applicable regulations.
4. Pelaksanaan dan Pengawasan 4. Implementation and Oversight
• Setelah ditetapkan, remunerasi diberikan sesuai • Upon determination, remuneration is disbursed in
dengan skema yang telah disepakati, baik berupa accordance with the agreed scheme, whether in
gaji, tunjangan, bonus, atau bentuk lain yang the form of salary, allowances, bonuses, or other
diatur dalam kebijakan perseroan. forms as stipulated in the Company’s policies.
• Dewan Komisaris bertanggung jawab untuk • The Board of Commissioners is responsible for
memastikan pelaksanaan remunerasi bagi Direksi ensuring that the remuneration of the Board of
sesuai keputusan RUPS, sementara pemegang Directors is implemented in accordance with
saham mengawasi implementasi remunerasi the resolutions of the GMS, while shareholders
Dewan Komisaris. oversee the implementation of remuneration for
the Board of Commissioners.
Proses ini mencerminkan prinsip tata kelola perusahaan This process reflects the principles of Good Corporate
yang baik (GCG), transparansi, dan akuntabilitas, Governance (GCG), transparency, and accountability,
sehingga remunerasi Direksi dan Dewan Komisaris ensuring that the remuneration of the Board of
mendukung kinerja optimal dan keberlanjutan Perseroan. Directors and Board of Commissioners supports optimal
performance and the long-term sustainability of the
Company.
Struktur Remunerasi Dewan Komisaris dan Remuneration Structure of the Board of
Direksi Commissioners and Board of Directors
Struktur remunerasi yang diberikan kepada Dewan The remuneration structure provided to the Board of
Komisaris dan Direksi Perseroan terdiri atas 2 (dua) Commissioners and Board of Directors of the Company
jenis, yaitu : consists of two (2) categories, namely:
• Remunerasi bersifat tetap seperti gaji pokok atau • Fixed remuneration, comprising base salary or
honorarium dan fasilitas atau tunjangan; serta honorarium, as well as facilities and allowances; and
• Remunerasi bersifat variabel seperti bonus dan • Variable remuneration, comprising performance
tunjangan hari raya. bonuses and religious holiday allowances.
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Jumlah Dewan Dewan Pengawas
Jumlah Remunerasi per Orang dalam Jumlah Direksi
Komisaris Syariah
No. 1 (satu) Tahun secara tunai Number of Board of
Number of Board of Sharia Supervisory
Total Remuneration per Person in 1 (one) Year in cash Directors
Commissioners Board
2025
1. Di atas Rp2.000.000.000,00 (dua miliar rupiah) |
2 - -
Above Rp2,000,000,000 (two billion rupiah)
2. Di atas Rp1.000.000.000,00 (satu miliar rupiah)
s.d Rp2.000.000.000,00 (dua miliar rupiah) |
2 - -
Above Rp1,000,000,000 (one billion rupiah) up to
Rp2,000,000,000 (two billion rupiah)
3. Di atas Rp500.000.000,00 (lima ratus juta rupiah)
s.d Rp1.000.000.000,00 (satu miliar rupiah) | Above
1 2 -
Rp500,000,000 (five hundred million rupiah) up to
Rp1,000,000,000 (one billion rupiah)
4. Rp500.000.000,00 (lima ratus juta rupiah) ke bawah
| Rp500,000,000 (five hundred million rupiah) and - 2 1
below
2024
1. Di atas Rp2.000.000.000,00 (dua miliar rupiah) |
3 - -
Above Rp2,000,000,000 (two billion rupiah)
2. Di atas Rp1.000.000.000,00 (satu miliar rupiah)
s.d Rp2.000.000.000,00 (dua miliar rupiah) |
1 - -
Above Rp1,000,000,000 (one billion rupiah) up to
Rp2,000,000,000 (two billion rupiah)
3. Di atas Rp500.000.000,00 (lima ratus juta rupiah)
s.d Rp1.000.000.000,00 (satu miliar rupiah) | Above
- 3 -
Rp500,000,000 (five hundred million rupiah) up to
Rp1,000,000,000 (one billion rupiah)
4. Rp500.000.000,00 (lima ratus juta rupiah) ke bawah
| Rp500,000,000 (five hundred million rupiah) and - - 1
below
Opsi Saham Stock Options
Perseroan tidak memberikan remunerasi dalam bentuk The Company does not grant remuneration in the form
opsi saham kepada Dewan Komisaris maupun Direksi. of stock options to either the Board of Commissioners
Kebijakan ini diterapkan untuk memastikan bahwa or the Board of Directors. This policy is applied to
seluruh kompensasi yang diterima oleh anggota Dewan ensure that all compensation received by members of
Komisaris dan Direksi bersifat transparan, jelas, dan the Board of Commissioners and Board of Directors
langsung mencerminkan kontribusi mereka terhadap remains transparent, clearly defined, and directly
kinerja perusahaan. Dengan tidak adanya opsi saham, reflective of their contributions to the Company’s
Perseroan menegaskan komitmennya untuk menghindari performance. The absence of stock options reaffirms
potensi benturan kepentingan atau ketergantungan the Company’s commitment to avoiding potential
finansial yang dapat memengaruhi objektivitas dan conflicts of interest or financial dependencies that may
independensi dalam pengambilan keputusan strategis. compromise objectivity and independence in strategic
Pendekatan ini sejalan dengan prinsip GCG dan praktik decision-making. This approach is consistent with the
remunerasi yang adil, akuntabel, serta mendukung principles of Good Corporate Governance (GCG) and
pencapaian tujuan jangka panjang Perseroan. a remuneration practice that is equitable, accountable,
and conducive to the achievement of the Company’s
long-term objectives.
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Hubungan Kerja Antara Dewan Working Relationship Between the
Komisaris dan Direksi Board of Commissioners and Board of
Directors
Dewan Komisaris dan Direksi memiliki hubungan kerja The working relationship between the Board of
yang diatur secara tegas dalam Undang-Undang Commissioners and the Board of Directors is governed
Perseroan Terbatas No. 40 Tahun 2007 dan prinsip explicitly by the Limited Liability Company Law No. 40 of
tata kelola perusahaan yang baik (Good Corporate 2007 and the principles of Good Corporate Governance
Governance/GCG). Hubungan ini bersifat komplementer, (GCG). This relationship is complementary in nature,
di mana kedua pihak memiliki peran dan tanggung jawab whereby both parties assume distinct yet mutually
yang berbeda namun saling mendukung demi mencapai reinforcing roles and responsibilities in pursuit of the
tujuan perusahaan. Company’s objectives.
1. Peran dan Tanggung Jawab 1. Roles and Responsibilities
• Direksi: Bertanggung jawab penuh atas • Board of Directors: Bears full responsibility for
pengelolaan operasional perusahaan, termasuk the management of the Company’s operational
perencanaan, pelaksanaan, dan evaluasi kegiatan activities, encompassing planning, execution, and
bisnis sehari-hari. Direksi bertindak untuk dan evaluation of day-to-day business operations.
atas nama perusahaan dalam menjalankan The Board of Directors acts for and on behalf of
tugasnya. the Company in the discharge of its duties.
• Dewan Komisaris: Bertugas mengawasi kebijakan • Board of Commissioners: Is responsible for
dan pelaksanaan manajemen yang dilakukan supervising the policies and managerial actions
Direksi serta memberikan nasihat strategis untuk undertaken by the Board of Directors, and
memastikan perusahaan dikelola sesuai visi, misi, for providing strategic counsel to ensure that
dan kepentingan pemangku kepentingan. the Company is managed in accordance with
its vision, mission, and the interests of its
stakeholders.
2. Batasan dan Independensi 2. Boundaries and Independence
• Dewan Komisaris tidak boleh terlibat langsung • The Board of Commissioners shall not be
dalam pengelolaan operasional perusahaan directly involved in the management of the
yang menjadi kewenangan Direksi. Hal ini untuk Company’s operational activities, which fall
menjaga independensi dan peran strategis within the authority of the Board of Directors.
Dewan Komisaris sebagai pengawas. This delineation is intended to preserve the
independence and strategic oversight role of the
Board of Commissioners.
• Direksi wajib melaporkan kinerja dan keputusan • The Board of Directors is required to report its
strategis kepada Dewan Komisaris secara berkala performance and strategic decisions to the Board
untuk memastikan keterbukaan informasi dan of Commissioners on a periodic basis to ensure
akuntabilitas. information transparency and accountability.
3. Kolaborasi dan Koordinasi 3. Collaboration and Coordination
• Rapat Gabungan: Dewan Komisaris dan Direksi • Joint Meetings: The Board of Commissioners and
secara rutin mengadakan rapat bersama untuk the Board of Directors regularly convene joint
membahas strategi perusahaan, mengevaluasi meetings to discuss corporate strategy, evaluate
kinerja, dan memutuskan langkah-langkah performance, and deliberate on strategic
strategis yang membutuhkan masukan kedua initiatives that require input from both parties.
pihak.
• Pemberian Nasihat: Dewan Komisaris memberikan • Advisory Function: The Board of Commissioners
arahan atau rekomendasi kepada Direksi terkait provides guidance and recommendations to the
pelaksanaan kebijakan strategis, manajemen Board of Directors regarding the implementation
risiko, serta kepatuhan terhadap hukum dan of strategic policies, risk management, and
regulasi. compliance with applicable laws and regulations.
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4. Pengawasan dan Pelaporan 4. Oversight and Reporting
• Dewan Komisaris memantau dan mengevaluasi • The Board of Commissioners monitors and
kinerja Direksi melalui laporan keuangan, laporan evaluates the performance of the Board
kinerja, dan indikator utama lainnya. of Directors through financial statements,
performance reports, and other key performance
indicators.
• Direksi wajib memberikan laporan berkala kepada • The Board of Directors is required to submit
Dewan Komisaris dan Rapat Umum Pemegang periodic reports to the Board of Commissioners
Saham (RUPS) sesuai ketentuan peraturan yang and the General Meeting of Shareholders
berlaku. (GMS) in accordance with applicable regulatory
provisions.
5. Prinsip Tata Kelola yang Baik 5. Principles of Good Corporate Governance
Hubungan kerja antara Dewan Komisaris dan Direksi The working relationship between the Board of
didasarkan pada prinsip transparansi, akuntabilitas, Commissioners and the Board of Directors is founded
tanggung jawab, independensi, dan kewajaran. upon the principles of transparency, accountability,
Hal ini memastikan adanya keseimbangan antara responsibility, independence, and fairness. This
pengelolaan operasional dan pengawasan strategis. ensures an appropriate balance between operational
management and strategic oversight.
Pengungkapan Hubungan Afiliasi Disclosure of A liated Relationships
Anggota Dewan Komisaris, Direksi, Among Members of the Board of
dan Pemegang Saham Utama dan/ atau Commissioners, Board of Directors,
Pengendali and Major and/or Controlling
Shareholders
Pengungkapan Hubungan Afiliasi Anggota Dewan The disclosure of affiliated relationships among
Komisaris, Direksi, dan Pemegang Saham Utama dan/ members of the Board of Commissioners, Board of
atau Pengendali merupakan bagian penting dari Directors, and major and/or controlling shareholders
penerapan prinsip Good Corporate Governance constitutes an integral component of the Company’s
(GCG) di Perseroan. Pengungkapan ini bertujuan implementation of Good Corporate Governance (GCG)
untuk memberikan transparansi mengenai hubungan principles. This disclosure aims to provide transparency
kepemilikan, keluarga, atau afiliasi bisnis yang dapat with respect to ownership, familial, or business
memengaruhi pengambilan keputusan strategis dan affiliations that may influence strategic decision-making
independensi pengawasan di perusahaan. and the independence of oversight within the Company.
Perseroan secara rutin mengidentifikasi dan The Company regularly identifies and discloses all
mengungkapkan setiap hubungan afiliasi yang relevan relevant affiliated relationships among members of
antara anggota Dewan Komisaris, Direksi, serta the Board of Commissioners, Board of Directors, and
pemegang saham utama atau pengendali. Informasi major or controlling shareholders. The information
yang diungkapkan mencakup hubungan kepemilikan disclosed encompasses shareholding relationships,
saham, hubungan keluarga, atau keterkaitan lainnya familial ties, and other linkages that may potentially give
yang berpotensi menimbulkan benturan kepentingan. rise to conflicts of interest. Such disclosure enables
Pengungkapan ini memungkinkan pemangku stakeholders to understand the Company’s ownership
kepentingan untuk memahami struktur kepemilikan, structure, the transparency of its decision-making
transparansi pengambilan keputusan, dan mekanisme processes, and the control mechanisms it has put in
pengendalian yang diterapkan Perseroan. place.
Dengan pengungkapan hubungan afiliasi yang sistematis Through systematic and comprehensive disclosure
dan lengkap, Perseroan memastikan bahwa keputusan of affiliated relationships, the Company ensures
strategis dan kebijakan perusahaan dijalankan secara that strategic decisions and corporate policies are
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objektif, adil, dan akuntabel, sekaligus memperkuat executed objectively, equitably, and accountably, while
kepercayaan pemangku kepentingan terhadap integritas simultaneously reinforcing stakeholder confidence in
dan tata kelola perusahaan. the integrity and governance of the Company.
Informasi terkait hubungan afiliasi Dewan Komisaris dan Information pertaining to the affiliated relationships of
Direksi diungkapkan sebagai berikut: the Board of Commissioners and Board of Directors is
disclosed as follows:
Hubungan Keuangan Dengan Hubungan Keluarga Dengan
Financial Relationship with Familial Relationship with
Dewan Pemegang Dewan Pemegang
Direksi Direksi
Nama Komisaris Saham Utama Komisaris Saham Utama
Board of Board of
Name Board of Major Board of Major
Directors Directors
Commissioners Shareholders Commissioners Shareholders
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No
Dewan Komisaris | Board of Commissioners
Ir. Gottfried
Tampubolon
Chan Kiat
Rahardja
Alimhamzah
Syahnan Poerba
Direksi | Board of Directors
Lim Eng Khim
Josephine Regina
Dameria Sambajon
Setiawan Nurtjahja
Adji Anggono
Dewan Pengawas Syariah | Sharia Supervisory Board
Ikhwan Abidin Basri
Keberagaman Komposisi Dewan Diversity of the Board of
Komisaris dan Direksi Commissioners and Board of Directors
Composition
Prinsip keberagaman dalam komposisi Dewan Komisaris The principle of diversity in the composition of the Board
dan Direksi merupakan salah satu aspek penting of Commissioners and Board of Directors constitutes
dalam penerapan tata kelola perusahaan yang baik. one of the key aspects in the implementation of good
Keberagaman ini mencakup variasi pengalaman, corporate governance. Such diversity encompasses
keahlian, usia, jenis kelamin, latar belakang pendidikan, variations in experience, expertise, age, gender,
dan budaya, yang bertujuan untuk meningkatkan educational background, and culture, aimed at
efektivitas pengambilan keputusan, inovasi, serta enhancing the effectiveness of decision-making,
daya saing Perseroan. Detail mengenai keberagaman fostering innovation, and strengthening the Company’s
komposisi ini dapat dilihat pada profil Dewan Komisaris competitiveness. Further details regarding the diversity
dan Direksi yang disajikan dalam Laporan Tahunan ini. of this composition are presented in the profiles of
the Board of Commissioners and Board of Directors
included in this Annual Report.
a. Aspek Keberagaman a. Aspects of Diversity
• Keahlian dan Pengalaman: Komposisi Dewan • Expertise and Experience: The composition of the
Komisaris dan Direksi mencakup individu dengan Board of Commissioners and Board of Directors
latar belakang profesional yang beragam, seperti comprises individuals with diverse professional
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keuangan, hukum, operasional, teknologi, atau backgrounds, including finance, law, operations,
manajemen risiko, untuk mendukung berbagai technology, and risk management, to support the
aspek pengelolaan perusahaan. various dimensions of corporate management.
• Jenis Kelamin: Mengupayakan keterwakilan • Gender: The Company endeavors to achieve
gender yang seimbang sebagai bentuk komitmen balanced gender representation as a
terhadap inklusivitas dan keberlanjutan. manifestation of its commitment to inclusivity
and sustainability.
• Usia dan Generasi: Memadukan perspektif • Age and Generation: The composition integrates
generasi muda yang inovatif dengan pengalaman the innovative perspectives of younger
generasi senior untuk menghasilkan pandangan generations with the seasoned experience of
yang komprehensif. senior members to produce comprehensive
insights.
• Latar Belakang Budaya dan Pendidikan: Mencakup • Cultural and Educational Background: The
individu dari berbagai wilayah atau budaya untuk composition includes individuals from diverse
mencerminkan sifat multikultural dan global dari regions and cultural backgrounds, reflecting the
perusahaan. multicultural and global nature of the Company.
b. Manfaat Keberagaman b. Benefits of Diversity
• Pengambilan Keputusan yang Lebih Baik: • Enhanced Decision-Making: Diverse perspectives
Perspektif yang beragam membantu facilitate a more thorough identification of
mengidentifikasi peluang dan risiko secara lebih opportunities and risks.
menyeluruh.
• Inovasi dan Kreativitas: Beragam latar belakang • Innovation and Creativity: Varied backgrounds
dan pandangan menciptakan ruang untuk and viewpoints create an environment conducive
gagasan baru dan solusi inovatif. to new ideas and innovative solutions.
• Reputasi Perusahaan: Keberagaman • Corporate Reputation: Diversity reflects
mencerminkan komitmen perusahaan terhadap the Company’s commitment to inclusion
inklusi dan tanggung jawab sosial, yang and corporate social responsibility, thereby
dapat meningkatkan kepercayaan pemangku strengthening stakeholder confidence.
kepentingan.
• Peningkatan Kinerja: Studi menunjukkan bahwa • Improved Performance: Studies indicate
perusahaan dengan keberagaman yang baik that companies with greater board diversity
dalam dewan memiliki kinerja finansial dan non- demonstrate superior financial and non-financial
finansial yang lebih baik. performance.
c. Implementasi dalam Komposisi Dewan c. Implementation within Board Composition
• Dewan Komisaris: Anggota yang memiliki keahlian • Board of Commissioners: Members possess
di bidang pengawasan, strategis, dan manajemen expertise in the areas of oversight, strategic
risiko, dengan keterwakilan yang mencerminkan planning, and risk management, with
keberagaman pemangku kepentingan. representation that reflects the diversity of the
Company’s stakeholders.
• Direksi: Anggota yang ahli di bidang operasional, • Board of Directors: Members are proficient in the
pengembangan bisnis, dan inovasi untuk areas of operations, business development, and
menjalankan strategi perusahaan secara efektif. innovation to effectively execute the Company’s
strategy.
Komite Di Bawah Dewan Komisaris Committees under the Board of
Commissioners
Komite di Bawah Dewan Komisaris merupakan organ The Committees under the Board of Commissioners
pendukung yang dibentuk untuk membantu Dewan are supporting organs established to assist the Board
Komisaris dalam melaksanakan fungsi pengawasan of Commissioners in carrying out its supervisory
secara lebih efektif dan profesional. Komite ini bertugas functions in a more effective and professional manner.
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memberikan masukan, saran, dan evaluasi terkait aspek These Committees are responsible for providing
tertentu dari kegiatan Perseroan, sehingga pengambilan input, recommendations, and evaluations on specific
keputusan Dewan Komisaris menjadi lebih tepat, aspects of the Company’s activities, thereby enabling
terinformasi, dan akuntabel. Setiap komite memiliki the Board of Commissioners to make decisions that
tugas, tanggung jawab, serta ruang lingkup kerja yang are more precise, well-informed, and accountable.
jelas, sesuai dengan pedoman yang diatur dalam Board Each Committee operates with clearly defined duties,
Manual dan ketentuan peraturan OJK. responsibilities, and scope of work, in accordance with
the guidelines set forth in the Board Manual and the
prevailing regulations of the Financial Services Authority
(OJK).
Komite-komite ini secara rutin melaporkan hasil temuan, These Committees regularly report their findings,
rekomendasi, dan evaluasi mereka kepada Dewan recommendations, and evaluations to the Board of
Komisaris. Melalui struktur ini, Perseroan memastikan Commissioners. Through this structure, the Company
pengawasan berjalan transparan, akuntabel, dan ensures that its oversight processes are conducted
efektif, mendukung penerapan prinsip Good Corporate in a transparent, accountable, and effective manner,
Governance (GCG), serta meningkatkan kualitas supporting the implementation of Good Corporate
pengambilan keputusan yang berdampak pada Governance (GCG) principles and enhancing the quality
keberlanjutan dan pertumbuhan jangka panjang of decision-making that contributes to the Company’s
perusahaan. long-term sustainability and growth.
Komite Audit
Audit Committee
Komite Audit adalah salah satu organ pendukung The Audit Committee is one of the supporting organs
Dewan Komisaris yang memiliki peran strategis dalam of the Board of Commissioners that plays a strategic
memastikan penerapan Good Corporate Governance role in ensuring the implementation of Good Corporate
(GCG), efektivitas pengendalian internal, dan integritas Governance (GCG), the effectiveness of internal
laporan keuangan Perseroan. Komite Audit bertugas controls, and the integrity of the Company’s financial
memberikan pendapat, saran, dan rekomendasi kepada statements. The Audit Committee is responsible for
Dewan Komisaris terkait aktivitas audit internal, audit providing opinions, advice, and recommendations to
eksternal, manajemen risiko, kepatuhan terhadap the Board of Commissioners in relation to internal audit
peraturan, serta aspek keuangan dan operasional activities, external audit, risk management, regulatory
lainnya. compliance, and other financial and operational matters.
Pembentukan dan pelaksanaan tugas Komite Audit The establishment and execution of the Audit
mengacu pada POJK No. 55/POJK.04/2015 tentang Committee’s duties are governed by OJK Regulation
Pembentukan dan Pedoman Pelaksanaan Kerja Komite No. 55/POJK.04/2015 concerning the Establishment
Audit. POJK ini menetapkan ketentuan mengenai and Guidelines for the Implementation of the Audit
komposisi anggota Komite Audit, kriteria independensi, Committee’s Work. This regulation sets forth provisions
penetapan ketua, frekuensi rapat, serta mekanisme regarding the composition of Audit Committee
pelaporan hasil kerja kepada Dewan Komisaris. Dengan members, independence criteria, appointment of the
mengacu pada POJK 55/2015, Komite Audit memastikan chairperson, meeting frequency, and the mechanism for
bahwa seluruh proses pengawasan berjalan secara reporting work results to the Board of Commissioners.
transparan, akuntabel, dan efektif, serta mendukung In adherence to POJK 55/2015, the Audit Committee
pengambilan keputusan Dewan Komisaris yang berbasis ensures that all oversight processes are conducted in
informasi lengkap dan akurat. a transparent, accountable, and effective manner, and
that the Board of Commissioners’ decision-making is
supported by complete and accurate information.
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Komite Audit bertanggung jawab untuk: The Audit Committee is responsible for:
• Pengawasan Laporan Keuangan: Memeriksa laporan • Oversight of Financial Statements: Reviewing the
keuangan perusahaan untuk memastikan akurasi, Company’s financial statements to ensure their
transparansi, dan kepatuhan terhadap standar accuracy, transparency, and compliance with
akuntansi yang berlaku. applicable accounting standards.
• Sistem Pengendalian Internal: Mengevaluasi • Internal Control System: Evaluating the effectiveness
efektivitas sistem pengendalian internal yang of the internal control system implemented by
diterapkan oleh manajemen untuk melindungi aset management to safeguard the Company’s assets.
perusahaan.
• Manajemen Risiko: Mengidentifikasi dan menilai • Risk Management: Identifying and assessing potential
potensi risiko serta memastikan adanya mitigasi risks and ensuring the adequacy of corresponding
yang memadai. mitigation measures.
• Kepatuhan terhadap Regulasi: Memastikan • Regulatory Compliance: Ensuring that the Company
perusahaan mematuhi peraturan perundang- adheres to prevailing laws and regulations, internal
undangan, kebijakan internal, dan standar tata kelola. policies, and governance standards.
• Hubungan dengan Auditor: Berkoordinasi dengan • Engagement with Auditors: Coordinating with
auditor eksternal dan internal untuk membahas external and internal auditors to discuss audit
temuan audit, isu signifikan, dan rekomendasi findings, significant issues, and recommendations for
perbaikan. improvement.
Komite Audit wajib menyusun laporan kerja yang meliputi The Audit Committee is required to prepare work
temuan dan rekomendasi berdasarkan hasil evaluasi reports encompassing findings and recommendations
terhadap laporan keuangan, pengendalian internal, dan derived from its evaluation of financial statements,
manajemen risiko, serta masukan terkait kualitas audit internal controls, and risk management, as well as inputs
internal maupun eksternal. Laporan disampaikan kepada regarding the quality of internal and external audits.
Dewan Komisaris secara berkala untuk mendukung These reports are submitted periodically to the Board of
pengambilan keputusan strategis. Commissioners to support strategic decision-making.
Piagam Komite Audit Audit Committee Charter
Sebagai organ pendukung Dewan Komisaris, Komite As a supporting organ of the Board of Commissioners,
Audit menjalankan fungsinya dengan mengacu pada the Audit Committee performs its functions in
Piagam Komite Audit Nomor 01/RBF-KA/IX/2025 tanggal accordance with the Audit Committee Charter Number
3 September 2025, yang telah disusun dan disahkan oleh 01/RBF-KA/IX/2025 dated 3 September 2025, which
Dewan Komisaris. Piagam ini mengatur berbagai aspek has been formulated and ratified by the Board of
terkait Komite Audit, termasuk tugas dan tanggung Commissioners. This Charter governs various aspects
jawab, wewenang, struktur, komposisi dan keanggotaan, pertaining to the Audit Committee, including its duties
persyaratan keanggotaan, rapat anggota, kode etik, serta and responsibilities, authority, structure, composition
evaluasi kinerja. Dengan adanya piagam tersebut, Komite and membership, membership requirements, member
Audit memiliki acuan yang jelas dalam memahami meetings, code of ethics, and performance evaluation.
peraturan dan tata kerja yang berlaku, khususnya dalam The existence of this Charter provides the Audit
melaksanakan pengawasan dan memberikan nasihat Committee with a clear framework for understanding
kepada Direksi serta unit-unit di bawahnya. the applicable regulations and operating procedures,
particularly in carrying out its oversight functions and
providing advisory services to the Board of Directors
and its subordinate units.
Tugas dan Pelaksanaan Tugas Komite Duties and Execution of Audit
Audit Committee Functions
1. Melakukan penelaahan atas informasi keuangan yang 1. Conducting a review of financial information to be
akan dikeluarkan perusahaan kepada publik dan/ disclosed by the Company to the public and/or
atau pihak otoritas antara lain laporan keuangan, regulatory authorities, including financial statements,
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proyeksi dan laporan lainnya terkait dengan informasi projections, and other reports related to the
keuangan perusahaan; Company’s financial information;
2. Melakukan penelahaan atas ketaatan terhadap 2. Conducting a review of compliance with the
peraturan perundang-undangan yang berhubungan prevailing laws and regulations pertaining to the
dengan kegiatan perusahaan; Company’s business activities;
3. Memberikan pendapat independen dalam hal 3. Providing an independent opinion in the event of
terjadinya perbedaan pendapat antara manajemen a disagreement between management and the
dan akuntan atas jasa yang diberikannya; accountant regarding the services rendered;
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Providing recommendations to the Board of
mengenai penunjukan akuntan publik yang Commissioners regarding the appointment of a
didasarkan pada independensi, ruang lingkup public accountant, based on considerations of
penugasan, dan imbalan jasa serta persyaratan lain independence, scope of engagement, professional
yang ditentukan oleh otoritas; fees, and other requirements stipulated by the
regulatory authority;
5. Melakukan penelaahan atas pelaksanaan 5. Conducting a review of the implementation of
pemeriksaan oleh oleh auditor internal dan examinations by the internal auditor and overseeing
mengawasi pelaksanaan tindak lanjut oleh Direksi the follow-up actions taken by the Board of Directors
atas temuan auditor internal termasuk pemantauan in response to internal audit findings, including
untuk menilai kecukupan pengendalian intenal dan monitoring to assess the adequacy of internal
proses pelaporan keuangan; controls and the financial reporting process;
6. Komite Audit melakukan evaluasi terhadap 6. Evaluating the implementation of audit services for
pelaksanaan pemberian jasa audit atas informasi annual historical financial information by the Public
keuangan historis tahunan oleh AP dan/atau KAP; Accountant (AP) and/or Public Accounting Firm
(KAP);
7. Menelaah pengaduan yang berkaitan dengan proses 7. Reviewing complaints relating to the Company’s
akuntansi dan pelaporan keuangan Perusahaan; accounting and financial reporting processes;
8. Menelaah dan memberikan saran kepada Dewan 8. Reviewing and providing advice to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners with respect to potential conflicts of
kepentingan perusahaan; interest within the Company;
9. Menjaga kerahasiaan dokumen, data dan informasi 9. Maintaining the confidentiality of the Company’s
Perusahaan. documents, data, and information.
Wewenang Komite Audit Authority of the Audit Committee
Dalam rangka melaksanakan tugas dan tanggung In the execution of its duties and responsibilities,
jawabnya, komite Audit mempunyai wewenang sebagai the Audit Committee is vested with the following
berikut : authority:
1. Mengakses dokumen, data, dan informasi Perusahaan 1. Accessing the Company’s documents, data, and
tentang karyawan, dana, aset dan sumber daya information pertaining to employees, funds, assets,
perusahaan lainnya yang diperlukan. and other corporate resources as required;
2. Berkomunikasi langsung dengan karyawan, termasuk 2. Communicating directly with employees, including
Direksi dan pihak yang menjalankan fungsi audit members of the Board of Directors and parties
internal, manajemen risiko, dan akuntan terkait tugas performing internal audit, risk management, and
dan tanggung jawab Komite Audit. accounting functions, in relation to the duties and
responsibilities of the Audit Committee;
3. Melibatkan pihak independen di luar anggota Komite 3. Engaging independent parties external to the Audit
Audit yang diperlukan untuk membantu pelaksanaan Committee membership, as necessary, to assist in
tugasnya (jika diperlukan). the execution of its duties;
4. Melaksanakan kewenangan lain yang diberikan oleh 4. Exercising such other authority as may be delegated
Dewan Komisaris. by the Board of Commissioners.
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Komposisi Dan Susunan Komite Audit Composition and Structure of the
Audit Committee
Keberhasilan Komite Audit dalam menjalankan perannya The effectiveness of the Audit Committee in fulfilling
sangat ditentukan oleh komposisi dan struktur its role is significantly determined by the composition
keanggotaannya yang harus selaras dengan ketentuan and structure of its membership, which must be aligned
regulasi, termasuk Undang-Undang Perseroan Terbatas with applicable regulatory requirements, including the
serta peraturan perundangan terkait lainnya. Company Law and other relevant prevailing regulations.
Dalam pembentukannya, mayoritas anggota Komite Audit In its formation, the majority of Audit Committee
wajib berasal dari pihak independen yang tidak memiliki members must be drawn from independent parties who
hubungan afiliasi dengan Dewan Komisaris, Direksi, have no affiliation with the Board of Commissioners,
maupun pemegang saham pengendali. Independensi Board of Directors, or controlling shareholders. This
ini menjadi elemen penting untuk menjaga objektivitas independence is an essential element in maintaining
dan meminimalkan potensi konflik kepentingan. Selain objectivity and minimizing potential conflicts of interest.
itu, Komite Audit juga wajib mencakup sekurang- Furthermore, the Audit Committee must include at least
kurangnya satu anggota yang memiliki kompetensi one member with competency in accounting or finance,
di bidang akuntansi atau keuangan, sehingga proses to ensure that the review of financial statements and the
penelaahan laporan keuangan dan pelaksanaan audit conduct of audit activities are carried out with precision
dapat dilakukan secara tepat dan mendalam. and depth.
Agar pelaksanaan tugas Komite Audit dapat berjalan To ensure that the Audit Committee performs its
secara optimal, setiap anggotanya perlu memenuhi duties optimally, each member is required to fulfil
sejumlah persyaratan dan kualifikasi yang ditetapkan, a number of established criteria and qualifications,
antara lain: including:
• Memiliki pemahaman yang cukup tentang laporan • Possessing sufficient understanding of financial
keuangan dan akuntansi. statements and accounting;
• Memahami prinsip-prinsip pengendalian internal, • Understanding the principles of internal control,
manajemen risiko, serta kepatuhan terhadap regulasi risk management, and compliance with applicable
dan hukum yang berlaku. regulations and laws;
• Tidak memiliki hubungan afiliasi yang dapat • Having no affiliations that may compromise
memengaruhi independensi dan objektivitas dalam independence and objectivity in the execution of
melaksanakan tugas. duties;
• Anggota Komite Audit juga dapat mengikuti pelatihan • Audit Committee members may also participate in
atau sertifikasi khusus di bidang audit atau tata specialized training or certification programs in the
kelola perusahaan. fields of auditing or corporate governance.
Komposisi dan struktur keanggotaan Komite Audit The composition and membership structure of the
Perseroan, yakni sekurang-kurangnya terdiri dari 3 Company’s Audit Committee shall consist of no fewer
(tiga) orang yang mencakup Komisaris Independen than three (3) members, comprising an Independent
dan pihak luar Perseroan. Komite Audit diketuai oleh Commissioner and external parties of the Company.
Komisaris Independen Perseroan. Seluruh anggota The Audit Committee is chaired by an Independent
Komite Audit telah memenuhi persyaratan independensi Commissioner of the Company. All members of the Audit
dan rangkap jabatan, memiliki kompetensi pengalaman Committee have fulfilled the applicable independence
dan pengetahuan di bidang keuangan dan bisnis sesuai and concurrent position requirements, and possess
peraturan OJK dan Bursa Efek Indonesia. competency, experience, and knowledge in the fields of
finance and business, in accordance with the regulations
of the OJK and the Indonesia Stock Exchange.
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Pada tahun 2025, keanggotaan Komite Audit Perseroan In 2025, the membership of the Company’s Audit
tidak mengalami perubahan dari tahun sebelumnya Committee remained unchanged from the preceding
sehingga susunan Komite Audit per 31 Desember 2025, year. Accordingly, the composition of the Audit
adalah sebagai berikut: Committee as of 31 December 2025 is as follows:
Nama Jabatan Dasar Pengangkatan Rangkap Jabatan Periode Menjabat
Name Position Basis of Appointment Concurrent Position Tenure
Rahardja Alimhamzah Ketua | Head Surat Keputusan Komisaris Independen Masa jabatan anggota
Dewan Komisaris | Independent Komite Audit pada periode
Nomor : 002/ KEP-DK/ Commissioner ini akan berakhir pada saat
VI/2024 tanggal 26 penutupan Rapat Umum
Setiawan Kriswanto Anggota | Juni 2024. - Pemegang Saham Tahunan
Member Decree of the Board (RUPST) 2027 | The term of
Sandra Aulia Anggota | of Commissioners - office of the Audit Committee
Member Number : 002/KEP-DK/ members for this period will
VI/2024 dated June 26, end at the closing of the 2027
2024. Annual General Meeting of
Shareholders (AGMS).
Keanggotaan Komite Audit Profile of the Audit Committee
Members
Profil lengkap Bapak Rahardja Alimhamzah selaku Ketua The full profile of Mr. Rahardja Alimhamzah, the Chairman
Komite Audit Perseroan dapat dilihat pada Bab Profil of the Company’s Audit Committee, can be found
Perusahaan, Sub-bab Profil Dewan Komisaris, in the Company Profile chapter, under the Board of
Commissioners section.
Seluruh anggota Komite Audit Perseroan berstatus All members of the Company’s Audit Committee are
Warga Negara Indonesia (WNI). Berikut ini adalah profil Indonesian citizens (WNI). Below is a brief profile of each
singkat dari masing-masing anggota: member:
Setiawan Kriswanto
Anggota Komite Audit
Member of Audit Committee
Usia 64 Tahun | Years Old
Age
Domisili & Kewarganegaraan Jakarta, Indonesia | Jakarta, Indonesian
Domicile & Nationality
Riwayat Pendidikan • Gelar Diploma III, Sekolah Tinggi Akuntansi Negara (STAN) Jakarta (1982)
Educational Background • Sarjana (S1), Sekolah Tinggi Ilmu Ekonomi Indonesia (1986)
• Magister Manajemen, Universitas Krisna Dwipayana (2002)
• Diploma III degree, State Accountancy College (STAN) Jakarta (1982)
• Bachelor’s degree (S1), Indonesian College of Economics (1986)
• Master of Management, Krisna Dwipayana University (2002)
Riwayat Karier • Auditor di Badan Pemeriksa Keuangan dan Pembangungan (BPKP) – (1982 -1991)
Career History • Kepala Divisi Operasional Bank Dagang dan Industri (BDI) – (1991-1999)
• Badan Penyehatan Perbankan Nasional (BPPN)
• Ketua Tim Pengelola Sementara (TPS) di beberapa Bank Beku Kegiatan Usaha (BBKU) –
(1999-2022)
• Anggota Komite Audit di beberapa bank dan Lembaga Keuangan seperti Bank Danamon,
BII (Maybank), Bank BRI AGRO, Eximbank, Bank UOB, WOM Finance
• Anggota Komite Audit di beberapa Perusahaan seperti PT Timah Tbk, PT Humpuss
Intermoda Transport, PT Bina Buana Raya, PT ABM Investama, PT Sumberdaya Sewatama,
PT Garuda Indonesia.
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• Komisaris Utama/Ketua Komite Audit di PT Danareksa Finance (2019 – 2025)
• Auditor at the Financial and Development Audit Agency (BPKP) – (1982 -1991)
• Head of Operational Division of Bank Dagang dan Industri (BDI) – (1991-1999)
• National Bank Restructuring Agency (BPPN)
• Head of Temporary Management Team (TPS) at several Frozen Banks (BBKU) – (1999-
2022)
• Member of Audit Committee at several banks and Financial Institutions such as Bank
Danamon, BII (Maybank), Bank BRI AGRO, Eximbank, Bank UOB, WOM Finance
• Member of Audit Committee at several companies, such as PT Timah Tbk, PT Humpuss
Intermoda Transport, PT Bina Buana Raya, PT ABM Investama, PT Sumberdaya Sewatama,
PT Garuda Indonesia
• President Commissioner/Head of the Audit Committee at PT Danareksa Finance (2019
– 2025)
Rangkap Jabatan • Dosen di Universitas Pakuan Bogor
Concurrent Position • Anggota Komite PT CSUL Finance
• Anggota Komite Audit di PT Multi Bintang Indonesia Tbk.
• Anggota Komite PT Jalur Nugraha Ekakurir.
• Lecturer at Pakuan University Bogor
• Member of the Committee at PT CSUL Finance
• Member of Audit Committee at PT Multi Bintang Indonesia Tbk.
• Member of the Committee at PT Jalur Nugraha Ekakurir.
Sandra Aulia
Anggota Komite Audit
Member of Audit Committee
Usia 46 Tahun | Years Old
Age
Domisili & Kewarganegaraan Jakarta, Indonesia | Jakarta, Indonesian
Domicile & Nationality
Riwayat Pendidikan • Sarjana Akuntansi (S1), Fakultas Ekonomi Universitas Indonesia.
Educational Background • Magister Sains Akuntansi (S2) Pasca Sarjana Ilmu Akuntansi Fakultas Ekonomi, Universitas
Indonesia.
• Doktor Ilmu Administrasi Fiskal (S3) pada Program Pascasarjana Ilmu Administrasi
Fakultas Ilmu Administrasi Universitas Indonesia.
• Bachelor of Accounting (S1), Faculty of Economics, University of Indonesia.
• Master of Science in Accounting (S2) Postgraduate Program in Accounting, Faculty of
Economics, University of Indonesia.
• Doctor of Fiscal Administration (S3) at the Postgraduate Program in Administrative
Sciences, Faculty of Administrative Sciences, University of Indonesia.
Riwayat Karier • Dewan Pengurus Nasional Institut Akuntan Publik Indonesia;
Career History • Dewan Sertifikasi Institut Akuntan Publik Indonesia;
• Ketua Komite Organisasi Hubungan Kelembagaan (KOHK) Riset dan Penguruan Tinggi;
• Tim Ahli Kementerian, Kementerian Pendidikan Sains dan Teknologi Republik Indonesia;
• Dosen Tetap Program Studi Akuntansi Program Vokasi Universitas Indonesia;
• Dosen S1 Ilmu Administrasi Kebujakan pajak Fakultas Inlmu Aministrasi Universitas
Indonesia;
• Dosen S2 Administrasi Kebijakan Pajak Fakultas Ilmu Administrasi Universits Indonesia;
• Anggota Komite Audit di PT Andalan Finance Indonesia;
• Pengurus Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik; (IAI KPAd)
• Managing Partner Kantor Jasa Akuntansi KJA SSY & Rekan;
• Ketua Program Studi Akuntansi Program Vokasi Universitas Indonesia;
• Ketua Lembaga Program Pendidikan Vokasi Universitas Indonesia;
• Auditor Prasetio Utomo & Co.
• National Leadership Council of the Indonesian Institute of Certified Public Accountants;
• Certification Board of the Indonesian Institute of Certified Public Accountants;
• Head of the Institutional Relations Organization Committee (KOHK) of Research and
Higher Education;
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• Ministry Expert Team, Ministry of Education, Science and Technology of the Republic of
Indonesia;
• Permanent Lecturer, Accounting Study Program, Vocational Program, University of
Indonesia;
• Undergraduate Lecturer in Tax Policy Administration, Faculty of Administrative Sciences,
University of Indonesia;
• Graduate Lecturer in Tax Policy Administration, Faculty of Administrative Sciences,
University of Indonesia;
• Member of the Audit Committee at PT Andalan Finance Indonesia;
• Management of the Indonesian Institute of Accountants Educator Accountant
Compartment; (IAI KPAd)
• Managing Partner, Accounting Services Office of KJA SSY & Rekan;
• Head of Accounting Study Program, Vocational Program, University of Indonesia;
• Head of Vocational Education Program Institution, University of Indonesia;
• Auditor of Prasetio Utomo & Co.
Rangkap Jabatan • Dewan Pengurus Nasional Institut Akuntan Publik Indonesia (IAPI).
Concurrent Position • Dosen Tetap Universitas Indonesia.
• National Leadership Council of the Indonesian Institute of Certified Public Accountants.
• Permanent Lecturer at the University of Indonesia.
Struktur keanggotaan Komite Audit Perseroan pada The composition of the Company’s Audit Committee
tahun 2025 telah disusun sesuai dengan ketentuan for 2025 has been structured in accordance with the
terkait persyaratan, komposisi, dan aspek independensi requirements, composition, and independence aspects
yang diwajibkan oleh regulasi. Penyusunan Pernyataan mandated by regulations. The preparation of the Audit
Independensi Komite Audit mengacu pada Peraturan Committee’s Independence Statement refers to Article
OJK No. 55/POJK.04/2015 mengenai Persyaratan, 7 of OJK Regulation No. 55/POJK.04/2015 regarding
Keanggotaan, dan Masa Tugas Komite Audit, serta the Requirements, Membership, and Term of Office of
berpedoman pada ketentuan yang tercantum dalam the Audit Committee, and is guided by the provisions
Piagam Komite Audit. outlined in the Audit Committee Charter.
Pernyataan Independensi Komite Audit Committee Independence
Audit Statement
Komite Audit Perseroan menjalankan tugas dan tanggung The Company’s Audit Committee carries out its
jawabnya berdasarkan prinsip independensi yang duties and responsibilities based on the principle of
menjadi fondasi utama dalam memastikan efektivitas independence, which serves as the primary foundation
fungsi pengawasan. Pernyataan independensi ini in ensuring the effectiveness of the supervisory function.
menegaskan bahwa seluruh anggota Komite Audit tidak This independence statement affirms that all members
memiliki hubungan keuangan, kepengurusan, kepemilikan of the Audit Committee do not have any financial
saham, maupun hubungan keluarga dengan Dewan relationships, management, share ownership, or familial
Komisaris, Direksi, atau pemegang saham pengendali relationships with the Board of Commissioners, the
yang dapat memengaruhi kemampuan mereka dalam Board of Directors, or controlling shareholders that could
memberikan penilaian yang objektif. affect their ability to provide objective assessments.
Independensi tersebut juga mencakup ketidakterlibatan Such independence also includes the non-involvement
anggota Komite Audit dalam aktivitas operasional of Audit Committee members in the Company’s
Perseroan serta tidak adanya kepentingan pribadi yang operational activities and the absence of any personal
berpotensi menimbulkan konflik kepentingan dalam interests that may cause conflicts of interest in
pelaksanaan tugas. Dengan memenuhi persyaratan the performance of their duties. By fulfilling the
sebagaimana diatur dalam Peraturan OJK No. 55/ requirements as stipulated under OJK Regulation No.
POJK.04/2015, seluruh anggota Komite Audit dinyatakan 55/POJK.04/2015, all members of the Audit Committee
bebas dari pengaruh pihak mana pun sehingga dapat are deemed free from the influence of any party, thereby
menjaga integritas, transparansi, dan kualitas proses maintaining the integrity, transparency, and quality of
pengawasan. the supervisory process.
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Pernyataan independensi Komite Audit mencakup The Audit Committee independence statement
beberapa unsur berikut: encompasses the following elements:
• Tanpa Konflik Kepentingan: Anggota Komite Audit • No Conflict of Interest: Members of the Audit
menyatakan bahwa mereka tidak memiliki hubungan Committee declare that they do not have any
keuangan, pribadi, atau keluarga dengan pihak financial, personal, or familial relationships with
manajemen, pemegang saham pengendali, atau pihak management, controlling shareholders, or other
lain yang dapat memengaruhi keputusan mereka. parties that could influence their decisions.
• Objektivitas: Pernyataan bahwa anggota Komite • Objectivity: A statement that members of the Audit
Audit dapat melakukan tugasnya dengan bebas dari Committee are able to perform their duties free from
pengaruh eksternal dan internal yang dapat merusak external and internal influences that may impair their
kemampuan mereka untuk menilai laporan keuangan ability to objectively assess financial statements and
dan kebijakan perusahaan secara objektif. Company policies.
• Tidak Terlibat dalam Manajemen: Komite Audit • Non-Involvement in Management: The Audit
harus memastikan bahwa anggota-komite tidak Committee shall ensure that its members are not
terlibat dalam operasi atau keputusan sehari- involved in the Company’s daily operations or
hari perusahaan, yang dapat menyebabkan konflik decision-making, which could lead to conflicts of
kepentingan. interest.
• Kepatuhan terhadap Regulasi: Pernyataan bahwa • Compliance with Regulations: A statement that
anggota Komite Audit mematuhi semua regulasi yang members of the Audit Committee comply with all
mengatur tentang independensi dan pengawasan, regulations governing independence and supervision,
seperti yang ditetapkan dalam Undang-Undang as stipulated in the Limited Liability Company Law,
Perseroan Terbatas, peraturan pasar modal, atau capital market regulations, or international standards.
standar internasional.
Melalui pernyataan independensi ini, Komite Audit Through this independence statement, the Audit
menegaskan komitmennya untuk menjalankan Committee affirms its commitment to performing its
peran secara profesional, objektif, dan berorientasi role in a professional, objective manner, and oriented
pada kepentingan terbaik Perseroan dan pemangku towards the best interests of the Company and its
kepentingan. stakeholders.
Pernyataan Independensi Anggota Komite Audit
Independence Statement of Audit Committee Members
Pernyataan Independensi Rahardja Setiawan
No. Sandra Aulia
Independence Statement Alimhamzah Kriswanto
1. Bukan merupakan orang dalam Kantor Akuntan Publik,
Kantor Konsultan Hukum, Kantor Jasa Penilai Publik
atau pihak lain yang memberi jasa asuransi, jasa non-
asuransi, jasa penilai dan/ atau jasa konsultasi lain
kepada Perseroan dalam waktu 6 (enam) bulan terakhir.
| Not a person in a Public Accounting Firm, Legal
Consultant Firm, Public Appraisal Service Firm or other
party that provides insurance services, non-insurance
services, appraisal services and/or other consulting
services to the Company within the last 6 (six) months.
2. Bukan merupakan orang yang bekerja atau mempunyai
wewenang dan tanggung jawab untuk merencanakan,
memimpin, mengendalikan, atau mengawasi kegiatan
Perseroan dalam waktu 6 (enam) bulan terakhir (kecuali
Komisaris Independen). | Not a person who works or has
the authority and responsibility to plan, lead, control,
or supervise the Company’s activities within the last 6
(six) months (except for Independent Commissioners).
3. Tidak mempunyai saham langsung maupun tidak
langsung di Perseroan. | Does not own any direct or
indirect shares in the Company.
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Pernyataan Independensi Anggota Komite Audit
Independence Statement of Audit Committee Members
Pernyataan Independensi Rahardja Setiawan
No. Sandra Aulia
Independence Statement Alimhamzah Kriswanto
4. Tidak memiliki kepentingan/keterkaitan pribadi yang
dapat menimbulkan dampak negatif dan konflik
kepentingan terhadap Perseroan | Does not have any
personal interest/affiliation that may cause adverse
impacts and conflicts of interest to the Company.
5. Tidak mempunyai hubungan afiliasi dengan anggota
Dewan Komisaris, anggota Direksi atau pemegang
saham utama Perseroan. | Has no affiliation with
members of the Board of Commissioners, members
of the Board of Directors, or the Company’s major
shareholders.
6. Tidak mempunyai hubungan usaha baik langsung
maupun tidak langsung dengan Perseroan. | Has no
business relationship, whether directly or indirectly,
with the Company.
7. Tidak menjabat sebagai pengurus partai politik dan/atau
calon/ anggota legislatif, dan/atau merupakan calon/
penjabat sebagai kepala/wakil pemerintah daerah. |
Does not serve as a political party administrator and/
or candidate/legislative member, and/or is a candidate/
official as head/deputy of the regional government.
8. Tidak memiliki jabatan lain yang dapat menimbulkan
benturan kepentingan berhubungan dengan jabatan
di Perseroan. | Does not have other positions that may
cause a conflict of interest related to positions in the
Company.
Rapat Komite Audit Audit Committee Meetings
Pelaksanaan rapat Komite Audit merupakan bagian The implementation of Audit Committee meetings is
penting dari mekanisme pengawasan yang efektif dalam an essential part of an effective oversight mechanism
Perseroan. Sesuai dengan ketentuan Peraturan Otoritas within the Company. In accordance with the provisions
Jasa Keuangan (POJK) No. 55/POJK.04/2015 tentang of the Financial Services Authority (OJK) Regulation No.
Pembentukan dan Pedoman Pelaksanaan Kerja Komite 55/POJK.04/2015 concerning the Establishment and
Audit, Komite Audit wajib menyelenggarakan rapat Guidelines for the Work of the Audit Committee, the
secara berkala untuk memastikan terselenggaranya Audit Committee is required to hold meetings regularly
fungsi pengawasan yang optimal terhadap laporan to ensure optimal oversight functions over financial
keuangan, proses audit, tata kelola, dan pengendalian reporting, audits, governance, and internal controls.
internal.
Rapat diselenggarakan sekurang-kurangnya empat Meetings are held at least four times a year, as stipulated
kali dalam satu tahun, sebagaimana diatur dalam POJK in the POJK, and based on the Audit Committee Charter,
tersebut, serta berpedoman pada Piagam Komite Audit which outlines the procedures for conducting meetings,
yang menetapkan tata cara penyelenggaraan rapat, decision-making mechanisms, and meeting minutes
mekanisme pengambilan keputusan, dan dokumentasi documentation. In practice, each meeting is attended by
risalah rapat. Dalam pelaksanaannya, setiap rapat dihadiri the majority of the Audit Committee members, including
oleh mayoritas anggota Komite Audit, termasuk Ketua the Chairman, who is an Independent Commissioner, to
Komite Audit yang berasal dari Komisaris Independen, ensure the independence principle is adhered to during
guna memastikan terpenuhinya prinsip independensi discussions.
dalam proses pembahasan.
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Agenda rapat umumnya mencakup evaluasi atas The meeting agendas typically include the evaluation of
laporan keuangan triwulanan dan tahunan, pemantauan quarterly and annual financial statements, monitoring
pelaksanaan audit oleh auditor internal maupun of internal and external audit processes, discussion
eksternal, pembahasan atas temuan audit serta tindak of audit findings and follow-up actions, compliance
lanjutnya, pemantauan kepatuhan terhadap regulasi, monitoring, and reviewing the implementation of good
dan penelaahan penerapan prinsip-prinsip tata kelola corporate governance principles. All meeting results are
perusahaan yang baik. Seluruh hasil rapat dituangkan fully documented in the meeting minutes as a form of
secara lengkap dalam risalah rapat sebagai bentuk transparency and accountability, which also serves as
transparansi dan akuntabilitas, sekaligus menjadi dasar the basis for providing recommendations to the Board
pengambilan rekomendasi kepada Dewan Komisaris. of Commissioners.
Melalui pelaksanaan rapat yang terstruktur dan sesuai By conducting structured meetings in accordance
ketentuan regulasi, Komite Audit berkomitmen untuk with regulatory requirements, the Audit Committee
mendukung terciptanya fungsi pengawasan yang is committed to supporting the creation of an
independen, profesional, dan selaras dengan prinsip independent, professional oversight function aligned
tata kelola perusahaan yang baik. with good corporate governance principles.
Frekuensi dan Kehadiran Rapat Frequency and Attendance of
Meetings
Komite Audit menjalankan fungsi pengawasan secara The Audit Committee consistently performs its oversight
konsisten melalui penyelenggaraan rapat rutin sesuai function through the regular holding of meetings in
ketentuan yang diamanatkan oleh Peraturan OJK accordance with the provisions mandated by OJK
No. 55/POJK.04/2015 serta pedoman yang tertuang Regulation No. 55/POJK.04/2015 and the guidelines
dalam Piagam Komite Audit. Sepanjang tahun berjalan, set forth in the Audit Committee Charter. Throughout
Komite Audit menyelenggarakan rapat secara berkala the year, the Audit Committee holds periodic meetings
untuk memastikan efektivitas pemantauan terhadap to ensure the effectiveness of monitoring financial
laporan keuangan, proses audit, manajemen risiko, serta statements, audit processes, risk management, and the
penerapan tata kelola perusahaan yang baik. application of good corporate governance practices.
Frekuensi rapat telah disesuaikan dengan kebutuhan The frequency of meetings is adjusted according to
pengawasan dan kompleksitas kegiatan Perseroan, the oversight needs and complexity of the Company’s
dengan tetap memenuhi ketentuan minimum activities, while still meeting the minimum requirement
penyelenggaraan rapat setidaknya empat kali dalam of holding at least four meetings per year. Each meeting
satu tahun. Setiap rapat dilaksanakan dengan agenda is conducted with a structured agenda, involving in-
yang terstruktur, melibatkan pembahasan mendalam depth discussions on internal and external audit results,
atas hasil audit internal maupun eksternal, pemantauan monitoring follow-up actions on findings, and evaluating
tindak lanjut temuan, serta evaluasi kepatuhan terhadap compliance with regulations.
peraturan.
Tingkat kehadiran anggota Komite Audit dalam setiap The attendance of Audit Committee members at each
rapat juga menjadi indikator penting dalam menjaga meeting is also an important indicator in maintaining
efektivitas pengawasan. Sepanjang periode pelaporan, the effectiveness of oversight. Throughout the reporting
mayoritas anggota Komite Audit hadir dalam setiap period, the majority of Audit Committee members
rapat, mencerminkan komitmen yang kuat terhadap attended each meeting, reflecting a strong commitment
tanggung jawab dan peran pengawasan. Kehadiran ini to their oversight responsibilities and role. This
memperkuat kualitas diskusi, ketepatan rekomendasi, attendance strengthens the quality of discussions, the
serta independensi dalam proses pengambilan accuracy of recommendations, and the independence
keputusan. of decision-making.
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Selama tahun 2025, Perseroan telah mengadakan 7 During 2025, the Company held 7 (seven) Audit
(tujuh) kali rapat Komite Audit dengan uraian sebagai Committee meetings with the following details:
berikut:
Jumlah Kehadiran
Nama Jabatan Jumlah Rapat % Kehadiran
Number of
Name Position Number of Meetings Attendance %
Attendances
Rahardja Alimhamzah Ketua | Chairman 7 7 100%
Setiawan Kriswanto Anggota | Member 7 7 100%
Sandra Aulia Anggota | Member 7 7 100%
Agenda Rapat Komite Audit Audit Committee Meeting Agenda
Agenda rapat ditentukan oleh Ketua Komite Audit dengan The meeting agenda is determined by the Chairperson
mempertimbangkan kebutuhan pengawasan yang of the Audit Committee, considering urgent oversight
mendesak dan relevansi terhadap laporan keuangan, needs and relevance to financial reports, audits, and the
audit, serta risiko yang dihadapi perusahaan. Agenda risks faced by the company. The general agenda of the
rapat internal Komite Audit secara umum membahas Audit Committee’s internal meetings covers work plans,
tentang rencana kerja, penunjukan KAP, penelaahan appointment of public accounting firms (KAP), review
laporan keuangan baik tahunan, tengah tahun maupun of financial statements, whether annual, mid-year, or
triwulan dan pembahasan temuan audit. quarterly, and the discussion of audit findings.
a. Rencana kerja Komite Audit a. Audit Committee Work Plan
Rencana kerja Komite Audit mencakup tujuan, The work plan of the Audit Committee includes the
sasaran, dan kegiatan yang akan dilaksanakan objectives, goals, and activities to be carried out
oleh Komite Audit sepanjang tahun. Agenda ini throughout the year. This agenda is essential to
penting untuk memastikan bahwa Komite Audit ensure that the Audit Committee remains focused
memiliki fokus yang jelas dalam menjalankan fungsi on its oversight and control functions.
pengawasan dan pengendalian.
b. Penunjukan Kantor Akuntan Publik (KAP) b. Appointment of Public Accounting Firms (KAP)
Salah satu agenda penting dalam rapat Komite Audit One of the key agenda items in the Audit
adalah penunjukan Kantor Akuntan Publik (KAP) Committee’s meetings is the appointment of a
yang akan melakukan audit atas laporan keuangan Public Accounting Firm (KAP) to audit the company’s
perusahaan. Penunjukan KAP harus dilakukan financial statements. The appointment of the KAP
dengan penuh kehati-hatian dan transparansi, serta must be done with utmost caution and transparency,
memperhatikan beberapa aspek berikut: considering the following aspects:
1. Evaluasi Kinerja KAP: Komite Audit akan 1. KAP Performance Evaluation: The Audit
mengevaluasi kinerja KAP yang telah terlibat Committee evaluates the performance of the
dalam audit sebelumnya, serta memeriksa KAP involved in previous audits and examines
apakah KAP tersebut memenuhi persyaratan whether the KAP meets the independence and
independensi dan kompetensi. competency requirements.
2. Pemilihan KAP Baru: Jika perusahaan 2. Selection of a New KAP: If the company decides
memutuskan untuk mengganti KAP, Komite Audit to change the KAP, the Audit Committee must
harus melakukan evaluasi terhadap beberapa evaluate potential KAP candidates based on
kandidat KAP yang layak berdasarkan kualifikasi, qualifications, experience, and track record.
pengalaman, dan rekam jejak.
3. Negosiasi Honorarium: Komite Audit juga 3. Honorarium Negotiation: The Audit Committee is
bertanggung jawab untuk memastikan bahwa also responsible for ensuring that the honorarium
honorarium yang diberikan kepada KAP sesuai given to the KAP is appropriate for the complexity
dengan kompleksitas dan ruang lingkup audit and scope of the audit to be conducted.
yang akan dilakukan.
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c. Penelaahan Laporan Keuangan c. Review of Financial Statements
Komite Audit berfungsi untuk memverifikasi bahwa The Audit Committee is responsible for verifying that
laporan keuangan disusun sesuai dengan standar the financial statements are prepared in accordance
akuntansi yang berlaku dan mencerminkan kondisi with applicable accounting standards and accurately
keuangan yang sebenarnya. reflect the company’s financial condition.
1. Laporan Keuangan Tahunan: Komite Audit akan 1. Annual Financial Statements: The Audit
membahas laporan keuangan tahunan yang akan Committee discusses the annual financial
diaudit oleh KAP, memastikan bahwa laporan statements to be audited by the KAP, ensuring
tersebut akurat dan mencerminkan kinerja that they are accurate and reflect the company’s
perusahaan secara keseluruhan. overall performance.
2. Laporan Keuangan Tengah Tahun: Selain laporan 2. Mid-Year Financial Statements: In addition to
tahunan, Komite Audit juga memeriksa laporan annual reports, the Audit Committee also reviews
keuangan tengah tahun untuk memastikan bahwa the mid-year financial statements to ensure that
hasil keuangan yang disajikan sesuai dengan the financial results align with projections and
proyeksi dan kebijakan perusahaan. company policies.
3. Laporan Keuangan Triwulanan: Penelaahan 3. Quarterly Financial Statements: The review of
laporan keuangan triwulanan bertujuan untuk quarterly financial statements aims to provide
memberikan gambaran terkini tentang kondisi an up-to-date picture of the company’s
keuangan perusahaan dalam periode yang lebih financial condition over a shorter period. The
pendek. Komite Audit harus memastikan bahwa Audit Committee ensures that these reports are
laporan tersebut transparan dan akurat. transparent and accurate.
d. Pembahasan Temuan Audit d. Audit Findings Discussion
Pembahasan ini bertujuan untuk mengidentifikasi This discussion aims to identify issues or gaps that
masalah atau celah yang perlu diperbaiki dalam need to be addressed in the company’s internal
sistem pengendalian internal perusahaan. Temuan control systems. The audit findings discussed may
audit yang dibahas dapat mencakup: include:
1. Temuan Audit Internal: Komite Audit akan 1. Internal Audit Findings: The Audit Committee
mengevaluasi temuan-temuan yang diajukan oleh evaluates findings from internal auditors
auditor internal terkait dengan kelemahan sistem regarding weaknesses in the internal control
pengendalian internal atau proses operasional systems or operational processes. This includes
perusahaan. Ini termasuk rekomendasi recommendations to improve the efficiency and
untuk meningkatkan efisiensi dan efektivitas effectiveness of internal controls.
pengendalian internal.
2. Temuan Audit Eksternal: Temuan dari audit 2. External Audit Findings: Findings from external
eksternal oleh KAP juga akan dibahas. Jika ada audits by the KAP are also discussed. If there are
temuan signifikan yang dapat mempengaruhi significant findings that could affect the financial
laporan keuangan atau citra perusahaan, Komite statements or the company’s reputation, the Audit
Audit akan bekerja sama dengan manajemen Committee works with management to ensure
untuk memastikan tindakan korektif segera corrective actions are taken immediately.
diambil.
3. Tindak Lanjut Temuan Audit: Komite Audit juga 3. Follow-up on Audit Findings: The Audit
akan memastikan bahwa temuan audit yang Committee also ensures that the audit findings
telah dibahas dalam rapat sebelumnya telah discussed in previous meetings have been followed
ditindaklanjuti oleh manajemen. Hal ini memastikan up by management. This ensures that audit
bahwa rekomendasi audit diimplementasikan recommendations are effectively implemented to
dengan efektif untuk mencegah terjadinya prevent errors or non-compliance in the future.
kesalahan atau ketidakpatuhan di masa depan.
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e. Pembahasan Isu Lain yang Relevan e. Discussion of Other Relevant Issues
Selain agenda utama di atas, rapat Komite Audit juga In addition to the main agenda, the Audit Committee
dapat membahas isu-isu lain yang relevan dengan meetings may also cover other issues related to
pengawasan dan pengelolaan risiko perusahaan, the company’s oversight and risk management,
seperti: such as:
1. Evaluasi dan pembaruan sistem pengendalian 1. Evaluation and updating of the company’s
internal perusahaan. internal control systems.
2. Identifikasi risiko baru yang mungkin dihadapi 2. Identification of new risks that the company may
perusahaan. face.
3. Pembahasan terkait kebijakan kepatuhan dan 3. Discussion of compliance policies and applicable
peraturan yang berlaku. regulations.
4. Pemantauan terhadap implementasi rekomendasi 4. Monitoring of the implementation of
dari rapat Komite Audit sebelumnya. recommendations from previous Audit
Committee meetings.
Penilaian Kinerja Komite Audit Performance Evaluation of the Audit
Committee
Penilaian kinerja Komite Audit dilakukan sebagai bagian The performance evaluation of the Audit Committee is
dari upaya Perseroan untuk memastikan efektivitas conducted as part of the company’s efforts to ensure
pelaksanaan fungsi pengawasan serta kesesuaian the effectiveness of its oversight function and its
dengan prinsip tata kelola perusahaan yang baik. alignment with good corporate governance principles.
Evaluasi ini bertujuan menilai sejauh mana Komite This evaluation aims to assess the extent to which
Audit telah menjalankan peran dan tanggung jawabnya the Audit Committee has carried out its roles and
sesuai ketentuan Peraturan OJK No. 55/POJK.04/2015, responsibilities in accordance with Financial Services
Piagam Komite Audit, serta kebijakan pengawasan yang Authority Regulation No. 55/POJK.04/2015, the Audit
ditetapkan oleh Dewan Komisaris. Committee Charter, and the supervisory policies set by
the Board of Commissioners.
Penilaian kinerja Komite Audit bertujuan untuk: The performance evaluation of the Audit Committee
a. Menilai efektivitas pengawasan: Memastikan bahwa aims to:
Komite Audit melakukan pengawasan yang efektif a. Assess the effectiveness of supervision: Ensuring
terhadap laporan keuangan, audit internal dan that the Audit Committee effectively oversees
eksternal, serta kepatuhan perusahaan terhadap financial reports, internal and external audits, and the
hukum dan regulasi. company’s compliance with laws and regulations.
b. Menilai pencapaian tujuan: Memastikan bahwa b. Evaluate goal achievement: Ensuring that the Audit
Komite Audit telah mencapai tujuan yang telah Committee has met the objectives set out in the
ditetapkan dalam rencana kerja dan piagam Komite work plan and the Audit Committee Charter.
Audit.
c. Meningkatkan kualitas kinerja: Identifikasi area c. Improve performance quality: Identifying areas
yang perlu diperbaiki untuk meningkatkan kinerja that need improvement to enhance the Audit
Komite Audit, baik dalam hal proses, tugas, maupun Committee’s performance in terms of process, tasks,
pelaksanaan rapat. and meeting execution.
Dewan Komisaris melakukan penilaian terhadap berbagai The Board of Commissioners evaluates various aspects
aspek kinerja Komite Audit, antara lain: of the Audit Committee’s performance, including:
1. Pelaksanaan Tugas dan Fungsi 1. Execution of Duties and Functions: This evaluation
Penilaian ini mencakup apakah Komite Audit telah covers whether the Audit Committee has carried
melaksanakan tugas dan fungsi sesuai dengan yang out its duties and functions as outlined in the Audit
tercantum dalam Piagam Komite Audit dan peraturan Committee Charter and applicable regulations.
yang berlaku. Aspek yang dievaluasi meliputi: Aspects evaluated include:
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a. Evaluasi laporan keuangan: Apakah Komite Audit b. Evaluation of financial reports: Whether the
secara rutin mengevaluasi laporan keuangan Audit Committee regularly reviews annual,
tahunan, tengah tahun, dan triwulanan, serta mid-year, and quarterly financial reports and
memastikan kepatuhan terhadap prinsip ensures compliance with applicable accounting
akuntansi yang berlaku. principles.
b. Audit internal dan eksternal: Apakah Komite c. Internal and external audits: Whether the Audit
Audit melakukan pemantauan yang efektif Committee effectively monitors internal and
terhadap kegiatan audit internal dan eksternal, external audits and ensures that audit results are
serta memastikan hasil audit ditindaklanjuti oleh followed up by management.
manajemen.
c. Pengendalian internal dan manajemen risiko: d. Internal control and risk management: Whether
Apakah Komite Audit melakukan pengawasan the Audit Committee provides sufficient
yang cukup terhadap sistem pengendalian oversight of the internal control systems and risk
internal dan manajemen risiko yang ada di management practices in place at the company.
perusahaan.
2. Kepatuhan terhadap Piagam Komite Audit 2. Compliance with the Audit Committee Charter:
Dewan Komisaris menilai sejauh mana Komite Audit The Board of Commissioners assesses the extent
mematuhi piagam yang telah disusun. Ini mencakup to which the Audit Committee complies with its
evaluasi terhadap frekuensi rapat, pengelolaan Charter, including evaluating meeting frequency,
agenda rapat, serta 5pakah semua tugas yang ada meeting agenda management, and whether all tasks
dalam rencana kerja tahunan telah dilaksanakan. in the annual work plan have been carried out.
3. Partisipasi Anggota Komite Audit 3. Participation of Audit Committee Members: This
Penilaian ini dilakukan untuk memastikan bahwa evaluation ensures that each member of the Audit
setiap anggota Komite Audit berpartisipasi aktif Committee actively participates in meetings and
dalam rapat dan memberikan kontribusi yang provides constructive contributions to discussions.
konstruktif dalam diskusi. Komite Audit yang efektif An effective Audit Committee requires active
memerlukan kehadiran aktif dari semua anggotanya, participation from all members in overseeing financial
baik dalam hal pengawasan laporan keuangan, reports, monitoring audits, and managing risks.
pemantauan audit, maupun pengelolaan risiko.
4. Kualitas Keputusan dan Rekomendasi 4. Quality of Decisions and Recommendations: The
Dewan Komisaris menilai kualitas rekomendasi dan Board of Commissioners evaluates the quality of
keputusan yang dibuat oleh Komite Audit selama the recommendations and decisions made by the
rapat. Keputusan yang diambil harus berbasis pada Audit Committee during meetings. Decisions should
analisis yang objektif, tepat waktu, dan memberikan be based on objective, timely analysis and provide
solusi yang jelas terhadap isu yang ada. Rekomendasi clear solutions to issues. The recommendations
yang dihasilkan harus memberikan dampak positif should positively impact the improvement of internal
terhadap perbaikan sistem pengendalian internal, control systems, risk management, and compliance
pengelolaan risiko, dan kepatuhan terhadap regulasi. with regulations.
5. Tindak Lanjut terhadap Temuan Audit 5. Follow-up on Audit Findings: An important focus
Penilaian terhadap tindak lanjut yang dilakukan oleh is the evaluation of the follow-up actions taken by
Komite Audit terhadap temuan audit juga menjadi the Audit Committee on audit findings. The Board
fokus penting. Dewan Komisaris akan mengevaluasi of Commissioners will evaluate whether the Audit
apakah Komite Audit telah memastikan bahwa Committee has ensured that audit recommendations
rekomendasi hasil audit telah diterima dan are accepted and effectively implemented by
dilaksanakan dengan efektif oleh manajemen. management.
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6. Kepatuhan terhadap Peraturan yang Berlaku 6. Compliance with Applicable Regulations
Komite Audit harus memastikan bahwa perusahaan The Audit Committee must ensure that the company
mematuhi peraturan yang berlaku, baik yang complies with applicable regulations, particularly
berhubungan dengan laporan keuangan, audit, those related to financial reporting, audits, and
maupun kepatuhan terhadap regulasi lainnya. regulatory compliance. This evaluation includes
Penilaian ini meliputi evaluasi terhadap upaya Komite assessing the Audit Committee’s efforts in identifying
Audit dalam mengidentifikasi dan mengatasi masalah and addressing potential compliance issues.
kepatuhan yang mungkin timbul.
Hasil penilaian kinerja Komite Audit akan digunakan The results of the performance evaluation of the
sebagai dasar untuk perbaikan proses kerja. Jika ada Audit Committee will serve as the basis for improving
area yang perlu diperbaiki, Dewan Komisaris akan the working processes. If there are areas that need
memberikan arahan kepada Komite Audit untuk improvement, the Board of Commissioners will provide
meningkatkan efektivitas pengawasan. Jika diperlukan, guidance to the Audit Committee to enhance the
anggota Komite Audit dapat diberikan pelatihan atau effectiveness of oversight. If necessary, members of
peningkatan kapasitas untuk memperbaiki kinerja the Audit Committee may receive training or capacity-
mereka dalam menjalankan tugas. Hasil penilaian juga building to improve their performance in carrying out
akan meningkatkan transparansi dalam pengelolaan their duties. The evaluation results will also enhance
pengawasan perusahaan serta memberikan jaminan transparency in the company’s oversight management
bahwa perusahaan menjalankan tata kelola yang baik. and provide assurance that the company practices
good governance.
Laporan Pelaksanaan Tugas Komite Implementation of the Audit Committee’s
Audit Tahun 2025 Duties in 2025
Sepanjang tahun 2025, pelaksanaan tugas dan tanggung Throughout 2025, the implementation of the Audit
jawab Komite Audit diwujudkan melalui berbagai Committee’s duties and responsibilities was reflected in
kegiatan yang berjalan sesuai dengan program kerja various activities in line with the established work plan.
yang telah ditetapkan. Adapun aktivitas yang dilakukan The activities carried out include:
meliputi antara lain:
Tanggal Tugas
No.
Date Task
1. 14 Januari 2025 | 14 January Pelaporan SLIK (Sistem Layanan Informasi Keuangan) | SLIK (Financial Information Service
2025 System) Reporting
2. 18 Maret 2025 | 18 March 2025 IT Operation & Infrastructure and IT Project & Development
3. 14 Mei 2025 | 14 May 2025 Pengelolaan PDC & Customer Care | PDC & Customer Care Management
4. 14 Juli 2025 | 14 July 2025 Treasury & Finance Operation and Budgeting & Accounting, Tax & Reporting
5. 16 September 2025 | 16 Pembiayaan Factoring, Asset Based Finance (ABF) & Fasilitas Modah Usaha (FMU) |
September 2025 Factoring Financing, Asset Based Finance (ABF) & Working Capital Facilities (FMU)
6. 18 November 2025 | 18 People Management, Reward & People Development
November 2025
7. 16 Desember 2025 | 16 Audit Plan 2026
December 2025
Program Pengembangan Kompetensi Competency Development Program
Komite Audit Tahun 2025 for the Audit Committee in 2025
Dalam rangka memperkuat efektivitas fungsi To strengthen the effectiveness of the oversight function
pengawasan dan memastikan bahwa setiap anggota and ensure that each member of the Audit Committee
Komite Audit memiliki kapasitas yang memadai untuk has adequate capacity to face regulatory dynamics and
menghadapi dinamika regulasi dan kompleksitas bisnis, business complexities, the Company implemented the
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Perseroan melaksanakan Program Pengembangan Audit Committee Competency Development Program
Kompetensi Komite Audit sepanjang tahun 2025. throughout 2025. This program is part of the Company’s
Program ini disusun sebagai bagian dari komitmen commitment to applying good corporate governance
Perseroan terhadap penerapan tata kelola perusahaan and complying with regulatory requirements regarding
yang baik serta pemenuhan ketentuan regulator terkait the enhancement of the competencies of the supporting
peningkatan kompetensi organ pendukung Dewan organs of the Board of Commissioners.
Komisaris.
Kegiatan pengembangan kompetensi mencakup The competency development activities include various
berbagai bentuk pembelajaran, mulai dari pelatihan, forms of learning, such as training, workshops, seminars,
workshop, seminar, hingga partisipasi dalam forum and participation in professional forums discussing
profesional yang membahas isu-isu terkini di bidang current issues in the fields of audit, financial reporting,
audit, pelaporan keuangan, manajemen risiko, risk management, internal control, and capital market
pengendalian internal, dan regulasi pasar modal. Melalui regulations. Through these activities, members of
kegiatan tersebut, anggota Komite Audit memperoleh the Audit Committee gain a deeper understanding of
pemahaman yang lebih mendalam mengenai developments in audit standards, governance trends,
perkembangan standar audit, tren tata kelola, serta and the latest regulatory policies relevant to the
kebijakan regulasi terbaru yang relevan bagi Perseroan. Company.
Pelaksanaan program pengembangan kompetensi The implementation of the competency development
sepanjang 2025 mencerminkan komitmen Perseroan program throughout 2025 reflects the Company’s
untuk memastikan bahwa Komite Audit senantiasa commitment to ensuring that the Audit Committee
memiliki keahlian yang relevan, mutakhir, dan profesional. consistently possesses relevant, up-to-date, and
Dengan peningkatan kompetensi yang berkelanjutan, professional expertise. With continuous competency
Komite Audit diharapkan mampu memberikan kontribusi enhancement, the Audit Committee is expected to
yang lebih kuat dalam menjaga integritas, akuntabilitas, contribute more strongly to maintaining the integrity,
dan kualitas tata kelola Perseroan. accountability, and quality of the Company’s governance.
Pengembangan kompetensi Komite Audit harus The competency development for the Audit Committee
mencakup berbagai aspek yang relevan dengan tugas should cover various aspects relevant to their duties
dan tanggung jawab mereka, antara lain: and responsibilities, including:
1. Pemahaman tentang Regulasi dan Standar 1. Understanding Regulations and Accounting
Akuntansi Standards
Komite Audit perlu terus memperbarui pengetahuan The Audit Committee needs to continuously update
mereka tentang peraturan yang berlaku, baik yang their knowledge about applicable regulations,
bersifat nasional maupun internasional, serta both national and international, as well as generally
prinsip-prinsip akuntansi yang diterima umum. accepted accounting principles. This update is
Pembaruan ini penting karena regulasi dan standar important as regulations and accounting standards
akuntansi sering mengalami perubahan. Oleh karena frequently change. Therefore, the competency
itu, program pengembangan kompetensi harus development program should include training on:
mencakup pelatihan tentang:
a. Peraturan Otoritas Jasa Keuangan (OJK): a. Financial Services Authority (OJK) regulations:
Terutama yang terkait dengan Good Corporate Particularly those related to Good Corporate
Governance (GCG), audit, laporan keuangan, dan Governance (GCG), auditing, financial reporting,
pengawasan internal. and internal supervision.
b. Standar Akuntansi Keuangan (SAK): Meliputi b. Financial Accounting Standards (SAK): Including
PSAK yang diterapkan di Indonesia atau IFRS PSAK applied in Indonesia or IFRS (International
(International Financial Reporting Standards) Financial Reporting Standards) used globally.
yang digunakan secara global.
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c. Undang-Undang Perseroan Terbatas: Pemahaman c. Limited Liability Company Law: Understanding
tentang kewajiban hukum dan tanggung jawab the legal obligations and responsibilities of
Dewan Komisaris dan Direksi dalam konteks the Board of Commissioners and the Board of
pengawasan keuangan perusahaan. Directors in the context of financial supervision.
2. Pengetahuan Tentang Pengendalian Internal dan 2. Knowledge on Internal Control and Risk
Manajemen Risiko Management
Komite Audit harus memiliki pemahaman yang The Audit Committee must have a thorough
mendalam tentang pengendalian internal dan understanding of the internal control and risk
manajemen risiko yang diterapkan di perusahaan. management practices implemented in the
Program pengembangan kompetensi perlu Company. The competency development program
mencakup pelatihan mengenai prinsip dan praktik needs to include training on internal control
pengendalian internal, serta manajemen risiko. principles and practices, as well as risk management.
3. Teknik Audit dan Pemeriksaan Laporan Keuangan 3. Audit Techniques and Financial Report Examination
Komite Audit perlu memiliki keterampilan dalam The Audit Committee must have the skills to assess
menilai laporan keuangan dan hasil audit, baik financial statements and audit results, both from
dari auditor internal maupun eksternal. Program internal and external auditors. The competency
pengembangan kompetensi akan mencakup development program will include training on:
pelatihan mengenai:
a. Audit internal dan eksternal: Memahami proses a. Internal and external audits: Understanding the
audit, metodologi yang digunakan oleh auditor, audit process, methodologies used by auditors,
serta standar audit yang berlaku. and applicable audit standards.
b. Pemeriksaan laporan keuangan: Kemampuan b. Examination of financial reports: The ability to
untuk menganalisis laporan keuangan perusahaan analyze the Company’s financial statements in-
secara mendalam untuk mendeteksi potensi depth to detect potential issues or hidden risks.
masalah atau risiko yang tersembunyi.
c. Analisis rasio keuangan: Mengembangkan c. Financial ratio analysis: Developing skills in
keterampilan dalam melakukan analisis rasio performing ratio analysis and understanding
dan memahami indikator kinerja keuangan yang relevant financial performance indicators.
relevan.
4. Kepemimpinan dan Kemampuan Pengambilan 4. Leadership and Decision-Making Skills
Keputusan
Komite Audit sering kali menghadapi situasi yang The Audit Committee often faces situations that
memerlukan pengambilan keputusan yang cepat require quick and precise decision-making. The
dan tepat. Program pengembangan kompetensi competency development program should include
harus mencakup pelatihan tentang keterampilan training on decision-making skills and leadership
pengambilan Keputusan dan keterampilan capabilities.
kepemimpinan.
5. Kemampuan Komunikasi dan Kolaborasi 5. Communication and Collaboration Skills
Komite Audit perlu memiliki kemampuan komunikasi The Audit Committee must possess good
yang baik untuk bekerja sama dengan berbagai pihak, communication skills to collaborate with various
termasuk Dewan Komisaris, Direksi, auditor internal, parties, including the Board of Commissioners, Board
auditor eksternal, serta pihak eksternal lainnya. of Directors, internal auditors, external auditors, and
other external parties.
Komite Audit telah mengikuti pengembangan The Audit Committee has participated in the following
kompetensi, antara lain: competency development programs:
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Nama Jabatan Pengembangan Kompetensi yang Diikuti
Name Position Competency Development Attended
Rahardja Ketua 1. Jenjang 7 untuk risk management.
Alimhamzah Chairman 2. Mengelola Risiko Ditengah Ketidakpastian (APPI)
3. Seminar International The Fed's Interest and Enhancing Market Share through
Technologies Transformation (APPI)
1. Level 7 for Risk Management.
2. Managing Risk in Times of Uncertainty (APPI)
3. International Seminar on The Fed’s Interest and Enhancing Market Share through
Technologies Transformation (APPI)
Sandra Aulia Anggota Komite 1. Pelatihan Kompetensi General Manager SDM, Penyelenggara: HR Academy
Audit Human Capital, 3 hari, Januari 2025, Bali
Member of the Audit 2. Sertifikasi Certified Human Capital General Manager (CHCGM), Professional
Committee Certification Body Human Resources Management Universal, BNSP, RI
3. Peserta dan Narasumber International Conference “Enhancing The Roles of
Accountants Sustainability Reporting and Assurans: Bridging Experience
and Standards for the Future”, The Indonesian Institute of Certified Public
Accountant and The Institute of Singapore Chartered Accountants (ISCA),
September 2025, Jakarta
4. Narasumber & Peserta “International Auditing and Accounting Conference
(IAAC) – Researching Audit Quality: Ethics, Technology, and Global Perspectives”,
August 2025, Surabaya
5. Narasumber CPA Bootcamp topik “Tata Kelola, Manajemen Risiko, dan
Pengendalian Internal”, Agustus dan November, Jakarta.
1. General Manager HR Competency Training, Organizer: HR Academy Human
Capital, 3 days, January 2025, Bali
2. Certified Human Capital General Manager (CHCGM) Certification, Professional
Certification Body Human Resources Management Universal, BNSP, RI
3. Participant and Speaker at the International Conference “Enhancing The Roles
of Accountants in Sustainability Reporting and Assurance: Bridging Experience
and Standards for the Future,” The Indonesian Institute of Certified Public
Accountants and The Institute of Singapore Chartered Accountants (ISCA),
September 2025, Jakarta
4. Speaker & Participant at the “International Auditing and Accounting Conference
(IAAC) – Researching Audit Quality: Ethics, Technology, and Global Perspectives,”
August 2025, Surabaya
5. Speaker at CPA Bootcamp on the topic “Governance, Risk Management, and
Internal Control,” August and November, Jakarta.
Setiawan Anggota Komite 1. Asosiasi Perusahaan Pembiayaan Indonesia (APPI) tentang Seminar Nasional –
Kriswanto Audit Tantangan Pembiayaan di Tengah Tahun Politik.
Member of the Audit 2. Asosiasi Perusahaan Pembiayaan Indonesia (APPI) tentang Seminar Nasional –
Committee Era Baru Industri Pembiayaan.
1. Indonesian Financing Companies Association (APPI) National Seminar on –
Financing Challenges in the Midst of a Political Year.
2. Indonesian Financing Companies Association (APPI) National Seminar on – A
New Era in the Financing Industry.
Komite Pemantau Risiko
Komite Pemantau Risiko
Komite Pemantau Risiko merupakan organ pendukung The Risk Monitoring Committee is established as a
Dewan Komisaris yang berperan penting dalam supporting organ to the Board of Commissioners
memastikan terselenggaranya pengelolaan risiko yang to ensure the effective, measurable, and aligned
efektif, terukur, dan selaras dengan strategi Perseroan. management of risks with the Company’s strategy.
Komite ini dibentuk untuk membantu Dewan Komisaris This committee is formed to assist the Board of
dalam menjalankan fungsi pengawasan terhadap Commissioners in overseeing the implementation of
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penerapan manajemen risiko, termasuk proses risk management, including the processes of identifying,
identifikasi, penilaian, pemantauan, dan mitigasi risiko assessing, monitoring, and mitigating risks that may
yang dapat memengaruhi keberlangsungan usaha affect the sustainability of the Company’s operations.
Perseroan.
Dalam menjalankan tugasnya, Komite Pemantau Risiko In carrying out its duties, the Risk Monitoring Committee
berpedoman pada Piagam Komite Pemantau Risiko adheres to the Risk Monitoring Committee Charter and
serta ketentuan regulasi yang berlaku. Komite melakukan applicable regulations. The committee evaluates the
evaluasi atas profil risiko Perseroan, menelaah Company’s risk profile, reviews the adequacy of risk
kecukupan kebijakan dan kerangka manajemen risiko, management policies and frameworks, and ensures that
serta memastikan bahwa proses mitigasi risiko telah risk mitigation processes are consistently implemented
dilaksanakan secara konsisten oleh Direksi dan seluruh by the Board of Directors and relevant units. The
unit terkait. Fokus pengawasan mencakup beragam jenis focus of the committee’s oversight includes various
risiko, antara lain risiko operasional, risiko strategis, risiko types of risks, such as operational, strategic, financial,
keuangan, risiko kepatuhan, dan risiko teknologi yang compliance, and technology risks, which are increasingly
kian berkembang seiring dengan transformasi digital critical with the Company’s digital transformation.
Perseroan.
Selain melakukan penelaahan berkala, Komite Pemantau In addition to conducting periodic reviews, the Risk
Risiko juga memberikan rekomendasi kepada Dewan Monitoring Committee also provides recommendations
Komisaris terkait kebijakan, strategi mitigasi, serta to the Board of Commissioners regarding policies, risk
penguatan pengendalian internal untuk meminimalkan mitigation strategies, and strengthening internal controls
potensi kerugian. Komite memastikan bahwa informasi to minimize potential losses. The committee ensures
risiko dilaporkan secara transparan dan bahwa that risk information is reported transparently and
mekanisme eskalasi risiko berjalan dengan baik, that risk escalation mechanisms are well implemented,
terutama terhadap risiko yang bersifat signifikan atau especially for significant risks that require special
memerlukan perhatian khusus manajemen. management attention.
Komite Pemantau Risiko berperan strategis dalam: The Risk Monitoring Committee plays a strategic role in:
a. Memastikan Keberlanjutan Usaha a. Ensuring Business Continuity
Dengan memantau dan mengelola risiko secara By monitoring and managing risks comprehensively,
menyeluruh, komite mendukung stabilitas dan the committee supports the stability and
keberlanjutan usaha perusahaan. sustainability of the Company’s operations.
b. Meningkatkan Kepercayaan Pemangku Kepentingan b. Enhancing Stakeholder Confidence
Manajemen risiko yang efektif menunjukkan Effective risk management demonstrates
komitmen perusahaan terhadap pengelolaan usaha the Company’s commitment to transparent,
yang transparan, akuntabel, dan bertanggung jawab. accountable, and responsible business management.
c. Mendukung Pengambilan Keputusan c. Supporting Decision-Making
Analisis risiko yang disampaikan oleh komite The risk analysis provided by the committee helps
membantu Dewan Komisaris dan Direksi dalam the Board of Commissioners and Board of Directors
membuat keputusan strategis yang lebih tepat dan make more accurate and informed strategic
berdasarkan informasi yang akurat. decisions.
Piagam Komite Pemantau Risiko Risk Monitoring Committee Charter
Pelaksanaan tugas dan tanggung jawab Komite Pemantau The duties and responsibilities of the Risk Monitoring
Risiko berlandaskan pada pedoman kerja yang tertuang Committee are based on the guidelines outlined in the
dalam Piagam Komite Pemantau Risiko (Risk Oversight Risk Monitoring Committee Charter (Risk Oversight
Committee Charter) Nomor 01/RBFKPR/VII/2021 tanggal Committee Charter) No. 01/RBFKPR/VII/2021, dated July
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1 Juli 2021. Piagam tersebut menjadi acuan utama bagi 1, 2021. This Charter serves as the main reference for the
Komite dalam menjalankan fungsi pengawasan risiko Committee in performing its risk oversight functions
secara efisien, efektif, transparan, independen, serta efficiently, effectively, transparently, independently, and
dapat dipertanggungjawabkan kepada Dewan Komisaris. with accountability to the Board of Commissioners.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Pemantau Risiko Monitoring Committee
Tugas dan tanggung jawab Komite Pemantau Risiko, The duties and responsibilities of the Risk Monitoring
antara lain: Committee include:
1. Melakukan penelaahan dan memberikan saran 1. Reviewing and providing advice to the Board of
kepada Dewan Komisaris terkait dengan adanya Commissioners regarding the implementation of the
penerapan manajemen risiko Perseroan; Company’s risk management.
2. Melakukan evaluasi tentang kesesuaian antara 2. Evaluating the alignment between risk management
kebijakan manajemen risiko dengan pelaksanaan policies and their implementation and providing
kebijakan serta memberikan rekomendasi kepada recommendations to the Board of Commissioners to
Dewan Komisaris mengenai kebijakan manajemen ensure adequate risk management.
risiko untuk memastikan bahwa Perseroan telah
mengelola risiko-risiko secara memadai;
3. Melakukan pemantauan dan evaluasi pelaksanaan 3. Monitoring and evaluating the implementation of the
tugas Komite Manajemen Risiko dan Satuan Kerja Risk Management Committee and Risk Management
Manajemen Risiko (SKMR), untuk selanjutnya Unit (SKMR), and providing recommendations
memberikan rekomendasi kepada Dewan Komisaris to the Board of Commissioners to enhance the
guna peningkatan efektivitas penerapan manajemen effectiveness of risk management at the Company.
risiko di Perseroan;
4. Menyampaikan rekomendasi kepada Dewan 4. Reporting to the Board of Commissioners on risk
Komisaris atas kebijakan yang telah diambil oleh management policies taken by the Board of Directors.
Direksi berkaitan dengan manajemen risiko;
5. Melakukan penilaian atas situasi yang diperkirakan 5. Assessing potential situations that could jeopardize
dapat membahayakan kelangsungan usaha the Company’s sustainability, ensuring that the Board
Perseroan, agar Dewan Komisaris dapat melaporkan of Commissioners reports to the Financial Services
kepada OJK dalam kurun waktu yang ditetapkan Authority (OJK) within the stipulated timeframe
berkaitan dengan penerapan manajemen risiko; regarding the implementation of risk management.
6. Melaksanakan tugas dan tanggung jawab lain yang 6. Performing other tasks as assigned by the Board of
diberikan oleh Dewan Komisaris dari waktu ke waktu; Commissioners.
7. Menjaga kerahasiaan dokumen, data dan informasi 7. Maintaining confidentiality of the Company’s
Perseroan; documents, data, and information.
8. Melaksanakan tugas lain dari Dewan Komisaris terkait 8. Carrying out other tasks of the Board of
dengan peran dan tanggung jawab Dewan Komisaris. Commissioners related to its roles and
responsibilities.
Komposisi dan Susunan Komite Composition and Membership of the
Pemantau Risiko Risk Monitoring Committee
Komposisi dan susunan Komite Pemantau Risiko disusun The composition and membership of the Risk Monitoring
untuk memastikan efektivitas pelaksanaan fungsi Committee are designed to ensure the effectiveness
pengawasan risiko serta pemenuhan prinsip-prinsip tata of the risk oversight function and the adherence to
kelola perusahaan yang baik. Komite ini dipimpin oleh the principles of good corporate governance. The
Komisaris Independen sebagai Ketua, yang sekaligus committee is chaired by an Independent Commissioner,
memastikan bahwa proses pengawasan dilakukan who ensures that the oversight process is carried
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secara objektif dan bebas dari kepentingan pihak mana out objectively and without any external influence.
pun. Selain itu, keanggotaan Komite terdiri dari individu- Additionally, the committee consists of individuals with
individu yang memiliki latar belakang kompetensi dan backgrounds in risk management, finance, operations,
pengalaman di bidang manajemen risiko, keuangan, and compliance.
operasional, serta kepatuhan.
Penetapan anggota Komite Pemantau Risiko dilakukan The selection of members for the Risk Monitoring
berdasarkan kriteria yang tercantum dalam Piagam Committee is based on the criteria outlined in the Risk
Komite Pemantau Risiko, termasuk persyaratan Monitoring Committee Charter, including independence,
independensi, integritas, dan keahlian yang relevan. integrity, and relevant expertise. This diverse
Keberagaman kompetensi ini memberikan nilai tambah competency adds value to the process of identifying,
dalam proses identifikasi, evaluasi, dan pemantauan evaluating, and monitoring risks, allowing the committee
risiko, sehingga Komite mampu memberikan perspektif to provide a comprehensive perspective to support the
yang komprehensif dalam mendukung tugas Board of Commissioners’ oversight duties.
pengawasan Dewan Komisaris.
Dengan susunan yang terstruktur dan berorientasi pada With a structured composition focused on
profesionalisme, Komite Pemantau Risiko berperan professionalism, the Risk Monitoring Committee ensures
memastikan bahwa kerangka manajemen risiko that the Company’s risk management framework
Perseroan berjalan secara efektif, terukur, dan selaras operates effectively, measurably, and aligns with business
dengan strategi bisnis. Komposisi yang tepat serta strategy. The proper composition and adherence to the
kepatuhan terhadap prinsip independensi menjadi principle of independence are essential in creating a
landasan penting dalam mendukung terciptanya proses strong and integrated risk oversight process.
pengawasan risiko yang kuat dan berintegritas.
Komposisi Komite Pemantau Risiko Perseroan pada The composition of the Company’s Risk Monitoring
tahun 2025 dijelaskan melalui tabel sebagai berikut : Committee for 2025 is outlined in the following table:
Nama Jabatan Dasar Pengangkatan Rangkap Jabatan Periode Menjabat
Name Position Basis of Appointment Dual Position Term of Office
Rahardja Ketua | Surat Keputusan Dewan Komisaris Independen Masa jabatan anggota Komite Audit
Alimhamzah Chairman Komisaris Nomor: 056/ | Independent pada periode ini akan berakhir
KEPDK/VI/2024 tanggal Commissioner pada saat penutupan Rapat Umum
26 Juni 2024. | Board of Pemegang Saham Tahunan (RUPST)
Setiawan Anggota | Commissioners Decree No. - 2027. | The term of office for the
Kriswanto Member 056/KEPDK/VI/2024 dated Audit Committee member during
Sandra Aulia Anggota | June 26, 2024. - this period will end at the closing
Member of the Annual General Meeting of
Shareholders (RUPST) 2027.
Profil Keanggotaan Komite Pemantau Profile of the Risk Monitoring
Risiko Committee Members
Profil lengkap Bapak Rahardja Alimhamzah selaku Ketua The full profile of Mr. Rahardja Alimhamzah, the Chair
Komite Pemantau Risiko Perseroan dapat dilihat pada of the Risk Monitoring Committee, can be found in the
Bab Profil Perusahaan, Sub-bab Profil Dewan Komisaris. Company Profile chapter, in the Board of Commissioners
section.
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Profil Anggota Komite Pemantau Profile of the Risk Monitoring
Risiko Committee Members
Seluruh anggota Komite Pemantau Risiko Perseroan All members of the Company’s Risk Monitoring
berstatus Warga Negara Indonesia (WNI). Berikut ini Committee are Indonesian citizens (WNI). Below is a
adalah profil singkat dari masing-masing anggota: brief profile of each member:
Setiawan Kriswanto
Anggota Komite Audit
Anggota Komite Audit
Usia 64 Tahun | Years Old
Age
Domisili & Kewarganegaraan Jakarta, Indonesia | Jakarta, Indonesian
Domicile & Nationality
Riwayat Pendidikan • Gelar Diploma III, Sekolah Tinggi Akuntansi Negara (STAN) Jakarta (1982)
Educational Background • Sarjana (S1), Sekolah Tinggi Ilmu Ekonomi Indonesia (1986)
• Magister Manajemen, Universitas Krisna Dwipayana (2002)
• Diploma III degree, State Accountancy College (STAN) Jakarta (1982)
• Bachelor’s degree (S1), Indonesian College of Economics (1986)
• Master of Management, Krisna Dwipayana University (2002)
Riwayat Karier • Auditor di Badan Pemeriksa Keuangan dan Pembangungan (BPKP) – (1982 -1991)
Career History • Kepala Divisi Operasional Bank Dagang dan Industri (BDI) – (1991-1999)
• Badan Penyehatan Perbankan Nasional (BPPN)
• Ketua Tim Pengelola Sementara (TPS) di beberapa Bank Beku Kegiatan Usaha (BBKU) –
(1999-2022)
• Anggota Komite Audit di beberapa bank dan Lembaga Keuangan seperti Bank Danamon,
BII (Maybank), Bank BRI AGRO, Eximbank, Bank UOB, WOM Finance
• Anggota Komite Audit di beberapa Perusahaan seperti PT Timah Tbk, PT Humpuss
Intermoda Transport, PT Bina Buana Raya, PT ABM Investama, PT Sumberdaya Sewatama,
PT Garuda Indonesia.
• Komisaris Utama/Ketua Komite Audit di PT Danareksa Finance (2019 – 2025)
• Auditor at the Financial and Development Audit Agency (BPKP) – (1982 -1991)
• Head of Operational Division of Bank Dagang dan Industri (BDI) – (1991-1999)
• National Bank Restructuring Agency (BPPN)
• Head of Temporary Management Team (TPS) at several Frozen Banks (BBKU) – (1999-
2022)
• Member of Audit Committee at several banks and Financial Institutions such as Bank
Danamon, BII (Maybank), Bank BRI AGRO, Eximbank, Bank UOB, WOM Finance
• Member of Audit Committee at several companies, such as PT Timah Tbk, PT Humpuss
Intermoda Transport, PT Bina Buana Raya, PT ABM Investama, PT Sumberdaya Sewatama,
PT Garuda Indonesia
• President Commissioner/Head of the Audit Committee at PT Danareksa Finance (2019
– 2025)
Rangkap Jabatan • Dosen di Universitas Pakuan Bogor
Concurrent Position • Anggota Komite PT CSUL Finance
• Anggota Komite Audit di PT Multi Bintang Indonesia Tbk.
• Anggota Komite PT Jalur Nugraha Ekakurir.
• Lecturer at Pakuan University Bogor
• Member of the Committee at PT CSUL Finance
• Member of Audit Committee at PT Multi Bintang Indonesia Tbk.
• Member of the Committee at PT Jalur Nugraha Ekakurir.
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Sandra Aulia
Anggota Komite Audit
Anggota Komite Audit
Usia 46 Tahun | Years Old
Usia
Domisili & Kewarganegaraan Jakarta, Indonesia | Jakarta, Indonesian
Domisili & Kewarganegaraan
Riwayat Pendidikan • Sarjana Akuntansi (S1), Fakultas Ekonomi Universitas Indonesia.
Riwayat Pendidikan • Magister Sains Akuntansi (S2) Pasca Sarjana Ilmu Akuntansi Fakultas Ekonomi, Universitas
Indonesia.
• Doktor Ilmu Administrasi Fiskal (S3) pada Program Pascasarjana Ilmu Administrasi
Fakultas Ilmu Administrasi Universitas Indonesia.
• Bachelor of Accounting (S1), Faculty of Economics, University of Indonesia.
• Master of Science in Accounting (S2) Postgraduate Program in Accounting, Faculty of
Economics, University of Indonesia.
• Doctor of Fiscal Administration (S3) at the Postgraduate Program in Administrative
Sciences, Faculty of Administrative Sciences, University of Indonesia.
Riwayat Karier • Dewan Pengurus Nasional Institut Akuntan Publik Indonesia;
Career History • Dewan Sertifikasi Institut Akuntan Publik Indonesia;
• Ketua Komite Organisasi Hubungan Kelembagaan (KOHK) Riset dan Penguruan Tinggi;
• Tim Ahli Kementerian, Kementerian Pendidikan Sains dan Teknologi Republik Indonesia;
• Dosen Tetap Program Studi Akuntansi Program Vokasi Universitas Indonesia;
• Dosen S1 Ilmu Administrasi Kebujakan pajak Fakultas Inlmu Aministrasi Universitas
Indonesia;
• Dosen S2 Administrasi Kebijakan Pajak Fakultas Ilmu Administrasi Universits Indonesia;
• Anggota Komite Audit di PT Andalan Finance Indonesia;
• Pengurus Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik; (IAI KPAd)
• Managing Partner Kantor Jasa Akuntansi KJA SSY & Rekan;
• Ketua Program Studi Akuntansi Program Vokasi Universitas Indonesia;
• Ketua Lembaga Program Pendidikan Vokasi Universitas Indonesia;
• Auditor Prasetio Utomo & Co.
• National Leadership Council of the Indonesian Institute of Certified Public Accountants;
• Certification Board of the Indonesian Institute of Certified Public Accountants;
• Head of the Institutional Relations Organization Committee (KOHK) of Research and
Higher Education;
• Ministry Expert Team, Ministry of Education, Science and Technology of the Republic of
Indonesia;
• Permanent Lecturer, Accounting Study Program, Vocational Program, University of
Indonesia;
• Undergraduate Lecturer in Tax Policy Administration, Faculty of Administrative Sciences,
University of Indonesia;
• Graduate Lecturer in Tax Policy Administration, Faculty of Administrative Sciences,
University of Indonesia;
• Member of the Audit Committee at PT Andalan Finance Indonesia;
• Management of the Indonesian Institute of Accountants Educator Accountant
Compartment; (IAI KPAd)
• Managing Partner, Accounting Services Office of KJA SSY & Rekan;
• Head of Accounting Study Program, Vocational Program, University of Indonesia;
• Head of Vocational Education Program Institution, University of Indonesia;
• Auditor of Prasetio Utomo & Co.
Rangkap Jabatan • Dewan Pengurus Nasional Institut Akuntan Publik Indonesia (IAPI).
Concurrent Position • Dosen Tetap Universitas Indonesia.
• National Executive Board of the Indonesian Institute of Public Accountants (IAPI).
• Permanent Lecturer at the University of Indonesia.
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Pernyataan Independensi Komite Independence Statement of the Risk
Pemantau Risiko Monitoring Committee
Sebagai organ pendukung Dewan Komisaris yang As a supporting organ to the Board of Commissioners
berfokus pada pengawasan manajemen risiko, Komite focused on overseeing risk management, the Risk
Pemantau Risiko memegang peranan penting dalam Monitoring Committee plays a crucial role in ensuring
memastikan bahwa pengelolaan risiko Perseroan that the Company’s risk management is effective
berjalan efektif dan selaras dengan prinsip tata kelola and aligned with the principles of good corporate
perusahaan yang baik. Dalam melaksanakan fungsi governance. In performing this function, the principle
tersebut, prinsip independensi menjadi landasan utama of independence is the foundation for each committee
bagi setiap anggota Komite. member.
Independensi ini mencerminkan kemampuan anggota This independence reflects the ability of the
Komite untuk menjalankan tugas dan memberikan committee members to perform their duties and
penilaian secara objektif, bebas dari pengaruh, tekanan, provide assessments objectively, free from influence,
maupun potensi konflik kepentingan, baik yang berasal pressure, or potential conflicts of interest, whether
dari internal maupun eksternal Perseroan. Dengan internal or external to the Company. By maintaining
menjaga independensi tersebut, Komite Pemantau Risiko this independence, the Risk Monitoring Committee
dapat memberikan pengawasan serta rekomendasi can provide oversight and recommendations based on
yang didasarkan pada analisis yang akurat, transparan, accurate, transparent, and highly integrated analyses.
dan berintegritas tinggi.
Untuk menjaga dan memastikan independensi Komite To maintain and ensure the independence of the Risk
Pemantau Risiko, beberapa prinsip utama diterapkan, Monitoring Committee, several key principles are
antara lain: applied, including:
a. Kebebasan dari Konflik Kepentingan a. Freedom from Conflicts of Interest
Anggota Komite tidak memiliki hubungan langsung Committee members must not have any direct
maupun tidak langsung yang dapat memengaruhi or indirect relationships that could influence their
objektivitas dalam melaksanakan tugas. objectivity in carrying out their duties.
b. Netralitas dalam Pengawasan b. Neutrality in Oversight
Setiap rekomendasi atau keputusan yang dibuat oleh Every recommendation or decision made by the
Komite didasarkan pada data dan informasi yang Committee is based on relevant data and information,
relevan, tanpa tekanan dari pihak tertentu. without any pressure from external parties.
c. Transparansi c. Transparency
Komite secara terbuka menyampaikan temuan dan The Committee openly communicates its
rekomendasinya kepada Dewan Komisaris tanpa findings and recommendations to the Board of
distorsi informasi. Commissioners without distortion of information.
d. Komitmen terhadap Integritas d. Commitment to Integrity
Anggota Komite wajib menjaga integritas pribadi Committee members must uphold personal integrity
dan profesionalisme dalam setiap tindakan dan and professionalism in every action and decision
keputusan. made.
Pernyataan dan penerapan independensi dalam The declaration and application of independence
Komite Pemantau Risiko memberikan manfaat yaitu within the Risk Monitoring Committee provide several
di antaranya membantu membangun kepercayaan benefits, including helping to build stakeholder trust
pemangku kepentingan terhadap pengelolaan risiko in transparent risk management, encouraging data-
yang transparan, mendorong pengambilan keputusan driven decision-making without subjective influence,
berbasis data tanpa pengaruh subjektivitas, dan and ensuring that oversight is carried out in accordance
memastikan pengawasan yang dilakukan sesuai dengan with the principles of good corporate governance, thus
prinsip tata kelola perusahaan yang baik, sehingga supporting business sustainability.
mendukung keberlanjutan bisnis.
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Pernyataan Independensi Anggota Komite Audit
Independence Statement of the Audit Committee Members
Pernyataan Independensi Rahardja Setiawan
No. Sandra Aulia
Independence Statement Alimhamzah Kriswanto
1. Bukan merupakan karyawan kunci Perseroan dalam 1 (satu) tahun
terakhir sebelum diangkat oleh Dewan Komisaris. | Not a key employee
of the Company within 1 (one) year before being appointed by the Board
of Commissioners.
2. Tidak mempunyai saham di Perseroan bersangkutan, baik langsung
maupun tidak langsung. | Does not own shares in the Company, either
directly or indirectly.
3. Tidak mempunyai hubungan afiliasi dengan Perseroan, anggota Dewan
Komisaris, anggota Dewan Direksi maupun Pemegang Saham Utama. |
Does not have any affiliation with the Company, members of the Board
of Commissioners, members of the Board of Directors, or the Main
Shareholder
4. Tidak memiliki kepentingan/keterkaitan pribadi yang dapat menimbulkan
dampak negatif dan konflik kepentingan terhadap Perseroan. | Does not
have any personal interests/relationships that may result in negative
impacts and conflicts of interest with the Company
5. Tidak mempunyai kaitan keluarga sedarah sampai derajat ketiga baik
menurut garis lurus maupun garis ke samping dengan karyawan atau
pejabat Perseroan. | Does not have familial relations up to the third
degree, either in the direct line or collateral line, with any employee or
officer of the Company
Rapat Komite Pemantau Risiko Risk Monitoring Committee Meetings
Sebagai bagian dari mekanisme pengawasan risiko, As part of the risk oversight mechanism, the Risk
Komite Pemantau Risiko menyelenggarakan rapat resmi Monitoring Committee holds official meetings that
yang berfungsi sebagai forum untuk membahas, menilai, serve as a forum to discuss, assess, and provide
dan memberikan rekomendasi atas berbagai aspek recommendations on various aspects of the company’s
pengelolaan risiko perusahaan. Rapat ini menjadi sarana risk management. These meetings are an important tool
penting untuk memastikan bahwa proses manajemen to ensure that the risk management process is effective,
risiko berjalan efektif, selaras dengan kebijakan yang aligned with applicable policies, and consistent with the
berlaku, dan konsisten dengan prinsip tata kelola principles of good corporate governance.
perusahaan yang baik.
Pelaksanaan rapat dilakukan secara berkala, setiap The meetings are held periodically, every quarter or as
triwulan atau sesuai kebutuhan, bergantung pada needed, depending on the dynamics and level of risk
dinamika dan tingkat risiko yang dihadapi Perseroan. faced by the Company. The meetings are attended by
Rapat tersebut dihadiri oleh Ketua dan anggota Komite the Chairperson and members of the Risk Monitoring
Pemantau Risiko, serta perwakilan unit manajemen risiko. Committee, as well as representatives from the risk
Apabila diperlukan, auditor internal maupun eksternal management unit. If necessary, both internal and
dapat turut hadir untuk memberikan penjelasan external auditors may be present to provide additional
tambahan atau masukan profesional guna memperkaya explanations or professional input to enrich the
proses evaluasi. evaluation process.
Tujuan dari dilaksanakannya rapat ini adalah: The objectives of these meetings are as follows:
a. Evaluasi Sistem Pengelolaan Risiko: Untuk a. Risk Management System Evaluation: To evaluate the
mengevaluasi kebijakan, kerangka kerja, dan policies, frameworks, and implementation of the risk
implementasi sistem manajemen risiko di seluruh management system at all organizational levels.
level organisasi.
b. Pemantauan Risiko Utama: Membahas risiko-risiko b. Monitoring of Key Risks: To discuss strategic,
strategis, operasional, keuangan, dan kepatuhan yang operational, financial, and compliance risks that may
dapat memengaruhi pencapaian tujuan perusahaan. affect the achievement of the company’s goals.
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c. Penyusunan Rekomendasi: Memberikan rekomendasi c. Recommendation Formulation: To provide
kepada Dewan Komisaris berdasarkan hasil analisis recommendations to the Board of Commissioners
risiko dan temuan yang dibahas dalam rapat. based on the risk analysis and findings discussed in
the meetings.
d. Koordinasi dan Sinkronisasi: Memastikan sinergi d. Coordination and Synchronization: To ensure synergy
antara Komite, manajemen, dan unit kerja terkait between the Committee, management, and relevant
dalam mengelola risiko. work units in managing risks.
Setiap rapat didokumentasikan dalam bentuk notulen Each meeting is documented in the form of
yang memuat agenda, pembahasan, keputusan, dan minutes, which include the agenda, discussions,
rekomendasi yang dihasilkan. Hasil rapat, termasuk decisions, and recommendations made. The meeting
rekomendasi strategis, disampaikan kepada Dewan outcomes, including strategic recommendations, are
Komisaris untuk mendukung pengambilan keputusan di communicated to the Board of Commissioners to
tingkat manajemen. support decision-making at the management level.
Selama tahun 2025, Perseroan telah mengadakan 12 Throughout 2025, the Company held 12 (twelve) Risk
(dua belas) kali rapat Komite Pemantau Risiko dengan Monitoring Committee meetings with the following
uraian sebagai berikut: details:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran % Kehadiran
Name Position Number of Meetings Number of Attendance Attendance
Rahardja Alimhamzah Ketua | Chairman 12 12 100%
Setiawan Kriswanto Anggota | Member 12 12 100%
Sandra Aulia Anggota | Member 12 12 100%
Laporan Pelaksanaan Tugas Komite Report on the Implementation of the
Pemantau Risiko Tahun 2025 Risk Monitoring Committee’s Duties in
2025
Sepanjang tahun 2025, pelaksanaan tugas dan tanggung Throughout 2025, the execution of the Risk Monitoring
jawab Komite Pemantau Risiko diwujudkan melalui Committee’s duties and responsibilities was carried out
berbagai kegiatan yang dijalankan sesuai dengan through various activities aligned with the established
program kerja yang telah ditetapkan. Hal tersebut work program. This is reflected in the meeting agendas,
tercermin dalam agenda pembahasan rapat yang which include, among others:
mencakup antara lain:
Bulan Rapat Materi Rapat KPR
No.
Meeting Month KPR Meeting Topics
1. Periode Januari 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Desember 2024.
Period of January 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Desember 2024.
3. Penyampaian monitoring BMPP Posisi Desember 2024.
4. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi Januari 2025.
5. Hasil Compliance Testing atas POJK 44 Tahun 2020.
6. Summary pemenuhan Compliance Testing.
7. Penyampaian LED dan Action Plan Risk Register periode Desember 2024.
8. Penyampaian pemantauan pelaporan wajib periode Desember 2024.
9. Penyampaian Portfolio Quality Review posisi Desember 2024.
10. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Desember 2024.
11. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
12. Penyampaian Vintage Analysis Posisi Desember 2024.
13. Penyampaian approval atas produk ABF.
1. Presentation of the Fulfillment of the Required Ratios as of December 2024.
2. Presentation of the Company’s Health Level and Required Ratios as of December 2024.
3. Presentation of the BMPP Monitoring as of December 2024.
4. Monitoring of the OJK Examination Results up to January 2025.
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Bulan Rapat Materi Rapat KPR
No.
Meeting Month KPR Meeting Topics
5. Results of the Compliance Testing for POJK No. 44 of 2020.
6. Summary of Compliance Testing Fulfillment.
7. Presentation of the LED and Action Plan Risk Register for the December 2024 period.
8. Presentation of the Monitoring of Mandatory Reporting for the December 2024 period.
9. Presentation of Portfolio Quality Review as of December 2024.
10. Monitoring of Collection Rate for restructured and non-restructured debtors up to
December 2024.
11. Monitoring of the Credit Portfolio for ABF products, Factoring, and FMU.
12. Presentation of Vintage Analysis as of December 2024.
13. Presentation of Approval for ABF Products.
2. Periode Februari 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Januari 2025.
Period of February 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Januari 2025.
3. Penyampaian monitoring BMPP Posisi Januari 2025.
4. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi Februari 2025.
5. Hasil Compliance Testing atas POJK 4 Tahun 2021.
6. Summary pemenuhan Compliance Testing.
7. Penyampaian LED dan Action Plan Risk Register periode Januari 2025.
8. Gap Analysis Peraturan OJK terbaru.
9. Penyampaian pemantauan pelaporan wajib periode Januari 2025.
10. Penyampaian Portfolio Quality Review posisi Januari 2025.
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Januari 2025.
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
13. Penyampaian Vintage Analysis Posisi Januari 2025.
1. Presentation of the Fulfillment of the Required Ratios as of January 2025.
2. Presentation of the Company’s Health Level and Required Ratios as of January 2025.
3. Presentation of BMPP Monitoring as of January 2025.
4. Monitoring of OJK Examination Results as of February 2025.
5. Results of Compliance Testing for POJK No. 4 of 2021.
6. Summary of Compliance Testing Fulfillment.
7. Presentation of LED and Action Plan Risk Register for the January 2025 period.
8. Gap Analysis of Latest OJK Regulations.
9. Presentation of Mandatory Reporting Monitoring for the January 2025 period.
10. Presentation of Portfolio Quality Review as of January 2025.
11. Monitoring of Collection Rate for restructured and non-restructured debtors as of January
2025.
12. Monitoring of the credit portfolio for ABF products, Factoring, and FMU.
13. Presentation of Vintage Analysis as of January 2025.
3. Periode Maret 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Februari 2025.
Period of March 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Februari 2025.
3. Penyampaian monitoring BMPP Posisi Februari 2025.
4. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi Maret 2025.
5. Hasil Compliance Testing atas POJK No.27/POJK.03/2016.
6. Summary pemenuhan Compliance Testing.
7. Pengkinian Risk Register posisi Februari 2025.
8. Gap Analysis Peraturan OJK terbaru.
9. Gap Analysis Pemenuhan Persyaratan Komite Wajib dari OJK.
10. Penyampaian pemantauan pelaporan wajib periode Februari 2025.
11. Penyampaian Portfolio Quality Review posisi Februari 2025.
12. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Februari 2025.
13. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
14. Penyampaian Vintage Analysis Posisi Februari 2025.
1. Presentation of the Fulfillment of the Required Ratios as of February 2025
2. Presentation of the Company’s Health Level and Required Ratios as of February 2025
3. Presentation of BMPP Monitoring as of February 2025
4. Monitoring of OJK Examination Results as of March 2025
5. Results of Compliance Testing for POJK No. 27/POJK.03/2016
6. Summary of Compliance Testing Fulfillment
7. Updating of the Risk Register as of February 2025
8. Gap Analysis of Latest OJK Regulations
9. Gap Analysis of the Fulfillment of Mandatory Committee Requirements from OJK
10. Presentation of Mandatory Reporting Monitoring for the February 2025 period
11. Presentation of Portfolio Quality Review as of February 2025
12. Monitoring of Collection Rate for restructured and non-restructured debtors as of
February 2025
13. Monitoring of the credit portfolio for ABF products, Factoring, and FMU
14. Presentation of Vintage Analysis as of February 2025
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Bulan Rapat Materi Rapat KPR
No.
Meeting Month KPR Meeting Topics
4. Periode April 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Maret 2025.
Period of April 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Maret 2025.
3. Penyampaian monitoring BMPP Posisi Maret 2025.
4. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi April 2025.
5. Hasil Compliance Testing atas SEOJK No.22/SOJK.06/2024.
6. Summary pemenuhan Compliance Testing.
7. Penyampaian LED dan Action Plan Risk Register periode Maret 2025.
8. Gap Analysis Peraturan OJK terbaru.
9. Penyampaian pemantauan pelaporan wajib periode Maret 2025.
10. Penyampaian Portfolio Quality Review posisi Maret 2025.
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Maret 2025.
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
13. Penyampaian Vintage Analysis Posisi Maret 2025.
1. Presentation of the Fulfillment of the Required Ratios as of March 2025.
2. Presentation of the Company’s Health Level and Required Ratios as of March 2025.
3. Presentation of BMPP Monitoring as of March 2025.
4. Monitoring of OJK Examination Results as of April 2025.
5. Results of Compliance Testing for SEOJK No. 22/SOJK.06/2024.
6. Summary of Compliance Testing Fulfillment.
7. Presentation of LED and Action Plan Risk Register for the March 2025 period.
8. Gap Analysis of Latest OJK Regulations.
9. Presentation of Mandatory Reporting Monitoring for the March 2025 period.
10. Presentation of Portfolio Quality Review as of March 2025.
11. Monitoring of Collection Rate for restructured and non-restructured debtors as of March
2025.
12. Monitoring of the credit portfolio for ABF products, Factoring, and FMU.
13. Presentation of Vintage Analysis as of March 2025.
5. Periode Mei 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi April 2025.
Period of May 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi April 2025.
3. Penyampaian monitoring BMPP Posisi April 2025.
4. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi Mei 2025.
5. Hasil Compliance Testing atas POJK No.14/POJK.04/2022.
6. Summary pemenuhan Compliance Testing.
7. Penyampaian LED dan Action Plan Risk Register periode April 2025.
8. Penyampaian pemantauan pelaporan wajib periode April 2025.
9. Penyampaian Portfolio Quality Review posisi April 2025.
10. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi April 2025.
11. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
12. Penyampaian Vintage Analysis Posisi April 2025.
1. Presentation of the Fulfillment of the Required Ratios as of April 2025.
2. Presentation of the Company’s Health Level and Required Ratios as of April 2025.
3. Presentation of BMPP Monitoring as of April 2025.
4. Monitoring of OJK Examination Results as of May 2025.
5. Results of Compliance Testing for POJK No. 14/POJK.04/2022.
6. Summary of Compliance Testing Fulfillment.
7. Presentation of LED and Action Plan Risk Register for the April 2025 period.
8. Presentation of Mandatory Reporting Monitoring for the April 2025 period.
9. Presentation of Portfolio Quality Review as of April 2025.
10. Monitoring of Collection Rate for restructured and non-restructured debtors as of April
2025.
11. Monitoring of the credit portfolio for ABF products, Factoring, and FMU.
12. Presentation of Vintage Analysis as of April 2025.
6. Periode Juni 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Mei 2025.
Period of June 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Mei 2025.
3. Penyampaian monitoring BMPP Posisi Mei 2025.
4. Analisa Stress Test Risiko Pasar Perusahaan.
5. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi Juni 2025.
6. Hasil Compliance Testing atas POJK No.3/POJK.05/2013.
7. Summary pemenuhan Compliance Testing.
8. Penyampaian LED dan Action Plan Risk Register periode Mei 2025.
9. Penyampaian pemantauan pelaporan wajib periode Mei 2025.
10. Penyampaian Portfolio Quality Review posisi Mei 2025.
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Mei 2025.
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
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Bulan Rapat Materi Rapat KPR
No.
Meeting Month KPR Meeting Topics
13. Penyampaian Vintage Analysis Posisi Mei 2025.
14. Internal Policy Alignment.
1. Presentation of the Fulfillment of the Required Ratios as of May 2025.
2. Presentation of the Company’s Health Level and Required Ratios as of May 2025.
3. Presentation of BMPP Monitoring as of May 2025.
4. Market Risk Stress Test Analysis for the Company.
5. Monitoring of OJK Examination Results as of June 2025.
6. Results of Compliance Testing for POJK No. 3/POJK.05/2013.
7. Summary of Compliance Testing Fulfillment.
8. Presentation of LED and Action Plan Risk Register for the May 2025 period.
9. Presentation of Mandatory Reporting Monitoring for the May 2025 period.
10. Presentation of Portfolio Quality Review as of May 2025.
11. Monitoring of Collection Rate for restructured and non-restructured debtors as of May
2025.
12. Monitoring of the credit portfolio for ABF products, Factoring, and FMU.
13. Presentation of Vintage Analysis as of May 2025.
14. Internal Policy Alignment.
7. Periode Juli 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Juni 2025.
Period of July 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Juni 2025.
3. Penyampaian monitoring BMPP Posisi Juni 2025.
4. Analisa Stress Test Akun Repo.
5. Surat Peringatan dari OJK terkait NPF UUS.
6. Hasil Compliance Testing atas POJK No.33/POJK.04/2014.
7. Summary pemenuhan Compliance Testing.
8. Penyampaian LED dan Action Plan Risk Register periode Juni 2025.
9. Penyampaian pemantauan pelaporan wajib periode Juni 2025.
10. Penyampaian Portfolio Quality Review posisi Juni 2025.
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Juni 2025.
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
13. Penyampaian Vintage Analysis Posisi Juni 2025.
14. Internal Policy Alignment.
15. Sistem monitoring BMPP melalui sistem Qlikview.
1. Presentation of the Fulfillment of the Required Ratios as of June 2025.
2. Presentation of the Company’s Health Level and Required Ratios as of June 2025.
3. Presentation of BMPP Monitoring as of June 2025.
4. Repo Account Stress Test Analysis.
5. Warning Letter from OJK related to NPF UUS.
6. Results of Compliance Testing for POJK No. 33/POJK.04/2014.
7. Summary of Compliance Testing Fulfillment.
8. Presentation of LED and Action Plan Risk Register for the June 2025 period.
9. Presentation of Mandatory Reporting Monitoring for the June 2025 period.
10. Presentation of Portfolio Quality Review as of June 2025.
11. Monitoring of Collection Rate for restructured and non-restructured debtors as of June
2025.
12. Monitoring of the credit portfolio for ABF products, Factoring, and FMU.
13. Presentation of Vintage Analysis as of June 2025.
14. Internal Policy Alignment.
15. BMPP Monitoring System through the Qlikview System
8. Periode Agustus 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Juli 2025.
Period of August 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Juli 2025.
3. Penyampaian monitoring BMPP Posisi Juli 2025.
4. Analisa Stress Test TKS Perusahaan posisi Desember 2025.
5. Identifikasi dan Mitigasi keterlambatan pembayaran 1-10 days berulang.
6. Hasil Compliance Testing atas POJK No.34/POJK.04/2014.
7. Summary pemenuhan Compliance Testing.
8. Penyampaian LED dan Action Plan Risk Register periode Juli 2025.
9. Penyampaian pemantauan pelaporan wajib periode Juli 2025.
10. Penyampaian Portfolio Quality Review posisi Juli 2025.
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Juli 2025.
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
13. Penyampaian Vintage Analysis Posisi Juli 2025.
14. Internal Policy Alignment.
1. Presentation of the Fulfillment of the Required Ratios as of July 2025.
2. Presentation of the Company’s Health Level and Required Ratios as of July 2025.
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Meeting Month KPR Meeting Topics
3. Presentation of BMPP Monitoring as of July 2025.
4. Analysis of TKS Market Risk Stress Test as of December 2025.
5. Identification and Mitigation of Repeated Payment Delays (1-10 days).
6. Results of Compliance Testing for POJK No. 34/POJK.04/2014.
7. Summary of Compliance Testing Fulfillment.
8. Presentation of LED and Action Plan Risk Register for the July 2025 period.
9. Presentation of Mandatory Reporting Monitoring for the July 2025 period.
10. Presentation of Portfolio Quality Review as of July 2025.
11. Monitoring of Collection Rate for restructured and non-restructured debtors as of July
2025.
12. Monitoring of the credit portfolio for ABF products, Factoring, and FMU.
13. Presentation of Vintage Analysis as of July 2025.
14. Internal Policy Alignment.
9. Periode September 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Agustus 2025
Period of September 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Agustus 2025
2025 3. Penyampaian monitoring BMPP Posisi Agustus 2025
4. Pelaksanaan FIR on ML/TF 2025
5. Monitoring surat yang diterima Perusahaan dari OJK
6. Hasil Compliance Testing atas POJK No.55/POJK.04/2015
7. Summary pemenuhan Compliance Testing
8. Pengkinian Risk Register
9. Penyampaian pemantauan pelaporan wajib periode Agustus 2025
10. Penyampaian Portfolio Quality Review posisi Agustus 2025
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Agustus 2025
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU
13. Penyampaian Vintage Analysis Posisi Agustus 2025
14. Monitoring mutase akun Repo dan SPH posisi Agustus 2025
1. Presentation of the Fulfillment of the Required Ratios as of August 2025
2. Presentation of the Company’s Health Level and Required Ratios as of August 2025
3. Presentation of BMPP Monitoring as of August 2025
4. Implementation of FIR on ML/TF 2025
5. Monitoring of Letters Received by the Company from OJK
6. Results of Compliance Testing for POJK No. 55/POJK.04/2015
7. Summary of Compliance Testing Fulfillment
8. Updating of the Risk Register
9. Presentation of Mandatory Reporting Monitoring for the August 2025 period
10. Presentation of Portfolio Quality Review as of August 2025
11. Monitoring of Collection Rate for restructured and non-restructured debtors as of August
2025
12. Monitoring of the credit portfolio for ABF products, Factoring, and FMU
13. Presentation of Vintage Analysis as of August 2025
14. Monitoring of Repo Account and SPH Mutations as of August 2025
10. Periode Oktober 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi September 2025.
Period of October 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi September 2025.
3. Penyampaian monitoring BMPP Posisi September 2025.
4. Adjusment penilaian TKS 2025.
5. Hasil Compliance Testing atas POJK No.29/POJK.04/2016.
6. Summary pemenuhan Compliance Testing.
7. Penyampaian LED dan Action Plan Risk Register periode September 2025.
8. Penyampaian pemantauan pelaporan wajib periode September 2025.
9. Penyampaian Portfolio Quality Review posisi September 2025.
10. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi September 2025.
11. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
12. Penyampaian Vintage Analysis Posisi September 2025.
13. Monitoring mutase akun Repo dan SPH posisi September 2025.
14. Internal Policy Alignment.
15. List Debitur PKPU.
1. Presentation of the Fulfillment of the Required Ratios as of September 2025.
2. Presentation of the Company’s Health Level and Required Ratios as of September 2025.
3. Presentation of BMPP Monitoring as of September 2025.
4. Adjustment of TKS Valuation for 2025.
5. Results of Compliance Testing for POJK No. 29/POJK.04/2016.
6. Summary of Compliance Testing Fulfillment.
7. Presentation of LED and Action Plan Risk Register for the September 2025 period.
8. Presentation of Mandatory Reporting Monitoring for the September 2025 period.
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Bulan Rapat Materi Rapat KPR
No.
Meeting Month KPR Meeting Topics
9. Presentation of Portfolio Quality Review as of September 2025
10. Monitoring of Collection Rate for restructured and non-restructured debtors as of
September 2025
11. Monitoring of the credit portfolio for ABF products, Factoring, and FMU
12. Presentation of Vintage Analysis as of September 2025
13. Monitoring of Repo Account and SPH Mutations as of September 2025
14. Internal Policy Alignment
15. List of PKPU Debtors
11. Periode November 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Oktober 2025.
Period of November 2025 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Oktober 2025.
3. Penyampaian monitoring BMPP Posisi Oktober 2025.
4. Surat pembinaan rasio BOPO dari OJK.
5. Hasil Compliance Testing atas POJK No. 11 Tahun 2024.
6. Summary pemenuhan Compliance Testing.
7. Penyampaian LED dan Action Plan Risk Register periode Oktober 2025.
8. Penyampaian pemantauan pelaporan wajib periode Oktober 2025.
9. Penyampaian Portfolio Quality Review posisi Oktober 2025.
10. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi Oktober 2025.
11. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
12. Penyampaian Vintage Analysis Posisi Oktober 2025.
13. Monitoring mutase akun Repo dan SPH posisi Oktober 2025.
14. Internal Policy Alignment.
1. Presentation of the Fulfillment of the Required Ratios as of October 2025
2. Presentation of the Company’s Health Level and Required Ratios as of October 2025
3. Presentation of BMPP Monitoring as of October 2025
4. BOPO Ratio Development Letter from OJK
5. Results of Compliance Testing for POJK No. 11/2024
6. Summary of Compliance Testing Fulfillment
7. Presentation of LED and Action Plan Risk Register for the October 2025 period
8. Presentation of Mandatory Reporting Monitoring for the October 2025 period
9. Presentation of Portfolio Quality Review as of October 2025
10. Monitoring of Collection Rate for restructured and non-restructured debtors as of October
2025
11. Monitoring of the credit portfolio for ABF products, Factoring, and FMU
12. Presentation of Vintage Analysis as of October 2025
13. Monitoring of Repo Account and SPH Mutations as of October 2025
14. Internal Policy Alignment
12. Periode Desember 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi November 2025.
2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi November 2025.
3. Penyampaian monitoring BMPP Posisi November 2025.
4. Penetapan pricing atas setiap produk.
5. Stress Test Likuiditas.
6. Hasil Compliance Testing atas POJK No.15/POJK.04/2020.
7. Summary pemenuhan Compliance Testing.
8. Hasil pelaksanaan FIR on ML/TF 2025.
9. Penyampaian LED dan Action Plan Risk Register periode November 2025.
10. Penyampaian pemantauan pelaporan wajib periode November 2025.
11. Penyampaian Portfolio Quality Review posisi November 2025.
12. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai
dengan posisi November 2025.
13. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU.
14. Penyampaian Vintage Analysis Posisi November 2025.
15. Monitoring mutase akun Repo dan SPH posisi November 2025.
16. Internal Policy Alignment.
1. Presentation of the Fulfillment of the Required Ratios as of November 2025
2. Presentation of the Company’s Health Level and Required Ratios as of November 2025
3. Presentation of BMPP Monitoring as of November 2025
4. Pricing Determination for Each Product
5. Liquidity Stress Test
6. Results of Compliance Testing for POJK No. 15/POJK.04/2020
7. Summary of Compliance Testing Fulfillment
8. Results of FIR on ML/TF 2025 Implementation
9. Presentation of LED and Action Plan Risk Register for the November 2025 period
10. Presentation of Mandatory Reporting Monitoring for the November 2025 period
11. Presentation of Portfolio Quality Review as of November 2025
12. Monitoring of Collection Rate for restructured and non-restructured debtors as of
November 2025
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Bulan Rapat Materi Rapat KPR
No.
Meeting Month KPR Meeting Topics
13. Monitoring of the credit portfolio for ABF products, Factoring, and FMU
14. Presentation of Vintage Analysis as of November 2025
15. Monitoring of Repo Account and SPH Mutations as of November 2025
16. Internal Policy Alignment
Program Pengembangan Kompetensi Risk Monitoring Committee
Komite Pemantau Risiko Tahun 2025 Competency Development Program in
2025
Sebagai organ yang berperan dalam memastikan As an organ responsible for ensuring the effectiveness
efektivitas pengelolaan risiko dan penerapan prinsip of risk management and the implementation of
tata kelola perusahaan yang baik, Komite Pemantau Good Corporate Governance (GCG) principles, the
Risiko memerlukan anggota yang memiliki kompetensi Risk Monitoring Committee requires members with
yang terus diperbarui. Untuk menunjang kualitas continuously updated competencies. To support the
pelaksanaan tugas tersebut, setiap anggota Komite quality of task execution, each committee member
mengikuti berbagai program pengembangan yang participates in various development programs
dirancang secara khusus guna memperkuat kemampuan specifically designed to enhance their skills and insights.
dan wawasan mereka. Adapun tujuan dari program The objectives of this competency development
pengembangan kompetensi tersebut meliputi: program include:
• Peningkatan Keahlian: Memastikan anggota Komite • Skill Enhancement: Ensuring that committee
memiliki pengetahuan dan keahlian terkini terkait members have up-to-date knowledge and expertise
manajemen risiko, regulasi, dan tren bisnis. related to risk management, regulations, and
business trends.
• Penguatan Pemahaman Regulasi: Memberikan • Strengthening Regulatory Understanding: Providing
pemahaman mendalam tentang peraturan in-depth knowledge of relevant laws and regulations,
perundang-undangan yang relevan, seperti kebijakan such as risk policies, financial regulations, and
risiko, peraturan keuangan, dan standar tata kelola. governance standards.
• Pengelolaan Risiko yang Efektif: Meningkatkan • Effective Risk Management: Improving the ability to
kemampuan dalam mengevaluasi, mengidentifikasi, evaluate, identify, and provide recommendations
dan memberikan rekomendasi terkait mitigasi risiko regarding the company’s risk mitigation strategies.
perusahaan.
• Penyesuaian dengan Perkembangan Industri: • Adapting to Industry Developments: Assisting the
Membantu Komite memahami dinamika dan committee in understanding new dynamics and
tantangan baru dalam industri untuk mengantisipasi challenges in the industry to anticipate potential
risiko yang mungkin terjadi. risks.
Program pengembangan kompetensi dapat diadakan The competency development program can be
secara berkala, seperti setiap tahun, atau berdasarkan conducted periodically, such as annually, or as needed.
kebutuhan mendesak. Program dapat diselenggarakan Programs may be organized by the company, external
oleh perusahaan, lembaga pelatihan eksternal, atau training institutions, or recognized professional
asosiasi profesional yang diakui. Evaluasi dilakukan associations. Evaluations are conducted after the
setelah program untuk menilai efektivitas pelatihan program to assess the effectiveness of the training
dalam meningkatkan kompetensi anggota Komite. in improving the competencies of the committee
members.
Pada tahun 2025, Komite Pemantau Risiko telah In 2025, the Risk Monitoring Committee participated in
mengikuti pengembangan kompetensi, antara lain: the following competency development programs:
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Nama Jabatan Pengembangan Kompetensi yang Diikuti
Name Position Competency Development Programs Attended
Rahardja Alihamzah Ketua | Chairman 1. Mengelola Risiko Ditengah Ketidakpastian - (APPI)
2. Seminar International The Fed's Interest and Enhancing Market Share through
Technologies Transformation (APPI)
1. Managing Risk Amidst Uncertainty - (APPI)
2. International Seminar The Fed’s Interest and Enhancing Market Share through
Technologies Transformation (APPI)
Sandra Aulia Anggota Komite | 1. Chartered Accountant (CA) - Ikatan Akuntan Indonesia (IAI)
Committee Member 2. Certified Public Accountant (CPA) - Institut Akuntan Publik Indonesia (IAPI)
3. Certified Risk Management Professional (CRMP) - Badan Nasional Sertifikasi
Profesi (BNSP)
4. Certified Audit Committee Practices (CACP)- Ikatan Komite Audit Indonesia
(IKAI)
5. Certificate in Data Analyst (Cert. DA) - The Association of Chartered Certified
Accountant (ACCA), UK
6. ASEAN Chartered Professional Accountant (ASEAN CPA) - ASEAN Chartered
Professional Accountant Coordinating Committee
7. Certified International Communication Specialist (CICS) – American Academy
of Project Management
8. Certified Human Capital General Manager (CHCGM) – Badan Nasional
Sertifikasi Profesi (BNSP) dan HR Academy
1. Chartered Accountant (CA) - Indonesian Institute of Accountants (IAI)
2. Certified Public Accountant (CPA) - Indonesian Institute of Public Accountants
(IAPI)
3. Certified Risk Management Professional (CRMP) - National Professional
Certification Agency (BNSP)
4. Certified Audit Committee Practices (CACP) - Indonesian Audit Committee
Association (IKAI)
5. Certificate in Data Analyst (Cert. DA) - The Association of Chartered Certified
Accountants (ACCA), UK
6. ASEAN Chartered Professional Accountant (ASEAN CPA) - ASEAN Chartered
Professional Accountant Coordinating Committee
7. Certified International Communication Specialist (CICS) – American Academy
of Project Management
8. Certified Human Capital General Manager (CHCGM) – National Professional
Certification Agency (BNSP) and HR Academy
Setiawan Kriswanto Anggota Komite | 1. Risk Management Certification (BSMR)
Committee Member 2. Certification of Assessor of Competency (BNSP)
3. Registered Accountant (RNA)
4. Certification in Audit Committee Practices (CACP)
5. Certification of Professional Management Accountant (CPMA)
6. Certified Risk Governance Professional (CRGP)
1. Risk Management Certification (BSMR)
2. Certification of Assessor of Competency (BNSP)
3. Registered Accountant (RNA)
4. Certification in Audit Committee Practices (CACP)
5. Certification of Professional Management Accountant (CPMA)
6. Certified Risk Governance Professional (CRGP)
Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi dibentuk sebagai The Nomination and Remuneration Committee is formed
organ pendukung Dewan Komisaris dalam rangka as a supporting organ to the Board of Commissioners
memastikan penerapan prinsip GCG, khususnya terkait to ensure the implementation of Good Corporate
dengan fungsi nominasi dan penetapan remunerasi Governance (GCG) principles, particularly concerning
bagi anggota Direksi dan Dewan Komisaris. Keberadaan the nomination function and the determination of
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Komite ini bertujuan untuk mendukung terciptanya remuneration for the members of the Board of Directors
struktur organisasi yang profesional, transparan, dan and the Board of Commissioners. The existence of this
berorientasi pada kinerja berkelanjutan. committee aims to support the creation of a professional,
transparent, and performance-oriented organizational
structure that promotes long-term sustainability.
Dalam menjalankan fungsinya, Komite Nominasi dan In carrying out its function, the Nomination and
Remunerasi bertanggung jawab untuk memberikan Remuneration Committee is responsible for providing
rekomendasi kepada Dewan Komisaris mengenai recommendations to the Board of Commissioners
kebijakan dan sistem nominasi yang mencakup regarding the nomination policy and system, including
proses seleksi, pengangkatan, evaluasi kinerja, serta the selection process, appointments, performance
pengembangan kompetensi Direksi dan Dewan evaluations, and the development of the competencies of
Komisaris. Proses nominasi dilakukan dengan the Board of Directors and the Board of Commissioners.
mempertimbangkan aspek integritas, kompetensi, The nomination process considers aspects of integrity,
pengalaman, independensi, serta kesesuaian dengan competence, experience, independence, and alignment
kebutuhan dan strategi jangka panjang Perusahaan. with the Company’s needs and long-term strategy.
Prinsip kerja dari Komite Nominsasi dan Remunerasi Principles of the Nomination and Remuneration
yaitu : Committee’s Work:
1. Independensi: Semua rekomendasi yang diberikan 1. Independence: All recommendations provided are
didasarkan pada analisis objektif tanpa pengaruh based on objective analysis without influence from
dari pihak internal maupun eksternal. internal or external parties.
2. Transparansi: Proses nominasi dan remunerasi 2. Transparency: The nomination and remuneration
dilakukan secara terbuka dan dapat processes are carried out transparently and are
dipertanggungjawabkan. accountable.
3. Akuntabilitas: Keputusan yang diambil Komite harus 3. Accountability: Decisions made by the Committee
mampu mendukung tujuan strategis perusahaan dan must support the Company’s strategic goals and
mencerminkan tanggung jawab kepada pemangku reflect responsibility to stakeholders.
kepentingan.
Piagam Komite Nominasi dan Nomination and Remuneration
Remunerasi Committee Charter
Sebagai landasan kerja, Komite Nominasi dan As a work guideline, the Nomination and Remuneration
Remunerasi berpedoman pada Piagam Komite Nominasi Committee follows the Nomination and Remuneration
dan Remunerasi yang mengatur secara komprehensif Committee Charter, which comprehensively outlines
mengenai pedoman, tujuan, tugas, tanggung jawab, serta the guidelines, objectives, duties, responsibilities, and
tata cara kerja Komite. Piagam tersebut disusun untuk operational procedures of the Committee. The Charter
memastikan bahwa seluruh pelaksanaan tugas Komite is designed to ensure that the Committee’s tasks align
selaras dengan prinsip Tata Kelola Perusahaan yang with the principles of Good Corporate Governance
Baik serta mematuhi ketentuan peraturan perundang- and comply with applicable laws and regulations.
undangan yang berlaku. Selain itu, Piagam ini berfungsi Furthermore, the Charter serves as a reference for
sebagai acuan dalam pelaksanaan fungsi nominasi dan implementing the nomination and remuneration
remunerasi secara efektif, transparan, dan akuntabel, functions effectively, transparently, and accountably,
sekaligus menjamin bahwa setiap kegiatan Komite ensuring that each Committee activity contributes to
mendukung pencapaian visi, misi, dan strategi Perseroan. achieving the Company’s vision, mission, and strategy.
Dalam penyusunannya, Piagam mengacu antara lain The Charter is based on the Indonesian Company
pada Undang-Undang Perseroan Terbatas Nomor 40 Law No. 40 of 2007 and regulations from the Financial
Tahun 2007 dan peraturan Otoritas Jasa Keuangan Services Authority (OJK).
(OJK).
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Piagam Komite Nominasi dan Remunerasi telah The Nomination and Remuneration Committee Charter
ditetapkan oleh Dewan Komisaris sejak tahun 2019 dan was established by the Board of Commissioners in 2019
hingga kini tetap digunakan sebagai kerangka acuan and continues to serve as the framework for work and
dalam hubungan kerja dan komunikasi antara Dewan communication between the Board of Commissioners,
Komisaris, Direksi, Satuan Audit Internal, serta Auditor Board of Directors, Internal Audit Unit, and External
Eksternal dengan Komite Nominasi dan Remunerasi. Auditors with the Nomination and Remuneration
Committee
.
Persyaratan Keanggotaan Membership Requirements
Ketentuan persyaratan yang wajib dipenuhi oleh seluruh The membership requirements for all members of
anggota Komite Nominasi dan Remunerasi adalah the Nomination and Remuneration Committee are
sebagai berikut: as follows:
1. Anggota komite mengerti dan memahami kegiatan 1. Members must understand and be familiar with the
usaha Perseroan; Company’s business activities.
2. Anggota komite memiliki pemahaman dan 2. Members must have sufficient knowledge and
pengetahuan yang cukup memadai tentang understanding of capital market regulations,
peraturan perundang-undangan di bidang pasar corporate operations, labor issues, and industrial
modal, operasional perusahaan, ketenagakerjaan, relations.
serta hubungan industrial;
3. Anggota komite harus mampu berkomunikasi secara 3. Members must be able to communicate
efektif, serta memiliki pengetahuan dan pengalaman effectively and have sufficient knowledge and work
kerja yang cukup di bidang yang dibutuhkan bagi experience in areas necessary for carrying out
pelaksanaan tugasnya, terutama terkait nominasi their duties, particularly related to nominations and
dan remunerasi; remuneration.
4. Anggota komite tidak diperbolehkan memiliki 4. Members must not have any conflicts of interest
benturan kepentingan (conflict of interest) dengan with the Company in performing their duties.
Perseroan dalam menjalankan tugasnya.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Nominasi dan Remunerasi Nomination and Remuneration
Committee
Fungsi Nominasi: Nomination Function:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Providing recommendations to the Board of
mengenai: (i) komposisi jabatan anggota Direksi dan/ Commissioners regarding: (i) the composition of
atau anggota Dewan Komisaris; (ii) kebijakan dan the positions of Board of Directors members and/
kriteria yang dibutuhkan dalam proses Nominasi; dan or Board of Commissioners members; (ii) policies
(iii) kebijakan evaluasi kinerja bagi anggota Direksi and criteria needed for the nomination process; and
dan/ atau anggota Dewan Komisaris; (iii) performance evaluation policies for Board of
Directors members and/or Board of Commissioners
members.
2. Membantu Dewan Komisaris melakukan penilaian 2. Assisting the Board of Commissioners in evaluating
kinerja anggota Direksi dan/atau anggota Dewan the performance of the Board of Directors and/
Komisaris berdasarkan tolok ukur yang telah disusun or Board of Commissioners members based on
sebagai bahan evaluasi; established benchmarks for evaluation.
3. Memberikan rekomendasi kepada Dewan Komisaris 3. Providing recommendations to the Board of
mengenai program pengembangan kemampuan Commissioners regarding development programs for
anggota Direksi dan/atau anggota Dewan Komisaris; Board of Directors and/or Board of Commissioners
dan members.
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4. Memberikan usulan calon yang memenuhi 4. Proposing qualified candidates for the Board of
syarat sebagai anggota Direksi dan/atau anggota Directors and/or Board of Commissioners to the
Dewan Komisaris kepada Dewan Komisaris untuk Board of Commissioners for submission to the
disampaikan kepada RUPS. General Meeting of Shareholders (GMS).
Fungsi Remunerasi : Remuneration Function:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Providing recommendations to the Board of
mengenai struktur remunerasi, kebijakan atas Commissioners regarding the remuneration
remunerasi, dan besaran atas remunerasi. structure, remuneration policies, and the amount of
remuneration.
2. Membantu Dewan Komisaris melakukan penilaian 2. Assisting the Board of Commissioners in evaluating
kinerja dengan kesesuaian remunerasi yang diterima the performance and ensuring that the remuneration
masing-masing anggota Direksi dan/atau anggota received by each member of the Board of Directors
Dewan Komisaris. and/or Board of Commissioners is aligned with their
performance.
Komposisi dan Masa Jabatan Komite Composition and Term of Membership
Nominasi dan Remunerasi of the Nomination and Remuneration
Committee
Dalam rangka menjaga efektivitas pelaksanaan peran To ensure the effectiveness of its roles and
dan tanggung jawabnya, struktur komposisi serta masa responsibilities, the structure and term of the
jabatan Komite Nominasi dan Remunerasi ditetapkan Nomination and Remuneration Committee are carefully
secara cermat untuk mendukung tugas Dewan Komisaris established to support the Board of Commissioners’
di bidang nominasi dan remunerasi. Penetapan tersebut tasks in the areas of nomination and remuneration. This
dilakukan dengan mengacu pada prinsip Tata Kelola composition is determined based on the principles of
Perusahaan yang Baik, antara lain independensi, Good Corporate Governance, including independence,
profesionalisme, dan transparansi. Sejalan dengan professionalism, and transparency. In accordance
ketentuan POJK No. 34/POJK.04/2014 tentang Komite with OJK Regulation No. 34/POJK.04/2014 concerning
Nominasi dan Remunerasi Emiten atau Perusahaan the Nomination and Remuneration Committee of
Publik, Komite Nominasi dan Remunerasi sekurang- Public Companies, the Nomination and Remuneration
kurangnya terdiri dari 3 (tiga) orang anggota yang terdiri Committee must consist of at least three (3) members,
atas: including:
a. 1 (satu) orang ketua merangkap anggota, yang a. One (1) chairperson who also serves as a member,
merupakan Komisaris Independen; dan and is an Independent Commissioner;
b. anggota lainnya yang dapat berasal dari anggota b. Other members who may come from other members
Dewan Komisaris lainnya, pihak yang berasal dari of the Board of Commissioners, individuals external
luar Perseroan, atau pihak yang menduduki jabatan to the Company, or individuals holding managerial
manajerial di bawah Direksi yang membidangi positions below the Board of Directors who are
sumber daya manusia. responsible for human resources.
Kriteria keanggotaan dari Komite Nominasi dan The membership criteria of the Nomination and
Remunerasi adalah memiliki pengalaman dan keahlian Remuneration Committee include having experience
di bidang yang relevan dengan fungsi nominasi dan and expertise relevant to the functions of nomination
remunerasi, serta tidak memiliki hubungan afiliasi and remuneration, and not having any affiliations
dengan anggota Direksi, Dewan Komisaris, atau with members of the Board of Directors, Board of
pemegang saham pengendali yang dapat memengaruhi Commissioners, or controlling shareholders that could
independensinya. affect their independence.
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Masa jabatan anggota Komite ditentukan oleh kebijakan The term of membership for Committee members is
perusahaan, namun umumnya mengikuti masa jabatan determined by the Company’s policies but generally
anggota Dewan Komisaris yang mengangkatnya, dengan follows the term of the Board of Commissioners that
maksimum 5 (lima) tahun atau sesuai dengan anggaran appoints them, with a maximum of five (5) years or as
dasar perusahaan. Anggota Komite dapat diangkat stipulated in the Company’s Articles of Association.
kembali untuk periode berikutnya berdasarkan evaluasi Committee members may be reappointed for
kinerja selama masa jabatan sebelumnya. Penggantian subsequent periods based on performance evaluations
anggota Komite dapat dilakukan jika anggota yang during their previous term. Replacement of Committee
bersangkutan tidak lagi memenuhi kriteria keanggotaan members can occur if a member no longer meets the
atau atas keputusan Dewan Komisaris. membership criteria or based on a decision by the
Board of Commissioners.
Kinerja Komite dievaluasi secara berkala untuk The performance of the Committee is evaluated
memastikan bahwa tugas dan tanggung jawabnya regularly to ensure that its duties and responsibilities
dilaksanakan dengan baik. Hasil evaluasi ini menjadi are carried out effectively. The results of this evaluation
salah satu dasar penentuan perpanjangan masa jabatan. become one of the bases for determining the extension
of the term of office.
Per 31 Desember 2025, susunan Komite Nominasi dan As of December 31, 2025, the composition of the
Remunerasi Perseroan adalah sebagai berikut: Company’s Nomination and Remuneration Committee is
as follows:
Nama Jabatan Dasar Pengangkatan Rangkap Jabatan Periode Menjabat
Name Position Basis of Appointment Concurrent Position Tenure
Ir. Gottfried Ketua | Chairman Surat Keputusan Dewan Komisaris Independen Masa jabatan anggota
Tampubolon Komisaris Nomor 003/ | Independent Komite Nominasi dan
KEP-DK/VI/2025 Tentang Commissioner Remunerasi pada periode
Pengangkatan Komite ini akan berakhir pada saat
Chan Kiat Anggota | Remunerasi dan Nominasi Komisaris | penutupan Rapat Umum
Member tanggal 23 Juni 2025. | Commissioner Pemegang Saham Tahunan
Syahnan Poerba Anggota | Decree of the Board of Komisaris | (RUPST) 2027. | The term of
Member Commissioners Number Commissioner office of the Nomination and
003/ KEP-DK/VI/2025 Remuneration Committee
Srie Haryani Anggota | concerning the Appointment - members for this period will
Rahayu Member of the Remuneration and end at the closing of the
Nomination Committee 2027 Annual General Meeting
dated June 23, 2025. of Shareholders (AGMS).
Profil Keanggotaan Komite Nominasi Profile of the Membership of the
dan Remunerasi Nomination and Remuneration
Committee
Anggota Komite Nominasi dan Remunerasi Perseroan The members of the Company’s Nomination and
berstatus Warga Negara Indonesia dan Warga Negara Remuneration Committee include both Indonesian
Asing. Profil lengkap Bapak Ir Gottfried Tampubolon and foreign nationals. The complete profiles of Mr. Ir.
selaku Ketua, Bapak Chan Kiat selaku Anggota, dan Gottfried Tampubolon, the Chairman; Mr. Chan Kiat, the
Bapak Syahnan Poerba selaku Anggota dapat dilihat Member; and Mr. Syahnan Poerba, the Member, can be
pada sub Bab Profil Dewan Komisaris, sedangkan untuk found in the Board of Commissioners’ Profile section.
profil Ibu Srie Haryani Rahayu selaku Anggota adalah Meanwhile, the profile of Mrs. Srie Haryani Rahayu, a
sebagai berikut: Member, is as follows:
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Srie Haryani Rahayu
Anggota Komite Nominasi dan Remunerasi
Members of the Nomination and Remuneration Committee
Usia 40 Tahun | 40 Years Old
Age
Domisili & Kewarganegaraan Jakarta, Indonesia | Jakarta, Indonesian
Residence & Nationality
Riwayat Pendidikan Sarjana Ekonomi dari Universitas Gadjah Mada (2008) | Bachelor’s degree in Economics
Educational Background from Gadjah Mada University (2008)
Riwayat Karier • HR Talent Acquisition Bank DBS Indonesia
Career History • HR Policy Procedure & Data Analyst Bank ICBC Indonesia
• HR Operations Bank Commonwealth Indonesia
• HR Learning Bank ANZ Indonesia
• Collection Bank ANZ Indonesia.
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain. | Does not hold concurrent positions in
Concurrent Position other companies.
Independensi Anggota Komite Independence of Nomination and
Nominasi dan Remunerasi Remuneration Committee Members
Independensi Anggota Komite Nominasi dan Remunerasi The independence of the Nomination and Remuneration
merupakan prinsip fundamental dalam mendukung Committee members is a fundamental principle that
efektivitas pelaksanaan tugas dan tanggung jawab supports the effectiveness of the Committee’s tasks
Komite. Independensi dimaksudkan untuk memastikan and responsibilities. Independence ensures that every
bahwa setiap rekomendasi dan keputusan yang recommendation and decision made by the Committee
dihasilkan Komite bersifat objektif, bebas dari benturan is objective, free from conflicts of interest, and not
kepentingan, serta tidak dipengaruhi oleh tekanan influenced by pressures or interests of any party,
atau kepentingan pihak tertentu, baik internal maupun whether internal or external to the Company.
eksternal Perusahaan.
Dalam pelaksanaannya, anggota Komite Nominasi In its implementation, members of the Nomination
dan Remunerasi wajib memiliki sikap dan integritas and Remuneration Committee must demonstrate high
yang tinggi serta tidak memiliki hubungan keuangan, integrity and must not have financial ties, management
kepengurusan, kepemilikan saham, maupun hubungan roles, shareholding, or family relationships with members
keluarga dengan anggota Direksi, Dewan Komisaris, of the Board of Directors, Board of Commissioners,
atau pemegang saham pengendali yang dapat or controlling shareholders that could affect their
memengaruhi independensinya. Selain itu, anggota independence. Additionally, members of the Committee
Komite tidak diperkenankan memanfaatkan jabatan dan are prohibited from using their positions and authority
kewenangannya untuk kepentingan pribadi atau pihak for personal or third-party interests that conflict with
lain yang bertentangan dengan kepentingan Perseroan. the Company’s interests.
Perseroan secara konsisten memastikan bahwa The Company consistently ensures that the
independensi anggota Komite Nominasi dan Remunerasi independence of the Nomination and Remuneration
senantiasa terjaga melalui proses penunjukan yang Committee members is maintained through a
transparan serta evaluasi berkala atas kepatuhan transparent appointment process and periodic
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terhadap ketentuan peraturan perundang-undangan evaluations of compliance with applicable laws and
dan kebijakan internal yang berlaku. Dengan terjaganya internal policies. With this independence in place, the
independensi tersebut, Komite Nominasi dan Nomination and Remuneration Committee is expected
Remunerasi diharapkan dapat menjalankan fungsi to perform its nomination and remuneration functions
nominasi dan remunerasi secara profesional, akuntabel, professionally, accountably, and in alignment with the
dan selaras dengan prinsip Tata Kelola Perusahaan yang principles of Good Corporate Governance.
Baik.
Rapat Komite Nominasi dan Nomination and Remuneration
Remunerasi Committee Meetings
Sebagai sarana koordinasi dan pengambilan keputusan, As a means of coordination and decision-making,
rapat Komite Nominasi dan Remunerasi memiliki peran meetings of the Nomination and Remuneration
strategis dalam mendukung pelaksanaan tugas dan Committee play a strategic role in supporting the
tanggung jawab Komite agar berjalan secara efektif effective execution of the Committee’s duties and
serta sejalan dengan ketentuan peraturan perundang- responsibilities in line with applicable laws and
undangan yang berlaku. Mengacu pada Peraturan regulations. According to the Financial Services Authority
Otoritas Jasa Keuangan (POJK) No. 34/2014 tentang (OJK) Regulation No. 34/2014 on the Nomination and
Komite Nominasi dan Remunerasi Perusahaan Terbuka, Remuneration Committee of Public Companies, the
penyelenggaraan rapat Komite wajib memenuhi prinsip holding of Committee meetings must adhere to the
dan ketentuan sebagaimana diatur dalam regulasi principles and provisions outlined in the regulation.
tersebut. Rapat Komite Nominasi dan Remunerasi The objectives of the Nomination and Remuneration
bertujuan untuk: Committee meetings are to:
a. Membahas dan memberikan rekomendasi terkait a. Discuss and provide recommendations related to the
kebijakan nominasi dan remunerasi di perusahaan. company’s nomination and remuneration policies.
b. Mengkaji dan mengevaluasi calon anggota Direksi b. Review and evaluate proposed candidates for the
dan Dewan Komisaris yang diusulkan. Board of Directors and Board of Commissioners.
c. Menyusun rekomendasi mengenai remunerasi yang c. Formulate recommendations on appropriate and
tepat dan kompetitif untuk anggota Direksi dan competitive remuneration for the Board of Directors
Dewan Komisaris. and Board of Commissioners.
d. Mengevaluasi kinerja individu dan organisasi dalam d. Evaluate the individual and organizational
konteks pencapaian tujuan perusahaan serta performance in the context of the company’s
memberikan umpan balik untuk perbaikan. goal achievements and provide feedback for
improvement.
Sebagai ketentuan yang mengatur tata laksana kerja As stipulated in the regulation, POJK No. 34/2014
Komite, POJK No. 34/2014 mengharuskan Komite requires the Nomination and Remuneration Committee
Nominasi dan Remunerasi untuk menyelenggarakan to hold meetings at least four (4) times a year or more
rapat secara berkala paling sedikit 4 (empat) kali dalam frequently as needed. These meetings are intended to
1 (satu) tahun atau sewaktu-waktu sesuai kebutuhan. ensure that all aspects of the nomination, selection, and
Penyelenggaraan rapat tersebut dimaksudkan agar remuneration processes are discussed comprehensively
seluruh aspek yang berkaitan dengan proses nominasi, and in a timely manner.
seleksi, serta penetapan remunerasi dapat dibahas
secara komprehensif dan tepat waktu.
Rapat Komite Nominasi dan Remunerasi dinyatakan sah The Nomination and Remuneration Committee meetings
apabila dihadiri oleh lebih dari 50% (lima puluh persen) are deemed valid if attended by more than 50% of the
dari jumlah anggota Komite, dengan pengambilan Committee members, with decisions made based on the
keputusan dilakukan berdasarkan suara terbanyak. majority vote. All decisions resulting from the meetings
Setiap keputusan yang dihasilkan wajib dituangkan must be recorded in the meeting minutes and submitted
dalam notulen rapat dan disampaikan kepada Dewan to the Board of Commissioners. All Committee meetings
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Komisaris. Seluruh rapat Komite didokumentasikan are documented properly through minutes that include
secara tertib melalui notulen yang sekurang-kurangnya at least an attendance list, key discussion points,
memuat daftar hadir peserta rapat, pokok pembahasan, and the recommendations or decisions made. These
serta rekomendasi atau keputusan yang diambil. Notulen minutes serve as a basis for reporting to the Board of
tersebut menjadi dasar pelaporan kepada Dewan Commissioners and as a reference for necessary follow-
Komisaris sekaligus acuan dalam pelaksanaan tindak up actions.
lanjut yang diperlukan.
Beberapa topik utama yang dibahas dalam rapat Komite Main Topics Discussed in the Nomination and
Nominasi dan Remunerasi meliputi : Remuneration Committee Meetings:
a. Evaluasi dan seleksi calon anggota Direksi, Dewan a. Evaluation and selection of candidates for the Board
Komisaris, dan pejabat eksekutif lainnya, dengan of Directors, Board of Commissioners, and other
mempertimbangkan kualifikasi, pengalaman, dan executive officers, considering the qualifications,
kompetensi yang diperlukan oleh Perseroan. experience, and competencies required by the
Company.
b. Penetapan dan peninjauan kebijakan remunerasi, b. Establishment and review of remuneration policies,
termasuk gaji, bonus, tunjangan, dan manfaat lainnya, including salaries, bonuses, allowances, and other
berdasarkan kinerja dan standar industri. benefits, based on performance and industry
standards.
c. Membahas hasil evaluasi kinerja Direksi dan Dewan c. Discussion of the performance evaluation results of
Komisaris, serta pencapaian target perusahaan, the Board of Directors and Board of Commissioners,
untuk memastikan adanya insentif yang sesuai. and company target achievements, to ensure
appropriate incentives.
d. Rekomendasi mengenai program pelatihan atau d. Recommendations on training or development
pengembangan yang diperlukan untuk meningkatkan programs needed to enhance the performance of
kinerja anggota Direksi dan Dewan Komisaris. the Board of Directors and Board of Commissioners.
Sebagai bentuk pertanggungjawaban atas pelaksanaan As part of its accountability, each discussion and
tugasnya, setiap hasil pembahasan dan rekomendasi recommendation made during the Nomination and
yang dihasilkan dalam rapat Komite Nominasi dan Remuneration Committee meetings must be submitted
Remunerasi wajib disampaikan kepada Dewan to the Board of Commissioners and, if necessary, further
Komisaris dan, apabila dipandang perlu, dilaporkan lebih reported at the General Meeting of Shareholders (GMS).
lanjut dalam Rapat Umum Pemegang Saham (RUPS). The Board of Commissioners will review and follow up
Selanjutnya, Dewan Komisaris akan menelaah serta on these recommendations, considering the interests of
menindaklanjuti rekomendasi tersebut dengan tetap the Company and its shareholders.
memperhatikan kepentingan Perusahaan dan para
pemegang saham.
Dalam menjalankan proses rapat dan pengambilan In carrying out the meeting process and decision-
keputusan, Komite Nominasi dan Remunerasi senantiasa making, the Nomination and Remuneration Committee
memastikan kepatuhan terhadap ketentuan yang ensures compliance with the provisions outlined in
diatur dalam POJK No. 34/2014. Kepatuhan tersebut POJK No. 34/2014. This compliance forms the basis
menjadi dasar dalam memperkuat penerapan prinsip for strengthening the implementation of transparency,
transparansi, akuntabilitas, serta meningkatkan accountability, and increasing stakeholder trust in the
kepercayaan pemangku kepentingan terhadap praktik Good Corporate Governance practices.
Tata Kelola Perusahaan yang Baik.
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration
telah melaksanakan sebanyak 8 (delapan) kali rapat, Committee held a total of 8 (eight) meetings, with the
dengan rincian sebagai berikut: following details:
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Nama Jabatan Jumlah Rapat Jumlah Kehadiran % Kehadiran
Name Position Number of Meetings Number of Attendance Attendance %
Ir. Gottfried Ketua | Chairman
8 8 100%
Tampubolon
Chan Kiat Anggota | Member 8 8 100%
Sigit Priambodo* Anggota | Member 8 1 12,5%
Syahnan Poerba** Anggota | Member 8 4 50%
Srie Haryani Rahayu Anggota | Member 8 8 100%
*) Bapak Sigit Priambodo mengundurkan diri sejak 20 Mei 2025 dan pemberhentian tersebut diputuskan dalam Rapat Umum Pemegang Saham Tahunan (RUPST)
tanggal 23 Juni 2025. | Mr. Sigit Priambodo resigned as of May 20, 2025, and such resignation was determined at the Annual General Meeting of Shareholders
(AGMS) on June 23, 2025.
**) Bapak Syahnan Poerba diangkat sebagai Anggota Komite Pemantau Risiko sejak 23 Juni 2025 berdasarkan Surat Keputusan Dewan Komisaris Nomor 003/
KEP-DK/VI/2025. | Mr. Syahnan Poerba was appointed as a member of the Risk Monitoring Committee as of June 23, 2025, based on the Decree of the Board of
Commissioners No. 003/KEP-DK/VI/2025.
Semua hasil Rapat Komite Nominasi dan Remunerasi All outcomes of the Nomination and Remuneration
dituangkan dalam risalah rapat yang ditandatangani Committee meetings are recorded in the meeting
oleh seluruh anggota yang hadir. minutes, which are signed by all attending members.
Laporan Pelaksanaan Tugas Komite Report on the Implementation of
Nominasi dan Remunerasi Tahun 2025 the Nomination and Remuneration
Committee’s Duties in 2025
Selama tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Nomination and Remuneration
secara aktif menjalankan peran serta tanggung jawabnya Committee actively carried out its roles and
dalam pelaksanaan fungsi nominasi dan remunerasi, responsibilities in implementing the nomination and
yang meliputi antara lain: remuneration functions, which included, among others:
1. Pembahasan kinerja perusahaan tahun 2024. 1. Discussion on the Company’s performance for 2024.
2. Pembahasan kinerja Direksi tahun 2024 dan 2025. 2. Review of the Board of Directors’ performance for
2024 and 2025.
3. Usulan penyesuaian gaji karyawan, Direksi, dan Dewan 3. Proposal for salary adjustments for employees, Board
Komisaris 2025. of Directors, and Board of Commissioners in 2025.
4. Usulan Bonus Kinerja karyawan dan Direksi 2024. 4. Proposal for performance bonuses for employees
and the Board of Directors for 2024.
5. Pelaksanaan fungsi nominasi terhadap anggota 5. Implementation of the nomination function for the
Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners.
6. Peninjauan kembali fasilitas bagi Direksi dan Chief of 6. Review of facilities for the Board of Directors and
Directorate. Chief of Directorate.
7. Pembahasan Corporate Scorecard tahun 2025. 7. Discussion on the Corporate Scorecard for 2025.
8. Perumusan Corporate Scorecard tahun 2026. 8. Formulation of the Corporate Scorecard for 2026.
9. Usulan pengembangan sistem Bonus Kinerja baru 9. Proposal for the development of a new performance
bagi Direksi. bonus system for the Board of Directors.
Program Pengembangan Kompetensi Competency Development Program
Komite Nominasi dan Remunerasi for the Nomination and Remuneration
Tahun 2025 Committee in 2025
Program Pengembangan Kompetensi Komite Nominasi The Competency Development Program for the
dan Remunerasi dirancang sebagai upaya berkelanjutan Nomination and Remuneration Committee is designed
untuk memastikan bahwa setiap anggota Komite as a continuous effort to ensure that each committee
memiliki pengetahuan, keterampilan, dan wawasan member has adequate knowledge, skills, and insights
yang memadai dalam menjalankan tugas dan tanggung to perform their duties and responsibilities effectively.
jawabnya secara efektif. Program ini menjadi bagian This program is an integral part of the Company’s
integral dari komitmen Perseroan dalam menerapkan commitment to implementing Good Corporate
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Tata Kelola Perusahaan yang Baik serta menyesuaikan Governance (GCG) and adapting to regulatory dynamics
diri dengan dinamika regulasi dan perkembangan praktik and developments in best practices in the fields of
terbaik di bidang nominasi dan remunerasi. nomination and remuneration.
Sepanjang tahun 2025, pengembangan kompetensi Throughout 2025, the competency development focus
difokuskan pada peningkatan pemahaman terhadap was on enhancing understanding of the latest regulations,
ketentuan peraturan perundang-undangan terbaru, particularly those related to corporate governance, risk
khususnya yang berkaitan dengan dengan tata kelola management, human resource management, as well
perusahaan, manajemen risiko, manajemen sumber daya as performance-based and sustainability-focused
manusia, serta kebijakan remunerasi berbasis kinerja remuneration policies. In addition, the program also
dan keberlanjutan. Selain itu, program ini juga mencakup aimed to strengthen competencies in the evaluation of
penguatan kompetensi dalam aspek penilaian kinerja the performance of the Board of Directors and the Board
Direksi dan Dewan Komisaris, perencanaan suksesi, serta of Commissioners, succession planning, as well as the
penerapan prinsip independensi dan mitigasi benturan application of independence principles and conflict-of-
kepentingan. interest mitigation.
Pelaksanaan program dilakukan melalui berbagai bentuk The program was implemented through various activities,
kegiatan, antara lain partisipasi dalam seminar, lokakarya, including participation in seminars, workshops, training,
pelatihan, dan diskusi tematik yang diselenggarakan and thematic discussions organized by professional
oleh lembaga profesional maupun regulator. Dengan institutions and regulators. By participating in this
mengikuti program pengembangan kompetensi competency development program, members of the
tersebut, anggota Komite Nominasi dan Remunerasi Nomination and Remuneration Committee are expected
diharapkan mampu memberikan rekomendasi yang to provide more objective, relevant recommendations
lebih objektif, relevan, dan selaras dengan strategi serta that align with the Company’s strategy and long-term
kebutuhan jangka panjang Perseroan. needs.
Melalui implementasi Program Pengembangan Through the implementation of this Competency
Kompetensi ini, Komite Nominasi dan Remunerasi Development Program, the Nomination and Remuneration
berkomitmen untuk terus meningkatkan kualitas Committee is committed to continually improving
pengambilan keputusan, memperkuat akuntabilitas, decision-making quality, strengthening accountability,
serta mendukung terciptanya kepemimpinan dan sistem and supporting the creation of competitive, fair, and
remunerasi yang kompetitif, adil, dan berorientasi pada performance-oriented leadership and remuneration
kinerja berkelanjutan di lingkungan Perseroan. systems within the Company.
Pada tahun 2025, Perseroan mengadakan Program In 2025, the Company conducted the following
Pengembangan Kompetensi Nominasi dan Remunerasi Nomination and Remuneration Competency
yaitu sebagai berikut : Development Program:
Seminar atau Pelatihan Tanggal Tempat Penyelenggara
Seminar or Training Sessions Date Location Organizer
Workshop Strategi untuk Membangun Employee 9 Januari 2025 | 9 Plaza Aminta PeopleTech
Engagement yang Berkelanjutan | Workshop: Strategy for January 2025
Building Sustainable Employee Engagement
Pemaparan 2024 (Indonesia) Financial Leasing Survey 15 Januari 2025 | 15 Kantor Radana Willis Tower Watson
Report | Presentation of 2024 (Indonesia) Financial January 2025 Finance
Leasing Survey Report
Seminar Nasional “Arah Kebijakan OJK Tahun 2025 4 Februari 2025 | 4 The Raffles Hotel APPI
dan Strategi Pertumbuhan Ekonomi Pemerintah Baru“ | February 2025
National Seminar: OJK Policy Direction for 2025 and New
Government Economic Growth Strategy
Payroll Instruction Sharing Knowledge 4 Maret 2025 | 4 Kantor Radana GASI
March 2025 Finance
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Seminar atau Pelatihan Tanggal Tempat Penyelenggara
Seminar or Training Sessions Date Location Organizer
Sertifikasi Dasar Komisaris | Basic Commissioner 30-31 Juli 2025 | 30- Grand Sheraton SPPI
Certification 31 July 2025 Gandaria City
Health & Wellness in the Workplace: Posture & 22 Agustus 2025 | 22 Kantor Radana Fits.id
Productivity August 2025 Finance
Seminar Nasional "Economic Outlook 2026" | National 2 September 2025 | Zoom APPI
Seminar: Economic Outlook 2026 2 September 2025
Seminar Nasional “Resilience and Turnaround: Indonesia’s 28 Oktober 2025 | Hotel Pullman APPI
Economic Direction” | National Seminar: Resilience and 28 October 2025 Thamrin
Turnaround: Indonesia’s Economic Direction
HR Business Partner 29-30 Oktober 2025 PPM Manajemen PPM Manajemen
| 29-30 October Menteng
2025
Remuneration Management 19-20 November PPM Manajemen PPM Manajemen
2025 | 19-20 Menteng
November 2025
Emotional Management: Reaksi atau Respon? Menguasai 21 November 2025 | Kantor Radana Fits.id
Jeda Emosional untuk Pilihan yang Lebih Baik. | Emotional 26 November 2025 Finance
Management: Reaction or Response? Mastering
Emotional Pause for Better Choices
WTW Benefits Forum Indonesia: Building value-driven 26 November 2025 | The St. Regis Jakarta Willis Tower Watson
benefits strategies 26 November 2025
Finance Forward : Smart Money for The Next Generation 5 Desember 2025 | Kantor Radana Internal
5 December 2025 Finance
The 20th Indonesia HR Expo 2025 10-11 Desember Jakarta International Intipesan
2025 | 10-11 Convention Center
December 2025
Komite Di Bawah Dewan Direksi Committees Under The Board Of
Directors
Komite di bawah Dewan Direksi dibentuk sebagai The committees under the Board of Directors are
perangkat pendukung Direksi dalam menjalankan fungsi established as support mechanisms to ensure that
pengelolaan dan pengambilan keputusan manajerial the management and decision-making functions are
secara efektif, terstruktur, dan selaras dengan prinsip carried out effectively, structured, and in line with the
Tata Kelola Perusahaan yang Baik. Pembentukan komite principles of Good Corporate Governance (GCG). The
bertujuan untuk memperkuat koordinasi lintas fungsi, establishment of these committees aims to strengthen
meningkatkan kualitas analisis dan rekomendasi, serta cross-functional coordination, improve the quality of
memastikan bahwa setiap kebijakan dan keputusan analysis and recommendations, and ensure that every
strategis Direksi didukung oleh kajian yang memadai dan policy and strategic decision made by the Board of
berbasis risiko. Directors is supported by adequate studies and risk-
based assessments.
Melalui keberadaan komite di bawah Direksi, Perseroan Through the existence of these committees, the
memastikan bahwa pelaksanaan operasional, Company ensures that operational activities, risk
pengelolaan risiko, kepatuhan, pengembangan produk, management, compliance, product development,
penerapan keberlanjutan, serta tata kelola teknologi sustainability implementation, and information
informasi dapat dijalankan secara terintegrasi dan technology governance are integrated and aligned with
selaras dengan strategi Perseroan. Setiap komite the Company’s strategy. Each committee has clear
memiliki tugas, wewenang, dan tanggung jawab yang duties, authority, and responsibilities and reports the
jelas, serta melaporkan hasil pelaksanaan tugasnya outcomes of its tasks to the Board of Directors as a
kepada Direksi sebagai dasar pengambilan keputusan basis for further decision-making.
lebih lanjut.
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Pada tahun 2025, komite yang berada di bawah Direksi In 2025, the committees under the Board of Directors
terdiri dari: consist of:
1. Komite Pembiayaan, yang menelaah dan memberikan 1. The Financing Committee, which reviews and
rekomendasi atas kebijakan serta keputusan provides recommendations on financing policies and
pembiayaan; decisions.
2. Komite Anti-Fraud, yang mendukung upaya 2. The Anti-Fraud Committee, which supports
pencegahan, pendeteksian, dan penanganan efforts to prevent, detect, and address fraudulent
tindakan kecurangan; activities.
3. Komite Manajemen Risiko, yang berfungsi 3. The Risk Management Committee, which functions
mengidentifikasi, mengukur, memantau, dan to identify, measure, monitor, and control the
mengendalikan risiko usaha Perusahaan; Company’s business risks.
4. Komite Pengelolaan Bisnis Keberlanjutan, (Business 4. The Business Continuity Management Committee,
Continuity Management Committee), yang which ensures the Company’s preparedness in
memastikan kesiapan Perseroan dalam menghadapi dealing with operational disruptions and maintaining
gangguan operasional dan menjaga kesinambungan business continuity.
usaha.
5. Komite Pengarah Teknologi Informasi, yang 5. The Information Technology Steering Committee,
mengarahkan strategi serta tata kelola teknologi which directs the strategy and governance of
informasi agar selaras dengan kebutuhan bisnis dan information technology to align with business needs
transformasi digital; dan and digital transformation.
6. Komite Produk Pengembangan Usaha Syariah, ang 6. The Sharia Products and Business Development
mendukung pengembangan produk dan aktivitas Committee, which supports the development of
usaha berbasis prinsip syariah secara prudent dan products and business activities based on Sharia
sesuai ketentuan yang berlaku; principles in a prudent manner and in compliance
with applicable regulations.
Dengan dukungan komite-komite tersebut, Direksi With the support of these committees, the Board of
diharapkan dapat menjalankan fungsi pengelolaan Directors is expected to manage the Company more
Perusahaan secara lebih efektif, responsif, dan effectively, responsively, and accountably, and be able
akuntabel, serta mampu menciptakan nilai tambah yang to create sustainable added value for all stakeholders.
berkelanjutan bagi seluruh pemangku kepentingan.
Komite Pembiayaan
Komite Pembiayaan
Komite Pembiayaan dibentuk sebagai organ pendukung The Financing Committee is established as a supporting
Direksi dalam rangka memastikan bahwa seluruh organ to the Board of Directors to ensure that all
kegiatan pembiayaan Perseroan dilaksanakan secara financing activities of the Company are conducted
prudent, terukur, dan selaras dengan strategi bisnis serta prudently, measurably, and in line with the Company’s
profil risiko Perusahaan. Keberadaan Komite Pembiayaan business strategy and risk profile. The existence of the
bertujuan untuk meningkatkan kualitas pengambilan Financing Committee aims to improve the quality of
keputusan pembiayaan melalui proses evaluasi dan financing decision-making through comprehensive
analisis yang komprehensif, sehingga dapat mendukung evaluation and analysis, supporting sustainable business
pertumbuhan usaha yang berkelanjutan serta menjaga growth and safeguarding the quality of the Company’s
kualitas aset Perseroan. assets.
Dalam pelaksanaan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the
Komite Pembiayaan berperan antara lain dalam menelaah Financing Committee plays a role in reviewing and
dan memberikan rekomendasi atas usulan pembiayaan, providing recommendations on financing proposals,
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288 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
menetapkan batasan dan kriteria pembiayaan, serta setting financing limits and criteria, and monitoring
memantau kualitas portofolio pembiayaan secara the quality of the financing portfolio regularly. The
berkala. Komite juga memastikan bahwa setiap Committee also ensures that every financing decision
keputusan pembiayaan telah mempertimbangkan considers risk aspects, compliance with applicable
aspek risiko, kepatuhan terhadap peraturan perundang- laws and regulations, and the internal policies of the
undangan, serta kebijakan internal yang berlaku. Company.
Sebagai pedoman kerja, Komite Pembiayaan As a working guideline, the Financing Committee carries
menjalankan seluruh fungsinya dengan mengacu pada out all its functions based on the Financing Committee
Piagam Komite Pembiayaan Nomor 01/RBF-KP/X/2021 Charter No. 01/RBF-KP/X/2021 dated October 28, 2021.
tanggal 28 Oktober 2021. Piagam tersebut menjadi This Charter serves as the foundation for defining
landasan dalam mengatur tujuan pembentukan, tugas the purpose of formation, duties and responsibilities,
dan tanggung jawab, kewenangan, komposisi, serta tata authority, composition, and operational procedures of
cara kerja Komite Pembiayaan. Dengan berpedoman the Financing Committee. By adhering to this Charter,
pada Piagam ini, Komite Pembiayaan diharapkan dapat the Financing Committee is expected to perform its role
menjalankan perannya secara konsisten, transparan, dan consistently, transparently, and accountably, providing
akuntabel, serta memberikan kontribusi optimal dalam optimal contributions to support the performance and
mendukung kinerja dan keberlanjutan usaha Perseroan. sustainability of the Company’s business.
Manfaat yang didapatkan Perseroan dari dibentuknya Benefits Gained by the Company from the Establishment
Komite Pembiayaan ini antara lain: of the Financing Committee:
a. Keputusan yang Terinformasi a. Informed Decisions
Memberikan landasan analitis bagi keputusan Providing analytical foundations for strategic funding
pendanaan yang strategis. decisions.
b. Pengelolaan Risiko yang Lebih Baik b. Better Risk Management
Memastikan pengelolaan risiko keuangan secara Ensuring proactive and measurable financial risk
proaktif dan terukur. management.
c. Konsistensi Tata Kelola c. Consistent Governance
Mendukung penerapan prinsip tata kelola perusahaan Supporting the application of good corporate
yang baik melalui transparansi dan akuntabilitas governance principles through transparency and
dalam pengelolaan pembiayaan. accountability in managing financing.
Struktur, Komposisi, dan Keanggotaan Structure, Composition, and
Komite Pembiayaan Membership of the Financing
Untuk menjamin tersedianya kompetensi dan Committee
pengawasan yang memadai, Komite Pembiayaan To ensure adequate competence and supervision, the
dibentuk dengan melibatkan anggota Dewan Direksi, Financing Committee is formed by involving members
jajaran eksekutif senior, serta apabila diperlukan of the Board of Directors, senior executive management,
didukung oleh pakar eksternal di bidang keuangan. and, when necessary, supported by external financial
Komposisi keanggotaan tersebut ditetapkan guna experts. This composition ensures the effective and
memastikan terselenggaranya pengelolaan pembiayaan prudent management of the Company’s financing
Perseroan secara efektif dan prudent. Adapun struktur activities. The structure and composition of the
dan susunan keanggotaan Komite Pembiayaan pada Financing Committee in 2025 are as follows:
tahun 2025 adalah sebagai berikut:
Ketua | Chairman President Director
Anggota Tetap | Permanent Member Operation Director dan Finance Director | Operation Director and Finance Director
Anggota Tidak Tetap | Non-Permanent Kepala unit kerja terkait yang disesuikan dengan agenda yang dibahas dalam rapat |
Member The head of the relevant work unit is adjusted to the agenda discussed in the meeting.
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Profil Anggota Komite Pembiayaan Profile of the Financing Committee
Members
Profil Ketua Komite Pembiayaan dijabat oleh Direksi The Chair of the Financing Committee is held by a
Perseroan yang dapat dilihat pada bagian Profil Direksi member of the Company’s Board of Directors, whose
dalam Laporan Tahunan ini, sedangkan Anggota Tidak profile can be found in the Board of Directors section of
Tetap lainnya ditentukan berdasarkan unit kerja terkait this Annual Report. The other non-permanent members
yang mengajukan calon Debitur. are determined based on the relevant work units that
propose the prospective Debtor.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Pembiayaan Financing Committee
Komite Pembiayaan memiliki tugas dan tanggung jawab The Financing Committee has the following duties and
sebagai berikut : responsibilities:
1. Menerima hasil review dan meminta penjelasan 1. Receiving the review results and requesting
terkait pembiayaan calon konsumen dari Credit explanations related to the financing of potential
Analyst; consumers from the Credit Analyst;
2. Menerima seluruh dokumen-dokumen pendukung 2. Receiving all supporting documents for the financing
atas pengajuan pembiayaan calon konsumen; proposal from the potential consumer;
3. Meminta penjelasan atau gambaran singkat dari 3. Requesting a brief explanation from marketing and/
marketing dan/atau Credit Analyst atas pengajuan or Credit Analyst regarding the financing proposal;
pembiayaan calon konsumen;
4. Melakukan evaluasi terhadap pembiayaan yang 4. Evaluating the proposed financing;
dilakukan;
5. Menandatangani form Keputusan Komite 5. Signing the Financing Committee Decision form;
Pembiayaan;
6. Melakukan persetujuan final terhadap pembiayaan 6. Making final approval of the financing in an honest,
secara jujur, objektif, cermat, seksama, dan objective, careful, thorough manner while considering
mempertimbangkan mitigasi risiko yang timbul atas the risk mitigation associated with the proposed
pengajuan pembiayaan tersebut; financing;
7. Menolak memberikan persetujuan pembiayaan atas 7. Rejecting the approval of financing if:
pembiayaan yang diajukan jika:
a. Mendapatkan pengaruh pihak-pihak yang tidak a. There is undue influence from unrelated parties
berkepentingan demi keuntungan diri sendiri; for personal gain;
b. Berpotensi menyebabkan kerugian bagi b. It could cause losses for the Company;
Perusahaan; dan
c. Melampau batas maksimum pemberian c. It exceeds the maximum financing limit as
pembiayaan sebagaimana yang diatur dalam regulated by POJK/SEOJK.
POJK/SEOJK.
Realisasi Rapat dan Pelaksanaan Tugas Meeting Realization and
Komite Pembiayaan Implementation of the Financing
Committee’s Duties
Rapat Komite Pembiayaan dilakukan hanya untuk The Financing Committee meetings are held exclusively
memberikan persetujuan pembiayaan yang diajukan oleh to approve financing proposals from potential
calon konsumen. Pada tahun 2025, Komite Pembiayaan consumers. In 2025, the Financing Committee held
melaksanakan rapat setiap ada pengajuan pembiayaan meetings every time a financing proposal was submitted,
dengan fokus untuk memberikan keputusan mengenai focusing on making decisions regarding the financing.
pembiayaan.
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Komite Anti-Fraud
Komite Anti-Fraud
Komite Anti-Fraud dibentuk sebagai wujud komitmen The Anti-Fraud Committee is established as a
Perseroan dalam menerapkan Tata Kelola Perusahaan manifestation of the Company’s commitment to
yang Baik serta membangun budaya integritas dan implementing Good Corporate Governance (GCG)
kepatuhan di seluruh lini organisasi. Komite ini berperan and building a culture of integrity and compliance
strategis dalam mendukung Direksi untuk mencegah, throughout the organization. This committee plays
mendeteksi, dan menangani potensi tindakan a strategic role in supporting the Board of Directors
kecurangan (fraud) yang dapat merugikan Perseroan, to prevent, detect, and address potential fraudulent
pemangku kepentingan, maupun mencederai reputasi activities that could harm the Company, stakeholders, or
Perusahaan. damage the Company’s reputation.
Melalui keberadaan Komite Anti-Fraud, Perseroan Through the establishment of the Anti-Fraud Committee,
memastikan tersedianya mekanisme pengawasan yang the Company ensures the availability of a systematic
sistematis dan terintegrasi terhadap risiko kecurangan, and integrated monitoring mechanism for fraud risks,
termasuk penyusunan kebijakan, prosedur, serta including the formulation of policies, procedures, and the
pelaksanaan program anti-fraud yang efektif. Komite implementation of effective anti-fraud programs. The
ini juga berperan dalam mendorong penerapan prinsip Committee also plays a role in promoting the application
transparansi, akuntabilitas, dan pengendalian internal of the principles of transparency, accountability, and
yang memadai, sejalan dengan ketentuan peraturan adequate internal control, in line with applicable laws,
perundang-undangan dan kebijakan internal yang regulations, and internal policies.
berlaku.
Tujuan dari dibentuknya komite ini antara lain : The objectives of establishing this committee include:
a. Penguatan Tata Kelola Perusahaan a. Strengthening Corporate Governance
Meningkatkan akuntabilitas dan transparansi melalui Enhancing accountability and transparency through
pengawasan aktif terhadap potensi kecurangan. active monitoring of potential fraud.
b. Pengurangan Risiko Finansial dan Reputasi b. Reducing Financial and Reputational Risks
Mencegah kerugian finansial dan menjaga reputasi Preventing financial losses and safeguarding the
perusahaan dari dampak negatif akibat kasus fraud. Company’s reputation from the negative impacts of
fraud cases.
c. Meningkatkan Kepercayaan Pemangku Kepentingan c. Increasing Stakeholder Trust
Memberikan rasa percaya kepada pemegang saham, Providing assurance to shareholders, business
mitra bisnis, dan karyawan bahwa perusahaan partners, and employees that the Company is
memiliki komitmen terhadap integritas. committed to integrity.
d. Efisiensi Operasional d. Operational Efficiency
Membantu perusahaan mengidentifikasi Helping the Company identify weaknesses in
kelemahan dalam sistem pengendalian internal dan internal control systems and improving operational
meningkatkan efisiensi operasional. efficiency.
Sebagai bagian dari upaya memperkuat penerapan As part of strengthening the implementation of anti-
pengendalian dan strategi Anti-Fraud, Komite Anti- fraud controls and strategies, the Anti-Fraud Committee
Fraud menjalankan perannya secara independen dan performs its duties independently and professionally.
profesional. Dalam pelaksanaan tugas dan tanggung In carrying out its duties and responsibilities, the Anti-
jawabnya, Komite Anti-Fraud berpedoman pada Piagam Fraud Committee adheres to the Anti-Fraud Committee
Komite Anti-Fraud Nomor 01/KAF-RBF/X/2022 tanggal Charter No. 01/KAF-RBF/X/2022 dated October 17,
17 Oktober 2022. Keberadaan Komite Anti-Fraud 2022. The presence of the Anti-Fraud Committee is
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diharapkan dapat meningkatkan kesiapan Perusahaan expected to enhance the Company’s readiness to face
dalam menghadapi risiko kecurangan yang semakin increasingly complex fraud risks while fostering a safe,
kompleks, sekaligus mendorong terciptanya lingkungan honest, and integrity-driven work environment.
kerja yang aman, jujur, dan menjunjung tinggi nilai
integritas.
Struktur, Komposisi, dan Keanggotaan Structure, Composition, and
Komite Anti-Fraud Membership of the Anti-Fraud
Committee
Ketua | Chairman President Director
Direksi, Head of Legal & Corporate Secretary Division, Head of ERM, Compliance &
AML-CFT Division, Head of Performance Management & GA Department. | Directors,
Anggota Tetap | Permanent Members
Head of Legal & Corporate Secretary Division, Head of ERM, Compliance & AML-CFT
Division, Head of Performance Management & GA Department
Anggota tidak tetap merupakan anggota yang diundang dalam Rapat komite anti-
Anggota Tidak Tetap | Non-Permanent fraud yang memiliki hubungan dengan agenda yang akan didiskusikan. | Non-
Members permanent members are invited to attend Anti-Fraud Committee meetings related
to the agenda that will be discussed.
Profil Anggota Komite Anti-Fraud Profile of the Anti-Fraud Committee
Members
Profil Ketua Komite Anti-Fraud dapat dilihat pada bagian The profile of the Chair of the Anti-Fraud Committee
Profil Direksi dalam Laporan Tahunan ini. can be found in the Board of Directors’ profile section of
this Annual Report.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Anti-Fraud Anti-Fraud Committee
Tugas dan tanggung jawab Komite Anti-Fraud adalah The duties and responsibilities of the Anti-Fraud
sebagai berikut: Committee are as follows:
a. Mengidentifikasi, mengevaluasi dan menetapkan a. dentifying, evaluating, and determining actions for
tindakan atas kejadian fraud yang terjadi; fraud incidents that occur.
b. Mengembangkan dan meningkatkan kepedulian anti- b. Developing and enhancing anti-fraud awareness
fraud ke seluruh jenjang organisasi; across all levels of the organization.
c. Menyusun dan mengawasi penerapan kode c. Drafting and overseeing the implementation of the
etik dalam pencegahan fraud di seluruh jejang code of ethics for fraud prevention throughout the
organisasi; organization.
d. Menyusun dan mengawasi penerapan strategi anti- d. Developing and overseeing the implementation of
fraud; anti-fraud strategies.
e. Memantau dan mengevaluasi terhadap adanya e. Monitoring and evaluating fraud incidents, and
kejadian fraud, serta menetapkan tindakan perbaikan determining corrective actions to be taken.
yang dilakukan;
f. Melakukan pengendalian dan pemantauan fraud f. Conducting fraud control and monitoring to improve
untuk meningkatkan efektivitas sistem pengendalian the effectiveness of the internal control system.
internal;
g. Mengembangkan sarana komunikasi yang efektif ke g. Developing effective communication channels within
internal Perseroan agar seluruh jenjang organisasi the Company so that all levels of the organization
Perusahaan dapat memahami dan mematuhi understand and comply with the anti-fraud policy
kebijakan dan prosedur strategi anti-fraud; and procedures.
h. Melaporkan hasil pelaksanaan strategi anti-fraud h. Reporting the results of implementing the anti-
sebagai bagian dari laporan penerapan tata kelola fraud strategy as part of the Company’s governance
Perusahaan. implementation report.
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Realisasi Rapat dan Pelaksanaan Tugas Meeting Realization and
Komite Anti-Fraud Implementation of Anti-Fraud
Committee Duties
Sebagai mekanisme penanganan atas potensi As a mechanism for handling potential fraud, meetings
kecurangan, rapat Komite Anti-Fraud hanya of the Anti-Fraud Committee are only held when an
diselenggarakan apabila terdapat insiden atau indikasi incident or indication of a fraud case is identified.
kasus fraud yang teridentifikasi. Sepanjang tahun 2025, Throughout 2025, the Company did not find or record
Perseroan tidak menemukan maupun mencatat adanya any fraud cases occurring within the Company.
kasus fraud yang terjadi di lingkungan Perseroan.
Komite Manajemen Risiko
Risk Management Committee
Komite Manajemen Risiko dibentuk sebagai organ The Risk Management Committee is established as a
pendukung Direksi dalam rangka memastikan penerapan supporting organ to the Board of Directors to ensure the
manajemen risiko yang terintegrasi, efektif, dan implementation of integrated, effective risk management
sejalan dengan strategi serta tujuan usaha Perseroan. that aligns with the Company’s strategy and business
Keberadaan Komite ini bertujuan untuk membantu objectives. The existence of this Committee aims to
Direksi dalam mengidentifikasi, mengukur, memantau, assist the Board of Directors in identifying, measuring,
dan mengendalikan berbagai jenis risiko yang dihadapi monitoring, and controlling the various types of risks
Perseroan, sehingga potensi dampak negatif terhadap faced by the Company, so that the potential negative
kinerja dan keberlanjutan usaha dapat diminimalkan. impacts on performance and business sustainability
can be minimized.
Dalam menjalankan peran dan tanggung jawabnya, In carrying out its roles and responsibilities, the Risk
Komite Manajemen Risiko berfokus pada penelaahan Management Committee focuses on reviewing the risk
kebijakan dan kerangka manajemen risiko, evaluasi management policies and framework, evaluating the
profil risiko Perseroan, serta pemantauan efektivitas Company’s risk profile, and monitoring the effectiveness
pengendalian risiko yang telah diterapkan. Komite of the implemented risk controls. The Committee also
juga memberikan rekomendasi kepada Direksi terkait provides recommendations to the Board of Directors
langkah mitigasi risiko, penyesuaian kebijakan, maupun regarding risk mitigation steps, policy adjustments, and
perbaikan proses bisnis, dengan tetap memperhatikan improvements to business processes, while considering
tingkat risiko yang dapat diterima (risk appetite) oleh the acceptable risk level (risk appetite) of the Company.
Perseroan.
Seluruh aktivitas dan tata cara kerja Komite Manajemen All activities and working mechanisms of the Risk
Risiko dilaksanakan dengan mengacu pada Piagam Management Committee are carried out based on the
Komite Manajemen Risiko Nomor 02/RBF-KMR/VII/2021. Risk Management Committee Charter No. 02/RBF-
Piagam tersebut menjadi landasan dalam mengatur KMR/VII/2021. This Charter serves as the foundation
tujuan pembentukan, ruang lingkup tugas, wewenang, for defining the purpose of formation, scope of duties,
komposisi, serta mekanisme kerja Komite. Dengan authority, composition, and operational procedures of
berpedoman pada Piagam ini, Komite Manajemen the Committee. By adhering to this Charter, the Risk
Risiko diharapkan dapat menjalankan fungsinya secara Management Committee is expected to perform its
konsisten, objektif, dan akuntabel, serta memberikan functions consistently, objectively, and accountably,
kontribusi nyata dalam mendukung pengambilan and to provide tangible contributions in supporting the
keputusan Direksi dan memperkuat ketahanan serta Board of Directors’ decision-making while strengthening
keberlanjutan usaha Perseroan. the resilience and sustainability of the Company’s
business.
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Struktur, Komposisi, dan Keanggotaan Structure, Composition, and
Komite Manajemen Risiko Membership of the Risk Management
Committee
Ketua | Chairman President Director
Sekretaris | Secretary Head of ERM-Compliance AML-CFT Division
Finance Director, Operation Director, dan HCGA Director | Finance Director, Operation
Anggota Tetap | Permanent Members
Director, and HCGA Director
Anggota Tidak Tetap | Non-Permanent Kepala unit kerja terkait yang disesuikan dengan agenda yang dibahas dalam rapat |
Members Heads of relevant units invited based on the agenda discussed in the meeting.
Profil Anggota Komite Manajemen Profile of the Risk Management
Risiko Committee Members
Profil Ketua Komite Manajemen Risiko dapat dilihat pada The profile of the Chair of the Risk Management
bagian Profil Direksi dalam Laporan Tahunan ini. Committee can be found in the Board of Directors’
profile section of this Annual Report.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Manajemen Risiko Management Committee
Komite Manajemen Risiko memiliki peran penting dalam The Risk Management Committee plays a vital role in
memastikan perusahaan dapat mengelola risiko dengan ensuring that the Company can manage risks effectively
efektif dan proaktif. Berikut adalah tugas dan tanggung and proactively. The main duties and responsibilities of
jawab utama komite ini: this committee are as follows:
1. Identifikasi Risiko 1. Risk Identification
Mengidentifikasi dan mengevaluasi berbagai Identifying and evaluating various types of risks
jenis risiko yang dapat mempengaruhi organisasi, that may affect the organization, including strategic,
termasuk risiko strategis, finansial, operasional, financial, operational, legal, and reputational risks.
hukum, dan reputasi.
2. Penilaian dan Prioritas Risiko 2. Risk Assessment and Prioritization
Menilai tingkat keparahan dan dampak dari risiko Assessing the severity and impact of the identified
yang teridentifikasi dan memprioritaskan risiko- risks and prioritizing them based on the potential
risiko tersebut berdasarkan potensi ancaman yang threats they pose to the company.
ditimbulkan bagi perusahaan.
3. Pengembangan Kebijakan dan Strategi Mitigasi Risiko 3. Development of Risk Mitigation Policies and
Merumuskan kebijakan dan strategi untuk mengelola Strategies
risiko, serta menyusun rencana aksi yang efektif Formulating policies and strategies to manage risks,
untuk mengurangi atau menghindari dampak negatif and developing effective action plans to reduce or
risiko tersebut. avoid the negative impact of those risks.
4. Pemantauan Risiko 4. Risk Monitoring
Melakukan pemantauan secara berkelanjutan Continuously monitoring existing risks and evaluating
terhadap risiko yang ada dan menilai the effectiveness of the implemented mitigation
efektivitas langkah-langkah mitigasi yang telah measures.
diimplementasikan.
5. Pelaporan kepada Dewan Direksi 5. Reporting to the Board of Directors
Memberikan laporan berkala kepada Dewan Direksi Providing periodic reports to the Board of Directors
mengenai perkembangan manajemen risiko, on the progress of risk management, including the
termasuk identifikasi risiko baru, status mitigasi, dan identification of new risks, the status of mitigation
rekomendasi untuk tindakan lebih lanjut. efforts, and recommendations for further actions.
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6. Peninjauan dan Evaluasi 6. Review and Evaluation
Secara rutin meninjau dan mengevaluasi kebijakan Routinely reviewing and evaluating existing risk
serta prosedur manajemen risiko yang ada untuk management policies and procedures to ensure
memastikan kesesuaiannya dengan kondisi pasar their alignment with market conditions and the
dan perkembangan organisasi. organization’s developments.
7. Pendidikan dan Pelatihan 7. Education and Training
Memberikan pelatihan dan pengembangan kepada Providing training and development to internal
pihak internal perusahaan mengenai pentingnya stakeholders regarding the importance of risk
pengelolaan risiko dan peran mereka dalam management and their role in identifying and
mengidentifikasi serta menangani risiko. addressing risks.
8. Kolaborasi dengan Departemen Lain 8. Collaboration with Other Departments
Bekerja sama dengan departemen lain, seperti Collaborating with other departments, such as
keuangan, hukum, dan operasional, untuk memastikan finance, legal, and operations, to ensure that risks
bahwa risiko yang berhubungan dengan aspek- associated with these areas are well-managed.
aspek tersebut dikelola dengan baik.
Realisasi Rapat dan Pelaksanaan Tugas Meeting Realization and
Manajemen Risiko Implementation of Risk Management
Duties
Sebagai bagian dari pelaksanaan tugas pengawasan As part of its duties in overseeing and managing risks, the
dan pengelolaan risiko, rapat Komite Manajemen Risiko Risk Management Committee holds meetings at least
diselenggarakan sekurang-kurangnya 3 (tiga) kali dalam three (3) times a year and can hold additional meetings
satu tahun dan dapat dilaksanakan lebih sering apabila if needed. Throughout 2025, the Risk Management
diperlukan. Sepanjang tahun 2025, Komite Manajemen Committee held a total of four (4) meetings, with the
Risiko telah mengadakan rapat sebanyak 4 (empat) kali, following main discussion points:
dengan pokok pembahasan sebagai berikut:
Bulan Rapat Materi Rapat Komite Manajemen Risiko
No.
Meeting Month Risk Management Committee Meeting Materials
1. Periode Maret 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Februari 2025
March 2025 Period 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Februari 2025
3. Penyampaian monitoring BMPP Posisi Februari 2025
4. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi Maret 2025
5. Hasil Compliance Testing atas POJK No.27/POJK.03/2016
6. Summary pemenuhan Compliance Testing
7. Pengkinian Risk Register posisi Februari 2025
8. Gap Analysis Peraturan OJK terbaru
9. Gap Analysis Pemenuhan Persyaratan Komite Wajib dari OJK
10. Penyampaian pemantauan pelaporan wajib periode Februari 2025
11. Penyampaian Portfolio Quality Review posisi Februari 2025
12. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai dengan
posisi Februari 2025
13. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU
14. Penyampaian Vintage Analysis Posisi Februari 2025
1. Presentation of Compliance with Mandatory Ratios as of February 2025
2. Presentation of the Company’s Health and Mandatory Ratios as of February 2025
3. Presentation of BMPP Monitoring as of February 2025
4. Monitoring of OJK Inspection Results as of March 2025
5. Compliance Testing Results for POJK No. 27/POJK.03/2016
6. Summary of Compliance Testing Fulfillment
7. Update of Risk Register for February 2025
8. Gap Analysis of Latest OJK Regulations
9. Gap Analysis of OJK’s Mandatory Committee Requirements Fulfillment
10. Presentation of Mandatory Reporting Monitoring for February 2025
11. Presentation of Portfolio Quality Review as of February 2025
12. Monitoring of Collection Rate for Restructured and Non-Restructured Debtors until
February 2025
13. Monitoring of Credit Portfolio for ABF, Factoring, and FMU Products
14. Presentation of Vintage Analysis as of February 2025
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Bulan Rapat Materi Rapat Komite Manajemen Risiko
No.
Meeting Month Risk Management Committee Meeting Materials
2. Periode Juni 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Mei 2025
June 2025 Period 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Mei 2025
3. Penyampaian monitoring BMPP Posisi Mei 2025
4. Analisa Stress Test Risiko Pasar Perusahaan
5. Pemantauan hasil pemeriksaan OJK sampai dengan Posisi Juni 2025
6. Hasil Compliance Testing atas POJK No.3/POJK.05/201
7. Summary pemenuhan Compliance Testing
8. Penyampaian LED dan Action Plan Risk Register periode Mei 2025
9. Penyampaian pemantauan pelaporan wajib periode Mei 202
10. Penyampaian Portfolio Quality Review posisi Mei 2025
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai dengan
posisi Mei 2025
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU
13. Penyampaian Vintage Analysis Posisi Mei 2025
14. Internal Policy Alignment
1. Presentation of Compliance with Mandatory Ratios as of May 2025
2. Presentation of the Company’s Health and Mandatory Ratios as of May 2025
3. Presentation of BMPP Monitoring as of May 2025
4. Market Risk Stress Test Analysis
5. Monitoring of OJK Inspection Results as of June 2025
6. Compliance Testing Results for POJK No. 3/POJK.05/2013
7. Summary of Compliance Testing Fulfillment
8. Presentation of LED and Action Plan Risk Register for May 2025
9. Presentation of Mandatory Reporting Monitoring for May 2025
10. Presentation of Portfolio Quality Review as of May 2025
11. Monitoring of Collection Rate for Restructured and Non-Restructured Debtors until May
2025
12. Monitoring of Credit Portfolio for ABF, Factoring, and FMU Products
13. Presentation of Vintage Analysis as of May 2025
14. Internal Policy Alignment
3. Periode September 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi Agustus 2025
September 2025 Period 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi Agustus 2025
3. Penyampaian monitoring BMPP Posisi Agustus 2025
4. Pelaksanaan FIR on ML/TF 2025
5. Monitoring surat yang diterima Perusahaan dari OJK
6. Hasil Compliance Testing atas POJK No.55/POJK.04/2015
7. Summary pemenuhan Compliance Testing
8. Pengkinian Risk Register
9. Penyampaian pemantauan pelaporan wajib periode Agustus 2025
10. Penyampaian Portfolio Quality Review posisi Agustus 2025
11. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai dengan
posisi Agustus 2025
12. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU
13. Penyampaian Vintage Analysis Posisi Agustus 2025
14. Monitoring mutase akun Repo dan SPH posisi Agustus 2025
1. Presentation of Compliance with Mandatory Ratios as of August 2025
2. Presentation of the Company’s Health and Mandatory Ratios as of August 2025
3. Presentation of BMPP Monitoring as of August 2025
4. Implementation of FIR on ML/TF 2025
5. Monitoring of Letters Received by the Company from OJK
6. Compliance Testing Results for POJK No. 55/POJK.04/2015
7. Summary of Compliance Testing Fulfillment
8. Update of Risk Register
9. Presentation of Mandatory Reporting Monitoring for August 2025
10. Presentation of Portfolio Quality Review as of August 2025
11. Monitoring of Collection Rate for Restructured and Non-Restructured Debtors until August
2025
12. Monitoring of Credit Portfolio for ABF, Factoring, and FMU Products
13. Presentation of Vintage Analysis as of August 2025
14. Monitoring of Repo and SPH Account Mutations as of August 2025
4. Periode Desember 2025 1. Penyampaian Pemenuhan Rasio Wajib Posisi November 2025
December 2025 Period 2. Penyampaian Tingkat Kesehatan Perusahaan dan Rasio Wajib Posisi November 2025
3. Penyampaian monitoring BMPP Posisi November 2025
4. Penetapan pricing atas setiap produk
5. Stress Test Likuiditas
6. Hasil Compliance Testing atas POJK No.15/POJK.04/2020
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Bulan Rapat Materi Rapat Komite Manajemen Risiko
No.
Meeting Month Risk Management Committee Meeting Materials
7. Summary pemenuhan Compliance Testing
8. Hasil pelaksanaan FIR on ML/TF 2025
9. Penyampaian LED dan Action Plan Risk Register periode November 2025
10. Penyampaian pemantauan pelaporan wajib periode November 2025
11. Penyampaian Portfolio Quality Review posisi November 2025
12. Pemantauan Collection Rate untuk debitur restructure dan non restructure sampai dengan
posisi November 2025
13. Pemantauan portfolio kredit atas produk ABF, Factoring dan FMU
14. Penyampaian Vintage Analysis Posisi November 2025
15. Monitoring mutase akun Repo dan SPH posisi November 202
16. Internal Policy Alignment
1. Presentation of Compliance with Mandatory Ratios as of November 2025
2. Presentation of the Company’s Health and Mandatory Ratios as of November 2025
3. Presentation of BMPP Monitoring as of November 2025
4. Establishment of Pricing for Each Product
5. Liquidity Stress Test
6. Compliance Testing Results for POJK No. 15/POJK.04/2020
7. Summary of Compliance Testing Fulfillment
8. Results of FIR on ML/TF 2025
9. Presentation of LED and Action Plan Risk Register for November 2025
10. Presentation of Mandatory Reporting Monitoring for November 2025
11. Presentation of Portfolio Quality Review as of November 2025
12. Monitoring of Collection Rate for Restructured and Non-Restructured Debtors until
November 2025
13. Monitoring of Credit Portfolio for ABF, Factoring, and FMU Products
14. Presentation of Vintage Analysis as of November 2025
15. Monitoring of Repo and SPH Account Mutations as of November 2025
16. Internal Policy Alignment
Komite Pengelolaan Bisnis Keberlanjutan
Business Continuity Management Committee
Komite Pengelolaan Bisnis Keberlanjutan dibentuk The Business Continuity Management Committee
sebagai wujud komitmen Perseroan dalam menjaga is established as a manifestation of the Company’s
kesinambungan usaha serta meningkatkan ketahanan commitment to maintaining business continuity and
Perusahaan terhadap berbagai potensi gangguan enhancing the Company’s resilience against various
operasional, baik yang bersifat internal maupun eksternal. potential operational disruptions, both internal and
Komite ini berperan strategis dalam mendukung external. This committee plays a strategic role in
Direksi untuk memastikan bahwa kegiatan operasional supporting the Board of Directors to ensure that
Perseroan dapat terus berjalan secara efektif, aman, the Company’s operational activities continue to
dan berkelanjutan dalam berbagai kondisi. run effectively, safely, and sustainably under various
conditions.
Melalui keberadaan Komite Pengelolaan Bisnis Through the establishment of the Business Continuity
Keberlanjutan, Perseroan mengembangkan dan Management Committee, the Company develops
menerapkan kerangka pengelolaan keberlanjutan and implements an integrated business continuity
bisnis (Business Continuity Management/BCM) yang management (BCM) framework aligned with the
terintegrasi dengan strategi, manajemen risiko, serta Company’s strategy, risk management, and internal
sistem pengendalian internal Perusahaan. Komite ini control systems. The Committee is responsible for
bertugas mengoordinasikan perencanaan, implementasi, coordinating the planning, implementation, testing, and
pengujian, serta evaluasi rencana keberlanjutan evaluation of the business continuity plan to minimize
bisnis guna meminimalkan dampak gangguan dan the impact of disruptions and accelerate operational
mempercepat pemulihan operasional. recovery.
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Dengan dukungan Komite Pengelolaan Bisnis With the support of the Business Continuity
Keberlanjutan, Perseroan berupaya meningkatkan Management Committee, the Company aims to improve
kesiapsiagaan, ketahanan operasional, serta kemampuan preparedness, operational resilience, and adaptability to
adaptasi terhadap perubahan dan ketidakpastian changes and uncertainties in the business environment,
lingkungan usaha, sehingga dapat terus memberikan thus continuously providing sustainable value for all
nilai tambah yang berkelanjutan bagi seluruh pemangku stakeholders.
kepentingan.
Direksi membentuk Komite Business Continuity The Board of Directors formed the Business Continuity
Management Committee pada 14 November 2021, tujuan Management Committee on November 14, 2021, with the
pembentukan adalah : following objectives:
a. Memastikan aktivitas operasional/bisnis Perusahaan a. Ensuring that the Company’s operational/business
dapat tetap berjalan dengan baik saat terjadi activities continue to function well during disruptions
gangguan/bencana. or disasters.
b. Mengurangi ketergantungan pada personel tertentu. b. Reducing dependency on specific personnel.
c. Mengurangi kehilangan data, revenue, dan Debitur. c. Minimizing data, revenue, and debtor losses.
d. Mempercepat recovery ketika terjadi gangguan/ d. Accelerating recovery during disruptions or
bencana. disasters.
e. Menjaga reputasi perusahaan. e. Maintaining the Company’s reputation.
f. Mematuhi peraturan regulator (dalam hal ini OJK). f. Complying with regulatory requirements (in this
case, OJK).
g. Sebagai bentuk penerapan tata kelola perusahaan g. Demonstrating the application of good corporate
yang baik. governance.
Komite Business Continuity Management berpedoman The Business Continuity Management Committee
pada Piagam Komite Business Continuity Management follows the Business Continuity Management Committee
Committee Nomor 03/RBF-BCC/XI/2021 pada 4 Charter No. 03/RBF-BCC/XI/2021, which was established
November 2021. on November 4, 2021.
Struktur, Komposisi, dan Keanggotaan Structure, Composition, and
Komite Pengelolaan Bisnis Membership of the Business
Keberlanjutan (Business Continuity Continuity Management Committee
Management Committee)
Struktur dan keanggotaan Komite Pengelolaan Bisnis The structure and membership of the Business
Keberlanjutan (Business Continuity Management Continuity Management Committee for 2025 are as
Committee) tahun 2025 adalah sebagai berikut: follows:
Ketua | Chairman President Director
Sekretaris | Secretary Head of ERM, Compliance & AML-CFT Division
HCGA Director, Head of Information, Communication & Technology Division, Head of
Anggota Tetap | Permanent Members
Operational Manage ment Division, Head of People Management & GA Department
Anggota Tidak Tetap | Non-Permanent Anggota yang diundang dalam forum Rapat Komite Business Continuity Management
Members | Members invited to the Business Continuity Management Committee meeting forum
Profil Anggota Komite Komite Profile of the Business Continuity
Pengelolaan Bisnis Keberlanjutan Management Committee Members
(Business Continuity Management
Committee)
Profil Ketua Komite Pengelolaan Bisnis Keberlanjutan The profile of the Chair of the Business Continuity
(Business Continuity Management Committee) dapat Management Committee can be found in the Board of
dilihat pada bagian Profil Direksi dalam Laporan Tahunan ini. Directors’ profile section of this Annual Report.
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Tugas Dan Tanggung Jawab Komite Duties and Responsibilities of the
Pengelolaan Bisnis Keberlanjutan Business Continuity Management
(Business Continuity Management Committee
Committee)
Tugas dan tanggung jawab Komite Komite Pengelolaan The duties and responsibilities of the Business
Bisnis Keberlanjutan (Business Continuity Management Continuity Management Committee are as follows:
Committee) adalah:
1. Menyusun kebijakan, strategi, dan pedoman 1. Formulating policies, strategies, and guidelines
penerapan Business Continuity Management; for the implementation of Business Continuity
Management (BCM);
2. Perbaikan atau penyesuaian pelaksaan Business 2. Making improvements or adjustments to the
Continuity Management berdasarkan hasil evaluasi implementation of BCM based on the results of BCM
pelaksanaan Business Continuity Management; evaluations;
3. Menyetujui daftar fungsi-fungsi yang kritikal; 3. Approving the list of critical functions;
4. Melakukan Sosialisasi terkait penerapan Business 4. Conducting socialization related to the
Continuity Management; implementation of BCM;
5. Memberikan rekomendasi terhadap penerapan 5. Providing recommendations for the implementation
Business Continuity Management; of BCM;
6. Penetapan hal terkait dengan Pelaksanaan Business 6. Determining matters related to the execution of
Continuity Management; BCM;
7. Memastikan keseluruhan efektifitas kemampuan 7. Ensuring the overall effectiveness of the Company’s
Business Continuity Management Perseroan; BCM capabilities;
8. Melaporkan hasil dari penerapan Business Continuity 8. Reporting the results of BCM implementation to the
Management kepada Direksi. Board of Directors.
Realisasi Rapat dan Pelaksanaan Meeting Realization and
Tugas Komite Pengelolaan Bisnis Implementation of Duties by the
Keberlanjutan (Business Continuity Business Continuity Management
Management Committee) Committee
Di sepanjang tahun 2025, Komite Business Continuity Throughout 2025, the Business Continuity Management
Management telah melaksanakan Rapat dengan agenda Committee held meetings with the following agendas:
sebagai berikut:
Tanggal Agenda Rapat
Date Agenda of the Meeting
9 Mei 2025 1. Persiapan Pelaksanaan BCP Testing pada tanggal 17 Mei 2025
9 May 2025 Preparation for the Implementation of BCP Testing on May 17, 2025
2. Skenario pelaksanaan BCP
Scenario for BCP implementation
3. Kesiapan sumber daya baik dari sisi teknologi, manusia maupun infrastruktur dalam mendukung
aktivitas core business
Readiness of resources in terms of technology, human resources, and infrastructure to support core
business activities
4. Proses yang akan dilakukan tes dari setiap fungsi bisnis, yaitu:
1. Unit Kerja Operation
a. Proses Gen AR Aplikasi
b. Proses Send to Account Payable
2. Unit Kerja Credit Analyst - (Pre Checking)
3. Unit Kerja Finance
a. Proses Disbursement
b. Proses Create BIDD Amortisasi
c. Proses Pledging Bank
d. Proses Create Invoice pada Payment Vendor
e. Proses Pengajuan Klaim Sewa Kendaraan dalam Iblast
f. Proses Approval Sewa Kendaraan di Finance
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Tanggal Agenda Rapat
Date Agenda of the Meeting
4. Unit Kerja Business – (Approval Credit Proposal Memorandum)
5. Unit Kerja ICT – (Kesiapan data Recovery Center)
Processes to be tested from each business function, including:
1. Operations Unit
a. Gen AR Application Process
b. Send to Account Payable Process
2. Credit Analyst Unit - (Pre Checking)
3. Finance Unit
a. Disbursement Process
b. Create BIDD Amortization Process
c. Pledging Bank Process
d. Create Invoice in Payment Vendor Process
e. Vehicle Lease Claim Submission Process in Iblast
f. Vehicle Lease Approval Process in Finance
4. Business Unit – (Approval Credit Proposal Memorandum)
5. ICT Unit – (Readiness of Data Recovery Center)
Komite Pengarah Teknologi Dan Informasi
Technology And Information Steering Committee
Komite Pengarah Teknologi dan Informasi dibentuk The Technology and Information Steering Committee
sebagai organ pendukung Direksi dalam rangka is established as a supporting organ to the Board
memastikan pengelolaan teknologi dan sistem informasi of Directors to ensure the effective, directed, and
Perseroan berjalan secara efektif, terarah, dan selaras strategic management of the Company’s technology
dengan strategi bisnis Perusahaan. Keberadaan Komite and information systems, aligned with the Company’s
ini bertujuan untuk memperkuat tata kelola teknologi business strategy. The existence of this committee aims
informasi, meningkatkan nilai tambah dari pemanfaatan to strengthen the governance of information technology,
teknologi, serta mendukung transformasi digital yang enhance the added value from the use of technology,
berkelanjutan. and support sustainable digital transformation.
Dalam menjalankan peran dan tanggung jawabnya, In carrying out its roles and responsibilities, the
Komite Pengarah Teknologi dan Informasi berfokus Technology and Information Steering Committee
pada penelaahan dan pemberian arahan strategis focuses on reviewing and providing strategic
terkait kebijakan teknologi informasi, pengembangan direction related to information technology policies,
dan implementasi sistem, keamanan informasi, serta the development and implementation of systems,
keselarasan antara kebutuhan bisnis dan kapabilitas information security, and alignment between business
teknologi. Komite juga melakukan pemantauan atas needs and technological capabilities. The Committee
efektivitas pemanfaatan teknologi informasi, termasuk also monitors the effectiveness of the use of information
mitigasi risiko teknologi dan keamanan siber, guna technology, including the mitigation of technology risks
memastikan kelangsungan operasional dan perlindungan and cybersecurity, to ensure operational continuity and
aset informasi Perseroan. the protection of the Company’s information assets.
Seluruh aktivitas dan mekanisme kerja Komite Pengarah All activities and working mechanisms of the Technology
Teknologi dan Informasi dilaksanakan dengan mengacu and Information Steering Committee are carried out
pada Piagam Komite Pengarah Teknologi dan Informasi based on the Technology and Information Steering
Nomor 01/RBF-KPTI/XI/2022. Piagam tersebut menjadi Committee Charter No. 01/RBF-KPTI/XI/2022. This
landasan dalam mengatur tujuan pembentukan, ruang Charter serves as the foundation for defining the
lingkup tugas, wewenang, komposisi, serta tata cara kerja purpose of formation, scope of duties, authority,
Komite. Dengan berpedoman pada Piagam ini, Komite composition, and operating procedures of the
Pengarah Teknologi dan Informasi diharapkan dapat Committee. By adhering to this Charter, the Technology
menjalankan fungsinya secara konsisten, akuntabel, and Information Steering Committee is expected to
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dan profesional, serta memberikan kontribusi optimal carry out its functions consistently, accountably, and
dalam mendukung kinerja operasional dan daya saing professionally, and provide optimal contributions in
Perseroan di era digital. supporting the Company’s operational performance and
competitiveness in the digital era.
Struktur, Komposisi, dan Keanggotaan Structure, Composition, and
Komite Pengarah Teknologi dan Membership of the Technology and
Informasi Information Steering Committee
Susunan struktur serta komposisi keanggotaan Komite The structure and composition of the Committee’s
pada tahun 2025 ditetapkan sebagai berikut: membership for 2025 are as follows:
Ketua | Chairman President Director
Head of IT Infrastructure & Operations Department dan Head of IT Application &
Sekretaris | Secretary
Development Department
Anggota Tetap | Permanent Head of ERM, Compliance and AML-CFT Division, Head of Operational Management
Members Division, dan Head of Finance Accounting Division.
Anggota Tidak Tetap | Non- Kepala unit kerja yang memiliki keterkaitan dengan agenda yang bahas dalam rapat. |
Permanent Members Head of the work unit related to the agenda discussed in the meeting.
Profil Ketua Komite Pengarah Profile of the Chair of the Technology
Teknologi dan Informasi and Information Steering Committee
Profil Ketua Komite Pengarah Teknologi dan Informasi The profile of the Chair of the Technology and
dapat dilihat pada profil direksi laporan tahunan ini. Information Steering Committee can be found in the
Board of Directors’ profile section of this annual report.
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Pengarah Teknologi dan Informasi memiliki The Technology and Information Steering Committee
wewenang dan tanggung jawab sebagai berikut: has the authority and responsibility to provide
recommendations to the Board of Directors regarding:
1. Memberikan rekomendasi kepada Direksi terkait: 1. Provide recommendations to the Board of Directors
regarding:
a. Rencana Strategis Teknologi Informasi yang a. The Strategic Information Technology Plan aligned
sejalan dengan rencana strategis kegiatan usaha; with the Company’s business strategic plan;
b. Perumusan kebijakan dan prosedur Teknologi b. The formulation of Information Technology
Informasi Perseroan; policies and procedures for the Company;
c. Kesesuaian Proyek Teknologi Informasi yang c. The alignment of approved Information
disetujui dengan rencana pengembangan Technology projects with the Company’s
Teknologi Informasi Perseroan; Information Technology development plan;
d. Kesesuaian pelaksanaan proyek Teknologi d. The alignment of project implementation with the
Informasi dengan proyek Teknologi Informasi yang approved Information Technology projects;
telah disetujui;
e. Kesesuaian Teknologi Informasi Perseroan dengan e. The alignment of the Company’s Information
Kebutuhan sistem informasi manajemen serta Technology with the management information
kebutuhan kegiatan usaha Perseroan; system needs and the business activities of the
Company;
f. Efektivitas mitigasi risiko atas investasi pada f. The effectiveness of risk mitigation on
sektor Teknologi Informasi agar investasi pada investments in the Information Technology sector
sektor Teknologi Informasi memberikan kontribusi to ensure that IT investments contribute to
terhadap pencapaian tujuan bisnis Perseroan; achieving the Company’s business objectives;
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g. Penguatan atas kinerja Teknologi Informasi dan g. Strengthening the performance of Information
Upaya peningkatan kinerja Teknologi Informasi Technology and efforts to improve the Company’s
Perseroan; Information Technology performance;
h. Upaya penyelesaian berbagai masalah terkait h. Efforts to resolve Information Technology issues
Teknologi Informasi yang tidak dapat diselesaikan that cannot be effectively, efficiently, and timely
oleh satuan kerja pengguna dan penyelenggara resolved by the user and Information Technology
Teknologi Informasi secara efejtif, efisien dan service units;
tepat waktu; dan
i. Kecukupan dan alokasi sumber daya Teknologi i. The adequacy and allocation of Information
Informasi yang dimiliki Perseroan. Technology resources owned by the Company.
2. Memberikan rekomendasi rencana strategis 2. The committee is also responsible for providing
Teknologi Informasi, dengan memperhatikan faktor recommendations on the strategic Information
efisiensi, efektivitas, dan lain-lain, yaitu: Technology plan, considering factors such as
efficiency, effectiveness, and others, including:
a. Peta jalan (road-map) untuk mencapai kebutuhan a. Roadmap to achieve the Information Technology
Teknologi Informasi yang mendukung strategis needs that support the business strategy. The
bisnis. Peta Jalan (road-map) terdiri dari kondisi roadmap consists of the current state, the
saat ini (current state), kondisi yang ingin dicapai desired future state, and the steps to be taken to
(future state), dan Langkah-langkah yang akan achieve the desired future state;
dilakukan untuk mencapai kondidi yang ingin
dicapai;
b. Sumber daya yang dibutuhkan; b. The resources needed;
c. Manfaat yang akan diperoleh saat Rencana c. The benefits that will be obtained when the
Strategis Teknologi Informasi diterapkan; dan strategic Information Technology plan is
implemented; and
d. Kendala yang mungkin timbul dalam penerapan d. The challenges that may arise during the
Rencana Strategis Teknologi Informasi. implementation of the strategic Information
Technology plan.
3. Membahas hal-hal lain terkait Teknologi Informasi 3. The committee also discusses other Information
dalam Rapat Komite, termasuk namun tidak terbatas Technology-related matters in Committee meetings,
pada hal-hal yang bersifat teknis yang tidak including, but not limited to, technical matters that
memerlukan persetujuan Direksi. do not require approval from the Board of Directors.
Realisasi Rapat dan Pelaksanaan Meeting Realization and
Tugas Komite Pengarah Teknologi dan Implementation of the Technology
Informasi and Information Steering Committee’s
Duties
Di sepanjang tahun 2025, Komite Pengarah Teknologi dan Throughout 2025, the Technology and Information
Informasi telah melaksanakan Rapat dan tugas berikut: Steering Committee held meetings and performed the
following tasks:
Tanggal Agenda Rapat
No.
Date Agenda of the Meeting
1 30 April 2025 1. Tindak lanjut risalah rapat KPTI sebelumnya
30 April 2025 a. Temuan Audit OJK (Untuk pembahasan kebijakan sedang dalam tahap revisi dan
penyempurnaan, fokus pada penyesuaian dan kelengkapan SOP yang akan di diskusikan bulan
Mei 2025)
b. RBT (Rencana Bisnis Tahunan) IT: Rencana Bisnis IT sudah sudah diperbaharui ke Legal untuk
disesuaikan dengan renacana bisnis Perusahaan
c. Pentest
2. Rencana Pengembangan IT 2025
a. Carry Over Project Pengembangan.
b. Pengembangan IT 2025
- Audit Trail 2019 (temuan OJK)
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Tanggal Agenda Rapat
No.
Date Agenda of the Meeting
- Stock Opname Asset IT
- VA Pentest
- Disaster Recovery Plan (DRP) Test
- Temuan Audit Internal & External (Crowe)
- Konsolidasi Jaringan HO ke Custodian
- Upgrade Windows 10 ke 11
- Sewa Notebook
- Disposal Asset IT
3. DRP TEST
4. Kinerja ICT
1. Follow-up on previous KPTI meeting minutes
a. OJK Audit Findings (Policy discussion in revision and enhancement stage, focusing on SOP
adjustments to be discussed in May 2025)
b. RBT (Annual Business Plan) IT: Updated IT Business Plan sent to Legal to align with company’s
business plan
c. Pentest
2. IT Development Plan 2025
a. Carry Over IT Development Projects
b. IT Development 2025
- Audit Trail 2019 (OJK findings)
- IT Asset Stock Opname
- VA Pentest
- Disaster Recovery Plan (DRP) Test
- Internal & External Audit Findings (Crowe)
- Network Consolidation from HO to Custodian
- Upgrade from Windows 10 to Windows 11
- IT Notebook Lease
- IT Asset Disposal
3. DRP TEST
4. ICT Performance
2. 23 Juli 2025 1. Tindak lanjut KPTI sebelumnya
23 July 2025 a. Improvement Internal Program
b. DRP Test
2. Rencana Pengembangan Teknologi Informasi
a. Surveillance 2 ISO 27001:2022
b. Follow-up temuan Audit External (Crowe) & Internal
c. Migrasi Aplikasi Oracle Finance
d. Konsolidasi Network Custodian & HO
e. Upgrade Windows 10 to Windows 11
f. Sewa Notebook
g. Perjanjian Homogen
h. Upgrade Version Elysian
i. Report Cash Flow
j. Perbaikan Script SLIK
3. Kinerja ICT
4. Tambahan dari Pak EK
a. Rencana Pergantian Core System
b. Pentest
1. Follow-up on previous KPTI meeting minutes
a. Internal Program Improvement
b. DRP Test
2. IT Development Plan
a. Surveillance 2 ISO 27001:2022
b. Follow-up on External (Crowe) & Internal Audit findings
c. Oracle Finance Application Migration
d. Network Consolidation between Custodian & HO
e. Upgrade from Windows 10 to Windows 11
f. IT Notebook Lease
g. Homogeneous Agreement
h. Elysian Version Upgrade
i. Cash Flow Report
j. SLIK Script Fix
3. ICT Performance
4. Additional from Mr. EK
a. Core System Replacement Plan
b. Pentest
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Tanggal Agenda Rapat
No.
Date Agenda of the Meeting
3. 14 November 2025 1. Tindak Lanjut Risalah Rapat KPTI Sebelumnya
14 November 2025 a. Mengirim IM/Proposal Sewa Notebook ke Pak EK
b. Pembahasan terkait Pergantian Core System dan Pentest dengan Pak EK
2. Rencana Pengembangan Teknologi Informasi (RPTI 2025)
a. Highlight Project
b. Joint Financing - Bank Ganesha
3. Dokumen Historical IT
4. Kinerja ICT (Rangkuman Informasi/Catatan)
5. Tambahan dari ketua komite (Pak Ek)
a. Rencana Pergantian Core System - Proses Lanjutan.
6. Pembahasan Tambahan – Kontrak dan SDLC
1. Follow-up on previous KPTI meeting minutes
a. Send IM/Proposal for IT Notebook Lease to Mr. EK
b. Discussion on Core System Replacement and Pentest with Mr. EK
2. IT Development Plan (RPTI 2025)
a. Highlight Projects
b. Joint Financing – Bank Ganesha
3. Historical IT Documents
4. ICT Performance (Summary/Notes)
5. Additional from the Chairman (Mr. EK)
a. Core System Replacement – Next Process
6. Additional Discussion – Contracts and SDLC
Komite Produk Pengembangan Usaha Syariah
Sharia Business Products Development Committee
Komite Produk dan Pengembangan Kegiatan Usaha The Sharia Products and Business Development
Syariah dibentuk sebagai organ pendukung Direksi dalam Committee is established as a supporting organ to the
rangka memastikan bahwa pengembangan produk dan Board of Directors in ensuring that the development
kegiatan usaha syariah Perseroan dilaksanakan secara of Sharia products and business activities within
terarah, prudent, serta sesuai dengan prinsip syariah the Company is carried out in a directed, prudent,
dan ketentuan peraturan perundang-undangan yang and Sharia-compliant manner, in accordance with
berlaku. Pembentukan komite ini juga merupakan bentuk applicable laws and regulations. The formation of this
komitmen dan kepatuhan Perseroan terhadap kebijakan committee also reflects the Company’s commitment
serta regulasi yang mengatur penyelenggaraan kegiatan and compliance with the policies and regulations
usaha berbasis syariah. governing Sharia-based business operations.
Dalam menjalankan peran dan tanggung jawabnya, In carrying out its roles and responsibilities, the Sharia
Komite Produk dan Pengembangan Kegiatan Usaha Products and Business Development Committee
Syariah berfokus pada penelaahan dan pemberian focuses on reviewing and providing recommendations
rekomendasi kepada Direksi terkait pengembangan to the Board of Directors regarding the development of
produk, inovasi kegiatan usaha syariah, serta kesesuaian products, innovation in Sharia business activities, and the
implementasinya dengan prinsip syariah, strategi bisnis alignment of their implementation with Sharia principles,
Perseroan, dan kebutuhan pasar. Komite juga berperan the Company’s business strategy, and market needs.
dalam memastikan bahwa setiap produk dan aktivitas The Committee also ensures that every Sharia product
usaha syariah yang dikembangkan telah melalui proses and business activity developed undergoes adequate
kajian yang memadai, baik dari aspek kepatuhan, review, considering compliance, risk management, and
manajemen risiko, maupun keberlanjutan usaha. business sustainability.
Seluruh aktivitas dan mekanisme kerja Komite Produk All activities and mechanisms of the Sharia Products
dan Pengembangan Kegiatan Usaha Syariah dilaksanakan and Business Development Committee are carried out
dengan mengacu pada Piagam Komite Produk dan based on the Sharia Products and Business Development
Pengembangan Kegiatan Usaha Syariah Nomor 01/RBF- Committee Charter No. 01/RBF-KPPKUS/IX/2021. This
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KPPKUS/IX/2021. Piagam tersebut menjadi landasan charter serves as the foundation for defining the purpose
dalam mengatur tujuan pembentukan, ruang lingkup of formation, scope of duties, authority, composition,
tugas, wewenang, komposisi, serta tata cara kerja and working procedures of the committee. By adhering
komite. Dengan berpedoman pada piagam tersebut, to this charter, the committee is expected to perform
komite diharapkan dapat menjalankan fungsinya secara its functions effectively, accountably, and professionally
efektif, akuntabel, dan profesional dalam mendukung in supporting the sustainable development of the
pengembangan kegiatan usaha syariah Perseroan secara Company’s Sharia business activities.
berkelanjutan.
Struktur, Komposisi, dan Keanggotaan Structure, Composition, and
Komite Produk Pengembangan Usaha Membership of the Sharia Products
Syariah and Business Development Committee
Susunan struktur serta komposisi keanggotaan Komite The structure and composition of the Committee
pada tahun 2025 ditetapkan sebagai berikut: membership for 2025 are as follows:
Ketua | Chairman Head of Sharia Department
1. Head of Business Development | Head of Business Development
Sekretaris | Secretary
2. Unit Kerja Syariah | Shariah Department
1. Head of Legal & Corporate Secretary Division
2. Head of Enterprise Risk Management Compliance and AML-CFR Division
Anggota | Members 3. Head of Finance & Accounting Division
4. Head of Credit Management Division
5. Head of Operation Management Division.
Profil Ketua Komite Produk dan Profile of the Chairman of the Sharia
Pengembangan Usaha Syariah Product and Business Development
Committee
Profil Ketua Komite Produk dan Pengembangan Usaha The profile of the Chairman of the Sharia Product and
Syariah adalah sebagai berikut: Business Development Committee is as follows:
Bonny Wahyudi
Ketua Komite Produk dan Pengembangan Usaha Syariah
Chairman of the Sharia Product and Business Development Committee
Usia 53 tahun | 53 Years Old
Age
Domisili & Kewarganegaraan Tangerang Selatan, Indonesia | Tangerang Selatan, Indonesian
Residence & Nationality
Riwayat Pendidikan • Magister Keuangan Syariah, ITB Ahmad Dahlan
Educational Background • Sarjana Manajemen Ekonomi, Universitas Kertanegara
• Sarjana Teknik Industri, Universitas Pasunda
• Master of Sharia Finance, ITB Ahmad Dahlan
• Bachelor of Economic Management, University of Kertanegara
• Bachelor of Industrial Engineering, Pasunda University
Riwayat Karier • EVP Sales and Distribution Head, PT BPD Banten Tbk
Career History • SVP Business Initiative Division Head, PT JTrust Bank Tbk
• SVP Business Development Division Head, PT Bank BNP Tbk (Member of BTMU)
• VP Head of Liabilities – Commercial Business Segment, PT Bank Danamon Tbk
• AVP Retail & Liabilities Department Head, PT Bank Mega Tbk
• Card Business Department Head, PT Bank Permata Tbk
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• Card Business Manager, PT Bank Universal Tbk
• Retail Business Manager, PT Bank Bali Tbk
• Branch Office Officer, PT Bank Panin Tbk
• EVP Sales and Distribution Head, PT BPD Banten Tbk
• SVP Business Initiative Division Head, PT JTrust Bank Tbk
• SVP Business Development Division Head, PT Bank BNP Tbk (Member of BTMU)
• VP Head of Liabilities – Commercial Business Segment, PT Bank Danamon Tbk
• AVP Retail & Liabilities Department Head, PT Bank Mega Tbk
• Card Business Department Head, PT Bank Permata Tbk
• Card Business Manager, PT Bank Universal Tbk
• Retail Business Manager, PT Bank Bali Tbk
• Branch Office Officer, PT Bank Panin Tbk
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain | Does not hold concurrent positions in
Concurrent Position other companies.
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Produk dan Pengembangan Kegiatan Usaha The Sharia Products and Business Development
Syariah memiliki wewenang dan tanggung jawab Committee has the authority and responsibility to
memberikan rekomendasi kepada Direksi sebagai provide recommendations to the Board of Directors as
berikut: follows:
a. Tanggung Jawab a. Responsibilities:
1) Melakukan kajian dan analisis pengembangan 1) Conducting studies and analysis on the
produk atau kegiatan usaha baru yang akan development of new products or business
dilakukan atau dipasarkan; activities to be launched or marketed.
2) Melakukan evaluasi dan penyempurnaan atas 2) Evaluating and improving each product or
setiap produk atau kegiatan usaha; business activity.
3) Memberikan rekomendasi, saran dan masukan 3) Providing recommendations, suggestions, and
serta evaluasi, atas aspek pemasaran dan evaluations on marketing aspects, compliance
pemenuhan prinsip syariah dan mitigasi risiko; with Sharia principles, and risk mitigation.
dan
4) Merumuskan dan mengusulkan capaian kinerja 4) Formulating and proposing monthly and annual
bulanan dan tahunan untuk kegiatan usaha performance targets for business activities
berdasarkan prinsip syariah. based on Sharia principles.
b. Wewenang b. Authority:
3) Ketua Komite 3) Committee Chair:
a) Menyelenggarakan Rapat Komite secara rutin; a) Conducting regular Committee meetings.
b) Memaparkan isu-isu terkait syariah serta b) Presenting Sharia-related issues and activities
kegiatan-kegiatan yang telah dilakukan di conducted in the Sharia Department,
Departemen Syariah. Hal ini juga termasuk including Product Development/Proposals.
Pengembangan/Pengajuan Produk;
c) Memberikan Rekomendasi untuk keputusan c) Providing recommendations for strategic
strategis yang berkaitan dengan produk- decisions related to Sharia products.
produk syariah;
d) Menyampaikan hasil keputusan Rapat Komite d) Communicating the meeting outcomes to the
kepada Dewan Pengawas Syariah; dan/atau Sharia Supervisory Board.
e) Menunjuk anggota tetap komite. e) Appointing permanent committee members.
2) Sekretaris Komite 2) Committee Secretary:
a) Menyusun notulensi Rapat, daftar hadir, a) Preparing meeting minutes, attendance lists,
ataupun dokumen pendukung lainnya sebagai and other supporting documents as evidence
bukti telah diselenggarakannya rapat; of meetings held.
b) Memastikan hasil dari notulensi Rapat telah b) Ensuring that the outcomes from the meeting
dilakukan oleh pihak-pihak terkait; dan/atau minutes are implemented by relevant parties.
c) Membuat Kebijakan dan Prosedur terkait c) Creating policies and procedures related to
kegiatan syariah di internal Perusahaan. Sharia activities within the Company.
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3) Angota Komite (tetap dan tidak tetap) 3) Committee Members (Permanent and Non-
permanent):
a) Memberikan rekomendasi dan saran terkait a) Providing recommendations and suggestions
penyelenggaraan syariah; related to the implementation of Sharia
activities.
b) Melakukan evaluasi Kebijakan dan Prosedur b) Evaluating policies and procedures related to
terkait kegiatan syariah. Sharia activities.
Realisasi Rapat dan Pelaksanaan Tugas Meeting Realization and
Komite Produk dan Pengembangan Implementation of Duties by the Sharia
Kegitan Usaha Syariah Products and Business Development
Committee
Di sepanjang tahun 2025, Komite Produk dan Throughout 2025, the Sharia Products and Business
Pengembangan Kegitan Usaha Syariah telah Development Committee held meetings with the
melaksanakan Rapat dengan agenda sebagai berikut: following agendas:
Tanggal Agenda Rapat
No.
Date Agenda of the Meeting
1. 30 Juni 2025 1. Strategi Bisnis di tahun 2025 | Business Strategy for 2025
30 June 2025 2. Strategi Pemasaran | Marketing Strategy
3. Strategi Funding | Funding Strategy
2. 17 Desember 2025 1. Performance Bisnis Syariah | Performance of Sharia Business
17 December 2025 2. Strategi Pemasaran dan Funding | Marketing and Funding Strategy
3. Plan Bisnis Syariah Tahun 2026 dan Strategi Pencapaian | Sharia Business Plan for 2026
and Achievement Strategy
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan memegang peran strategis dalam The Corporate Secretary plays a strategic role in
mendukung penerapan Tata Kelola Perusahaan yang supporting the implementation of Good Corporate
Baik serta memastikan kelancaran hubungan antara Governance (GCG) and ensuring smooth communication
Perseroan dengan pemangku kepentingan, khususnya between the Company and its stakeholders, particularly
regulator, pemegang saham, dan publik. Fungsi regulators, shareholders, and the public. The Corporate
Sekretaris Perusahaan menjadi penghubung utama yang Secretary function serves as the primary liaison, ensuring
menjamin terpenuhinya prinsip transparansi, kepatuhan, that the principles of transparency, compliance, and
dan akuntabilitas dalam setiap aktivitas korporasi. accountability are met in every corporate activity.
Dalam menjalankan tugasnya, Sekretaris Perusahaan In carrying out its duties, the Corporate Secretary is
bertanggung jawab untuk memastikan kepatuhan responsible for ensuring the Company’s compliance with
Perseroan terhadap peraturan perundang-undangan applicable laws and regulations, including capital market
yang berlaku, termasuk ketentuan pasar modal dan provisions and regulations from relevant authorities.
regulasi dari otoritas terkait. Selain itu, Sekretaris Additionally, the Corporate Secretary also supports
Perusahaan juga berperan dalam mendukung efektivitas the effectiveness of the Board of Directors and Board
kerja Direksi dan Dewan Komisaris, antara lain melalui of Commissioners by managing corporate information,
pengelolaan informasi perusahaan, penyelenggaraan organizing the General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS), rapat Direksi, (GMS), Board of Directors meetings, and Board of
serta rapat Dewan Komisaris. Commissioners meetings.
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Melalui pelaksanaan fungsi Sekretaris Perusahaan Through the professional and independent execution of
yang profesional dan independen, Perseroan berupaya the Corporate Secretary function, the Company aims
menjaga kualitas komunikasi korporasi, meningkatkan to maintain the quality of corporate communication,
kepercayaan pemangku kepentingan, serta mendukung enhance stakeholder trust, and support the creation of
terciptanya tata kelola perusahaan yang berkelanjutan sustainable and integrity-driven corporate governance.
dan berintegritas. Keberadaan dan peran Sekretaris The existence and role of the Corporate Secretary
Perusahaan di Perseroan telah memenuhi ketentuan in the Company comply with OJK Regulation No. 35/
POJK No. 35/POJK.04/2014 (POJK35/2014) tentang POJK.04/2014 (POJK 35/2014) regarding the Corporate
Sekretaris Perusahaan Emiten atau Perusahaan Publik. Secretary of Issuers or Public Companies.
Peran Sekretaris Perusahaan sebagai organ pendukung Role of the Corporate Secretary as a Support Function
Direksi, antara lain: to the Board of Directors:
a. Mendukung Pengambilan Keputusan Direksi a. Supporting the Board of Directors’ Decision-Making
Sekretaris perusahaan menyediakan informasi yang The Corporate Secretary provides relevant
relevan dan analisis yang dibutuhkan Direksi untuk information and analysis needed by the Board of
pengambilan keputusan yang lebih tepat. Mereka Directors to make better-informed decisions. They
bertanggung jawab untuk mengorganisir rapat are responsible for organizing Board meetings,
Direksi, menyusun agenda, serta memastikan bahwa preparing the agenda, and ensuring that all necessary
semua dokumentasi yang dibutuhkan tersedia documentation is available on time and in full. Thus,
tepat waktu dan lengkap. Dengan demikian, mereka they play a key role in assisting the Board in making
memainkan peran kunci dalam membantu Direksi decisions based on accurate information.
mengambil keputusan yang berbasis informasi yang
akurat.
b. Memastikan Kepatuhan terhadap Regulasi dan Tata b. Ensuring Compliance with Regulations and Corporate
Kelola Perusahaan Governance
Sebagai pendukung utama Direksi, sekretaris As the main support to the Board of Directors, the
perusahaan juga memastikan bahwa semua Corporate Secretary also ensures that all decisions
keputusan yang diambil oleh Direksi mematuhi made by the Board comply with applicable
peraturan dan kebijakan yang berlaku, baik itu regulations and policies, whether in the context
dalam konteks hukum korporasi maupun regulasi of corporate law or capital market regulations (if
pasar modal (jika berlaku). Mereka berperan dalam applicable). They ensure that the Board performs
memastikan bahwa Direksi menjalankan tugasnya its duties in accordance with good corporate
sesuai dengan prinsip tata kelola perusahaan yang governance principles.
baik.
c. Pengelolaan Komunikasi antara Direksi dan Pemangku c. Managing Communication Between the Board of
Kepentingan Directors and Stakeholders
Sekretaris perusahaan berperan sebagai penghubung The Corporate Secretary acts as a liaison between
antara Direksi dengan para pemangku kepentingan the Board of Directors and external stakeholders,
eksternal, seperti pemegang saham, regulator, dan such as shareholders, regulators, and the media.
media. Mereka bertugas untuk menyampaikan They are responsible for communicating important
keputusan penting yang diambil oleh Direksi kepada decisions made by the Board to relevant parties, as
pihak-pihak yang relevan, serta menyampaikan well as conveying input from stakeholders back to
masukan dari pemangku kepentingan kembali the Board.
kepada Direksi.
d. Menjamin Transparansi dan Akuntabilitas d. Ensuring Transparency and Accountability
Sekretaris perusahaan memainkan peran penting The Corporate Secretary plays an important role in
dalam menjaga transparansi proses bisnis dan maintaining transparency in business processes and
keputusan Direksi. Mereka bertanggung jawab untuk Board decisions. They are responsible for properly
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mendokumentasikan semua rapat Direksi dengan documenting all Board meetings and ensuring that
baik dan memastikan bahwa keputusan yang diambil the decisions made can be accountable to both
dapat dipertanggungjawabkan baik di hadapan shareholders and authorities.
pemegang saham maupun pihak berwenang.
e. Penyusunan dan Pengelolaan Dokumen Perusahaan e. Preparation and Management of Corporate
Dalam kapasitasnya sebagai organ pendukung Direksi, Documents
sekretaris perusahaan juga mengelola dokumen- In their capacity as a support function to the
dokumen penting perusahaan, seperti risalah rapat, Board of Directors, the Corporate Secretary also
laporan tahunan, dan pengajuan laporan kepada manages important company documents, such as
otoritas regulator. Semua dokumen ini harus disusun meeting minutes, annual reports, and submissions
dengan cermat dan sesuai dengan peraturan yang to regulatory authorities. All of these documents
berlaku, agar Direksi dapat melaksanakan tanggung must be prepared carefully and in compliance
jawab mereka dengan baik. with applicable regulations so that the Board can
effectively perform their responsibilities.
f. Memberikan Nasihat Hukum dan Administratif f. Providing Legal and Administrative Advice
Sekretaris perusahaan sering kali memberikan The Corporate Secretary often provides legal and
nasihat kepada Direksi dalam hal-hal terkait hukum administrative advice to the Board of Directors,
dan administratif, memastikan bahwa semua ensuring that all company activities are not only
aktivitas perusahaan tidak hanya efisien tetapi juga efficient but also in compliance with existing
tidak melanggar aturan yang ada. Dalam beberapa regulations. In some companies, the Corporate
perusahaan, sekretaris perusahaan juga memiliki Secretary may also have in-depth knowledge of
pengetahuan yang mendalam tentang hukum corporate law, becoming an important source of
perusahaan, sehingga bisa menjadi sumber informasi information for the Board of Directors.
yang penting bagi Direksi.
Mengacu pada Surat Keputusan Direksi Nomor 006/ Referring to the Board of Directors’ Decree No. 006/
HCDRBF/SK/II/2021 tentang Penunjukan Sekretaris HCDRBF/SK/II/2021 regarding the Appointment of the
Perusahaan, Direksi Perseroan telah menetapkan Ade Corporate Secretary, the Board of Directors of the
Pautianus Hambali sebagai Sekretaris Perusahaan. Company has appointed Ade Pautianus Hambali as the
Corporate Secretary.
Profil Sekretaris Perusahaan Company Secretary Profile
Elquino Parulian Simanjuntak
Sekretaris Perusahaan
Company Secretary
Usia 48 Tahun | 48 Years Old
Age
Domisili & Kewarganegaraan Jakarta
Residence & Nationality
Dasar Hukum Pengangkatan Surat Keputusan Direksi Nomor: 055/HCD-RBF/SK/V/2025 tanggal 23 Mei 2025 | Decree of
Legal Basis for Appointment the Board of Directors No: 055/HCD-RBF/SK/V/2025 dated May 23, 2025.
Riwayat Pendidikan • Master in Busines Administration emphasis in Finance , di Ateneo de Manila University,
Educational Background School of Business – Manila, Philippines (2001 – 2003);
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• Bachelor of Commerce major in Management Accounting, di Adventist University of the
Philippines, Silang, Philippines (1996-2000).
Riwayat Karier • PT Shinhan Sekuritas Indonesia, sebagai Investment Banking - Corporate Finance (April
Career History 2022 – Desember 2024);
• PT SJNAM Anugerah Mulia, sebagai Finance Director (August 2021 – March 2022);
• PT Akseleran Keuangan Inklusif Indonesia, sebagai :
- Chief Risk Officer (Agustus 2016 – Januari 2020);
- Risk Advisor, Branch Management Head & Strategic Partnership (Januari 2020 –
Agustus 2021);
• PT Bank QNB Indonesia Tbk, sebagai :
- Senior VP, Structured Finance & Syndication/Distribution (Mei 2013 – Juli 2015);
- Senior VP, Division Head of Corporate Credit Reviewer & Credit Administration (Juli
2015 – Juli 2016);
• Standard Merchant Bank (Asia) Limited, sebagai Senior Manager (Agustus 2011 – Maret
2013;
• Bank of Tokyo-Mitsubishi UFJ, Ltd., Jakarta Branch, sebagai Senior Manager (April 2009
– April 2010)
• Standard Chartered Bank – Jakarta, sebagai Senior Relationship Manager (Juni 2004 –
Juni 2008) dan (Mei 2010 – Juli 2011)
• PT Shinhan Sekuritas Indonesia, as Investment Banking - Corporate Finance (April 2022
– December 2024);
• PT SJNAM Anugerah Mulia, as Finance Director (August 2021 – March 2022);
• PT Akseleran Keuangan Inklusif Indonesia, as:
- Chief Risk Officer (August 2016 – January 2020);
- Risk Advisor, Branch Management Head & Strategic Partnership (January 2020 –
August 2021);
• PT Bank QNB Indonesia Tbk, as:
- Senior VP, Structured Finance & Syndication/Distribution (May 2013 – July 2015);
- Senior VP, Division Head of Corporate Credit Reviewer & Credit Administration (July
2015 – July 2016);
• Standard Merchant Bank (Asia) Limited, as Senior Manager (August 2011 – March 2013);
• Bank of Tokyo-Mitsubishi UFJ, Ltd., Jakarta Branch, as Senior Manager (April 2009 – April
2010);
• Standard Chartered Bank – Jakarta, as Senior Relationship Manager (June 2004 – June
2008) and (May 2010 – July 2011).
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain | Does not hold any concurrent positions
Concurrent Position in other companies.
Masa Jabatan dan Struktur Organisasi Term of O ce and Organizational
Sekretaris Perusahaan Structure of the Corporate Secretary
Dalam struktur organisasi Perseroan, Sekretaris In the Company’s organizational structure, the Corporate
Perusahaan berada di bawah dan bertanggung Secretary is placed under and directly responsible to
jawab langsung kepada Finance Director. Masa the Finance Director. The term of office of the Corporate
jabatan Sekretaris Perusahaan berlaku sejak tanggal Secretary is effective from the date of appointment until
pengangkatan hingga berakhirnya penugasan sesuai the assignment ends in accordance with the provisions
dengan ketentuan yang ditetapkan dalam Surat outlined in the Board of Directors’ Decree.
Keputusan Direksi.
Tugas Sekretaris Perusahaan Tahun Corporate Secretary’s Duties in 2024
2024
Dalam POJK Nomor 35/POJK.04/2014, Sekretaris In accordance with OJK Regulation No. 35/POJK.04/2014,
Perseroan memiliki tugas dan tanggung jawab sebagai the Corporate Secretary has the following duties and
berikut: responsibilities:
1. Mengikuti perkembangan Pasar Modal khususnya 1. Keeping track of developments in the Capital Market,
peraturan perundang-undangan yang berlaku di especially the applicable regulations in the Capital
bidang Pasar Modal; Market sector;
2. Memberikan masukan kepada Direksi dan Dewan 2. Providing input to the Board of Directors and the
Komisaris Emiten atau Perusahaan Publik untuk Board of Commissioners of the Issuer or Public
mematuhi ketentuan peraturan perundang- Company to comply with applicable regulations in
undangan di bidang Pasar Modal; the Capital Market sector;
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3. Membantu Direksi dan Dewan Komisaris dalam 3. Assisting the Board of Directors and the Board
pelaksanaan tata kelola perusahaan yang of Commissioners in implementing corporate
meliputi: governance, including:
a. Keterbukaan informasi kepada masyarakat, a. Information disclosure to the public, including the
termasuk ketersediaan informasi pada Situs Web availability of information on the Issuer or Public
Emiten atau Perusahaan Publik; Company’s website;
b. Penyampaian laporan kepada Otoritas Jasa b. Submitting reports to the Financial Services
Keuangan tepat waktu; Authority (OJK) in a timely manner;
c. Penyelenggaraan dan dokumentasi Rapat Umum c. Organizing and documenting the General Meeting
Pemegang Saham; of Shareholders (GMS);
d. Penyelenggaraan dan dokumentasi rapat Direksi d. Organizing and documenting meetings
dan/atau Dewan Komisaris; dan of the Board of Directors and/or Board of
Commissioners; and
e. Pelaksanaan program orientasi terhadap e. Implementing an orientation program for the
Perseroan bagi Direksi dan/atau Dewan Komisaris. Company for the Board of Directors and/or Board
of Commissioners.
4. Sebagai penghubung antara Emiten atau Perseroan 4. As a liaison between the Issuer or Public Company
Publik dengan pemegang saham Emiten atau and the Company’s shareholders, the Financial
Perseroan Publik, Otoritas Jasa Keuangan, dan Services Authority (OJK), and other stakeholders,
pemangku kepentingan lainnya. Berdasarkan based on the Company’s Internal Policy No. KBJ/
Kebijakan Internal Perseroan Nomor KBJ/LCS- LCS-02/2022/U dated December 2, 2022, regarding
02/2022/U tanggal 2 Desember 2022 tentang the Corporate Secretary Policy, the duties of the
Kebijakan Corporate Secretary tugas Sekretaris Corporate Secretary include:
Perseroan antara lain :
I. Tugas Sekretaris Perusahaan: I. Duties of the Corporate Secretary:
a. Mengikuti perkembangan Pasar Modal a. Tracking developments in the Capital Market,
khususnya peraturan perundang-undangan especially the applicable regulations in the
yang berlaku dibidang pasar modal. capital market sector.
b. Memberikan masukan kepada Direksi dan b. Providing input to the Board of Directors and
Dewan Komisaris untuk memenuhi ketentuan the Board of Commissioners to comply with
peraturan perundang-undangan di bidang applicable regulations in the Capital Market
Pasar Modal. sector.
c. Membantu Direksi dan Dewan Komisaris c. Assisting the Board of Directors and the Board
dalam pelaksanaan tata kelola Perusahaan of Commissioners in implementing corporate
yang meliputi: governance, including:
• Keterbukaan Informasi kepada masyarakat, • Information disclosure to the public,
termasuk ketersediaan informasi pada including the availability of information on
Website Perseroan; the Company’s website;
• Menyampaikan laporan kepada OJK tepat • Submitting reports to OJK in a timely
waktu; manner;
• Penyelenggaraan dan dokumentasi RUPS; • Organizing and documenting the General
Meeting of Shareholders (GMS);
• Penyelenggaraan dan dokumentasi Rapat • Organizing and documenting meetings
Direksi dan/atau Dewan Komisaris; dan of the Board of Directors and/or Board of
Commissioners; and
• Pelaksanaan program orientasi terhadap • Implementing an orientation program for
Perusahaan bagi Direksi dan/atau Dewan the Company for the Board of Directors
Komisaris. and/or Board of Commissioners.
d. Sebagai penghubung antara Perusahaan d. Acting as a liaison between the Company,
dengan Pemegang Saham, OJK dan Pemangku Shareholders, OJK, and other stakeholders.
kepentingan lainnya.
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II. Aktivitas yang menjadi Ruang Lingkup Tanggung II. Activities within the Scope of the Corporate
Jawab Sekretaris Perusahaan Secretary’s Responsibilities:
1. Aktivitas Radana Finance sebagai Perusahaan 1. Radana Finance’s Activities as a Public
Terbuka: Company:
a. Melaksanakan Keterbukaan Informasi a. Implementing information disclosure,
termasuk pelaporan-pelaporan kepada including reporting to regulators in
Regulator sehubungan status Radana connection with Radana Finance’s status
Finance sebagai Perusahan Terbuka. as a public company.
b. Menyelenggarakan dan b. Organizing and documenting the General
mendokumentasikan Rapat Umum Meeting of Shareholders (GMS).
Pemegang Saham.
c. Melaksanakan pelaporan-pelaporan c. Carrying out reports in accordance with
sesuai ketentuan perundangan lainnya other regulatory provisions under the
yang menjadi kewenangan unit kerja responsibility of the Corporate Secretary’s
Sekretaris Perusahaan. unit.
d. Mengelola administrasi pemegang saham d. Managing Radana Finance’s shareholder
Radana Finance. administration.
e. Menyelenggarakan kegiatan-kegiatan e. Organizing activities related to corporate
lainnya yang berkaitan dengan Aksi actions and/or other information
Korporasi dan/atau Keterbukaan Informasi disclosures.
lainnya.
f. Melaksanakan fungsi kepatuhan Radana f. Ensuring Radana Finance’s compliance
Finance terhadap peraturan-peraturan di with regulations in the Capital Market
bidang Pasar Modal. sector.
2. Aktivitas Komunikasi Korporasi 2. Corporate Communication Activities
a. Menetapkan kebijakan dan strategi a. Establishing corporate communication
komunikasi korporasi bersama-sama policies and strategies in collaboration
dengan unit kerja yang memiliki fungsi with units responsible for product
pengembangan produk dan Pengelolaan development and brand management,
brand, termasuk: including:
• Menetapkan peraturan tentang • Setting regulations for communication
penyelenggaraan komunikasi. implementation.
• Menetapkan brand image dan brand • Establishing brand image and brand
positioning. positioning.
• Melakukan aktivitas komunikasi yang • Conducting corporate communication
bersifat korporasi kepada pemangku activities with internal and external
kepentingan internal maupun eksternal stakeholders.
Korporasi.
• Mengadakan dan melaksanakan • Organizing and implementing certain
kegiatan tertentu (event/acara/ activities (events, sponsorships) as
sponsorship) sebagai pelaksanaan part of the corporate communication
strategi komunikasi yang bersifat strategy and reputation/risk
korporasi serta pengelolaan reputasi/ management.
risiko reputasi.
3. Aktivitas Kesekretariatan 3. Secretarial Activities
a. Menyelenggarakan dan mendokumentasikan a. Organizing and documenting Board of
Rapat Direksi dan Rapat Dewan Komisaris. Directors and Board of Commissioners
meetings.
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b. Mengadministrasikan dokumen b. Administering company documents,
perusahaan termasuk mengatur atau including managing correspondence
menetapkan peraturan tentang persuratan regulations and document management.
dan pengelolaan dokumen Perseroan.
c. Melaksanakan kegiatan-kegiatan untuk c. Supporting the work of the Board of
mendukung fungsi dan kegiatan kerja Commissioners and the Board of Directors.
Dewan Komisaris dan Direksi.
4. Aktivitas Corporate Social Responsibility 4. Corporate Social Responsibility (CSR)
(CSR) Activities
a. Menetapkan strategi dan melaksanakan a. Establishing strategies and implementing
kegiatan-kegiatan aktivitas CSR CSR activities.
b. Melaksanakan kegiatan lainnya yang b. Carrying out other similar activities,
sejenis baik yang merupakan pelaksanaan whether through government programs or
program pemerintah maupun melalui in collaboration with third parties, such as
bekerjasama dengan pihak ketiga seperti Partnership and Community Development
Program Kemitraan dan Bina Lingkungan Programs or Foundations.
atau Yayasan.
Pelaksanaan Tugas Sekretaris Corporate Secretary’s Duties and
Perusahaan Tahun 2025 Responsibilities in 2025
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary consistently
melaksanakan tugas dan tanggung jawabnya secara carried out their duties and responsibilities in supporting
konsisten dalam mendukung penerapan Tata Kelola the implementation of Good Corporate Governance
Perusahaan yang Baik serta memastikan kepatuhan (GCG) and ensuring the Company’s compliance with
Perseroan terhadap seluruh ketentuan peraturan all applicable laws and regulations. These duties were
perundang-undangan yang berlaku. Pelaksanaan focused on strengthening the compliance function,
tugas tersebut difokuskan pada penguatan fungsi ensuring transparency of information, and enhancing
kepatuhan, transparansi informasi, serta peningkatan communication quality between the Company and its
kualitas komunikasi antara Perseroan dengan pemangku stakeholders.
kepentingan.
Dalam aspek kepatuhan dan tata kelola, Sekretaris In terms of compliance and governance, the Corporate
Perusahaan berperan aktif dalam memantau Secretary played an active role in monitoring the
perkembangan regulasi yang relevan dengan kegiatan development of regulations relevant to the Company’s
usaha Perseroan serta memastikan implementasinya business activities and ensuring their implementation
dalam kebijakan dan prosedur internal. Sekretaris in internal policies and procedures. The Corporate
Perusahaan juga memberikan dukungan administratif Secretary also provided administrative and substantive
dan substantif kepada Direksi dan Dewan Komisaris, support to the Board of Directors and the Board of
termasuk penyelenggaraan rapat Direksi, rapat Dewan Commissioners, including organizing meetings of the
Komisaris, serta Rapat Umum Pemegang Saham (RUPS), Board of Directors, the Board of Commissioners, and
mulai dari tahap perencanaan, dokumentasi, hingga the General Meeting of Shareholders (GMS), from the
tindak lanjut atas keputusan yang dihasilkan. planning stage, documentation, to follow-up on the
decisions made.
Selain itu, Sekretaris Perusahaan bertanggung jawab Additionally, the Corporate Secretary was responsible
dalam pengelolaan keterbukaan informasi dan for managing information disclosure and corporate
komunikasi korporasi, baik kepada regulator, pemegang communications, both to regulators, shareholders,
saham, maupun pemangku kepentingan lainnya. Selama and other stakeholders. During 2025, this function was
tahun 2025, fungsi ini dijalankan melalui penyampaian carried out by delivering reports and information in a
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laporan dan informasi secara tepat waktu, akurat, dan timely, accurate manner, in compliance with applicable
sesuai dengan ketentuan yang berlaku, guna menjaga regulations, to maintain the trust and reputation of the
kepercayaan serta reputasi Perseroan. Company.
Pada tahun 2025, Sekretaris Perusahaan telah In 2025, the Corporate Secretary successfully
menunaikan tugas dan tanggung jawabnya, yaitu completed their duties and responsibilities, which
seperti: included:
1. Pembuatan Annual & Sustainability Report tahun 1. Preparing the 2024 Annual & Sustainability Report.
2024.
2. Pelaksanaan Rapat Umum Pemegang Saham di tahun 2. Conducting the General Meeting of Shareholders in
2025. 2025.
3. Menyelenggarakan Public Expose tahun 2025. 3. Organizing the Public Expose in 2025.
4. Kegiatan Corporate Social Responsilibity. 4. Executing Corporate Social Responsibility (CSR)
activities.
5. Melaksankan kegiatan sesuai RAKB tahun 2025 yang 5. Carrying out activities in accordance with the 2025
telah sampaikan ke OJK. Financial Action Plan (RAKB) submitted to OJK.
6. Laporan Rencana Aksi Keuangan Berkelanjutan tahun 6. Reporting the Sustainable Financial Action Plan for
2026. 2026.
7. Melakukan pengurusan Uji Kemampuan dan 7. Managing the Competency and Suitability Test for
Kepatutan Dewan Komisaris dan Direksi. the Board of Commissioners and Board of Directors.
8. Melaksanakan Aksi Korporasi. 8. Implementing Corporate Actions.
Program Pengembangan Kompetensi Corporate Secretary Competency
Sekretaris Perusahaan Tahun 2025 Development Program in 2025
Program Pengembangan Kompetensi Sekretaris The Corporate Secretary Competency Development
Perusahaan Tahun 2025 disusun sebagai bagian dari Program for 2025 was designed as part of the Company’s
komitmen Perseroan untuk memastikan bahwa fungsi commitment to ensuring that the Corporate Secretary
Sekretaris Perusahaan dijalankan secara profesional, function is carried out professionally, adaptively, and
adaptif, dan selaras dengan perkembangan regulasi in alignment with regulatory developments and best
serta praktik terbaik tata kelola perusahaan. Program practices in corporate governance. This program aims
ini bertujuan untuk meningkatkan kapabilitas Sekretaris to enhance the Corporate Secretary’s capabilities in
Perusahaan dalam mendukung penerapan Tata Kelola supporting the implementation of Good Corporate
Perusahaan yang Baik, pengelolaan kepatuhan, serta Governance, managing compliance, and facilitating
komunikasi korporasi yang efektif. effective corporate communication.
Sepanjang tahun 2025, pengembangan kompetensi Throughout 2025, the competency development focus
difokuskan pada peningkatan pemahaman terhadap was on improving understanding of capital market
regulasi pasar modal dan ketentuan Otoritas Jasa regulations and the provisions of the Financial Services
Keuangan, penguatan peran Sekretaris Perusahaan Authority (OJK), strengthening the Corporate Secretary’s
dalam keterbukaan informasi, serta peningkatan role in information disclosure, and enhancing skills in
kemampuan dalam mendukung aktivitas Direksi supporting the activities of the Board of Directors and
dan Dewan Komisaris. Program ini juga mencakup the Board of Commissioners. This program also included
pengayaan wawasan terkait praktik GCG, manajemen expanding knowledge related to GCG practices,
risiko kepatuhan, serta pengelolaan hubungan dengan compliance risk management, and stakeholder
pemangku kepentingan. relationship management.
Melalui pelaksanaan Program Pengembangan Through the execution of the Corporate Secretary
Kompetensi Sekretaris Perusahaan Tahun 2025, Competency Development Program in 2025, the
Perseroan menegaskan komitmennya untuk terus Company reaffirmed its commitment to continually
memperkuat peran Sekretaris Perusahaan sebagai strengthening the role of the Corporate Secretary
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penggerak tata kelola, penjaga kepatuhan, dan as a driver of governance, a compliance guardian,
penghubung yang andal antara Perseroan dan seluruh and a reliable liaison between the Company and all
pemangku kepentingan. stakeholders.
Di sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary participated
mengikuti berbagai pendidikan dan pelatihan sebagai in various educational and training programs as part of
bagian dari program pengembangan kompetensi, antara the competency development program, including:
lain:
Tanggal Penyelenggara Jenis Pelatihan / Sosialisasi
No.
Date Organizer Type of Training / Socialization
1. 23 Mei 2025 | 23 May 2025 LSPPI Sertifikasi Ahli Pembiayaan | Financing Expert Certification
2 12 Februari 2025 | 12 LSPPI Sertifikasi Manajemen Risiko | Risk Management Certification
February 2025
3 23 Mei 2025 | 23 May 2025 LSPPI Sertifikasi Ahli Pembiayaan | Financing Expert Certification
4 7 November 2025 | 7 Amana Sharia Pelatihan Dasar Pembiayaan Syariah | Basic Sharia Financing
November 2025 Consulting Training
Keterbukaan Informasi Information Disclosure
Keterbukaan Informasi merupakan salah satu tanggung Information Disclosure is one of the main responsibilities
jawab utama Sekretaris Perusahaan dalam mendukung of the Corporate Secretary in supporting the
penerapan prinsip transparansi dan akuntabilitas implementation of transparency and accountability
Perseroan. Dalam pelaksanaannya, Sekretaris Perusahaan principles within the Company. In its execution, the
memastikan bahwa seluruh informasi material dan Corporate Secretary ensures that all material and
relevan mengenai kondisi, kinerja, serta aktivitas relevant information regarding the Company’s condition,
Perseroan disampaikan secara tepat waktu, akurat, performance, and activities is communicated in a timely,
dan sesuai dengan ketentuan peraturan perundang- accurate manner, in compliance with applicable laws
undangan yang berlaku, khususnya ketentuan di bidang and regulations, particularly those in the capital market
pasar modal. sector.
Sebagai bagian dari penegakan prinsip transparansi, As part of enforcing the transparency principle, the
Sekretaris Perusahaan bertanggung jawab untuk Corporate Secretary is responsible for submitting
menyampaikan pelaporan berkala dan pelaporan periodic reports and incidental reports to regulators,
insidentil kepada regulator, termasuk Otoritas Jasa including the Financial Services Authority (OJK) and
Keuangan (OJK) dan Bursa Efek Indonesia (BEI). Selain the Indonesia Stock Exchange (IDX). In addition, the
itu, Sekretaris Perusahaan juga memastikan bahwa Corporate Secretary also ensures that all reports and
seluruh laporan dan informasi yang telah disampaikan information submitted to the regulators are accessible
kepada regulator tersebut dapat diakses oleh pemangku to stakeholders and the general public through the
kepentingan dan masyarakat luas melalui sarana Company’s information disclosure channels.
keterbukaan informasi Perseroan.
Seluruh pelaporan yang telah disampaikan kepada All reports submitted to regulators are published
regulator dipublikasikan dan dapat diakses melalui and can be accessed through the Company’s official
situs web resmi Perseroan www.radanafinance.co.id website at www.radanafinance.co.id under the Investor
pada menu Hubungan Investor, serta melalui situs Relations section, as well as through the Indonesia Stock
web Bursa Efek Indonesia www.idx.co.id dengan kode Exchange website at www.idx.co.id with the stock code
saham “HDFA”. Aksesibilitas informasi ini dimaksudkan “HDFA.” The accessibility of this information is intended
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untuk memberikan kemudahan bagi pemegang saham, to provide convenience for shareholders, investors,
investor, dan pemangku kepentingan lainnya dalam and other stakeholders to obtain transparent and
memperoleh informasi yang transparan dan dapat accountable information.
dipertanggungjawabkan.
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, the Corporate Secretary has carried
melaksanakan fungsi keterbukaan informasi melalui out the information disclosure function by submitting
penyampaian berbagai pelaporan berkala dan various periodic and incidental reports in accordance
pelaporan insidentil sesuai dengan ketentuan yang with the applicable regulations. These reports reflect the
berlaku. Pelaporan tersebut mencerminkan komitmen Company’s commitment to maintaining transparency,
Perseroan dalam menjaga transparansi, meningkatkan enhancing stakeholder trust, and supporting the
kepercayaan pemangku kepentingan, serta mendukung continuous implementation of Good Corporate
penerapan Tata Kelola Perusahaan yang Baik secara Governance. Below is a list of the periodic and incidental
berkelanjutan. Berikut ini adalah daftar pelaporan reports submitted in 2025, including:
berkala dan pelaporan insidentil yang telah dilakukan
pada tahun 2025, antara lain:
a. Pelaporan Berkala Kepada Regulator a. Periodic Reporting to Regulators
Jenis Pelaporan Tujuan Periode Jumlah
Type of Report Purpose Period Quantity
Laporan Bulan Registrasi Pemegang Saham | Monthly OJK dan BEI | OJK Bulanan | Monthly 12
Shareholder Registration Report and BEI
Laporan Tahunan & Laporan Keberlanjutan 2024 | 2024 OJK dan BEI | OJK Tahunan | Annual 1
Annual Report & Sustainability Report and BEI
Laporan Rencana Aksi Keuangan Berkelanjutan | OJK dan BEI | OJK Tahunan | Annual 1
Sustainable Financial Action Plan Report and BEI
Laporan Kegiatan Sekretaris Perusahaan tahun 2024 | Direksi CC: Tahunan | Annual 1
2024 Corporate Secretary Activities Report Dewan Komisaris
Perusahaan |
Board of Directors
CC: Board of
Commissioners
Pelaporan RUPS: Pemberitahuan, Pengumuman, OJK dan BEI | OJK Tahunan | Annual 1
Pemanggilan dan penyampaian Risalah Kepada Regulator and BEI
| AGM Reporting: Notification, Announcement, Invitation,
and Submission of Minutes to Regulators
Pelaporan Public Expose: Penyampaian rencana OJK dan BEI | OJK Tahunan | Annual 1
pelaksanaan Public Expose dan hasil pelaksanaan Public and BEI
Expose Kepada Regulator | Public Expose Reporting:
Submission of the Public Expose implementation plan and
its results to Regulators
b. Laporan Insidental Kepada Regulator b. Incidental Reports to Regulators
Dikirimkan melalui sistem pelaporan elektronik OJK Sent through the OJK and IDX electronic reporting
dan BEI. system.
Tanggal Perihal Nomor Surat Pelaporan
.No.
Date Subject Report Number
1. 23 Januari 2025 | Konfirmasi Kriteria Satu Grup Perusahaan | Confirmation of 017/LCS/BEI/I/2025
23 January 2025 Group One Company Criteria
2. 11 Februari 2025 | Perubahan Internal Audit | Internal Audit Changes 036/LCS/OJK/II/2025
11 February 2025
3. 28 Februari 2025 | Penyampaian Mata Acara Rapat Umum Pemegang Saham Luar 042/LCS/OJK/II/2025
28 February 2025 Biasa | Submission of Extraordinary General Meeting Agenda
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 316
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
316 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Tanggal Perihal Nomor Surat Pelaporan
.No.
Date Subject Report Number
4. 6 Maret 2025 | 6 Pemberitahuan Rencana Rapat Umum Pemegang Saham Luar 049/LCS/OJK/III/2025
March 2025 Biasa | Notification of Extraordinary General Meeting Plan
5. 7 Maret 2025 | 7 Penyampaian Bukti Iklan Pemberitahuan RUPS | Submission of 052/LCS/OJK/III/2025
March 2025 Proof of Public Notice for Extraordinary General Meeting
6. 24 Maret 2025 | Pemanggilan Rapat Umum Pemegang Saham Luar Biasa | Call for 055/LCS/OJK/III/2025
24 March 2025 Extraordinary General Meeting
7. 24 Maret 2025 | Penyampaian Bukti Iklan Pemanggilan RUPS | Submission of Proof 056/LCS/OJK/III/2025
24 March 2025 of Call Notice for Extraordinary General Meeting
8. 26 Maret 2025 | Permintaan Informasi oleh Emiten dan Perusahaan Publik 059a/LCS/OJK/III/2025
26 March 2025 mengenai Lainnya | Request for Information from Issuers and
Public Companies
9. 26 Maret 2025 | Perubahan Sekretaris Perusahaan | Change of Corporate 059a/LCS/OJK/III/2025b
26 March 2025 Secretary
10. 27 Maret 2025 | 27 Pengunduran Diri Anggota Direksi Perseroan | Resignation of a 064/LCS/OJK/III/2025
March 2025 Director of the Company
11. 27 Maret 2025 | 27 Penyampaian Bukti Iklan Informasi Laporan Keuangan Tahunan | 061/OJK-BEI/III/2025
March 2025 Submission of Proof of Public Notice of Annual Financial Report
12. 27 Maret 2025 | 27 Penyampaian Informasi Pemenuhan Kewajiban Public Expose 062/BEI/III/2024
March 2025 Tahunan | Submission of Public Expose Fulfillment Information
13. 17 April 2025 | 17 Ringkasan Risalah Rapat Umum Pemegang Saham Luar Biasa | 070/LCS/OJK/IV/2025
April 2025 Summary of Extraordinary General Meeting Minutes
14. 17 April 2025 | 17 Penyampaian Bukti Iklan Hasil RUPS | Submission of Proof of 074/LCS/OJK/IX/2025
April 2025 Public Notice for Extraordinary General Meeting Results
15. 30 April 2025 | 30 Penyampaian Laporan Tahunan dan Laporan Keberlanjutan ESG | 081/LCS/OJK/IV/2025a
April 2025 Submission of Annual Report and Sustainability ESG Report
16. 2 Mei 2025 Penyampaian Mata Acara Rapat Umum Pemegang Sahan Tahunan 084/LCS/OJK/V/2025
2 May 2025 dan Luar Biasa | Submission of Annual and Extraordinary General
Meeting Agenda
17. 8 Mei 2025 Pemberitahuan Rencana Rapat Umum Pemegang Saham Luar 090/LCS/OJK/V/2025
8 May 2025 Biasa | Notification of Extraordinary General Meeting Plan
18. 9 Mei 2025 Penyampaian Bukti Iklan Pemberitahuan RUPS | Submission of 092/LCS/OJK/V/2025
9 May 2025 Proof of Public Notice for Extraordinary General Meeting
19. 14 Mei 2025 Risalah Rapat Umum Pemegang Saham Luar Biasa | Minutes of 094/LCS/OJK/V/2025
14 May 2025 Extraordinary General Meeting
20. 22 Mei 2025 Pengunduran Diri Komisaris Perseroan | Resignation of Company 098/LCS/OJK/V/2025
22 May 2025 Commissioner
21. 27 Mei 2025 Perubahan Sekretaris Perusahaan | Change of Corporate 100/LCS/OJK/V/2025
27 May 2025 Secretary
22. 28 Mei 2025 Pemanggilan Rapat Umum Pemegang Saham Tahunan dan Luar 102/LCS/OJK/V/2025
28 May 2025 Biasa | Call for Annual and Extraordinary General Meetings
23. 28 Mei 2025 Penyampaian Bukti Iklan Pemanggilan RUPS | Submission of Proof 103/LCS/OJK/V/2025
28 May 2025 of Call Notice for Annual and Extraordinary General Meetings
24. 2 Juni 2025 Laporan Realisasi Penggunaan Jasa Akuntan Publik dan Kantor 105/LCS/OJK/VI/2025
2 June 2025 Akuntan Publik | Report on the Use of Public Accountant
Services and Public Accounting Firm
25. 25 Juni 2025 Ringkasan Risalah Rapat Umum Pemegang Saham Tahunan 118/LCS/OJK/VI/2025
25 June 2025 dan Luar Biasa | Summary of Annual and Extraordinary General
Meeting Minutes
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 317
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 317
Tanggal Perihal Nomor Surat Pelaporan
.No.
Date Subject Report Number
26. 25 Juni 2025 Penyampaian Bukti Iklan Hasil RUPS | Submission of Proof of 119/LCS/OJK/VI/2025
25 June 2025 Public Notice for Annual General Meeting Results
27. 16 Juli 2025 Penjelasan atas Volatilitas Transaksi Efek | Explanation of 126/LCS/BEI/VII/2025
16 July 2025 Securities Transaction Volatility
28. 21 Juli 2025 Risalah Rapat Umum Pemegang Saham Tahunan dan Luar Biasa | 129/LCS/OJK/VII/2025
21 July 2025 Minutes of Annual and Extraordinary General Meetings
29. 31 Juli 2025 Rencana Penyampaian Laporan Keuanga Kuartal II 2025 Diaudit 144/LCS/OJK-BEI/VII/2025
31 July 2025 | Plan for Submission of Audited Second Quarter 2025 Financial
Report
30. 21 Agustus 2025 Perubahan Internal Audit | Internal Audit Changes 155/LCS/OJK/VIII/2025
21 August 2025
31. 10 Oktober 2025 Rencana Penyelenggaraan Public Expose Tahunan | Plan for 170/LCS/BEI/X/2025
10 October 2025 Annual Public Expose Implementation
32. 12 September Permintaan Penjelasan Emiten dan Perusahaan Publik Lainnya 175/LCS/OJK/IX/2025
2025 | Request for Clarification from Issuers and Other Public
Companies
33. 19 September Penyampaian Materi Public Expose Tahunan | Submission of 179/LCS/BEI/IX/2025
2025 Annual Public Expose Materials
34. 29 September Penyampaian Hasil Public Expose Tahunan | Submission of 183/LCS/BEI/IX/2025
2025 Annual Public Expose Results
35. 6 November 2025 Penjelasan atas Volatilitas Transaksi Efek | Explanation of 199/LCS/BEI/XI/2025
Securities Transaction Volatility
36. 12 November 2025 Permintaan Penjelasan Emiten dan Perusahaan publik Lainnya 200/LCS/OJK/XI/2025
| Request for Clarification from Issuers and Other Public
Companies
37. 28 November Penyampaian Rencana Aksi Keuangan Berkelanjutan 207/LCS/OJK/XI/2025
2025 Submission of Sustainable Financial Action Plan
38. 16 Desember Laporan Penunjulan/Perubahan Akuntan Publik dan/atau 221/LCS/OJK/XII/2025
2025 | 16 Kantor Akuntan Publik Jasa Audit atas Informasi Keuangan
December 2025 Historis Tahunan | Report on the Appointment/Change of Public
Accountant and/or Public Accounting Firm for Auditing Annual
Financial Information
39. 16 Desember Perubahan Pengurus | Management Changes 223/LCS/OJK/XII/2025
2025 | 16
December 2025
c. Dikirim melalui e-mail Resmi OJK dan BEI. c. Sent via official email of OJK and BEI
Tanggal Perihal Nomor Surat Pelaporan
No.
Date Subject Report Number
1. 8 Januari 2025 Pendaftaran User Administrator Responsible Officer (ARO) 003/ERM-OJKIKNB/IV/2025
8 January 2025 Aplikasi Pelaporan Online (APOLO) Modul Laporan Penerapan
Strategi Anti Fraud Perusahaan Pembiayaan | Registration of
User Administrator Responsible Officer for the Online Reporting
Application - Anti-Fraud Strategy Implementation Report for
Financing Companies
2. 15 Januari 2025 Pelaporan Rencana Penerbitan Efek Melalui Penawaran Umum 010/LCS/IKNB/I/2025
15 January 2025 PT Radana Bhaskara Finance Tbk | Report on the Plan to Issue
Securities via Public Offering by PT Radana Bhaskara Finance Tbk
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 318
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
318 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Tanggal Perihal Nomor Surat Pelaporan
No.
Date Subject Report Number
3. 22 Januari 2025 Koreksi Laporan Debitur SLIK dalam Rangka Evaluasi Kualitas 005/CRM/OJK/I/2025
22 January 2025 Data Laporan Debitur SLIK terkait Data Debitur Perseorangan |
Correction of SLIK Debtor Report for Evaluation of Data Quality
of Individual Debtor’s SLIK Report
4. 31 Januari 2025 Pelaporan Realisasi Rencana Bisnis Semester 2 tahun 2024 | 019/LCS/OJKIKNB/I/2025
31 January 2025 Report on the Realization of the Business Plan for Semester 2
of 2024
5. 31 Januari 2025 Laporan Pengawasan atas Pelaporan Realisasi Rencana Bisnis 020/LCS/OJKIKNB/I/2025
31 January 2025 Semester 2 Tahun 2024 | Report on the Supervision of the
Realization of the Business Plan for Semester 2 of 2024
6. 11 Februari 2025 Laporan Perubahan Kepala Unit Audit Internal PT Radana 036/LCS/OJK/II/2025
11 February 2025 Bhaskara Finance Tbk (“Perseroan”) | Report on the Change of
Head of Internal Audit Unit of PT Radana Bhaskara Finance Tbk
7. 27 Februari 2025 Tanggapan Atas Permintaan Data dan Dokumen Pengawasan 041/LCS/OJKIKNB/II/2025
27 February 2025 Offsite Perusahaan Pembiayaan | Response to Data and
Document Request from Offsite Supervision of Financing
Companies
8. 28 Februari 2025 Penyampaian Rencana Penyelenggaraan Rapat Umum Pemegang 024/LCS/OJK/II/2025
28 February 2025 Saham Luar Biasa (“RUPSLB”) PT Radana Bhaskara Finance Tbk |
Submission of the Plan for the Extraordinary General Meeting of
Shareholders of PT Radana Bhaskara Finance Tbk
9. 3 Maret 2025 Penyampaian Pengumuman Rapat Umum Pemegang Saham Luar 049/LCS/OJK/III/2025
3 March 2025 Biasa (“RUPSLB”) PT Radana Bhaskara Finance Tbk. | Submission
of the Announcement for the Extraordinary General Meeting of
Shareholders of PT Radana Bhaskara Finance Tbk
10. 24 Maret 2025 Penyampaian Pemanggilan RUPSLB PT Radana Bhaskara Finance 055/LCS/OJK/III/2025
24 March 2025 Tbk | Submission of the Call for the Extraordinary General
Meeting of Shareholders of PT Radana Bhaskara Finance Tbk
11. 26 Maret 2025 Perubahan Sekretaris Perusahaan PT Radana Bhaskara Finance 059a/LCS/OJK/III/2025
26 March 2025 Tbk | Change of Secretary of the Company of PT Radana
Bhaskara Finance Tbk
12. 27 Maret 2025 Penyampaian Laporan Keuangan Tahuanan PT Radana Bhaskara 060/OJKIKNB/III/2025
27 March 2025 Finance Tbk Tahun 2024. | Submission of the 2024 Annual
Financial Report of PT Radana Bhaskara Finance Tbk
13. 10 April 2025 Tanggapan Perusahaan Atas Pengenaan Sanksi Administratif 066/LCS/OJKIKNB/IV/2025
10 April 2025 dalam Bentuk Denda atas Pelanggaran Ketentuan Penyampaian
Tembusan Laporan dan Laporan Pemblokiran secara Serta
Merta dan/atau Laporan Nihil Terkait Daftar Terduga Teroris
dan Organisasi Teroris | Response to Administrative Sanction
Imposed for Violations of Reporting Requirements on the List of
Terrorist Suspects
14. 17 April 2025 Penyampaian Ringkasan Risalah Rapat Umum Pemegang 071/LCS/OJK/IV/2025
17 April 2025 Saham Luar Biasa (“RUPSLB”) PT Radana Bhaskara Finance Tbk
| Submission of the Summary of the Extraordinary General
Meeting of Shareholders of PT Radana Bhaskara Finance Tbk
15. 22 April 2025 Permohonan Tambahan Permintaan Informasi Debitur | Request 076/CMD/OJK/IV/2025
22 April 2025 for Additional Information Regarding Debtors
16. 30 April 2025 Penyampaian Laporan Tahunan Terintegrasi PT Radana 081/LCS/OJK/IV/2025
30 April 2025 Bhaskara Finance Tbk Tahun Buku 2024 | Submission of the
2024 Integrated Annual and Sustainability Report of PT Radana
Bhaskara Finance Tbk
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 319
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 319
Tanggal Perihal Nomor Surat Pelaporan
No.
Date Subject Report Number
17. 30 April 2025 Penyampaian Laporan Keuangan Interim tanggal 31 Maret 2025 080/LCS/OJK-BEI/2025
30 April 2025 PT Radana Bhaskara Finance Tbk | Submission of the Interim
Financial Report for the period ending March 31, 2025 of PT
Radana Bhaskara Finance Tbk
18. 30 April 2025 Penyampaian Laporan Keuangan Tahuanan PT Radana Bhaskara 060/LCS/OJKIKNB/III/2025
30 April 2025 Finance Tbk Tahun 2024 | Submission of the 2024 Annual
Financial Report of PT Radana Bhaskara Finance Tbk
19. 2 Mei 2025 Penyampaian Rencana Penyelenggaraan Rapat Umum Pemegang 084/LCS/OJK/IV/2025
2 May 2025 Saham Tahunan (RUPST) dan Rapat Umum Pemegang Saham
Luar Biasa (“RUPSLB”) PT Radana Bhaskara Finance Tbk
(“Perseroan”) | Submission of the Plan for the Annual General
Meeting of Shareholders and Extraordinary General Meeting of
Shareholders of PT Radana Bhaskara Finance Tbk
20. 8 Mei 2025 Penyampaian Perubahan Rencana Bisnis Tahunan PT Radana 089/LCS-OJK IKNB/V/2025
8 May 2025 Bhaskara Finance Tbk Tahun 2025 | Submission of the Revised
Business Plan for 2025 of PT Radana Bhaskara Finance Tbk
21. 9 Mei 2025 Penyampaian Pengumuman Rapat Umum Pemegang Saham 090/LCS/OJK/V/2025
9 May 2025 Tahunan (“RUPST”) dan Rapat Umum Pemegang Saham Luar
Biasa (“RUPSLB”) PT Radana Bhaskara Finance Tbk (“Perseroan”)
| Submission of the Announcement of the Annual General
Meeting of Shareholders and Extraordinary General Meeting of
Shareholders of PT Radana Bhaskara Finance Tbk
22. 14 Mei 2025 Penyampaian Risalah Rapat Umum Pemegang Saham Luar Biasa 094/LCS/OJK/V/2025
14 May 2025 (“RUPSLB”) PT Radana Bhaskara Finance Tbk | Submission of the
Minutes of the Extraordinary General Meeting of Shareholders of
PT Radana Bhaskara Finance Tbk
23. 22 Mei 2025 Keterbukaan Informasi Pengunduran Diri Komisaris Perseroan | 098/LCS/OJK/V/2025
22 May 2025 Disclosure of the Resignation of the Commissioner of PT Radana
Bhaskara Finance Tbk
24. 27 Mei 2025 Perubahan Sekretaris Perusahaan PT Radana Bhaskara Finance 100/LCS/OJK/V/2025
27 May 2025 Tbk | Change of the Secretary of the Company of PT Radana
Bhaskara Finance Tbk
25. 28 Mei 2025 Penyampaian Penyesuaian Rencana Bisnis Unit Usaha Syariah 101/LCS/OJKIKNB/V/2025
28 May 2025 PT Radana Bhaskara Finance Tbk (“Perseroan”) Tahun 2025 |
Submission of the Adjusted Business Plan for the Sharia Business
Unit of PT Radana Bhaskara Finance Tbk for 2025
26. 28 Mei 2025 Penyampaian Pemanggilan Rapat Umum Pemegang Saham 102/LCS/OJK/V/2025
28 May 2025 Tahunan (“RUPST”) dan Rapat Umum Pemegang Saham Luar
Biasa (“RUPSLB”) PT Radana Bhaskara Finance Tbk (“Perseroan”).
| Submission of the Call for the Annual General Meeting of
Shareholders and Extraordinary General Meeting of Shareholders
of PT Radana Bhaskara Finance Tbk
27. 12 Juni 2025 Laporan Hasil Evaluasi Komite Audit terhadap Pelaksanaan 105/LCS/OJK/VI/2025
12 June 2025 Pemberian Jasa Audit atas Informasi Keuangan Historis
Tahunan Tahun Buku 2024 PT Radana Bhaskara Finance Tbk |
Submission of the Evaluation Results of the Audit Committee for
the Implementation of the Audit Services for the 2024 Annual
Financial Information of PT Radana Bhaskara Finance Tbk
28. 19 Juni 2025 Pendaftaran User Administrator Responsible Officer (ARO) 114/FAC/OJK/VI/2025
19 June 2025 Aplikasi Pelaporan Online (APOLO) Modul Laporan Profesi
Keuangan Akuntan Publik/Kantor Akunta Publik (AP/KAP) |
Registration of User Administrator Responsible Officer for the
Online Reporting Application for the Financial Profession Report
of Public Accountants/Accounting Firms
29. 20 Juni 2025 Pendaftaran User Administrator Responsible Officer (ARO) 116/LCS/IKNB/VI/2025
20 June 2025 Aplikasi Pelaporan Online (APOLO) Modul Laporan Profesi
Keuangan Akuntan Publik/Kantor Akuntan Publik (AP/KAP) |
Registration of User Administrator Responsible Officer for the
Online Reporting Application for the Financial Profession Report
of Public Accountants/Accounting Firms
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 320
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
320 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Tanggal Perihal Nomor Surat Pelaporan
No.
Date Subject Report Number
30. 25 Juni 2025 Penyampaian Ringkasan Risalah Rapat Umum Pemegang Saham 118/LCS/OJK/VI/2025
25 June 2025 Tahunan (“RUPST”) dan Rapat Umum Pemegang Saham Luar
Biasa (“RUPSLB”) PT Radana Bhaskara Finance Tbk | Submission
of the Summary of the Minutes of the Annual General Meeting of
Shareholders and Extraordinary General Meeting of Shareholders
of PT Radana Bhaskara Finance Tbk
31. 18 Juli 2025 Tindak Lanjut atas Surat OJK No S-321/PL.113/2025 mengenai 127/LCS/OJKIKNB/VII/2025
18 July 2025 Aset Produktif Bermasalah UUS PT Radana Bhaskara Finance Tbk
| Follow-up on OJK Letter No. S-321/PL.113/2025 regarding Non-
Performing Productive Assets of PT Radana Bhaskara Finance
Tbk
32. 22 Juli 2025 Penyampaian Risalah Rapat Umum Pemegang Saham Tahunan 129/LCS/OJK/VII/2025
22 July 2025 (“RUPST”) dan Rapat Umum Pemegang Saham Luar Biasa
(“RUPSLB”) PT Radana Bhaskara Finance Tbk | Submission of
the Minutes of the Annual General Meeting of Shareholders and
Extraordinary General Meeting of Shareholders of PT Radana
Bhaskara Finance Tbk
33. 25 Juli 2025 Pemenuhan Kewajiban Pelaporan Pengkinian Data Beneficial 130/LCS/OJK/VII/2025
25 July 2025 Owner PT Radana Bhaskara Finance Tbk | Submission of the
Beneficial Owner Data Update Report of PT Radana Bhaskara
Finance Tbk
34. 31 Juli 2025 Rencana Penyampaian Laporan Keuangan Audited untuk Periode 144/LCS/OJK-BEI/VII/2025
31 July 2025 yang Berakhir pada Tanggal 30 Juni 2025 PT Radana Bhaskara
Finance Tbk (“Perseroan”) | Plan to Submit Audited Financial
Statements for the Period Ended 30 June 2025 of PT Radana
Bhaskara Finance Tbk (“Company”)
35. 31 Juli 2025 Penyampaian Hasil Pertemuan Antara PT Radana Bhaskara 143/LCS/OJKIKNB/VII/2025
31 July 2025 Finance Tbk dan Kreditur Lain Terkait Penanganan Debitur a.n.
PT Uninet Media Sakti | Submission of Results of the Meeting
Between PT Radana Bhaskara Finance Tbk and Other Creditors
Regarding the Handling of Debtor a.n. PT Uninet Media Sakti
36. 1 Agustus 2025 Penyampaian Dokumen dan Informasi Tambahan atas Rencana 147/LCS/OJK/VII/2025
1 August 2025 Penerbitan Efek Bersifat Utang | Submission of Documents
and Additional Information Regarding the Plan to Issue Debt
Securities
37. 4 Agustus 2025 Surat Tanggapan atas Hasil Rapat Secara Online dengan OJK 122/CDM/OJK/VII/2025
4 August 2025 Terkait Monitoring Permintaan IDep SLIK | Response Letter
Regarding the Online Meeting Results with OJK Regarding the
Monitoring Request for SLIK IDep
38. 7 Agustus 2025 Permohonan Penambahan Kuota Penarikan Data Informasi 149/CA/OJK/VIII/2025
7 August 2025 Debitur (SLIK) | Request for Additional Quota for Debtor Data
Information Withdrawal (SLIK)
39. 15 Agustus 2025 Pelaporan Perubahan Pimpinan Unit Usaha Syariah | Reporting of 154/LCS/OJKIKNB/VIII/2025
15 August 2025 Changes in the Leadership of the Sharia Business Unit
40. 22 Agustus 2025 Laporan Perubahan Kepala Unit Audit Internal PT Radana 155/LCS/OJK/VIII/2025
22 August 2025 Bhaskara Finance Tbk | Report on the Change of Head of Internal
Audit Unit of PT Radana Bhaskara Finance Tbk
41. 27 Agustus 2025 Konfirmasi Penundaan Rencana Penerbitan Efek Melalui 165/LCS/OJK/VIII/2025
27 August 2025 Penawaran Umum PT Radana Bhaskara Finance Tbk | Confirmation
of Postponement of the Planned Issuance of Securities through
Public Offering of PT Radana Bhaskara Finance Tbk
42. 2 September 2025 Laporan Pengawasan atas Pelaporan Realisasi Rencana Bisnis 169/FAC/OJKIKNB/IX/2025
2 September 2025 Semester 1 Tahun 2025 | Supervision Report on the Realization of
the Business Plan for the First Semester of 2025
43.. 2 September 2025 Laporan Realisasi Rencana Bisnis Semester 1Tahun 2025 | Report 168/FAC/OJKIKNB/IX/2025
2 September 2025 on the Realization of the Business Plan for the First Semester of
2025
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 321
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 321
Tanggal Perihal Nomor Surat Pelaporan
No.
Date Subject Report Number
44. 15 September Pelaporan Perubahan Pimpinan Unit Usaha Syariah | Reporting of 154/LCS/OJKIKNB/VIII/2025
2025 Changes in the Leadership of the Sharia Business Unit
45. 24 September Tanggapan atas Surat OJK Nomor S-1916/PL.111/2025 | Response 180/LCS/OJK/IX/2025
2025 to OJK Letter No. S-1916/PL.111/2025
46. 24 September Tanggapan atas Surat Pembinaan Terhadap PT Radana Bhaskara 181/LCS/OJK/IX/2025
2025 Finance (“Perusahaan”) | Response to the Supervision Letter
Regarding PT Radana Bhaskara Finance (“Company”)
47. 2 Oktober 2025 Penyampaian Laporan Keuangan Audited untuk Periode yang 182/LCS/OJK-BEI/X/2025
2 Oktober 2025 Berakhir Pada Tanggal 30 Juni 2025 PT Radana Bhaskara Finance
Tbk | Submission of the Audited Financial Statements for the
Period Ended 30 June 2025 of PT Radana Bhaskara Finance Tbk
48. 31 Oktober 2025 Penyampaian Laporan Keuangan Triwulan III tahun 2025 PT 195/LCS/OJK-BEI/X/2025
31 October 2025 Radana Bhaskara Finance Tbk | Submission of the Third Quarter
2025 Financial Statements of PT Radana Bhaskara Finance Tbk
49. 11 November 2025 Pelaporan Perubahan Pimpinan Unit Usaha Syariah (revisi) | 197/LCS/OJKIKNB/XI/2025
Reporting of Changes in the Leadership of the Sharia Business
Unit (revision)
50. 14 November 2025 Penjelasan Atas Surat Pembinaan terkait Rasio Beban Operasional 202/LCS/OJK/XI/2025
terhadap Pendapatan Operasional PT Radana Bhaskara Finance
Tbk | Explanation of the Supervision Letter regarding the
Operational Expense to Operational Income Ratio of PT Radana
Bhaskara Finance Tbk
51. 24 November Penjelasan Atas Surat Pembinaan atas Kinerja UUS PT Radana 205/LCS/OJK/XI/2025
2025 Bhaskara Finance, Tbk | Explanation of the Supervision Letter
Regarding the Performance of the Sharia Business Unit of PT
Radana Bhaskara Finance Tbk
52. 28 November Penyampaian Rencana Aksi Keuangan Berkelanjutan PT Radana 207/LCS/OJK/XI/2025
2025 Bhaskara Finance Tbk | Submission of the Sustainable Financial
Action Plan of PT Radana Bhaskara Finance Tbk
53. 28 November Pelaporan Rencana Bisnis Tahunan PT Radana Bhaskara Finance 209/LCS/OJK/Xi/2025
2025 Tbk | Submission of the Annual Business Plan Report of PT
Radana Bhaskara Finance Tbk
54. 3 Desember 2025 Permohonan Perubahan User Administrator Responsible Officer 206/ERM/OJK/XII/2025
3 December 2025 (ARO) Aplikasi Pelaporan Online (APOLO) Modul APU-PPT |
Request for Change of User Administrator Responsible Officer
for the Online Reporting Application APU-PPT Module
55. 4 Desember 2025 Penyampaian Salinan Perjanjian Pendanaan antara PT Radana 208/LCS/OJK/XII/2025
4 December 2025 Bhaskara Finance Tbk ("Perseroan") dengan Kreditur | Submission
of a Copy of the Financing Agreement between PT Radana
Bhaskara Finance Tbk (“Company”) and Creditors
56. 16 Desember 2025 Permohonan Perpanjangan Kuota Penarikan Data Informasi 220/CDM/OJK/XII/2025
16 December Debitur (SLIK) | Request for Extension of Quota for Debtor Data
2025 Information Withdrawal (SLIK)
57. 16 Desember 2025 Laporan Penunjukan Akuntan Publik dan/atau Kantor Akuntan 221/LCS/OJK/XII/2025
16 December Publik dalam rangka audit atas informasi keuangan historis
2025 tahunan 2025 PT Radana Bhaskara Finance Tbk | Report on the
Appointment of a Public Accountant and/or Public Accounting
Firm for the Audit of the 2025 Annual Historical Financial
Information of PT Radana Bhaskara Finance Tbk
58. 16 Desember 2025 Laporan Perubahan Susunan Direksi PT Radana Bhaskara Finance 233/LCS/OJK/XII/2025
16 December Tbk | Report on Changes in the Board of Directors of PT Radana
2025 Bhaskara Finance Tbk
59. 19 Desember 2025 Tindak Lanjut Penyelarasan Data Susunan Direksi, Dewan 228/LCS/OJK/XII/2025
19 December Komisaris, dan/atau Dewan Pengawas Syariah PT Radana
2025 Bhaskara Finance Tbk (“Perseroan”) | Follow-up on the Alignment
of Data on the Board of Directors, Board of Commissioners, and/
or Sharia Supervisory Board of PT Radana Bhaskara Finance Tbk
(“Company”)
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Tanggal Perihal Nomor Surat Pelaporan
No.
Date Subject Report Number
60. 30 Desember Tanggapan Permintaan Data, Informasi, dan Dokumen Mengenai 232/LCS/OJK/XII/2025
2025 Dampak dan Tindak Lanjut Terkait Dampak Bencana Alam
30 December di Wilayah Sumatera | Response to the Request for Data,
2025 Information, and Documents Regarding the Impact and Follow-
up on the Impact of the Natural Disaster in the Sumatra Region
Hubungan Investor Investor Relations
Hubungan Investor merupakan salah satu fungsi penting Investor Relations is an important function carried out by
yang dijalankan oleh Sekretaris Perusahaan dalam the Corporate Secretary to build and maintain effective,
rangka membangun dan menjaga komunikasi yang transparent, and sustainable communication between
efektif, transparan, dan berkelanjutan antara Perseroan the Company, shareholders, investors, and the capital
dengan para pemegang saham, investor, serta komunitas market community. Through this function, the Corporate
pasar modal. Melalui fungsi ini, Sekretaris Perusahaan Secretary acts as the main liaison, ensuring the timely
berperan sebagai penghubung utama yang memastikan and accurate delivery of relevant information regarding
tersampaikannya informasi yang relevan, akurat, dan the Company’s performance, strategy, and business
tepat waktu mengenai kinerja, strategi, serta prospek prospects.
usaha Perseroan.
Dalam pelaksanaannya, Sekretaris Perusahaan In its implementation, the Corporate Secretary
mengoordinasikan berbagai aktivitas Hubungan coordinates various Investor Relations activities,
Investor, antara lain penyediaan informasi korporasi including the provision of corporate information through
melalui laporan berkala, keterbukaan informasi, serta periodic reports, disclosures, and official communication
sarana komunikasi resmi Perseroan seperti situs web channels such as the Company’s website and other
dan publikasi lainnya. Sekretaris Perusahaan juga publications. The Corporate Secretary also facilitates
memfasilitasi komunikasi antara manajemen dengan communication between management, investors, and
investor dan analis, termasuk dalam penyelenggaraan analysts, including organizing the General Meeting of
Rapat Umum Pemegang Saham (RUPS), paparan publik, Shareholders (GMS), public presentations, and other
serta kegiatan lain yang bertujuan untuk meningkatkan activities aimed at enhancing investor understanding of
pemahaman investor terhadap kondisi dan arah the Company’s condition and strategic direction.
strategis Perseroan.
Selain itu, Sekretaris Perusahaan memastikan bahwa Furthermore, the Corporate Secretary ensures that all
seluruh aktivitas Hubungan Investor dilaksanakan sesuai Investor Relations activities are conducted in compliance
dengan ketentuan peraturan perundang-undangan with applicable laws and regulations, particularly those
yang berlaku, khususnya terkait keterbukaan informasi related to information disclosure and equal treatment of
dan perlakuan yang setara kepada seluruh pemegang all shareholders. This ensures that each investor has fair
saham. Dengan demikian, setiap investor memperoleh and non-discriminatory access to information.
akses informasi yang adil dan tidak diskriminatif.
Pada prinsipnya, fungsi utama hubungan investor adalah In principle, the main function of investor relations is
membina hubungan baik dan berinteraksi dengan to build good relationships and interact with investors,
investor, profesi penunjang pasar modal, dan pemegang capital market professionals, and shareholders, which
saham, yang mencakup: includes:
1. Mengembangkan strategi komunikasi yang berkaitan 1. Developing communication strategies related to
dengan investor, calon investor potensial, analis, dan investors, potential investors, analysts, and the
masyarakat pasar modal secara umum; capital market community at large;
2. Mengkomunikasikan kinerja Perseroan kepada 2. Communicating the Company’s performance to
pihak eksternal seperti investor dan calon investor external parties such as investors and potential
potensial; investors;
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3. Menjaga hubungan baik dengan investor, analis, dan 3. Maintaining good relationships with investors,
lembaga pemeringkat; analysts, and rating agencies;
4. Mengkoordinasikan penyusunan, penerbitan, dan 4. Coordinating the preparation, publication, and
distribusi Laporan Tahunan (Annual Report) kepada distribution of the Annual Report to all stakeholders;
seluruh pemangku kepentingan;
5. Menyediakan data dan informasi Perseroan bagi 5. Providing data and information about the Company
investor dan masyarakat, serta pasar modal. to investors, the public, and the capital market.
Melalui pelaksanaan fungsi Hubungan Investor yang Through the professional implementation of the Investor
profesional dan berorientasi pada transparansi, Relations function, focused on transparency, the
Sekretaris Perusahaan berkontribusi dalam Corporate Secretary contributes to increasing investor
meningkatkan kepercayaan investor, menjaga reputasi trust, maintaining the Company’s reputation in the
Perseroan di pasar modal, serta mendukung terciptanya capital market, and supporting the creation of long-
hubungan jangka panjang yang saling menguntungkan term, mutually beneficial relationships between the
antara Perseroan dan para pemangku kepentingan. Company and its stakeholders.
Audit Internal (AI)
Internal Audit (AI)
Audit Internal (AI) merupakan fungsi independen dan Internal Audit (AI) is an independent and objective
objektif yang dibentuk untuk memberikan nilai tambah function established to provide added value and enhance
serta meningkatkan kualitas pengendalian internal, the quality of internal control, risk management, and
manajemen risiko, dan proses tata kelola Perseroan. corporate governance processes within the Company.
Keberadaan Audit Internal bertujuan untuk membantu The purpose of Internal Audit is to assist management
manajemen dan Dewan Komisaris, khususnya melalui and the Board of Commissioners, particularly through
Komite Audit, dalam memastikan bahwa seluruh the Audit Committee, in ensuring that all operational
kegiatan operasional Perseroan telah berjalan secara activities of the Company are conducted effectively,
efektif, efisien, serta sesuai dengan kebijakan internal efficiently, and in accordance with internal policies and
dan ketentuan peraturan perundang-undangan yang applicable laws and regulations.
berlaku.
Dalam menjalankan perannya, Audit Internal melakukan In carrying out its role, Internal Audit systematically
penilaian dan pengujian secara sistematis terhadap evaluates and tests the adequacy and effectiveness of
kecukupan dan efektivitas sistem pengendalian internal, the internal control system, compliance with regulations,
kepatuhan terhadap peraturan, serta keandalan and the reliability of financial and operational reporting.
pelaporan keuangan dan operasional. Audit Internal Internal Audit also plays a role in identifying potential
juga berperan dalam mengidentifikasi potensi risiko dan risks and providing recommendations for improvements
memberikan rekomendasi perbaikan guna mendukung to support the achievement of business objectives and
pencapaian tujuan usaha dan keberlanjutan Perseroan. the Company’s sustainability.
Tujuan dari dibentuknya Audit Internal yaitu : The objectives of the establishment of Internal Audit are:
1. Meningkatkan Efisiensi Operasional 1. Improving Operational Efficiency
Audit Internal membantu mengidentifikasi area Internal Audit helps identify areas that need
yang membutuhkan peningkatan efisiensi dan improvement in efficiency and productivity, ensuring
produktivitas, memastikan sumber daya perusahaan that the Company’s resources are utilized optimally.
digunakan secara optimal.
2. Memastikan Kepatuhan 2. Ensuring Compliance
Memastikan bahwa aktivitas perusahaan mematuhi Ensuring that the Company’s activities comply
peraturan, kebijakan internal, dan standar yang with regulations, internal policies, and applicable
berlaku, baik secara lokal maupun internasional. standards, both locally and internationally.
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3. Menilai Pengendalian Internal 3. Assessing Internal Control
Mengevaluasi efektivitas pengendalian internal Evaluating the effectiveness of internal controls
yang dirancang untuk melindungi aset perusahaan, designed to protect the Company’s assets, prevent
mencegah penipuan, dan memastikan integritas fraud, and ensure the integrity of financial reports.
laporan keuangan.
4. Meningkatkan Tata Kelola Perusahaan Audit Internal 4. Enhancing Corporate Governance
mendukung implementasi tata kelola perusahaan Internal Audit supports the implementation of good
yang baik dengan memberikan masukan kepada corporate governance by providing feedback to
manajemen dan komite audit tentang area yang management and the Audit Committee on areas that
memerlukan perbaikan. need improvement.
5. Manajemen Risiko 5. Risk Management
Membantu perusahaan mengidentifikasi, menilai, dan Helping the Company identify, assess, and manage
mengelola risiko potensial yang dapat memengaruhi potential risks that could impact the achievement of
pencapaian tujuan strategisnya. its strategic objectives.
Melalui pelaksanaan fungsi Audit Internal yang Through the professional and independent execution
profesional dan independen, Perseroan berupaya of Internal Audit functions, the Company seeks to
memperkuat penerapan Tata Kelola Perusahaan yang strengthen the implementation of Good Corporate
Baik, meningkatkan akuntabilitas, serta membangun Governance, enhance accountability, and build
kepercayaan pemangku kepentingan terhadap integritas stakeholder trust in the integrity and performance of the
dan kinerja Perseroan. Company.
Piagam AI Internal Audit Charter
Piagam Audit Internal (AI) merupakan landasan formal The Internal Audit Charter serves as the formal foundation
yang mengatur peran, kewenangan, serta tanggung that governs the role, authority, and responsibilities
jawab fungsi Audit Internal dalam menjalankan tugasnya of the Internal Audit function in performing its duties
secara independen dan objektif. Keberadaan Piagam independently and objectively. The existence of this
ini bertujuan untuk memastikan bahwa aktivitas Audit Charter aims to ensure that Internal Audit activities are
Internal dilaksanakan secara konsisten, terstruktur, dan carried out consistently, structured, and in alignment
selaras dengan prinsip Tata Kelola Perusahaan yang Baik with the principles of Good Corporate Governance and
serta ketentuan peraturan perundang-undangan yang applicable regulations.
berlaku.
Piagam Audit Internal telah diperbarui dan dinyatakan The Internal Audit Charter was updated and declared
berlaku efektif sejak tanggal 21 Februari 2022. Pembaruan effective on February 21, 2022. The update was made
Piagam ini dilakukan untuk menyesuaikan dengan to align with regulatory developments, organizational
perkembangan regulasi, kebutuhan organisasi, serta needs, and best practices in internal auditing. With this
praktik terbaik di bidang audit internal. Dengan adanya Charter, Internal Audit has clear guidelines for performing
Piagam tersebut, Audit Internal memiliki pedoman assurance and consulting functions to support the
yang jelas dalam melaksanakan fungsi assurance dan improvement of internal controls, risk management, and
konsultasi guna mendukung peningkatan efektivitas corporate governance processes within the Company.
pengendalian internal, manajemen risiko, dan proses tata The Internal Audit Charter contains guidelines for the
kelola Perseroan. Piagam Audit Internal berisi pedoman Internal Audit function, including the following:
kerja Audit Internal yang mencakup hal-hal berikut:
1. Visi dan Misi Audit Internal; 1. Vision and Mission of Internal Audit;
2. Tujuan Unit Audit Internal; 2. Objectives of the Internal Audit Unit;
3. Struktur dan Kedudukan Unit Audit Internal; 3. Structure and Position of the Internal Audit Unit;
4. Wewenang Unit Audit Internal; 4. Authority of the Internal Audit Unit;
5. Tugas dan Tanggung Jawab Unit Audit Internal; 5. Duties and Responsibilities of the Internal Audit Unit;
6. Ruang Lingkup Kerja; 6. Scope of Work;
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7. Laporan Hasil Pemeriksaan Unit Audit Internal; 7. Reporting of Internal Audit Results;
8. Persyaratan Audit Internal; 8. Internal Audit Requirements;
9. Kode Etik Unit Audit Internal. 9. Code of Ethics for the Internal Audit Unit.
Piagam AI juga mengacu pada Peraturan OJK No. 56/ The Internal Audit Charter also refers to OJK Regulation
POJK.04/2015 tentang Pembentukan dan Pedoman No. 56/POJK.04/2015 concerning the Formation and
Penyusunan Piagam Unit Audit Internal. Guidelines for the Preparation of the Internal Audit Unit
Charter.
Struktur dan Kedudukan AI Structure and Position of Internal
Audit
Untuk mendukung pelaksanaan tugas secara efektif To support the effective and objective execution of
dan objektif, Audit Internal ditempatkan dalam struktur duties, Internal Audit is placed within an independent
organisasi yang independen dan memiliki posisi strategis organizational structure and holds a strategic position
di lingkungan Perseroan. Fungsi Audit Internal berada within the Company. The Internal Audit function is
langsung di bawah Direktur Utama dan dikoordinasikan directly under the CEO and coordinated by the Head of
oleh Kepala Departemen Audit Internal. Penempatan the Internal Audit Department. This placement ensures
ini dimaksudkan untuk menjaga independensi serta the independence and objectivity of the internal auditor,
objektivitas auditor internal, sehingga seluruh kegiatan allowing all audit activities to be carried out without
audit dapat dilaksanakan tanpa adanya pengaruh atau influence or intervention from the audited parties.
intervensi dari pihak yang diaudit. Dengan kedudukan With this position, Internal Audit serves as a strategic
tersebut, Audit Internal berperan sebagai mitra partner to management in evaluating the effectiveness
strategis manajemen dalam mengevaluasi efektivitas of internal controls, identifying and mitigating risks, and
pengendalian internal, mengidentifikasi dan memitigasi providing ongoing recommendations for improvement
risiko, serta memberikan rekomendasi perbaikan yang to support the implementation of Good Corporate
berkelanjutan guna mendukung penerapan Tata Kelola Governance.
Perusahaan yang Baik.
Struktur organisasi Audit Internal ditetapkan berdasarkan The organizational structure of Internal Audit is
Internal Memo Struktur Organisasi Perseroan Nomor determined based on the Company’s Internal Memo
05/IM-PMGA/II/2025 tanggal 13 Februari 2025.. Dalam on Organizational Structure No. 05/IM-PMGA/II/2025
pelaksanaan tugasnya, Audit Internal bertanggung jawab dated February 13, 2025. In performing its duties, Internal
kepada Direktur Utama dan memiliki akses komunikasi Audit reports to the CEO and has direct communication
langsung dengan Dewan Komisaris serta Komite Audit access with the Board of Commissioners and the Audit
untuk menyampaikan hasil pemeriksaan dan hal-hal Committee to present audit findings and other strategic
strategis lainnya. matters.
PRESIDENT DIRECTOR
HEAD OF INTERNAL AUDIT
DEPARTMENT
DESK AUDIT & DATA ANTI FRAUD, INTERNAL
INTERNAL AUDIT
ANALYTICS CONTROL & DEVELOPMENT
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Profil Audit Internal Internal Audit Profile
Pada tahun 2025, Audit Internal Perseroan terdiri dari In 2025, the Company’s Internal Audit function consisted
Head of Internal Audit Department, Internal Audit, of the Head of the Internal Audit Department, Internal
Desk Audit & Data Analytics, dan Anti Fraud & Internal Auditors, Desk Audit & Data Analytics, and Anti-Fraud &
Control. Internal Control.
Mochamad Faisal
Kepala Audit Internal
Head of Internal Audit
Usia 43 Tahun | 43 Years Old
Age
Domisili & Kewarganegaraan Jakarta, Indonesia | Jakarta, Indonesian
Residence & Nationality
Dasar Hukum Pengangkatan Surat Keputusan Direksi No. 064/HCD-RBF/SK/VII/2025 Tanggal 25 Juli 2025 | Directors’
Legal Basis for Appointment Decision Letter No. 064/HCD-RBF/SK/VII/2025 Dated 25 July 2025
Riwayat Pendidikan Sarjana Ekonomi di Universitas Mercubuana (2001 – 2006) | Bachelor of Economics,
Educational Background Universitas Mercubuana (2001 – 2006)
Riwayat Karier • PT Ahad Detha Utama – Internal Control (2008 – 2011)
Career History • PT CIMB Niaga Auto Finance – Internal Audit Team Leader (2011 – 2018)
• PT Perkasa Internusa Mandiri (Alfaland Group) – SPV Internal Audit (2019 – 2023)
• PT Radana Bhaskara Finance – SPV Internal Audit (2023 – 2025)
• PT Radana Bhaskara Finance – Dept Head of Internal Audit (pjs) (2025 – Sekarang)
• PT Ahad Detha Utama – Internal Control (2008 – 2011)
• PT CIMB Niaga Auto Finance – Internal Audit Team Leader (2011 – 2018)
• PT Perkasa Internusa Mandiri (Alfaland Group) – SPV Internal Audit (2019 – 2023)
• PT Radana Bhaskara Finance – SPV Internal Audit (2023 – 2025)
• PT Radana Bhaskara Finance – Department Head of Internal Audit (pjs) (2025 – Present)
Rangkap Jabatan Tidak memiliki rangkap jabatan di Perusahaan lain. | No affiliation with members of the
Concurrent Position Board of Commissioners, Board of Directors, or Major Shareholders.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi dan Pemegang
Affiliation Saham Utama. | No concurrent positions in other companies.
Sertifikasi • Certified Associate Anti Fraud (CAAF) – Hikmah Awdit Indonesia;
Certifications • Certified Internal Auditor Profesional Specialist (CIAPS) – Revolusion Mind Indonesia;
• Pelatihan Pengenalan ISO 27001:2022 dan Internal Audit ISO 27001:2022 based on
19011:2018: - OSI Konsultan;
• Excel 365 Customized – Executrain
• Penyegaran POJK Bagi Emiten Perusahaan Publik – Asosiasi Emitren Indonesia;
• In-House Training Audit Forensik – Lembaga Pengembangan Fraud Auditing;
• Effective Supervisor Training – Calling;
• Fraud & Investigative Auditing – Mairodi Mandiri Sejahtera;
• Fraud Investigation Training – Pandu Putra Mataram;
• Basic Audit & Risk Based Internal Audit – CIMB Niaga Auto Finance.
• Certified Associate Anti Fraud (CAAF) – Hikmah Awdit Indonesia
• Certified Internal Auditor Professional Specialist (CIAPS) – Revolusion Mind Indonesia
• ISO 27001:2022 Introduction and Internal Audit Training (ISO 27001:2022 based on
19011:2018) – OSI Consultants
• Excel 365 Customized – Executrain
• POJK Refreshment for Public Company Issuers – Indonesian Issuers Association
• In-House Forensic Audit Training – Fraud Auditing Development Institute
• Effective Supervisor Training – Calling
• Fraud & Investigative Auditing – Mairodi Mandiri Sejahtera
• Fraud Investigation Training – Pandu Putra Mataram
• Basic Audit & Risk-Based Internal Audit – CIMB Niaga Auto Finance
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Persyaratan Kualifikasi Dan Sertifikasi Qualification and Certification
Profesi AI Requirements for Internal Audit (AI)
Professionals
Piagam Audit Internal telah mengatur persyaratan/ The Internal Audit Charter has established the
kriteria untuk personel AI yaitu sebagai berikut : requirements/criteria for AI personnel as follows:
1. Memiliki perilaku yang berintegritas, profesional, 1. Exhibiting behavior that is integral, professional,
independen, jujur dan obyektif dalam setiap independent, honest, and objective in every task;
pekerjaan;
2. Memiliki pengetahuan dan keahlian untuk 2. Possessing the knowledge and expertise to carry out
melaksanakan tanggung jawabnya; their responsibilities;
3. Memiliki kecakapan untuk berinteraksi dan 3. Having the ability to interact and communicate
berkomunikasi baik lisan maupun tertulis secara effectively, both verbally and in writing;
efektif;
4. Memahami prinsip-prinsip tata kelola Perseroan 4. Understanding the principles of good corporate
yang baik dan manajemen risiko; governance and risk management;
5. Wajib menjaga kerahasiaan informasi dan/atau data 5. Required to maintain the confidentiality of the
Perseroan; Company’s information and/or data;
6. Wajib mematuhi standar profesi yang dikeluarkan 6. Required to comply with the professional standards
oleh Asosiasi Audit Internal yang ada di Indonesia issued by the Internal Audit Association in Indonesia
dan wajib mematuhi Kode Etik Audit Internal; and adhere to the Internal Audit Code of Ethics;
7. Wajib menjaga kerahasiaan informasi dan/atau data 7. Required to maintain the confidentiality of the
Perseroan terkait pelaksanaan tugas dan tanggung Company’s information and/or data related to the
jawab Audit Internal kecuali diwajibkan berdasarkan execution of Internal Audit duties, except when
peraturan perundang-undangan atau penetapan required by law or a court decision;
atau putusan pengadilan;
8. Dilarang merangkap jabatan sebagai pelaksana 8. Prohibited from holding operational roles within the
kegiatan operasional Perseroan, baik di Perseroan Company or its subsidiaries;
maupun di anak Perseroan;
9. Bersedia secara terus menerus meningkatkan 9. Willing to continuously improve knowledge, skills,
pengetahuan, keahlian dan kemampuan professionalism, and the quality of their work.
profesionalisme serta kualitas pekerjaannya.
Setiap anggota Audit Internal dipilih berdasarkan Each Internal Audit member is selected based on
kompetensi dan integritasnya, guna memastikan bahwa competence and integrity to ensure that evaluations of
evaluasi yang dilakukan terhadap pengendalian internal, internal controls, compliance, and risk management are
kepatuhan, dan manajemen risiko dapat berjalan secara carried out effectively. With the right composition, the
efektif. Dengan komposisi yang tepat, fungsi Audit Internal Audit function can make a tangible contribution
Internal dapat memberikan kontribusi nyata dalam to improving operational efficiency and ensuring the
meningkatkan efisiensi operasional dan memastikan achievement of the organization’s strategic goals.
tercapainya tujuan strategis organisasi.
Pada tahun 2025, Departemen Audit Internal didukung In 2025, the Internal Audit Department was supported
oleh 5 (lima) personil yang terdiri dari 1 (satu) Head of by 5 (five) personnel, consisting of 1 (one) Head of
Internal Audit, 2 (dua) Auditor, 1 (satu) Desk Audit & Internal Audit, 2 (two) Auditors, 1 (one) Desk Audit
Data Analytics dan 1 (satu) Audit QA, Development & Data Analytics, and 1 (one) Audit QA, Anti-Fraud
Anti – Fraud, & Internal Control & Development. Development, and Internal Control & Development.
Setiap auditor internal juga memiliki kualifikasi dan/atau Each internal auditor also holds qualifications and/or
sertifikasi untuk menunjang profesi Audit Internal. Saat certifications to support their Internal Audit profession.
ini salah satu auditor telah memiliki beragam sertifikasi Currently, one of the auditors holds various certifications,
seperti: qualified internal auditor tingkat dasar lanjutan., such as qualified internal auditor at both basic and
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sertifikasi Associate Anti Fraud dan sertifikasi Internal advanced levels, Associate Anti-Fraud certification, and
Auditor Profesional Specialist. Professional Internal Auditor Specialist certification.
Independensi Auditor Internal Independence of Internal Auditors
Independensi Auditor Internal merupakan prinsip The independence of Internal Auditors is a fundamental
utama yang menjamin objektivitas dan kredibilitas principle that guarantees the objectivity and credibility
pelaksanaan fungsi Audit Internal di Perseroan. of the Internal Audit function within the Company.
Independensi ini diperlukan agar Auditor Internal Independence is required so that Internal Auditors
dapat menjalankan tugas pemeriksaan, evaluasi, serta can perform their examination, evaluation, and
pemberian rekomendasi secara profesional, bebas dari recommendation tasks professionally, free from any
pengaruh, tekanan, maupun benturan kepentingan yang influence, pressure, or conflicts of interest that may
dapat memengaruhi penilaian dan hasil audit. affect their judgment and audit outcomes.
Dalam penerapannya, Auditor Internal ditempatkan In practice, Internal Auditors are placed within an
pada struktur organisasi yang memungkinkan organizational structure that allows them to perform
pelaksanaan tugas secara mandiri, dengan akses their duties independently, with direct access to the
langsung kepada Direktur Utama, Dewan Komisaris, CEO, Board of Commissioners, and Audit Committee.
dan Komite Audit. Auditor Internal tidak terlibat dalam Internal Auditors are not involved in the day-to-day
kegiatan operasional sehari-hari yang menjadi objek operations that are the subject of the audit, ensuring
audit, sehingga dapat menjaga sikap objektif dan tidak they can maintain objectivity and impartiality when
memihak dalam melakukan penilaian atas kecukupan assessing the adequacy and effectiveness of internal
dan efektivitas pengendalian internal, manajemen risiko, controls, risk management, and compliance with
serta kepatuhan terhadap peraturan dan kebijakan Company regulations and policies.
Perseroan.
Perseroan juga memastikan bahwa Auditor Internal The Company also ensures that Internal Auditors adhere
mematuhi kode etik profesi dan standar audit internal to professional codes of ethics and internal audit
yang berlaku, termasuk menjaga kerahasiaan informasi standards, including maintaining confidentiality and
serta menghindari konflik kepentingan. Setiap potensi avoiding conflicts of interest. Any potential conflicts of
benturan kepentingan wajib diungkapkan dan ditangani interest must be disclosed and handled according to
sesuai dengan ketentuan yang berlaku. Dengan applicable regulations. By maintaining the independence
terjaganya independensi Auditor Internal, Perseroan of Internal Auditors, the Company gains adequate
dapat memperoleh keyakinan yang memadai atas assurance regarding the reliability of internal controls
keandalan proses pengendalian dan tata kelola, sekaligus and governance processes, while also promoting
mendorong perbaikan berkelanjutan dalam mendukung continuous improvements to support the achievement
pencapaian tujuan dan keberlanjutan usaha Perseroan. of the Company’s goals and sustainability.
Tugas dan Tanggung Jawab AI Tahun Internal Audit Duties and
2025 Responsibilities in 2025
Sesuai dengan Piagam Audit Internal, unit audit internal In accordance with the Internal Audit Charter, the
bertugas untuk: internal audit unit is tasked with:
1. Membantu tugas Direktur Utama dan Dewan 1. Assisting the CEO and Board of Commissioners
Komisaris dalam melakukan pengawasan dengan cara in monitoring activities by operationally detailing
menjabarkan secara operasional baik perencanaan, planning, implementation, or monitoring of audit
pelaksanaan, atau pemantauan hasil audit. results.
2. Membuat analisis dan penilaian di bidang keuangan, 2. Performing analysis and evaluation in the fields of
akuntansi, operasional, dan kegiatan lain melalui finance, accounting, operations, and other activities
audit. through audits.
3. Mengidentifikasi segala kemungkinan untuk 3. Identifying potential improvements and enhancing
memperbaiki dan meningkatkan efisiensi the efficiency of resource and fund usage.
penggunaan sumber daya dan dana.
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4. Memberikan saran perbaikan dan informasi yang 4. Providing improvement recommendations and
objektif tentang kegiatan yang diperiksa pada semua objective information about audited activities at all
kegiatan manajemen. management levels.
Sesuai dengan Piagam Audit Internal, unit audit internal In accordance with the Internal Audit Charter, the
bertanggung jawab untuk: internal audit unit is responsible for:
1. Menyusun dan mengimplementasikan rencana audit 1. Preparing and implementing the annual audit plan
tahunan berdasarkan metodologi berbasis penilaian based on a comprehensive risk-based methodology.
risiko secara komprehensif.
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Testing and evaluating the execution of internal
internal dan sistem manajemen risiko sesuai dengan controls and risk management systems in
kebijakan Perseroan. accordance with the Company’s policies.
3. Melakukan pemeriksaan dan penilaian atas efisiensi 3. Conducting audits and evaluations on the efficiency
dan efektivitas di bidang keuangan, akuntansi, and effectiveness of finance, accounting, operations,
operasional, sumber daya manusia, pemasaran, human resources, marketing, information technology,
teknologi informasi dan kegiatan lainnya. and other activities.
4. Memberikan saran perbaikan dan informasi yang 4. Providing improvement recommendations and
objektif tentang kegiatan yang diperiksa pada semua objective information about audited activities at all
tingkat manajemen. management levels.
5. Membuat laporan hasil audit dan menyampaikan 5. Preparing audit reports and presenting them to
laporan tersebut kepada Direktur Utama dan Dewan the CEO and Board of Commissioners, with a copy
Komisaris, ditembuskan kepada audite. provided to the auditee.
6. Memantau, menganalisis dan melaporkan 6. Monitoring, analyzing, and reporting the
pelaksanaan tindak lanjut perbaikan yang telah implementation of follow-up improvements.
disarankan.
7. Bekerja sama dengan Komite Audit dalam 7. Collaborating with the Audit Committee in executing
melaksanakan fungsi pengawasan. the oversight function.
8. Menyusun program untuk mengevaluasi mutu 8. Developing a program to evaluate the quality of
kegiatan Audit Internal yang dilakukannya. internal audit activities performed.
9. Melakukan pemeriksaan khusus apabila diperlukan. 9. Conducting special audits if necessary.
Wewenang Audit Internal Internal Audit Authority
Wewenang Audit Internal mencakup hak dan The authority of Internal Audit encompasses the rights
otoritas yang diberikan kepada fungsi Audit Internal and authority granted to the Internal Audit function to
untuk melaksanakan tugasnya secara efektif dalam perform its tasks effectively in evaluating and improving
mengevaluasi dan meningkatkan sistem pengendalian the Company’s internal controls, governance, and risk
internal, tata kelola, serta manajemen risiko perusahaan. management systems. To maximize the execution of its
Agar pelaksanaan fungsi dapat maksimal, Audit Internal function, Internal Audit is granted the authority to:
diberikan kewenangan untuk:
1. Mengakses seluruh informasi yang relevan tentang 1. Access all relevant information about the Company
Perseroan terkait dengan tugas dan fungsinya; related to its duties and functions;
2. Melakukan komunikasi secara langsung dengan 2. Communicate directly with the Board of Directors,
Direksi, Dewan Komisaris, dan/atau Komite Audit; Board of Commissioners, and/or the Audit
Committee;
3. Mengadakan rapat secara berkala dan insidentil 3. Hold regular and incidental meetings with the Board
dengan Direksi, Dewan Komisaris, dan/atau Komite of Directors, Board of Commissioners, and/or the
Audit; serta Audit Committee;
4. Melakukan koordinasi kegiatan dengan kegiatan 4. Coordinate activities with external auditors.
auditor eksternal.
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Rapat Audit Internal Internal Audit Meetings
Sebagai sarana koordinasi dan komunikasi resmi, As a coordination and official communication tool,
rapat Audit Internal diselenggarakan untuk membahas Internal Audit meetings are held to discuss matters
berbagai hal yang berkaitan dengan pelaksanaan related to audit activities, evaluation of audit findings,
kegiatan audit, evaluasi atas temuan pemeriksaan, monitoring of follow-up recommendations, and synergy
pemantauan tindak lanjut rekomendasi, serta sinergi with related parties within the Company. Through this
dengan pihak-pihak terkait di lingkungan Perseroan. forum, Internal Audit ensures that the audit process
Melalui forum ini, Audit Internal memastikan bahwa is conducted effectively, supports decision-making
proses audit dilaksanakan secara efektif, mendukung based on reliable information, and drives continuous
pengambilan keputusan yang berbasis informasi yang improvements in internal control systems and corporate
andal, serta mendorong perbaikan berkelanjutan atas governance practices.
sistem pengendalian internal dan praktik tata kelola
perusahaan.
Dalam pelaksanaannya, Audit Internal dapat In practice, Internal Audit can hold regular meetings,
menyelenggarakan rapat secara berkala, baik secara both internally and with the Board of Commissioners,
internal maupun bersama Dewan Komisaris, Direksi, Board of Directors, Audit Committee, and Public
Komite Audit, serta Kantor Akuntan Publik. Sepanjang Accounting Firms. Throughout 2025, Internal Audit held
tahun 2025, Audit Internal telah mengadakan rapat 7 (seven) meetings with the Board of Directors, Board
bersama Direksi, Dewan Komisaris dan/atau Komite Audit of Commissioners, and/or the Audit Committee, with
sebanyak 7 (tujuh) kali, dengan tingkat kehadiran rata- an average attendance rate of 100%. The main topics of
rata seluruh anggota sebesar 100%. Pokok pembahasan discussion in these meetings included the Internal Audit
dalam rapat-rapat tersebut antara lain mencakup work program and reporting on critical audit results for
program kerja Audit Internal serta pelaporan atas hasil the relevant units or divisions.
audit kritikal pada unit atau divisi terkait.
Jenis Rapat Audit Internal yaitu : Types of Internal Audit Meetings:
• Rapat Perencanaan Audit • Audit Planning Meetings
Rapat yang dilakukan untuk menyusun rencana kerja Meetings held to prepare the annual audit work plan
audit tahunan atau per audit tertentu. Fokusnya or specific audits. The focus is on determining the
adalah menentukan ruang lingkup, metodologi, scope, methodology, priority areas to be audited,
prioritas area yang akan diaudit, serta alokasi sumber and resource allocation.
daya.
• Rapat Pelaksanaan Audit • Audit Execution Meetings
Rapat ini diadakan untuk memastikan proses audit These meetings are held to ensure that the audit
berjalan sesuai jadwal dan prosedur yang telah process proceeds according to schedule and
direncanakan. Tim auditor dapat mendiskusikan planned procedures. The audit team discusses any
kendala yang dihadapi serta langkah-langkah untuk challenges faced and the steps to resolve them.
menyelesaikannya.
• Rapat Pembahasan Temuan Audit • Audit Findings Discussion Meetings
Setelah audit selesai, rapat ini diadakan untuk After completing the audit, this meeting is held to
membahas hasil temuan dan rekomendasi dengan discuss findings and recommendations with the
unit kerja yang diaudit. Tujuannya adalah untuk audited units. The aim is to agree on the corrective
menyepakati tindakan perbaikan yang akan diambil. actions to be taken.
• Rapat Pemantauan Tindak Lanjut • Follow-up Monitoring Meetings
Rapat ini bertujuan untuk mengevaluasi implementasi These meetings evaluate the implementation of the
rekomendasi hasil audit. Tim audit memastikan audit recommendations. The audit team ensures
bahwa tindakan korektif telah dilaksanakan sesuai that corrective actions are carried out within the
dengan waktu yang disepakati. agreed timeframe.
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• Rapat Laporan kepada Komite Audit atau Dewan • Reporting Meetings to the Audit Committee or
Komisaris Board of Commissioners
Audit Internal mengadakan rapat dengan Komite Internal Audit holds meetings with the Audit
Audit atau Dewan Komisaris untuk menyampaikan Committee or Board of Commissioners to present
laporan mengenai hasil audit, temuan penting, reports on audit results, key findings, identified risks,
risiko yang diidentifikasi, dan status tindak lanjut and the status of follow-up recommendations.
rekomendasi.
Kehadiran rapat Audit Internal pada tahun 2025 The attendance of Internal Audit meetings in 2025 is
dijelaskan melalui tabel berikut : summarized in the table below:
Jumlah Rapat Jumlah Kehadiran
Nama Jabatan % Kehadiran
Number of Number of
Name Position Attendance %
Meetings Attendance
Mochamad Faisal Head Of Internal Audit Department (Pjs) |
7 7 100%
Head of Internal Audit Department (Act.)
Denny Febria Internal Audit 7 6 86%
Sumaryono Internal Audit 7 7 100%
Sahata Sianturi Desk Audit & Data Analytics 7 7 100%
Daeng Ajeng Anti – Fraud, Internal Control &
7 4 57%
Budiana Development
Agenda rapat yang telah dilaksanakan oleh Audit Internal The agenda of meetings held by Internal Audit
di sepanjang tahun 2025 yaitu antara lain : throughout 2025 included, among others:
Tanggal Rapat
No. Agenda
Meeting Dates
1. 14 Januari 2025 | 14 January 2025 Penyampaian Hasil Laporan Audit Aktivitas Pelaporan SLIK | Presentation of the Audit
Report on SLIK Reporting Activities
2. 18 Maret 2025 | 18 March 2025 Penyampaian Hasil Laporan Audit Aktivitas ICT | Presentation of the Audit Report on
ICT Activities
3. 14 Mei 2025 | 14 May 2025 Penyampaian Hasil Laporan Audit Aktivitas PDC & Customer Care | Presentation of
the Audit Report on PDC & Customer Care Activities
4. 14 Juli 2025 | 14 July 2025 Penyampaian Hasil Laporan Audit Aktivitas Treasury & Finance Operation and
Budgeting, Accounting Tax & Reporting | Presentation of the Audit Report on Treasury
& Finance Operation and Budgeting, Accounting Tax & Reporting Activities
5. 16 September 2025 | 16 September Penyampaian Hasil Laporan Audit Aktivitas FAC, ABF & FMU | Presentation of the
2025 Audit Report on FAC, ABF & FMU Activities
6. 18 November 2025 | 18 November Penyampaian Hasil Laporan Audit People Management, Reward & People
2025 Development | Presentation of the Audit Report on People Management, Reward &
People Development Activities
7. 16 Desember 2025 | 16 December Penyampaian Audit Plan 2026 | Presentation of the Audit Plan for 2026
2025
Pelaksanaan Tugas AI Tahun 2025 Internal Audit Tasks in 2025
Selama tahun 2025, Audit Internal secara konsisten Throughout 2025, the Internal Audit function
menjalankan tugas dan tanggung jawabnya dengan consistently carried out its duties and responsibilities in
mengacu pada program kerja yang telah ditetapkan, accordance with the established work program, which
yang meliputi antara lain: included, among others:
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1. Rencana kerja Audit Internal 2025 telah mendapatkan 1. The 2025 Internal Audit work plan was approved by
persetujuan Direktur Utama serta telah dilaksanakan the CEO and was fully implemented by the Internal
sepenuhnya oleh Audit Internal. Audit.
2. Sistem pengendalian internal senantiasa dievaluasi 2. The internal control system was regularly evaluated
untuk mengukur tingkat efektivitas pelaksanaannya to measure the effectiveness of its implementation
setiap semester. every semester.
3. Beberapa pelaporan yang telah dilakukan yaitu 3. Several reports were made, including:
meliputi :
a. Melakukan evaluasi atas pelaksanaan kegiatan a. Evaluating the implementation of operational
operasional pada masing-masing bidang, yaitu activities in various areas, such as finance,
keuangan, akuntansi, sumber daya manusia, accounting, human resources, operations,
operasional, pemasaran, serta teknologi informasi; marketing, and information technology;
b. Melaksanakan cash count dan rekonsiliasi bank b. Conducting cash counts and bank reconciliations
guna memastikan kas terkontrol dengan baik; to ensure proper cash control;
c. Memeriksa pendapatan/distribusi dan piutang c. Reviewing revenue/distribution and accounts
usaha; receivable;
d. Memeriksa pembelian dan utang usaha; dan d. Reviewing purchases and accounts payable; and
e. Memeriksa Laporan Keuangan e. Reviewing the financial statements.
4. Mengadakan pembahasan atas temuan dan 4. Discussions were held regarding findings and
rekomendasi perbaikan dengan masing-masing recommendations for improvements with each
manajer Perseroan. manager of the Company.
5. Laporan hasil audit telah disampaikan kepada 5. Audit results were reported to the CEO and the Board
Direktur Utama dan Dewan Komisaris melalui rapat of Commissioners through coordination meetings
koordinasi dengan Dewan Komisaris dan Direksi. with the Board of Commissioners and the Board of
Directors.
6. Memantau, menganalisis, dan melaporkan 6. Monitoring, analyzing, and periodically reporting
pelaksanaan tindak lanjut perbaikan yang telah the implementation of follow-up improvements
disarankan secara berkala kepada seluruh bidang di suggested to all departments within the Company.
Perseroan.
7. Rapat dengan Komite Audit telah dilaksanakan 7. Seven (7) meetings were held with the Audit
sebanyak 7 (tujuh) kali untuk membahas hasil audit Committee to discuss audit results and internal
dan pengendalian internal. control.
8. Program untuk meningkatkan mutu kegiatan audit 8. A program to improve audit quality was implemented
telah dilaksanakan di tahun 2025. in 2025.
9. Tidak terdapat hal-hal yang memerlukan pemeriksaan 9. No specific matters required special audits in 2025.
khusus tahun 2025.
Pengembangan Kompetensi AI Development of Internal Audit
Competencies
Pengembangan Kompetensi Audit Internal (AI) The development of Internal Audit (AI) competencies
merupakan upaya berkelanjutan yang dilakukan is an ongoing effort by the Company to ensure that
Perseroan untuk memastikan Auditor Internal memiliki Internal Auditors have adequate knowledge, skills, and
pengetahuan, keterampilan, dan profesionalisme yang professionalism in performing their duties. Competency
memadai dalam menjalankan tugasnya. Pengembangan development focuses on enhancing understanding
kompetensi difokuskan pada peningkatan pemahaman of internal audit standards, risk management, internal
terhadap standar audit internal, manajemen risiko, controls, and applicable regulations.
pengendalian internal, serta ketentuan peraturan
perundang-undangan yang berlaku.
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Tujuan dari dibentuknya program Pengembangan The objectives of the Internal Audit Competency
Kompetensi Audit Internal : Development Program are:
1. Meningkatkan Kualitas Audit 1. Improving Audit Quality
Memastikan bahwa auditor internal dapat Ensuring that internal auditors can perform
melaksanakan evaluasi yang objektif, akurat, evaluations objectively, accurately, and provide
dan memberikan rekomendasi yang relevan bagi relevant recommendations for the Company.
perusahaan.
2. Mematuhi Standar Profesional 2. Compliance with Professional Standards
Membantu auditor internal bekerja sesuai dengan Helping internal auditors to work in accordance with
standar nasional dan/atau internasional. national and/or international standards.
3. Menghadapi Perubahan dan Kompleksitas 3. Adapting to Change and Complexity
Membekali auditor internal dengan kemampuan Equipping internal auditors with the ability to
untuk memahami dan menilai risiko baru, seperti understand and assess new risks, such as digital
risiko digital, keamanan siber, atau perubahan risks, cybersecurity, or regulatory changes.
regulasi.
4. Meningkatkan Efektivitas Tata Kelola 4. Enhancing Governance Effectiveness
Membantu perusahaan meningkatkan tata kelola, Helping the Company improve governance, risk
manajemen risiko, dan pengendalian internal melalui management, and internal controls through more
audit yang lebih efektif. effective audits.
Akuntan Publik
Public Accountant
Akuntan Publik merupakan pihak independen yang A Public Accountant is an independent party that
berperan penting dalam memberikan keyakinan yang plays a crucial role in providing reasonable assurance
wajar atas kewajaran penyajian laporan keuangan on the fairness of the Company’s financial statements
Perseroan sesuai dengan standar akuntansi yang in accordance with applicable accounting standards.
berlaku. Melalui pelaksanaan audit yang objektif dan Through the performance of an objective and
profesional, Akuntan Publik membantu meningkatkan professional audit, the Public Accountant helps enhance
kredibilitas serta keandalan informasi keuangan yang the credibility and reliability of the financial information
disajikan kepada pemegang saham, regulator, dan presented to shareholders, regulators, and other
pemangku kepentingan lainnya. stakeholders.
Dalam menjalankan tugasnya, Akuntan Publik melakukan In carrying out its duties, the Public Accountant conducts
pemeriksaan atas laporan keuangan Perseroan dengan an examination of the Company’s financial statements
mengacu pada standar audit yang berlaku, serta based on applicable audit standards, and adheres to the
mematuhi kode etik profesi dan ketentuan peraturan professional code of ethics and relevant regulations. The
perundang-undangan yang relevan. Proses audit audit process is performed independently, free from
dilaksanakan secara independen, bebas dari pengaruh any influence or interest, ensuring that the audit results
atau kepentingan pihak mana pun, sehingga hasil audit provide an objective and trustworthy opinion.
dapat memberikan opini yang objektif dan dapat
dipercaya.
Penunjukan Akuntan Publik dilakukan melalui persetujuan The appointment of the Public Accountant is made
Rapat Umum Pemegang Saham (RUPS) dengan through approval by the General Meeting of Shareholders
mempertimbangkan rekomendasi dari Dewan Komisaris (GMS) with consideration of recommendations from the
dan Komite Audit. Dengan dukungan Akuntan Publik Board of Commissioners and the Audit Committee. With
yang independen dan kompeten, Perseroan berupaya the support of an independent and competent Public
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memastikan transparansi, akuntabilitas, serta kualitas Accountant, the Company seeks to ensure transparency,
pelaporan keuangan sebagai bagian dari penerapan Tata accountability, and quality financial reporting as part of
Kelola Perusahaan yang Baik. the implementation of Good Corporate Governance.
Perseroan melalui Dewan Komisaris selaku pemegang The Company, through the Board of Commissioners
hak substitusi menunjuk KAP Teramihardja, Pradhono, as the holder of substitution rights, has appointed
Chandra dan Rekan untuk melakukan audit atas Laporan Teramihardja, Pradhono, Chandra & Rekan Public
Keuangan Konsolidasian Perseroan yang berakhir pada Accounting Firm (KAP) to audit the Company’s
31 Desember 2025, berdasarkan rekomendasi Komite Consolidated Financial Statements for the year ending
Audit. Penunjukan tersebut telah melalui penilaian December 31, 2025, based on the recommendation of
berstruktur terhadap kinerja auditnya, termasuk dalam the Audit Committee. This appointment has undergone
hal penetapan biaya audit atas dasar kewajaran. a structured evaluation of their audit performance,
including the determination of audit fees based on
fairness.
Independensi Akuntan Publik Independence of the Public
Accountant
Independensi Akuntan Publik merupakan prinsip The independence of the Public Accountant is a
fundamental dalam menjamin objektivitas dan fundamental principle in ensuring the objectivity
keandalan hasil audit atas laporan keuangan Perseroan. and reliability of the audit results for the Company’s
Akuntan Publik wajib bersikap independen, baik secara financial statements. The Public Accountant must
fakta maupun penampilan, serta bebas dari benturan be independent, both in fact and appearance, and
kepentingan yang dapat memengaruhi profesionalisme free from any conflicts of interest that could affect
dan penilaian dalam pelaksanaan audit. Independensi ini professionalism and judgment in conducting the audit.
terdiri dari dua aspek utama: This independence consists of two main aspects:
1. Independensi dalam Fakta 1. Independence in Fact
Akuntan Publik benar-benar bebas dari konflik The Public Accountant must be completely free from
kepentingan dan memiliki kebebasan untuk conflicts of interest and have the freedom to provide
memberikan penilaian yang jujur berdasarkan bukti honest judgments based on available evidence.
yang ada.
2. Independensi dalam Penampilan 2. Independence in Appearance
Akuntan Publik harus mampu menjaga persepsi The Public Accountant must maintain a public
publik bahwa mereka tidak memiliki hubungan perception that they have no relationships that could
yang dapat memengaruhi objektivitasnya, seperti affect their objectivity, such as financial or personal
hubungan keuangan atau pribadi dengan klien. relationships with the client.
Dalam rangka mempertahankan sikap independen, To maintain independence, the Public Accountant must
Akuntan Publik wajib menaati kode etik profesi yang adhere to the applicable professional code of ethics,
berlaku, antara lain Kode Etik Profesi Akuntan Publik including the Indonesian Public Accountant Professional
(KEAP) di Indonesia maupun standar internasional Code of Ethics (KEAP) and international standards such
seperti Code of Ethics for Professional Accountants as the Code of Ethics for Professional Accountants
yang diterbitkan oleh IFAC. Akuntan Publik juga tidak published by IFAC. The Public Accountant is also
diperkenankan menerima imbalan, fasilitas, atau menjalin prohibited from receiving compensation, benefits, or
hubungan apa pun yang berpotensi menimbulkan establishing relationships that may create a conflict of
benturan kepentingan. interest.
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Dengan menjunjung tinggi prinsip independensi tersebut, By upholding these principles of independence, the
Akuntan Publik diharapkan mampu menyampaikan Public Accountant is expected to deliver an objective
opini audit yang objektif dan dapat dipercaya, and reliable audit opinion, support transparency in
mendukung transparansi pelaporan keuangan, serta financial reporting, and ensure that the audited financial
memastikan bahwa laporan keuangan yang diaudit telah statements fairly reflect the organization’s financial
mencerminkan kondisi keuangan organisasi secara wajar condition and comply with applicable accounting
dan sesuai dengan standar akuntansi yang berlaku. standards.
Biaya Akuntan Publik Accountant Fees
Total biaya audit laporan keuangan Perseroan untuk The total audit fee for the Company’s financial
tahun yang berakhir 31 Desember 2025 adalah sebesar statements for the year ending December 31, 2025, is
Rp 750 juta. IDR 750 million.
Jasa Atestasi Lain yang Diberikan Selama Other Attestation Services Provided in
2025 2025
Sepanjang tahun 2025, Kantor Akuntan Publik (KAP) Throughout 2025, Teramihardja, Pradhono, Chandra
Teramihardja, Pradhono, Chandra dan Rekan tidak & Rekan Public Accounting Firm (KAP) did not provide
memberikan jasa profesional lain kepada Perseroan any other professional services to the Company apart
selain jasa audit atas Laporan Keuangan untuk tahun from the audit of the Financial Statements for the fiscal
buku yang berakhir pada 31 Desember 2025. Dengan year ending December 31, 2025. Thus, no attestation or
demikian, tidak terdapat pemberian jasa atestasi non-audit services were provided outside the financial
maupun jasa non-audit lainnya di luar penugasan audit statement audit assignment for that period.
laporan keuangan pada periode tersebut.
Selanjutnya, berikut disajikan daftar Kantor Akuntan Furthermore, the following is a list of Public Accounting
Publik, Akuntan Publik yang melakukan audit, serta Firms, Public Accountants who conducted the
besaran biaya audit atas laporan keuangan Perseroan audits, and the audit fees for the Company’s financial
untuk 5 (lima) tahun buku terakhir: statements for the last five (5) fiscal years:
Tahun Kantor Akuntan Publik Akuntan Publik Opini Audit Biaya
Year Public Accounting Firm Public Accountant Audit Opinion Fee
2025 Teramihardja, Pradhono, Chandra Tri Pramito Wajar dalam semua hal yang Rp. 750.000.000
dan Rekan | Teramihardja, Pradhono, material | Unqualified Opinion in
Chandra & Partners all material respects
2024 Teramihardja, Pradono & Chandra Nursal Wajar dalam semua hal yang Rp1.177.048.272
material | Unqualified Opinion in
all material respects
2023 KAP Teramihardja, Pradhono & Nursal Laporan keuangan disajikan Rp503.580.000
Chandra secara wajar, dalam semua hal
yang material. | The financial
statements are presented fairly, in
all material respects.
2022 KAP Kosasih, Nurdiyaman, Mulyadi, Denny Susanto Laporan keuangan disajikan Rp553.000.000
Tjahjo & Rekan (Crowe Indonesia) | secara wajar, dalam semua hal
KAP Kosasih, Nurdiyaman, Mulyadi, yang material. | The financial
Tjahjo & Partners (Crowe Indonesia) statements are presented fairly, in
all material respects.
2021 KAP Kosasih, Nurdiyaman, Mulyadi, Nunu Nurdiyaman Laporan keuangan disajikan Rp731.500.000
Tjahjo & Rekan (Crowe Indonesia) | secara wajar, dalam semua hal
KAP Kosasih, Nurdiyaman, Mulyadi, yang material. | The financial
Tjahjo & Partners (Crowe Indonesia) statements are presented fairly, in
all material respects.
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336 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Sistem Pengendalian Internal
Internal Control System
Penerapan Sistem Pengendalian Implementation of Internal Control
Internal Sesuai Dengan Kerangka System in Accordance with the COSO
COSO Framework
Sebagai upaya untuk memastikan tercapainya tujuan As an effort to ensure the achievement of operational
operasional, keandalan pelaporan keuangan, serta objectives, reliability of financial reporting, and
kepatuhan terhadap peraturan, organisasi menerapkan compliance with regulations, the organization applies
sistem pengendalian internal yang mengacu pada an internal control system based on the Committee of
kerangka Committee of Sponsoring Organizations of the Sponsoring Organizations of the Treadway Commission
Treadway Commission (COSO). Kerangka COSO yang (COSO) framework. The globally recognized COSO
diakui secara global tersebut memberikan panduan framework provides comprehensive guidance in
yang komprehensif dalam perancangan, penerapan, dan designing, implementing, and evaluating integrated
evaluasi pengendalian internal secara terintegrasi di internal controls across all levels of the organization.
seluruh tingkatan organisasi.
Komponen Pengendalian Internal Kerangka COSO yaitu The components of the COSO Internal Control
antara lain Framework are as follows:
1. Lingkungan Pengendalian 1. Control Environment
Merupakan dasar dari sistem pengendalian internal The foundation of the internal control system,
yang mencakup budaya organisasi, nilai-nilai etika, which includes organizational culture, ethical values,
integritas, serta komitmen terhadap kompetensi. integrity, and a commitment to competence. This
Penerapan ini melibatkan peran penting manajemen implementation involves the important role of top
puncak dan dewan pengawas dalam menciptakan management and the supervisory board in creating
lingkungan yang mendukung pengendalian internal. an environment that supports internal control.
2. Penilaian Risiko 2. Risk Assessment
Organisasi mengidentifikasi, menganalisis, dan The organization identifies, analyzes, and manages
mengelola risiko yang dapat memengaruhi risks that may affect the achievement of objectives.
pencapaian tujuan. Proses ini mencakup penilaian This process includes periodic assessments of
risiko strategis, operasional, keuangan, dan kepatuhan strategic, operational, financial, and compliance risks
secara berkala untuk mengantisipasi perubahan to anticipate changes in the business environment.
lingkungan bisnis.
3. Kegiatan Pengendalian 3. Control Activities
Tindakan, kebijakan, dan prosedur yang dirancang Actions, policies, and procedures designed to reduce
untuk mengurangi risiko serta memastikan risks and ensure the implementation of management
implementasi keputusan manajemen. Contohnya decisions. Examples include segregation of duties,
adalah pemisahan tugas, otorisasi transaksi, serta transaction authorization, and operational oversight.
pengawasan operasional.
4. Informasi dan Komunikasi 4. Information and Communication
Sistem pengendalian internal harus memastikan The internal control system must ensure that relevant
bahwa informasi yang relevan dan andal tersedia dan and reliable information is available and effectively
dikomunikasikan secara efektif kepada pihak-pihak communicated to the parties who need it, both
yang membutuhkan, baik secara internal maupun internally and externally.
eksternal.
5. Pemantauan 5. Monitoring
Pengendalian internal harus dipantau secara terus- Internal controls must be continuously monitored
menerus melalui kegiatan pengawasan rutin, evaluasi through routine supervision, self-evaluation, or
mandiri, atau audit internal untuk memastikan bahwa internal audits to ensure that the system remains
sistem pengendalian tetap efektif dan relevan. effective and relevant.
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Dalam rangka memastikan efektivitas pengendalian To ensure the effectiveness of internal controls,
internal, Perseroan menjalankan fungsi pengendalian the Company operates through three (3) units: the
melalui 3 (tiga) unit kerja, yaitu Unit Kerja Kepatuhan, Compliance Unit, the Risk Management Unit, and
Manajemen Risiko, dan Audit Internal. Pelaksanaan Internal Audit. These internal control functions are
fungsi pengendalian internal tersebut dilakukan secara performed periodically, continuously, and measurably,
berkala, berkesinambungan, dan terukur, dengan tujuan aiming to safeguard the Company’s assets, minimize
untuk menjaga keamanan aset Perseroan, meminimalkan potential risks, and reduce the possibility of losses or
potensi risiko yang timbul, serta mengurangi violations. The structure of oversight and internal control
kemungkinan terjadinya kerugian maupun pelanggaran. implementation within the Company is outlined as
Adapun struktur fungsi pengawasan dan pelaksanaan follows:
pengendalian internal di Perseroan ditetapkan sebagai
berikut:
1. Fungsi pengawasan, merupakan bagian yang tidak 1. The oversight function, which is an inseparable part
terpisahan dari pengendalian internal. Struktur fungsi of the internal control, consists of: the Board of
yang melaksanakan pengawasan pengendalian Commissioners, the Board of Directors, the Audit
internal Perseroan terdiri dari: Dewan Komisaris, Committee, Internal Audit, the unit responsible for
Direksi, Komite Audit, Audit Internal, Satuan kerja yang overseeing the Company’s budget realization, and
bertugas mengawasi realisasi anggaran Perseroan, External Auditors;
serta Auditor Eksternal;
2. Fungsi yang melakukan kegiatan pengawasan 2. The function responsible for oversight must maintain
harus memiliki sikap independen serta dapat independence and be accountable for its activities
mempertanggungjawabkan aktivitasnya secara in a transparent and fair manner;
transparan dan wajar;
3. Fungsi pengawasan dan pengendalian internal 3. The oversight and internal control functions
Perseroan melekat dalam seluruh aktivitas Perseroan, are embedded in all activities of the Company,
meliputi: including:
a. Pada tiap Direktorat, Divisi dan Unit; a. Each Directorate, Division, and Unit;
b. Berhubungan dengan penggunaan dan realisasi b. The use and realization of the budget;
anggaran;
c. Berhubungan dengan proses pengadaan barang c. The procurement of goods and services; and
dan jasa; dan
d. Berhubungan dengan aktivitas operasional. d. Operational activities.
Kebijakan Pengendalian Keuangan Financial Control Policy
Kebijakan Pengendalian Keuangan merupakan bagian The Financial Control Policy is an integral part of the
integral dari sistem pengendalian internal Perseroan Company’s internal control system, designed to ensure
yang dirancang untuk memastikan pengelolaan that financial management is conducted transparently
keuangan dilakukan secara transparan dan akuntabel. and accountably. This policy aims to maintain the
Kebijakan ini bertujuan untuk menjaga keandalan reliability of financial reporting, protect the Company’s
pelaporan keuangan, melindungi aset Perseroan, serta assets, and ensure compliance with applicable laws and
memastikan kepatuhan terhadap peraturan perundang- internal policies.
undangan dan kebijakan internal yang berlaku.
Melalui penerapan Kebijakan Pengendalian Keuangan, Through the implementation of the Financial Control
Perseroan menetapkan kerangka kerja yang mencakup Policy, the Company establishes a framework that
perencanaan, pelaksanaan, pemantauan, dan evaluasi includes the planning, execution, monitoring, and
aktivitas keuangan secara terstruktur. Kebijakan ini evaluation of financial activities in a structured manner.
juga mendukung penerapan prinsip pemisahan fungsi, This policy also supports the application of the
otorisasi berjenjang, serta pengawasan yang memadai principles of segregation of duties, tiered authorization,
guna meminimalkan risiko kesalahan, penyimpangan, and adequate supervision to minimize the risks of
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maupun kecurangan dalam pengelolaan keuangan. errors, deviations, or fraud in financial management.
Komponen dari Kebijakan Pengendalian Keuangan ini The components of the Financial Control Policy
yaitu : include:
1. Anggaran dan Perencanaan Keuangan 1. Budget and Financial Planning
• Menetapkan prosedur untuk penyusunan, • Establishing procedures for preparing,
persetujuan, dan pengawasan anggaran approving, and monitoring the organization’s
organisasi. budget.
• Memastikan pengeluaran sesuai dengan anggaran • Ensuring that expenditures align with the
yang telah disetujui. approved budget.
2. Pengendalian Arus Kas 2. Cash Flow Control
• Mengatur pengelolaan kas masuk dan keluar • Managing cash inflows and outflows to ensure
untuk memastikan likuiditas perusahaan. the Company’s liquidity.
• Membatasi risiko kekurangan kas dengan • Limiting the risk of cash shortages by monitoring
memantau saldo kas secara rutin. cash balances regularly.
3. Pengelolaan Utang dan Piutang 3. Receivables and Payables Management
• Menetapkan kebijakan untuk mengelola kredit, • Establishing policies for managing credit, debts,
utang, dan piutang agar tidak mengganggu arus and receivables to avoid disrupting cash flow and
kas dan profitabilitas. profitability.
• Melibatkan pemantauan pembayaran tepat waktu • Monitoring timely payments and controlling
dan pengendalian kredit kepada pelanggan. credit to customers.
4. Pemisahan Tugas (Segregation of Duties) 4. Segregation of Duties
Membagi tugas dan tanggung jawab keuangan di Dividing financial duties and responsibilities among
antara beberapa individu untuk mengurangi risiko multiple individuals to reduce the risk of errors or
kesalahan atau kecurangan. fraud.
5. Prosedur Otorisasi 5. Authorization Procedures
Menentukan proses persetujuan untuk transaksi Defining the approval processes for financial
keuangan, seperti pembelian, investasi, atau transactions, such as purchases, investments, or
pengeluaran besar, guna memastikan pengambilan large expenditures, to ensure proper decision-
keputusan yang sesuai. making.
6. Pengendalian Internal 6. Internal Control
• Mengimplementasikan sistem pengendalian • Implementing internal control systems, such
internal, seperti rekonsiliasi bank, audit keuangan, as bank reconciliations, financial audits, and
dan pengawasan atas aktivitas keuangan. oversight of financial activities.
• Menyediakan mekanisme pelaporan untuk • Providing reporting mechanisms to detect and
mendeteksi dan mencegah kecurangan atau prevent fraud or deviations.
penyimpangan.
7. Pelaporan dan Akuntabilitas 7. Reporting and Accountability
• Menetapkan jadwal pelaporan keuangan secara • Establishing a schedule for periodic financial
berkala untuk memberikan gambaran tentang reporting to provide an overview of the
posisi keuangan perusahaan. Company’s financial position.
• Memastikan laporan keuangan sesuai dengan • Ensuring financial reports comply with applicable
standar akuntansi yang berlaku. accounting standards.
Berikut ini adalah sejumlah inisiatif yang sudah The following initiatives have been consistently
diterapkan Perseroan secara konsisten untuk mencegah implemented by the Company to prevent financial
terjadinya kecurangan dari sisi keuangan, antara lain: fraud:
1. Menerapkan pemisahan fungsi (segregation 1. Implementing segregation of duties to ensure that
of duties) agar setiap orang dalam jabatannya no individual in their position has the opportunity
tidak memiliki peluang untuk melakukan dan to commit and conceal errors or deviations in the
menyembunyikan kesalahan atau penyimpangan performance of their duties;
dalam pelaksanaan tugasnya;
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2. Seluruh kebijakan, prosedur, sistem operasional, dan 2. Regularly updating all policies, procedures,
standar akuntansi diperbarui secara berkala guna operational systems, and accounting standards to
menggambarkan kegiatan operasional yang aktual; reflect actual operational activities;
3. Persetujuan atas pengeluaran dana dan realisasi 3. Approving expenditures and monitoring expenditure
pengeluaran; realizations;
4. Pengendalian aset fisik Perseroan antara lain 4. Controlling the Company’s physical assets, including
pengamanan aset, catatan dan dokumentasi serta safeguarding assets, maintaining records, and
akses terbatas terhadap program aplikasi; limiting access to application programs;
5. Menetapkan strategi yang memperhitungkan 5. Developing strategies that account for risk impacts
dampak risiko terhadap permodalan Perseroan; on the Company’s capital;
6. Perseroan memastikan seluruh kebijakan dan standar 6. Ensuring that all policies and accounting standards
akuntansi yang digunakan diperbaharui secara are updated regularly in accordance with applicable
berkala sesuai dengan ketentuan dan peraturan yang regulations.
berlaku.
Kebijakan Pengendalian Operasional Operational Control Policy
Kebijakan Pengendalian Operasional merupakan The Operational Control Policy is a guideline designed to
pedoman yang disusun untuk memastikan seluruh ensure that all operational activities of the Company are
kegiatan operasional Perseroan dilaksanakan secara carried out effectively, efficiently, and in alignment with
efektif, efisien, dan selaras dengan tujuan serta strategi the Company’s goals and strategies. This policy is a vital
perusahaan. Kebijakan ini menjadi bagian penting dari part of the internal control system that aims to ensure
sistem pengendalian internal yang bertujuan untuk the smooth running of business processes, improve
menjaga kelancaran proses bisnis, meningkatkan operational performance quality, and minimize risks that
kualitas kinerja operasional, serta meminimalkan risiko could interfere with the Company’s objectives.
yang dapat mengganggu pencapaian target Perseroan.
Pengendalian operasional yang dilakukan oleh Perseroan, The operational controls implemented by the Company
antara lain meliputi: include:
1. Direksi melakukan pengkajian ulang dengan 1. The Board of Directors conducts reviews by
meminta keterangan dan laporan kinerja operasional requesting information and reports on the
Perseroan sehingga Direksi dapat mendeteksi apabila Company’s operational performance, enabling the
terjadi kesalahan laporan keuangan, kelemahan Board to detect if there are errors in financial reports,
pengendalian, atau penyimpangan lainnya (fraud); weaknesses in controls, or other deviations (fraud);
2. Melakukan pengkajian ulang terhadap realisasi 2. Reviewing the realization of work plans and
pelaksanaan rencana kerja dan anggaran; budgets;
3. Melakukan pengendalian atas teknologi informasi; 3. Controlling information technology;
4. Memiliki kebijakan rotasi pekerja; 4. Having a worker rotation policy;
5. Memiliki Kebijakan Pengamanan Informasi; 5. Establishing an Information Security Policy;
6. Membuat dokumentasi atas seluruh kebijakan, 6. Documenting all policies, procedures, and work
prosedur dan standar kerja. standards.
Kepatuhan Terhadap Perundang- Compliance with Laws and
Undangan Regulations
Kepatuhan terhadap Perundang-Undangan merupakan Compliance with laws and regulations is the Company’s
komitmen utama Perseroan dalam menjalankan kegiatan primary commitment to conducting business in a
usaha secara bertanggung jawab, beretika, dan sesuai responsible, ethical manner and in accordance with
dengan ketentuan hukum yang berlaku. Perseroan applicable legal provisions. The Company believes that
meyakini bahwa kepatuhan hukum tidak hanya menjadi legal compliance is not only a duty but also a fundamental
kewajiban, tetapi juga fondasi penting dalam penerapan foundation for implementing Good Corporate
Tata Kelola Perusahaan yang Baik serta dalam menjaga Governance and ensuring business sustainability. In
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keberlanjutan usaha. Dalam pelaksanaannya, Perseroan practice, the Company consistently monitors and
secara konsisten memantau dan menyesuaikan adjusts its policies, procedures, and operational
kebijakan, prosedur, serta aktivitas operasional agar activities to align with applicable regulations, whether
selaras dengan peraturan perundang-undangan yang issued by the government, regulators, or relevant
berlaku, baik yang dikeluarkan oleh pemerintah, regulator, authorities. The compliance function is supported
maupun otoritas terkait. Fungsi kepatuhan didukung by authorized units to identify, evaluate, and manage
oleh unit kerja yang berwenang untuk mengidentifikasi, compliance risks, ensuring that regulatory changes are
mengevaluasi, dan mengelola risiko kepatuhan, serta implemented accurately and effectively.
memastikan bahwa setiap perubahan regulasi dapat
diimplementasikan secara tepat dan efektif.
Evaluasi terhadap Efektivitas Sistem Evaluation of the E ectiveness of the
Pengendalian Internal Tahun 2025 Internal Control System in 2025
Evaluasi terhadap Efektivitas Sistem Pengendalian The evaluation of the effectiveness of the internal
Internal Tahun 2025 dilakukan sebagai bagian dari control system in 2025 is conducted as part of the
komitmen Perseroan untuk memastikan bahwa seluruh Company’s commitment to ensuring that all policies,
kebijakan, prosedur, dan mekanisme pengendalian yang procedures, and control mechanisms applied are
diterapkan telah berjalan secara memadai dan efektif adequate and effective in supporting the achievement
dalam mendukung pencapaian tujuan usaha. Evaluasi of business objectives. This evaluation aims to assess
ini bertujuan untuk menilai kecukupan desain dan the sufficiency of the design and effectiveness of the
efektivitas pelaksanaan sistem pengendalian internal internal control system in managing risks, ensuring the
dalam mengelola risiko, menjaga keandalan pelaporan, reliability of reporting, and ensuring compliance with
serta memastikan kepatuhan terhadap peraturan applicable laws and regulations.
perundang-undangan yang berlaku.
Berdasarkan hasil evaluasi sepanjang tahun 2025, Based on the evaluation results throughout 2025, the
Perseroan menilai bahwa sistem pengendalian internal Company believes that the internal control system has
telah berfungsi secara cukup efektif dalam mendukung functioned adequately and effectively in supporting the
kegiatan operasional dan pengelolaan risiko Perseroan. Company’s operational activities and risk management.
Meskipun demikian, Perseroan terus melakukan However, the Company continues to make continuous
penyempurnaan secara berkelanjutan atas sistem improvements to the existing systems and procedures
dan prosedur yang ada guna menyesuaikan dengan to adjust to the dynamics of the business, regulatory
dinamika usaha, perkembangan regulasi, serta potensi developments, and emerging risks, as part of efforts
risiko yang terus berkembang, sebagai bagian dari upaya to strengthen the application of Good Corporate
memperkuat penerapan Tata Kelola Perusahaan yang Governance.
Baik.
Pernyataan Direksi dan/atau Dewan Statement of the Board of Directors
Komisaris atas Kecukupan Sistem and/or Board of Commissioners on
Pengendalian Internal the Adequacy of the Internal Control
System
Direksi dan Dewan Komisaris menyadari bahwa sistem The Board of Directors and the Board of Commissioners
pengendalian internal yang memadai merupakan recognize that an adequate internal control system
elemen penting dalam mendukung pencapaian tujuan is a critical element in supporting the achievement of
usaha, menjaga keandalan pelaporan keuangan, serta business objectives, maintaining the reliability of financial
memastikan kepatuhan terhadap peraturan perundang- reporting, and ensuring compliance with applicable
undangan yang berlaku. Oleh karena itu, Direksi dan laws and regulations. Therefore, the Board of Directors
Dewan Komisaris senantiasa memberikan perhatian dan and the Board of Commissioners continuously provide
pengawasan terhadap perancangan, penerapan, serta attention and oversight to the design, implementation,
evaluasi sistem pengendalian internal di Perseroan. and evaluation of the internal control system.
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Berdasarkan hasil pemantauan dan evaluasi yang Based on monitoring and evaluation conducted
dilakukan sepanjang tahun pelaporan, serta dengan throughout the reporting year, and considering reports
mempertimbangkan laporan dari fungsi Manajemen from the Risk Management, Compliance, and Internal
Risiko, Kepatuhan, dan Audit Internal, Direksi dan Dewan Audit functions, the Board of Directors and the Board
Komisaris berpendapat bahwa sistem pengendalian of Commissioners believe that the internal control
internal Perseroan telah disusun dan diimplementasikan system has been adequately designed and effectively
secara memadai serta berjalan secara efektif untuk implemented to support the Company’s operational
mendukung kegiatan operasional dan pengelolaan activities and risk management. However, the Board of
risiko Perseroan. Meskipun demikian, Direksi dan Dewan Directors and the Board of Commissioners acknowledge
Komisaris menyadari bahwa sistem pengendalian that the internal control system has inherent limitations
internal memiliki keterbatasan yang melekat dan perlu and must be continuously adjusted to business
disesuaikan secara berkelanjutan dengan dinamika dynamics and external developments. Therefore, the
usaha dan perkembangan lingkungan eksternal. Company is committed to continuously improving and
Oleh karena itu, Perseroan berkomitmen untuk terus strengthening the internal control system to maintain its
melakukan penyempurnaan dan penguatan sistem effectiveness and support the ongoing implementation
pengendalian internal guna menjaga efektivitasnya serta of Good Corporate Governance.
mendukung penerapan Tata Kelola Perusahaan yang
Baik secara berkesinambungan.
Manajemen Risiko
Risk Management
Penerapan Prinsip, Kerangka, dan Implementation of Risk Management
Proses Manajemen Risiko Principles, Framework, and Process
Penerapan Prinsip, Kerangka, dan Proses Manajemen The implementation of Risk Management principles,
Risiko merupakan bagian integral dari sistem tata framework, and processes is an integral part of
kelola Perseroan dalam rangka mendukung pencapaian the Company’s governance system to support the
tujuan usaha secara berkelanjutan. Perseroan meyakini achievement of sustainable business objectives. The
bahwa pengelolaan risiko yang efektif harus dilandasi Company believes that effective risk management must
oleh prinsip kehati-hatian, akuntabilitas, dan integrasi be based on the principles of caution, accountability,
dengan strategi serta proses bisnis, sehingga risiko and integration with strategies and business processes,
dapat dikelola secara sistematis dan terukur. allowing risks to be managed systematically and
measurably.
Dalam penerapannya, Perseroan mengacu pada In practice, the Company follows a risk management
kerangka manajemen risiko yang mencakup penetapan framework that includes risk context setting,
konteks risiko, identifikasi, analisis, evaluasi, serta identification, analysis, evaluation, and handling of
penanganan risiko, yang dilaksanakan secara risks, which is carried out on an ongoing basis. This
berkelanjutan. Kerangka ini didukung oleh kebijakan, framework is supported by clear policies, guidelines,
pedoman, dan prosedur yang jelas, serta pembagian and procedures, as well as well-defined roles and
peran dan tanggung jawab yang terdefinisi dengan responsibilities at all levels of the organization. The risk
baik di seluruh tingkatan organisasi. Proses manajemen management process is also integrated with business
risiko juga terintegrasi dengan perencanaan bisnis, planning, decision-making, and the Company’s internal
pengambilan keputusan, dan sistem pengendalian control system.
internal Perseroan.
Selain itu, Perseroan secara berkala melakukan Furthermore, the Company periodically monitors and
pemantauan dan peninjauan atas profil risiko untuk reviews its risk profile to ensure the effectiveness of
memastikan efektivitas pengendalian yang telah controls applied and adjusts mitigation strategies to
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diterapkan serta menyesuaikan strategi mitigasi dengan internal and external changes. Through the consistent
perubahan kondisi internal maupun eksternal. Melalui implementation of risk management principles,
penerapan prinsip, kerangka, dan proses manajemen framework, and processes, the Company aims to
risiko yang konsisten, Perseroan berupaya meminimalkan minimize potential risk impacts, enhance business
potensi dampak risiko, meningkatkan ketahanan usaha, resilience, and create sustainable value for all
serta menciptakan nilai tambah yang berkelanjutan bagi stakeholders.
seluruh pemangku kepentingan.
Sepanjang tahun 2025, pelaksanaan fungsi manajemen Throughout 2025, the Company carried out its risk
risiko Perseroan dilakukan dengan mengacu pada standar management function based on the ISO 31000:2018 Risk
Manajemen Risiko ISO 31000:2018 yang mencakup tiga Management standards, which encompass three main
elemen utama, yaitu prinsip (principle), kerangka kerja elements: principles, framework, and processes. The
(framework), dan proses (process). Penerapan standar application of ISO 31000:2018 standards emphasizes
ISO 31000:2018 tersebut menegaskan bahwa tujuan that the primary goal of risk management is to create
utama manajemen risiko adalah untuk menciptakan dan and protect value for the Company.
melindungi nilai bagi Perseroan.
Dasar penerapan manajemen risiko berdasarkan Standar The basis of applying risk management according to the
ISO 31000:2018 sebagai dasar penerapan manajemen ISO 31000:2018 standards includes:
risiko Perseroan, mencakup:
1. Terintegrasi manajemen risiko merupakan bagian 1. Integrated Risk management is an integral part of all
yang terintegrasi dengan keseluruhan aktifitas Company activities.
Perseroan.
2. Terstruktur dan komprehensif dalam pelaksanaannya 2. Structured and Comprehensive in its
Perseroan melakukan pendekatan yang terstruktur implementation, the Company adopts a structured
dan komprehensif sehingga memberikan hasil yang and comprehensive approach to ensure consistent
konsiten dan dapat dibandingkan. and comparable results.
3. Disesuaikan kerangka kerja manajemen risiko dan 3. Tailored the risk management framework and its
prosesnya dapat disesuaikan dan menyesuaikan processes are tailored to align with the external
dengan konteks eksternal dan internal Perseroan and internal context of the Company concerning its
terkait sasarannya. objectives.
4. Inklusif kesesuaian waktu dan keterlibatan dari setiap 4. Inclusive the timing and involvement of stakeholders
pemangku kepentingan terkait dengan pengetahuan, with their knowledge, views, and perceptions must
pandangan, persepsi harus selalu dipertimbangkan. always be considered. This results in increased
Hasil dari kegiatan ini yaitu perbaikan kesadaran dan awareness and informed risk management activities.
terinformasikannya kegiatan pengelolaan risiko.
5. Dinamis risiko yang dapat muncul, berubah, dan 5. Dynamic risks may arise, change, or disappear in
hilang seiring dengan perubahan konteks serta line with changes in the context and conditions of
kondisi lingkungan internal dan eksternal Perseroan. the Company’s internal and external environment.
Penerapan pengelolaan risiko harus dipastikan Risk management implementation must ensure
mengantisipasi, mendeteksi, mengakui, dan timely anticipation, detection, acknowledgment, and
merespon terhadap perubahaan dengan cara yang response to changes.
sesuai dan tepat waktu.
6. Berdasarkan pada informasi terbaik yang tersedia 6. Based on the Best Available Information
Pelaksanaan manajemen risiko telah menerima The risk management process relies on inputs
masukan dan informasi berdasarkan data historis and information derived from historical data,
dan informasi saat ini dan juga harapan di masa current information, and future expectations. The
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mendatang. Penerapan pengelolaan risiko secara management of risks explicitly takes into account
eksplisit mengambil informa terkait batasan dan the limitations and uncertainties related to
ketidakpastian terkait dengan informasi dan information and expectations, making it timely, clear,
ekspektasi secara tepat waktu, jelas dan tersedia and accessible to relevant stakeholders.
bagi pemangku kepentingan yang relevan.
7. Faktor manusia dan Budaya, Perilaku manusia dan 7. Human Factors and Behavioral Culture, Human
faktor budaya bisa secara signifikan memberi behavior and cultural factors significantly influence
pengaruh terhadap seluruh aspek dalam manajemen all aspects of risk management at every level of the
risiko pada setiap tingkatan Perseroan. Company.
8. Perbaikan berkesinambungan Kegiatan manajemen 8. Continuous Improvement Risk management activities
risiko secara berkesinambungan diperbaiki melalui are continuously improved through learning and the
pembelajaran dan langkah terbaik yang harus application of best practices.
diambil.
Sedangkan kerangka kerja yang diterapkan dalam proses The risk management framework implemented in the
manajemen risiko Perseroan, meliputi: Company includes:
1. Kepemimpinan dan Komitmen 1. Leadership and Commitment
Kesadaran atas pentingnya mengelola risiko akan Awareness of the importance of managing risks will
mempermudah pelaksanaan manajemen risiko. facilitate the execution of risk management. To ensure
Agar seluruh karyawan sadar dan peduli dengan all employees are aware and concerned about risk
pengelolaan risiko maka manajemen puncak management, top management must demonstrate
harus menunjukkan kesadaran dan kepedulian awareness and concern for risks and assign the Risk
terhadap risiko dan menugaskan Satuan Kerja Management Unit to socialize the importance of
Manajemen Risiko melakukan sosialisasi kepada managing risks to all employees. Risk management
seluruh karyawan tentang pentingnya mengelola initiatives must start from top management and then
risiko. Inisiatif pengelolaan risiko harus dimulai dari be followed by all employees.
manajemen puncak untuk kemudian diikuti oleh
seluruh karyawan.
2. Integrasi 2. Integration
Integrasi adalah proses dan upaya dalam memastikan Integration is the process and effort to ensure that
bahwa manajemen risiko menjadi proses yang tidak risk management is an inseparable process from all
terpisahkan dari seluruh proses bisnis yang ada business processes within the Company.
didalam Perseroan.
3. Perencanaan Kerangka Kerja 3. Planning the Framework
Dalam merencanakan kerangka manajemen risiko, In planning the risk management framework, the
Perseroan memperhatikan dan mengembangkan Company considers and develops Risk Culture,
Budaya Risiko, Tata Kelola & Organisasi, Organisasi Governance & Organization, Risk Management
Manajemen Risiko, Sumber Daya Manajemen Risiko, Organization, Risk Management Resources, Policies
Kebijakan & Prosedur, dan Risk Appetite dan Risk & Procedures, and Risk Appetite and Risk Tolerance.
Tolerance.
4. Penerapan 4. Implementation
Proses penerapan manajemen risiko Perseroan The process of implementing the Company’s risk
mengacu pada proses sebagaimana berikut: management follows the steps as outlined below:
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Process Risk Management
Scope, Context, Criteria
Risk Assessment
Monitoring and Review
Communication
and Consulting
Risk Identification
Risk Analysis
Risk Evaluation
Risk Treatment
Recording and Reporting
Framework
5. Evaluasi Implementasi Manajemen Risiko 5. Evaluation of Risk Management Implementation
Evaluasi risiko merupakan sistem pengendalian Risk evaluation is part of the comprehensive internal
internal menyeluruh yang diterapkan oleh Perseroan. control system implemented by the Company. The
Sistem pengendalian internal adalah suatu internal control system is a monitoring mechanism
mekanisme pengawasan yang ditetapkan oleh established by the Company’s management,
manajemen Perseroan secara berkesinambungan continuously carried out by all management and
untuk dilaksanakan oleh seluruh manajemen dan employees at every level of the organization.
pegawai di setiap jenjang organisasi Perseroan. Risk controls should be preventive and capable
Pengendalian risiko harus dilakukan secara preventif of detecting weaknesses and deviations while
dan mampu mendeteksi kelemahan maupun indicating the necessary corrective actions.
penyimpangan serta menunjukkan langkah-langkah
koreksi yang diperlukan.
6. Perbaikan Kerangka Kerja 6. Framework Improvement
Perseroan perlu melakukan penyesuaian kerangka The Company needs to adjust the risk management
kerja Manajemen Risiko agar kerangka manajemen framework to ensure it remains relevant in light
risiko tetap relevan seiring dengan adanya perubahan of external and internal changes. Continuous
eksternal dan internal Perseroan. Perbaikan kerangka improvement of the risk management framework
kerja manajemen risiko harus dilakukan secara is necessary to enhance its alignment, adequacy,
berkelanjutan untuk meningkatkan kesesuaian, and effectiveness so that risk management remains
kecukupan dan efektivitas kerangka manajemen integrated with the Company’s business processes.
risiko agar manajemen risiko tetap terintegrasi
dengan proses bisnis Perseroan
Secara keseluruhan, dasar penerapan manajemen risiko Overall, the basis for the Company’s risk management
Perseroan juga mengacu dan sejalan dengan ruang implementation also refers to and aligns with the
lingkup manajemen risiko yang ditetapkan oleh Otoritas risk management scope established by the Financial
Jasa Keuangan (OJK) yang mencakup: Services Authority (OJK), which includes:
1. Pengawasan aktif oleh Dewan Komisaris dan Direksi. 1. Active oversight by the Board of Commissioners and
Board of Directors.
2. Kecukupan kebijakan, prosedur dan penetapan limit. 2. Adequacy of policies, procedures, and limit setting.
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of risk identification, measurement,
pemantauan dan pengendalian risiko serta sistem monitoring, and control processes, along with risk
informasi manajemen risiko. management information systems.
4. Sistem pengendalian internal yang menyeluruh. 4. A comprehensive internal control system.
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Prinsip-Prinsip Keuangan Sustainable Finance Principles in Risk
Berkelanjutan Dalam Penerapan Management Implementation
Manajemen Risiko
Dalam penerapan manajemen risiko, Perseroan In implementing risk management, the Company
mengaitkan prinsip-prinsip keuangan berkelanjutan integrates sustainable finance principles as a foundation
(sustainable finance) sebagai fondasi dalam for strategic and operational decision-making.
pengambilan keputusan strategis dan operasional. Sustainable finance is understood as an approach
Keuangan berkelanjutan dipahami sebagai pendekatan to financing and financial management that not only
pembiayaan dan pengelolaan keuangan yang tidak hanya focuses on short-term financial performance but also
berorientasi pada kinerja finansial jangka pendek, tetapi considers the environmental, social, and governance
juga mempertimbangkan dampak lingkungan, sosial, (Environmental, Social, and Governance/ESG) impacts
dan tata kelola (Environmental, Social, and Governance/ to support sustainable business growth.
ESG) guna mendukung pertumbuhan usaha yang
berkesinambungan.
Melalui perspektif sustainable finance, proses Through the perspective of sustainable finance, the
manajemen risiko Perseroan mencakup identifikasi Company’s risk management process includes identifying
dan mitigasi risiko yang berpotensi menghambat and mitigating risks that could hinder the achievement of
pencapaian tujuan keberlanjutan, seperti risiko sustainability goals, such as environmental risks due to
lingkungan akibat perubahan regulasi atau dampak regulatory changes or business activity impacts, social
aktivitas usaha, risiko sosial yang berkaitan dengan risks related to consumer protection and employee
perlindungan konsumen dan kesejahteraan karyawan, welfare, and governance risks related to compliance,
serta risiko tata kelola yang berhubungan dengan business ethics, and transparency. This integration
kepatuhan, etika bisnis, dan transparansi. Integrasi ini ensures that the Company’s financing, investment, and
memastikan bahwa kebijakan pembiayaan, investasi, dan operational policies align with prudent principles while
operasional Perseroan sejalan dengan prinsip kehati- supporting the sustainable development agenda.
hatian sekaligus mendukung agenda pembangunan
berkelanjutan.
Dengan mengintegrasikan konsep keuangan By integrating sustainable finance concepts into risk
berkelanjutan ke dalam manajemen risiko, Perseroan management, the Company aims to create stable, long-
berupaya menciptakan nilai jangka panjang yang stabil term value for shareholders and other stakeholders. This
bagi pemegang saham dan pemangku kepentingan approach not only enhances the Company’s resilience
lainnya. Pendekatan ini tidak hanya meningkatkan to dynamic risks but also strengthens its contribution to
ketahanan Perseroan dalam menghadapi dinamika risiko, inclusive, responsible, and environmentally-conscious
tetapi juga memperkuat kontribusi Perseroan terhadap economic growth.
pertumbuhan ekonomi yang inklusif, bertanggung jawab,
dan berwawasan lingkungan.
Dalam praktiknya, prinsip keuangan berkelanjutan In practice, sustainable finance principles are
diterapkan dengan cara: applied by:
• Mengidentifikasi risiko lingkungan dan sosial yang • Identifying environmental and social risks that could
dapat berdampak signifikan terhadap kegiatan bisnis. significantly impact business activities.
• Melakukan stress testing terhadap skenario • Stress testing financial scenarios, such as the impact
keuangan, seperti dampak dari regulasi emisi karbon of carbon emissions regulations or government
atau perubahan kebijakan pemerintah terkait policy changes related to sustainability.
keberlanjutan.
• Mengintegrasikan pertimbangan keberlanjutan • Integrating sustainability considerations into financial
dalam proses pengambilan keputusan keuangan dan and investment decision-making processes.
investasi.
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• Menerapkan strategi mitigasi yang inovatif, seperti • Implementing innovative mitigation strategies, such
transisi ke energi terbarukan atau investasi pada as transitioning to renewable energy or investing in
program keberlanjutan komunitas. community sustainability programs.
Struktur Pengelola Risiko Risk Management Structure
Struktur Pengelola Risiko dibentuk sebagai bagian The Risk Management Structure is established as
integral dari penerapan manajemen risiko Perseroan an integral part of the Company’s risk management
guna memastikan bahwa seluruh potensi risiko dapat implementation to ensure that all potential risks are
diidentifikasi, dianalisis, dikelola, dan dimitigasi secara identified, analyzed, managed, and mitigated effectively
efektif serta terintegrasi di seluruh lini organisasi. and integrated across all organizational lines. This
Struktur ini dirancang untuk mendukung pengambilan structure is designed to support careful decision-
keputusan yang hati-hati, memperkuat pengendalian making, reinforce internal controls, and maintain
internal, serta menjaga kesinambungan usaha dalam business continuity in the face of changes in the
menghadapi dinamika lingkungan bisnis dan regulasi. business environment and regulations.
Struktur pengelola risiko terdiri dari tiga lini pertahanan: The risk management structure consists of three lines
1. Lini Pertama: Unit operasional yang bertanggung of defense:
jawab langsung atas pengelolaan risiko dalam 1. First Line: Operational units directly responsible for
kegiatan sehari-hari. managing risks in day-to-day activities.
2. Lini Kedua: Fungsi manajemen risiko independen yang 2. Second Line: Independent risk management
mengawasi, memberikan pedoman, dan memastikan functions that oversee, provide guidance, and ensure
penerapan kebijakan risiko yang konsisten. consistent implementation of risk policies.
3. Lini Ketiga: Audit internal yang memberikan evaluasi 3. Third Line: Internal audit, which provides independent
independen terhadap efektivitas manajemen risiko. evaluation of the effectiveness of risk management.
Dalam implementasinya, fungsi kepatuhan Perseroan In practice, the Company’s compliance function reports
bertanggung jawab langsung kepada Direktur yang directly to the Director overseeing compliance and
membawahi fungsi kepatuhan dan bersifat independen, operates independently. It is established separately and
yaitu dibentuk secara tersendiri dan bebas dari free from influence from other units, with direct access
pengaruh satuan kerja lainnya, serta memiliki akses to the CEO as the Director overseeing the compliance
langsung kepada Direktur Utama sebagai Direktur yang function.
membawahkan fungsi kepatuhan.
DIREKTUR UTAMA
KEPALA DIVISI ERM COMPLIANCE & AML - CFT
Head of ERM, Compliance & AML - CFT Division
COMPLIANCE & AML -CFT
Tugas dan Tanggung Jawab Fungsi Duties and Responsibilities of the
Kepatuhan Compliance Function
Fungsi Kepatuhan (compliance function) merupakan The Compliance Function is a key element in the
elemen penting dalam sistem tata kelola Perseroan yang Company’s governance system, aimed at ensuring
bertujuan untuk memastikan bahwa seluruh kegiatan that all business activities, policies, and operational
usaha, kebijakan, dan proses operasional dijalankan processes are conducted in accordance with applicable
sesuai dengan peraturan perundang-undangan yang laws, regulatory provisions, and the Company’s internal
berlaku, ketentuan regulator, serta kebijakan internal policies. The existence of this function represents the
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Perseroan. Keberadaan fungsi ini menjadi wujud Company’s commitment to applying the principles of
komitmen Perseroan dalam menerapkan prinsip kehati- caution, integrity, and transparency in every business
hatian, integritas, dan transparansi dalam setiap aktivitas activity.
bisnis.
Melalui pelaksanaan tugas dan tanggung jawabnya, Through the execution of its duties and responsibilities,
Fungsi Kepatuhan berperan dalam mengidentifikasi, the Compliance Function plays a role in identifying,
memantau, dan mengendalikan risiko kepatuhan, monitoring, and controlling compliance risks, as well as
sekaligus memberikan rekomendasi perbaikan kepada providing corrective recommendations to management.
manajemen. Dengan demikian, Fungsi Kepatuhan Therefore, the Compliance Function not only serves as
tidak hanya berfungsi sebagai pengawas kepatuhan, a compliance supervisor but also as a strategic partner
tetapi juga sebagai mitra strategis manajemen dalam to management in supporting the achievement of
mendukung terciptanya operasional yang berkelanjutan, sustainable operations that comply with regulations and
patuh terhadap regulasi, dan selaras dengan prinsip tata align with good corporate governance principles.
kelola perusahaan yang baik.
Tugas Fungsi Kepatuhan Duties of the Compliance Function
1. Identifikasi dan Pemantauan Risiko Kepatuhan 1. Identification and Monitoring of Compliance Risks
• Mengidentifikasi risiko kepatuhan yang mungkin • Identifying compliance risks that may arise
timbul akibat perubahan regulasi atau kebijakan due to regulatory changes or internal policy
internal. adjustments.
• Memantau implementasi kebijakan dan prosedur • Monitoring the implementation of compliance
kepatuhan dalam seluruh aktivitas perusahaan. policies and procedures across the company’s
activities.
2. Pengawasan Terhadap Kepatuhan Regulasi 2. Oversight of Regulatory Compliance
• Memastikan perusahaan mematuhi peraturan • Ensuring the Company adheres to applicable
dan ketentuan hukum yang berlaku, termasuk laws and regulations, including government and
regulasi pemerintah dan otoritas terkait. relevant authorities’ regulations.
• Berkoordinasi dengan regulator atau otoritas • Coordinating with regulators or supervisory
pengawas untuk memastikan kelancaran authorities to ensure the smooth implementation
pelaksanaan kewajiban regulasi. of regulatory obligations.
3. Penyusunan Kebijakan dan Prosedur 3. Policy and Procedure Development
• Menyusun, memperbarui, dan mensosialisasikan • Developing, updating, and socializing compliance
kebijakan kepatuhan agar sesuai dengan policies to ensure alignment with evolving
perkembangan peraturan dan kebutuhan regulations and the Company’s needs.
perusahaan.
• Memberikan panduan kepada unit kerja terkait • Providing guidance to relevant units on the
penerapan kebijakan kepatuhan. implementation of compliance policies.
4. Peningkatan Kesadaran Kepatuhan 4. Raising Compliance Awareness
• Mengedukasi dan melatih karyawan terkait • Educating and training employees on the
pentingnya kepatuhan melalui program pelatihan, importance of compliance through training
sosialisasi, atau kampanye internal. programs, socialization, or internal campaigns.
• Menanamkan budaya kepatuhan dalam • Instilling a culture of compliance within the
organisasi. organization.
5. Pelaporan dan Rekomendasi 5. Reporting and Recommendations
• Menyusun laporan kepatuhan secara berkala • Preparing regular compliance reports to
kepada manajemen, dewan direksi, atau komite management, the board of directors, or related
terkait. committees.
• Memberikan rekomendasi perbaikan atas temuan • Providing corrective recommendations based on
risiko atau pelanggaran kepatuhan. findings of compliance risks or violations.
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6. Penanganan Pelanggaran Kepatuhan 6. Handling Compliance Violations
• Mendeteksi dan menyelidiki dugaan pelanggaran • Detecting and investigating suspected
kepatuhan. compliance violations.
• Menyusun langkah korektif untuk memastikan • Formulating corrective actions to ensure
pelanggaran tidak terulang. violations do not recur.
Sedangkan yang merupakan Tanggung Jawab dari Fungsi Responsibilities of the Compliance Function:
Kepatuhan yaitu:
1. Memastikan bahwa seluruh aktivitas Perseroan 1. Ensuring that all Company activities comply with
sesuai dengan peraturan perundang-undangan yang applicable laws and regulations.\
berlaku.
2. Memberikan saran dan masukan kepada manajemen 2. Providing advice and input to management regarding
terkait risiko kepatuhan dalam pengambilan compliance risks in decision-making.
keputusan.
3. Menjaga hubungan yang harmonis dengan regulator, 3. Maintaining harmonious relationships with regulators,
otoritas pengawas, dan pemangku kepentingan supervisory authorities, and other stakeholders.
lainnya.
4. Melindungi perusahaan dari risiko hukum, reputasi, 4. Protecting the Company from legal, reputational, and
dan keuangan yang timbul akibat ketidakpatuhan. financial risks arising from non-compliance.
5. Mendukung terciptanya tata kelola perusahaan yang 5. Supporting the establishment of good corporate
baik (good corporate governance). governance practices.
Pelaksanaan Tugas dan Tanggung Execution of the Compliance
Jawab Fungsi Kepatuhan Tahun 2025 Function’s Duties and Responsibilities
in 2025
Selama tahun 2025, Fungsi Kepatuhan telah menjalankan In 2025, the Compliance Function carried out the
fungsinya sebagai berikut: following tasks:
1. Memantau aturan-aturan yang telah dikeluarkan oleh 1. Monitoring regulations issued by regulators on the
Regulator dalam Website; website.
2. Membuat resume dan gap analysis atas aturan 2. Conducting summary and gap analysis of new
baru; regulations.
3. Memantau pemenuhan rasio-rasio mandatory sesuai 3. Monitoring the fulfillment of mandatory ratios
POJK dan/atau SEOJK; according to POJK and/or SEOJK.
4. Memastikan seluruh rekomendasi hasil temuan 4. Ensuring all audit findings from OJK have been
audit OJK telah disampaikan kepada OJK dan telah submitted to OJK and addressed by the Company.
dipenuhi oleh Perusahaan;
5. Menyampaikan Laporan Kepatuhan kepada Direksi; 5. Submitting Compliance Reports to the Board of
Directors.
6. Melakukan sosialisasi aturan baru kepada unit kerja 6. Socializing new regulations to relevant work units.
terkait;
7. Pemberian pelatihan secara berkesinambungan; 7. Providing continuous training.
8. Melakukan compliance testing POJK/SEOJK sebagai 8. Conducting compliance testing for POJK/SEOJK as
bentuk kepatuhan Perusahaan terhadap peraturan part of the Company’s compliance with Financial
Otoritas Jasa Keuangan; Services Authority regulations.
9. Pengingat penyampaian laporan kepada Regulator 9. Sending reminders to relevant work units to submit
kepada seluruh unit kerja terkait agar disampaikan reports to regulators on time.
secara tepat waktu.
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Perkara Penting Tahun 2025 Important Legal Matters in 2025
Perkara Penting merupakan informasi yang disampaikan Important legal matters refer to information disclosed
Perseroan untuk memberikan gambaran yang by the Company to provide stakeholders with a
transparan kepada pemangku kepentingan mengenai transparent view of legal and non-legal events, disputes,
adanya kejadian, sengketa, atau permasalahan hukum or issues that have or may have a significant impact on
dan non-hukum yang memiliki atau berpotensi memiliki business activities, financial condition, or the Company’s
dampak signifikan terhadap kegiatan usaha, kondisi reputation. Disclosure of important matters is made as
keuangan, maupun reputasi Perseroan. Pengungkapan part of the Company’s commitment to transparency
Perkara Penting dilakukan sebagai bagian dari komitmen and accountability in corporate governance.
Perseroan terhadap penerapan prinsip keterbukaan dan
akuntabilitas dalam tata kelola perusahaan.
Dalam mengelola Perkara Penting, Perseroan senantiasa In managing important matters, the Company
melakukan pemantauan dan evaluasi secara berkala consistently monitors and evaluates developments,
terhadap setiap perkembangan yang terjadi, serta taking necessary mitigation steps according to
mengambil langkah-langkah mitigasi yang diperlukan regulatory provisions and internal policies. The Company
sesuai dengan ketentuan peraturan perundang- also ensures that the handling of important matters is
undangan dan kebijakan internal. Perseroan juga conducted professionally, prudently, and in the best
memastikan bahwa penanganan Perkara Penting interest of the Company, to minimize potential legal,
dilakukan secara profesional, prudent, dan berlandaskan operational, and financial risks and safeguard business
kepentingan terbaik Perseroan, guna meminimalkan continuity and stakeholder trust.
potensi risiko hukum, operasional, maupun finansial
serta menjaga keberlangsungan usaha dan kepercayaan
para pemangku kepentingan.
Selama tahun 2025, terdapat 5 (lima) permasalahan In 2025, there were 5 (five) legal matters in the process
hukum dalam proses penyelesaian di Pengadilan dan/ of resolution in court and/or alternative dispute
atau di Lembaga alternatif penyelesaian sengketa, resolution institutions, and 5 (five) legal matters that
dan terdapat 5 (lima) permasalahan hukum telah had received final and binding decisions. Additionally, 1
mendapatkan putusan yang berkuatan hukum tetap, (one) legal case is still in process at the Supreme Court.
dan 1 (satu) kasus permasalahan hukum masih dalam The legal issues faced by the Company during 2025 are
proses di Mahkamah Agung. Permasalahan hukum yang as follows:
dihadapi oleh Perseroan selama tahun 2025 sebagai
berikut:
Permasalahan Hukum Perdata Pidana
Legal Issues Civil Criminal
Telah mendapatkan putusan yang mempunyai kekuatan hukum yang tetap | Final judgment with 5 -
permanent legal force
Dalam proses di kepolisian, kejaksaaan atau aparat penegak hukum lainnya | In process with the - -
police, prosecutor's office, or other law enforcement agencies
Dalam proses penyelesaian di pengadilan dan/atau di lembaga alternatif penyelesaian sengketa 6 -
| In process of settlement in court and/or alternative dispute resolution institution
Diselesaikan tanpa melalui jalur pengadilan, lembaga alternatif penyelesaian sengketa dan/ - -
atau apparat penegak hukum | Resolved without going through the courts, alternative dispute
resolution institution, or law enforcement agencies
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Pada tahun 2025, Perseroan menghadapi 11 kasus yang In 2025, the Company faced 11 cases, consisting of:
terdiri dari:
1. Kasus berupa perkara hukum Perdata yaitu sebanyak 1. 5 (five) civil law cases, with 4 (four) cases currently
5 (lima) kasus, dengan kondisi 4 (empat) kasus yang still in the trial process, and 1 (one) case that has been
saat ini masih dalam proses persidangan, dan 1 (satu) fully followed up through the Cassation process.
kasus yang telah ditindaklanjuti dengan tuntas dalam
proses Kasasi.
2. Kasus berupa perkara hukum PKPU/Pailit terdapat 5 2. (five) PKPU/Bankruptcy cases, with 4 (four) cases
(lima) kasus, dengan kondisi 4 (empat) kasus sudah declared bankrupt, and 1 (one) case rejected.
dinyatakan Pailit, dan 1 (satu) kasus ditolak.
Posisi
Pokok Gugatan
Nomor Perkara Perseroan Status Perkara Risiko bagi Perseroan
Subject of the
Case Number Company’s Case Status Risk to the Company
Lawsuit
Position
26/Pdt.G/2025/PN Kdr tertanggal Tergugat II | Gugatan dari Kasasi | Tidak ada risiko yang berarti
24 Maret 2025 | Number 26/ Defendant II Debitur | Lawsuit Cassation bagi Perseroan | There is no
Pdt.G/2025/PN Kdr dated 24 March Filed by the Debtor material risk to the Company.
2025
969/Pdt.G/2025/PN JKT SEL Penggugat | Gugatan Persidangan Tidak ada risiko yang berarti
tertanggal 12 Sept 2025 | Number Plaintiff Wanprestasi | | Trial bagi Perseroan | There is no
969/Pdt.G/2025/PN JKT SEL dated Breach of Contract Proceedings material risk to the Company.
12 September 2025 Lawsuit
986/Pdt.G/2025/PN JKT SEL Penggugat | Gugatan Persidangan Tidak ada risiko yang berarti
tertanggal 16 September 2025 | Plaintiff Wanprestasi | | Trial bagi Perseroan | There is no
Number 986/Pdt.G/2025/PN JKT Breach of Contract Proceedings material risk to the Company.
SEL dated 16 September 2025 Lawsuit
792/Pdt.G/2025/PN JKT PUS Turut Tergugat Gugatan dari Persidangan Tidak ada risiko yang berarti
tertanggal 14 November 2025 | II | Defendant II Debitur | Lawsuit bagi Perseroan | There is no
Number 792/Pdt.G/2025/PN JKT Filed by the Debtor Trial material risk to the Company.
PUS Proceedings
dated 14 November 2025
1349/Pdt.G/2025/PN JKT SEL Tergugat I | Gugatan dari Persidangan Tidak ada risiko yang berarti
tertanggal 03 Desember 2025 | Defendant I Debitur | Lawsuit | Trial bagi Perseroan | There is no
Number 1349/Pdt.G/2025/PN JKT Filed by the Debtor Proceedings material risk to the Company.
SEL
dated 03 December 2025
119/Pdt.Sus-PKPU/2025/PN Niaga Kreditur Lain | Permohonan PKPU Termohon Pailit Tidak ada risiko yang berarti
Jkt.Pst tertanggal 30 April 2025 | Other Creditors | Application for | Bankruptcy bagi Perseroan | There is no
Number 119/Pdt.Sus-PKPU/2025/PN Suspension of Respondent material risk to the Company.
Niaga Jkt.Pst Dated 30 April 2025 Debt Payment
Obligations
48/Pdt.Sus-PKPU/2025/PN Niaga Pemohon | Permohonan PKPU Termohon Pailit Tidak ada risiko yang berarti
Jkt.Pst tertanggal 17 Februari 2025 Applicant | Application for | Bankruptcy bagi Perseroan | There is no
| Number 48/Pdt.Sus-PKPU/2025/ Suspension of Respondent material risk to the Company.
PN Niaga Jkt.Pst Dated 17 February Debt Payment
2025 Obligations
234/Pdt.Sus-PKPU/2025/PN Niaga Kreditur Lain | Permohonan PKPU PKPU Tidak ada risiko yang berarti
Jkt.Pst Tertanggal 11 Agustus 2025 Other Creditors | Application for Sementara bagi Perseroan | There is no
| Number 234/Pdt.Sus-PKPU/2025/ Suspension of | Temporary material risk to the Company.
PN Niaga Jkt. Pst dated 11 August Debt Payment Suspension of
2025 Obligations Debt Payment
Obligations
4 9/ Pd t . S u s - Pa i l i t - Pe m b at a l a n Kreditur Lain | Pembatalan Termohon Pailit Tidak ada risiko yang berarti
Perdamaian/2025/PN Niaga Jkt. Other Creditors Perdamaian | | Bankruptcy bagi Perseroan | There is no
Pst tertanggal 16 Oktober 2025 Cancellation of Respondent material risk to the Company.
| Number 49/Pdt.Sus-Pailit– Composition
Cancellation of Composition/2025/
PN Niaga Jkt. Pst dated 16 October
2025
PT Radana Bhaskara Finance Tbk
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Business Support Overview Good Corporate Governance Sustainability Report 351
Posisi
Pokok Gugatan
Nomor Perkara Perseroan Status Perkara Risiko bagi Perseroan
Subject of the
Case Number Company’s Case Status Risk to the Company
Lawsuit
Position
66/Pdt.Sus-PKPU/2025/PN Niaga Kreditur Lain | Permohonan PKPU | Permohonan Tidak ada risiko yang berarti
Sby tertanggal 22 Oktober 2025 | Other Creditors Application for ditolak | bagi Perseroan | There is no
Number 66/Pdt.Sus-PKPU/2025/PN Suspension of Application material risk to the Company.
Niaga Sby dated 22 October 2025 Debt Payment Rejected
Obligations
95/Pdt.Sus-PKPU/2025/PN Niaga Kreditur Lain | Permohonan PKPU Termohon Pailit Tidak ada risiko yang berarti
Pst tertanggal 04 Oktober 2025 | Other Creditors | Application for bagi Perseroan | There is no
Number 95/Pdt.Sus-PKPU/2025/PN Suspension of Bankruptcy material risk to the Company.
Niaga Pst dated 04 October 2025 Debt Payment Respondent
Obligations
Sanksi Administratif Administrative Sanctions
Pada tahun 2025, Perseroan menerima sanksi In 2025, the Company received administrative sanctions,
administratif berupa administratif dan peringatan including an administrative penalty and a written
tertulis dari Otoritas Jasa Keuangan. Perseroan telah warning from the Financial Services Authority (OJK). The
menindaklanjuti sanksi tersebut dengan melakukan Company has followed up on these sanctions by refining
proses, penyempurnaan kebijakan internal, serta internal policies and strengthening the compliance
penguatan fungsi kepatuhan guna mencegah function to prevent similar violations from occurring in
terulangnya pelanggaran serupa di masa mendatang. the future.
Instansi Jenis Sanksi Uraian Singkat Tindak Lanjut
No.
Institution Type of Sanction Brief Description Follow-Up
1. Otoritas Jasa Sanksi Denda | Pengenaan Sanksi Kewajiban Membayar Denda Atas Peningkatan monitoring
Keuangan | Administrative Pelaporan Sistem Layanan Informasi Keuangan (SLIK) | pelaporan internal
Financial Services Fine Imposition of a Sanction in the Form of an Obligation to | Enhancement of
Authority Pay a Fine for Reporting under the Financial Information Internal Reporting
Service System (SLIK) Monitoring
2. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan Penguatan fungsi
Keuangan | administratif | Tertulis atas Pelanggaran Ketentuan Sistem Layanan kepatuhan dan
Financial Services Administrative Informasi Keuangan | Imposition of Administrative quality control data |
Authority Sanctions Sanctions in the Form of a Written Warning for Violation Strengthening of the
of Financial Information Service System Provisions Compliance Function
and Data Quality
Control
3. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Teguran Peningkatan
Keuangan | administratif | Tertulis Pertama atas Pelanggaran Ketentuan Mengenai mekanisme pelaporan
Financial Services Administrative Laporan Bulanan | Imposition of Administrative dan eskalasi internal
Authority Sanctions Sanctions in the Form of a First Written Reprimand for | Enhancement of
Violation of Provisions Regarding Monthly Reporting Internal Reporting and
Escalation Mechanisms
4. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis atas Pelanggaran Ketentuan Mengenai
Financial Services Administrative Penerapan Manajemen Risiko Teknologi Informasi |
Authority Sanctions Imposition of Administrative Sanctions in the Form of
a Written Warning for Violation of Provisions Regarding
the Implementation of Information Technology Risk
Management
5. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis atas Pelanggaran Ketentuan Mengenai Susunan
Financial Services Administrative Organisasi | Imposition of Administrative Sanctions
Authority Sanctions in the Form of a Written Warning for Violation of
Provisions Regarding Organizational Structure
6. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis atas Pelanggaran Ketentuan Penyelenggaraan
Financial Services Administrative Usaha | Imposition of Administrative Sanctions in the
Authority Sanctions Form of a Written Warning for Violation of Business
Conduct Provisions
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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352 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Instansi Jenis Sanksi Uraian Singkat Tindak Lanjut
No.
Institution Type of Sanction Brief Description Follow-Up
7. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis atas Pelanggaran Ketentuan Mengenai
Financial Services Administrative Penilaian Kemampuan dan Kepatutan | Imposition
Authority Sanctions of Administrative Sanctions in the Form of a Written
Warning for Violation of Provisions Regarding Fit and
Proper Assessment
8. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis atas Pelanggaran Ketentuan Mengenai
Financial Services Administrative Tata Kelola Perusahaan yang Baik | Imposition of
Authority Sanctions Administrative Sanctions in the Form of a Written
Warning for Violation of Provisions Regarding Good
Corporate Governance
9. Otoritas Jasa Sanksi Denda | Penyesuaian Pengenaan Sanksi Administratif
Keuangan | Administrative dalam Bentuk Denda atas Pelanggaran Ketentuan
Financial Services Fine Penyampaian Tembusan Laporan Pemblokiran
Authority secara Serta Merta dan/atau Laporan Nihil terkait
Daftar Terduga Teroris dan Organisasi Teroris Nomor
DTTOT/P-19/53/X/RES.6.1./2024 kepada PT Radana
Bhaskara Finance Tbk | Adjustment of the Imposition
of Administrative Sanctions in the Form of a Fine for
Violation of Provisions Regarding the Submission
of Copies of Immediate Blocking Reports and/or Nil
Reports Related to the List of Suspected Terrorists
and Terrorist Organizations Number DTTOT/P-19/53/X/
RES.6.1./2024 to PT Radana Bhaskara Finance Tbk
10. Otoritas Jasa Sanksi Denda | Tanggapan atas Permohonan Peninjauan Kembali
Keuangan | Administrative Pengenaan Sanksi Administratif dalam Bentuk Denda
Financial Services Fine atas Pelanggaran Ketentuan Penyampaian Laporan
Authority Pemblokiran Secara Serta Merta dan/atau
Laporan Nihil terkait Daftar Terduga Teroris dan
Organisasi Teroris PT Radana Bhaskara Finance Tbk |
Response to the Request for Reconsideration of the
Imposition of Administrative Sanctions in the Form
of a Fine for Violation of Provisions Regarding the
Submission of Immediate Blocking Reports and/or Nil
Reports Related to the List of Suspected Terrorists and
Terrorist Organizations of PT Radana Bhaskara Finance
Tbk
11. Otoritas Jasa Peringatan Sanksi Peringatan Tertulis terkait Aset Produktif
Keuangan | Tertulis | Written Bermasalah UUS PT Radana Bhaskara Finance Tbk.
Financial Services Warning | Written Warning Sanction Related to Problematic
Authority Earning Assets of the Sharia Business Unit (UUS) of PT
Radana Bhaskara Finance Tbk.
12. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis atas Pelanggaran Ketentuan Mengenai
Financial Services Administrative Penyampaian Laporan Realisasi Rencana Bisnis Periode
Authority Sanctions Semester I Tahun 2025 | Imposition of Administrative
Sanctions in the Form of a Written Warning for
Violation of Provisions Regarding the Submission of the
Business Plan Realization Report for the First Semester
of 2025
13. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis yang Berakhir dengan Sendirinya kepada
Financial Services Administrative PT Radana Bhaskara Finance Tbk atas Pelanggaran
Authority Sanctions Ketentuan Mengenai Penyampaian Tindak Lanjut
Rekomendasi Laporan Hasil Pemeriksaan | Imposition
of Administrative Sanctions in the Form of a Written
Warning that Terminates Automatically on PT Radana
Bhaskara Finance Tbk for Violation of Provisions
Regarding the Submission of Follow-Up Actions on
Audit Findings Reports
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 353
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 353
Instansi Jenis Sanksi Uraian Singkat Tindak Lanjut
No.
Institution Type of Sanction Brief Description Follow-Up
14. Otoritas Jasa Peringatan Peringatan Tertulis I atas Keterlambatan Penyampaian
Keuangan | Tertulis | Written Laporan Keuangan Tengah Tahunan per 30 Juni 2025
Financial Services Warning | First Written Warning for the Late Submission of the
Authority Interim Financial Statements as of 30 June 2025
15. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Denda kepada
Keuangan | administratif | PT Radana Bhaskara Finance Tbk atas Pelanggaran
Financial Services Administrative Ketentuan Mengenai Penyampaian Koreksi Laporan
Authority Sanctions Debitur melalui Sistem Layanan Informasi Keuangan
Periode Agustus 2025 | Imposition of Administrative
Sanctions in the Form of a Fine on PT Radana Bhaskara
Finance Tbk for Violation of Provisions Regarding the
Submission of Debtor Report Corrections through the
Financial Information Service System for the August
2025 Period
16. Otoritas Jasa Sanksi Pengenaan Sanksi Administratif Berupa Peringatan
Keuangan | administratif | Tertulis kepada PT Radana Bhaskara Finance Tbk
Financial Services Administrative atas Pelanggaran Ketentuan Mengenai Penyampaian
Authority Sanctions Koreksi Laporan Debitur Melalui Sistem Layanan
Informasi Keuangan Periode Agustus 2025 | Imposition
of Administrative Sanctions in the Form of a Written
Warning on PT Radana Bhaskara Finance Tbk for
Violation of Provisions Regarding the Submission
of Debtor Report Corrections through the Financial
Information Service System for the August 2025 Period
Program Kepemilikan Saham oleh Share Ownership Program for
Karyawan dan/atau Manajemen yang Employees and/or Management
Dilaksanakan Perusahaan
Program kepemilikan saham oleh karyawan dan/atau The share ownership program for employees and/or
manajemen, atau yang dikenal sebagai Employee management, known as the Employee Stock Ownership
Stock Ownership Plan (ESOP) atau Management Stock Plan (ESOP) or Management Stock Ownership Plan
Ownership Plan (MSOP), merupakan salah satu inisiatif (MSOP), is one of the Company’s initiatives to align
Perseroan dalam menyelaraskan kepentingan karyawan the interests of employees and management with
dan manajemen dengan kepentingan pemegang saham, those of shareholders, and to encourage improved
serta mendorong peningkatan kinerja dan loyalitas performance and loyalty toward the Company. Through
terhadap Perseroan. Melalui program ini, Perseroan this program, the Company aims to foster a sense of
berupaya menumbuhkan rasa memiliki (sense of ownership, motivating employees and management
ownership) sehingga karyawan dan manajemen to contribute optimally in supporting the achievement
terdorong untuk berkontribusi secara optimal dalam of long-term goals and business sustainability. The
mendukung pencapaian tujuan jangka panjang dan implementation of this share ownership program is
keberlanjutan usaha. Pelaksanaan program kepemilikan designed and executed with due consideration for the
saham tersebut dirancang dan dijalankan dengan tetap principles of good corporate governance, transparency,
memperhatikan prinsip tata kelola perusahaan yang and compliance with applicable regulations. With clear
baik, transparansi, serta kepatuhan terhadap peraturan and measurable arrangements, the program is expected
perundang-undangan yang berlaku. Dengan pengaturan to serve as a fair and sustainable incentive instrument
yang jelas dan terukur, program ini diharapkan dapat while strengthening the commitment of all employees
menjadi instrumen insentif yang adil dan berkelanjutan, in creating added value for shareholders and other
sekaligus memperkuat komitmen seluruh insan stakeholders.
Perseroan dalam menciptakan nilai tambah bagi
pemegang saham dan pemangku kepentingan lainnya.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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354 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Pada tahun 2025, Perseroan tidak memiliki Program In 2025, the Company did not have an Employee Stock
Kepemilikan Saham Karyawan atau Employee Stock Ownership Program (ESOP) or a Management Stock
Option (ESOP) dan Program Kepemilikan Saham oleh Ownership Program (MSOP).
Manajemen atau Management Stock Option Program
(MSOP).
Akses dan Transparansi Informasi Access and Information Transparency
Akses dan Transparansi Informasi merupakan salah satu Access and transparency of information are key pillars
pilar utama dalam penerapan tata kelola perusahaan in the implementation of good corporate governance, as
yang baik, sebagaimana diatur dalam Peraturan Otoritas outlined in the Financial Services Authority Regulation
Jasa Keuangan Nomor 31/POJK.04/2015 (“POJK 31/2015”) No. 31/POJK.04/2015 (“POJK 31/2015”) on the Disclosure
tentang Keterbukaan atas Informasi atau Fakta Material of Information or Material Facts by Issuers or Public
oleh Emiten atau Perusahaan Publik. Ketentuan ini Companies. This regulation emphasizes the obligation
menegaskan kewajiban Perseroan untuk menyampaikan of the Company to disclose material information and
informasi dan fakta material secara tepat waktu, akurat, facts in a timely, accurate, and complete manner
dan lengkap kepada pemegang saham serta pemangku to shareholders and other stakeholders to support
kepentingan lainnya, guna mendukung pengambilan objective and balanced decision-making.
keputusan yang objektif dan berimbang.
Sebagai bentuk kepatuhan terhadap POJK 31/2015, In compliance with POJK 31/2015, the Company ensures
Perseroan memastikan bahwa setiap informasi material that every material piece of information that could
yang dapat memengaruhi keputusan investasi atau impact investment decisions or business continuity is
kelangsungan usaha diungkapkan melalui saluran disclosed through easily accessible communication
komunikasi yang mudah diakses, antara lain melalui channels, such as disclosure to regulators, the Indonesia
keterbukaan informasi kepada regulator, Bursa Efek Stock Exchange, and publication on the Company’s
Indonesia, serta publikasi pada situs web resmi official website. This mechanism is designed to ensure
Perseroan. Mekanisme ini dirancang untuk menjamin equal access to information (fair disclosure), so that all
kesetaraan akses informasi (fair disclosure), sehingga stakeholders receive the same information at the same
seluruh pemangku kepentingan memperoleh informasi time.
yang sama pada waktu yang bersamaan.
Melalui penerapan akses dan transparansi informasi yang By consistently applying access and information
konsisten, Perseroan tidak hanya memenuhi kewajiban transparency, the Company not only meets regulatory
regulasi, tetapi juga membangun kepercayaan pasar obligations but also builds market trust and enhances
dan meningkatkan kredibilitas perusahaan. Komitmen the Company’s credibility. This commitment to
terhadap keterbukaan ini menjadi landasan penting transparency is a crucial foundation in establishing
dalam menciptakan hubungan yang sehat dengan healthy relationships with investors, regulators, and the
investor, regulator, dan masyarakat, serta memperkuat public, while strengthening the Company’s long-term
keberlanjutan usaha Perseroan dalam jangka panjang. business sustainability.
• Situs Web • Company Website
Situs Web Perseroan menjadi salah satu sarana The Company’s website is a strategic tool
strategis dalam mendukung keterbukaan dan supporting the transparency and disclosure of
transparansi informasi kepada publik, pemegang information to the public, shareholders, investors,
saham, investor, serta pemangku kepentingan lainnya. and other stakeholders. Through the management
Melalui pengelolaan situs web yang terstruktur dan of a structured and accessible website, the
mudah diakses, Perseroan dapat menyampaikan Company can quickly, accurately, and transparently
informasi secara cepat, akurat, dan transparan guna deliver information to meet stakeholders’ information
memenuhi kebutuhan informasi para pemangku needs.
kepentingan.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 355
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 355
Peran Situs Web dalam Transparansi Informasi: Role of the Website in Information Transparency:
1. Pengungkapan Informasi Keuangan dan Laporan 1. Disclosure of Financial Information and Annual
Tahunan Reports
Situs web Perseroan dimanfaatkan sebagai media The Company’s website serves as the main
utama untuk mempublikasikan laporan keuangan medium for publishing annual financial reports,
tahunan, laporan keberlanjutan, serta informasi sustainability reports, and other material
material lainnya. Informasi tersebut menjadi information. This information serves as a basis
dasar bagi investor dan pemangku kepentingan for investors and stakeholders to assess the
dalam menilai kinerja dan kondisi Perseroan. Company’s performance and condition.
2. Penyampaian Kebijakan dan Strategi Perseroan 2. Communication of Company Policies and
Strategies
Perseroan mengungkapkan kebijakan tata The Company discloses governance policies, the
kelola, susunan Dewan Direksi dan Dewan structure of the Board of Directors and Board
Komisaris, serta arah dan strategi jangka panjang of Commissioners, as well as the long-term
perusahaan. Penyampaian ini memberikan direction and strategy. This disclosure provides a
gambaran yang jelas mengenai pengelolaan risiko clear picture of the Company’s risk management
dan peluang usaha Perseroan. and business opportunities.
3. Pemberitahuan dan Pengumuman Penting 3. Notifications and Important Announcements
Situs web juga berfungsi sebagai kanal resmi untuk The website also functions as the official channel
menyampaikan pengumuman atas informasi for delivering material and urgent information,
material dan mendesak, seperti perubahan such as changes in organizational structure,
struktur organisasi, aksi korporasi berupa akuisisi corporate actions like acquisitions or mergers,
atau merger, serta kejadian penting lainnya. Hal and other significant events. This is done to
ini dilakukan untuk menjaga transparansi dan maintain transparency and reduce potential
mengurangi potensi ketidakpastian di pasar. market uncertainty.
4. Meningkatkan Aksesibilitas dan Komunikasi Dua 4. Enhancing Accessibility and Two-Way
Arah Communication
Dengan desain yang informatif dan mudah With an informative and accessible design, the
diakses, situs web memungkinkan pemangku website allows stakeholders to obtain information
kepentingan memperoleh informasi kapan saja anytime and from anywhere. The Company also
dan dari mana saja. Perseroan juga menyediakan provides communication channels, such as
sarana komunikasi, seperti alamat surel dan email addresses and official contacts, to gather
kontak resmi, guna menampung pertanyaan questions or feedback from stakeholders.
maupun masukan dari pemangku kepentingan.
5. Pemenuhan Regulasi dan Standar Kepatuhan 5. Regulatory Compliance and Adherence to
Standards
Pengelolaan situs web Perseroan mengacu pada The management of the Company’s website
ketentuan pasar modal, termasuk POJK No. adheres to capital market regulations, including
31/2015, sehingga memenuhi prinsip keterbukaan POJK No. 31/2015, ensuring adequate information
informasi yang memadai dan sesuai dengan disclosure in compliance with applicable laws.
peraturan perundang-undangan yang berlaku. Hal This reflects the Company’s commitment to
ini mencerminkan komitmen Perseroan terhadap good corporate governance.
penerapan tata kelola perusahaan yang baik.
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Integrated Annual Report 2025
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356 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
• Media Sosial Resmi Perusahaan • Official Corporate Social Media
Selain melalui situs web resmi, Perseroan juga In addition to the official website, the Company also
memanfaatkan media sosial resmi sebagai sarana utilizes official social media as a complementary
pendukung dalam penyampaian informasi kepada tool for delivering information to the public and
publik dan pemangku kepentingan. Media sosial stakeholders. Social media is used to expand
digunakan untuk memperluas jangkauan komunikasi communication reach and deliver timely updates on
serta menyampaikan informasi mengenai kegiatan the Company’s activities and developments.
dan perkembangan Perseroan secara tepat waktu.
Pengelolaan media sosial dilakukan secara Social media is managed responsibly while adhering
bertanggung jawab dengan tetap mengacu pada to applicable laws and regulations. When material
ketentuan peraturan perundang-undangan yang information or facts arise, the Company still discloses
berlaku. Dalam hal terdapat informasi atau fakta them through information disclosure mechanisms
material, Perseroan tetap menyampaikannya melalui as per capital market regulations, with social media
mekanisme keterbukaan informasi sesuai regulasi functioning as a supporting channel to guide the
pasar modal, dengan media sosial berfungsi sebagai public to official information sources.
kanal pendukung untuk mengarahkan publik kepada
sumber informasi resmi.
- Pelaporan Berkala ke Regulator - Regular Reporting to Regulators
Perseroan secara rutin memperbarui informasi The Company regularly updates information on
pada situs web untuk memastikan ketersediaan its website to ensure the availability of the latest
data terbaru bagi pemangku kepentingan. Selain data for stakeholders. Furthermore, the Company
itu, Perseroan juga melaksanakan kewajiban fulfills its reporting obligations accurately and in a
pelaporan secara akurat dan tepat waktu kepada timely manner to the OJK and IDX through various
OJK dan BEI melalui berbagai sarana, termasuk channels, including official media, registered mail,
media resmi, surat tercatat, serta sistem and electronic reporting systems (e-reporting).
pelaporan elektronik (e-reporting).
- Media Cetak - Print Media
Media cetak digunakan sebagai sarana Print media is used as a medium for announcing
pengumuman atas informasi material dan penting, material and important information, such as
seperti perubahan struktur organisasi, hasil Rapat changes in organizational structure, results
Umum Pemegang Saham, aksi korporasi, maupun of General Shareholders Meetings, corporate
keputusan hukum yang berdampak signifikan actions, or legal decisions that have a significant
terhadap Perseroan. Media ini juga dimanfaatkan impact on the Company. This medium is also
untuk menyampaikan informasi yang memerlukan used to communicate information that requires
penjelasan lebih mendalam agar mudah dipahami more detailed explanations for better public
oleh masyarakat luas. understanding.
- Siaran Pers - Press Releases
Siaran pers menjadi media Perseroan Press releases serve as the Company’s medium
dalam menyampaikan informasi material for conveying material and relevant information,
dan relevan, antara lain peluncuran produk, such as product launches, management changes,
perubahan manajemen, kinerja keuangan, atau financial performance, or other important
perkembangan penting lainnya. Melalui siaran developments. Through press releases, the
pers, Perseroan memastikan penyampaian Company ensures clear, accurate, and objective
informasi yang jelas, tepat, dan objektif, sekaligus communication, while also building positive
membangun hubungan yang baik dengan media relationships with media outlets as channels for
sebagai saluran penyebaran informasi kepada disseminating information to the broader public.
publik secara luas.
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- Informasi Langsung - Direct Information
Selain melalui berbagai media tersebut, In addition to the various media mentioned above,
pemangku kepentingan juga dapat memperoleh stakeholders can obtain further information
informasi lebih lanjut mengenai Perseroan dengan about the Company by directly contacting the
menghubungi kantor pusat Perseroan secara Company’s headquarters through the provided
langsung melalui alamat dan kontak resmi yang official address and contact details.
telah disediakan.
Sekretaris Perusahaan | Company Secretary
PT Radana Bhaskara Finance Tbk
CIBIS Nine Building 11th Floor Suite W-16
Jl. TB Simatupang, No. 2 Rt. 001/Rw. 005, Kel. Cilandak Timur, Kec. Pasar Minggu, DKI Jakarta, 12560
+62 21 50503333 corp@radanafinance.co.id
Kebijakan Pengungkapan Informasi Lainnya
Disclosure of Other Information Policy
Kepemilikan Saham Anggota Direksi dan Share Ownership of Board Members
Anggota Dewan Komisaris and Commissioners
Kepemilikan saham oleh anggota Direksi dan anggota Share ownership by the Board of Directors and Board
Dewan Komisaris merupakan salah satu bentuk of Commissioners members represents a form of
keterbukaan informasi yang mencerminkan komitmen information transparency reflecting the Company’s
Perseroan terhadap prinsip transparansi dan commitment to the principles of transparency and
akuntabilitas dalam penerapan tata kelola perusahaan accountability in the implementation of good corporate
yang baik. Pengungkapan informasi ini bertujuan untuk governance. This disclosure aims to provide shareholders
memberikan gambaran yang jelas kepada pemegang and stakeholders with a clear understanding of the
saham dan pemangku kepentingan mengenai financial interests of the Board of Directors and Board of
kepentingan finansial Direksi dan Dewan Komisaris Commissioners in the Company.
terhadap Perseroan.
Melalui pengungkapan kepemilikan saham tersebut, Through the disclosure of share ownership, the
Perseroan memastikan bahwa potensi benturan Company ensures that potential conflicts of interest
kepentingan dapat diidentifikasi dan dikelola secara can be identified and managed fairly. Share ownership
wajar. Kepemilikan saham oleh Direksi dan Dewan by the Board of Directors and Board of Commissioners
Komisaris juga dapat mencerminkan keselarasan also reflects the alignment of interests between
kepentingan antara manajemen, pengawas, dan management, the supervisory board, and shareholders,
pemegang saham, sehingga mendorong pengambilan thereby encouraging decision-making that is focused
keputusan yang berorientasi pada kepentingan jangka on long-term interests and the sustainability of the
panjang dan keberlanjutan usaha Perseroan. Company.
Informasi mengenai kepemilikan saham anggota Direksi Information regarding the share ownership of the Board
dan Dewan Komisaris disajikan secara lengkap dan of Directors and Board of Commissioners members is
akurat sesuai dengan ketentuan peraturan perundang- presented completely and accurately in accordance
undangan yang berlaku. Dengan demikian, Perseroan with the applicable regulations. Therefore, the Company
berupaya menjaga kepercayaan pemegang saham seeks to maintain the trust of shareholders and other
dan pemangku kepentingan lainnya melalui praktik stakeholders through consistent and responsible
keterbukaan informasi yang konsisten dan bertanggung information disclosure practices.
jawab.
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Pelaksanaan Kebijakan Pengungkapan Implementation of the Share
Saham Anggota Direksi dan Dewan Komisaris Ownership Disclosure Policy for
the Board of Directors and Board of
Commissioners
Pelaksanaan kebijakan pengungkapan kepemilikan The implementation of the share ownership disclosure
saham oleh anggota Direksi dan Dewan Komisaris policy by the Board of Directors and Board of
merupakan bagian dari komitmen Perseroan dalam Commissioners members is part of the Company’s
menerapkan prinsip keterbukaan dan akuntabilitas commitment to applying the principles of transparency
sesuai dengan ketentuan Peraturan Otoritas Jasa and accountability in accordance with the provisions
Keuangan Nomor 11/POJK.04/2017 (“POJK 11/2017”) of the Financial Services Authority Regulation No. 11/
tentang Laporan Kepemilikan atau Setiap Perubahan POJK.04/2017 (“POJK 11/2017”) regarding the Report
Kepemilikan Saham Perusahaan Terbuka. Ketentuan ini of Ownership or Any Changes in Share Ownership of
mewajibkan anggota Direksi dan Dewan Komisaris untuk Public Companies. This regulation requires the Board
melaporkan kepemilikan saham serta setiap perubahan of Directors and Board of Commissioners members to
kepemilikan saham Perseroan secara tepat waktu dan report their share ownership and any changes in the
akurat. ownership of the Company’s shares in a timely and
accurate manner.
Mengacu pada POJK 11/2017, Perseroan menetapkan Referring to POJK 11/2017, the Company has established
mekanisme pelaporan yang jelas, di mana setiap anggota a clear reporting mechanism, where each member of
Direksi dan Dewan Komisaris wajib menyampaikan the Board of Directors and Board of Commissioners
laporan tertulis kepada Perseroan dan Otoritas Jasa must submit a written report to the Company and
Keuangan atas kepemilikan saham awal maupun the Financial Services Authority on the initial share
setiap perubahan yang terjadi, baik secara langsung ownership as well as any changes that occur, whether
maupun tidak langsung. Laporan tersebut selanjutnya directly or indirectly. These reports are then disclosed to
disampaikan kepada publik melalui keterbukaan the public in accordance with the applicable information
informasi sesuai dengan ketentuan yang berlaku. disclosure regulations.
Dalam pelaksanaannya, Perseroan melalui Sekretaris In practice, the Company, through the Corporate
Perusahaan berperan aktif dalam memantau kepatuhan Secretary, plays an active role in monitoring compliance
terhadap kewajiban pelaporan tersebut, termasuk with these reporting obligations, including coordinating
mengoordinasikan penyampaian laporan kepada the submission of reports to regulators and the
regulator dan Bursa Efek Indonesia. Kebijakan ini Indonesia Stock Exchange. This policy aims to ensure
bertujuan untuk memastikan bahwa informasi mengenai that information regarding the share ownership of the
kepemilikan saham Direksi dan Dewan Komisaris Board of Directors and Board of Commissioners is
tersedia secara transparan, sehingga potensi benturan transparently available, so potential conflicts of interest
kepentingan dapat dikelola dengan baik. can be well-managed.
Dengan penerapan kebijakan pengungkapan kepemilikan By consistently implementing the share ownership
saham yang konsisten dan sesuai dengan POJK disclosure policy in accordance with POJK 11/2017, the
11/2017, Perseroan berupaya memperkuat kepercayaan Company seeks to strengthen the trust of shareholders
pemegang saham dan pemangku kepentingan lainnya, and other stakeholders, while supporting the creation of
serta mendukung terciptanya praktik tata kelola good and sustainable corporate governance practices.
perusahaan yang baik dan berkelanjutan.
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Kode Etik
Code of Ethics
Kode Etik merupakan landasan perilaku bagi seluruh The Code of Ethics serves as the foundational framework
insan Perseroan dalam menjalankan kegiatan usaha for the conduct of all members of the Company in
secara profesional, berintegritas, dan bertanggung carrying out business activities in a professional,
jawab. Kode Etik disusun sebagai pedoman yang integrity-driven, and responsible manner. The Code
mengatur nilai, prinsip, serta standar perilaku yang wajib of Ethics is formulated as a guideline governing the
dipatuhi oleh Direksi, Dewan Komisaris, dan seluruh values, principles, and standards of behaviour that must
karyawan dalam setiap pengambilan keputusan maupun be observed by the Board of Directors, the Board of
pelaksanaan aktivitas operasional Perseroan. Commissioners, and all employees in every decision-
making process and in the execution of the Company’s
operational activities.
Melalui penerapan Kode Etik, Perseroan menegaskan Through the implementation of the Code of Ethics, the
komitmennya terhadap penerapan tata kelola Company reaffirms its commitment to the application
perusahaan yang baik, kepatuhan terhadap peraturan of good corporate governance (GCG), compliance with
perundang-undangan, serta penegakan nilai kejujuran, prevailing laws and regulations, and the upholding of the
transparansi, dan akuntabilitas. Kode Etik juga berperan values of honesty, transparency, and accountability. The
sebagai acuan dalam mencegah terjadinya benturan Code of Ethics also serves as a reference in preventing
kepentingan, praktik yang tidak etis, serta perilaku yang conflicts of interest, unethical conduct, and behaviour
dapat merugikan Perseroan dan pemangku kepentingan that may be detrimental to the Company and its
lainnya, sehingga mendukung terciptanya budaya stakeholders, thereby supporting the creation of a
perusahaan yang berkelanjutan dan berintegritas tinggi. corporate culture that is sustainable and founded upon
the highest standards of integrity.
Pokok-Pokok Kode Etik Key Principles of the Code of Ethics
1. Hubungan Antar Individu dalam Perusahaan 1. Interpersonal Relationships within the Company
Dalam melaksanakan tugas dan tanggung jawab In discharging their respective duties and
masing-masing individu karyawan tidak akan responsibilities, individual employees inevitably
terlepas dari interaksi dengan rekan-rekan kerja di engage in interactions with colleagues throughout
Perseroan. di dalamnya terdapat beberapa nilai yang the Company. In this regard, there are several values
harus diterapkan dalam berinteraksi dengan rekan that must be applied in all interactions with fellow
kerja. employees.
2. Hubungan dengan Pelanggan, Pemasok, dan Mitra 2. Relationships with Customers, Suppliers, and
Kerja Business Partners
Setiap karyawan Perseroan harus memiliki sikap Each employee of the Company must maintain a
mental yang berorientasi kepada pelanggan/ customer-oriented mindset, with the conviction that
konsumen, dengan keyakinan bahwa pelanggan customers constitute the foundation upon which
yang membentuk awal bisnis Perseroan. Didalamnya the Company’s business is built. In this regard, there
terdapat beberapa nilai yang harus ditanamkan are several values that must be internalised by all
dalam diri karyawan. Selain itu pula, Perseroan employees. Furthermore, the Company’s business
dalam menjalankan kegiatan usahanya tidak terlepas operations are inseparable from the support of
dari dukungan para mitra kerja atau mitra usaha its business partners and associates. Accordingly,
Perseroan. Oleh karena itu setiap karyawan harus each employee must endeavour to ensure that the
mengupayakan agar mitramitra Perseroan memiliki Company’s partners have full confidence and trust
kepercayaan dan keyakinan bahwa kemitraan yang that the partnership with the Company will be
dilakukan dengan Perseroan akan saling memberikan mutually beneficial and advantageous to all parties.
manfaat dan keuntungan bagi kedua belah pihak.
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3. Hubungan dengan Media Massa 3. Relationships with the Media
Perseroan memperlakukan media massa sebagai The Company regards the media as a business
mitra usaha untuk menyampaikan informasi partner through which information concerning the
mengenai Perseroan secara bertanggung jawab Company is communicated responsibly within the
dalam kerangka membangun citra Perseroan framework of building a positive corporate image,
yang positif dengan tetap menghormati kode etik while at all times respecting the journalistic code
jurnalistik. Setiap karyawan dalam Perseroan (baik of ethics. Each employee of the Company (whether
secara pribadi maupun profesional) dalam membuat in a personal or professional capacity) must obtain
pernyataan dalam segala cara dan bentuk atas the prior approval of the Company before making
kebijakan dan keputusan Perseroan harus melalui any statement in any manner or form regarding the
persetujuan Perseroan terlebih dahulu. Company’s policies and decisions.
4. Hubungan dengan Pemegang Saham 4. Relationships with Shareholders
Proses komunikasi dengan Pemegang Saham Communication with Shareholders is conducted
diupayakan melalui satu pintu (one door policy). through a single communication channel (one-door
policy).
5. Hubungan dengan Pemerintah 5. Relationships with the Government
Setiap karyawan dalam Perseroan wajib tunduk Each employee of the Company is obligated to
pada peraturan perundang-undangan yang berlaku comply with all prevailing laws and regulations,
khususnya mengenai hubungan dengan Pemerintah, particularly those governing relations with the
membangun hubungan yang harmonis dengan Government, to build harmonious relations with the
Pemerintah, serta bersikap jujur dan transparan Government, and to act honestly and transparently
dalam berhubungan dengan semua instansi dan in all dealings with government agencies and officials.
pejabat Pemerintah.
6. Kemitraan dengan Masyarakat 6. Community Partnership
Sekitar Perseroan senantiasa menghargai setiap The Company consistently values all community
aktivitas kemitraan yang memberikan kontribusi partnership activities that contribute to society and
kepada masyarakat dan meningkatkan nilai sosial enhance the Company’s social value and corporate
dan citra Perseroan, dan menjalin kerjasama image, and establishes cooperation with community
dengan organisasi dan/atau lembaga masyarakat organisations and/or institutions based on the
berdasarkan prinsip keterbukaan dan saling percaya. principles of openness and mutual trust.
7. Keselamatan dan Kesehatan Kerja Kesehatan 7. Occupational Safety and Health
keselamatan kerja di lingkungan Perseroan adalah Occupational safety and health within the Company’s
hal yang utama. Perseroan dan setiap individu dalam environment is of paramount importance. The
Perseroan wajib memelihara dan menjaga lingkungan Company and each individual within it are obligated
kerja yang sehat dan kondusif dalam mendukung to maintain and preserve a healthy and conducive
produktivitas. working environment in support of productivity.
8. Hak Atas Kekayaan Intelektual (HAKI) 8. Intellectual Property Rights (IPR)
Setiap individu dalam Perseroan harus menghormati Each individual within the Company must respect
hak kekayaan intelektual pihak lain karena setiap the intellectual property rights of other parties, as
penggunaan yang tidak sah atas hak milik intelektual any unauthorised use of another party’s intellectual
orang lain dapat mengakibatkan Perseroan property may expose the Company to civil litigation
menanggung gugatan hukum secara perdata dan and liability for damages.
ganti rugi.
9. Benturan Kepentingan 9. Conflict of Interest
Benturan kepentingan adalah kondisi dimana A conflict of interest is a situation in which an
individu dalam Perseroan tidak dapat menjalankan individual within the Company is unable to discharge
tugas dan tanggung jawabnya dalam mengambil their duties and responsibilities in making decisions
keputusan secara objektif sebagaimana wewenang objectively in accordance with the authority vested
yang dimilikinya di Perseroan. Kondisi tersebut dapat in them by the Company. Such a situation may confer
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memberikan keuntungan bagi pribadi, keluarga, personal benefit upon the individual, their family, or
atau pihak lain di luar individu dalam Perseroan itu other parties outside the Company, to the detriment
sendiri yang berakibat merugikan Perseroan karena of the Company, as the Company is thereby deprived
Perseroan tidak mendapatkan pilihan atau hasil yang of the optimal choice or outcome. Accordingly, each
maksimal. Oleh karena itu, setiap individu karyawan individual employee within the Company is obligated
dalam Perseroan berkewajiban untuk mendahulukan to prioritise the interests of the Company at every
kepentingan Perseroan pada tiap kesempatan yang available opportunity.
ada.
10. Memberi dan Menerima (Gratifikasi) 10. Giving and Receiving (Gratification)
Gratifikasi adalah pemberian dalam arti luas, yakni Gratification refers to the provision of benefits in
meliputi pemberian uang, barang, rabat (discount), the broadest sense, including the giving of money,
komisi, pinjaman tanpa bunga, tiket perjalanan, goods, rebates (discounts), commissions, interest-
fasilitas penginapan, perjalanan wisata, pengobatan free loans, travel tickets, accommodation facilities,
cuma-cuma, dan fasilitas lainnya, yang diterima di recreational travel, free medical treatment, and
dalam maupun di luar negeri yang dilakukan dengan other facilities, whether received within or outside
menggunakan sarana elektronik atau tanpa sarana the country, whether conducted through electronic
elektronik. means or otherwise.
11. Kesetaraan Kesempatan Kerja 11. Equal Employment Opportunity
Kriteria kemampuan, kualifikasi (seperti pendidikan, Capability criteria, qualifications (including
pengalaman, kompetensi, dan lain-lain), dan kriteria education, experience, competency, and other
lainnya yang berhubungan dengan pekerjaan adalah relevant attributes), and other employment-related
satu-satunya dasar bagi semua keputusan yang criteria shall constitute the sole basis for all decisions
berkaitan dengan individu dalam Perseroan dan pertaining to individuals within the Company and to
pelamar kerja. prospective employees.
12. Kerahasiaan Informasi Informasi yang dianggap 12. Confidentiality of Information
sebagai rahasia, meliputi rencana bisnis dan strategi Information classified as confidential encompasses
Perseroan baik yang menyangkut keuangan, teknologi, the Company’s business plans and strategies,
kepegawaian, dan data lainnya yang diyakini dan whether pertaining to financial, technological,
dianggap akan dapat merugikan Perseroan, meliputi personnel, or other data that is considered or
rencana bisnis dan strategi Perseroan, hasil-hasil believed to be potentially detrimental to the
penelitian dan pengembangan yang digunakan Company. This includes the Company’s business
dalam proses produksi, standar dan prosedur plans and strategies, research and development
operasi Perseroan, dokumen-dokumen internal yang findings utilised in production processes, the
ditandatangani oleh pejabat yang berwenang, hak Company’s operational standards and procedures,
kekayaan intelektual, sistem manajemen informasi, internal documents duly executed by authorised
business process dan quality management, data officials, intellectual property rights, information
karyawan aktif maupun tidak aktif, kegiatan usaha management systems, business processes and
dengan rekanan usaha maupun Perseroan ataupun quality management, data of both active and
informasi penting lainnya yang dapat memengaruhi inactive employees, business activities conducted
kinerja Perseroan apabila tersebar ke luar with business associates or the Company, and any
Perseroan, kecuali apabila informasi tersebut telah other material information the disclosure of which
dipublikasikan. outside the Company could adversely affect its
performance, unless such information has already
been made publicly available.
13. Kepatuhan 13. Compliance
Setiap individu dalam Perseroan tanpa terkecuali Each individual within the Company, without
harus selalu tunduk, patuh serta menjalankan exception, must at all times comply with and adhere
peraturan dan perundang-undangan yang berlaku to the prevailing laws and regulations as well as the
dan anggaran dasar Perseroan, dan setiap individu Company’s Articles of Association. Furthermore,
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dalam Perseroan wajib untuk mematuhi peraturan each individual within the Company is obligated to
dan kebijakan Perseroan dalam menjalankan kegiatan comply with the Company’s regulations and policies
usahanya sesuai dengan anggaran dasar Perseroan. in conducting its business activities in accordance
with the Articles of Association.
14. Pengawasan dan Penggunaan Aset 14. Oversight and Use of Assets
Setiap individu dalam Perseroan bertanggung jawab Each individual within the Company is responsible
untuk menjaga lingkungan kerja, termasuk harta for safeguarding the working environment, including
benda dan data Perseroan, serta transaksi bisnis the Company’s assets and data, as well as the
Perseroan, dari segala sesuatu yang tidak sesuai Company’s business transactions, from any matter
dengan peraturan dan ketentuan yang berlaku, that is inconsistent with applicable regulations and
termasuk dari tindakan penggelapan dan kecurangan. provisions, including acts of embezzlement and
fraud.
15. Persamaan dan Penghormatan pada Hak Asasi 15. Equality and Respect for Human Rights
Manusia
Mengedepankan prinsip-prinsip dan mengembangkan Upholding and developing an attitude of respect for
sikap-sikap menghargai hak asasi manusia dengan human rights with respect to the community, labour
masyarakat, serikat pekerja, atau karyawan serta pihak unions, or employees, as well as third parties that
ketiga yang bekerja sama dengan atau yang mewakili cooperate with or represent the Company.
Perseroan.
Pemberlakuan dan Sosialisasi Kode Implementation and Dissemination of
Etik the Code of Ethics
Pemberlakuan dan sosialisasi Kode Etik merupakan The implementation and dissemination of the Code of
langkah strategis Perseroan dalam memastikan bahwa Ethics represent a strategic measure adopted by the
nilai-nilai etika dan prinsip tata kelola perusahaan yang Company to ensure that ethical values and the principles
baik dipahami, diinternalisasi, dan diterapkan secara of good corporate governance are comprehensively
konsisten oleh seluruh insan Perseroan. Kode Etik tidak understood, internalised, and consistently applied by
hanya ditetapkan sebagai dokumen formal, tetapi juga all members of the Company. The Code of Ethics is
diberlakukan sebagai pedoman perilaku yang mengikat not merely established as a formal document; it is also
bagi Direksi, Dewan Komisaris, dan seluruh karyawan enforced as a binding code of conduct applicable to the
dalam menjalankan aktivitas dan tanggung jawabnya Board of Directors, the Board of Commissioners, and
masing-masing. all employees in the performance of their respective
activities and responsibilities.
Melalui program sosialisasi yang berkelanjutan, Through an ongoing dissemination programme, the
Perseroan berupaya meningkatkan pemahaman dan Company endeavours to enhance the understanding
kesadaran seluruh pihak terhadap substansi Kode Etik, and awareness of all parties with respect to the
termasuk hak dan kewajiban, larangan, serta konsekuensi substance of the Code of Ethics, including rights and
atas pelanggaran. Sosialisasi dilakukan melalui berbagai obligations, prohibitions, and the consequences of
media dan kegiatan, seperti pelatihan, komunikasi violations. Dissemination is conducted through various
internal, dan publikasi kebijakan, sehingga penerapan media and activities, including training sessions, internal
Kode Etik dapat berjalan efektif dan mendukung communications, and policy publications, so as to
terciptanya budaya kerja yang berintegritas, transparan, ensure that the Code of Ethics is effectively applied and
dan selaras dengan prinsip tata kelola perusahaan yang supports the creation of a work culture characterised by
baik. integrity, transparency, and alignment with the principles
of good corporate governance.
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Pemberlakuan kode etik dimulai dengan penetapan dan The enforcement of the Code of Ethics commences with
pengesahan dokumen kode etik yang harus dijadikan the establishment and ratification of the Code of Ethics
acuan oleh seluruh pihak dalam perusahaan. Kode etik document, which must serve as a reference for all parties
harus mencakup berbagai aspek, seperti: within the Company. The Code of Ethics must encompass
various aspects, including:
1. Prinsip Kejujuran dan Integritas – Menjaga 1. Principles of Honesty and Integrity – Maintaining
transparansi dan kejujuran dalam setiap transaksi transparency and honesty in every business
dan keputusan bisnis. transaction and decision.
2. Kepatuhan terhadap Hukum – Memastikan bahwa 2. Legal Compliance – Ensuring that all Company
semua aktivitas perusahaan mematuhi peraturan activities comply with the prevailing laws and
dan perundang-undangan yang berlaku. regulations.
3. Pengelolaan Konflik Kepentingan – Menyusun 3. Conflict of Interest Management – Establishing
mekanisme untuk menghindari atau mengatasi mechanisms to prevent or resolve potential conflicts
potensi konflik kepentingan di antara pihak-pihak of interest among the parties involved.
yang terlibat.
4. Tanggung Jawab Sosial dan Lingkungan – 4. Social and Environmental Responsibility – Respecting
Menghormati kepentingan sosial dan lingkungan social and environmental interests in the conduct of
dalam menjalankan bisnis. business.
Sebagai pedoman perilaku yang berlaku di seluruh As a code of conduct applicable throughout the entire
lingkungan Perseroan, Kode Etik dirancang untuk Company, the Code of Ethics is designed to be binding
mengikat seluruh insan perusahaan dan mencakup upon all members of the Company and to encompass
berbagai aspek kegiatan operasional, baik yang berkaitan various aspects of operational activities, both those
dengan hubungan internal maupun eksternal. Untuk pertaining to internal and external relationships.
memastikan efektivitas penerapannya, Perseroan juga To ensure the effectiveness of its implementation,
menetapkan mekanisme pengawasan serta penegakan the Company also establishes clear oversight and
yang jelas, sehingga Kode Etik dapat dijalankan secara enforcement mechanisms, so that the Code of Ethics
konsisten dan dipatuhi dengan penuh tanggung jawab. may be applied consistently and observed with full
accountability.
Sementara itu, Sosialisasi Kode Etik dilakukan untuk The dissemination of the Code of Ethics is conducted
memastikan setiap individu dalam perusahaan to ensure that each individual within the Company
memahami isi dan tujuan dari kode etik tersebut. understands the content and purpose of the Code of
Beberapa metode sosialisasi yang dapat dilakukan Ethics. Several dissemination methods that may be
antara lain: employed include:
1. Pelatihan dan Workshop – Mengadakan sesi 1. Training and Workshops – Conducting training
pelatihan atau workshop yang melibatkan seluruh sessions or workshops involving all employees and
karyawan dan manajemen untuk mempelajari dan management to study and discuss the Code of
mendiskusikan kode etik secara mendalam. Ethics in depth.
2. Distribusi Dokumen – Membagikan salinan kode etik 2. Document Distribution – Distributing copies of the
baik dalam bentuk cetak maupun digital kepada Code of Ethics in both printed and digital formats to
seluruh pihak yang terkait, dan memastikan mereka all relevant parties, and ensuring that they execute
menandatangani pernyataan kesediaan untuk a declaration of their willingness to comply with the
mematuhi kode etik. Code of Ethics.
3. Komunikasi Internal – Memanfaatkan saluran 3. Internal Communications – Utilising internal
komunikasi internal seperti email, intranet communication channels such as electronic mail,
perusahaan, atau rapat rutin untuk menyebarkan the Company’s intranet, or regular meetings to
informasi dan memperkuat pemahaman tentang disseminate information and reinforce understanding
pentingnya penerapan kode etik. of the importance of implementing the Code of
Ethics.
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4. Penyediaan Sumber Daya – Menyediakan akses 4. Provision of Resources – Providing access to
ke sumber daya yang memudahkan karyawan resources that enable employees to submit inquiries
untuk mengajukan pertanyaan atau melaporkan or report violations of the Code of Ethics, such as a
pelanggaran terhadap kode etik, seperti hotline atau dedicated hotline or a specialised unit.
unit khusus.
Melalui pemberlakuan yang tegas dan sosialisasi yang Through rigorous enforcement and comprehensive
menyeluruh, perusahaan dapat memastikan bahwa dissemination, the Company is able to ensure that the
kode etik diterima dan dipatuhi oleh semua pihak, Code of Ethics is accepted and observed by all parties,
menciptakan budaya Perseroan yang sehat, profesional, thereby creating a corporate culture that is sound,
dan berintegritas. Selain itu, hal ini juga mendukung professional, and grounded in integrity. Furthermore,
terciptanya lingkungan kerja yang produktif dan bebas this supports the creation of a productive working
dari potensi pelanggaran etika yang dapat merugikan environment that is free from potential ethical violations
Perseroan. that could prove detrimental to the Company.
Upaya Penegakan Kode Etik Code of Ethics Enforcement E orts
Dalam rangka memastikan penerapan Kode Etik berjalan In order to ensure the effective implementation of the
efektif, Perseroan menerapkan pendekatan penegakan Code of Ethics, the Company applies a comprehensive
yang komprehensif, tidak hanya melalui pengawasan enforcement approach, not only through the oversight of
terhadap perilaku karyawan dan manajemen, tetapi juga employee and management conduct, but also through
melalui edukasi berkelanjutan, komunikasi yang jelas, continuous education, clear communication, and the
serta penerapan sanksi atas setiap pelanggaran yang imposition of sanctions for each violation that occurs.
terjadi.
Upaya penegakan tersebut diawali dengan membangun Such enforcement efforts commence with the
pemahaman yang menyeluruh di seluruh lingkungan establishment of a thorough understanding throughout
Perseroan mengenai substansi dan tujuan Kode Etik. the Company of the substance and purpose of the Code
Sosialisasi dilakukan secara berkesinambungan melalui of Ethics. Dissemination is carried out on an ongoing
berbagai kegiatan, seperti pelatihan, lokakarya, dan basis through various activities, including training
diskusi internal, guna memastikan bahwa prinsip-prinsip sessions, workshops, and internal discussions, to ensure
etika dapat diterapkan secara nyata dalam aktivitas that ethical principles may be applied concretely in
kerja sehari-hari. Selain itu, Perseroan menyiapkan day-to-day work activities. In addition, the Company
mekanisme pengawasan yang transparan, antara lain establishes a transparent oversight mechanism,
melalui fungsi kepatuhan atau komite etika, untuk including through the compliance function or an ethics
memantau kepatuhan terhadap standar perilaku yang committee, to monitor adherence to the standards of
telah ditetapkan. conduct that have been set.
Apabila terjadi pelanggaran, Perseroan berkomitmen In the event of a violation, the Company is committed
untuk menindaklanjutinya secara konsisten dengan to taking consistent follow-up action by imposing
menerapkan sanksi sesuai dengan tingkat dan dampak sanctions commensurate with the nature and impact of
pelanggaran tersebut. Penerapan sanksi dimaksudkan the violation concerned. The imposition of sanctions is
untuk menegakkan disiplin, menjaga reputasi Perseroan, intended to enforce discipline, safeguard the Company’s
serta memelihara kepercayaan pemangku kepentingan reputation, and maintain the confidence of stakeholders
dan iklim kerja yang sehat. Oleh karena itu, Perseroan and a healthy working environment. Accordingly, the
menetapkan ketentuan sanksi yang jelas dan tegas Company establishes clear and firm sanction provisions
sebagai bagian dari upaya memastikan kepatuhan as part of its efforts to ensure compliance with the
terhadap Pedoman Etika dan Perilaku. Adapun sanksi Code of Ethics and Conduct. The sanctions applicable
atas pelanggaran terhadap Pedoman Etika dan Perilaku: to violations of the Code of Ethics and Conduct are as
follows:
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1. Mitra kerja Perseroan yang terbukti melakukan 1. Business partners of the Company found to have
pelanggaran akan dikenakan sanksi sesuai dengan committed violations shall be subject to sanctions
peraturan dan keputusan Perseroan; in accordance with the Company’s regulations and
decisions.
2. Apabila jelas terbukti telah melakukan pelanggaran 2. In the event that a violation of the Code of Ethics
terhadap Pedoman Etika dan Perilaku, setiap individu and Conduct is clearly established, each individual
dalam Perseroan dalam tingkatan apa pun akan within the Company, regardless of level, shall be
dikenakan sanksi berupa teguran lisan maupun subject to sanctions in the form of verbal or written
tulisan, peringatan keras dengan skorsing, sampai reprimands, severe written warnings accompanied
pemutusan hubungan kerja sebagaimana diatur by suspension, or termination of employment, as
dalam Peraturan Perseroan; regulated under the Company’s Regulations.
3. Setiap individu dalam Perseroan yang terbukti 3. Each individual within the Company found to have
melakukan pelanggaran atas Pedoman Etika dan committed a violation of the Code of Ethics and
Perilaku (termasuk memberikan laporan palsu/fitnah) Conduct (including the submission of false reports
dapat dikenai disipliner berupa teguran lisan maupun or defamatory statements) may be subject to
tulisan, peringatan keras dengan skorsing, sampai disciplinary action in the form of verbal or written
pemutusan hubungan kerja sebagaimana diatur reprimands, severe written warnings accompanied
dalam Peraturan Perseroan; by suspension, or termination of employment, as
regulated under the Company’s Regulations.
4. Jika kondisi yang ada melibatkan pelanggaran hukum, 4. In circumstances where the matter involves a breach
permasalahan dapat diteruskan kepada pihak yang of law, the case may be referred to the competent
berwajib. authorities.
Laporan Pengaduan Kode Etik Code of Ethics Violation Reports
Selama tahun 2025, Perseroan tidak mencatat adanya Throughout 2025, the Company recorded no violations
pelanggaran Kode Etik yang dilakukan oleh seluruh insan of the Code of Ethics committed by any member of the
Perseroan. Company.
Sistem Pelaporan Pelanggaran
Violation Reporting System (Whistleblowing System)
Sistem Pelaporan Pelanggaran (Whistleblowing System) The Violation Reporting System (Whistleblowing
merupakan mekanisme yang disediakan oleh Perseroan System) is a mechanism provided by the Company to
untuk mendorong terciptanya budaya kerja yang foster a work culture that is integral, transparent, and
berintegritas, transparan, dan bertanggung jawab. Sistem responsible. This system is designed as a platform for
ini dirancang sebagai sarana bagi karyawan maupun employees and external parties to report suspected
pihak eksternal untuk melaporkan dugaan pelanggaran, violations, deviations, or actions that do not comply with
penyimpangan, atau tindakan yang tidak sesuai dengan applicable laws, internal policies, and the Company’s
peraturan perundang-undangan, kebijakan internal, Code of Ethics.
serta Kode Etik Perseroan.
Melalui Sistem Pelaporan Pelanggaran, Perseroan Through the Violation Reporting System, the Company
menjamin kerahasiaan identitas pelapor serta guarantees the confidentiality of the whistleblower’s
memberikan perlindungan dari segala bentuk tekanan, identity and provides protection from any form
diskriminasi, atau tindakan balasan. Setiap laporan yang of pressure, discrimination, or retaliatory actions.
diterima akan ditangani secara profesional, objektif, Each report received will be handled professionally,
dan independen oleh unit atau komite yang berwenang, objectively, and independently by the appropriate unit
dengan mengedepankan prinsip kehati-hatian dan asas or committee, upholding the principles of caution and
praduga tidak bersalah. the presumption of innocence.
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Penerapan sistem ini bertujuan untuk mendeteksi secara The implementation of this system aims to detect
dini potensi pelanggaran, mencegah terjadinya kerugian potential violations at an early stage, prevent further
yang lebih besar, serta memperkuat pengendalian harm, and strengthen internal controls and corporate
internal dan tata kelola perusahaan. Dengan adanya governance. With the Violation Reporting System, the
Sistem Pelaporan Pelanggaran, Perseroan berharap Company hopes to enhance the active participation of
dapat meningkatkan partisipasi aktif seluruh pemangku all stakeholders in maintaining the Company’s integrity
kepentingan dalam menjaga integritas dan reputasi and reputation, while also fostering an ethical and
Perseroan, sekaligus mendukung terciptanya lingkungan sustainable work environment.
kerja yang etis dan berkelanjutan.
Pihak yang Mengelola Laporan Parties Managing Violation Reports
Pelanggaran All complaints of suspected violations submitted
Seluruh pengaduan atas dugaan pelanggaran yang through the “INFO” channel are managed and followed
disampaikan melalui saluran “INFO” dikelola dan up by the Internal Audit as an integral part of the
ditindaklanjuti oleh Audit Internal sebagai bagian Company’s Internal Control System.
integral dari pelaksanaan Sistem Pengendalian Internal
Perseroan.
Media Pelaporan Pelanggaran Violation Reporting Media
Perseroan menyediakan media untuk pelaporan The Company provides reporting media for violations,
pelanggaran yaitu melalui: including through:
PT Radana Bhaskara Finance Tbk
CIBIS Nine Building 11th Floor Suite W-16
Jl. TB Simatupang, No. 2 Rt. 001/Rw. 005, Kel. Cilandak Timur, Kec. Pasar Minggu, DKI Jakarta, 12560
0811 162 1000 0811 162 1000 0811 162 1000
www.radanafinance.co.id info@radanafinance.co.id
Penanganan Laporan Complaint Handling
Dalam pelaksanaan mekanisme pengaduan, In implementing the complaint mechanism, the
Perseroan telah menerapkan sistem komputerisasi Company has established a centralized computerized
terpusat guna mendukung proses penerimaan dan system to support the effective and integrated process
penanganan pengaduan secara efektif dan terintegrasi. of receiving and handling complaints. Each reported
Setiap pengaduan pelanggaran yang diterima akan violation complaint will be followed up through a
ditindaklanjuti melalui tahapan yang sistematis, meliputi systematic process, including verification, identification,
proses verifikasi, identifikasi, investigasi, serta penetapan investigation, and the determination of solutions and/
solusi dan/atau tindakan perbaikan yang diperlukan. or corrective actions required. All results and follow-
Seluruh hasil dan tindak lanjut penanganan pengaduan up actions from the complaint handling process will be
tersebut selanjutnya dilaporkan secara berkala kepada periodically reported to the Board of Commissioners
Dewan Komisaris dan Direksi sebagai bagian dari and the Board of Directors as part of the Company’s
pengawasan dan pengendalian internal Perseroan. internal oversight and control.
Perlindungan bagi Pelapor Protection for Whistleblowers
Perseroan memberikan jaminan perlindungan bagi The Company provides assurance of protection for
pelapor yang telah melakukan upaya pelaporan atas whistleblowers who report any form of violation. This
segala bentuk tindakan pelanggaran. Pemberian protection includes:
perlindungan tersebut berupa:
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1. Jaminan atas kerahasiaan identitas pelapor; 1. Assurance of confidentiality regarding the identity of
the whistleblower;
2. Jaminan atas kerahasiaan isi laporan yang 2. Assurance of confidentiality regarding the content of
disampaikan; the report submitted;
3. Jaminan atas perlindungan kemungkinan adanya 3. Assurance of protection against potential threats,
tindakan ancaman, intimidasi, hukuman, ataupun intimidation, punishment, or any other unpleasant
tindakan tidak menyenangkan lainnya dari pihak actions from the reported party;
terlapor; serta
4. Bagi pelapor internal, Perseroan memberikan jaminan 4. For internal whistleblowers, the Company guarantees
perlindungan terkait tidak dikenai: protection from:
a. Pemecatan; a. Termination of employment;
b. Penurunan jabatan atau pangkat; b. Demotion or reduction in rank;
c. Pelecehan atau diskriminasi dalam bentuk c. Harassment or discrimination in any form; and
apapun; dan
d. Catatan yang merugikan dalam file data d. Negative records in their personal file.
pribadinya (personal file record).
5. Seorang karyawan yang melakukan tindakan balas 5. Any employee who retaliates against a whistleblower
dendam terhadap pelapor akan dikenakan tindakan will be subject to disciplinary actions, including
disiplin dan termasuk pemberhentian kerja. Seorang termination. A whistleblower can easily and safely
pelapor (whistleblower) dapat menyampaikan report fraud and/or deviations through the “INFO”
dengan mudah dan aman mengenai informasi channel with the assurance that their identity will
kecurangan dan/atau penyimpangan melalui sarana remain confidential by the Company.
“INFO” dengan jaminan kerahasiaan identitas pelapor
dari Perseroan.
Laporan Pengaduan Pelanggaran Violation Complaint Reports
Sepanjang tahun 2025, Perseroan tidak menerima Throughout 2025, the Company did not receive any
laporan pelanggaran dalam bentuk apa pun. reports of violations in any form.
Kebijakan Anti-Korupsi
Anti-Corruption Policy
Kebijakan Anti-Korupsi merupakan wujud komitmen The Anti-Corruption Policy reflects the Company’s
Perseroan dalam menjalankan kegiatan usaha commitment to conducting business activities ethically,
secara beretika, transparan, dan berintegritas, serta transparently, and with integrity, while supporting
mendukung penerapan tata kelola perusahaan yang the implementation of good corporate governance.
baik. Kebijakan ini disusun sebagai pedoman bagi This policy is designed as a guideline for the Board of
Direksi, Dewan Komisaris, karyawan, dan pihak terkait Directors, the Board of Commissioners, employees, and
lainnya untuk mencegah, mendeteksi, dan menangani other related parties to prevent, detect, and address
segala bentuk praktik korupsi, suap, gratifikasi, maupun all forms of corruption, bribery, gratuity, and abuse of
penyalahgunaan wewenang dalam lingkungan Perseroan. authority within the Company.
Dalam penerapannya, Kebijakan Anti-Korupsi Perseroan In its implementation, the Company’s Anti-Corruption
mengacu dan selaras dengan ketentuan Undang- Policy is aligned with and refers to the provisions of
Undang No. 31 Tahun 1999 junto Undang-Undang No. Law No. 31 of 1999 in conjunction with Law No. 20 of
20 Tahun 2001 tentang Pemberantasan Tindak Pidana 2001 regarding the Eradication of Criminal Acts of
Korupsi. Kedua regulasi tersebut menjadi landasan Corruption. These regulations serve as the primary legal
hukum utama dalam menetapkan standar perilaku yang framework for setting behavioral standards that strictly
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melarang secara tegas setiap tindakan yang dapat prohibit any actions categorized as corruption offenses,
dikategorikan sebagai tindak pidana korupsi, baik yang whether conducted directly or indirectly, and in any
dilakukan secara langsung maupun tidak langsung, serta form.
dalam bentuk apa pun.
Perseroan secara konsisten mensosialisasikan Kebijakan The Company consistently socializes the Anti-
Anti-Korupsi kepada seluruh insan perusahaan Corruption Policy to all employees to ensure
guna memastikan pemahaman dan kepatuhan yang comprehensive understanding and compliance.
menyeluruh. Selain itu, Perseroan juga menerapkan Additionally, the Company implements monitoring
mekanisme pengawasan, pengendalian internal, dan mechanisms, internal controls, and a violation reporting
sistem pelaporan pelanggaran sebagai upaya preventif system as preventive and corrective measures against
dan korektif terhadap potensi praktik korupsi. Setiap potential corruption practices. Any suspected violations
dugaan pelanggaran akan ditindaklanjuti secara objektif will be followed up objectively in accordance with the
sesuai dengan ketentuan yang berlaku. applicable provisions.
Melalui penerapan Kebijakan Anti-Korupsi yang tegas Through the consistent and ongoing application of the
dan berkesinambungan, Perseroan berupaya menjaga Anti-Corruption Policy, the Company strives to maintain
reputasi, meningkatkan kepercayaan pemangku its reputation, enhance stakeholder trust, and create a
kepentingan, serta menciptakan lingkungan kerja yang clean and professional work environment. This policy is
bersih dan profesional. Kebijakan ini sekaligus menjadi also part of the Company’s commitment to supporting
bagian dari komitmen Perseroan dalam mendukung national efforts to eradicate corruption and ensuring
upaya nasional pemberantasan tindak pidana korupsi long-term business sustainability.
dan mewujudkan keberlanjutan usaha dalam jangka
panjang.
Program dan Prosedur yang Dilakukan Programs and Procedures to Address
untuk Mengatasi Praktik Korupsi Pada Corruption Practices within the
Lingkup Perseroan Company
Dalam rangka menciptakan lingkungan bisnis yang In order to create a business environment with integrity
berintegritas dan bebas dari praktik korupsi, Perseroan and free from corruption practices, the Company
mengimplementasikan Program dan Prosedur Anti- implements a comprehensive Anti-Corruption Program
Korupsi secara menyeluruh. Program ini meliputi: and Procedures. This program includes:
1. Penerapan Kebijakan Anti-Korupsi 1. Implementation of the Anti-Corruption Policy
Perseroan mengadopsi kebijakan Zero Tolerance The Company adopts a Zero Tolerance Policy toward
terhadap Korupsi, yang dituangkan dalam dokumen Corruption, which is outlined in official documents
resmi, seperti Kode Etik Perusahaan dan Kebijakan such as the Company’s Code of Ethics and Anti-
Anti-Suap. Seluruh karyawan dan mitra bisnis wajib Bribery Policy. All employees and business partners
mematuhi kebijakan ini sebagai bagian dari komitmen are required to comply with this policy as part of the
terhadap tata kelola perusahaan yang baik. commitment to good corporate governance.
2. Edukasi dan Pelatihan 2. Education and Training
Perseroan secara rutin memberikan pelatihan kepada The Company regularly provides training to
karyawan, manajemen, dan pihak terkait mengenai employees, management, and relevant parties on the
pentingnya kepatuhan terhadap hukum anti-korupsi, importance of compliance with anti-corruption laws,
etika kerja, dan cara melaporkan potensi pelanggaran. work ethics, and how to report potential violations.
3. Penerapan Sistem Pelaporan (Whistleblowing System) 3. Whistleblowing System
Perseroan menyediakan mekanisme pelaporan The Company provides an anonymous reporting
anonim bagi karyawan dan pihak eksternal untuk mechanism for employees and external parties
melaporkan dugaan korupsi tanpa takut akan to report suspected corruption without fear of
pembalasan. Setiap laporan akan ditangani secara retaliation. All reports will be handled professionally
profesional dan rahasia. and confidentially.
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4. Penguatan Pengawasan Internal 4. Strengthening Internal Oversight
Dilakukan melalui audit internal secara berkala untuk This is achieved through regular internal audits to
memastikan semua kegiatan operasional perseroan ensure that all operational activities comply with
berjalan sesuai aturan dan tidak ada penyimpangan. regulations and that there are no deviations.
5. Sanksi Tegas bagi Pelanggar 5. Strict Sanctions for Violators
Perseroan akan menjatuhkan sanksi administratif The Company will impose administrative sanctions
hingga tindakan hukum bagi siapa pun yang terbukti and legal actions on anyone found to be involved in
terlibat dalam praktik korupsi, baik secara langsung corruption practices, whether directly or indirectly.
maupun tidak langsung.
Kegiatan Pelatihan/Sosialisasi Anti- Anti-Corruption Training/Socialization
Korupsi Kepada Karyawan Perseroan Activities for Employees During 2025
Selama Tahun 2025
Selama tahun 2025, Perseroan secara aktif Throughout 2025, the Company actively organized anti-
menyelenggarakan kegiatan pelatihan dan sosialisasi corruption training and socialization activities for all
Anti-Korupsi kepada seluruh karyawan sebagai employees as part of its efforts to strengthen the culture
bagian dari upaya memperkuat budaya integritas dan of integrity and compliance within the workplace. These
kepatuhan di lingkungan kerja. Kegiatan ini bertujuan activities aim to increase employees’ understanding
untuk meningkatkan pemahaman karyawan mengenai of the Company’s Anti-Corruption Policy, the risks and
kebijakan Anti-Korupsi Perseroan, risiko dan dampak impacts of criminal acts of corruption, and the role of
tindak pidana korupsi, serta peran setiap individu each individual in preventing corruption, bribery, and
dalam mencegah terjadinya praktik korupsi, suap, dan gratuity practices.
gratifikasi.
Pelatihan dan sosialisasi Anti-Korupsi dilaksanakan The Anti-Corruption training and socialization were
melalui berbagai metode, antara lain sesi pelatihan carried out using various methods, including internal
internal, sosialisasi kebijakan, serta media komunikasi training sessions, policy socialization, and internal
internal yang mudah diakses oleh karyawan. Materi communication media that were easily accessible to
yang disampaikan mencakup ketentuan peraturan employees. The material covered relevant regulations,
perundang-undangan yang relevan, standar perilaku required behavioral standards, case studies, and the
yang wajib dipatuhi, studi kasus, serta mekanisme violation reporting mechanisms available within the
pelaporan pelanggaran yang tersedia di Perseroan. Company.
Melalui kegiatan ini, Perseroan mendorong karyawan Through this initiative, the Company encourages
untuk bersikap proaktif dalam menjaga integritas, berani employees to proactively maintain integrity, be brave
menolak dan melaporkan setiap bentuk praktik yang enough to reject and report any practices that do
tidak sesuai dengan prinsip etika dan hukum. Program not align with ethical principles and laws. The Anti-
pelatihan dan sosialisasi Anti-Korupsi tersebut menjadi Corruption training and socialization program is part of
bagian dari komitmen berkelanjutan Perseroan dalam the Company’s ongoing commitment to creating a clean,
menciptakan lingkungan kerja yang bersih, profesional, professional, and integrity-driven work environment,
dan berintegritas, sekaligus mendukung penerapan tata while also supporting the implementation of good
kelola perusahaan yang baik. corporate governance.
Kebijakan Anti Persaingan Tidak Sehat
Anti-Unfair Competition Policy
Kebijakan Anti Persaingan Tidak Sehat merupakan The Anti-Unfair Competition Policy reflects the
komitmen Perseroan dalam menjalankan kegiatan Company’s commitment to conducting business
usaha secara adil, etis, dan bertanggung jawab, serta activities in a fair, ethical, and responsible manner,
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menjunjung tinggi prinsip persaingan usaha yang sehat. while upholding the principles of healthy business
Kebijakan ini disusun untuk memastikan bahwa seluruh competition. This policy is established to ensure that
aktivitas bisnis Perseroan dilakukan sesuai dengan all of the Company’s business activities comply with
ketentuan peraturan perundang-undangan yang berlaku applicable regulations and do not involve practices that
dan tidak mengandung praktik-praktik yang dapat could harm the market, consumers, or other business
merugikan pasar, konsumen, maupun pelaku usaha actors.
lainnya.
Melalui penerapan Kebijakan Anti Persaingan Tidak Through the implementation of the Anti-Unfair
Sehat, Perseroan menegaskan larangan terhadap segala Competition Policy, the Company emphasizes
bentuk perilaku yang berpotensi menimbulkan praktik the prohibition of any behavior that may lead to
monopoli, kartel, penyalahgunaan posisi dominan, monopolistic practices, cartels, abuse of dominant
maupun bentuk persaingan usaha tidak sehat lainnya. positions, or other forms of unhealthy competition. This
Kebijakan ini menjadi pedoman bagi Direksi, Dewan policy serves as a guideline for the Board of Directors,
Komisaris, karyawan, dan pihak terkait dalam mengambil the Board of Commissioners, employees, and other
keputusan dan melaksanakan kegiatan usaha, guna relevant parties when making decisions and conducting
menciptakan iklim usaha yang sehat, transparan, dan business activities to create a healthy, transparent, and
berkelanjutan. sustainable business environment.
Kebijakan ini mencakup beberapa poin utama: The policy includes the following key points:
1. Kepatuhan terhadap Hukum Persaingan Usaha 1. Compliance with Competition Law
Perseroan memastikan seluruh kegiatan The Company ensures that all business activities
bisnisnya mematuhi undang-undang yang adhere to laws governing competition, including
mengatur persaingan usaha, termasuk larangan prohibitions on monopolistic practices, cartels,
praktik monopoli, kartel, perjanjian harga, atau price-fixing agreements, or abuse of a dominant
penyalahgunaan posisi dominan. position.
2. Transparansi dalam Aktivitas Bisnis 2. Transparency in Business Activities
Perseroan melaksanakan aktivitas usaha secara The Company conducts its business activities in an
terbuka dan adil, tanpa melakukan praktik-praktik open and fair manner, avoiding practices that harm
yang merugikan pesaing, konsumen, atau mitra competitors, consumers, or business partners.
bisnis.
3. Larangan terhadap Kolusi dan Praktik Tidak Sehat 3. Prohibition of Collusion and Other Unhealthy
Lainnya Practices
Perseroan melarang segala bentuk kolusi, seperti The Company prohibits any form of collusion, such
kesepakatan rahasia dengan pesaing untuk membagi as secret agreements with competitors to divide
pasar, menentukan harga, atau menghambat markets, set prices, or hinder the entry of new
masuknya pelaku usaha baru. business players.
4. Edukasi dan Pengawasan Internal 4. Education and Internal Monitoring
Karyawan dan manajemen perseroan diberikan Employees and management are trained on the
pelatihan mengenai prinsip-prinsip persaingan principles of healthy competition, and they are
usaha yang sehat, serta didorong untuk melaporkan encouraged to report indications of unhealthy
indikasi praktik tidak sehat melalui sistem pelaporan practices through a secure internal reporting system.
internal yang aman.
5. Penegakan Sanksi 5. Enforcement of Sanctions
Perseroan akan menjatuhkan sanksi tegas terhadap The Company will impose strict sanctions on
pihak internal yang terlibat dalam pelanggaran internal parties involved in violations of this policy,
kebijakan ini, sesuai dengan peraturan perusahaan in accordance with company regulations and
dan hukum yang berlaku. applicable laws.
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Kebijakan Insider Trading
Insider Trading Policy
Kebijakan Insider Trading merupakan bagian integral The Insider Trading Policy is an integral part of the
dari komitmen Perseroan dalam menjaga integritas Company’s commitment to maintaining market
pasar, melindungi kepentingan pemegang saham, integrity, protecting the interests of shareholders, and
serta menerapkan prinsip keterbukaan dan keadilan applying the principles of transparency and fairness
dalam tata kelola perusahaan. Kebijakan ini disusun in corporate governance. This policy is designed to
untuk mencegah penyalahgunaan informasi material prevent the misuse of material non-public information
yang belum tersedia untuk publik oleh pihak internal by internal parties of the Company, including the Board
Perseroan, baik Dewan Komisaris, Dewan Pengawas of Commissioners, the Sharia Supervisory Board, the
Syariah, Direksi, Pejabat 1 (satu) tingkat dibawah Direksi, Board of Directors, officers one level below the Board
Karyawan Perusahaan, maupun pihak lain yang karena of Directors, Company employees, and other parties
jabatannya memiliki akses terhadap informasi tersebut. who, by virtue of their position, have access to such
information.
Melalui Kebijakan Insider Trading, Perseroan secara Through the Insider Trading Policy, the Company firmly
tegas melarang setiap individu yang memiliki informasi prohibits any individual possessing inside information
orang dalam (inside information) untuk melakukan from engaging in stock transactions or disclosing
transaksi saham atau memberikan informasi tersebut such information to others who may exploit it for
kepada pihak lain yang dapat memanfaatkannya untuk personal gain. Inside information includes, but is not
memperoleh keuntungan pribadi. Informasi orang dalam limited to, financial information, corporate action plans,
mencakup, antara lain, informasi keuangan, rencana aksi management changes, and other material information
korporasi, perubahan manajemen, maupun informasi that could influence stock prices and public investment
material lainnya yang dapat memengaruhi harga saham decisions.
dan keputusan investasi publik.
Perseroan juga menetapkan mekanisme pengendalian The Company also establishes control and monitoring
dan pengawasan guna memastikan kepatuhan terhadap mechanisms to ensure compliance with this policy,
kebijakan ini, termasuk pengaturan periode larangan including the regulation of trading blackout periods,
transaksi (blackout period), kewajiban pelaporan the obligation to report stock ownership and changes
kepemilikan dan perubahan kepemilikan saham, serta in ownership, and the dissemination of the policy to all
sosialisasi kebijakan kepada seluruh insan Perseroan. employees of the Company. Any violations of the Insider
Setiap pelanggaran terhadap Kebijakan Insider Trading Trading Policy will be followed up in accordance with the
akan ditindaklanjuti sesuai dengan ketentuan internal Company’s internal regulations and applicable laws and
Perseroan dan peraturan perundang-undangan yang regulations.
berlaku.
Dengan penerapan Kebijakan Insider Trading secara By consistently and continuously implementing the
konsisten dan berkesinambungan, Perseroan berupaya Insider Trading Policy, the Company aims to create a fair
menciptakan iklim pasar yang adil dan transparan, and transparent market environment, enhance investor
meningkatkan kepercayaan investor, serta menjaga confidence, and safeguard the Company’s reputation
reputasi dan keberlanjutan usaha Perseroan dalam and long-term business sustainability.
jangka panjang.
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372 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Kepatuhan Perpajakan
Tax Compliance
Kepatuhan perpajakan merupakan bagian penting Tax compliance is an integral part of the Company’s
dari tanggung jawab Perseroan sebagai warga negara responsibility as a good corporate citizen and
yang baik serta wujud komitmen dalam menjalankan demonstrates its commitment to conducting business
kegiatan usaha secara patuh, transparan, dan in a compliant, transparent, and integrity-driven manner.
berintegritas. Perseroan memandang pemenuhan The Company views fulfilling tax obligations not only as a
kewajiban perpajakan tidak hanya sebagai kewajiban legal requirement but also as a meaningful contribution
hukum, tetapi juga sebagai kontribusi nyata terhadap to national development and economic sustainability.
pembangunan nasional dan keberlanjutan ekonomi. In its execution, the Company consistently adheres
Dalam pelaksanaannya, Perseroan senantiasa mematuhi to all applicable tax regulations, including income tax,
seluruh ketentuan peraturan perundang-undangan value-added tax, and other tax-related obligations. The
di bidang perpajakan yang berlaku, baik terkait pajak Company ensures that tax calculations, payments, and
penghasilan, pajak pertambahan nilai, maupun kewajiban reporting are accurate, timely, and in compliance with
perpajakan lainnya. Perseroan memastikan bahwa the provisions set by tax authorities.
perhitungan, penyetoran, dan pelaporan pajak dilakukan
secara akurat, tepat waktu, dan sesuai dengan ketentuan
yang ditetapkan oleh otoritas perpajakan.
Perseroan juga menerapkan pengendalian internal yang The Company also implements adequate internal
memadai dalam pengelolaan perpajakan, termasuk controls in tax management, including monitoring
pemantauan atas perubahan regulasi perpajakan serta changes in tax regulations and enhancing the
peningkatan kompetensi sumber daya manusia yang competency of the human resources responsible for
menangani fungsi perpajakan. Dengan pendekatan tax functions. Through this approach, the Company
tersebut, Perseroan berupaya meminimalkan risiko aims to minimize the risk of non-compliance and
ketidakpatuhan dan potensi sanksi, sekaligus menjaga potential sanctions, while maintaining its reputation and
reputasi dan kepercayaan pemangku kepentingan. stakeholder trust.
Penerapan Pedoman Tata Kelola Perusahaan
Terbuka
Implementation of the Open Corporate Governance Guidelines
Penerapan Pedoman Tata Kelola Perusahaan Terbuka Implementation of Corporate Governance Guidelines
1. Penyusunan dan Penerapan Kebijakan GCG 1. Development and Implementation of GCG Policies
Perseroan memiliki pedoman tata kelola yang The Company adheres to governance guidelines
mengacu pada regulasi yang berlaku, yaitu Peraturan based on applicable regulations, specifically the
Otoritas Jasa Keuangan (OJK) yang berkaitan dengan Financial Services Authority (OJK) regulations
Penerapan Tata Kelola Yang Baik Bagi Perseroan. regarding the Application of Good Corporate
Governance (GCG) for the Company.
2. Rapat Umum Pemegang Saham (RUPS) 2. General Meeting of Shareholders (GMS)
RUPS menjadi forum utama untuk menyampaikan The GMS serves as the primary forum for
transparansi kepada pemegang saham dan transparency towards shareholders and for
mengambil keputusan strategis secara kolektif. collectively making strategic decisions.
3. Pengawasan oleh Dewan Komisaris 3. Supervision by the Board of Commissioners
Dewan komisaris bertugas mengawasi dan The Board of Commissioners is responsible for supervising
memberikan nasihat kepada direksi dalam and providing advice to the Board of Directors in managing
menjalankan perusahaan sesuai prinsip GCG. the Company in accordance with GCG principles.
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4. Pelaporan dan Pengungkapan Informasi 4. Reporting and Disclosure of Information
Perseroan menyampaikan laporan keuangan, laporan The Company submits financial reports,
keberlanjutan, dan laporan tahunan kepada publik sustainability reports, and annual reports to the
sesuai dengan ketentuan yang berlaku. public in compliance with applicable regulations.
5. Manajemen Risiko dan Pengendalian Internal 5. Risk Management and Internal Control
Perseroan memiliki sistem pengendalian internal The Company has an effective internal control
yang efektif untuk mengidentifikasi, mengelola, dan system to identify, manage, and mitigate risks.
memitigasi risiko.
Tujuan Penerapan Pedoman Tata Kelola Perusahaan Objectives of the Implementation of Corporate
Terbuka: Governance Guidelines:
1. Meningkatkan Kepercayaan Publik: Menjamin bahwa 1. Enhancing Public Trust: Ensuring that the Company
Perseroan dikelola secara profesional, transparan, is managed professionally, transparently, and with
dan berintegritas. integrity.
2. Melindungi Kepentingan Pemegang Saham dan 2. Protecting the Interests of Shareholders and
Stakeholders: Menciptakan mekanisme perlindungan Stakeholders: Creating mechanisms to protect the
terhadap hak-hak pemegang saham, karyawan, rights of shareholders, employees, customers, and
pelanggan, dan mitra bisnis. business partners.
3. Meningkatkan Kinerja Perusahaan: Dengan tata kelola 3. Improving Company Performance: With good
yang baik, perusahaan dapat meningkatkan efisiensi, governance, the Company can enhance efficiency,
mengelola risiko lebih baik, dan menciptakan nilai better manage risks, and create long-term value.
jangka panjang.
Dengan menerapkan pedoman tata kelola perusahaan By consistently implementing the open corporate
terbuka secara konsisten, Perseroan dapat menciptakan governance guidelines, the Company can create
nilai tambah bagi seluruh pemangku kepentingan, added value for all stakeholders, maintain business
menjaga keberlanjutan bisnis, dan meningkatkan sustainability, and contribute to the national economy.
kontribusi terhadap perekonomian nasional.
Aspek Prinsip Rekomendasi Kepatuhan Perseroan
No.
Aspect Principle Recommendation Company Compliance
1. Hubungan Meningkatkan Nilai Perusahaan Terbuka Patuh
Perusahaan Penyelenggaraan memiliki cara atau prosedur Rapat dilakukan dengan cara musyawarah
Terbuka dengan Rapat Umum teknis pengumpulan untuk mufakat, namun apabila musyawarah
Pemegang Pemegang Saham suara (voting), baik secara untuk mufakat tidak tercapai maka dilakukan
Saham dalam (RUPS). | Enhancement terbuka maupun tertutup dengan cara voting. Prosedur voting dilakukan
Menjamin Hak- of the Quality of the yang mengedepankan dengan cara mengangkat tangan sesuai
Hak Pemegang General Meeting of independensi dan dengan instruksi pilihan yang ditawarkan oleh
Saham. | The Shareholders (GMS) kepentingan Pemegang pemimpin RUPS.
Relationship Implementation. Saham. | The Public Compliant.
between Company maintains Meetings are conducted based on deliberation
the Public technical procedures for to reach consensus; however, if consensus
Company and vote tabulation (voting), is not achieved, voting is conducted. Voting
Shareholders both open and closed, procedures are carried out by a show of hands
in Ensuring that uphold independence in accordance with the options presented by
Shareholders’ and the interests of the Chair of the GMS.
Rights. Shareholders.
Seluruh anggota Direksi dan Patuh
anggota Dewan Komisaris Seluruh anggota Direksi dan anggota Dewan
Perusahaan Terbuka hadir Komisaris hadir dalam RUPS Tahunan tanggal
dalam RUPS Tahunan. | All 23 Juni 2025.
members of the Board of Compliant.
Directors and the Board All members of the Board of Directors and the
of Commissioners of the Board of Commissioners attended the Annual
Public Company attend the General Meeting of Shareholders held on 23
Annual General Meeting of June 2025.
Shareholders.
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Aspek Prinsip Rekomendasi Kepatuhan Perseroan
No.
Aspect Principle Recommendation Company Compliance
Ringkasan risalah RUPS Patuh
tersedia dalam Situs Web Tersedia dalam situs web Perseroan pada kanal
Perusahaan Terbuka paling informasi investor.
sedikit selama 1 (satu) Compliant.
tahun. | The summary of It is available on the Company’s website under
the minutes of the General the investor information section.
Meeting of Shareholders
is available on the Public
Company’s website for at
least 1 (one) year.
Meningkatkan Perusahaan Terbuka Patuh
Kualitas Komunikasi memiliki suatu kebijakan Pemegang Saham dapat melakukan kontak
Perusahaan Terbuka komunikasi dengan langsung dengan Sekretaris Perusahaan melalui
dengan Pemegang Pemegang Saham atau telepon atau email.
Saham atau Investor investor. | The Public Compliant.
| Enhancement Company maintains a Shareholders may establish direct contact
of the Quality of communication policy with with the Corporate Secretary via telephone or
Communication Shareholders or investors. email.
between the Public
Company and
Shareholders or
Investors.
Perusahaan Terbuka Patuh
mengungkapkan kebijakan Complied Perseroan menyediakan informasi
komunikasi Perusahaan penting dalam situs web perusahaan di www.
Terbuka dengan Pemegang radanafinance.co.id
Saham atau investor dalam Compliant.
Situs Web. | The Public The Company provides material information on
Company discloses its its corporate website at www.radanafinance.
communication policy with co.id.
Shareholders or investors
on its website.
2. Fungsi dan Memperkuat Penentuan jumlah Patuh
Peran Dewan Keanggotaan anggota Dewan Komisaris Jumlah anggota Dewan Komisaris termasuk
Komisaris. dan Komposisi mempertimbangkan kondisi Komisaris Independen telah sesuai dengan
| Function Dewan Komisaris. Perusahaan Terbuka. | peraturan yang berlaku dan tidak lebih banyak
and Role of | Strengthening The determination of the dari jumlah Direksi.
the Board of the Membership number of members of the Compliant.
Commissioners. and Composition Board of Commissioners The number of members of the Board of
of the Board of takes into account the Commissioners, including Independent
Commissioners. condition of the Public Commissioners, is in accordance with
Company. prevailing regulations and does not exceed the
number of members of the Board of Directors.
Penentuan komposisi Patuh
anggota Dewan Komisaris Komposisi anggota Dewan Komisaris telah
memperhatikan memenuhi aspek keberagaman keahlian,
keberagaman keahlian, pengetahuan, dan pengalaman yang
pengetahuan, dan dibutuhkan sesuai dengan bidang usaha
pengalaman yang Perseroan. Diungkapkan dalam profil singkat
dibutuhkan. | The Dewan Komisaris dalam Laporan Tahunan.
determination of the Compliant.
composition of the Board of The composition of the Board of
Commissioners takes into Commissioners has fulfilled the diversity of
account the diversity of expertise, knowledge, and experience required
expertise, knowledge, and in accordance with the Company’s line of
experience required. business. This is disclosed in the brief profile
of the Board of Commissioners in the Annual
Report.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 375
Aspek Prinsip Rekomendasi Kepatuhan Perseroan
No.
Aspect Principle Recommendation Company Compliance
Meningkatkan Kualitas Dewan Komisaris Patuh
Pelaksanaan Tugas mempunyai kebijakan Penilaian kinerja secara mandiri telah dilakukan
dan Tanggung Jawab penilaian sendiri (self- oleh setiap anggota Dewan Komisaris untuk
Dewan Komisaris. assessment) untuk diungkapkan dalam Laporan Pengawasan
| Enhancement of menilai kinerja Dewan Dewan Komisaris.
the Quality of the Komisaris. | The Board of Compliant.
Implementation Commissioners maintains Independent performance evaluations have
of the Duties and a self-assessment been conducted by each member of the Board
Responsibilities policy to evaluate the of Commissioners for disclosure in the Board
of the Board of performance of the Board of Commissioners’ Supervisory Report.
Commissioners. of Commissioners.
Kebijakan penilaian sendiri Patuh
(self-assessment) untuk Kebijakan penilaian sendiri Dewan Komisaris
menilai kinerja Dewan diungkapkan dalam Laporan Tahunan.
Komisaris, diungkapkan Compliant.
melalui Laporan Tahunan The Board of Commissioners’ self-assessment
Perusahaan Terbuka. | The policy is disclosed in the Annual Report.
self-assessment policy for
evaluating the performance
of the Board of
Commissioners is disclosed
in the Annual Report of the
Public Company.
Dewan Komisaris Patuh
mempunyai kebijakan Dewan Komisaris memiliki kebijakan
terkait pengunduran diri pengunduran diri apabila terlibat dalam
anggota Dewan Komisaris kejahatan keuangan.
apabila terlibat dalam Compliant.
kejahatan keuangan. | The The Board of Commissioners has a policy
Board of Commissioners requiring resignation in the event of
maintains a policy involvement in financial crimes.
regarding the resignation of
members of the Board of
Commissioners in the event
of involvement in financial
crimes.
Dewan Komisaris atau Patuh
Komite yang menjalankan Perseroan telah membentuk Komite Nominasi
fungsi Nominasi dan dan Remunerasi.
Remunerasi menyusun Compliant.
kebijakan suksesi dalam The Company has established a Nomination
proses Nominasi anggota and Remuneration Committee.
Direksi. | The Board of
Commissioners or the
Committee performing
the Nomination and
Remuneration function
formulates a succession
policy in the nomination
process for members of the
Board of Directors.
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Integrated Annual Report 2025
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
376 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Aspek Prinsip Rekomendasi Kepatuhan Perseroan
No.
Aspect Principle Recommendation Company Compliance
3. Fungsi dan Memperkuat Penentuan jumlah anggota Patuh
Peran Direksi. Keanggotaan dan Direksi mempertimbangkan Penentuan jumlah anggota Direksi
| Function Komposisi Direksi. | kondisi Perseroan Terbuka berpedoman pada peraturan yang berlaku
and Role of Strengthening the serta efektivitas dalam dan mempertimbangkan kondisi sebagai
the Board of Membership and pengambilan keputusan. | Perusahaan Terbuka.
Directors. Composition of the The determination of the Compliant.
Board of Directors. number of members of the The determination of the number of members
Board of Directors takes of the Board of Directors is conducted in
into account the condition accordance with prevailing regulations and
of the Public Company takes into account the Company’s condition as
and the effectiveness of a Public Company.
decision-making.
Penentuan komposisi Patuh
anggota Direksi Komposisi anggota Direksi telah memenuhi
memperhatikan, aspek keberagaman keahlian, pengetahuan,
keberagaman keahlian, dan pengalaman yang dibutuhkan sesuai
pengetahuan, dan bidang usaha Perseroan. Diungkapkan dalam
pengalaman yang profil singkat Direksi dalam Laporan Tahunan.
dibutuhkan. | The Compliant.
determination of the The composition of the Board of Directors has
composition of the Board of fulfilled the diversity of expertise, knowledge,
Directors takes into account and experience required in accordance
the diversity of expertise, with the Company’s line of business. This is
knowledge, and experience disclosed in the brief profile of the Board of
required. Directors in the Annual Report.
Anggota Direksi yang Patuh
membawahi bidang Direktur yang membawahi bidang akuntansi
akuntansi atau keuangan atau keuangan memiliki keahlian dan/atau
memiliki keahlian dan/atau pengetahuan di bidang akuntansi yang
pengetahuan di bidang dibuktikan dengan latar belakang pendidikan,
akuntansi. | Members of sertifikasi pelatihan dan/atau pengalaman
the Board of Directors kerja terkait. Diungkapkan dalam profil singkat
overseeing accounting or Direksi dalam Laporan Tahunan.
finance possess expertise Compliant.
and/or knowledge in the The Director responsible for accounting or
field of accounting. finance possesses expertise and/or knowledge
in accounting, as evidenced by educational
background, training certifications and/
or relevant professional experience. This is
disclosed in the brief profile of the Board of
Directors in the Annual Report.
Meningkatkan Kualitas Direksi mempunyai Patuh
Pelaksanaan Tugas kebijakan penilaian Penilaian kinerja secara mandiri telah dilakukan
dan Tanggung Jawab sendiri (self-assessment) oleh setiap anggota Direksi untuk diungkapkan
Direksi. | Enhancement untuk menilai kinerja dalam Laporan Pertanggungjawaban Direksi.
of the Quality of Direksi. | The Board of Compliant.
the Implementation Directors maintains a Independent performance evaluations have
of the Duties and self-assessment policy to been conducted by each member of the Board
Responsibilities of the evaluate the performance of Directors for disclosure in the Board of
Board of Directors. of the Board of Directors. Directors’ Accountability Report.
PT Radana Bhaskara Finance Tbk
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Business Support Overview Good Corporate Governance Sustainability Report 377
Aspek Prinsip Rekomendasi Kepatuhan Perseroan
No.
Aspect Principle Recommendation Company Compliance
Kebijakan penilaian Patuh
sendiri (self-assessment) Kebijakan penilaian sendiri Direksi diungkapkan
untuk menilai kinerja dalam Laporan Tahunan.
Direksi diungkapkan Compliant.
melalui Laporan Tahunan The Board of Directors’ self-assessment policy
Perusahaan Terbuka. | The is disclosed in the Annual Report.
self-assessment policy for
evaluating the performance
of the Board of Directors
is disclosed in the Annual
Report of the Public
Company.
Direksi mempunyai Patuh
kebijakan terkait Direksi memiliki kebijakan pengunduran diri
pengunduran diri anggota apabila tterlibat dalam kejahatan keuangan.
Direksi apabila terlibat Compliant.
dalam kejahatan keuangan. The Board of Directors has a policy requiring
| The Board of Directors resignation in the event of involvement in
maintains a policy regarding financial crimes.
the resignation of members
of the Board of Directors in
the event of involvement in
financial crimes.
4. Partisipasi Meningkatkan Perusahaan Terbuka Patuh
Pemangku Aspek Tata Kelola memiliki kebijakan untuk Kebijakan terkait pencegahan insider trading
Kepentingan. Perusahaan melalui mencegah terjadinya dilakukan dengan memisahkan secara tegas
| Stakeholder Partisipasi Pemangku insider trading. | The Public data dan/atau informasi yang bersifat rahasia
Participation. Kepentingan. | Company maintains a policy kepada publik, serta membagi tugas dan
Enhancement of to prevent insider trading. tanggung jawab atas pengelolaan informasi
Corporate Governance secara proporsional dan efisien.
through Stakeholder Compliant.
Participation. The policy on the prevention of insider trading
is implemented through the strict segregation
of confidential data and/or information from
public disclosure, as well as the proportional
and efficient allocation of duties and
responsibilities in information management.
Perusahaan Terbuka Patuh
memiliki kebijakan anti Kebijakan anti-korupsi dan anti-fraud, suap
korupsi dan anti-fraud. | The dan/atau gratifikasi mengatur agar karyawan
Public Company maintains tidak mengambil keuntungan pribadi secara
anti-corruption and anti- langsung maupun tidak langsung dari kegiatan
fraud policies. Perseroan, selain penghasilan yang sah.
Compliant.
The anti-corruption and anti-fraud, bribery
and/or gratification policies stipulate that
employees shall not derive direct or indirect
personal benefits from the Company’s
activities, other than legitimate income.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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Aspek Prinsip Rekomendasi Kepatuhan Perseroan
No.
Aspect Principle Recommendation Company Compliance
Perusahaan Terbuka Patuh
memiliki kebijakan tentang Perseroan memiliki kebijakan seleksi pemasok
seleksi dan peningkatan atau vendor, serta evaluasi untuk meningkatkan
kemampuan pemasok kualitas output.
atau vendor. | The Public Compliant.
Company maintains a The Company has established a supplier or
policy on the selection and vendor selection policy, as well as evaluation
capability enhancement of mechanisms to enhance the quality of outputs.
suppliers or vendors.
Perusahaan Terbuka Patuh
memiliki kebijakan tentang Perseroan selalu memperhatikan pemenuhan
pemenuhan hak-hak hak-hak kreditur dalam melakukan perjanjian,
kreditur. | The Public serta menindaklanjutinya secara konsisten.
Company maintains a Compliant.
policy on the fulfillment of The Company consistently ensures the
creditors’ rights. fulfillment of creditors’ rights in the execution
of agreements and follows through on such
obligations in a consistent manner.
Perusahaan Terbuka Patuh
memiliki kebijakan sistem Perseroan memiliki sistem pelaporan
whistleblowing.| The Public pelanggaran yang telah disusun dengan baik
Company maintains a dan dapat memberikan kepastian perlindungan
whistleblowing system kepada saksi atau pelapor atas suatu indikasi
policy. pelanggaran yang dilakukan karyawan atau
manajemen Perseroan.
Compliant.
The Company has established a well-
structured whistleblowing system that ensures
the protection of witnesses or reporters
concerning any indication of violations
committed by the Company’s employees or
management.
Perusahaan Terbuka Patuh
memiliki kebijakan Perseroan memberikan insentif jangka
pemberian insentif jangka panjang yang didasarkan atas pengabdian dan
panjang kepada Direksi pencapaian kinerja jangka panjang.
dan karyawan. | The Public Compliant.
Company maintains a The Company provides long-term incentives
policy of granting long-term based on tenure of service and long-term
incentives to the Board of performance achievements.
Directors and employees.
5. Keterbukaan Meningkatkan Perusahaan Terbuka Patuh
Informasi | Pelaksanaan memanfaatkan penggunaan Sarana dan media keterbukaan informasi
Information Keterbukaan Informasi. teknologi informasi secara tentang Perseroan dapat diakses melalui situs
Disclosure. | Enhancement of lebih luas selain situs web web Perseroan dan hasil pelaporan secara
Information Disclosure sebagai media keterbukaan elektronik (IDXNet dan OJK Reporting).
Practices. informasi. | The Public Compliant.
Company optimizes the Information disclosure facilities and media
broader utilization of of the Company are accessible through the
information technology, in Company’s website and electronic reporting
addition to its website, as platforms (IDXNet and OJK Reporting).
a medium for information
disclosure.
PT Radana Bhaskara Finance Tbk
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Aspek Prinsip Rekomendasi Kepatuhan Perseroan
No.
Aspect Principle Recommendation Company Compliance
Laporan Tahunan Patuh
Perusahaan Terbuka Perseroan telah mengungkapkan pemilik
mengungkapkan pemilik manfaat akhir dalam kepemilikan saham
manfaat akhir dalam Perusahaan paling sedikit 5% (lima persen)
kepemilikan saham dalam Laporan Tahunan.
Perusahaan Terbuka Compliant.
paling sedikit 5%, selain The Company has disclosed the ultimate
pengungkapan pemilik beneficial owners of share ownership in the
manfaat akhir dalam Company of at least 5% (five percent) in the
kepemilikan saham Annual Report.
Perusahaan Terbuka
melalui Pemegang Saham
Utama dan Pengendali. |
The Annual Report of the
Public Company discloses
the ultimate beneficial
owners of share ownership
in the Public Company
of at least 5%, in addition
to the disclosure of
ultimate beneficial owners
through the Controlling
Shareholders and Major
Shareholders.
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 381
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 381
Laporan Keberlanjutan
Sustainability Report
382 Tentang Laporan Keberlanjutan
About Sustainability Report
383 Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
384 Strategi Keberlanjutan
Sustainability Strategy
385 Kerangka Keberlanjutan
Sustainability Framework
392 Tata Kelola Keberlanjutan
Sustainability Governance
397 Kinerja Ekonomi
Economic Performance
398 Kinerja Lingkungan Hidup
Environmental Performance
400 Pengelolaan Limbah dan Efluen
Waste and Effluent Management
402 Kinerja Sosial
Social Performance
421 Lembar Umpan Balik
Feedback Form
422 Daftar Pengungkapan Sesuai POJK Nomor 51/Pojk.03/2017
List of Disclosures in Accordance with POJK Number 51/
POJK.03/2017
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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382 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
Memasuki perkembangan pasar yang semakin dinamis, Amid increasingly dynamic market developments, the Company
Perseroan terus memperkuat pondasi keuangan continues to strengthen the foundation of sustainable finance
berkelanjutan melalui komitmen yang konsisten through a consistent commitment to the 3P principles (People,
terhadap prinsip 3P (People, Planet, & Profit). Upaya Planet, & Profit). These efforts are demonstrated through
tersebut diwujudkan melalui pengembangan kompetensi the continuous human capital competency development,
SDM secara berkesinambungan, peningkatan layanan enhancement of services to maintain customer satisfaction,
untuk menjaga kepuasan pelanggan, serta kontribusi and actual contributions to the community. All of these
nyata bagi masyarakat. Semua komitmen ini dijalankan commitments are implemented under governance aligned
dengan tata kelola yang sejalan dengan prinsip-prinsip with sustainable finance principles to ensure healthy and
keuangan berkelanjutan guna memastikan pertumbuhan responsible business growth.
usaha yang sehat dan bertanggung jawab.
Tentang Laporan Keberlanjutan
About Sustainability Report
Profil Laporan Report Profile
Laporan Keberlanjutan PT Radana Bhaskara Finance The Sustainability Report of PT Radana Bhaskara Finance Tbk
Tbk (yang disebut juga “Perseroan atau “kami”) disusun (hereinafter also referred to as the “Company” or “we”) is
sebagai bentuk pertanggungjawaban dan penyampaian prepared as a form of accountability and delivery of information
informasi tentang penerapan prinsip-prinsip keuangan on the application of sustainability finance principles in all
keberlanjutan dalam seluruh aspek bisnis yang aspects of the business being run. This report is a further
dijalankan. Laporan ini merupakan inisiatif lanjutan yang initiative that will continue to be developed in the submission
akan terus dikembangkan dalam penyampaian laporan of subsequent periodic reports, namely at the end of each
secara periodik selanjutnya, yaitu setiap akhir tahun fiscal year.
buku.
Dasar penyusunan laporan ini adalah Peraturan Otoritas The basis for the preparation of this report is the Financial
Jasa Keuangan No. 51/POJK.03/2017 tentang Penerapan Services Authority Regulation No. 51/POJK.03/2017 concerning
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, the Implementation of Sustainable Finance for Financial
Emiten, dan Perusahaan Publik serta Surat Edaran Services Institutions, Issuers, and Public Companies and
Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang the Financial Services Authority Circular Letter No. 16/
Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan SEOJK.04/2021 concerning the Form and Content of the Annual
Publik. Selain itu, kami juga sedang mengembangkan Report of Issuers or Public Companies. In addition, we are also
praktik pelaporan Laporan Keberlanjutan dengan developing Sustainability Report reporting practices using
menggunakan standar Global Reporting Initiative (GRI) the Global Reporting Initiative (GRI) standards, with the “with
Standard dengan opsi “with reference”. reference” option.
Laporan ini memuat berbagai informasi maupun data This report contains various information and data regarding the
mengenai komitmen Perseroan terhadap pengelolaan Company's commitment to the management of sustainability
aspek keberlanjutan dalam kegiatan usahanya. Selain aspects in its business activities. In addition, the sustainability
itu, topik-topik keberlanjutan yang disampaikan topics presented in this report are those that are considered
dalam laporan ini ialah hal yang dianggap penting bagi important to the Company and related stakeholders.
Perseroan dan pemangku kepentingan terkait.
Periode Pelaporan Reporting Period
Laporan ini memuat informasi terkait kinerja ekonomi, This report contains information related to the Company's
sosial, dan lingkungan Perseroan selama periode 1 economic, social, and environmental performance during
Januari 2025 hingga 31 Desember 2025, disertai dengan the period from January 1, 2025, to December 31, 2025,
perbandingan kinerja pada 2 tahun sebelumnya. accompanied by a comparison of performance in the previous
2 years.
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
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Business Support Overview Good Corporate Governance Sustainability Report 383
Penyajian Kembali dan Perubahan Restatement and Changes in
Dalam Pelaporan Reporting
Apabila terdapat informasi yang disajikan kembali If any information is restated in this report, special markings
dalam laporan ini akan diberi penandaan khusus pada will be placed on the information. However, the information
informasi tersebut. Namun demikian, informasi yang contained in this report does not contain any restatements or
dimuat di dalam laporan ini tidak terdapat penyajian significant changes.
kembali ataupun perubahan yang signifikan.
External Assurance [POJK G.1] External Assurance [POJK G.1]
Dalam menyusun laporan ini, Perseroan telah melakukan In preparing this report, the Company has conducted
verifikasi oleh pihak internal, tanpa proses penjaminan verification by internal parties, without an assurance process by
oleh pihak eksternal yang independen. Namun demikian, an independent external party. Nevertheless, we are committed
kami berkomitmen untuk memastikan informasi dan to ensuring that the information and data presented in this
data yang disampaikan dalam laporan ini telah sesuai report are in accordance with the standards used.
dengan standar yang digunakan.
Lembar Umpan Balik [POJK G.3] Feedback Form [POJK G.3]
Kami mempersilakan kepada pembaca untuk We encourage readers to provide feedback and suggestions
menyampaikan masukan dan saran mengenai kualitas regarding the quality of information disclosure and the
penyampaian informasi dan kelengkapan data pada completeness of data in this Sustainability Report. Any
Laporan Keberlanjutan ini. Setiap feedback dapat feedback may be submitted through the Company’s website
disampaikan melalui situs web perusahaan pada at www.radanafinance.co.id. This effort aims to enhance
www.radanafinance.co.id. Upaya ini dilakukan untuk the quality of the preparation of the Sustainability Report in
menyempurnakan kualitas penyusunan Laporan subsequent periods.
Keberlanjutan di periode selanjutnya.
Tanggapan Terhadap Umpan Balik [POJK G.4] Response To Feedback [POJK G.4]
Pada tahun 2025, Perseroan menerima surat dari In 2025, the Company received a letter from the Financial
Otoritas Jasa Keuangan (OJK) terkait penelaahan atas Services Authority regarding its review of the 2024 Integrated
Laporan Tahunan Terintegrasi tahun 2024. Perseroan Annual Report. The Company has followed up on all such
telah menindaklanjuti seluruh masukan tersebut feedback properly and has used it as a basis to improve the
dengan baik dan menjadikannya sebagai dasar untuk quality of reporting in the 2025 period.
meningkatkan kualitas pelaporan pada periode 2025.
Ikhtisar Kinerja Keberlanjutan
Sustainability Performance Highlights
Aspek Ekonomi [POJK B.1] Economic Aspect [POJK B.1]
Uraian Satuan
2025 2024 2023
Description Unit
Pendapatan Pembiayaan | Financing Revenue Juta Rupiah | Million
402.806 344.099 232.822
Rupiah
Laba (Rugi) Komprehensif | Comprehensive Income Juta Rupiah | Million
(81.708) (43.002) (57.151)
(Loss) Rupiah
Tenaga Kerja Lokal | Local Labor % 100 100 100
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
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Aspek Lingkungan Hidup [POJK B.2] Environmental Aspect [POJK B.2]
Uraian Satuan
2025 2024 2023
Description Unit
Penggunaan Energi Listrik | Electricity Usage GJ 477,73 282,99 259,42
Penggunaan BBM | Fuel Usage GJ 25,11 6.756,97 5.389,71
Emisi yang Dihasilkan | Emission Generated Ton CO2eq 125,68 526,37 426,78
Penggunaan Air | Water Consumption m3 144,43 158,38 571,27
Aspek Sosial [POJK B.3] Social Aspect [POJK B.3]
Uraian Satuan 2025 2024 2023
Jumlah Karyawan* | Total Employees* Orang | Employee 152 153 131
Jumlah Karyawan Wanita | Total Female Employees Orang | Employee 56 55 47
Jumlah Pelatihan | Total Training Pelatihan | Training 189 110 109
Total Peserta Pelatihan | Total Training Participant Orang | Employee 1.728 1.374 1.737
Biaya Pelatihan | Training Cost Rp Juta | Rp Million 1.650 1.433 2.558
Jumlah Total Jam Pelatihan | Total Training Hours Jam | Hour 9.252 791 867
Jumlah Dana CSR | Total CSR Fund Rp Juta | Rp Million 40 16 20
Kecelakaan Kerja | Occupational Accident Kali | Times - - -
Kematian Akibat Kecelakaan Kerja | Occupational Kali | Times
- - -
Accidental Death
*) Termasuk karyawan outsourcing. | Including outsourcing employees
Strategi Keberlanjutan [POJK A.1]
Sustainability Strategy
Sebagai bagian dari tanggung jawabnya terhadap As part of its responsibility to sustainable finance, the
keuangan berkelanjutan, Perseroan menempatkan Company views sustainability principles as the main
prinsip-prinsip keberlanjutan sebagai landasan foundation in every aspect of its business activities. To
penting dalam setiap langkah bisnis. Untuk mendukung support this commitment, the Company has formulated
komitmen tersebut, Perseroan merumuskan strategi a sustainability strategy based on three (3) pillars, namely
keberlanjutan berbasis 3 (tiga) pilar, yakni People, Profit, People, Profit, and Planet, which serve as references in
dan Planet yang menjadi acuan dalam merancang designing various programs to support the achievement
berbagai program untuk mendorong tercapainya Tujuan of the Sustainable Development Goals (SDGs) as well as
Pembangunan Berkelanjutan (SDGs) serta penguatan the advancement of the green economy in Indonesia.
ekonomi hijau di Indonesia.
Perseroan secara konsisten menerapkan prinsip The Company consistently implements sustainable
keuangan berkelanjutan dalam kegiatan operasional finance principles in its operational activities and in the
dan penyusunan rencana aksi keberlanjutan. Langkah ini preparation of its sustainability action plan. This action
mencerminkan kontribusi Perseroan dalam memperkuat reflects the Company’s contribution to strengthening
praktik pembiayaan berkelanjutan di sektor konstruksi, sustainable financing practices across various
pertanian, kehutanan, transportasi, hingga UMKM. Dalam sectors, including construction, agriculture, forestry,
pelaksanaannya, Perseroan juga menetapkan nilai-nilai transportation, and MSMEs. In its practice, the Company
dasar yang menjadi pedoman penerapan keberlanjutan, has also established core values as guidelines for the
yang dijelaskan pada bagian berikut. implementation of sustainability, as described below.
PT Radana Bhaskara Finance Tbk
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Nilai Keberlanjutan Perseroan
Company Sustainability Value
People Masyarakat yang sejahtera merupakan salah satu indikator keberhasilan penerapan prinsip keberlanjutan
yang dilakukan oleh Perseroan. | A prosperous society is one of the indicators of the successful
implementation of the sustainability principle carried out by the Company.
Planet Setiap aktivitas operasional yang dijalankan senantiasa diperhatikan potensi dampak yang ditimbulkan
agar dapat menjaga keberlanjutan lingkungan dalam menunjang kehidupan di masa mendatang. |
Every operational activity carried out is always considered for its potential impact in order to maintain
environmental sustainability in supporting life in the future.
Profit Untuk menunjang keberlanjutan usaha, kami menerapkan berbagai inovasi dan inisiatif dalam menciptakan
keseimbangan antara pertumbuhan usaha yang sehat serta kondisi aspek sosial dan lingkungan Perseroan
yang tetap terjaga keberlanjutannya. | To support business sustainability, we implement various innovations
and initiatives in creating a balance between healthy business growth and the condition of the Company’s
social and environmental aspects that remain sustainable.
Kerangka Keberlanjutan Sustainability Framework
Visi, Misi, Tujuan, Dan Strategi Vision, Mission, Objectives, and
Keuangan Berkelanjutan [POJK C.1] Sustainable Finance Strategy [POJK C.1]
Visi dalam Implementasi Keuangan Vision on Sustainable Finance
Berkelanjutan Implementation
Meningkatkan kualitas hidup dan kesejahteraan Improve the quality of life and welfare of the
masyarakat untuk menjaga keseimbangan community to maintain the balance of the
dari 3P (People, Planet dan Profit) dalam 3Ps (People, Planet and Profit) in building
membangun hubungan yang harmonis dengan harmonious relationships with Stakeholders.
Stakeholder.
Misi dalam Implementasi Keuangan Mission on Sustainable Finance
Berkelanjutan Implementation
1. Memastikan pertumbuhan bisnis yang berkelanjutan 1. Ensure sustainable and profitable business growth
dan menguntungkan dengan mengutamakan by prioritizing the interests of all stakeholders;
kepentingan seluruh pemangku kepentingan;
2. Fokus pada pengembangan kualitas sumber daya 2. Focus on developing the quality of competent and
manusia yang kompeten dan andal di era global reliable human resources in a highly competitive
yang sangat kompetitif; global era;
3. Menyediakan solusi-solusi bernilai tambah yang 3. Provide value-added solutions that will optimize
akan mengoptimalkan kepuasan pelanggan; customer satisfaction;
4. Melayani dan berkontribusi pada pembangunan 4. Serve and contribute to the sustainable
masyarakat yang berkelanjutan; development of society;
5. Berkomitmen untuk membangun organisasi dengan 5. Committed to building an organization with good
tata kelola perusahaan yang baik. corporate governance.
Tujuan Dan Strategi Keuangan Berkelanjutan Sustainable Finance Objectives and Strategy
Pada tahun 2025, Perseroan menetapkan sasaran In 2025, the Company established its sustainable finance
penerapan keuangan berkelanjutan, yakni menjadi objective, namely to become a Financing Company that
Perusahaan Pembiayaan yang berperan aktif dalam plays an active role in supporting the national sustainable
mendukung agenda pembangunan berkelanjutan development agenda. This objective is achieved
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nasional. Sasaran ini ditempuh melalui strategi utama through main strategies, including performance-
yang mencakup restrukturisasi organisasi berbasis based organizational restructuring and the alignment
kinerja dan penyesuaian kapasitas SDM sesuai of human capital capacity with strategic needs. These
kebutuhan strategis. Langkah tersebut bertujuan measures aim to strengthen the integration of social
memperkuat integrasi aspek sosial dan lingkungan and environmental aspects into risk management
dalam manajemen risiko serta mendorong pertumbuhan and encourage the growth of financing portfolios for
portofolio pembiayaan pada kegiatan usaha yang ramah environmentally friendly business activities.
lingkungan.
Melalui pendekatan ini, Perseroan berharap dapat Through this approach, the Company expects to
berkontribusi pada peningkatan kesejahteraan contribute to improving public welfare and preserving
masyarakat sekaligus menjaga kelestarian lingkungan, environmental sustainability, in line with the 3P
sejalan dengan prinsip 3P. Untuk mewujudkan tujuan principles. To achieve this objective, the Company has
tersebut, Perseroan telah menjalankan 5 (lima) langkah implemented five (5) strategic measures as follows:
strategis sebagai berikut:
1. Mempersiapkan sumber daya manusia untuk 1. Preparing human resources to run Sustainable
menjalankan program-program Keuangan Finance programs. The preparation of human
Berkelanjutan. Penyiapan sumber daya manusia resources aims to develop the capacity of employees
tersebut bertujuan untuk mengembangkan kapasitas to understand:
karyawan agar dapat memahami:
• Penetapan proyek/debitur berdasarkan kategori • Determination of projects/debtors based on the
kegiatan usaha berkelanjutan sampai pada category of sustainable business activities to the
metode penyeleksian dan due diligence; serta selection and due diligence methods; as well as
• Pengembangan produk dan/atau jasa keuangan • Development of sustainable finance products
berkelanjutan yang menyeimbangkan aspek and/or services that balance economic, social,
ekonomi, sosial, lingkungan hidup dan tata kelola environmental and governance aspects in the
dalam kegiatan usaha Perseroan; Company’s business activities;
2. Peran aktif dan kemampuan karyawan untuk 2. Active role and ability of employees to carry out their
melaksanakan tugas dan tanggung jawabnya dalam duties and responsibilities in terms of implementing
hal penerapan keuangan berkelanjutan; sustainable finance;
3. Memperhatikan aspek sosial baik internal maupun 3. Being attentive to social aspects both internally
eksternal, selaras dalam mewujudkan misi Perseroan and externally, in line with realizing the Company’s
menjadikan SDM yang memiliki kompetensi, berjiwa mission to make competent, social-environmental
sosial-lingkungan dalam meningkatkan kepercayaan human resources in increasing trust and maintaining
dan menjaga reputasi Perseroan kepada masyarakat; the Company’s reputation to the community;
4. Memperhatikan aspek lingkungan hidup dengan 4. Being attentive to environmental aspects
melakukan efisiensi energi, serta menggunakan by conducting energy efficiency, and using
material ramah lingkungan; serta environmentally friendly materials; and
5. Melakukan pengembangan dan inovasi produk dan/ 5. Developing and innovating Sustainable Finance
atau jasa Keuangan Berkelanjutan. products and/or services.
Pencapaian Penerapan Rencana Aksi Achievement of the Sustainable Finance
Keuangan Berkelanjutan Action Plan Implementation
Perseroan telah menetapkan target jangka 5 (lima) The Company has established a five-year target as the
tahun sebagai landasan pelaksanaan Rencana Aksi basis for implementing the Sustainable Finance Action
Keuangan Berkelanjutan (RAKB) yang dirumuskan pada Plan (RAKB), as formulated on November 29, 2024.
29 November 2024. Target tersebut menjadi arah bagi This target serves as a direction for strengthening the
penguatan penerapan prinsip keuangan berkelanjutan implementation of sustainable finance principles across
di seluruh aktivitas bisnis. Adapun realisasi RAKB pada all business activities. The realization of the RAKB in
tahun 2025 disajikan sebagai berikut. 2025 is presented as follows.
PT Radana Bhaskara Finance Tbk
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Pelaksanaan | Implementation Oktober 2025 | October 2025
Time Plan
Mewujudkan penerapan keuangan berkelanjutan yang mampu mendorong pertumbuhan
Rencana Aktivitas | Activity
ekonomi daerah secara berkelanjutan. | To realize the implementation of sustainable finance
Plan
that is capable of driving sustainable local economic growth.
Akselerasi penyaluran kredit kepada kegiatan usaha kategori berkelanjutan Dengan target
Indikator Pencapaian |
pembiayaan sebesar Rp10 miliar. | Acceleration of credit distribution to sustainability-related
Achievement Indicator
business activities, with a financing target of Rp10 billion.
Realisasi Waktu Pelaksanaan November 2025 | November 2025
| Realization of Implementation
Time
Perseroan telah berhasil melakukan penyaluran pembiayaan kepada kegiatan usaha kategori
Pencapaian | Achievement berkelanjutan sebesar Rp 15 Miliar. | The Company has successfully disbursed financing to
sustainability-related business activities amounting to Rp15 billion.
Roadmap Rencana Aksi Keuangan Sustainable Finance Action Plan Roadmap
Berkelanjutan
Sebagai salah satu perusahaan yang bergerak di As a company engaging in the financial services
sektor jasa keuangan, Perseroan menjadikan arahan sector, the Company uses regulatory direction as the
regulasi sebagai dasar dalam memperkuat praktik basis for strengthening sustainable finance practices.
keuangan berkelanjutan. Pada periode 2021–2025, During the 2021–2025 period, the Financial Services
OJK telah menetapkan fase implementasi keuangan Authority has established phase II of sustainable finance
berkelanjutan tahap II, yang mendorong industri untuk implementation, which encourages the industry to
mulai bertransisi menuju ekosistem keuangan yang begin transitioning toward a more sustainable financial
lebih berkelanjutan. Menjawab perkembangan tersebut, ecosystem. In response to these developments, the
Perseroan menjalankan operasional bisnis dengan Company conducts its business operations by taking
mempertimbangkan aspek sosial dan lingkungan, serta into account social and environmental aspects, while
menerapkan tata kelola keberlanjutan secara konsisten. consistently implementing sustainability governance.
Selain itu, sejak 2021 Perseroan telah menyusun Rencana In addition, since 2021, the Company has prepared a
Aksi Keuangan Berkelanjutan (RAKB) yang berisi rencana Sustainable Finance Action Plan (RAKB), which outlines
strategis untuk jangka pendek 1 (satu) tahun dan jangka short-term of 1 (one) year and medium-term of 5 (five)
menengah 5 (lima) tahun sebagai panduan penerapan years strategic plans as a guideline for structured
keberlanjutan yang terarah. Adapun RAKB yang telah sustainability implementation. The RAKB established for
ditetapkan untuk periode tahun selanjutnya ditunjukkan the subsequent period is presented as follows.
sebagai berikut.
RAKB Tahun 2026
2026 Sustainable Finance Action Plan (RAKB)
Rencana Waktu
Pelaksanaan Uraian Aktivitas Tujuan Aktivitas Indikator Pencapaian
Implementation Activity Description Activity Objective Achievement Indicator
Date Plan
November 2026 Pelaksanaan program ekspansi Mengoptimalkan pelaksanaan Penyaluran pembiayaan ke
pembiayaan berkelanjutan prinsip keuangan berkelanjutan sektor UMKM sebagai end-user
kepada pelaku UMKM sebagai melalui peningkatan akses sebesar Rp15 Miliar. | Financing
bagian dari implementasi pembiayaan bagi pelaku UMKM disbursement to the MSME
keuangan berkelanjutan di guna mendukung pertumbuhan sector as end-users amounting
Perseroan. | Implementation of a ekonomi nasional. | Optimizing the to Rp15 billion.
sustainable financing expansion implementation of sustainable
program for MSMEs as part of the finance principles by increasing
implementation of sustainable access to financing for MSMEs
finance in the Company. to support national economic
growth.
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Rencana 5 (lima) Tahun RAKB Perseroan
The Company’s 5-Year Sustainable Finance Action Plan (RAKB)
Tahun Tujuan Aktivitas Indikator Pencapaian
Year Activity Objective Achievement Indikator
2024 Refreshment pelatihan internal terkait penerapan Peningkatan pemahaman karyawan terhadap keuangan
keuangan berkelanjutan pada sektor industri yang berkelanjutan yang berpotensi menjadi peluang bisnis
menjadi fokus Perseroan. | Refreshment of internal Perseroan. | Increased employee understanding of
training related to the implementation of sustainable sustainable finance, which has the potential to become
finance in the industrial sector, which serves as the a business opportunity for the Company.
focus of the Company.
Inisiasi dan pengembangan portofolio produk dan/ Pertumbuhan kinerja produk Keuangan berkelanjutan,
atau jasa keuangan berkelanjutan. | Initiation and dengan target Pembiayaan sebesar Rp10 miliar. | Growth
development of sustainable finance products and/or of sustainable finance product performance, with a
services portfolio. financing target of Rp10 billion.
Penyusunan sistem pengawasan dan pelaporan Tersedianya sistem pengawasan dan pelaporan
penerapan keuanan berkelanjutan. | Development of a penerapan keuangan berkelanjutan. | Availability of a
supervision and reporting system for the implementation supervision and reporting system for the implementation
of sustainable finance. of sustainable finance.
2025 Mewujudkan penerapan keuangan berkelanjutan yang Akselerasi penyaluran kredit kepada kegiatan usaha
mampu mendorong pertumbuhan ekonomi daerah kategori berkelanjutan dengan target pembiayaan
secara berkelanjutan. | Realizing the implementation of sebesar Rp10 miliar. | Acceleration of credit distribution
sustainable finance that is capable of driving sustainable to sustainability-related business activities, with a
local economic growth. financing target of Rp10 billion.
2026 Pelaksanaan program ekspansi pembiayaan Penyaluran pembiayaan ke sektor UMKM sebagai end-
berkelanjutan kepada pelaku UMKM sebagai bagian dari user sebesar Rp15 Miliar. | Financing disbursement to the
implementasi keuangan berkelanjutan di Perseroan. | MSME sector as end-users amounting to Rp15 billion.
Implementation of a sustainable financing expansion
program for MSMEs as part of the implementation of
sustainable finance in the Company.
2027 Identifikasi fasilitas pembiayaan terhadap sektor yang Pencatatan portofolio terhadap sektor yang menjadi
menjadi fokus debitur pembiayaan. | Identification of fokus perusahaan pembiayaan. | Portfolio listing
financing facilities for sectors that serve as the focus of of sectors that serve as the focus of the financing
financing debtors. company.
2028 Mewujudkan penerapan keuangan berkelanjutan yang Akselerasi penyaluran pembiayaan kepada kegiatan
mendorong pertumbuhan ekonomi secara berkelanjutan. usaha kategori berkelanjutan. | Acceleration of financing
| Realizing the implementation of sustainable finance disbursement to sustainable-related business activities.
that boosts sustainable economic growth.
Integrasi Program Keberlanjutan Integration of the Company’s
Perseroan Terhadap SDGs Sustainability Program with the SDGs
Dalam menerapkan prinsip-prinsip keuangan In implementing sustainable finance principles, the
berkelanjutan, Perseroan menetapkan sejumlah topik Company has identified several material topics as a
material sebagai dasar untuk memastikan bahwa basis to ensure that its sustainability strategy focuses
strategi keberlanjutan berfokus pada isu-isu yang on issues that are most relevant to business continuity
paling relevan bagi keberlangsungan usaha dan para and stakeholders. The formulation of these material
pemangku kepentingan. Perumusan topik material dapat topics reflects the significant impacts of business
menggambarkan dampak signifikan dari operasi bisnis operations, as well as the aspects with the greatest
serta aspek yang memiliki potensi paling besar dalam potential to create long-term value.
menciptakan nilai jangka panjang.
Penetapan topik material tersebut dilakukan dengan The determination of these material topics is carried
mengacu pada pendekatan yang ditetapkan oleh out with reference to the approach established by the
Sustainability Accounting Standards Board (SASB) Sustainability Accounting Standards Board (SASB) for
untuk sektor Customer Finance, yang diuraikan sebagai the Customer Finance sector, as outlined below.
berikut.
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Batasan
Topik Material Alasan Materialitas Scope
Material Topic Materiality Reasons Internal Eksternal
Internal External
Anti Korupsi dan Persaingan Integritas dan kepatuhan menjadi fondasi kepercayaan pelanggan
Usaha Sehat | Anti-Corruption serta stabilitas pembiayaan. Praktik korupsi atau persaingan
and Fair Business Competition tidak sehat dapat menimbulkan risiko hukum dan reputasi yang
signifikan. | Integrity and compliance serve as the foundation
of customer trust and financing stability. Corruption or unfair
competition practices may cause significant legal and reputational
risks.
Pengelolaan Iklim | Climate Pencapaian efisiensi energi dan pengurangan emisi membantu
Management menekan biaya operasional serta mendukung komitmen transisi
menuju ekonomi rendah karbon. | Achievement of energy efficiency
and reduction of emissions helps lower operational costs and
supports the commitment toward a low-carbon economy
transition.
Keamanan dan Kerahasiaan Perusahaan pembiayaan mengelola data sensitif pelanggan.
Data Pelanggan | Customer Pelanggaran keamanan data dapat menyebabkan kerugian
Data Security and serius, menurunkan kepercayaan, dan memicu sanksi regulator.
Confidentiality | Financing companies manage sensitive customer data. Data
security breaches may result in serious losses, reduced trust, and
regulatory sanctions.
Pelabelan Produk atau Layanan Transparansi informasi pada produk pembiayaan penting untuk
| Product or Service Labeling mencegah misinformasi, meningkatkan literasi keuangan, dan
melindungi hak-hak konsumen. | Information transparency in
financing products is crucial to prevent misinformation, enhance
financial literacy, and protect consumer rights.
Pengembangan Kompetensi Kualitas SDM menentukan efektivitas operasional, kepatuhan,
SDM | Human Capital dan kualitas layanan. | The quality of human capital determines -
Competency Development operational effectiveness, compliance, and service quality.
Kesetaraan Gender | Gender Perusahaan senantiasa menegakkan prinsip kesetaraan gender
Equality dalam pengelolaan karyawan yang adil, inklusif, serta mendukung
peningkatan kinerja dan keberlanjutan organisasi. | The Company
-
consistently upholds gender equality principles in fair and
inclusive employee management, as well as supporting improved
performance and organizational sustainability.
Relevansi Topik Material terhadap SDGs
Relevance of Material Topics to the SDGs
Topik Material Program Keberlanjutan Poin SDGs
Material Topic Sustainability Programs SDG Points
Anti Korupsi a. Implementasi Kode Etik yang berlaku untuk seluruh
dan Persaingan insan perusahaan; Target 16.6 Membangun Institusi
Usaha Sehat | b. Penyusunan dan penerapan Kebijakan Anti Korupsi Yang Efektif, Akuntabel, dan
Anti-Corruption dan Anti-Persaingan Tidak Sehat; serta Transparan. | Target 16.6 Develop
and Fair Business c. Penerapan prinsip tata kelola perusahaan yang baik Effective, Accountable, and
Competition dengan memastikan kepatuhan terhadap setiap Transparent Institutions.
peraturan dan perundang-undangan yang berlaku.
a. Implementation of a Code of Conduct applicable to
all Company personnel;
b. Formulation and implementation of Anti-Corruption
and Anti-Unfair Competition Policies; and
c. Implementation of good corporate governance
principles by ensuring compliance with all applicable
laws and regulations.
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Relevansi Topik Material terhadap SDGs
Relevance of Material Topics to the SDGs
Topik Material Program Keberlanjutan Poin SDGs
Material Topic Sustainability Programs SDG Points
Pengelolaan a. Peningkatan efisiensi operasional dengan
Iklim | Climate penggunaan sistem digital untuk mendukung Target 7.3 Meningkatkan Efisiensi
Management pengurangan mobilitas fisik dan konsumsi energi; Energi Secara Global. | Target 7.3
serta. Improve Global Energy Efficiency.
b. Secara berkala melakukan uji emisi kendaraan untuk
memastikan kandungan yang dilepas ke udara tidak Target 13.2 Integrasi Langkah
melebihi kadar yang ditentukan. Mitigasi Dalam Kebijakan dan Strategi
a. Improvement of operational efficiency through the Perseroan. | Target 13.2 Integration
use of digital systems to reduce physical mobility of Mitigation Measures Into the
and energy consumption; and Company’s Policies and Strategies.
b. Periodic vehicle emission testing to ensure
emissions do not exceed the predetermined limits.
Keamanan dan a. Menetapkan kebijakan teknologi informasi dengan
Kerahasiaan memastikan pemenuhan dengan peraturan yang Target 16.10 Menjamin Akses Publik
Data Pelanggan relevan; serta Terhadap Informasi dan Melindungi
| Customer Data b. Mengevaluasi tingkat kematangan teknologi Kebebasan Mendasar, Sesuai Dengan
Security and informasi yang dimiliki Perseroan secara berkala. Peraturan Nasional dan Kesepakatan
Confidentiality a. Establishment of information technology policies by Internasional. | Target 16.10 Ensure
ensuring compliance with relevant regulations; and Public Access to Information and
b. Periodic evaluation of the Company’s information Protect Fundamental Freedoms, In
technology maturity level. Accordance With National Legislation
and International Agreements.
Pemasaran a. Penyediaan informasi pembiayaan yang mudah
Produk atau diakses oleh seluruh lapisan masyarakat; serta Target 12.8 Mencapai Pemahaman
Layanan b. Memperbarui informasi mengenai produk atau dan Kesadaran Akan Pengetahuan dan
| Product layanan pembiayaan secara berkala agar (calon) Keterampilan yang Dibutuhkan Untuk
or Service debitur mendapatkan informasi teraktual. Mempromosikan Pembangunan
Marketing a. Provision of financing information that is accessible Berkelanjutan. | Target 12.8 Achieve
to all segments of society; and Understanding and Awareness of
b. Regular updates of information on financing the Knowledge and Skills Required to
products or services to ensure (prospective) Promote Sustainable Development.
debtors receive the most up-to-date information.
Target 8.10 Memperkuat Kemampuan
Institusi Keuangan Nasional Untuk
Mendorong dan Memperluas Akses
Terhadap Layanan Keuangan yang
Terjangkau dan Terkelola Bagi Semua.
| Target 8.10 Strengthen the Capacity
of National Financial Institutions to
Encourage and Expand Access to
Affordable and Managed Financial
Services For All.
Pengembangan a. Memberikan kesempatan yang setara bagi seluruh
Kompetensi SDM karyawan untuk mengikuti program pengembangan Target 4.4 Meningkatkan
| Human Capital kompetensi sesuai persyaratan dan kebutuhan Keterampilan Teknis dan Kejuruan. |
Competency operasional; serta Target 4.4 Increase Technical and
Development b. Menyediakan jenjang karier yang transparan dan adil Vocational Skills.
bagi seluruh karyawan.
SDG 8.5 Mencapai Pekerjaan yang
c. Providing equal opportunities for all employees to
Layak, Kesempatan Kerja yang
participate in competency development programs
Setara, serta Kesetaraan Dalam
in accordance with operational requirements; and
Pengembangan Keterampilan Bagi
d. Providing transparent and fair career paths for all
Seluruh Perempuan dan Laki-laki. |
employees.
SDG 8.5 Achieve Decent Work, Equal
Employment Opportunities, and
Equal Access To Skills Development
For All Women and Men.
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Business Support Overview Good Corporate Governance Sustainability Report 391
Relevansi Topik Material terhadap SDGs
Relevance of Material Topics to the SDGs
Topik Material Program Keberlanjutan Poin SDGs
Material Topic Sustainability Programs SDG Points
Kesetaraan Menyelenggarakan pengelolaan ketenagakerjaan
Gender | Gender yang adil dan setara kepada seluruh karyawan mulai SDG 5.1 Mengakhiri Segala Bentuk
Equality dari proses rekrutmen hingga pengembangan karier. Diskriminasi Terhadap Perempuan.
| Implementation of fair and equal employment | SDG 5.1 Elimination of All Forms of
management for all employees, from the recruitment Discrimination Against Women.
process to career development.
SDG 5.5 Menjamin Partisipasi Penuh
dan Kesempatan yang Setara Bagi
Perempuan Dalam Kepemimpinan
dan Pengambilan Keputusan. | SDG
5.5 Ensure Women’s Full Participation
and Equal Opportunities For
Leadership and Decision-Making.
Membangun Budaya Keberlanjutan Building A Culture of Sustainability [POJK
[POJK F.1] F.1]
Budaya keberlanjutan menjadi fondasi penting dalam A sustainability culture serves as the main foundation in
memastikan keberhasilan penerapan prinsip keuangan ensuring the successful implementation of sustainable
berkelanjutan di seluruh lini usaha. Nilai-nilai Perseroan finance principles across all lines of business. The
berperan sebagai pedoman yang menuntun perilaku Company’s values serve as guidelines that direct the
dan keputusan setiap insan perusahaan, sehingga behavior and decisions of all Company personnel,
diharapkan dapat tercermin dalam aktivitas operasional and are expected to be reflected in daily operational
sehari-hari dan menjadi acuan dalam menjalankan tugas activities as well as serve as a reference in carrying out
serta tanggung jawab masing-masing. their respective duties and responsibilities.
Untuk memperkuat budaya tersebut, Perseroan terus To strengthen this culture, the Company continuously
mendorong berbagai inisiatif internal, antara lain promotes various internal initiatives, including through
melalui komunikasi rutin baik secara daring maupun regular communication, both online and offline, to
luring guna menyampaikan informasi, arah kebijakan, deliver information, policy directions, and developments
dan perkembangan terkait keberlanjutan. Selain related to sustainability. In addition, the preparation
itu, penyusunan Laporan Keberlanjutan diharapkan of the Sustainability Report is expected to serve as
dapat berfungsi sebagai sarana edukasi bagi seluruh an educational means for all employees in enhancing
karyawan dalam meningkatkan pemahaman mengenai their knowledge of sustainable finance principles.
prinsip keuangan berkelanjutan. Perseroan juga The Company also conducts periodic dissemination
menyelenggarakan sosialisasi dan pelatihan berkala and training on sustainability-related issues to raise
mengenai isu-isu keberlanjutan guna meningkatkan employee awareness, capacity, and engagement in
kesadaran, kapasitas, dan keterlibatan karyawan dalam supporting the Company’s sustainability agenda.
mendukung agenda keberlanjutan Perseroan.
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Tata Kelola Keberlanjutan
Sustainability Governance
Penanggung Jawab Penerapan Person in Charge of the Sustainable
Keuangan Berkelanjutan [POJK E.1] Finance Implementation [POJK E.1]
Sebagai upaya memperkuat implementasi prinsip To strengthen the implementation of sustainable
keuangan berkelanjutan, Perseroan menugaskan finance principles, the Company has appointed the
Sekretaris Perusahaan sebagai pihak yang memimpin dan Corporate Secretary as the party responsible for leading
mengoordinasikan pelaksanaannya, setelah memperoleh and coordinating its implementation, following the
persetujuan dari Direksi dan Dewan Komisaris. Dalam approval from the Board of Directors and the Board of
perannya, Sekretaris Perusahaan bertanggung jawab Commissioners. In this role, the Corporate Secretary
untuk menyusun kebijakan keberlanjutan, memberikan is responsible for formulating sustainability policies,
arahan kepada divisi terkait dalam menjalankan inisiatif providing direction to relevant divisions in carrying
keberlanjutan, serta memastikan pengelolaan data dan out sustainability initiatives, and ensuring that the
informasi yang diperlukan untuk penyusunan Laporan management of data and information required for the
Keberlanjutan berjalan dengan baik. preparation of the Sustainability Report runs properly.
Pengembangan Kompetensi Terkait Competency Development Related to
Keuangan Berkelanjutan Tahun 2025 Sustainable Finance in 2025 [POJK E.2]
[POJK E.2]
Perseroan secara berkala memberikan kesempatan The Company regularly provides opportunities for
kepada penanggung jawab keberlanjutan untuk mengikuti the person in charge of sustainability to participate in
berbagai program peningkatan kompetensi yang relevan. various relevant competency development programs.
Partisipasi dalam pelatihan, seminar, maupun kegiatan Participation in training, seminars, and other learning
pembelajaran lainnya ini diharapkan dapat memperkuat activities is expected to strengthen their capabilities
kapabilitas mereka dalam mengelola dan mengawasi in managing and overseeing the implementation of
penerapan prinsip keuangan berkelanjutan. Langkah sustainable finance principles. This initiative also
tersebut sekaligus menjadi komitmen Perseroan untuk reflects the Company’s commitment to ensuring that
memastikan bahwa implementasi keberlanjutan di sustainability implementation within the workplace is
lingkungan kerja berjalan lebih efektif, terarah, dan carried out more effectively, in a directed manner, and
selaras dengan perkembangan praktik terbaik di industri. aligned with evolving industry best practices.
Jumlah Peserta
(Orang)
Tempat & Waktu Number of
Topik Pengembangan Kompetensi Penyelenggara Jabatan Peserta Participants
Pelaksanaan
Competency Development Topic Organizer Participant Position (Employees)
Venue & Date
Pria Wanita
Male Female
Workshop Keuangan Berkelanjutan Hotel Morissey Jakarta, APPI | Indonesia Corporate Secretary - 1
dan Penerapannya di Perusahaan 12 September 2025 | Financial & Inklusi Literasi
Pembiayaan | Sustainable Finance Hotel Morrissey Jakarta, Services Keuangan | Corporate
Workshop and Its Implementation in September 12, 2025 Association Secretary & Financial
Financing Companies (APPI) Literacy Inclusion
Workshop Laporan Rencana Aksi Le Meridien Hotel APPI | Indonesia Corporate Secretary - 1
Keuangan Berkelanjutan (RAKB) di Jakarta, 31 Oktober Financial & Inklusi Literasi
Perusahaan Pembiayaan | Workshop 2025 | Le Meridien Services Keuangan | Corporate
on the Sustainable Finance Action Hotel Jakarta, October Association Secretary & Financial
Plan (RAKB) Reports in Financing 31, 2025 (APPI) Literacy Inclusion
Companies
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Penilaian Risiko Atas Penerapan Risk Assessment on the
Keuangan Berkelanjutan [POJK E.3] Implementation of Sustainable
Finance [POJK E.3]
Dalam menjalankan kegiatan usahanya, Perseroan In conducting its business activities, the Company
berupaya memastikan bahwa prinsip keberlanjutan strives to ensure that sustainability principles are
terintegrasi ke dalam sistem manajemen risiko yang integrated into its risk management system, while
diterapkan, dengan tetap menjunjung tinggi prinsip- upholding the principles of Good Corporate Governance
prinsip tata kelola perusahaan yang baik (GCG). (GCG). This approach aims to minimize potential
Pendekatan ini dilakukan untuk meminimalkan potensi risks arising from the Company’s operations, while
risiko yang timbul dari operasional Perseroan, sekaligus also maximizing benefits for stakeholders and the
memaksimalkan manfaat bagi pemangku kepentingan surrounding environment.
dan lingkungan sekitar.
Untuk mendukung tercapainya tujuan keberlanjutan, To support the achievement of sustainability objectives,
diperlukan sistem manajemen risiko yang mampu a risk management system that comprehensively
mengakomodasi aspek sosial dan lingkungan secara accommodates social and environmental aspects is
menyeluruh. Oleh karena itu, Perseroan menerapkan required. Therefore, the Company implements a risk
proses pengelolaan risiko melalui tahapan yang management process covering identification, analysis,
mencakup identifikasi, analisis, mitigasi, evaluasi, mitigation, evaluation, monitoring, and continuous
pemantauan, hingga penyampaian informasi secara information delivery. All risks related to social and
berkesinambungan. Setiap risiko yang berkaitan dengan environmental dimensions are integrated into this
dimensi sosial dan lingkungan juga menjadi bagian dari control process.
proses pengendalian tersebut.
Risiko-risiko yang teridentifikasi meliputi perubahan The identified risks include changes in government
regulasi pemerintah, tingkat kompetisi dalam industri regulations, the level of competition within the financing
pembiayaan, serta pergeseran preferensi dan perilaku industry, as well as shifts in customer preferences and
pelanggan. Pengelolaan atas risiko tersebut tidak hanya behavior. The management of these risks is carried out
dilakukan untuk mencegah dampak negatif, namun juga not only to prevent adverse impacts but also to identify
dilihat sebagai peluang untuk menyesuaikan strategi opportunities to adjust business strategies in response
bisnis terhadap perkembangan kebijakan dan dinamika to policy developments and market dynamics.
pasar.
Tanggung jawab pengawasan risiko keberlanjutan The Audit Committee is responsible for overseeing
berada pada Komite Audit, yang secara rutin melakukan the sustainability-related risks, which regularly reviews
penelahaan dan, apabila dibutuhkan, mengevaluasi and, if necessary, evaluates the effectiveness of risk
efektivitas penerapan manajemen risiko. Hasil dari management implementation. The results of this
proses evaluasi tersebut kemudian disampaikan kepada evaluation are subsequently reported to the Board of
Dewan Komisaris untuk menjadi bahan pertimbangan Commissioners to serve as a basis for assessing the
dalam menilai kinerja Direksi serta menentukan arah performance of the Board of Directors and determining
penguatan pengelolaan risiko di masa mendatang. the direction for strengthening risk management in the
future.
Hubungan Dengan Pemangku Stakeholder Relation [POJK E.4]
Kepentingan [POJK E.4]
Perkembangan usaha Perseroan hingga saat ini tidak To date, the Company’s business development is
terlepas dari peran serta para pemangku kepentingan inseparable from the role of stakeholders who provide
yang memberikan masukan, aspirasi, serta perspektif input, aspirations, and valuable perspectives on various
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Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
394 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
berharga terkait berbagai isu material yang memengaruhi material issues affecting the Company’s operations.
operasional perusahaan. Keterlibatan mereka membantu Their engagement enables the Company to understand
Perseroan memahami isu-isu yang penting bagi issues that are critical to business sustainability,
keberlangsungan bisnis sekaligus memastikan bahwa while ensuring that their needs and expectations are
kebutuhan dan harapan mereka dapat terpenuhi secara appropriately met.
lebih tepat.
Dalam menentukan suatu kelompok termasuk dalam In determining whether a group qualifies as a stakeholder
kategori pemangku kepentingan bagi Perseroan, kami of the Company, we adopt the AA1000 Stakeholder
menggunakan pendekatan kriteria AA1000 Stakeholder Engagement Standard 2015 criteria approach, which
Engagement Standard 2015 yang terdiri dari 5 (lima) consists of the following 5 (five) criteria.
kriteria berikut.
Pengaruh Pihak tersebut memiliki pengaruh terhadap keberlangsungan usaha Perseroan. | The party has an
Influence influence on the continuity of the Company’s business.
Ketergantungan Pihak tersebut memiliki pengaruh terhadap keberlangsungan usaha Perseroan. | The party has an
Dependency influence on the continuity of the Company’s business.
Tanggung Jawab Perseroan memiliki tanggung jawab, baik saat ini atau di masa yang akan datang, terhadap pihak tersebut.
Responsibility | The Company has responsibilities, both current and future, toward the party.
Pihak tersebut membutuhkan perhatian dari Perseroan terkait isu ekonomi, sosial, atau lingkungan
Perhatian
hidup tertentu. | The party requires the Company’s attention regarding certain economic, social, or
Attention
environmental issues.
Pihak tersebut dapat memberikan sudut pandang baru, yang sebelumnya belum ada, terhadap isu
Perspektif
penting yang relevan. | The party can provide new perspectives on relevant important issues that may
Perspective
not have been previously considered.
Dengan mengacu pada kriteria-kriteria tersebut, Based on these criteria, the Company has classified
Perseroan telah mengelompokkan pemangku stakeholders with their needs and the responses to their
kepentingan beserta kebutuhan dan respons terhadap fulfillment, as outlined below.
pemenuhannya, sebagaimana diuraikan berikut.
Frekuensi
Kebutuhan Pemangku
Dasar Pemilihan Respons Perseroan Pelaksanaan
Kepentingan
Basis for Selection Company’s Response Frequency of
Stakeholder Needs
Implementation
Pemegang Saham | Shareholders
• Pengaruh; • Informasi mengenai • Menyampaikan strategi dan rencana bisnis; Setahun sekali atau
• Tanggung jawab; kinerja operasional; • Menyelenggarakan RUPS; sesuai kebutuhan. |
• Ketergantungan; • Keuangan serta kepastian • Menyusun Laporan Tahunan dan Keuangan; Once a year or as
• Perspektif. keberlanjutan usaha. • Menyediakan akses informasi melalui situs web required.
• Influence; • Information on Perseroan.
• Responsibility; operational performance; • Communicating strategies and business plans;
• Dependency; • Financial and business Holding GMS;
• Perspective sustainability assurance. • Preparing Annual and Financial Reports;
• Providing information access through the
Company’s website.
Pemerintah atau Regulator | Government or Regulators
• Pengaruh; • Kepatuhan terhadap • Memastikan pemenuhan seluruh peraturan dan Sesuai waktu yang
• Tanggung jawab; peraturan dan kewajiban kebijakan yang berlaku; ditentukan. | As the
• Perspektif. yang berlaku; • Melakukan pembayaran pajak tepat waktu; deadline.
• Influence; • Pembayaran kewajiban • Menyampaikan laporan pada waktu yang
• Responsibility; pajak. ditentukan.
• Perspective. • Compliance with • Ensuring compliance with all applicable
applicable laws and regulations and policies;
obligations; • Timely tax payments;
• Fulfillment of tax • Submission of reports within the determined
obligations. deadline.
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Frekuensi
Kebutuhan Pemangku
Dasar Pemilihan Respons Perseroan Pelaksanaan
Kepentingan
Basis for Selection Company’s Response Frequency of
Stakeholder Needs
Implementation
Karyawan | Employees
• Pengaruh; • Praktik pengelolaan • Menyelenggarakan pengelolaan karyawan Sepanjang tahun.
• Tanggung jawab; karyawan yang adil dan berdasarkan peraturan dan kebijakan yang | Throughout the
• Ketergantungan; bertanggung jawab; berlaku; year.
• Perhatian. • Pengembangan • Mengembangkan kompetensi dan karier
• Influence; kompetensi dan karier; karyawan tanpa diskriminasi;
• Responsibility; • Penyediaan lingkungan • Menyediakan sarana dan prasarana K3 yang
• Dependency; kerja yang aman. memadai di seluruh lingkungan kerja.
• Attention. • Fair and responsible • Implementing employee management in
employee management accordance with applicable regulations and
practices; policies;
• Competency and career • Developing employee competencies and
development; careers without discrimination;
• Provision of a safe • Providing adequate OHS facilities and
working environment. infrastructure in all working environments.
Mitra Usaha | Business Partners
• Pengaruh; • Pengadaan yang adil dan • Melaksanakan proses pengadaan yang Sepanjang tahun.
• Ketergantungan; transparan; transparan; | Throughout the
• Tanggung jawab; • Pemenuhan hak dan • Memenuhi setiap hak dan kewajiban yang year.
• Perhatian. kewajiban berdasarkan disepakati bersama.
• Influence; kontrak kerja. • Implementing transparent procurement
• Dependency; • Fair and transparent processes;
• Responsibility; procurement; • Fulfilling all mutually agreed rights and
• Attention. • Fulfillment of rights and obligations.
obligations based on
contracts.
Pelanggan/Debitur | Customers/Debtors
• Pengaruh; • Produk dan layanan • Menyediakan produk dan layanan pembiayaan Sepanjang tahun.
• Ketergantungan; yang berkualitas; yang berkualitas kepada setiap debitur; | Throughout the
• Tanggung jawab; • Sarana penanganan • Menyediakan sarana penanganan pengaduan year.
• Perhatian. pengaduan. yang dapat diakses oleh seluruh debitur.
• Influence; • Quality products and • Providing quality financing products and
• Dependency; services; services for all debtors;
• Responsibility; • Complaint handling • Providing accessible complaint handling
• Attention. channels. channels for all debtors.
Masyarakat | Community
• Tanggung jawab; • Peningkatan • Memberikan kesempatan kerja dan pelibatan Sesuai rencana
• Perhatian; kesejahteraan sosial dalam pengadaan bagi masyarakat lokal; pelaksanaan
• Perspektif. ekonomi; • Melaksanakan berbagai inisiatif kegiatan program atau
• Responsibility; • Penanganan dampak tanggung jawab sosial (CSR); sesuai kebutuhan. |
• Attention; akibat kegiatan usaha. • Menyediakan saranan penanganan pengaduan In accordance with
• Perspective. • Improvement of socio- masyarakat. program plans or as
economic welfare; • Providing employment opportunities and required.
• Management of impacts involvement in procurement for local
arising from business communities;
activities. • Implementing various Corporate Social
Responsibility (CSR) initiatives;
• Providing community complaint handling
channels.
Permasalahan yang Dihadapi dan Challenges Faced and Mitigation
Upaya Penanganannya [POJK E.5] E orts [POJK E.5]
Dalam menjalankan komitmennya terhadap keuangan In fulfilling its commitment to sustainable finance, the
berkelanjutan, Perseroan menghadapi berbagai Company faces various challenges arising from business
tantangan yang muncul seiring dinamika bisnis, dynamics, regulatory developments, and changes
perkembangan regulasi, serta perubahan kondisi in economic conditions. To that end, the Company
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ekonomi. Untuk itu, Perseroan berkomitmen untuk is committed to implementing adaptive mitigation
menerapkan langkah-langkah mitigasi yang adaptif measures that also align with sustainability principles, as
dan selaras dengan prinsip keberlanjutan, sebagaimana outlined below.
diuraikan berikut.
Tantangan Langkah Mitigasi
Challenges Mitigation Measures
Baseline Data ESG yang Belum Sepenuhnya Terstandar | ESG Baseline Data Not Fully Standardized
• Data ESG masih tersebar di berbagai unit kerja dengan • Penyempurnaan baseline data ESG secara bertahap melalui
format dan metode pencatatan yang berbeda. penetapan indikator dan parameter yang lebih terstandar.
• Belum seluruh indikator ESG memiliki definisi dan • Penguatan sistem pemantauan dan pelaporan ESG serta
metodologi pengukuran yang seragam. peningkatan koordinasi lintas fungsi.
• Proses konsolidasi data ESG masih memerlukan • Penyesuaian proses pengumpulan dan validasi data ESG.
penyesuaian.
• ESG data remains dispersed across various work units with • Gradual enhancement of ESG baseline data through
different formats and recording methods. the establishment of more standardized indicators and
• Not all ESG indicators have the same definitions and parameters.
measurement methodologies. • Strengthening of ESG monitoring and reporting systems, as
• The ESG data consolidation process still requires well as improvements in cross-functional coordination.
adjustments. • Adjustment of ESG data collection and validation processes.
Keterbatasan Data Pasar dan Risiko Pengembangan Produk Berkelanjutan | Limited Market Data and Sustainable Product
Development Risks
• Ketersediaan data pasar terkait pembiayaan berkelanjutan • Pelaksanaan kajian teknis dan analisis internal secara bertahap
di segmen usaha Perseroan masih terbatas. terkait potensi pengembangan produk berkelanjutan.
• Informasi risiko yang spesifik terhadap produk • Pemantauan perkembangan regulasi dan praktik industri
berkelanjutan belum sepenuhnya tersedia. sebagai referensi.
• Perlunya kajian lebih mendalam agar pengembangan • Perencanaan pengembangan produk berkelanjutan secara
produk tetap sejalan dengan prinsip kehati-hatian. bertahap dengan target implementasi pada tahun 2027.
• Availability of market data related to sustainable financing • Gradual implementation of technical studies and internal
within the Company’s business segment remains limited. analyses regarding the potential development of sustainable
• Specific risk information related to sustainable products is products.
not fully available. • Monitoring regulatory developments and industry practices as
• Further in-depth studies are required to ensure product references.
development remains aligned with prudential principles. • Gradual planning for the development of sustainable products
with the implementation targets in 2027.
Ketidakpastian Kondisi Ekonomi Terhadap Prioritas Investasi Internal | Economic Uncertainty Affecting Internal Investment
Priorities
• Dinamika kondisi ekonomi dapat memengaruhi prioritas • Penyesuaian skala dan tahapan implementasi inisiatif
alokasi sumber daya dan investasi Perseroan. keberlanjutan sesuai dengan kondisi ekonomi dan kemampuan
• Perlunya keseimbangan antara pencapaian kinerja usaha internal.
dan pelaksanaan inisiatif keberlanjutan. • Integrasi pertimbangan keberlanjutan ke dalam proses
• Implementasi program keberlanjutan perlu disesuaikan perencanaan dan pengambilan keputusan bisnis.
dengan kapasitas keuangan Perseroan. • Evaluasi berkala atas pelaksanaan program keberlanjutan.
• Economic dynamics may affect the prioritization of the • Adjustment of the scale and phases of sustainability initiatives
Company’s resource allocation and investments. in line with economic conditions and internal capabilities.
• A balance is required between achieving business • Integration of sustainability considerations into business
performance and implementing sustainability initiatives. planning and decision-making processes.
• Implementation of sustainability programs needs to be • Periodic evaluation of sustainability program implementation.
aligned with the Company’s financial capacity.
Kapasitas SDM Mengenai ESG | Human Capital Capacity on ESG
• Pemahaman ESG di lingkungan Perseroan masih berada • Pelaksanaan program pelatihan dan peningkatan kapasitas
pada tingkat dasar dan belum merata di seluruh unit kerja. SDM terkait ESG secara bertahap dan berkelanjutan.
• Integrasi prinsip ESG ke dalam aktivitas operasional • Sosialisasi internal mengenai penerapan ESG yang relevan
dan pengambilan keputusan bisnis masih memerlukan dengan kegiatan usaha Perseroan.
pendalaman lebih lanjut. • Penguatan peran fungsi terkait dalam koordinasi implementasi
• Keterbatasan sumber daya dengan kompetensi khusus di keuangan berkelanjutan.
bidang ESG. • Gradual and continuous implementation of ESG-related
• ESG understanding within the Company remains at a basic human capital training and capacity building programs.
level and has not yet been equally distributed across all • Internal dissemination on ESG implementation relevant to the
work units. Company’s business activities.
• Integration of ESG principles into operational activities and • Strengthening the role of relevant functions in coordinating
business decision-making requires further improvement. the implementation of sustainable finance.
• Limited resources with specialized competencies in the
ESG areas.
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Kinerja Ekonomi
Economic Performance
Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan atau Investasi,
Pendapatan dan Laba Rugi [POJK F.2]
Comparison of Production Targets and Performance, Portfolio, Financing or Investment Targets,
Revenue and Profit or Loss
(dalam Juta Rp | in Million Rp)
Perbandingan Target dan Realisasi Perbandingan Target dan Realisasi Perbandingan Target dan Realisasi
Pembiayaan Pendapatan Laba (Rugi) Tahun Berjalan
Tahun Comparison of Financing Targets Comparison of Revenue Targets and Comparison of Profit (Loss) for the
Year and Realization Realization Year Targets and Realization
Realisasi Realisasi Realisasi
Target Target Target
Realization Realization Realization
2025 5.162.886 5.028.229 467.571 417.394 8.143 (81.708)
2024 5.343.470 5.227.136 340.665 387.038 11.112 (43.164)
2023 2.436.420 2.871.326 235.662 259.571 42.566 (57.093)
Perbandingan Target dan Kinerja Comparison of Portfolio Targets and
Portofolio, Target Pembiayaan, atau Performance, Financing Targets, or
Investasi Pada Instrumen Keuangan Investments in Financial Instruments
atau Proyek yang Sejalan Dengan or Projects Aligned with Sustainable
Keuangan Berkelanjutan [POJK F.3] Finance [POJK F.3]
Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) The Micro, Small, and Medium Enterprises (MSME)
merupakan salah satu pilar utama perekonomian sector is one of the main pillars of the national economy.
nasional. Menyadari peran strategis tersebut, Perseroan In recognition of this strategic role, the Company is
berkomitmen mendukung pengembangan UMKM melalui committed to supporting MSME development through
penyediaan akses pembiayaan yang tepat sasaran the provision of targeted and sustainable financing
dan berkelanjutan. Selain menjadi motor penggerak access. In addition to driving economic growth and
ekonomi dan berkontribusi dalam menurunkan tingkat reducing unemployment and poverty rates, MSMEs
pengangguran serta kemiskinan, UMKM juga termasuk are also included in the 12 sectors of sustainable
dalam 12 sektor kategori usaha berkelanjutan yang business categories prioritized in the implementation of
diprioritaskan dalam penerapan keuangan berkelanjutan. sustainable finance. Thus, support for MSMEs is aligned
Dengan demikian, dukungan terhadap UMKM sejalan with the Company’s efforts to strengthen inclusive and
dengan upaya Perseroan dalam memperkuat sustainable economic growth.
pertumbuhan ekonomi yang inklusif dan berkelanjutan.
(dalam Miliar Rp | in Billion Rp)
Perbandingan Target dan Realisasi Pembiayaan UMKM
Tahun Comparison of MSME Financing Targets and Realization
Year Realisasi
Target
Realization
2025 10,00 15,00
2024 10,00 114,68
Adapun pada tahun 2023, Perseroan belum menyalurkan In 2023, the Company has not disbursed any financing
pembiayaan kepada sektor UMKM karena proses to the MSME sector, as the development process of
pengembangan portofolio produk dan/atau jasa sustainable finance products and/or service portfolios
keuangan berkelanjutan masih berada pada tahap remained in the internal strengthening and maturation
penguatan serta pematangan internal terkait penerapan phase related to the implementation of Sustainable
Keuangan Berkelanjutan. Finance.
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Kinerja Lingkungan Hidup
Environmental Performance
Kondisi lingkungan di sekitar wilayah operasional Well-preserved environmental conditions surrounding
yang terjaga kelestariannya menjadi salah satu tolok the Company’s operational areas serve as one of the
ukur keberhasilan Perseroan dalam menerapkan benchmarks of the Company’s success in implementing
prinsip keuangan berkelanjutan. Untuk itu, Perseroan sustainable finance principles. To this end, the Company
memastikan bahwa setiap kegiatan operasional ensures that all operational activities are conducted
dijalankan dengan memperhatikan aspek lingkungan with due consideration of environmental aspects and
dan sejalan dengan ketentuan yang berlaku, termasuk in compliance with applicable regulations, including Law
Undang-Undang Nomor 32 Tahun 2009 tentang No. 32 of 2009 concerning Environmental Protection
Perlindungan dan Pengelolaan Lingkungan Hidup. and Management.
Biaya Lingkungan Hidup [POJK F.4] Environmental Costs [POJK F.4]
Perseroan melaksanakan berbagai inisiatif untuk The Company regularly carries out various initiatives to
mendukung pelestarian lingkungan hidup secara berkala support environmental preservation on an annual basis.
pada setiap tahunnya. Agar pelaksanaan program To ensure the effective implementation of environmental
lingkungan dapat berjalan efektif, Perseroan juga programs, the Company also allocates a specific budget
mengalokasikan anggaran khusus untuk mendukung to support these activities. The details of budget
implementasi kegiatan tersebut. Adapun rincian utilization and initiatives implemented are outlined as
penggunaan anggaran dan inisiatif yang dijalankan follows.
diuraikan sebagai berikut.
(dalam Rp penuh | in full Rp)
2025 2024 2023
40.000.000 16.671.200 20.807.500
Penggunaan Material Ramah Use of Environmentally Friendly
Lingkungan [POJK F.5] Materials [POJK F.5]
Perseroan mengupayakan penerapan prinsip green The Company strives to implement green office
office dalam melaksanakan kegiatan operasional sehari- principles in its daily operational activities through
hari dengan melaksanakan inisiatif-inisiatif, meliputi: various initiatives, including:
1. Mengurangi sampah plastik; 1. Reducing plastic waste;
2. Menggunakan peralatan elektronik berteknologi 2. Using inverter-based electronic equipment;
inverter;
3. Memanfaatkan pencahayaan dari kaca di siang hari; 3. Utilizing natural lighting through glass during the day;
4. Menempatkan tanaman hijau di ruangan kantor; serta 4. Placing green plants within office spaces; and
5. Menggunakan kembali material yang telah digunakan. 5. Reusing materials that have been previously used.
Kami memastikan tidak terdapat penggunaan material The Company ensures that no hazardous or toxic
berbahaya atau beracun yang berpotensi menimbulkan materials are used that may cause environmental
pencemaran terhadap lingkungan dan penyakit bagi pollution or pose health risks to the community
masyarakat di sekitar wilayah operasional Perseroan. surrounding the Company’s operational areas.
Penggunaan dan Pengelolaan Energi Energy Use and Management [POJK F.6, POJK
[POJK F.6, POJK F.7] F.7]
Untuk mendukung kebutuhan operasional, Perseroan To support its operational needs, the Company utilizes
memanfaatkan dua jenis energi, yaitu listrik dan bahan two types of energy, namely electricity and fuel (BBM).
bakar minyak (BBM). Pasokan listrik dari PT PLN (Persero) Electricity supply from PT PLN (Persero) is used to
digunakan untuk menjalankan berbagai fasilitas kantor, operate various office facilities, such as electronic
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seperti perangkat elektronik, penerangan, dan sistem devices, lighting, and air conditioning systems. In its
pendingin ruangan. Dalam pemanfaatannya, Perseroan utilization, the Company is committed to improving
berkomitmen meningkatkan efisiensi energi melalui energy efficiency through Environmental Awareness
Kampanye Peduli Lingkungan, antara lain dengan Campaigns, including encouraging the practice of
mendorong kebiasaan mematikan peralatan dan lampu turning off equipment and lights after use. Meanwhile,
setelah digunakan. Sementara itu, BBM jenis Pertalite Pertalite fuel is used as an energy source for the
digunakan sebagai sumber energi bagi kendaraan Company’s operational vehicles.
operasional Perseroan.
Uraian Satuan
2025 2024 2023
Description Unit
Listrik | Electricity GJ 477,73 282,99 259,42
Pertalite GJ 25,11 6.756,97 5.389,71
Total GJ 502,84 7.039,96 5.649,13
Intensitas Energi | Energy Intensity GJ/Juta Rp | GJ/ 0,001 0,018 0,022
Million Rp
Penggunaan Air [POJK F.8] Water Usage [POJK F.8]
Dalam menunjang aktivitas operasional, ketersediaan To support operational activities, the availability of
air bersih menjadi kebutuhan penting bagi seluruh clean water is a necessity for all of the Company’s
fasilitas domestik Perseroan. Air yang digunakan domestic facilities. The water used is sourced from
berasal dari Perusahaan Daerah Air Minum (PDAM) dan the Regional Drinking Water Company (PDAM) and is
dimanfaatkan untuk mendukung kebutuhan sanitasi utilized to support employees’ sanitation needs. To
karyawan. Untuk menjaga efisiensi penggunaannya, maintain efficiency in its use, the Company implements
Perseroan menerapkan berbagai langkah penghematan various conservation measures, such as education and
seperti edukasi dan sosialisasi penggunaan air secara dissemination on wise water usage, routine inspection of
bijak, pemeriksaan rutin instalasi serta keran air, dan installations and water faucets, as well as monitoring of
pemantauan konsumsi air di kantor pusat maupun water consumption at both the head office and branch
kantor cabang. offices.
Uraian Satuan
2025 2024 2023
Description Unit
Air | Water m3 144,43 158,38 571,27
Dampak Dari Wilayah Operasional Impact of Operational Areas Near
yang Dekat atau Berada Di or Located in Conservation or
Daerah Konservasi atau Memiliki Biodiversity Areas [POJK F.9, POJK F.10]
Keanekaragaman Hayati [POJK F.9, POJK F.10]
Perseroan memastikan bahwa seluruh area operasional The Company ensures that none of its operational areas
tidak berada di sekitar kawasan konservasi maupun are located near conservation areas or areas with high
wilayah dengan tingkat keanekaragaman hayati yang biodiversity. Thus, the Company has not implemented
tinggi. Sejalan dengan itu, Perseroan belum melaksanakan any conservation programs that have a significant
program konservasi yang memberikan dampak signifikan impact on biodiversity preservation in 2025.
terhadap pelestarian keanekaragaman hayati pada
tahun 2025.
Pengelolaan Emisi [POJK F.11] Emission Management [POJK F.11]
Aktivitas mobilitas menjadi salah satu sumber Mobility activities represent one of the main sources
utama emisi di lingkungan Perseroan, khususnya dari of emissions within the Company, particularly from
penggunaan kendaraan operasional berbahan bakar the use of fuel-powered operational vehicles. To
minyak (BBM). Untuk mengurangi kontribusi emisi gas reduce its contribution to greenhouse gas (GHG)
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rumah kaca (GRK), Perseroan menerapkan sejumlah emissions, the Company implements several control
tindakan pengendalian seperti melakukan servis rutin measures, including conducting routine maintenance
pada seluruh kendaraan, melaksanakan uji emisi secara on all vehicles, performing periodic emission tests, and
berkala, serta memastikan penggunaan jenis bahan ensuring the use of fuel types that comply with vehicle
bakar yang sesuai dengan standar mesin kendaraan. engine standards.
Uraian Satuan
2025 2024 2023
Description Unit
Listrik | Electricity Ton CO2eq 123,94 58,12 53,27
Bensin | Gasoline Ton CO2eq 1,74 468,26 373,51
Total Ton CO2eq 125,68 526,37 426,78
Intensitas Emisi | Emission Intensity Ton CO2eq/Juta Rp | Ton
0,0003 0,0014 0,0016
CO2eq/Million Rp
Upaya dan Pencapaian Pengurangan Emisi E orts and Achievements in Emission
yang Dilakukan [POJK F.12] Reduction [POJK F.12]
Perseroan memiliki komitmen kuat untuk meminimalkan The Company is firmly committed to minimizing
emisi yang dihasilkan melalui berbagai upaya emissions generated through various control measures.
pengendalian. Beragam inisiatif diterapkan untuk Several initiatives have been implemented to support
mendukung komitmen tersebut, antara lain: this commitment, including:
1. Efisiensi penggunaan energi; 1. Energy use efficiency;
2. Melakukan uji emisi kendaraan sesuai dengan waktu 2. Conducting vehicle emission tests as scheduled;
yang ditentukan;
3. Penanaman pohon yang menjadi bagian dari kegiatan 3. Tree planting as part of the Company’s CSR activities;
CSR Perseroan;
4. Untuk menjaga kebersihan udara, menyediakan 4. Providing smoking areas to maintain air quality.
ruangan khusus merokok.
Pengelolaan Limbah dan Efluen Waste and E uent Management
Jumlah Limbah dan Efluen yang Dihasilkan Total Waste and E uent Generated by Type
Berdasarkan Jenis [POJK F.13] [POJK F.13]
Selama beberapa tahun terakhir, Perseroan telah Over the past few years, the Company has implemented
menerapkan berbagai kebijakan internal sebagai bagian various internal policies as part of its commitment to
dari komitmen dalam menjalankan prinsip keuangan sustainable finance principles. All business activities
berkelanjutan. Setiap aktivitas usaha diarahkan untuk are directed toward a more environmentally friendly use
lebih berorientasi pada penggunaan energi dan material of energy and materials. This commitment is reflected
yang ramah lingkungan. Komitmen tersebut tercermin in the implementation of the green office concept,
melalui penerapan konsep green office yang mendorong which promotes sustainable environmental impact
pengelolaan dampak lingkungan secara berkelanjutan. management.
Salah satu fokus utama dalam kebijakan ini adalah One of the main focuses of this policy is improving the
efisiensi penggunaan kertas guna menekan volume efficiency of paper use to reduce waste volume and
limbah dan mengurangi kebutuhan penebangan pohon minimize the need for tree logging as a raw material.
sebagai bahan baku. Sementara itu, pengelolaan limbah Meanwhile, the Company’s operational waste is
operasional Perseroan dilakukan oleh pengelola gedung managed by the building manager in accordance with
sesuai dengan ketentuan yang berlaku, dan Perseroan applicable regulations, and the Company gradually
secara bertahap mengembangkan mekanisme develops monitoring mechanisms to estimate waste
pemantauan untuk memperkirakan timbulan limbah generated from its operational activities.
yang berasal dari aktivitas operasional.
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Sebagai bagian dari upaya pengurangan konsumsi kertas As part of efforts to reduce paper and plastic
maupun plastik, Perseroan telah menjalankan sejumlah consumption, the Company has implemented several
inisiatif, antara lain: initiatives, including:
• Mengoptimalkan fungsi media elektronik seperti • Optimizing the use of electronic media such as email
e-mail dalam mensosialisasikan informasi dan for disseminating information and internal policies;
kebijakan internal;
• Menerapkan kebijakan penggunaan kertas dua sisi • Implementing a both sides paper usage policy for
(both sides used) untuk keperluan administrasi office administrative purposes;
kantor;
• Pemakaian kembali kertas bekas untuk mencetak • Reusing paper for printing non-essential materials;
materi yang sifatnya non-esensial;
• Penggunaan sampah plastik sekali pakai; serta • Reducing the use of single-use plastic waste; and
• Semua karyawan membawa tempat minum pribadi • Encouraging all employees to bring tumblers to
untuk mengurangi sampah plastik. minimize plastic waste.
Mekanisme Pengelolaan Limbah [POJK F.14] Waste Management Mechanism [POJK F.14]
Perseroan melakukan pengelolaan limbah secara The Company manages waste in a responsible manner
bertanggung jawab melalui mekanisme sebagai berikut. through the following mechanisms.
Jenis Limbah Pengelolaan Limbah
Types of Waste Waste Management
Sampah Domestik | Domestic Menyediakan tempat sampah untuk limbah Non-B3 kemudian limbah yang terkumpul
Waste diserahkan dan dikelola oleh pihak ketiga. | Provide waste bins for non-hazardous and toxic
waste; the collected waste is subsequently handed over and managed by a third party.
Tumpahan yang Terjadi [POJK F.15] Spill Incidents [POJK F.15]
Perseroan menjalankan pengelolaan limbah dengan The Company implements waste management
standar mekanisme pembuangan yang optimal. with optimal disposal mechanism standards. This
Komitmen ini tercermin dari tidak adanya kasus commitment is reflected in the absence of any incidents
tumpahan limbah maupun bahan berbahaya yang involving waste or hazardous material spills that caused
menimbulkan dampak negatif terhadap lingkungan negative environmental impacts throughout 2025. In
sepanjang tahun 2025. Selain itu, untuk mengurangi addition, to reduce the potential for spills, the Company
potensi terjadinya tumpahan, kami juga membekali provides employees with emergency preparedness
para karyawan dengan pelatihan kesiapsiagaan dalam training to handle such situations.
menghadapi situasi darurat.
Sertifikasi di Bidang Lingkungan Hidup Environmental Certifications
Sepanjang tahun 2025, Perusahaan belum memiliki Throughout 2025, the Company had not obtained any
sertifikasi terkait pengelolaan lingkungan hidup. Kendati environmental management certifications. However,
demikian, Perseroan tetap menunjukkan komitmen yang the Company continues to demonstrate a strong
tinggi dalam menjaga dan mengelola lingkungan secara commitment to responsibly maintaining and managing
bertanggung jawab, sejalan dengan ketentuan dan the environment, in line with applicable laws and
regulasi yang berlaku. regulations.
Kepatuhan Lingkungan Environmental Compliance
Dalam setiap aktivitas operasional, Perseroan terus In all operational activities, the Company consistently
memastikan kepatuhan terhadap seluruh peraturan dan ensures compliance with all applicable regulations
kebijakan yang berlaku, termasuk yang berhubungan and policies, including those related to environmental
dengan pengelolaan lingkungan hidup. Komitmen management. This commitment is evidenced by the
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402 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
tersebut diwujudkan dengan tidak adanya pelanggaran absence of any environmental provision violations,
terhadap ketentuan lingkungan, sehingga Perseroan resulting in the Company not receiving any sanctions
tidak menerima sanksi apa pun dari pemerintah maupun from the government or relevant regulators.
regulator terkait.
Jumlah dan Materi Pengaduan Number and Material of Environmental
Lingkungan Hidup yang Diterima dan Complaints Received and Resolved
Diselesaikan [POJK F.16] [POJK F.16]
Hingga akhir tahun 2025, Perusahaan tidak menerima As of the end of 2025, the Company had not received
laporan maupun pengaduan dari pemangku kepentingan any reports or complaints from relevant stakeholders
terkait mengenai isu lingkungan yang timbul dari kegiatan regarding environmental issues arising from its
operasional. Hal ini menunjukkan bahwa aktivitas operational activities. This indicates that the Company’s
operasional Perseroan berjalan dengan baik dan tidak operations were conducted properly and did not
menimbulkan dampak negatif yang mengganggu adversely impact the surrounding environment.
lingkungan sekitar.
Kinerja Sosial
Social Performance
Perseroan memiliki komitmen kuat dalam pengelolaan The Company is strongly committed to managing
aspek sosial dengan senantiasa mematuhi seluruh social aspects by consistently complying with all
ketentuan serta regulasi yang berlaku. Pemangku applicable laws and regulations. Stakeholders involved
kepentingan yang terlibat dalam kegiatan usaha in the Company’s business activities include employees,
mencakup karyawan, pelanggan, mitra usaha, hingga customers, business partners, and surrounding
masyarakat sekitar. Kami memastikan setiap kebutuhan communities. We ensure that its needs and interests
dan kepentingan mereka terpenuhi melalui berbagai are fulfilled through the various benefits generated from
manfaat yang dihasilkan dari kegiatan operasional its operational activities. These efforts aim to create
Perseroan. Upaya ini dilakukan untuk menciptakan positive impacts, both in enhancing the Company’s
dampak positif, baik bagi reputasi Perseroan di tengah reputation within the community and in strengthening
masyarakat maupun bagi peningkatan daya saing dalam its competitiveness within the similar industry in
industri sejenis di Indonesia. Indonesia.
Komitmen Untuk Memberikan Layanan Commitment to Providing Equal
Atas Produk dan/atau Jasa yang Setara Service for Products and/or Services
Kepada Konsumen [POJK F.17] to Consumers [POJK F.17]
Perseroan selalu berupaya menyediakan produk dan The Company continuously strives to deliver high-quality
layanan yang bermutu tinggi dengan mengutamakan products and services by prioritizing the satisfaction
kepuasan setiap pelanggan atau debitur. Komitmen of every customer or debtor. This commitment is
ini didasari oleh peran penting loyalitas debitur dalam based on the vital role of debtor loyalty in maintaining
menjaga keberlanjutan kegiatan usaha. Dalam praktiknya, the sustainability of business activities. In practice, all
seluruh proses pelayanan dilaksanakan sesuai dengan service processes are carried out in accordance with
kebijakan serta ketentuan yang berlaku, baik pada tingkat applicable policies and regulations, both at the national
nasional maupun internasional. Komitmen tersebut juga and international levels. This commitment also reflects
mencerminkan penerapan nilai keadilan Perseroan, yaitu the Company’s principle of fairness, namely providing
memberikan akses dan perlakuan yang setara kepada equal access and treatment to all debtors in obtaining
seluruh debitur dalam memperoleh produk maupun the Company’s products and services.
layanan perusahaan.
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Ketenagakerjaan Employment
Kesetaraan Kesempatan Bekerja [POJK F.18] Equal Employment Opportunity [POJK F.18]
Perseroan menerapkan pengelolaan ketenagakerjaan The Company implements responsible employment
yang bertanggung jawab dengan mematuhi seluruh management by complying with all applicable
peraturan dan regulasi yang berlaku. Setiap karyawan laws and regulations. Each employee is ensured to
dipastikan memperoleh pemenuhan hak-haknya sebagai receive the fulfillment of their rights as part of the
bentuk dukungan Perseroan untuk meningkatkan Company’s support to enhance welfare, motivation,
kesejahteraan, motivasi, dan produktivitas kerja. Dalam and productivity. In its implementation, the Company
pelaksanaannya, Perseroan menjamin tidak adanya guarantees the absence of discriminatory practices
praktik diskriminatif terhadap karyawan berdasarkan based on gender, ethnicity, race, religion, or political
gender, etnis, ras, agama, maupun pandangan politik. views. The commitment to equality in the workplace
Komitmen terhadap kesetaraan di tempat kerja juga is also reflected in the diversity of its human capital,
tercermin melalui keberagaman SDM yang dimiliki, as presented in the Company Profile Chapter of this
sebagaimana telah dipaparkan pada Bab Profil Integrated Annual Report. Thus, the Company strives to
Perusahaan dalam Laporan Tahunan Terintegrasi ini. foster an inclusive and harmonious working environment
Dengan demikian, Perseroan berupaya menciptakan for all employees.
lingkungan kerja yang inklusif dan harmonis bagi seluruh
karyawan.
Tenaga Kerja Anak Dan Kerja Paksa [POJK F.19] Child Labor and Forced Labor [POJK F.19]
Komitmen Perseroan dalam menerapkan pengelolaan The Company’s commitment to responsible employment
ketenagakerjaan yang bertanggung jawab diwujudkan management is demonstrated through full compliance
melalui kepatuhan penuh terhadap seluruh regulasi with all employment regulations and policies. As part
dan kebijakan ketenagakerjaan. Sebagai bagian dari of this commitment, the Company ensures that there
komitmen tersebut, Perseroan memastikan bahwa is no involvement of child labor in its operational
tidak ada keterlibatan tenaga kerja anak dalam kegiatan activities. In addition, the Company guarantees that all
operasional. Selain itu, Perseroan juga menjamin bahwa employees work voluntarily without any form of forced
seluruh karyawan bekerja secara sukarela tanpa adanya labor, including coercion to perform certain duties or
praktik kerja paksa, baik dalam bentuk paksaan untuk the imposition of working hours beyond applicable
melakukan pekerjaan tertentu maupun penerapan jam regulations. Accordingly, the Company fosters a safe
kerja yang melampaui ketentuan yang berlaku. Dengan and ethical work environment that also complies with
demikian, Perseroan menciptakan lingkungan kerja yang employment standards.
aman, etis, dan sesuai dengan standar ketenagakerjaan.
Upah Minimum Regional [POJK F.20] Regional Minimum Wage [POJK F.20]
Perseroan selalu menghargai setiap kontribusi yang The Company consistently appreciates the
diberikan karyawan dalam mendukung keberlangsungan contributions made by employees in supporting the
usaha hingga saat ini. Sebagai bentuk penghargaan continuity of its business. As a form of appreciation, the
tersebut, Perseroan memberikan paket remunerasi Company provides remuneration packages aligned with
yang disesuaikan dengan ketentuan upah minimum the applicable regional minimum wage (UMR) provision
regional (UMR) di masing-masing wilayah operasional. in each operational area. This reflects the Company’s
Langkah ini menjadi wujud komitmen Perseroan dalam commitment to ensuring that employees receive decent
memastikan karyawan memperoleh imbalan kerja yang compensation proportionate to their roles within the
layak dan sepadan dengan peran mereka di perusahaan. Company.
Upah Karyawan Tetap Terendah Upah Minimum Regional (UMR) Rasio Upah Karyawan Tetap
Wilayah (Rp) (Rp) Terendah terhadap UMR (%)
Region Lowest Permanent Employee Wage Regional Minimum Wage (UMR) Ratio of Lowest Permanent
(Rp) (Rp) Employee Wages to UMR (%)
DKI Jakarta 5.500.000 5.396.761 101,91%
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Hak Cuti Leave Entitlements
Perseroan menjamin terpenuhinya seluruh hak dasar The Company ensures the fulfillment of all fundamental
yang dimiliki oleh setiap karyawan. Salah satu bentuk rights of each employee. This fulfillment is demonstrated,
pemenuhan tersebut adalah pemberian hak untuk among other things, through the provision of leave
mengajukan cuti. Penjelasan mengenai ketentuan cuti entitlements. The provisions regarding employee leave
karyawan disampaikan sebagai berikut: are as follows:
a. Cuti tahunan, diberikan kepada karyawan sesuai a. Annual leave, granted to employees according to
dengan level masing-masing karyawan di mana level the level of each employee where managerial level is
manajerial berhak atas cuti tahunan sebanyak 15 entitled to annual leave of 15 working days and non-
hari kerja dan level non manajerial/staf berhak atas managerial/staff level is entitled to annual leave of
cuti tahunan sebanyak 12 hari kerja. Setiap karyawan 12 working days. Each employee is entitled to annual
berhak atas cuti tahunan dengan mendapat upah leave with full pay from the first day of joining the
penuh sejak hari pertama bergabung dengan Company;
Perseroan;
b. Cuti melahirkan, karyawan Perseroan memiliki hak b. Maternity leave, employees of the Company have the
untuk mengajukan cuti tersebut. Cuti melahirkan right to apply for such leave. Maternity leave will not
tidak akan mengurangi cuti tahunan dari karyawan. reduce the annual leave of the employee. In relation
Terkait hak cuti melahirkan Perseroan memberikan to maternity leave, the Company provides rights to
hak kepada perempuan yang akan melahirkan women who will give birth for 90 calendar days and
selama 90 hari kalender dan kepada suami yang to husbands who will accompany their wives’ birth
akan mendampingi proses melahirkan istrinya process for 2 days. In addition to maternity leave,
selama 2 hari. Selain cuti melahirkan, Perseroan the Company also provides bereavement leave.
juga memberikan hak cuti keguguran. Bagi karyawan Female employees who experience a miscarriage are
wanita yang mengalami keguguran diberikan cuti granted leave for 1.5 months and in accordance with
selama 1,5 bulan dan sesuai surat rekomendasi dari a letter of recommendation from a doctor, while male
dokter, sedangkan bagi karyawan laki-laki diberikan employees are granted 2 days leave to accompany
hak cuti selama 2 hari untuk mendampingi istrinya their wives who experience a miscarriage.
yang mengalami keguguran.
Izin Laktasi Lactation Permit
Perseroan memberikan fasilitas bagi karyawan wanita The Company provides facilities for female employees
yang sedang dalam masa menyusui untuk melakukan who are breastfeeding to express milk during working
laktasi selama jam kerja. Waktu pelaksanaannya diatur hours. The implementation is arranged in accordance
sesuai ketentuan peraturan yang berlaku, sehingga tidak with applicable laws and regulations, ensuring that
menimbulkan kerugian baik bagi perusahaan maupun it does not result in any disadvantage to either the
bagi karyawan yang bersangkutan. Kebijakan ini menjadi Company or the employees concerned. This policy
bentuk dukungan Perseroan terhadap pemenuhan reflects the Company’s support in fulfilling the needs
kebutuhan ibu menyusui tanpa mengabaikan kelancaran of breastfeeding mothers while maintaining the smooth
operasional kerja. running of work operations.
Pelatihan dan Pengembangan Kemampuan Employee Training and Competency
Pegawai [POJK F.22] Development [POJK F.22]
Dalam rangka menjaga keberlanjutan usaha Perseroan, To maintain the sustainability of the Company’s business,
kami melibatkan karyawan dalam program peningkatan our employees participate in competency development
kompetensi yang dilakukan secara berkala dan programs conducted regularly and tailored to the
disesuaikan dengan kebutuhan pelaksanaan tugas requirements of their respective duties. These training
masing-masing. Berbagai kegiatan pelatihan dan and development initiatives aim to enhance employees’
pengembangan tersebut bertujuan untuk memperkuat expertise to optimally support the Company’s
keahlian karyawan agar mampu mendukung kinerja performance. More detailed information regarding
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 405
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 405
perusahaan secara optimal. Informasi lebih lengkap employee training and competency development
mengenai pelatihan dan pengembangan kompetensi is available in the Company Profile Chapter of this
karyawan dapat ditemukan pada Bab Profil Perusahaan Integrated Annual Report.
dalam Laporan Tahunan Terintegrasi ini.
Rata-rata Jam Pelatihan per Peserta Pelatihan Persentase Peserta Pelatihan
Jumlah Jam Pelatihan Karyawan (orang) terhadap Total Karyawan
Total Training Hours Average Training Hours per Training Participants Percentage of Training
Employee (employees) Participants to Total Employees
1.605 10,56 1.728 100,00%%
Catatan: | Note:
Setiap karyawan dapat mengikuti lebih dari satu kegiatan pengembangan kompetensi. | Each employee may participate in more than one
competency development activities.
Lingkungan Bekerja yang Layak dan Aman Decent and Safe Working Environment [POJK
[POJK F.21] F.21]
Perseroan senantiasa menyediakan lingkungan kerja The Company consistently provides a safe working
yang aman merupakan hak setiap karyawan agar dapat environment as the right of every employee, enabling
bekerja secara produktif dan nyaman. Oleh karena itu, them to work productively and comfortably. Therefore,
Perseroan berkomitmen untuk menyediakan tempat the Company is committed to providing a decent and
kerja yang layak dan aman, didukung dengan fasilitas safe workplace, supported by adequate occupational
kesehatan dan keselamatan kerja (K3) yang memadai. health and safety (OHS) facilities. These efforts aim
Upaya ini dilakukan untuk memberikan rasa aman to create a sense of security for all employees while
bagi seluruh karyawan saat bekerja serta memastikan working and to ensure their productivity is maintained.
produktivitas mereka dapat tetap terjaga.
Kegiatan K3 OHS Activities
Dalam rangka mewujudkan lingkungan kerja yang aman To establish a safe and healthy working environment,
dan sehat, Perseroan sedang dalam tahap penyusunan the Company is currently in the process of developing
dan penyempurnaan kebijakan pengelolaan Kesehatan and refining its Occupational Health and Safety (OHS)
dan Keselamatan Kerja (K3). Meskipun kebijakan management policies. Although the formal policy is
formal tersebut masih dalam proses, Perseroan telah still under process, the Company has progressively
menerapkan sejumlah praktik dan langkah K3 secara implemented various OHS practices and measures
bertahap sebagai bagian dari upaya pencegahan dan as part of its efforts to prevent and control workplace
pengendalian risiko kecelakaan kerja di lingkungan accident risks.
Perseroan.
Adapun langkah-langkah pengelolaan aspek K3 yang The OHS management measures implemented by the
telah diimplementasikan oleh Perseroan antara lain: Company include the following:
1. Melakukan penyusunan dan pembaruan secara 1. Conducting regular preparation and updates related
berkala terkait kesehatan dan keselamatan kerja (K3); to occupational health and safety (OHS);
2. Melakukan identifikasi terkait tugas dan tanggung 2. Identifying the duties and responsibilities of
jawab seluruh pihak yang berkepentingan dalam all parties concerned in the implementation of
penyelenggaraan kesehatan dan keselamatan kerja occupational health and safety (OHS);
(K3);
3. Menyediakan sarana dan prasarana keselamatan 3. Providing occupational safety facilities and
kerja; infrastructure;
4. Standarisasi Penyediaan Alat Pemadam Api Ringan 4. Standardizing the Provision of Light Fire Extinguishers
(APAR); (APAR);
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5. Standarisasi mekanisme penanggulangan keadaan 5. Standardizing emergency response mechanisms
darurat (kebakaran, ancaman bom, dan huru-hara), (fire, bomb threats, and riots), natural disasters
bencana alam (gempa bumi dan banjir); (earthquakes and floods);
6. Menyediakan perangkat kotak obat-obatan (P3K) 6. Providing a well-standardized medicine box (first
yang terstandarisasi dengan baik; Menetapkan aid kit); Establishing building and work environment
standarisasi keamanan gedung dan lingkungan kerja; security standardization;
7. Menetapkan standarisasi keamanan gedung dan 7. Establishing building and work environment security
lingkungan kerja; standardization;
8. Melakukan inspeksi rutin terkait kondisi tempat kerja 8. Conducting routine inspections related to workplace
termasuk alat pelindung diri (APD); dan conditions including personal protective equipment
(PPE); and
9. Menyediakan asuransi Kesehatan dan ketenagakerjaan. 9. Providing Health and employment insurance.
Untuk mendukung efektivitas penerapan K3, Perseroan To support the effectiveness of OHS implementation,
menyelenggarakan program peningkatan kompetensi the Company conducts a competency development
bagi personel keamanan yang difokuskan pada program for security personnel that focuses on building
pengembangan pengetahuan, keterampilan, dan sikap knowledge, skills, and work ethics in accordance with
kerja sesuai standar yang berlaku. applicable standards.
Selain itu, Perseroan juga melaksanakan kegiatan In addition, the Company also conducts dissemination
sosialisasi dan edukasi kepada karyawan yang berkaitan and education activities for employees regarding health
dengan kesehatan dan keselamatan di lingkungan kerja, and safety in the workplace, including occupational
termasuk aspek kesehatan kerja. Kegiatan tersebut health aspects. These activities are gradually carried
dilakukan secara bertahap melalui penyampaian out through the dissemination of information and
informasi dan imbauan, baik secara langsung maupun advisories, both directly and via internal media, to
melalui media internal, guna meningkatkan pemahaman enhance employees’ understanding and awareness of
dan kesadaran karyawan terhadap pentingnya aspek K3. the importance of OHS aspects.
Jumlah Peserta
(Orang)
Number of
Topik Pengembangan Kompetensi Tempat & Waktu Pelaksanaan Penyelenggara Participants
Competency Development Topics Venue & Date Organizer (Employees)
Pria Wanita
Male Female
Health & Wellness in the Workplace: Posture Jakarta, 22 Agustus 2025 | Jakarta, FITS.ID
78 49
& Productivity August 22, 2025
Emotional Management: Reaksi atau Respon? Jakarta, 21 November 2025 | Jakarta, FITS.ID
Menguasai Jeda Emosional untuk Pilihan November 21, 2025
yang Lebih Baik. | Emotional Management: 71 48
Reaction or Response? Mastering the Mindful
Pause for Better Choices.
Pengaduan Dalam Hal Ketenagakerjaan Employment Complaints
Perseroan menyediakan saluran pengaduan yang The Company provides complaint channels that are
dapat dimanfaatkan oleh seluruh karyawan sebagai accessible to all employees as part of efforts to evaluate
salah satu langkah evaluasi atau perbaikan terhadap and improve existing employment management
praktik pengelolaan ketenagakerjaan yang telah practices. This facility also aims to maintain harmonious
dijalankan. Fasilitas ini juga ditujukan untuk menjaga industrial relations between the Company and its
hubungan industri yang harmonis antara Perseroan dan employees. Suppose there are any complaints related to
para karyawan. Apabila terdapat keluhan atau aduan employment management. In that case, employees may
terkait pengelolaan ketenagakerjaan, karyawan dapat submit them through the Whistleblowing System (WBS).
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menyampaikannya melalui mekanisme Whistleblowing In handling employment-related issues, the Company
System (WBS). Dalam menangani setiap permasalahan prioritizes amicable resolution and deliberation to
ketenagakerjaan, Perseroan mengedepankan reach a mutual agreement. Nevertheless, all resolution
penyelesaian secara kekeluargaan dan musyawarah processes remain in accordance with the provisions set
untuk mencapai kesepakatan. Namun demikian, proses out in the Company Regulations and applicable laws and
penyelesaian tetap mengacu pada ketentuan dalam regulations.
Peraturan Perusahaan serta perundang-undangan yang
berlaku.
Sampai dengan akhir tahun 2025, Perseroan tidak As of the end of 2025, the Company did not receive
menerima laporan pengaduan apa pun dari karyawan any employee complaint reports related to employment
terkait pengelolaan ketenagakerjaan. Selain itu, tidak management. In addition, no incidents of human rights
ditemukan insiden pelanggaran hak asasi manusia dalam violations were identified within the Company’s working
lingkungan kerja Perseroan selama periode tersebut. environment during such period.
Dampak Pelaksanaan Pengelolaan Impact of Human Capital Management
Sumber Daya Manusia Implementation
Komitmen Perseroan dalam menerapkan pengelolaan The Company’s commitment to implementing best-
ketenagakerjaan berbasis praktik terbaik telah practice-based employment management has resulted
memberikan sejumlah hasil positif. Beberapa dampak in several positive outcomes. Several tangible impacts
nyata yang dapat dirasakan antara lain: include:
1. Tingkat Perputaran Karyawan 1. Employee Turnover Rate
Uraian
2025 2024 2023
Description
Jumlah Karyawan Awal Tahun | Total Employees at the Beginning of the 142 131 120
Year
Rekrutmen Karyawan Baru | New Employee Recruitment 37 53 59
Persentase Karyawan Baru | Percentage of New Employees 25,52% 37,32% 45,04%
Karyawan Berakhir Hubungan Kerjanya | Terminated Employee 2 12 15
Karyawan yang Mengundurkan Diri | Resigning Employee 32 30 33
Karyawan Pensiun | Retired Employee 1 - -
Jumlah Karyawan Keluar | Total Resigning Employee 35 42 48
Jumlah Karyawan Akhir Tahun | Total Employees at the End of the Year 145 142 131
Tingkat Perputaran Karyawan | Employee Turnover Rate 24,39% 30,77% 38,25%
Persentase Karyawan Keluar | Resigning Employee Percentage 24,14% 29,58% 36,64%
2. Tingkat Kecelakaan Kerja 2. Occupational Accident Rate
Uraian
2025 2024 2023
Description
Ringan | Minor - - -
Berat | Major - - -
Fatal/Meninggal | Fatal/Passed Away - - -
Jumlah | Total - - -
Frekuensi Kecelakaan Kerja | Work Accident Frequency - - -
Persentase Kecelakaan Kerja Serius | Percentage of
- - -
Serious Workplace Accidents
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Aspek Masyarakat Community Aspect
Pengelolaan Dampak Operasi Bagi Management of Operational Impact on
Masyarakat Sekitar [POJK F.23] Surrounding Communities [POJK F.23]
Perseroan berkomitmen untuk mengembangkan The Company is committed to developing various
berbagai program kemasyarakatan yang dirancang agar community programs designed to align with community
selaras dengan kebutuhan masyarakat. Beragam inisiatif needs. Various social initiatives are carried out, including
sosial dijalankan, antara lain melalui kegiatan tanggung corporate social responsibility activities focusing on
jawab sosial yang berfokus pada bidang pendidikan, education, health, local economic development, and
kesehatan, pengembangan ekonomi lokal, serta environmental preservation. In addition to delivering
pelestarian lingkungan. Selain memberikan manfaat bagi benefits to the community, the Company also offers
masyarakat, Perseroan juga membuka kesempatan bagi opportunities for surrounding communities to join
masyarakat sekitar untuk bergabung sebagai bagian the Company, provided that they meet the required
dari perusahaan, selama memenuhi persyaratan dan qualifications and competencies.
kompetensi yang dibutuhkan.
Di sisi lain, Perseroan tetap berkomitmen menjaga On the other hand, the Company remains committed to
kelestarian lingkungan demi mengurangi potensi preserving the environment to reduce potential negative
dampak negatif terhadap masyarakat sekitar. Upaya impacts on surrounding communities. Sustainability
keberlanjutan terus dilakukan, termasuk mitigasi efforts continue to be undertaken, including mitigating
pemanasan global dan perubahan iklim ekstrem, serta global warming and extreme climate change, as well as
peningkatan efisiensi penggunaan sumber daya alam improving the efficiency of natural resource utilization in
dalam proses operasional. operational processes.
Melalui berbagai langkah tersebut, Perseroan berharap Through these various initiatives, the Company expects
kehadirannya di tengah masyarakat dapat memberikan its presence within the community to provide tangible
kontribusi nyata dalam mendukung peningkatan kualitas contributions in supporting the improvement of quality
hidup bagi seluruh pemangku kepentingan. of life for all stakeholders.
Penggunaan Tenaga Kerja Lokal Use of Local Workforce
Dalam proses rekrutmen, kami memberikan prioritas In the recruitment process, we prioritize the hiring of
kepada perekrutan tenaga kerja lokal yang berasal dari local workforce from areas surrounding the Company’s
area sekitar operasional Perseroan. Langkah ini menjadi operations. This initiative reflects the Company’s
wujud kontribusi Perseroan dalam meningkatkan contribution to improving community welfare and
kesejahteraan masyarakat serta mendukung supporting local economic growth. Recruited local
pertumbuhan ekonomi daerah. Tenaga kerja lokal employees are placed in positions aligned with their
yang diterima kemudian ditempatkan sesuai dengan qualifications and competencies. Throughout 2025, all
kualifikasi dan kompetensi yang dimiliki. Sepanjang employees working at the Company were local hires.
tahun 2025, seluruh karyawan yang bekerja di Perseroan
merupakan tenaga kerja lokal.
Pengaduan Pelanggan dan Masyarakat [POJK Customer and Community Complaints [POJK
F.24] F.24]
Keberadaan pelanggan dan masyarakat memiliki peran Customers and the community play a vital role in the
penting bagi keberlangsungan usaha Perseroan. Loyalitas sustainability of the Company’s business. Customer
pelanggan terhadap produk dan layanan perusahaan loyalty to the Company’s products and services directly
berkontribusi langsung terhadap pencapaian kinerja contributes to the achievement of its economic
ekonomi setiap tahunnya. Sementara itu, tingkat performance each year. Meanwhile, the level of community
kesejahteraan masyarakat mencerminkan keberhasilan welfare reflects the successful implementation of the
penerapan prinsip keuangan berkelanjutan yang sustainable finance principles adopted by the Company.
dijalankan Perseroan. Dalam pelaksanaan tanggung In carrying out these responsibilities, the Company
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jawab tersebut, Perseroan berpedoman pada Peraturan refers to Financial Services Authority Regulation (POJK)
Otoritas Jasa Keuangan (POJK) Nomor 6/POJK.07/2022 No. 6/POJK.07/2022 concerning Consumer and Public
mengenai Perlindungan Konsumen dan Masyarakat di Protection in the Financial Services Sector, as well as
Sektor Jasa Keuangan serta Surat Edaran OJK Nomor OJK Circular Letter No. 2/SEOJK.07/2014 concerning
2/SEOJK.07/2014 tentang Pelayanan dan Penyelesaian Services and Settlement of Consumer Complaints to
Pengaduan Konsumen pada Pelaku Usaha Jasa Keuangan. Financial Services Businesses.
Sebagai bentuk pemenuhan tanggung jawab kepada As part of fulfilling its responsibilities to customers, the
pelanggan, Perseroan memastikan bahwa privasi data Company ensures that the privacy of each debtor’s
dan informasi setiap debitur dikelola dengan aman untuk data and information is securely managed to prevent
mencegah tindakan kriminal maupun aktivitas yang criminal acts or activities that may harm the debtor or
dapat merugikan debitur maupun Perseroan. Pengelolaan the Company. The management of customer privacy
aspek privasi pelanggan berada di bawah koordinasi is coordinated by the Head of Operation Management
Head of Operation Management Division dengan arahan Division under the direction of the Operation Director.
Operation Director. Upaya ini dilakukan untuk menjaga These efforts aim to maintain customer trust and
kepercayaan pelanggan serta mempertahankan reputasi the Company’s good reputation. The commitment to
baik Perseroan. Komitmen dalam menjaga kerahasiaan safeguarding customer data confidentiality also forms
data pelanggan juga menjadi bagian dari strategi part of the Company’s strategy in creating customer
Perseroan dalam menciptakan kepuasan pelanggan, satisfaction, in line with the provision of fair and equal
sejalan dengan penyediaan produk dan layanan yang products and services to all debtors.
adil dan setara bagi seluruh debitur.
Sepanjang tahun 2025, Perseroan tidak menerima Throughout 2025, the Company did not receive any
laporan insiden terkait pelanggaran privasi atau reports of incidents related to privacy breaches or
kehilangan data pelanggan yang menimbulkan sanksi customer data loss that resulted in sanctions or fines
atau denda dari regulator maupun pemerintah. Untuk from regulators or the government. To report customer
melaporkan keluhan atau pengaduan pelanggan terkait complaints regarding product or service quality,
kualitas produk maupun layanan, pelanggan dapat customers can submit reports via:
menyampaikan laporan melalui:
021 5050 3333 Radana Finance customercare@radanafinance.co.id
0889 0613 5050 radanafinance RadanaFinance
UPPK Radana Finance
Gedung 101 W Cibis Park, Jalan TB Simatupang, Cilandak Timur, Kecamatan Pasar Minggu, Kota Jakarta
Selatan, Daerah Khusus Ibukota Jakarta-12560
Proses Penanganan Pengaduan Konsumen Consumer Complaint Handling Process
Perseroan telah menetapkan prosedur penanganan The Company has established procedures for handling
pengaduan dari pelanggan dengan berpedoman customer complaints with reference to the Financial
pada Peraturan Otoritas Jasa Keuangan Nomor 18/ Services Authority Regulation No. 18/POJK.07/2018
POJK.07/2018 mengenai Layanan Pengaduan Konsumen concerning Consumer Complaint Services in the
di Sektor Jasa Keuangan. Mekanisme tersebut mencakup Financial Services Sector. The mechanism includes the
tahapan sebagai berikut: following stages:
A. Layanan Pengaduan Lisan A. Oral Complaint Service
1. Konsumen melakukan pengaduan ke Customer 1. Consumers make complaints to Radana Finance
Care Radana Finance; Customer Care;
2. PIC Customer Care menerima dan mencatat 2. The Customer Care PIC receives and
setiap pengaduan pada register penerimaan records each complaint in the Complaint receipt
Pengaduan; register;
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3. PIC Customer Care melakukan analisa kriteria 3. The Customer Care PIC analyzes the criteria of
pengaduan yang diterima: complaints received:
a. Layanan Umum PIC Customer Care melakukan a. General Services of the Customer Care PIC
tindak lanjut keperluan konsumen; follows up on consumer needs;
b. Keluhan b. Complaint
• Jika Jalur Media Pengaduan adalah walk • If the Complaint Media Line is walk in, the
in maka konsumen dan/atau perwakilan consumer and/or consumer representative
konsumen diminta untuk mengisi formulir is asked to fill out a complaint acceptance
penerimaan pengaduan; form;
• Baik melalui jalur media pengaduan walk • Whether through the walk-in complaint
in ataupun hotline, PIC Customer Care media channel or the hotline, the
memberikan penjelasan kepada konsumen Customer Care PIC provides an
dan/atau perwakilan konsumen mengenai explanation to consumers and/or
prosedur singkat layanan pengaduan, consumer representatives regarding the
termasuk memberikan informasi mengenai short procedure for complaint services,
jangka waktu penyelesaian pengaduan; including providing information on the
timeframe for complaint resolution;
• PIC Customer Care melakukan verifikasi • The Customer Care PIC conducts
untuk memastikan kebenaran informasi verification to ensure the accuracy of
mengenai konsumen dan/atau perwakilan information about consumers and/or
konsumen pada saat pengaduan consumer representatives at the time
disampaikan oleh konsumen dan/atau the complaint is submitted by consumers
perwakilan konsumen; and/or consumer representatives;
• PIC Customer Care menyampaikan • The Customer Care PIC submits
konfirmasi dan bukti penerimaan confirmation and proof of receipt
pengaduan kepada konsumen dan/atau of complaints to consumers and/or
perwakilan konsumen melalui telepon, consumer representatives via phone, SMS,
SMS, WA, surat, email, faksimili, website, WA, letter, email, facsimile, website, social
sosial media dan/atau media elektronik media and/or electronic media officially
yang dikelola resmi oleh Perseroan; managed by the Company;
• PIC Customer Care mendokumentasikan • The Customer Care PIC documents the
penerimaan pengaduan sesuai dengan receipt of complaints in accordance
jalur media penyampaian konsumen dan with the media channel for consumer
di-filling; submission and filing;
• PIC Customer Care melakukan tindak • The Customer Care PIC conducts
lanjut pengaduan yang telah disampaikan follow-up on complaints that have been
oleh konsumen dan/atau perwakilan submitted by consumers and/or consumer
konsumen; representatives;
4. PIC Customer Care melakukan tindak lanjut 4. The Customer Care PIC conducts follow-up on
keperluan atau pengaduan Konsumen: consumer needs or complaints:
a. Perlu Konfirmasi Fungsi Terkait a. Requires Confirmation from the Relevant
Function
b. PIC Customer berkoordinasi dengan fungsi b. The Customer PIC coordinates with relevant
terkait jika keperluan atau pengaduan functions if the consumer’s needs or
konsumen membutuhkan jawaban dari fungsi complaints require a response from relevant
terkait; functions;
c. Standar SLA proses penyelesaian keperluan c. Standard SLA process for resolving consumer
atau pengaduan Konsumen Membutuhkan needs or complaints takes > 2 hours;
waktu > 2 jam;
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d. PIC Customer Care menyampaikan ke d. The Customer Care PIC informs the consumer
konsumen akan dihubungi oleh PIC Customer that they will be contacted once a response
Care jika sudah mendapat jawaban dari fungsi has been received from the relevant function
terkait atau proses keperluan atau pengaduan or if the process for the consumer’s needs or
konsumen membutuhkan waktu lebih dari 2 complaint requires more than 2 hours;
jam;
5. PIC Customer Care melakukan penyelesaian 5. The Customer Care PIC resolves consumer needs
keperluan atau pengaduan Konsumen; or complaints;
6. PIC Customer Care melakukan update laporan 6. The Customer Care PIC updates the complaint
register penyelesaian pengaduan; resolution register report;
B. Layanan Pengaduan Tertulis B. Written Complaint Service
1. Konsumen melakukan pengaduan ke Customer 1. Consumers make complaints to Radana Finance
Care Radana Finance; Customer Care;
2. Jalur Media Pengaduan: 2. Complaint Media Channel:
a. PIC Customer Care menerima informasi a. The Customer Care PIC receives incoming
pengaduan yang masuk melalui jalur media complaint information through email, website,
email, website, dan whatsapp; and whatsapp media channels;
b. PIC Business Development akan meneruskan b. The Business Development PIC will forward
informasi pengaduan yang masuk melalui jalur complaint information that comes through
media Facebook, Instagram, Twitter, Linkedin the Facebook, Instagram, Twitter, Linkedin
ke PIC Customer Care; media channels to the Customer Care PIC;
3. PIC Customer Care menerima dan mencatat 3. The Customer Care PIC receives and records
setiap pengaduan yang diajukan oleh konsumen each complaint filed by the consumer and/
dan/atau Perwakilan Konsumen pada register or Consumer Representative in the complaint
penerimaan pengaduan; receipt register;
4. PIC Customer Care melakukan analisa kriteria 4. The Customer Care PIC analyzes the criteria for
pengaduan yang diterima: complaints received:
a. Layanan Umum a. General Service
PIC Customer Care melakukan tindak lanjut The Customer Care PIC follows up on
keperluan konsumen; consumer needs;
b. Keluhan b. Complaints
PIC Customer Care memberikan penjelasan The Customer Care PIC provides an
kepada konsumen dan/atau perwakilan explanation to the consumer and/or the
konsumen mengenai prosedur singkat layanan consumer representative regarding the brief
pengaduan, termasuk memberikan informasi procedure of the complaint service, including
mengenai jangka waktu penyelesaian providing information on the timeframe for
pengaduan; complaint resolution;
5. PIC Customer Care memeriksa kelengkapan 5. The Customer Care PIC checks the completeness
dokumen yang dilampirkan oleh konsumen dan/ of the documents attached by the consumer
atau perwakilan konsumen: and/or consumer representative:
a. Identitas konsumen dan/atau perwakilan a. Identity of the consumer and/or consumer
konsumen (KTP/ SIM/ KK/Akta kelahiran/ representative (ID Card/ Driver’s License/
Paspor), paling sedikit memuat: Family Card/Birth Certificate/ Passport), at
least containing:
1. Nama lengkap konsumen dan/atau 1. Full name of the consumer and/or
perwakilan konsumen; consumer representative;
2. Alamat sesuai dokumen identitas 2. The address as per the identity document
konsumen dan/atau perwakilan konsumen of the consumer and/or consumer
(dan alamat tempat tinggal lain (jika ada); representative (and other residential
serta address (if any); and
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3. Nomor telepon konsumen dan/ atau 3. Contact phone number of the
perwakilan konsumen yang dapat consumer and/or the consumer
dihubungi; representative;
b. Surat kuasa khusus; surat kuasa khusus b. Special power of attorney; the special power
sebagaimana dimaksud disampaikan dalam of attorney as referred to is submitted in
hal konsumen mewakilkan proses pengaduan the event that the consumer represents
kepada perwakilan konsumen; the complaint process to the consumer
representative;
c. Jenis dan tanggal transaksi keuangan; serta c. Type and date of financial transaction; and
d. Permasalahan yang diadukan; dalam hal d. The issue being complained; in the event that
konsumen dan/atau perwakilan konsumen the consumer and/or consumer representative
memiliki dokumen yang berkaitan langsung has documents that are directly related to
dengan permasalahan yang diajukan, PIC the issue being complained, the Customer
Customer Care dapat menetapkan dokumen Care PIC may determine the document as
dimaksud sebagai dokumen yang harus a document that must be completed. If the
dilengkapi. Jika dokumen sudah lengkap maka document is complete, it can proceed to the
dapat dilanjutkan ke proses selanjutnya. Jika next process. If the document is incomplete, it
dokumen belum lengkap maka diinformasikan is informed to the consumer to be completed
ke Konsumen untuk dilengkapi dengan by giving a maximum time limit of 20 working
memberikan batas waktu maksimal 20 days and can be extended by following the
hari kerja dan dapat diperpanjang dengan provisions stipulated in the POJK. If the
mengikuti ketentuan yang diatur dalam consumer and/or consumer representative is
POJK. Jika konsumen dan/ atau perwakilan unable to complete the requested documents
konsumen tidak bisa melengkapi dokumen within the given time limit, the complaint
yang diminta sampai batas waktu yang report is closed;
diberikan maka laporan pengaduan ditutup;
6. PIC Customer Care melakukan verifikasi untuk 6. The Customer Care PIC conducts verification
memastikan kebenaran informasi mengenai to ensure the accuracy of information about
Konsumen pada saat Pengaduan disampaikan the Consumer at the time the Complaint is
oleh konsumen dan/atau perwakilan konsumen; submitted by the consumer and/or the consumer
representative;
7. PIC Customer Care menyampaikan konfirmasi 7. The Customer Care PIC submits confirmation and
dan bukti penerimaan pengaduan kepada proof of receipt of complaints to consumers and/
konsumen dan/atau perwakilan konsumen melalui or consumer representatives via phone, SMS, WA,
telepon, SMS, WA, surat, email, faksimili, website, letter, email, facsimile, website, social media and/
sosial media dan/atau media elektronik yang or electronic media officially managed by the
dikelola resmi oleh Perseroan; Company;
8. PIC Customer Care mendokumentasikan 8. The Customer Care PIC documents the receipt
penerimaan pengaduan sesuai dengan jalur of complaints in accordance with the media
media penyampaian konsumen dan di-filling; channel of consumer submission and filing;
9. PIC Customer Care melakukan tindak lanjut 9. The Customer Care PIC follows up on complaints
pengaduan yang telah disampaikan oleh that have been submitted by consumers and/or
konsumen dan/atau perwakilan konsumen; consumer representatives;
10. PIC Customer Care melakukan tindak lanjut 10. The Customer Care PIC conducts follow-up on
keperluan atau pengaduan konsumen; consumer needs or complaints;
a. Perlu Konfirmasi Fungsi Terkait a. Requires Confirmation from the Relevant
Function
PIC Customer Care berkoordinasi dengan The Customer Care PIC coordinates with
fungsi terkait jika keperluan atau pengaduan relevant functions if the consumer’s needs or
konsumen membutuhkan jawaban dari fungsi complaints require a response from relevant
terkait; functions;
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b. Standar SLA proses penyelesaian keperluan b. Standard SLA process for resolving consumer
atau pengaduan konsumen Membutuhkan needs or complaints takes > 2 hours;
waktu > 2 jam;
c. PIC Customer Care menyampaikan ke c. The Customer Care PIC informs the consumer
Konsumen akan dihubungi oleh PIC Customer that they will be contacted once a response
Care jika sudah mendapat jawaban dari fungsi has been received from the relevant function
terkait atau proses keperluan atau pengaduan or if the process for the consumer’s needs or
Konsumen membutuhkan waktu lebih dari 2 complaint requires more than 2 hours;
jam;
11. PIC Customer Care melakukan penyelesaian 11. The Customer Care PIC resolves consumer needs
keperluan atau pengaduan konsumen; or complaints;
12. PIC Customer Care melakukan update laporan 12. The Customer Care PIC updates the complaint
register penyelesaian pengaduan. resolution register report.
Debitur menyampaikan PIC Call Center Perseroan akan melakukan pengecekan
pertanyaan/keluhan/ The PIC Call Center of Company will Check
komplain/saran
Debitor submit question/
complaints/suggestion
Dapat Langsung Menjawab Perlu Konfirmasi
Media: Contact Center, Can Directly Answer Require Confirmation
WA Business, Instagram,
Facebook
Memberikan Jawaban
Providing Answer
Eskalasi ke Atasan
Escalation to the Superior
Selesai Tidak Selesai
Completed Not Completed
Dapat Langsung Menjawab Perlu Konfirmasi
Can Directly Answer Require Confirmation
Memberikan Jawaban Konfirmasi ke
Providing Answer Departement/Divisi Terkait
Confirmation to the Related
Department/Divison
Selesai Tidak Selesai Memberikan Jawaban ke PIC Call Center
Completed Not Completed Providing answer to the PIC Call Center
Memberikan Jawaban
Providing Answer
Membuat Laporan
Penyelesaian PIC Call Center
Preparing a Completion Report Selesai Tidak Selesai
of the PIC Call center Completed Not Completed
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Rekapitulasi Pengaduan Masuk dari Berbagai Saluran Tahun 2025
Recapitulation of Complaints Received from Various Channels in 2025
Uraian
2025 2024 2023
Description
Hotline 61 311 161
E-mail 482 460 366
Sosial Media | Social Media 410 557 822
OJK/LBH/Lainnya | Financial Services Authority/Legal Aid
6 10 9
Institute/Others
Kantor | Office 53 84 245
Total 1.012 1.416 1.603
Rekapitulasi Jenis Pengaduan yang Masuk Tahun 2025
Recapitulation of Types of Complaints Received in 2025
Uraian
2025 2024 2023
Description
Keluhan | Complaint 19 36 43
Kritik/Saran | Criticism/Suggestion - - 3
Informasi Umum | General Information 993 1.380 1.557
Total 1.012 1.416 1.603
Rekapitulasi Penanganan Pengaduan Tahun 2025
Uraian
2025 2024 2023
Description
Selesai | Settled 1.012 1.416 1.603
Belum Selesai | Unsettled - - -
Total 1.012 1.416 1.603
Kegiatan Tanggung Jawab Sosial Lingkungan Corporate Social Responsibility (CSR)
(TJSL) [POJK F.25] Activities [POJK F.25]
Perseroan melaksanakan Tanggung Jawab Sosial dan The Company implements Corporate Social
Lingkungan (TJSL) sebagai bagian dari komitmen Responsibility (CSR) as part of its commitment to
Perseroan dalam menjalankan kegiatan usaha yang responsible and sustainable business practices. Through
bertanggung jawab dan berkelanjutan. Melalui CSR implementation, the Company strives to deliver
pelaksanaan TJSL, Perseroan berupaya memberikan nilai added value to the community and support the creation
tambah bagi masyarakat serta mendukung terciptanya of long-term benefits.
manfaat dalam jangka panjang.
Pada 12 Desember 2025, Perseroan melaksanakan kegiatan penanaman mangrove
di kawasan Kepulauan Seribu sebagai bagian dari program lingkungan berkelanjutan
yang telah dijalankan pada tahun 2022. Keberlanjutan program ini mencerminkan
konsistensi Perseroan dalam menerapkan prinsip ESG secara nyata dan berorientasi
jangka panjang. Melalui kegiatan ini, Perseroan berkontribusi pada pelestarian
ekosistem sekaligus mendukung upaya mitigasi dampak perubahan iklim, khususnya
di wilayah pesisir.
On December 12, 2025, the Company carried out a mangrove planting activity in the
Thousand Islands area as part of its sustainable environmental program that has been
implemented since 2022. The continuation of this program reflects the Company’s
consistency in implementing ESG principles in a tangible and long-term manner.
Through this activity, the Company contributed to ecosystem preservation while
supporting efforts to mitigate the impacts of climate change, particularly in coastal
areas.
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Tanggung Jawab Pengembangan Responsibility for Sustainable
Produk/Jasa Berkelanjutan Product/Service Development
Portofolio Pada Kegiatan Usaha Berkelanjutan Portfolio in Sustainable Business Activities
Perseroan mulai mengubah arah usaha dengan The Company has begun to shift its business direction
menitikberatkan kegiatan pembiayaan pada sektor by focusing its financing activities on the productive
produktif, termasuk penyaluran pembiayaan yang sector, including financing disbursement to corporate
ditujukan kepada korporasi pelaku UMKM, dan tidak lagi MSME players, and no longer focusing on retail financing.
berfokus pada pembiayaan ritel. Sepanjang tahun 2025, Throughout 2025, the realization of financing support to
dukungan penyaluran pembiayaan kepada pelaku UMKM MSMEs reached Rp15 billion. In line with this sustainable
telah terealisasi hingga Rp15 miliar. Sejalan dengan financing, the Company also strengthened its internal
pembiayaan berkelanjutan tersebut, Perseroan juga capacity by enhancing employees’ understanding of
memperkuat kapasitas internal melalui peningkatan sustainable finance principles. This commitment is
wawasan karyawan mengenai prinsip keuangan reflected in ensuring the launch of a sustainable finance
berkelanjutan. Komitmen ini diwujudkan dengan services program at least once a year.
memastikan adanya peluncuran program layanan
keuangan berkelanjutan sedikitnya satu kali setiap tahun.
Informasi Produk dan Jasa Information on Product and Service
Perseroan menyediakan informasi lengkap mengenai The Company provides comprehensive information
perkembangan perusahaan serta rincian produk dan regarding its development as well as details of its
jasa melalui situs web resmi perusahaan. Informasi products and services through the Company’s official
tersebut mencakup profil Perseroan, fitur produk website. This information includes the Company’s
dan layanan, ketentuan pembiayaan, manfaat bagi profile, product and service features, financing
pelanggan, persyaratan penggunaan, serta mekanisme provisions, customer benefits, usage requirements, and
pengaduan. Seluruh konten pada situs web disajikan complaint mechanisms. All website content is presented
dengan bahasa yang jelas dan mudah dipahami untuk in clear and easily understandable language to ensure
memastikan pelanggan memperoleh pemahaman yang customers obtain adequate understanding before using
memadai sebelum menggunakan layanan. the services.
Pembaruan informasi pada situs web dilakukan Information on the website is updated regularly to
secara berkala agar seluruh pemangku kepentingan ensure that all stakeholders receive the latest and
memperoleh informasi terbaru dan akurat. Perseroan most accurate information. The Company also ensures
juga memastikan tidak terdapat informasi yang that there is no misleading, coercive, or exaggerated
menyesatkan, menekan, atau berlebihan terkait klaim information related to product and service claims, and
produk dan layanan, serta memastikan bahwa seluruh that all marketing communication materials fully comply
materi komunikasi pemasaran sepenuhnya mengikuti with applicable regulations.
regulasi yang berlaku.
Inovasi dan Pengembangan Produk/Jasa Innovation and Development of Sustainable
Keuangan Berkelanjutan [POJK F.26] Finance Products/Services [POJK F.26]
Pada tahun 2025, Perseroan mengembangkan produk In 2025, the Company developed a top-up working
pembiayaan top up modal kerja yang ditujukan bagi capital financing product for existing debtors who have
debitur existing yang memiliki fasilitas pembiayaan alat financing facilities for heavy equipment and trucks. This
berat dan truk. Produk ini dirancang untuk mendukung product is designed to support the continuity of the
keberlangsungan operasional debitur, khususnya dalam debtors’ operations, particularly in meeting operational
memenuhi kebutuhan cashflow operasional seperti cash flow needs, such as unit maintenance costs, fuel
biaya perawatan unit, pembelian bahan bakar, dan purchases, and project operational requirements.
kebutuhan operasional proyek.
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Melalui produk ini, Perseroan mendorong optimalisasi Through this product, the Company encourages the
pemanfaatan aset yang telah dibiayai sehingga tetap optimization of financed assets to keep them productive
produktif dan memiliki umur ekonomis yang lebih and extend their economic life. This approach also helps
baik. Pendekatan ini juga membantu debitur menjaga debtors maintain business stability and reduce the risk
stabilitas usaha serta mengurangi risiko idle asset. of idle assets.
Pengembangan produk dilakukan dengan tetap Product development is carried out by consistently
menerapkan prinsip kehati-hatian serta evaluasi kinerja applying the prudential principle and evaluating debtor
pembayaran debitur sehingga sejalan dengan komitmen payment performance, thereby aligning with the
Perseroan dalam menerapkan prinsip keuangan Company’s commitment to implementing sustainable
berkelanjutan. finance principles.
Program Literasi dan Inklusi Keuangan Financial Literacy and Inclusion Program
Selama tahun 2025, Perseroan secara konsisten Throughout 2025, the Company consistently
melaksanakan program literasi keuangan melalui implemented financial literacy programs through the
pemanfaatan media sosial resmi sebagai sarana utilization of official social media as an educational
edukasi kepada masyarakat. Inisiatif ini difokuskan platform for the public. This initiative focuses on
pada penyampaian konten edukatif terkait pengelolaan delivering educational content on prudent financial
keuangan yang bijak, pemahaman produk dan layanan management, understanding financing products and
pembiayaan, serta peningkatan kesadaran akan services, and raising awareness of the importance of
pentingnya perencanaan keuangan yang bertanggung responsible financial planning. Through a more adaptive
jawab. Melalui pendekatan digital yang lebih adaptif and accessible digital approach, the Company strives to
dan mudah diakses, Perseroan berupaya memperluas expand financial literacy outreach to various segments
jangkauan literasi keuangan kepada berbagai lapisan of society on an ongoing basis.
masyarakat secara berkelanjutan.
Materi edukasi yang disampaikan dikemas secara The educational materials are presented in an
informatif dan mudah dipahami, dengan berbagai tema informative and easy-to-understand manner, covering
yang relevan dengan kebutuhan masyarakat. various themes relevant to community needs.
Tema Edukasi Deskripsi Singkat Kanal Media Sosial
No.
Educational Theme Brief Description Social Media Channel
1 Transaksi yang Dilarang Edukasi mengenai jenis transaksi yang tidak diperbolehkan dalam Instagram
dalam Keuangan Syariah | prinsip keuangan syariah. | Education on types of transactions that
Prohibited Transactions in are not permitted under Sharia finance principles.
Sharia Finance.
2 Beda Perlakuan PPN | Penjelasan mengenai perbedaan perlakuan Pajak Pertambahan Instagram
Differences in VAT Treatment. Nilai (PPN) dalam transaksi tertentu. | Explanation of differences in
Value Added Tax (VAT) treatment in certain transactions.
3 Wanita Cerdas Financial Part Edukasi pengelolaan keuangan bagi perempuan untuk Instagram
1, 2, dan 3 | Financially Smart meningkatkan kemandirian finansial. | Financial management
Women Part 1, 2, and 3. education for women to enhance financial independence.
4 4 Mindset Keuangan | 4 Edukasi pola pikir keuangan untuk membantu mencapai target Instagram
Financial Mindsets. finansial secara bijak. | Education on financial mindset to help
achieve financial goals prudently.
5 SLIK | Financial Information Pengenalan Sistem Layanan Informasi Keuangan (SLIK) dan Instagram
Service System. manfaatnya bagi masyarakat. | Introduction to the Financial
Information Service System (SLIK) and its benefits for the public.
6 Aktivasi Akun Coretax | Edukasi pentingnya aktivasi akun Coretax untuk kemudahan Instagram
Coretax Account Activation. layanan perpajakan. | Education on the importance of activating a
Coretax account for easier tax services.
7 Jajan Cuma Sedikit | Minimal Edukasi pengendalian pengeluaran untuk menjaga kestabilan Instagram
Spending. keuangan di masa depan. | Education on controlling expenses to
maintain financial stability in the future.
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Tema Edukasi Deskripsi Singkat Kanal Media Sosial
No.
Educational Theme Brief Description Social Media Channel
8 Penyelesaian Sengketa di Pengenalan mekanisme penyelesaian sengketa melalui Lembaga Instagram
LAPS SJK | Dispute Resolution Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan. |
at LAPS SJK (Alternative Introduction to dispute resolution mechanisms through the
Dispute Resolution Institution Alternative Dispute Resolution Institution in the Financial Services
in the Financial Services Sector.
Sector).
9 Ibu Cerdas Keuangan | Edukasi pengelolaan keuangan rumah tangga secara efektif dan Instagram
Financially Smart Mothers. bertanggung jawab. | Education on effective and responsible
household financial management.
10 Lapor SPT Tahunan di Edukasi pelaporan SPT Tahunan melalui sistem Coretax secara Instagram
Coretax | Annual Tax Return tepat waktu. | Education on reporting Annual Tax Returns through
Reporting via Coretax. the Coretax system in a timely manner.
11 Pembiayaan Konsumtif vs Penjelasan perbedaan antara pembiayaan konsumtif dan produktif Instagram
Produktif | Consumptive vs serta penggunaannya. | Explanation of the differences between
Productive Financing. consumptive and productive financing and their uses.
12 Langkah Bijak Mengelola Edukasi langkah-langkah dalam mengelola cicilan agar tetap sehat Instagram
Cicilan | Prudent Steps in secara finansial. | Education on steps to manage installments to
Managing Installments. remain financially sound.
13 Ciri Hutang Sehat | Edukasi karakteristik utang yang dikelola secara sehat dan Instagram
Characteristics of Healthy bertanggung jawab. | Education on the characteristics of debt that
Debt. is managed in a healthy and responsible manner.
14 Memilih Mitra Pembiayaan | Edukasi dalam memilih mitra pembiayaan yang tepat dan Instagram
Choosing Financing Partners. terpercaya. | Education on selecting the right and trustworthy
financing partners.
15 Keuangan Syariah | Sharia Edukasi pengelolaan keuangan berbasis prinsip syariah untuk Instagram
Finance. keberkahan finansial. | Education on sharia-based financial
management for financial well-being.
16 Resolusi Keuangan Tahun Edukasi perencanaan dan penetapan target keuangan di awal Instagram
Baru | New Year Financial tahun. | Education on financial planning and target setting at the
Resolution. beginning of the year.
Selain kegiatan literasi, Perseroan juga secara aktif In addition to literacy activities, the Company also
mendorong peningkatan inklusi keuangan melalui actively promotes financial inclusion by expanding
perluasan akses layanan pembiayaan kepada access to financing services for the public. This effort
masyarakat. Upaya ini dilakukan melalui penguatan kerja is carried out through strengthening cooperation
sama dengan mitra strategis serta pengembangan kanal with strategic partners and developing effective and
distribusi pembiayaan yang efektif dan berkelanjutan. sustainable financing distribution channels.
Sepanjang tahun 2025, Perseroan menjalin dan Throughout 2025, the Company established and
memperkuat kerja sama dengan berbagai mitra usaha, strengthened partnerships with various business
khususnya dealer terkemuka, guna memperluas partners, particularly leading dealers, to expand
jangkauan pemasaran serta mempermudah akses marketing reach and facilitate public access to financing
masyarakat terhadap produk pembiayaan. Kolaborasi products. Collaboration with these dealer networks
dengan jaringan dealer tersebut memungkinkan proses enables a faster financing application process integrated
pengajuan pembiayaan dilakukan secara lebih cepat with consumer needs at the point of sale.
dan terintegrasi dengan kebutuhan konsumen di titik
penjualan.
Selain itu, Perseroan juga bekerja sama dengan In addition, the Company also collaborates with financing
perusahaan asuransi pembiayaan sebagai bagian dari insurance companies as part of its efforts to mitigate
upaya mitigasi risiko serta peningkatan kualitas layanan risk and enhance service quality for customers. This
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kepada pelanggan. Sinergi ini tidak hanya memberikan collaboration not only provides protection for financed
perlindungan terhadap aset yang dibiayai, tetapi assets but also increases public confidence in utilizing
juga meningkatkan kepercayaan masyarakat dalam the Company’s financing products.
memanfaatkan produk pembiayaan Perseroan.
Produk/Jasa yang Sudah Dievaluasi Products/Services Evaluated for Customer
Keamanannya bagi Pelanggan [POJK F.27] Safety [POJK F.27]
Seluruh produk dan layanan yang ditawarkan Perseroan All products and services offered by the Company have
telah melalui proses pengendalian keamanan dan undergone security and quality control processes to
kualitas untuk memastikan terpenuhinya kebutuhan ensure the fulfillment of customer needs and comfort.
serta kenyamanan pelanggan. Perseroan menerapkan The Company applies relevant health and safety
standar keselamatan dan kesehatan yang relevan, standards, along with the fulfillment of required licenses
disertai pemenuhan perizinan dan sertifikasi yang and certifications to ensure protection and safety for
diperlukan guna menjamin perlindungan dan keamanan every customer. In addition, the Company’s membership
bagi setiap pelanggan. Selain itu, keanggotaan Perseroan in the Indonesian Financial Services Association
pada Asosiasi Perusahaan Pembiayaan Indonesia (APPI) (APPI) reflects its commitment to conducting sound,
mencerminkan komitmen Perseroan dalam menjalankan transparent, and regulatory-compliant financing
praktik pembiayaan yang sehat, transparan, serta sesuai practices.
dengan ketentuan dan regulasi yang berlaku.
Dampak Produk/Jasa [POJK F.28] Product/Service Impact [POJK F.28]
Perseroan telah melakukan identifikasi terhadap The Company has identified potential impacts arising
potensi dampak yang ditimbulkan oleh setiap produk from each product and service offered. Based on this
dan layanan yang diberikan. Berdasarkan evaluasi evaluation, no negative externalities affecting social or
tersebut, tidak ditemukan adanya eksternalitas negatif environmental aspects were identified. Nevertheless,
yang memengaruhi aspek sosial maupun lingkungan. the Company remains committed to promptly and
Meskipun demikian, Perseroan tetap berkomitmen appropriately addressing any significant impacts that
untuk menindaklanjuti secara cepat dan tepat apabila di may arise in the future, including providing information
kemudian hari terdapat dampak signifikan yang muncul, on the status of handling and resolution to customers as
termasuk memberikan informasi mengenai status a form of transparency and accountability.
penanganan dan penyelesaiannya kepada pelanggan
sebagai bentuk transparansi dan akuntabilitas.
Jumlah Produk/Jasa yang Ditarik Kembali Number of Recalled Products/Services [POJK
[POJK F.29] F.29]
Sampai akhir tahun 2025, tidak terdapat produk yang As of the end of 2025, there were no products recalled
ditarik dari peredaran akibat ketidaksesuaian spesifikasi due to non-conformity to specifications or quality.
maupun kualitas. Hal ini mencerminkan pengelolaan This reflects that the Company’s management of
produk dan layanan keuangan Perseroan telah berjalan financial products and services has been effective
efektif dan sesuai standar yang berlaku. Selama periode and in accordance with applicable standards. During
pelaporan, juga tidak ditemukan insiden ketidaksesuaian the reporting period, there were also no incidents
informasi produk, jasa, maupun komunikasi pemasaran of discrepancies in product information, services, or
yang berakibat pada penarikan kembali. Kondisi tersebut marketing communications that resulted in product
menunjukkan bahwa penyampaian informasi dan recalls. This condition indicates that the delivery
materi pemasaran telah dilakukan secara transparan, of information and marketing materials has been
akurat, serta sesuai ketentuan regulator, sehingga turut conducted transparently, accurately, and in compliance
memperkuat kepercayaan pelanggan dan reputasi with regulatory requirements, thereby strengthening
Perseroan. customer trust and the Company’s reputation.
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Survei Kepuasan Pelanggan Terhadap Produk Customer Satisfaction Survey on Sustainable
dan/atau Jasa Keuangan Berkelanjutan [POJK Finance Products and/or Services [POJK F.30]
F.30]
Perseroan secara konsisten melakukan evaluasi dan The Company consistently evaluates and enhances
peningkatan kualitas layanan melalui pengembangan service quality through the development of more
survei kepuasan pelanggan yang lebih komprehensif, comprehensive customer satisfaction surveys, aimed
guna menghasilkan pengukuran yang objektif dan akurat at producing objective and accurate measurements as
sebagai dasar perbaikan berkelanjutan. Sejalan dengan a basis for continuous improvement. In line with this
hal tersebut, Perseroan juga secara aktif menampung effort, the Company also actively accommodates and
dan menindaklanjuti aspirasi serta masukan dari follows up on feedback and input from debtors through
para debitur melalui berbagai kanal komunikasi yang various available communication channels, ensuring
tersedia, sehingga kualitas layanan dan hubungan that service quality and customer relationships are well
dengan pelanggan tetap terjaga dengan baik. Perseroan maintained. The Company is committed to continuously
berkomitmen untuk terus menjadi mitra terpercaya being a trusted partner by providing flexible financing
melalui dukungan pembiayaan yang fleksibel serta support and striving to deliver the best services to its
senantiasa berupaya memberikan layanan terbaik bagi customers. The following is one of the testimonials from
para pelanggan. Berikut merupakan salah satu testimoni the Company’s debtor.
dari debitur Perseroan.
Pengalaman salah satu debitur Perseroan Testimonial from one of the Company’s
debtors
PT Intan Mitra Solusi (IMS), perusahaan yang bergerak PT Intan Mitra Solusi (IMS), a company engaged in
di bidang persewaan, servis, dan penjualan alat berat, the leasing, servicing, and sale of heavy equipment,
menyampaikan apresiasi terhadap Perseroan dalam expressed its appreciation for the Company in
mendukung kebutuhan pembiayaan. Perseroan dinilai supporting its financing needs. The Company is
memberikan layanan yang responsif dan kooperatif, considered to provide responsive and cooperative
mulai dari pertemuan awal, diskusi kebutuhan services, starting from the initial meeting, discussions on
pembiayaan, pelaksanaan site visit, hingga beberapa kali financing requirements, site visits, to several follow-up
pertemuan lanjutan dalam proses finalisasi kesepakatan. meetings during the process of finalizing the agreement.
Perseroan mampu memberikan pengalaman The Company is able to deliver a positive financing
pembiayaan bagi IMS yang baik serta menghadirkan experience for IMS, providing effective and timely
solusi pembiayaan yang efektif dan tepat waktu. IMS financing solutions. IMS expresses profound
menyampaikan apresiasi yang tinggi atas kerja sama appreciation for the established cooperation and hopes
yang telah terjalin, serta berharap kemitraan ini dapat that this partnership will continue and grow to support
terus berlanjut dan berkembang guna mendukung the development of the heavy equipment leasing and
pertumbuhan industri sewa dan pembelian alat berat di purchasing industry in Indonesia.
Indonesia.
Menjalin Hubungan yang Baik Dengan Establishing Good Relationships with
Mitra Usaha Business Partners
Kegiatan operasional Perseroan tidak terlepas dari The Company’s operational activities are inseparable
keterlibatan mitra usaha untuk memenuhi berbagai from the involvement of business partners to fulfill
kebutuhan pendukung bisnis. Oleh karena itu, keberadaan various business support needs. Therefore, the
mitra yang kompeten dan profesional menjadi faktor competent and professional partners play a vital role in
penting dalam mendukung keberlanjutan usaha. Dalam supporting business sustainability. In every procurement
setiap proses pengadaan, Perseroan menjunjung tinggi process, the Company upholds the principles of
prinsip transparansi dan keadilan agar seluruh pemasok transparency and fairness to ensure that all suppliers
memperoleh kesempatan yang setara. have equal opportunities.
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Selain itu, Perseroan memberikan prioritas kepada In addition, the Company prioritizes local suppliers
pemasok lokal yang beroperasi di sekitar wilayah operating in the surrounding areas. This policy is
perusahaan. Kebijakan ini diharapkan dapat mendorong expected to encourage local economic growth, create
pertumbuhan ekonomi daerah, membuka lebih banyak more business opportunities, and contribute to reducing
peluang usaha, serta berkontribusi pada pengurangan poverty levels in the surrounding communities.
tingkat kemiskinan di masyarakat sekitar.
2025 2024
Uraian
Description Jumlah Entitas Nilai Kontrak (Rp) Jumlah Entitas Nilai Kontrak (Rp)
Total Entities Contract Value (Rp) Total Entities Contract Value (Rp)
Pemasok Lokal | Local Suppliers 37 4,057,224,493 36 4,532,827,944
Pemasok Nasional | National Supplier 3 30,129,600 - -
Jumlah | Total 40 4,087,354,093 36 4,532,827,944
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Lembar Umpan Balik [POJK G.3]
Feedback Form
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membaca Laporan Tahunan Terintegrasi Tahun 2024 Annual Report of PT Radana Bhaskara Finance Tbk. In order for
PT Radana Bhaskara Finance Tbk ini. Agar kami dapat terus us to continue to improve our services as well as make the
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Institusi/Perusahaan | Institution/Company : ............................................................. Telp/HP | Phone/Hp : .....................................................
Kategori Pemangku Kepentingan | Stakeholder Category
Pemerintah | Government Pekerja | Worker Lainnya | Others
Pemegang Saham | Shareholders Mitra Kerja | Work Partners Media
Pelanggan | Customer Masyarakat | Public
Pertanyaan Setuju Tidak Setuju
Inquiry Agree Disagree
Laporan ini telah memberikan informasi yang bermanfaat mengenai kinerja ekonomi, sosial dan
lingkungan Perseroan. | This report has provided useful information on the Company’s economic,
social and environmental performance.
Data dan informasi yang diungkapkan mudah dipahami, lengkap, transparan, dan berimbang. |
The data and information disclosed are easy to understand, complete, transparent and balanced.
Data dan informasi yang disajikan berguna dalam pengambilan keputusan. | The data and
information presented are useful in decision making
Laporan ini menarik dan mudah dibaca. | This report is interesting and easy to read.
Mohon berikan nilai mengenai aspek yang terdapat dalam laporan ini | Please rate the aspects contained
in this report
(1 = paling penting, 2 = penting, 3 = tidak penting, 4 = sangat tidak penting).
(1 = most important, 2 = important, 3 = not important, 4 = very unimportant).
Kinerja Ekonomi | Economic Performance Penggunaan Energi | Energi Usage
Tata Kelola Keberlanjutan | Sustainability Governance Pengurangan Emisi | Emission Reduction
Pengelolaan Ketenagakerjaan | Employment Pengembangan Masyarakat | Community
Management Development
Kesehatan dan Keselamatan Kerja | Occupational
Health and Safety
Mohon berikan komentar/saran/usulan bagi laporan ini. | Please provide comments/suggestions/
suggestions for this report.
Saran dan tanggapan yang Anda berikan atas informasi yang disajikan dalam laporan ini mohon dikirimkan kepada: | Your
feedback on the information presented in this report should be submitted to:
Sekretaris Perusahaan | Corporate Secretary
CIBIS Nine Building 11th Floor Suite W-16, Jl. TB Simatupang No.2, RT.1/RW.5, Cilandak Tim., Ps. Minggu, 12560
Telepon | Phone: +622150503333 / E-mail: customercare@radanafinance.co.id
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Daftar Pengungkapan Sesuai POJK Nomor 51/
POJK.03/2017 [POJK G.5]
List of Disclosures in Accordance with POJK Number 51/POJK.03/2017
Nama Indeks Halaman
No.
Name of Index Page
A. STRATEGI KEBERLANJUTAN
SUSTAINABILITY STRATEGY
A.1 Penjelasan Strategi Keberlanjutan 384
Explanation of Sustainability Strategy
B. IKHTISAR KINERJA KEBERLANJUTAN
SUSTAINABILITY PERFORMANCE HIGHLIGHTS
B.1 Ikhtisar Kinerja Ekonomi 383
Economic Performance Overview
B.2 Ikhtisar Kinerja Lingkungan Hidup 384
Environmental Performance Overview
B.3 Ikhtisar Kinerja Sosial 384
C. PROFIL PERUSAHAAN
COMPANY PROFILE
C.1 Visi, Misi, dan Nilai Keberlanjutan 385
Vision, Mission, and Sustainability Values
C.2 Alamat Perusahaan 53
Company Address
C.3 Skala Perusahaan 57
Scale of Organization
C.4 Produk, Layanan, dan Kegiatan Usaha yang Dijalankan 65
Products, Services, and Business Activities Undertaken
C.5 Keanggotaan pada Asosiasi 70
Membership in the Association
C.6 Perubahan Organisasi Bersifat Signifikan 71
Significant Change in Organization
D. PENJELASAN DIREKSI
THE BOARD OF DIRECTORS REPORT
D.1 Penjelasan Direksi 34
Report of the Board of Directors
E. TATA KELOLA KEBERLANJUTAN
SUSTAINABILITY GOVERNANCE
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan 392
Person in Charge of Sustainable Finance Implementation
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan 392
Competency Development Related to Sustainable Finance
E.3 Pengelolaan Risiko atas Penerapan Keuangan Berkelanjutan 393
Risk Assessment on the Implementation of Sustainable Finance
E.4 Hubungan dengan Pemangku Kepentingan 393
Relations with Stakeholders
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan 395
Issues against the Sustainable Finance Implementation
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Nama Indeks Halaman
No.
Name of Index Page
F. KINERJA KEBERLANJUTAN
SUSTAINABILITY PERFORMANCE
F.1 Kegiatan Membangun Budaya Keberlanjutan 391
Activities to Build a Culture of Sustainability
KINERJA EKONOMI
ECONOMIC PERFORMANCE
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau Investasi, 397
Pendapatan dan Laba Rugi
Comparison between Production Target and Performance, Portfolio, Financing Target, or
Investment, Income and Profit and Loss
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi 397
pada Instrumen Keuangan atau Proyek yang Sejalan dengan Keberlanjutan
Comparison of Portfolio Targets and Performance, Financing Targets, or Investments
in Financial Instruments or Projects that are in Compliance with Sustainability Sustainable
Finance
ASPEK UMUM
GENERAL AFFAIR ASPECT
F.4 Biaya Lingkungan Hidup 398
Environmental Costs
ASPEK ENERGI
ENERGY ASPECT
F.5 Penggunaan Material 398
Material Usage
F.6 Jumlah dan Intensitas Energi yang Digunakan 398
Amount and Intensity of Used Energy
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 398
Attempts and Achievement of Energy Efficiency and Use of Renewable Energy
ASPEK AIR
WATER ASPECT
F.8 Penggunaan Air 399
Water Usage
ASPEK KEANEKARAGAMAN HAYATI
BIODIVERSITY ASPECT
F.9 Dampak dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi 399
atau Memiliki Keanekaragaman Hayati
Impacts from Operational Areas Near or Within Conservation Areas or Areas with
biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati 399
Biodiversity Conservation Efforts
ASPEK EMISI
EMISSION ASPECT
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya 399
Amount and Intensity of Emissions Produced by Type
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan 401
Emission Reduction Efforts and Achievements
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Nama Indeks Halaman
No.
Name of Index Page
ASPEK LIMBAH DAN EFLUEN
WASTE AND EFFLUENT ASPECT
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis 400
The Amount of Waste and Effluent Generated by Type
F.14 Mekanisme Penangan Limbah dan Efluen 401
Waste and Effluent Management Mechanisms
F.15 Tumpahan yang Terjadi (jika ada) 401
Spills that Occurred (if any)
ASPEK PENGADUAN TERKAIT LINGKUNGAN HIDUP
ENVIRONMENTAL COMPLAINT ASPECT
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan 402
Number and material of environmental complaints received and resolved
KINERJA SOSIAL
SOCIAL PERFORMANCE
F.17 Komitmen LJK, Emiten, atau Perusahaan Publik untuk Memberikan Layanan atas 402
Produk dan/atau Jasa yang setara kepada Konsumen
Commitment of Financial Services Institutions, Issuers, or Public Companies to
Provide Equal Services for Products and/or Services to Customers
ASPEK KETENAGAKERJAAN
EMPLOYMENT ASPECT
F.18 Kesetaraan Kesempatan Bekerja 403
Equal Employment Opportunity
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa 403
Child Labor and Forced Labor
F.20 Upah Minimum Regional 403
Regional Minimum Wage
F.21 Lingkungan bekerja yang layak dan aman 405
Decent and Safe Working Environment
F.22 Pelatihan dan Pengembangan Kemampuan Pegawai 404
Training and Capacity Building for Employees
ASPEK MASYARAKAT
COMMUNITY ASPECT
F.23 Dampak Operasi terhadap Masyarakat Sekitar 408
Impact of Operations on the Surrounding Communities
F.24 Pengaduan Masyarakat 408
Public Complaints
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 414
Environmental Social Responsibility (TJSL) Activities
TANGGUNG JAWAB PENGEMBANGAN PRODUK/JASA BERKELANJUTAN
RESPONSIBILITY FOR SUSTAINABLE PRODUCT/SERVICE DEVELOPMENT
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan berkelanjutan 415
Sustainable Financial Product/Service Innovation and Development
F.27 Produk/Jasa yang Sudah Dievaluasi Keamanannya Bagi Pelanggan 418
Products/Services Safety that Have been Evaluated for Customers
F.28 Dampak Produk/Jasa 418
Impacts of Product/Service
F.29 Jumlah Produk yang Ditarik Kembali 418
Number of Withdrawn Products
F.30 Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan 419
Customer Satisfaction Survey of Sustainable Financial Products and/or Services
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 425
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 425
Nama Indeks Halaman
No.
Name of Index Page
G. LAIN-LAIN
OTHERS
G.1 Verifikasi Tertulis dari Pihak Independen, Jika Ada 383
Verification by the Independent, If Any
G.2 Surat Pernyataan Anggota Direksi tentang Tanggung Jawab atas Laporan Keberlanjutan | 49
Statement of Board of Directors on Responsibility for the Sustainability Report
G.3 Lembar Umpan Balik 383, 421
Feedback Form
G.4 Tanggapan Terhadap Umpan Balik Laporan Tahun Sebelumnya | Response to Feedback 383
on Previous Year’s Report
G.5 Daftar Pengungkapan sesuai POJK 51/2017 | List of Disclosures in accordance with POJK 422
51/2017
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 426
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
426 Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Page 427
Tinjauan Pendukung Bisnis Tata Kelola Perusahaan Laporan Keberlanjutan
Business Support Overview Good Corporate Governance Sustainability Report 427
Laporan Keuangan
Financial Statements
PT Radana Bhaskara Finance Tbk
Integrated Annual Report 2025
Page 428
PT RADANA BHASKARA FINANCE TBK
LAPORAN KEUANGAN
TANGGAL 31 DESEMBER 2025
SERTA UNTUK TAHUN YANG BERAKHIR PADA
TANGGAL TERSEBUT
DAN LAPORAN AUDITOR INDEPENDEN
FINANCIAL STATEMENTS
AS AT DECEMBER 31, 2025
AND FOR THE YEAR THEN ENDED
AND INDEPENDENT AUDITOR’S REPORT
Page 429
The original financial statements included herein are
in the Indonesian language.
PT RADANA BHASKARA FINANCE TBK
LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
TANGGAL 31 DESEMBER 2025 FINANCIAL STATEMENTS
SERTA UNTUK TAHUN YANG BERAKHIR PADA AS AT DECEMBER 31, 2025
TANGGAL TERSEBUT AND FOR THE YEAR THEN ENDED
DAN LAPORAN AUDITOR INDEPENDEN AND INDEPENDENT AUDITOR’S REPORT
Halaman/
Pages
Daftar Isi Table of Contents
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan……..………………..…… 1-2 …...………...…….Statement of Financial Position
Laporan Laba Rugi dan Statement of Profit or Loss and
Penghasilan Komprehensif Lain……………….. 3 ........................…Other Comprehensive Income
Laporan Perubahan Ekuitas.................................... 4 …...……...……..… Statement of Changes in Equity
Laporan Arus Kas.................................................... 5-6 ….……………....…………Statement of Cash Flows
Catatan atas Laporan Keuangan............................. 7 - 107 ……....……....….Notes to the Financial Statements
Page 430
PT RADANA BHASKARA FINANCE Tbk
//
CIBIS Nine Building 11th Floor Su ite W-16
JI. TB Simatupang No.2 Rt.001/Rw.005
'RADANA
Kel. Cilandak Timur, Kee Pasar Mingg u
Jakarta 12560
FINANCE
T +62 215099 1088
Mitra andal. ,at,at,c1t ;:,,,noa
F +62 21 5099 1089
SURAT PERNYATAAN DIREKSI BOARD OF DIRECTORS' STATEMENT
TENTANG TANGGUNG JAWAB ATAS REGARDING THE RESPONSIBILITY FOR
LAPORAN KEUANGAN THE FINANCIAL STATEMENTS OF
PT RADANA BHASKARA FINANCE TBK PT RADANA BHASKARA FINANCE TBK
TANGGAL31DESEMBER2025SERTA AS OF DECEMBER 31, 2025
UNTUK TAHUN YANG BERAKHIR PADA AND FOR THE YEAR
TANGGALTERSEBUT THEN ENDED
Kami yang bertanda-tangan di bawah ini: We, the undersigned:
1. Nama Lim Eng Khim 1. Name : Lim Eng Khim
Alamat kantor Gedung CIBIS Nine Office address : C/BIS Nine Building
Lantai 11 Suite W-16 11th Floor Suite W-16
JI. TB Simatupang No. 2 RT.001/ JI. TB Simatupang No. 2 RT.001/
RW.005 Kel. Cilandak Timur RW. 005 Ke/. Cilandak Timur
Kee. Pasar Minggu Kee. Pasar Minggu
OKI Jakarta 12560 OKI Jakarta 12560
Alamat Rumah JI. Oharmawangsa VIII No. 26 Residential address : JI. Oharmawangsa VIII No. 26
RT. 01/ RW. 02 Pulo, Kebayoran RT. 011 RW. 02 Pulo, Kebayoran
Baru, Jakarta Selatan Baru, Jakarta Selatan
Telepon (62 21) 50991088 Telephone : (62 21) 50991088
Jabatan Oirektur Utama Title : President Director
2. Nama Setiawan Nurtjahja 2. Name : Setiawan Nurtjahja
Alamat kantor Gedung CIBIS Nine Office address : C!BIS Nine Building
Lantai 11 Suite W-16 1111' Floor Suite W-16
JI. TB Simatupang No. 2 RT.001/ JI. TB Simatupang No. 2 RT.0011
i
RW.005 Kel. Cilandak Timur RW. 005 Ke!. Clandak Timur
Kee. Pasar Minggu Kee. Pasar Minggu
OKI Jakarta 12560 OKI Jakarta 12560
Alamat Rumah JI. Janur Elok Raya QH3110, RT 005 Residential address : JI. Janur Elok Raya QH3/10, RT 005
/ RW 011, Kel Kelapa Gading Baral, I RW 011, Ke/ Kelapa Gading Baral,
Kee Kelapa Gading, Jakarta Utara Kee Ke/apa Gading, Jakarta Utara
Telepon (62 21) 50991088 Telephone : (62 21) 50991088
Jabatan Oirektur Title : Director
menyatakan bahwa: declare that:
1. Kami bertanggung jawab alas penyusunan dan penyajian 1. We are responsible for the preparation and presentation of
laporan keuangan Perusahaan; the Company' financial statements;
2. Laporan keuangan Perusahaan telah disusun dan 2. The Company' financial statements have been prepared
disajikan sesuai dengan Standar Akuntansi Keuangan di and presented in accordance with Indonesian Financial
Indonesia; Accounting Standards;
3. a. Semua informasi dalam laporan keuangan 3. a. All information contained in the Company' financial
Perusahaan telah dimuat secara lengkap dan benar; statements has been disclosed in a complete and
truthful manner;
b. Laporan keuangan Perusahaan tidak mengandung b. The Company' financial statements do not contain any
informasi atau fakta material yang tidak benar, dan incorrect information or material facts, nor do they omit
tidak menghilangkan material informasi atau fakta; material information or facts;
4. Kami bertanggung jawab atas sistem pengendalian 4. We are responsible for the Company' internal control
internal dalam Perusahaan. system.
Oemikian pernyataan ini dibuat dengan sebenarnya. This statement is made in all truth.
I� l]d,,,
Alas nama dan mewakili Direksi/For and on behalf of the Board of Directors
METE�/
., � '.J,
TEMPEL
\_ {��4_ft�X26�28�527 _.
,
Lim Eng Khim Setiawan Nurtjahja
Direktur Utama I President Director Direktur I Director
Jakarta , 18 Maret 2026 / March 18 , 2026
000331
Page 431
Page 432
Page 433
Page 434
Page 435
Page 436
Page 437
Page 438
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK PT RADANA BHASKARA FINANCE TBK
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As at December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
ASET ASSETS
KAS DAN SETARA KAS 149.286.620 5 153.261.843 CASH ON HAND AND IN BANKS
PIUTANG PEMBIAYAAN 6 FINANCING RECEIVABLES
Piutang pembiayaan 2.969.705.460 2.691.244.637 Financing receivables
Penyisihan atas kerugian Allowance for expected credit
kredit ekspektasian (63.645.118) (51.745.550) losses
Piutang pembiayaan – neto 2.906.060.342 2.639.499.087 Financing receivables – net
PIUTANG LAIN-LAIN 7 OTHER RECEIVABLES
Pihak ketiga 169.580.697 265.452.907 Third parties
UANG MUKA DAN BIAYA DIBAYAR ADVANCES AND PREPAID
DI MUKA 119.374.118 8 113.991.133 EXPENSES
PAJAK DIBAYAR DI MUKA 123.667 14 122.766 PREPAID TAX
ASET TETAP 9 PROPERTY AND EQUIPMENT
Harga perolehan 73.007.573 75.738.370 Cost
Akumulasi penyusutan (66.071.689) (64.617.846) Accumulated depreciation
Jumlah tercatat neto 6.935.884 11.120.524 Net carrying amount
ASET HAK GUNA 10 RIGHT-OF-USE ASSETS
Harga perolehan 16.867.085 13.982.294 Cost
Akumulasi penyusutan (1.967.827) (12.724.282) Accumulated depreciation
Jumlah tercatat neto 14.899.258 1.258.012 Net carrying amount
ASET LAIN-LAIN 1.357.674 11 1.337.723 OTHER ASSETS
ASET PAJAK TANGGUHAN 21.410.603 14 5.013.140 DEFERRED TAX ASSETS
TOTAL ASET 3.389.028.863 3.191.057.135 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
1
Page 439
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK PT RADANA BHASKARA FINANCE TBK
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As at December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
PINJAMAN BANK 2.821.519.136 12 2.561.184.590 BANK LOANS
UTANG ATAS TRANSAKSI FINANCING TRANSACTION
PEMBIAYAAN 24.498 - PAYABLES
UTANG PREMI ASURANSI 821.720 26 22.205 INSURANCE PREMIUM PAYABLES
BIAYA YANG MASIH HARUS
DIBAYAR 12.968.640 13 16.471.446 ACCRUED EXPENSES
LIABILITAS SEWA 14.657.382 10 1.099.165 LEASE LIABILITIES
UTANG PAJAK 403.773 14 138.655 TAXES PAYABLE
UTANG LAIN-LAIN 15 OTHER PAYABLES
Pihak ketiga 43.827.529 35.885.731 Third parties
Pihak berelasi 1.022.068 25 638.419 Related party
LIABILITAS IMBALAN EMPLOYEE BENEFITS
KERJA KARYAWAN 2.742.472 16 2.867.366 LIABILITY
TOTAL LIABILITAS 2.897.987.218 2.618.307.577 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - Share capital
Nilai nominal Rp 100 per Rp 100 par value (full amount)
saham (jumlah penuh) per share
Modal dasar - 9.310.000.000 saham Authorized - 9,310,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid -
6.542.445.783 saham 654.244.579 17 654.244.579 6,542,445,783 shares
Tambahan modal disetor 335.487.439 17 335.487.439 Additional paid-in capital
Saldo laba (Defisit) Retained earnings (Deficit)
Telah ditentukan penggunaannya 9.600.000 18 9.600.000 Appropriated
Belum ditentukan penggunannya (505.605.278) (424.054.867 ) Unappropriated
Rugi komprehensif lain Other comprehensive loss
Kerugian pengukuran kembali atas Loss on remeasurement of
liabilitas imbalan kerja employee benefits
karyawan - neto (2.685.095) (2.527.593 ) liability - net
EKUITAS - NETO 491.041.645 572.749.558 EQUITY - NET
TOTAL LIABILITAS DAN EKUITAS 3.389.028.863 3.191.057.135 TOTAL LIABILITIES AND EQUITY
Catatan terlampir merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
2
Page 440
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
LAPORAN LABA RUGI DAN PENGHASILAN PT RADANA BHASKARA FINANCE TBK
KOMPREHENSIF LAIN STATEMENT OF PROFIT OR LOSS
Untuk Tahun yang Berakhir Pada Tanggal AND OTHER COMPREHENSIVE INCOME
31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
PENDAPATAN INCOME
Pendapatan pembiayaan 402.806.114 19 344.099.690 Financing income
Pendapatan bunga 2.026.063 20 1.606.444 Interest income
Pendapatan lain-lain 12.561.326 21 41.653.707 Other income
TOTAL PENDAPATAN 417.393.503 387.359.841 TOTAL INCOME
BEBAN EXPENSES
Beban bunga dan keuangan (276.258.711) 22 (226.885.544) Interest and financing charges
Penyisihan kerugian penurunan Provision for impairment losses and
nilai dan penghapusan piutang written-off financing receivables
pembiayaan dan piutang lain-lain (86.696.108) 6, 7 (18.962.980) and other receivables
Beban umum dan administrasi (151.103.352) 23 (140.262.181) General and administrative expenses
Beban iklan dan promosi (22.499) (81.960) Advertising and promotion expenses
Beban lain-lain (811.070) (89.447) Other expenses
TOTAL BEBAN (514.891.740) (386.282.112) TOTAL EXPENSES
LABA (RUGI) SEBELUM PROFIT (LOSS) BEFORE
PAJAK FINAL DAN FINAL TAX AND
BEBAN PAJAK PENGHASILAN (97.498.237) 1.077.729 INCOME TAX EXPENSES
Beban pajak final (405.213) 14 (321.289) Final tax expense
LABA (RUGI) SEBELUM BEBAN PROFIT (LOSS) BEFORE
PAJAK PENGHASILAN (97.903.450) 756.440 INCOME TAX EXPENSE
MANFAAT (BEBAN) PAJAK
PENGHASILAN 16.353.039 14 (43.920.566) INCOME TAX BENEFIT (EXPENSE)
RUGI TAHUN BERJALAN (81.550.411) (43.164.126) LOSS FOR THE YEAR
Pos yang tidak akan direklasifikasi Item that will not be reclassified to
ke laba rugi: profit or loss:
Keuntungan (kerugian)
pengukuran kembali liabilitas Gain (loss) on remeasurement of
imbalan kerja karyawan (201.926) 16 206.983 employee benefits liability
Pajak penghasilan terkait 44.424 14 (45.536) Related income tax
Penghasilan (rugi) komprehensif lain Other comprehensive income (loss)
- neto pajak (157.502) 161.447 - net of tax
TOTAL RUGI KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN (81.707.913) (43.002.679) LOSS FOR THE YEAR
RUGI PER SAHAM BASIC AND DILUTED
DASAR DAN DILUSIAN LOSS PER SHARE
(jumlah penuh) (12,46) 24 (6,60) (full amount)
Catatan terlampir merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
3
Page 441
The original financial statements included herein are in the Indonesian language.
PT RADANA BHASKARA FINANCE TBK PT RADANA BHASKARA FINANCE TBK
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Pendapatan (rugi)
komprehensif lain/
Other comprehensive
income (loss)
Pengukuran
kembali liabilitas
Modal ditempatkan Tambahan modal imbalan kerja/ Saldo Laba/Retained Earnings (Deficit)
dan disetor penuh/ disetor/ Remeasurement Ditentukan Belum Ditentukan
Catatan/ Issued and fully paid Additional paid-in of employee Penggunaannya/ Penggunaanya/ Total Ekuitas/
Notes capital capital benefits liability Appropriated Unappropriated Total Equity
Saldo tanggal 1 Januari 2024 654.244.579 335.487.439 (2.689.040 ) 9.600.000 (380.890.741 ) 615.752.237 Balance as at January 1, 2024
Rugi tahun berjalan - - - - (43.164.126 ) (43.164.126 ) Loss for the year
Penghasilan komprehensif lain
– setelah pajak 16, 14 - - 161.447 - - 161.447 Other comprehensive income – net of tax
Saldo tanggal 31 Desember 2024 654.244.579 335.487.439 (2.527.593 ) 9.600.000 (424.054.867 ) 572.749.558 Balance as at December 31, 2024
Rugi tahun berjalan Loss for the year
- - - - (81.550.411 ) (81.550.411 )
Rugi komprehensif lain
– setelah pajak 16, 14 - - (157.502 ) - - (157.502 ) Other comprehensive loss – net of tax
Saldo tanggal 31 Desember 2025 654.244.579 335.487.439 (2.685.095 ) 9.600.000 (505.605.278 ) 491.041.645 Balance as at December 31, 2025
Catatan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan. The accompanying notes form an integral part of these financial statements.
4
Page 442
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK PT RADANA BHASKARA FINANCE TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir Pada For the Year Ended
Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI: ACTIVITIES:
Penerimaan kas dari: Cash received from:
Pembiayaan 5.011.942.449 4.762.242.985 Financing
Pembiayaan bersama 49.279.935 - Joint financing
Piutang yang telah dihapusbukukan 5.189.036 21 26.467.554 Recovery of written-off receivables
Pendapatan bunga bank 2.026.063 20 1.606.444 Interest income
Lain-lain 20.920.869 26.930.271 Others
Total 5.089.358.352 4.817.247.254 Total
Pengeluaran kas untuk: Cash disbursements for:
Transaksi pembiayaan baru (4.920.440.554) (5.171.218.832) New financing transactions
Beban bunga dan keuangan (276.215.538) (225.223.606) Interest and financing charges
Beban gaji dan tunjangan (59.051.332) (58.574.901) Salaries and benefits expenses
Transaksi pembiayaan bersama (1.897.200) - Joint financing transactions
Transaksi bunga pembiayaan
bersama (43.173) - Interest on joint financing transactions
Beban umum dan administrasi (86.658.026) (27.673.971) General and administrative expenses
Beban asuransi - (3.779.629) Insurance expenses
Beban pajak penghasilan (544.768) (444.055) Income tax expense
Lain-lain (811.070) - Others
Total (5.345.661.661) (5.486.914.994) Total
Kas neto digunakan untuk Net cash used in
aktivitas operasi (256.303.309) (669.667.740) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES:
Proceeds from sale of property
Penerimaan dari penjualan aset tetap 169.414 9 12.500 and equipment
Akuisisi aset tetap (98.867) 9 (4.559.018) Acquisiton of property and equipment
Kas neto diperoleh dari
(digunakan untuk) Net cash provided by (used in)
aktivitas investasi 70.547 (4.546.518) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN: ACTIVITIES:
Penerimaan pinjaman bank 4.276.438.153 12, 33 2.857.621.581 Proceeds from bank loans
Pembayaran pinjaman bank (4.020.139.629) 12, 33 (2.093.920.346) Payments of bank loans
Payments of principal portion of
Pembayaran porsi pokok liabilitas sewa (3.308.868) 10 (3.941.713) lease liabilities
Kas neto yang diperoleh dari Net cash provided by
aktivitas pendanaan 252.989.656 759.759.522 financing activities
Catatan terlampir merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
5
Page 443
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK PT RADANA BHASKARA FINANCE TBK
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir Pada For the Year Ended
Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) (lanjutan) unless otherwise stated) (continued)
Catatan/
2025 Notes 2024
Dampak perubahan selisih kurs
mata uang terhadap kas, Effect of exchange rate changes on
setara kas dan cerukan (732.117) - cash on hand and in banks
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS (3.243.106) 85.545.264 CASH ON HAND AND IN BANKS
KAS DAN SETARA KAS CASH ON HAND AND IN BANKS
AWAL TAHUN 153.261.843 67.716.579 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH ON HAND AND IN BANKS
AKHIR TAHUN 149.286.620 5 153.261.843 AT END OF YEAR
Catatan terlampir merupakan bagian yang tidak The accompanying notes form an integral part of these
terpisahkan dari laporan keuangan. financial statements.
6
Page 444
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Radana Bhaskara Finance Tbk PT Radana Bhaskara Finance Tbk
(Perusahaan) didirikan dengan nama (the “Company”) was incorporated under the
PT Indonesia Lease Corporation pada tanggal name of PT Indonesia Lease Corporation on
20 September 1972 berdasarkan Akta Notaris September 20, 1972 according to the Notarial
yang dibuat di hadapan Frederik Alexander Deed No. 41 made before Frederik Alexander
Tumbuan No. 41. Anggaran Dasar Perusahaan Tumbuan. The Company’s Articles of
disahkan oleh Menteri Kehakiman Republik Association was approved by the Minister of
Indonesia pada tanggal 20 November 1972 Justice of the Republic of Indonesia on
dalam Surat Keputusan No. Y.A.5/244/25 dan November 20, 1972 based on the Decision Letter
telah diumumkan dalam Tambahan No.7 dari No. Y.A.5/244/25 and published in Supplement
Berita Negara Republik Indonesia No. 56 No. 7 of the State Gazette of the Republic of
tanggal 23 Januari 1973. Nama Perusahaan Indonesia No. 56 dated January 23, 1973. The
telah mengalami beberapa kali perubahan, Company’s name has been amended several
terakhir menjadi PT Radana Bhaskara times, the latest to PT Radana Bhaskara Finance
Finance Tbk berdasarkan Akta Notaris No. 136 Tbk based on the Notarial Deed No. 136 dated
tanggal 21 Mei 2014 yang dibuat di hadapan May 21, 2014 made before Jimmy Tanal, S.H.,
Jimmy Tanal, S.H., M.Kn. Perubahan tersebut M.Kn. The amendment has been approved by
telah telah disetujui oleh Menteri Hukum dan the Minister of Law and Human Rights in the
Hak Asasi Manusia dengan Surat Decision Letter No. AHU-16301.AH.01.02. Year
No. AHU- 16301.AH.01.02.Tahun 2014 tanggal 2014 dated June 9, 2014.
9 Juni 2014.
Anggaran Dasar Perusahaan telah mengalami The Articles of Association has been amended
beberapa kali perubahan, terakhir sesuai several times, lastly with Notarial Deed No. 33
dengan Akta Notaris yang dibuat di hadapan dated December 14, 2021 made before Mala
Mala Mukti, S.H., LL.M No. 33 tanggal Mukti, S.H., LL.M concerning changes in Article
14 Desember 2021 tentang perubahan 4 paragraph 2 of the Company’s Articles of
Pasal 4 ayat (2) Anggaran Dasar Perusahaan Association in connection with the exercise of
sehubungan dengan pelaksanaan Peningkatan Capital Increase Without Preemptive Rights.
Modal Tanpa Hak Memesan Efek Terlebih This amendment has been received and
dahulu. Perubahan tersebut telah diterima dan registered by the Minister of Laws and Human
di catat oleh Menteri Hukum dan Hak Asasi Rights of the Republic of Indonesia in the Letter
Manusia Republik Indonesia melalui surat No. AHU-AH.01.03-0487819 dated December
No. AHU-AH.01.03-0487819 tanggal 20, 2021.
20 Desember 2021.
Sesuai dengan pasal 3 Anggaran Dasar Based on Article 3 of the Company’s Articles of
Perusahaan, ruang lingkup kegiatan Association, the scope of activities of
Perusahaan adalah menjalankan usaha dalam the Company comprises of financing activities
bidang lembaga pembiayaan, yang meliputi: under:
a. Pembiayaan investasi a. Investment financing
b. Pembiayaan modal kerja b. Working capital financing
c. Pembiayaan multiguna c. Multi purpose financing
d. Kegiatan usaha pembiayaan lain d. Other financing business activities based on
berdasarkan persetujuan Otoritas Jasa the approval of the Financial Services
Keuangan. Authority.
7
Page 445
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information
(continued)
Sesuai dengan pasal 3 Anggaran Dasar Based on Article 3 of the Company’s Articles of
Perusahaan, ruang lingkup kegiatan Association, the scope of activities of
Perusahaan adalah menjalankan usaha dalam the Company comprises of financing activities
bidang lembaga pembiayaan, yang meliputi: under: (continued)
(lanjutan)
e. Sewa operasi (operating lease) dan/atau e. Operating lease and/or fee based activities
kegiatan berbasis fee sepanjang tidak as long as not contradictory with the
bertentangan dengan peraturan regulation in financial services sector.
perundang-undangan disektor jasa
keuangan
f. Kegiatan Unit Syariah Perusahaan f. Activities of Sharia Business Units of
Pembiayaan, yang meliputi: Financing Companies, which include:
(1) Pembiayaan Jual beli; (1) Selling and buying financing;
(2) Pembiayaan Investasi; dan/atau (2) Investment financing; and/or
(3) Pembiayaan jasa. (3) Services financing.
Perusahaan memperoleh izin usaha dalam The Company obtained its licence to operate as
bidang usaha perusahaan pembiayaan a finance company from the Minister of
dari Menteri Keuangan Republik Finance of the Republic of Indonesia based on
Indonesia berdasarkan Surat Keputusan Decision Letter No. 187/KMK.06/2001
No. 187/KMK.06/2001 yang terakhir diubah and the latest has been amended
dengan Surat Keputusan Menteri Keuangan by the Minister of Finance of the Republic of
Republik Indonesia No. KEP-012/KM.12.2006 Indonesia in Decision Letter
tanggal 19 Juni 2006. Pada saat ini, No. KEP-012/KM.12.2006 dated June 19,
Perusahaan terutama bergerak dalam bidang 2006. Currently, the Company is mainly
pembiayaan. Pada tahun 2012, Perusahaan engaged in financing activities. In 2012, the
menambah ruang lingkup kegiatannya dengan Company added its scope of activities with
pembiayaan konsumen berbasis Syariah, consumer financing based on Sharia, based on
berdasarkan Akta Notaris dibuat di hadapan Notarial Deed dated August 10, 2012 made
Dr. Irawan Soerodjo, S.H., M.Si., No. 142 before Dr. Irawan Soerodjo, S.H., M.Si., No.
tanggal 10 Agustus 2012 yang telah disetujui 142 which has been approved by the Minister
oleh Menteri Hukum dan Hak Asasi Manusia of Law and Human Rights in Letter
dalam Surat No. AHU-5025.AH.01.02. Tahun No. AHU-5025.AH.01.02. Year 2012 dated
2012 tanggal 26 September 2012. September 26, 2012.
Kantor pusat Perusahaan berlokasi di Gedung The Company’s head office is located at Cibis
Cibis Nine Lantai 11, Unit W 16, Nine Building 11th Floor, Unit W 16,
JL. TB Simatupang No. 2, RT.001 RW 005, JL. TB Simatupang No. 2, RT.001 RW 005,
Kelurahan Cilandak Timur, Kecamatan Kelurahan Cilandak Timur, Pasar Minggu
Pasar Minggu, Jakarta 12560. Hingga Subdistrict, Jakarta 12560. Until December 31,
31 Desember 2025 Perusahaan tidak memiliki 2025, the Company does not have any branch
kantor cabang. offices.
Perusahaan induk langsung Perusahaan The Company’s immediate parent company is
adalah Rubicon Investments Holding Pte. Ltd., Rubicon Investments Holding Pte. Ltd.,
didirikan dan berkedudukan di Singapura, dan incorporated and domiciled in Singapore and
perusahaan induk utamanya adalah its ultimate parent company is Archipelago
Archipelago Capital Partners Pte. Ltd., juga Capital Partners Pte. Ltd., also incorporated
didirikan dan berkedudukan di Singapura. and domiciled in Singapore.
8
Page 446
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Perusahaan b. Initial Public Offering of the Company’s
Shares
Berdasarkan Surat Badan Pengawas Pasar In accordance with the Letter No.
Modal dan Lembaga Keuangan (BAPEPAM- S-4606/BL/2011 dated April 27, 2011 of the
LK) No. S-4606/BL/2011 tanggal 27 April 2011, Capital Market and Financial Institution
Pernyataan Pendaftaran Perusahaan dalam Supervisory Agency (BAPEPAM-LK), the
rangka Penawaran Umum Perdana telah Company’s Registration Statement on its Initial
dinyatakan efektif. Pada tanggal 10 Mei 2011, Public Offering of shares was declared
Perusahaan mencatatkan 1.540.000.000 effective. On May 10, 2011, the Company listed
(jumlah penuh) lembar sahamnya dari modal 1,540,000,000 (full amount) shares out of its
ditempatkan dan disetor penuh dengan nilai issued and fully paid shares with nominal value
nominal Rp100 (jumlah penuh) per saham di of Rp100 (full amount) per share on the
Bursa Efek Indonesia (BEI). Indonesia Stock Exchange (IDX).
Perusahaan melakukan Penawaran Umum The Company made an Initial Public Offering
Perdana sejumlah 460.000.000 (jumlah penuh) of 460,000,000 (full amount) shares with a
saham dengan nilai nominal Rp100 (jumlah nominal value of Rp100 (full amount) per share
penuh) per saham melalui Bursa Efek through the Indonesia Stock Exchange with
Indonesia dengan harga penawaran perdana initial price offering of Rp 200 (full amount) per
Rp 200 (jumlah penuh) per saham. Perusahaan share. The Company recorded additional paid-
mencatat tambahan modal disetor sejumlah in capital amounting to Rp 40,082,859 from the
Rp 40.082.859 dari hasil penawaran umum exercise of the initial public offering (Note 17).
perdana (Catatan 17).
c. Penawaran Umum Terbatas I Saham c. Limited Public Offering I of the Company’s
Perusahaan Shares
Berdasarkan Surat Otoritas Jasa Keuangan In accordance with the Letter No. S-
No. S-293/D/04/2015 tanggal 26 Juni 2015, 293/D/04/2015 dated June 26, 2015 of the
Pernyataan Pendaftaran Perusahaan dalam Financial Service Authority, the Company’s
rangka Penawaran Umum Terbatas I (PUT I) Registration Statement on its Limited Public
telah dinyatakan efektif. Perusahaan Offering I (PUT I) of shares was declared
melakukan PUT I dalam rangka penerbitan Hak effective. The Company did the PUT I in
Memesan Efek Terlebih Dahulu (HMETD) relation with the issuance of Pre-emptive
sebanyak-banyaknya 986.831.999 (jumlah Rights totaling 986,831,999 (full amount)
penuh) saham dengan nilai nominal Rp100 shares with a par value of Rp100 (full amount).
(jumlah penuh). Untuk setiap pemegang saham
Each shareholder who has 100,000 shares is
yang mempunyai 100.000 saham berhak atas
64.080 HMETD dengan harga pelaksanaan entitled to 64,080 Pre-emptive Rights with
Rp190 per saham. exercise price of Rp190 per share.
Perusahaan melakukan PUT I sejumlah The Company conducted Limited Public
789.668.917 (jumlah penuh) saham dengan Offering I of 789,668,917 (full amount) shares
nilai nominal Rp100 (jumlah penuh) per saham with a par value of Rp100 (full amount) per
melalui Bursa Efek Indonesia dengan harga share through the Indonesia Stock Exchange
pelaksanaan Rp190 (jumlah penuh) per saham. with exercise price of Rp190 (full amount) per
Perusahaan mencatat tambahan modal disetor share. The Company recorded additional paid-
sejumlah Rp 68.424.003 dari hasil PUT I saham in capital amounting to Rp 68,424,003 from the
(Catatan 17). exercise of the Limited Public Offering I
(Note 17).
9
Page 447
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Penawaran Umum Terbatas II Saham d. Limited Public Offering II of the Company’s
Perusahaan Shares
Berdasarkan Surat Otoritas Jasa In accordance the Letter No. S-173/D.04/2019
Keuangan No. S-173/D.04/2019 tanggal dated November 19, 2019 of the Financial
19 November 2019, Pernyataan Pendaftaran Service Authority, the Company’s Registration
Perusahaan dalam rangka Penawaran Umum Statement on its Limited Public Offering II (PUT
Terbatas II (PUT II) telah dinyatakan efektif. II) was declared effective. The Company did
Perusahaan melakukan PUT II dalam rangka the PUT II in relation with the issuance of Pre-
penerbitan Hak Memesan Efek Terlebih Dahulu emptive Rights totaling 3,867,250,402 (full
(HMETD) sebanyak-banyaknya 3.867.250.402 amount) shares with a nominal value of Rp100
(jumlah penuh) saham dengan nilai nominal
(full amount). Each shareholder who has 50
Rp100 (jumlah penuh). Untuk setiap pemegang
shares is entitled to 83 Pre-emptive Rights with
saham yang mempunyai 50 saham berhak atas
83 HMETD dengan harga pelaksanaan Rp150 exercise price of Rp150 per share (full
per saham (nilai penuh). amount).
Perusahaan melakukan PUT II sejumlah The Company conducted PUT II of its
3.767.303.873 (jumlah penuh) saham dengan 3,767,303,873 (full amount) shares with a
nilai nominal Rp100 (jumlah penuh) per saham nominal value of Rp100 (full amount) per share
melalui Bursa Efek Indonesia dengan harga through the Indonesia Stock Exchange with
pelaksanaan Rp150 (jumlah penuh) per saham. exercise price of Rp150 (full amount) per
Perusahaan mencatat tambahan modal disetor share. The Company recorded additional paid-
sejumlah Rp 183.587.176 dari hasil PUT II in capital amounting to Rp 183,587,176 from
saham (Catatan 17). the exercise of the Limited Public Offering II
(Note 17).
e. Penambahan Modal Tanpa Hak Memesan e. Capital Increase Without Pre-emptive Rights
Efek Terlebih Dahulu
Berdasarkan risalah Rapat Umum Pemegang In accordance with the Minutes of the
Saham Luar Biasa sebagaimana dinyatakan Extraordinary General Meeting of Shareholders
dalam Akta Notaris No. 33 tanggal 24 Juni 2021 as stated in the Notarial Deed No. 33 dated June
dibuat di hadapan notaris Mala Mukti, S.H., 24, 2021 made before Mala Mukti, S.H., LL.M
LL.M. Pemegang saham yang mewakili public notary. Shareholders representing
6.073.983.774 lembar saham atau 99,62% dari 6,073,983,74 shares or 99,62% of total issued
jumlah seluruh saham yang beredar, Direksi shares, the Board of Directors and the Board of
dan Dewan Komisaris menyetujui untuk Commissioners approved to implement the plan
rencana pelaksanaan Peningkatan Modal to increase capital by issuing shares without pre-
Tanpa Hak Memesan Efek Terlebih Dahulu emptive rights for a maximum of 10% of the
(Penambahan Modal Tanpa HMETD) dengan issued and fully paid shares, or equivalent to
menerbitkan paling banyak 10% dari modal 609,697,278 shares with a nominal value of
ditempatkan dan disetor penuh, atau setara Rp100 per share.
dengan 609.697.278 lembar saham dengan
nilai nominal Rp100 per saham.
Pelaksanaan Penambahan Modal Tanpa Hak The Implementation of Capital Increase without
Memesan Efek Terlebih Dahulu (PMTHMETD) Pre-emptive Rights (PMTHMETD) was carried
dilakukan pada tanggal 26 November 2021 out on November 26, 2021 as per approval from
sesuai persetujuan Direktur PT Bursa Efek Board of Director of Indonesia Stock Exchange
Indonesia dalam surat nomor number S-0876/BEI.PP1/11-2021 dated
S-0876/BEI.PP1/11-2021 tanggal November 22, 2021 by issuing 445,473,000 new
22 November 2021 dengan menerbitkan shares to public shareholders with a nominal
445.473.000 lembar saham baru kepada value of Rp100 per share and an exercise price
pemegang saham publik dengan nilai nominal of Rp200 per share. The Company recorded
sebesar Rp100 per saham dan dengan harga additional paid-in capital of Rp43,393,401 from
pelaksanaan sebesar Rp200 per saham. this issuance (Note 17).
Perusahaan mencatat tambahan modal disetor
sebesar Rp 43.393.401 dari penerbitan ini
(Catatan 17).
10
Page 448
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Penawaran Umum Terbatas Efek Utang f. Limited Public Offering of the Company’s
Perusahaan Debt Securities
Perusahaan menerbitkan Wesel Bayar Jangka The Company issued the following Medium-
Menengah sebagai berikut: Term Notes:
Tingkat bunga
tetap per tahun/
Obligasi/ Nilai nominal/ Fixed interest Tanggal Terbit/ Jatuh tempo/
Bonds Nominal value rate per annum Issue date Due date
31 Oktober 2012/ 31 Oktober 2015/
MTN I 2012 Rp 100.000.000 10% October 2012 October 2015
17 September 2014/ 17 Maret 2016/
MTN 2014 Seri A USD 1.400.000 5% September 2014 March 2016
7 Oktober 2014/ 6 April 2016/
MTN 2014 Seri B USD 8.500.000 5% September 2014 April 2016
3 Februari 2015/ 3 Februari 2018/
MTN I 2015 Rp 50.000.000 13,00% February 2015 February 2018
MTN Syariah 6 November 2015/ 16 November 2016/
Mudharabah 2015 Rp 100.000.000 10,75% November 2015 November 2016
MTN Syariah 11 Februari 2016/ 21 Februari 2017/
Mudharabah 2016 Rp 142.000.000 10,75% February 2016 February 2017
28 Oktober 2016/ 26 Oktober/
MTN I 2016 Seri A Rp 99.000.000 10,25% October 2016 October 2018
16 November 2016/ 18 November/
MTN I 2016 Seri B Rp 101.000.000 10,25% Novemberr 2016 November 2018
28 Oktober 2016/ 3 Februari/
MTN I 2015 Seri A Rp 50.000.000 13,00% October 2016 February 2018
14 November 2016/ 07 November/
MTN II 2016 Seri A Rp 70.000.000 10,00% November 2016 November 2018
14 November 2016/ 14 November/
MTN II 2016 Seri B Rp 60.000.000 10,00% November 2016 November 2018
14 November 2016/ 21 November/
MTN II 2016 Seri C Rp 70.000.000 10,00% November 2016 November 2018
MTN I Syariah Mudharaba 7 Februari 2017/ 8 Februari/
2017 Seri A Rp 70.000.000 10,00% February 2017 February 2019
MTN I Syariah Mudharabah 7 Februari 2017/ 15 Februari/
2017 Seri B Rp 70.000.000 10,00% February 2017 February 2019
MTN I Syariah Mudharabah 7 Februari 2017/ 22 Februari/
2017 Seri C Rp 60.000.000 10,00% February 2017 February 2019
14 Juni 2017/ 11 Juni 2019/
MTN I 2017 Seri A Rp 60.000.000 10,00% June 2017 June 2019
14 Juni 2017/ 18 Juni 2019/
MTN I 2017 Seri B Rp 65.000.000 10,00% June 2017 June 2019
14 Juni 2017/ 25 Juni 2019/
MTN I 2017 Seri C Rp 60.000.000 10,00% June 2017 June 2019
12 April 2018/ 17 April 2019/
MTN II 2018 Rp 75.000.000 10,50% April 2018 April 2019
11
Page 449
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Penawaran Umum Terbatas Efek Utang f. Limited Public Offering of the Company’s
Perusahaan (lanjutan) Debt Securities (continued)
Pada tanggal 7 Februari 2017, Perusahaan On February 7, 2017, the Company issued
menerbitkan Wesel Bayar Jangka Menengah I Syariah Mudharabah Radana Finance
Syariah Mudharabah Radana Finance Tahun Medium-Term Notes I Tahun 2017 Series A, B
2017 Seri A, B dan C (MTN I Syariah 2017 Seri and C (MTN I Syariah 2017 Series A, B and C)
A, B dan C) dengan nilai nominal masing- with nominal value of Rp 70,000,000,
masing sebesar Rp 70.000.000, Rp 70,000,000 and Rp 60,000,000,
Rp 70.000.000 dan Rp 60.000.000. respectively. The Company appointed
Perusahaan menunjuk PT Asta Kapital Asia PT Asta Kapital Asia as arranger. MTN I
sebagai arranger. MTN I Syariah 2017 Seri A,
Syariah 2017 Series A, B and C matured on
B dan C masing-masing jatuh tempo pada
February 8, 2019, February 15, 2019 and
tanggal 8 Februari 2019,15 Februari 2019 dan
22 Februari 2019 dan dikenakan tingkat bagi February 22, 2019, respectively, with a sharing
hasil setara dengan 10,00% per tahun. yield at rate equivalent to 10.00% per annum.
Perusahaan telah melakukan pelunasan MTN I The Company has fully paid MTN I Syariah
Syariah 2017 Seri A, B, C pada tanggal jatuh 2017 Series A, B, C on their due dates.
tempo.
Pada tanggal 14 Juni 2017, Perusahaan On June 14, 2017, the Company issued
menerbitkan Wesel Bayar Jangka Menengah Medium-Term Notes MTN I Radana Finance
MTN I Radana Finance Tahun 2017 Seri A, B Tahun 2017 Series A, B and C with nominal
dan C (MTN I 2017 Seri A, B dan C) dengan value of Rp 60,000,000, Rp 65,000,000 and
nilai nominal masing-masing sebesar Rp 60,000,000, respectively. The Company
Rp 60.000.000, Rp 65.000.000 dan appointed PT Asta Kapital Asia as arranger.
Rp 60.000.000. Perusahaan menunjuk PT Asta MTN I 2017 Series A, B and C will mature on
Kapital Asia sebagai arranger. MTN I 2017 Seri June 11, 2019, June 18, 2019 and June 25,
A, B dan C masing-masing akan jatuh tempo
2019, respectively, and bear fixed interest rate
pada tanggal 11 Juni 2019, 18 Juni 2019 dan
of 10.00% per annum. The Company has fully
25 Juni 2019 dan dikenakan suku bunga tetap
sebesar 10,00% per tahun. Perusahaan telah paid Radana Finance Medium-Term Notes I
melakukan pelunasan Wesel Bayar Jangka Tahun 2017 Series A, B and C (MTN I Tahun
Menengah I Radana Finance Tahun 2017 Seri 2017 Series A, B, dan C) on their due dates.
A, B dan C (MTN I Tahun 2017 Seri A, B, C)
pada tanggal jatuh tempo.
Pada tanggal 12 April 2018, Perusahaan On April 12, 2018, the Company issued
menerbitkan Wesel Bayar Jangka Menengah Medium-Term Notes MTN II Radana Finance
MTN II Radana Finance Tahun 2018 dengan Tahun 2018 with nominal value of
nilai nominal sebesar Rp 75.000.000. Rp 75,000,000. The Company appointed
Perusahaan menunjuk PT Asta Kapital Asia PT Asta Kapital Asia as arranger. MTN II
sebagai arranger. MTN II Radana Finance Radana Finance Tahun 2018 matured on April
Tahun 2018 jatuh tempo pada tanggal 17, 2019, and bears fixed interest rate of
17 April 2019 dan dikenakan suku bunga tetap 10.50% per annum. The Company has fully
sebesar 10,50% per tahun. Perusahaan telah paid Medium-Term Notes MTN II Radana
melakukan pelunasan Wesel Bayar Jangka
Finance Tahun 2018 (MTN II 2018) on its due
Menengah MTN II Radana Finance Tahun 2018
(MTN II 2018) pada tanggal jatuh tempo. date.
12
Page 450
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Dewan Komisaris dan Direksi, Dewan g. Boards of Commissioners and Directors,
Pengawas Syariah, Komite Audit dan Sharia Supervisory Board, Audit
Karyawan Committee and Employees
Susunan Dewan Komisaris, Direksi The members of the Company’s Boards of
Perusahaan, Dewan Pengawas Syariah dan Commissioners and Directors, Sharia
Komite Audit pada tanggal 31 Desember 2025 Supervisory Board and Audit Committee as at
adalah sebagai berikut: December 31, 2025 are as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama merangkap President Commissioner concurrently
Komisaris Independen Ir Gottfried Tampubolon Independent Commissioner
Komisaris Chan Kiat Commissioner
Komisaris Independen Rahardja Alimhamzah Independent Commissioner
Direksi Board of Directors
Direktur Utama Lim Eng Khim President Director
Direktur Josephine Regina Dameria Sambajon Director
Direktur Setiawan Nurtjahja Director
Dewan Pengawas Syariah Sharia Supervisory Board
Ketua H. Ikhwan Abidin Basri, MA, Msc. Chairman
Komite Audit Audit Committee
Ketua Rahardja Alimhamzah Chairman
Anggota Setiawan Kriswanto Member
Anggota Sandra Aulia Member
Susunan Dewan Komisaris, Direksi The members of the Company’s Boards of
Perusahaan, Dewan Pengawas Syariah dan Commissioners and Directors, Sharia
Komite Audit pada tanggal 31 Desember 2024 Supervisory Board and Audit Committee as at
adalah sebagai berikut: December 31, 2024 are as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Ir Gottfried Tampubolon*) President Commissioner
Komisaris Chan Kiat Commissioner
Komisaris Sigit Priambodo Commissioner
Komisaris Independen Rahardja Alimhamzah Independent Commissioner
Direksi Board of Directors
Direktur Utama Lim Eng Khim President Director
Direktur Rizalsyah Riezky Director
Direktur Josephine Regina Dameria Sambajon Director
Direktur Setiawan Nurtjahja Director
Dewan Pengawas Syariah Sharia Supervisory Board
Ketua H. Ikhwan Abidin Basri, MA, Msc. Chairman
Komite Audit Audit Committee
Ketua Rahardja Alimhamzah Chairman
Anggota Setiawan Kriswanto Member
Anggota Sandra Aulia Member
*) Telah diangkat berdasarkan keputusan Rapat Umum *) Has been appointed based on the decision of General
Pemegang Saham tanggal 26 Juni 2024. Efektif setelah Meeting of Shareholders on June 26, 2024. Effective
dikeluarkannya penetapan lulus kemampuan dan after the issuance of passing of fit and proper test from
kepatutan dari OJK. OJK.
13
Page 451
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
g. Dewan Komisaris dan Direksi, Dewan g. Boards of Commissioners and Directors,
Pengawas Syariah, Komite Audit dan Sharia Supervisory Board, Audit
Karyawan (lanjutan) Committee and Employees (continued)
Personil manajemen kunci Perusahaan meliputi Key management personnel of the Company
Dewan Komisaris dan Direksi. Total are the Boards of Commisioners and Directors.
kompensasi yang diterima Dewan Komisaris Total compensation received by the members
dan Direksi Perusahaan adalah sebagai of the Company’s Boards of Commissioners
berikut: and Directors are as follows:
Tahun yang berakhir pada tanggal
31 Desember /
Year ended December 31
2025 2024
Dewan Komisaris Board of Commissioners
Imbalan kerja jangka pendek 1.842.000 1.830.000 Short-term benefits
Direksi Board of Directors
Imbalan kerja jangka pendek Short-term benefits and
dan imbalan lainnya 9.940.795 11.925.132 other benefits
Total 11.782.795 13.755.132 Total
Tidak ada kompensasi dalam bentuk imbalan There are no compensation of post-employment
pasca kerja, imbalan kerja jangka panjang benefits, other long-term benefits, termination
lainnya, pesangon pemutusan kontrak kerja benefits and share-based payment for key
dan pembayaran berbasis saham untuk management personnel.
personil manajemen kunci.
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024,
Perusahaan mempunyai masing-masing 153 the Company has 153 and 145 employees,
dan 145 karyawan (tidak diaudit). respectively (unaudited).
Manajemen bertanggung jawab atas Management is responsible for the preparation
penyusunan dan penyajian wajar laporan and fair presentation of these financial
keuangan ini, sesuai dengan Standar Akuntansi statements, in accordance with Indonesian
Keuangan Indonesia, yang diselesaikan dan Financial Accounting Standards, which were
disetujui untuk diterbitkan oleh Direksi completed and authorized for issuance by the
Perusahaan pada tanggal 16 Maret 2026. Company’s Directors on March 16, 2026.
14
Page 452
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR BARU DAN REVISI 2. ADOPTION OF NEW AND REVISED STANDARDS
a. Amandemen/Penyesuaian Standar yang a. Amandements/Improvements to Standards
Berlaku Efektif pada Tahun Berjalan Effective in the Current Year
Dalam tahun berjalan, Perusahaan telah In the current year, the Company has applied
menerapkan sejumlah amendments/improvements to PSAK that are
amendemen/penyesuaian PSAK yang relevan relevant to its operations and effective for
dengan operasinya dan efektif untuk periode accounting period beginning on or after
akuntansi yang dimulai pada atau setelah January 1, 2025. The adoption of these revised
1 Januari 2025. Penerapan atas PSAK revisi PSAKs does not result in changes to the
tidak mengakibatkan perubahan atas kebijakan Company’s accounting policies and has no
akuntansi Perusahaan dan tidak memiliki material effect on the amounts reported for the
dampak material terhadap jumlah yang current or prior years.
dilaporkan pada tahun berjalan atau tahun
tahun sebelumnya.
• PSAK 221 (Amendemen), “Pengaruh • PSAK 221 (Amendment), “The Effects of
Perubahan Kurs Valuta Asing”: Kekurangan Changes in Foreign Exchange Rates”:
Ketertukaran” Lack of Exchangeability
Amandemen ini mensyaratkan entitas untuk This amendment requires an entity to
menerapkan pendekatan yang konsisten apply a consistent approach to assessing
dalam menilai apakah suatu mata uang whether a currency is exchangeable into
dapat ditukar dengan mata uang lain dan, another currency and, when it is not, to
jika tidak, dalam menentukan nilai tukar determining the exchange rate to use and
yang akan digunakan dan pengungkapan the disclosures to provide.
yang harus diberikan.
b. Standar dan Amendemen/Penyesuaian b. Standards and Amendments/Improvements
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan
Pada tanggal persetujuan laporan keuangan, At the date of authorization of these financial
standar dan amendemen-amendemen atas statements, the following standards and
PSAK yang relevan bagi Perusahaan, yang amendments to PSAK relevant to the Company
telah diterbitkan namun belum berlaku efektif, were issued but not effective, with early
dengan penerapan dini diijinkan, adalah application permitted:
sebagai berikut:
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2026 January 1, 2026
• Amendemen PSAK 109, “Instrumen • Amendments to PSAK 109, “Financial
Keuangan” dan PSAK 107, “Instrumen Instruments” and PSAK 107,” Financial
Keuangan: Pengungkapan”: Klasifikasi dan Instruments: Disclosure”: Classification
Pengukuran Instrumen Keuangan and Measurement of Financial Instrument
Amendemen tersebut mengklarifikasi The amendments clarify the requirements
persyaratan yang terkait dengan tanggal related to the date of recognition and
penghentian pengakuan aset keuangan derecognition of financial assets and
dan liabilitas keuangan, dengan financial liabilities, with an exception for
pengecualian untuk penghentian derecognition of financial liabilities settled
pengakuan liabilitas keuangan yang via an electronic transfer; the
diselesaikan melalui transfer elektronik; requirements for assessing contractual
persyaratan untuk menilai karakteristik arus cash flow characteristics of financial
kas kontraktual dari aset keuangan, dengan assets, with additional guidance on
panduan tambahan tentang penilaian fitur assessment of contingent features; and
kontinjensi; dan karakteristik pinjaman non- the characteristics of non-recourse loans
course dan instrumen yang terkait secara and contractually linked instruments.
kontraktual.
15
Page 453
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR BARU DAN REVISI 2. ADOPTION OF NEW AND REVISED STANDARDS
(lanjutan) (continued)
b. Standar dan Amendemen/Penyesuaian b. Standards and Amendments/Improvements
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan (lanjutan) (continued)
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2026 (lanjutan) January 1, 2026 (continued)
• Amendemen PSAK 109, “Instrumen • Amendments to PSAK 109, “Financial
Keuangan” dan PSAK 107, “Instrumen Instruments” and PSAK 107,” Financial
Keuangan: Pengungkapan”: Klasifikasi dan Instruments: Disclosure”: Classification
Pengukuran Instrumen Keuangan and Measurement of Financial Instrument
(lanjutan) (continued)
Amendemen tersebut juga The amendments also introduce additional
memperkenalkan persyaratan disclosure requirements for equity
pengungkapan tambahan untuk instrumen instruments at fair value through other
ekuitas yang diukur pada nilai wajar melalui comprehensive income and for financial
penghasilan komprehensif lain dan untuk instruments with contingent features.
instrumen keuangan dengan fitur
kontinjensi.
• Penyesuaian Tahunan 2024 terhadap • 2024 Annual Improvements to PSAK 107,
PSAK 107, “Instrumen Keuangan: “Financial Instruments: Disclosures”,
Pengungkapan”, PSAK 109, “Instrumen PSAK 109, “Financial Instruments”, PSAK
Keuangan”, PSAK 110, “Laporan Keuangan 110, “Consolidated Financial Statements”
Konsolidasian” dan PSAK 207, “Laporan and PSAK 207, “Statement of Cash Flows”
Arus Kas”
Penyesuaian tahunan ini terbatas pada These annual improvements are limited to
amendemen yang mengklarifikasi susunan amendments that either clarify the wording
kata (wording) atau pembetulan minor atas or correct relatively minor unintended
konsekuensi yang tidak diintensikan, consequences, oversights or conflicts
kekeliruan, atau persyaratan yang between requirements in the standards.
bertentangan dalam standar.
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2027 January 1, 2027
• PSAK 118, “Penyajian dan Pengungkapan • PSAK 118, “Presentation and Disclosure in
dalam Laporan Keuangan” Financial Statements”
PSAK 118 menggantikan PSAK 201, PSAK 118 supersedes PSAK 201,
mempertahankan banyak prinsip yang ada retaining many existing principles but
tetapi secara signifikan mengubah cara significantly changing how entities report
entitas melaporkan “laba atau rugi “operating profit or loss.”
operasional.”
16
Page 454
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR BARU DAN REVISI 2. ADOPTION OF NEW AND REVISED STANDARDS
(lanjutan) (continued)
b. Standar dan Amendemen/Penyesuaian b. Standards and Amendments/Improvements
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan (lanjutan) (continued)
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2027 (lanjutan) January 1, 2027 (continued)
• PSAK 118, “Penyajian dan Pengungkapan • PSAK 118, “Presentation and Disclosure in
dalam Laporan Keuangan” (lanjutan) Financial Statements” (continued)
PSAK ini menetapkan struktur yang jelas It establishes a defined structure for the
untuk laporan laba rugi dengan statement of profit or loss, categorising
mengelompokkan pos-pos ke dalam items into operating, investing, financing,
kategori operasi, investasi, pembiayaan, income taxes and discontinued operations.
pajak penghasilan, dan operasi yang The standard mandates specific
dihentikan. Standar ini mewajibkan disclosures, including management-
pengungkapan tertentu, termasuk ukuran defined performance measures (“MPMs”),
kinerja tetapan manajemen (UKTM), yang allowing investors to understand
memungkinkan investor memahami management's view of the company's
bagaimana pandangan manajemen atas financial performance and how these
kinerja keuangan perusahaan dan measures compare to those defined in
bagaimana ukuran tersebut dibandingkan PSAK 118.
dengan ukuran yang didefinisikan dalam
PSAK 118.
Meskipun PSAK 118 tidak memengaruhi Even though PSAK 118 will not impact the
pengakuan atau pengukuran pos-pos recognition or measurement of items in the
dalam laporan keuangan, dampaknya financial statements, its impacts on
terhadap penyajian dan pengungkapan presentation and disclosure are expected
diperkirakan akan sangat luas, terutama to be pervasive, in particular those related
yang berkaitan dengan laporan kinerja to the statement of financial performance
keuangan dan penyediaan UKTM dalam and providing MPM within the financial
laporan keuangan. statements.
Manajemen saat ini sedang menilai secara Management is currently assessing the
rinci implikasi penerapan standar baru ini detailed implications of applying the new
pada laporan keuangan Perusahaan. Dari standard on the Company’s financial
penilaian awal, secara garis besar, statements. From the high-level
dampak potensial berikut telah preliminary assessment performed, the
diidentifikasi: following potential impacts have been
identified:
• Meskipun adopsi PSAK 118 tidak • Although the adoption of PSAK 118
akan berpengaruh pada laba neto will have no impact on the Company’s
Perusahaan, Perusahaan net profit, the Company expects that
mengharapkan pengelompokan pos Grouping items of income and
pendapatan dan beban dalam laporan expenses in the statement of profit or
laba rugi ke dalam kategori baru akan loss into the new categories will
memengaruhi cara perhitungan dan impact how operating profit is
pelaporan laba operasi. Dari penilaian calculated and reported. From the
dampak garis besar yang dilakukan high-level impact assessment that the
Perusahaan, pos-pos berikut mungkin Company has performed, the
berpotensi memengaruhi laba operasi: following items might potentially
impact operating profit:
17
Page 455
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR BARU DAN REVISI 2. ADOPTION OF NEW AND REVISED STANDARDS
(lanjutan) (continued)
b. Standar dan Amendemen/Penyesuaian b. Standards and Amendments/Improvements
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan (lanjutan) (continued)
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2027 (lanjutan) January 1, 2027 (continued)
• PSAK 118, “Penyajian dan Pengungkapan • PSAK 118, “Presentation and Disclosure in
dalam Laporan Keuangan” (lanjutan) Financial Statements” (continued)
a. Perbedaan nilai tukar yang saat a. Foreign exchange differences
ini digabungkan dalam pos currently aggregated in the line
‘pendapatan lain dan item ‘other income and other
keuntungan/(kerugian) lain – gains/(losses) – net’ in operating
neto’ dalam laba operasi mungkin profit might need to be
perlu dipisahkan, dengan disaggregated, with some foreign
beberapa keuntungan atau exchange gains or losses
kerugian dari nilai tukar disajikan presented below operating profit.
di bawah laba operasi.
b. PSAK 118 memiliki persyaratan b. PSAK 118 has specific
khusus mengenai kategori di requirements on the category in
mana keuntungan atau kerugian which derivative gains or losses
derivatif diakui – yaitu kategori are recognised – which is the
yang sama dengan pendapatan same category as the income and
dan beban yang dipengaruhi oleh expenses affected by the risk that
risiko yang dikelola oleh derivatif the derivative is used to manage.
tersebut. Meskipun Perusahaan Although the Company currently
saat ini mengakui beberapa recognises some gains or losses
keuntungan atau kerugian dalam in operating profit and others in
laba operasi dan lainnya dalam finance costs, there might be a
biaya keuangan, mungkin akan change to where these gains or
terjadi perubahan mengenai losses are recognised, and the
tempat di mana keuntungan atau Company is currently evaluating
kerugian tersebut diakui, dan the need for change.
Perusahaan saat ini sedang
mengevaluasi kebutuhan untuk
melakukan perubahan.
• Pos-pos yang disajikan dalam laporan • The line items presented on the
keuangan utama mungkin akan primary financial statements might
berubah akibat penerapan konsep change as a result of the application of
‘ringkasan terstruktur yang berguna’ the concept of ‘useful structured
dan prinsip yang ditingkatkan summary’ and the enhanced
mengenai agregasi dan disaggregasi. principles on aggregation and
Selain itu, karena goodwill akan disaggregation. In addition, since
disajikan secara terpisah dalam goodwill will be required to be
laporan posisi keuangan, Perusahaan separately presented in the statement
akan memisahkan goodwill dan aset of financial position, the Company will
tidak berwujud lainnya serta disaggregate goodwill and other
menyajikannya secara terpisah dalam intangible assets and present them
laporan posisi keuangan. separately in the statement of financial
position.
18
Page 456
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR BARU DAN REVISI 2. ADOPTION OF NEW AND REVISED STANDARDS
(lanjutan) (continued)
b. Standar dan Amendemen/Penyesuaian b. Standards and Amendments/Improvements
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan (lanjutan) (continued)
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2027 (lanjutan) January 1, 2027 (continued)
• PSAK 118, “Penyajian dan Pengungkapan • PSAK 118, “Presentation and Disclosure in
dalam Laporan Keuangan” (lanjutan) Financial Statements” (continued)
• Perusahaan tidak mengharapkan • The Company does not expect there
adanya perubahan signifikan dalam to be a significant change in the
informasi yang saat ini diungkapkan information that is currently disclosed
dalam catatan, karena persyaratan in the notes because the requirement
untuk mengungkapkan informasi to disclose material information
material tetap tidak berubah; namun, remains unchanged; however, the
cara pengelompokan informasi way in which the information is
tersebut mungkin berubah sebagai Grouped might change as a result of
akibat dari prinsip the aggregation/ disaggregation
agregasi/disaggregasi. Selain itu, principles. In addition, there will be
akan ada pengungkapan baru yang significant new disclosures required
signifikan yang diwajibkan untuk: for:
a. UKTM; a. MPM;
b. rincian jenis beban untuk pos-pos b. a break-down of the nature of
yang disajikan berdasarkan expenses for line items presented
fungsi dalam kategori operasi by function in the operating
laporan laba rugi – rincian ini category of the statement of profit
hanya diperlukan untuk beberapa or loss – this break-down is only
jenis beban tertentu; dan required for certain nature
c. untuk periode tahunan pertama expenses; and
penerapan PSAK 118, c. for the first annual period of
rekonsiliasi untuk setiap pos application of PSAK 118, a
dalam laporan laba rugi antara reconciliation for each line item in
angka yang telah disajikan ulang the statement of profit or loss
berdasarkan penerapan between the restated amounts
PSAK 118 dan angka yang presented by applying PSAK 118
sebelumnya disajikan and the amounts previously
berdasarkan PSAK 201. presented applying PSAK 201.
19
Page 457
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. PENERAPAN STANDAR BARU DAN REVISI 2. ADOPTION OF NEW AND REVISED STANDARDS
(lanjutan) (continued)
b. Standar dan Amendemen/Penyesuaian b. Standards and Amendments/Improvements
Standar Telah Diterbitkan Tapi Belum to Standards Issued not yet Adopted
Diterapkan (lanjutan) (continued)
Efektif untuk periode yang dimulai pada atau Effective for periods beginning on or after
setelah tanggal 1 Januari 2027 (lanjutan) January 1, 2027 (continued)
• PSAK 118, “Penyajian dan Pengungkapan • PSAK 118, “Presentation and Disclosure in
dalam Laporan Keuangan” (lanjutan) Financial Statements” (continued)
• Dari perspektif laporan arus kas, akan • From a cash flow statement
ada perubahan cara penyajian bunga perspective, there will be changes to
diterima dan bunga dibayar. Bunga how interest received and interest paid
dibayar akan disajikan sebagai arus are presented. Interest paid will be
kas pendanaan dan bunga diterima presented as financing cash flows and
akan disajikan sebagai arus kas interest received as investing cash
investasi, yang merupakan perubahan flows, which is a change from current
dari penyajian saat ini sebagai bagian presentation as part of operating cash
dari arus kas operasi. flows.
• PSAK 413, “Penurunan Nilai” • PSAK 413, “Impairment”
PSAK 413 mengatur tentang penurunan PSAK 413 regulates the impairment of
nilai atas aset keuangan syariah dan sharia financial assets and the recognition
pengakuan provisi kafalah penjaminan of kafalah provisions for credit risk
risiko kredit. PSAK 413 menggunakan guarantees. PSAK 413 uses the concept
konsep ekspektasi kerugian (expected loss) of expected loss which requires the
yang mensyaratkan pengakuan penyisihan recognition of provisions for expected
untuk ekspektasi kerugian penurunan nilai. impairment losses. The calculation reflects
Perhitungannya mencerminkan jumlah the unbiased and probability-weighted
tidak bias dan probabilitas tertimbang dan amount and reasonable and supportable
informasi wajar dan tersokong, serta tidak information, and does not reflect the time
mencerminkan nilai waktu atas uang. value of money.
Sampai dengan tanggal penerbitan laporan As at the issuance date of the financial
keuangan, dampak dari penerapan standar dan statements, the effects of adopting these
amendemen tersebut terhadap laporan standard and amendments on the financial
keuangan tidak dapat diketahui atau diestimasi statements are not known nor reasonably
oleh manajemen. estimable by management.
20
Page 458
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL INFORMATION
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of Financial
Statements
Laporan keuangan PT Radana Bhaskara The financial statements of PT Radana
Finance Tbk disusun berdasarkan Standar Bhaskara Finance Tbk have been prepared in
Akuntansi Keuangan Indonesia dan Peraturan- accordance with Indonesian Financial
Peraturan serta Pedoman Penyajian dan Accounting Standards and the Regulations and
Pengungkapan Laporan Keuangan yang Guidelines on Financial Statement
diterbitkan oleh Otoritas Jasa Keuangan (OJK). Presentation and Disclosures issued by the
Financial Services Authority (Otoritas Jasa
Keuangan or “OJK”).
Kebijakan akuntansi yang diterapkan dalam The accounting policies adopted in the
penyusunan laporan keuangan adalah selaras preparation of the financial statements are
dengan kebijakan akuntansi yang diterapkan consistent with those made in the preparation
dalam penyusunan laporan keuangan of the Company’s financial statements for the
Perusahaan untuk tahun yang berakhir pada year ended December 31, 2024, except for the
tanggal 31 Desember 2024, kecuali bagi adoption of several amended SAKs. As
penerapan beberapa SAK yang telah direvisi. disclosed in Note 2, several amended and
Seperti diungkapkan dalam Catatan 2, published accounting standards were adopted
beberapa standar akuntansi yang telah direvisi effective January 1, 2025.
dan diterbitkan, diterapkan efektif tanggal
1 Januari 2025.
Perusahaan telah menyusun laporan keuangan The Company has prepared the financial
dengan dasar bahwa Perusahaan akan terus statements on the basis that it will continue to
mempertahankan kelangsungan usaha. operate as a going concern.
Laporan keuangan, kecuali untuk laporan arus The financial statements, except for the
kas, disusun berdasarkan dasar akrual dengan statement of cash flows, have been prepared
menggunakan konsep harga perolehan. on the accrual basis using the historical cost
basis of accounting.
Laporan arus kas disusun dengan The statement of cash flows is prepared based
menggunakan metode langsung dengan on the direct method by classifying cash flows
mengelompokkan arus kas dalam aktivitas on the basis of operating, investing, and
operasi, investasi dan pendanaan. financing activities.
Mata uang penyajian yang digunakan dalam The presentation currency used in the
penyusunan laporan keuangan adalah Rupiah, preparation of the financial statements is the
yang merupakan mata uang fungsional Indonesian Rupiah, which is the Company’s
Perusahaan. functional currency.
21
Page 459
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of Financial
(lanjutan) Statements (continued)
Untuk memberikan pemahaman yang lebih baik In order to provide further understanding of the
atas kinerja keuangan Perusahaan, karena sifat financial performance of the Company, due to
dan/atau jumlahnya yang signifikan, beberapa the significance of their nature and/or amount,
item pendapatan dan beban telah disajikan several items of income or expense have been
secara terpisah. shown separately.
b. Transaksi dan Saldo dalam Mata Uang Asing b. Foreign Currency Transactions and
dan Translasi Saldo Balances Translation
Mata uang penyajian yang digunakan pada The presentation currency used in the financial
laporan keuangan adalah Rupiah, yang juga statements is Rupiah, which is also the
merupakan mata uang fungsional Perusahaan. functional currency the Company. The
Perusahaan menentukan mata uang Company determines its own functional
fungsionalnya dan laporan keuangannya diukur currency and its financial statements are
menggunakan mata uang fungsional tersebut. measured using that functional currency.
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
dalam Rupiah berdasarkan kurs yang berlaku recorded in Rupiah at the rates of exchange
pada saat transaksi dilakukan. Pada setiap prevailing at the time the transactions are
akhir periode pelaporan, aset dan liabilitas made. At the end of each the reporting period,
moneter dalam mata uang asing dijabarkan monetary assets and liabilities denominated in
sesuai dengan rata-rata kurs jual dan beli yang foreign currencies are adjusted to reflect the
diterbitkan oleh Bank Indonesia pada tanggal average of the selling and buying rates of
transaksi perbankan terakhir untuk periode exchange prevailing at the last banking
yang bersangkutan, dan laba atau rugi kurs transaction date of the period, as published by
yang timbul, dikreditkan atau dibebankan pada Bank Indonesia, and any resulting gains or
operasi periode yang bersangkutan. losses are credited or charged to operations of
the current period.
Pos-pos non moneter yang diukur pada nilai Non-monetary items carried at fair value that
wajar dalam valuta asing dijabarkan kembali are denominated in foreign currencies are
pada kurs yang berlaku pada tanggal ketika retranslated at the rates prevailing at the date
nilai wajar ditentukan. Pos nonmoneter yang when the fair value was determined. Non-
diukur dalam biaya historis dalam valuta asing monetary items that are measured in terms of
tidak dijabarkan kembali. historical cost in a foreign currency are not
retranslated.
Selisih kurs diakui dalam laba rugi pada periode Exchange differences are recognized in profit or
saat terjadinya. loss in the period in which they arise.
Kurs yang digunakan untuk menjabarkan ke The exchange rates used for translation into
mata uang Rupiah, mata uang penyajian Rupiah, the Company’s presentation currency,
Perusahaan, pada tanggal 31 Desember 2025 as at December 31, 2025 and 2024 are as
dan 2024, adalah sebagai berikut: follows
2025 2024
1 Dolar AS/Rupiah 16.782 16.162 US Dollar 1/Rupiah
22
Page 460
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Transaksi dengan Pihak-pihak Berelasi c. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is
yang terkait dengan Perusahaan: related to the Company:
a. Orang atau anggota keluarga dekatnya a. A person or a close member of that person’s
yang mempunyai relasi dengan family is related to the Company if that
Perusahaan jika orang tersebut: person:
i) memiliki pengendalian atau i) has control or joint control over the
pengendalian atas Perusahaan; Company;
ii) memiliki pengaruh signifikan atas ii) has significant influence over the
Perusahaan; atau Company; or,
iii) manajemen kunci Perusahaan atau iii) is a member of the key management
entitas induk Perusahaan. personnel of the Company or of a parent
of the Company.
b. Suatu entitas berelasi dengan Perusahaan b. An entity is related to the Company if any of
jika memenuhi salah satu hal berikut: the following conditions applies:
i) entitas dan Perusahaan adalah anggota i) the entity and the Company are members
dari grup yang sama (artinya entitas of the same group (which means that
induk, entitas anak, dan entitas anak each parent, subsidiary and fellow
berikutnya saling berelasi dengan subsidiary is related to the others).
entitas lainnya). ii) one entity is an associate or joint
ii) satu entitas adalah entitas asosiasi atau venture of the other entity (or an
ventura dari entitas lain (atau entitas associate or joint venture of a member
asosiasi atau ventura yang merupakan of a group of which the other entity is a
anggota suatu grup, yang mana entitas member).
lain tersebut adalah anggotanya). iii) both entities are joint ventures of the
iii) kedua entitas tersebut adalah ventura same third party.
dari pihak ketiga yang sama.
iv) satu entitas adalah ventura dari entitas iv) one entity is a joint venture of a third
ketiga dan entitas yang lain adalah entity and the other entity is an
entitas asosiasi dari entitas ketiga. associate of the third entity.
v) entitas tersebut adalah suatu program v) the entity is a post-employment
imbalan pasca kerja untuk imbalan kerja defined benefit plan for the benefit of
dari Perusahaan atau entitas yang employees of either the Company or
terkait dengan Perusahaan. an entity related to the Company.
vi) entitas yang dikendalikan atau vi) the entity is controlled or jointly
dikendalikan oleh orang yang controlled by a person identified in a).
diidentifikasi dalam huruf a).
vii) orang yang diidentifikasi dalam huruf vii) a person identified in a.(i) has
a.(i) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau merupakan manajemen is a member of the key management
kunci entitas (atau entitas induk dari personnel of the entity (or of a parent
entitas). of the entity).
viii) entitas, atau anggota dari kelompok viii) the entity, or any member of a group of
yang mana entitas merupakan bagian which it is a part, provides key
dari kelompok tersebut, menyediakan management personnel services to the
jasa manajemen kunci kepada Company or to the parent of the
Perusahaan atau kepada entitas induk Company.
dari Perusahaan.
ix) entitas yang merupakan entitas anak ix) an entity which is a subsidiary of an
dari entitas asosiasi atau ventura associate or joint venture of the
bersama dari Perusahaan. Company.
23
Page 461
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
c. Transaksi dengan Pihak-pihak Berelasi c. Transactions with Related Parties
(lanjutan) (continued)
Transaksi signifikan yang dilakukan dengan Significant transactions with related parties,
pihak-pihak berelasi, baik dilakukan dengan whether or not made at similar terms and
kondisi dan persyaratan yang sama dengan conditions as those done with third parties, are
pihak ketiga maupun tidak, diungkapkan pada disclosed in the financial statements.
laporan keuangan.
d. Instrumen Keuangan d. Financial Instruments
Perusahaan mengklasifikasikan Perusahaan The Company classifies financial instruments
keuangan menjadi aset keuangan dan liabilitas into financial assets and financial liabilities. A
keuangan. Instrumen keuangan adalah setiap financial instrument is any contract that gives
kontrak yang menimbulkan aset keuangan rise to a financial asset of one entity and a
pada satu entitas dan liabilitas keuangan atau financial liability or equity instrument of another
Perusahaan ekuitas pada entitas lain. entity.
Aset keuangan dan liabilitas keuangan diakui Financial assets and financial liabilities are
pada laporan posisi keuangan pada saat recognized on the statement of financial
Perusahaan menjadi salah satu pihak dalam position when the Company becomes a party to
ketentuan kontraktual instrumen tersebut. the contractual provisions of the instrument.
Klasifikasi Classification
i. Aset keuangan i. Financial assets
Aset keuangan diklasifikasikan pada saat Financial assets are classified, at initial
pengakuan awal dan selanjutnya diukur recognition, and subsequently measured
pada (i) biaya perolehan diamortisasi, (ii) at (i) amortized cost, (ii) fair value through
nilai wajar melalui laba rugi (“FVTPL”), dan profit or loss (“FVTPL”), or (iii) fair value
(iii) nilai wajar melalui penghasilan through other comprehensive income
komprehensif lain (“FVTOCI”). (“FVTOCI”).
Perusahaan mengukur aset keuangan pada The Company measures financial assets
biaya perolehan diamortisasi jika kedua at amortized cost if both of the following
kondisi berikut dipenuhi: conditions are met:
• Aset keuangan dikelola dalam model • The financial asset is held within a
bisnis yang bertujuan untuk memiliki business model with the objective to
aset keuangan dalam rangka hold financial assets in order to collect
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
• Persyaratan kontraktual dari aset • The contractual terms of the financial
keuangan pada tanggal tertentu asset give rise on specified dates to
meningkatkan arus kas yang semata cash flows that are solely payments of
dari pembayaran pokok dan bunga principal and interest (“SPPI”) on the
(“SPPI”) dari jumlah pokok terutang. principal amount outstanding.
24
Page 462
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Klasifikasi (lanjutan) Classification (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Agar dapat diklasifikasikan dan diukur In order for a financial asset to be classified
pada biaya perolehan diamortisasi atau and measured at amortized cost or
FVTOCI, aset keuangan harus memiliki FVTOCI, it needs to give rise to cash flows
arus kas yang semata dari pembayaran that are solely payments of principal and
pokok dan bunga dari jumlah pokok interest on the principal amount
terutang. Pengujian ini dikenal sebagai outstanding. This assessment is referred to
SPPI testing dan dilakukan pada tingkat as SPPI testing and it is performed at
instrumen. instrument level.
Model bisnis Perusahaan dalam mengelola The Company’s business model for
aset keuangan mengacu kepada managing financial assets refers to how it
bagaimana Perusahaan mengelola aset manages its financial assets in order to
keuangan untuk menghasilkan arus kas. generate cash flows. The business model
Model bisnis menentukan apakah arus kas determines whether cash flows will result
akan dihasilkan dari memperoleh arus kas from collecting contractual cash flows,
kontraktual, menjual aset keuangan atau selling the financial assets, or both.
keduanya.
Aset keuangan Perusahaan terdiri dari kas The Company’s financial assets consist of
dan setara kas, piutang pembiayaan, cash on hand and in banks, financing
piutang lain-lain dan aset lain-lain – uang receivables, other receivables and other
jaminan sewa yang diklasifikasikan assets – rent deposits classified as
sebagai aset keuangan yang diukur financial assets at amortized cost. The
dengan biaya perolehan diamortisasi. Company has no financial assets
Perusahaan tidak memiliki aset keuangan measured at FVTPL and FVTOCI.
yang diukur pada nilai wajar melalui FVTPL
dan FVTOCI.
ii. Liabilitas keuangan ii. Financial liabilities
Perusahaan mengklasifikasikan liabilitas The Company classifies its financial
keuangannya pada pengakuan awal liabilities, at initial recognition, as: (i)
sebagai (i) liabilitas keuangan diukur pada financial liabilities at FVTPL or (ii) financial
FVTPL atau (ii) liabilitas keuangan diukur liabilities measured at amortized cost.
pada biaya perolehan diamortisasi.
Liabilitas keuangan Perusahaan terdiri dari The Company’s financial liabilities consist
pinjaman bank, transaksi utang of bank loans, financing transaction
pembiayaan, utang premi asuransi, biaya payables, insurance premium payables,
masih harus dibayar, liabilitas sewa dan accrued expenses, lease liabilities and
utang lain-lain yang diklasifikasikan other payables classified as financial
sebagai liabilitas keuangan yang diukur liabilities at amortized cost. The Company
dengan biaya perolehan diamortisasi. has no financial liabilities measured at
Perusahaan tidak memiliki liabilitas FVTPL.
keuangan yang diukur pada FVTPL.
25
Page 463
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Pengakuan dan Pengukuran Recognition and Measurement
Aset keuangan dan liabilitas keuangan pada Financial assets and financial liabilities are
awalnya diukur pada nilai wajar. Biaya initially measured at fair value. Transaction
transaksi yang dapat diatribusikan secara costs that are directly attributable to the
langsung dengan perolehan atau penerbitan acquisition or issue of financial assets and
aset keuangan dan liabilitas keuangan financial liabilities are added to or deducted
ditambahkan atau dikurangkan dari nilai wajar from the fair value of the financial assets and
aset keuangan dan liabilitas keuangan, jika financial liabilities, as appropriate, on initial
diperlukan, pada pengakuan awal. Biaya recognition. Transaction costs directly
transaksi yang dapat diatribusikan secara attributable to the acquisition of financial assets
langsung dengan perolehan aset keuangan or financial liabilities at fair value through profit
dan liabilitas keuangan pada nilai wajar melalui or loss are recognized immediately in profit or
laba rugi diakui langsung pada laba rugi. loss.
i. Aset keuangan i. Financial assets
Pembelian atau penjualan aset keuangan Purchases or sales of financial assets that
yang memerlukan penyerahan aset dalam require delivery of assets within a time
kurun waktu yang telah ditetapkan oleh frame established by regulation or
peraturan atau kebiasaan yang berlaku di convention in the marketplace (regular
pasar (pembelian yang lazim) diakui pada way trades) are recognized on the trade
tanggal perdagangan, yaitu tanggal date, i.e., the date that the Company
Perusahaan berkomitmen untuk membeli commits to buy or sell the asset.
atau menjual aset tersebut.
Aset keuangan diukur pada biaya Financial assets at amortized cost are
perolehan diamortisasi setelah pengakuan subsequently measured using the
awal diukur menggunakan metode suku effective interest method and are subject
bunga efektif dan merupakan subjek to impairment. Gains and losses are
penurunan nilai. Keuntungan dan kerugian recognized in profit or loss when the asset
diakui pada laba rugi saat aset dihentikan is derecognized, modified or impaired.
pengakuannya, dimodifikasi atau
mengalami penurunan nilai.
ii. Liabilitas keuangan ii. Financial liabilities
Liabilitas keuangan yang bukan merupakan Financial liabilities that are not 1)
1) imbalan kontinjen dari pihak pengakuisisi contingent consideration of an acquirer in
dalam kombinasi bisnis, 2) dimiliki untuk a business combination, 2) held-for-
diperdagangkan, atau 3) ditetapkan trading, or 3) designated as at FVTPL, are
sebagai FVTPL, selanjutnya diukur pada subsequently measured at amortized cost
biaya perolehan diamortisasi dengan using the effective interest method.
menggunakan metode suku bunga efektif.
Metode Suku Bunga Efektif Effective Interest Method
Metode suku bunga efektif adalah metode yang Effective interest method is a method used in
digunakan dalam menghitung biaya perolehan the calculation of the amortized cost of a
diamortisasi dari aset keuangan atau liabilitas financial asset or a financial liability and in the
keuangan dan dalam pengalokasian dan allocation and recognition of the interest income
pengkuan pendapatan bunga atau beban or interest expense in profit or loss over the
bunga pada laporan laba rugi selama periode relevant period.
relevan.
26
Page 464
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Metode Suku Bunga Efektif (lanjutan) Effective Interest Method (continued)
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that exactly
secara tepat mendiskontokan estimasi discounts estimated future cash payments or
pembayaran atau penerimaan kas masa depan receipts through the expected life of the
selama perkiraan umur dari aset atau liabilitas financial asset or financial liability to the gross
keuangan dengan jumlah tercatat bruto aset carrying amount of a financial asset or to the
keuangan atau biaya perolehan diamortisasi amortized cost of a financial liability. When
dari liabilitas keuangan. Pada saat menghitung calculating the effective interest rate, an entity
suku bunga efektif, entitas mengestimasi arus shall estimate the expected cash flows by
kas ekspektasian dengan mempertimbangkan considering all the contractual terms of the
seluruh persyaratan kontraktual dari instrumen financial instrument (for example, prepayment,
keuangan tersebut (sebagai contoh, extension, call and similar options) but shall not
percepatan pelunasan, perpanjangan, opsi beli consider the expected credit losses. The
dan opsi-opsi serupa), tetapi tidak calculation includes all fees and points paid or
mempertimbangkan kerugian kredit received between parties to the contract that
ekspektasian. Perhitungan mencakup seluruh are an integral part of the effective interest rate,
fee (imbalan) dan komisi yang dibayarkan atau transaction costs, and all other premiums or
diterima oleh pihak-pihak yang terlibat dalam discounts.
kontrak yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif, biaya
transaksi, dan seluruh premium atau diskonto
lainnya.
Saling Hapus dari Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and financial liabilities are
hapus dan nilai netonya dilaporkan dalam offset and the net amount reported in the
laporan posisi keuangan jika, dan hanya jika, statement of financial position if, and only if,
terdapat hak yang berkekuatan hukum untuk there is a currently enforceable legal right to
melakukan saling hapus atas jumlah yang telah offset the recognized amounts and there is an
diakui dari aset keuangan dan liabilitas intention to settle on a net basis, or to realize
keuangan tersebut dan terdapat intensi untuk the assets and settle the liabilities
menyelesaikan dengan menggunakan dasar simultaneously.
neto, atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara bersamaan.
Hak saling hapus harus ada pada saat ini dan A right to offset must be available today rather
tidak bersifat kontinjen atas terjadinya suatu than being contingent on a future event and
peristiwa di masa depan dan harus dapat must be exercisable by any of the
dieksekusi oleh pihak lawan, baik dalam situasi counterparties, both in the normal course of
bisnis normal dan dalam peristiwa gagal bayar, business and in the event of default, insolvency
peristiwa kepailitan atau kebangkrutan. or bankruptcy.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Perusahaan mengakui cadangan untuk The Company recognizes an allowance for
kerugian kredit ekspektasian (“ECL”) atas expected credit losses (“ECL”) on investments
instrumen utang diukur pada biaya perolehan in debt instruments that are measured at
diamortisasi. amortized cost.
27
Page 465
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Pengukuran kerugian kredit ekspektasian The measurement of expected credit losses is
merupakan fungsi dari probability of default, a function of the probability of default, loss given
loss given default (yaitu besarnya kerugian jika default (i.e. the magnitude of the loss if there is
terjadi gagal bayar) dan eksposur pada gagal a default) and the exposure at default. The
bayar. Penilaian probability of default dan loss assessment of the probability of default and loss
given default berdasarkan data historis yang given default is based on historical data
disesuaikan dengan informasi masa depan. adjusted by forward-looking information.
Adapun eksposur atas gagal bayar, untuk aset As for the exposure at default, for financial
keuangan, diwakili oleh nilai tercatat bruto aset assets, this is represented by the assets’ gross
pada tanggal pelaporan; untuk kontrak jaminan carrying amount at the reporting date; for
keuangan, eksposur mencakup jumlah yang financial guarantee contracts, the exposure
ditarik pada tanggal pelaporan, ditambah includes the amount drawn down as at the
dengan jumlah yang diperkirakan akan ditarik reporting date, together with any additional
di masa depan sebelum tanggal gagal bayar amounts expected to be drawn down in the
yang ditentukan berdasarkan tren historis, future by default date determined based on
pemahaman Perusahaan mengenai kebutuhan historical trend, the Company’s understanding
pembiayaan masa depan yang spesifik dari of the specific future financing needs of the
debiturnya, dan informasi perkiraan masa debtors, and other relevant forward-looking
depan lainnya yang relevan. information.
ECL didasarkan pada perbedaan antara arus ECL are based on the difference between the
kas kontraktual yang tertuang dalam kontrak contractual cash flows due in accordance with
dan seluruh arus kas yang diharapkan akan the contract and all the cash flows that the
diterima Perusahaan, didiskontokan Company expects to receive, discounted at an
menggunakan suku bunga efektif awal. Arus approximation of the original effective interest
kas yang diharapkan akan diterima tersebut rate. The expected cash flows will include cash
mencakup arus kas dari penjualan agunan flows from the sale of collateral held or other
yang dimiliki atau perluasan perbaikan risiko- credit enhancements that are integral to the
kredit lainnya yang merupakan bagian integral contractual terms.
dari persyaratan kontrak.
ECL diakui dalam dua tahap. Untuk risiko kredit ECL are recognized in two stages. For credit
atas instrumen keuangan yang tidak exposures for which there has not been a
mengalami peningkatan secara signifikan sejak significant increase in credit risk since initial
pengakuan awal, ECL dilakukan untuk kerugian recognition, ECL are provided for credit losses
kredit yang diakibatkan oleh peristiwa gagal that result from default events that are possible
bayar yang mungkin terjadi dalam 12 bulan ke within the next 12-months (a 12-month ECL).
depan (ECL 12 bulan). Untuk risiko kredit atas For those credit exposures for which there has
instrumen keuangan yang mengalami been a significant increase in credit risk since
peningkatan secara signifikan sejak pengakuan initial recognition, a loss allowance is required
awal, penyisihan kerugian dilakukan sepanjang for credit losses expected over the remaining
sisa umurnya, terlepas dari waktu terjadinya life of the exposure, irrespective of the timing of
gagal bayar (ECL sepanjang umurnya). the default (a lifetime ECL).
28
Page 466
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Peningkatan risiko kredit secara signifikan Significant increase in credit risk
Dalam menilai apakah risiko kredit pada In assessing whether the credit risk on a
instrumen keuangan telah meningkat secara financial instrument has increased significantly
signifikan sejak pengakuan awal, Perusahaan since initial recognition, the Company compares
membandingkan risiko gagal bayar yang terjadi the risk of a default occurring on the financial
pada instrumen keuangan pada tanggal instrument as at the reporting date with the risk
pelaporan dengan risiko gagal bayar yang of a default occurring on the financial instrument
terjadi pada instrumen keuangan pada tanggal as at the date of initial recognition.
pengakuan awal.
Dalam melakukan penilaian, Perusahaan In making this assessment, the Company
mempertimbangkan baik informasi kuantitatif considers both quantitative and qualitative
maupun kualitatif yang wajar dan mendukung, information that is reasonable and supportable,
termasuk pengalaman historis dan informasi including historical experience and forward-
bersifat perkiraan masa depan, yang tersedia looking information that is available without
tanpa biaya atau upaya berlebihan. Informasi undue cost or effort. Forward-looking
masa depan yang dipertimbangkan mencakup information considered includes the future
prospek masa depan industri di mana debitur prospects of the industries in which the
Perusahaan beroperasi, yang diperoleh dari Company’s debtors operate, obtained from
laporan ahli ekonomi, analis keuangan, badan economic expert reports, financial analysts,
pemerintah, lembaga terkait, dan organisasi governmental bodies, relevant think-tanks and
serupa lainnya, serta pertimbangan berbagai other similar organizations, as well as
sumber eksternal aktual dan prakiraan consideration of various external sources of
informasi ekonomi yang terkait dengan operasi actual and forecast economic information that
inti Perusahaan. relate to the Company’s core operations.
Secara khusus, informasi berikut In particular, the following information is taken
diperhitungkan ketika menilai apakah risiko into account when assessing whether credit risk
kredit telah meningkat secara signifikan sejak has increased significantly since initial
pengakuan awal: (a) indikasi pihak peminjam recognition: (a) indications that the debtors or a
atau kelompok pihak peminjam mengalami group of debtors is experiencing significant
kesulitan keuangan signifikan, (b) wanprestasi financial difficulty, (b) default or delinquency in
atau tunggakan pembayaran bunga atau interest or principal payments, (c) the probability
pokok, (c) kemungkinan bahwa mereka akan that they will enter bankruptcy or other financial
dinyatakan pailit atau melakukan reorganisasi reorganization and (d) where observable data
keuangan lainnya dan (d) di mana data yang indicate that there is a measurable decrease in
dapat diobservasi mengindikasikan bahwa ada the estimated future cash flows, such as
terukur penurunan arus kas estimasi masa changes in arrears or economic conditions that
mendatang, seperti perubahan tunggakan atau correlate with defaults.
kondisi ekonomi yang berkorelasi dengan
wanprestasi.
29
Page 467
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Definisi gagal bayar Definition of default
Perusahaan menganggap hal-hal berikut ini The Company considers the following as
merupakan peristiwa gagal bayar untuk tujuan constituting an event of default for internal credit
manajemen risiko kredit internal karena risk management purposes as historical
pengalaman historis menunjukkan bahwa aset experience indicates that financial assets that
keuangan yang memenuhi salah satu kriteria meet either of the following criteria are generally
berikut umumnya tidak dapat dipulihkan: not recoverable:
• ketika terdapat pelanggaran persyaratan • when there is a breach of financial
keuangan oleh debitur; atau covenants by the debtor; or
• informasi yang dikembangkan secara • information developed internally or
internal atau diperoleh dari sumber obtained from external sources indicates
eksternal menunjukkan bahwa debitur that the debtor is unlikely to pay its
kemungkinan tidak akan membayar creditors, including the Company, in full
kreditornya, termasuk Perusahaan, secara (without taking into account any collateral
penuh (tanpa memperhitungkan jaminan held by the Company).
yang dimiliki oleh Perusahaan).
Terlepas dari analisis di atas, Perusahaan Irrespective of the above analysis, the
menganggap bahwa gagal bayar telah terjadi Company considers that default has occurred
ketika aset keuangan tertunggak lebih dari 120 when a financial asset is more than 120 days
hari kecuali jika Perusahaan memiliki informasi past due unless the Company has reasonable
yang wajar dan terdukung untuk menunjukkan and supportable information to demonstrate
bahwa kriteria yang lebih panjang lebih tepat. that a more lagging default criterion is more
appropriate.
Aset keuangan memburuk Credit-impaired financial assets
Aset keuangan mengalami penurunan nilai A financial asset is credit-impaired when one or
kredit ketika satu atau lebih peristiwa yang more events that have a detrimental impact on
memiliki dampak buruk pada estimasi arus kas the estimated future cash flows of that financial
masa depan dari aset keuangan tersebut telah asset have occurred. Evidence that a financial
terjadi. Bukti bahwa aset keuangan mengalami asset is credit-impaired includes observable
penurunan nilai termasuk data yang dapat data about the following events:
diobservasi tentang peristiwa berikut:
• kesulitan keuangan signifikan yang dialami • significant financial difficulty of the issuer or
penerbit atau peminjam; the borrower;
• pelanggaran kontrak, seperti peristiwa • a breach of contract, such as a default or
gagal bayar atau tunggakan; past due event;
• pihak pemberi pinjaman, untuk alasan • the lender(s) of the borrower, for economic
ekonomik atau kontraktual sehubungan or contractual reasons relatingto the
dengan kesulitan keuangan yang dialami borrower’s financial difficulty, having
pihak peminjam, telah memberikan granted to the borrower a concession(s)
konsesi pada pihak peminjam yang tidak that the lender(s) would not otherwise
mungkin diberikan jika pihak peminjam consider;
tidak mengalami kesulitan tersebut;
30
Page 468
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Aset keuangan memburuk (lanjutan) Credit-impaired financial assets (continued)
Aset keuangan mengalami penurunan nilai A financial asset is credit-impaired when one or
kredit ketika satu atau lebih peristiwa yang more events that have a detrimental impact on
memiliki dampak buruk pada estimasi arus kas the estimated future cash flows of that financial
masa depan dari aset keuangan tersebut telah asset have occurred. Evidence that a financial
terjadi. Bukti bahwa aset keuangan mengalami asset is credit-impaired includes observable
penurunan nilai termasuk data yang dapat data about the following events: (continued)
diobservasi tentang peristiwa berikut: (lanjutan)
• terjadi kemungkinan bahwa pihak • it is becoming probable that the borrower
peminjam akan dinyatakan pailit atau will enter bankruptcy or other financial
melakukan reorganisasi keuanga lainnya; reorganization;
• hilangnya pasar aktif untuk aset keuangan • the disappearance of an active market for
itu akibat kesulitan keuangan; atau that financial asset because of financial
• pembelian atau penerbitan aset keuangan difficulties; or
dengan diskon sangat besar yang • the purchase or origination of a financial
mencerminkan kerugian kredit yang asset at a deep discount that reflects the
terjadi. incurred credit losses.
Kebijakan penghapusan Write-off policy
Perusahaan menghapuskan aset keuangan The Company writes off a financial asset when
ketika ada informasi yang menunjukkan bahwa there is information indicating that the
pihak lawan berada dalam kesulitan keuangan counterparty is in severe financial difficulty and
yang buruk dan tidak ada prospek pemulihan there is no realistic prospect of recovery, e.g.
yang realistis, contoh ketika pihak lawan dalam when the counterparty has been placed under
proses likuidasi atau telah memasuki proses liquidation or has entered into bankruptcy
kebangkrutan, atau untuk hal piutang usaha, proceedings, or in the case of trade accounts
ketika jumlahnya sudah lebih dari 210 hari receivable, when the amounts are over
tertunggak, mana yang terjadi lebih dulu. 210 days past due, whichever occurs sooner.
Perusahaan mengakui keuntungan atau The Company recognizes an impairment gain
kerugian penurunan nilai dalam laba rugi untuk or loss in profit or loss for all financial
semua instrument keuangan dengan instruments with a corresponding adjustment to
penyesuaian terkait ke jumlah tercatat melalui their carrying amount through a loss allowance
akun cadangan kerugian, dan tidak mengurangi accountand does not reduce the carrying
nilai tercatat aset keuangan pada laporan posisi amount of the financial asset in the statement of
keuangan. financial position.
Penghentian Pengakuan Derecognition
i. Aset keuangan i. Financial assets
Suatu aset keuangan, atau mana yang A financial asset, or where applicable a
berlaku, bagian dari aset keuangan atau part of a financial asset or part of a group
bagian dari kelompok aset keuangan of similar financial assets, is derecognized
sejenis, dihentikan pengakuannya pada when:
saat:
a. hak kontraktual atas arus kas yang a. the contractual rights to receive cash
berasal dari aset keuangan tersebut flows from the financial asset have
berakhir; atau expired; or
31
Page 469
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penghentian Pengakuan (lanjutan) Derecognition (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
b. Perusahaan mengalihkan hak b. the Company has transferred its
kontraktual untuk menerima arus kas contractual rights to receive cash flows
yang berasal dari aset keuangan atau from the financial asset or has
menanggung kewajiban untuk assumed an obligation to pay them in
membayar arus kas yang diterima full without material delay to a third
tanpa penundaan yang material party under a “pass-through”
kepada pihak ketiga melalui suatu arrangement and either (i) has
kesepakatan penyerahan dan (i) transferred substantially all the risks
secara substansial mengalihkan and rewards of the financial asset, or
seluruh risiko dan manfaat atas (ii) has neither transferred nor retained
kepemilikan aset keuangan tersebut, substantially all the risks and rewards
atau (ii) secara substansial tidak of the financial asset, but has
mengalihkan dan tidak transferred control of the financial
mempertahankan seluruh risiko dan asset.
manfaat atas kepemilikan aset
keuangan tersebut, namun telah
mengalihkan pengendalian atas aset
keuangan tersebut.
Ketika Perusahaan telah mengalihkan When the Company has transferred its
hak untuk menerima arus kas dari suatu rights to receive cash flows from an asset
aset atau telah menandatangani or has entered into a pass-through
kesepakatan pelepasan (pass-through arrangement, and has neither transferred
arrangement), dan secara substansial nor retained substantially all of the risks
tidak mengalihkan dan tidak and rewards of the asset nor transferred
mempertahankan seluruh risiko dan control of the asset, the asset is
manfaat atas aset keuangan, maupun recognized to the extent of the Company’s
tidak mengalihkan pengendalian atas continuing involvement in the asset.
aset, aset tersebut diakui sejauh
keterlibatan berkelanjutan Perusahaan
terhadap aset keuangan tersebut.
Keterlibatan berkelanjutan yang Continuing involvement that takes the
berbentuk pemberian jaminan atas aset form of a guarantee over the transferred
yang ditransfer diukur sebesar jumlah asset is measured at the lower of the
terendah dari jumlah tercatat aset dan original carrying amount of the asset and
jumlah maksimal dari pembayaran yang the maximum amount of consideration
diterima yang mungkin harus dibayar that could be required to repay.
kembali.
Dalam hal ini, Perusahaan juga mengakui In that case, the Company also recognizes
liabilitas terkait. Aset yang dialihkan dan an associated liability. The transferred
liabilitas terkait diukur dengan dasar yang asset and the associated liability are
mencerminkan hak dan liabilitas yang measured on a basis that reflects the
masih dipertahankan Perusahaan. rights and obligations that the Perusahaan
has retained.
32
Page 470
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penghentian Pengakuan (lanjutan) Derecognition (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
Pada penghentian pengakuan aset On derecognition of a financial asset
keuangan yang diukur pada biaya measured at amortized cost, the
perolehan diamortisasi, perbedaan antara difference between the asset’s carrying
nilai tercatat aset dan jumlah imbalan amount and the sum of the consideration
yang diterima dan piutang diakui dalam received and receivable is recognized in
laba rugi profit or loss
ii. Liabilitas keuangan ii. Financial liabilities
Liabilitas keuangan dihentikan A financial liability is derecognized when
pengakuannya ketika liabilitas yang the obligation specified in the contract is
ditetapkan dalam kontrak dihentikan atau discharged or cancelled or expired.
dibatalkan atau kedaluwarsa.
Ketika liabilitas keuangan saat ini When an existing financial liability is
digantikan dengan yang lain dari pemberi replaced by another from the same lender
pinjaman yang sama dengan persyaratan on substantially different terms, or the
yang berbeda secara substansial, atau terms of an existing liability are
modifikasi secara substansial atas substantially modified, such an exchange
ketentuan liabilitas keuangan yang saat or modification is treated as a
ini ada, maka pertukaran atau modifikasi derecognition of the original liability and
tersebut dicatat sebagai penghapusan the recognition of a new liability.
liabilitas keuangan awal dan pengakuan
liabilitas keuangan baru.
Selisih antara jumlah tercatat liabilitas The difference between the carrying
keuangan yang dihentikan pengakuannya amount of the financial liability
dan imbalan yang dibayarkan dan utang derecognized and the consideration paid
diakui dalam laba rugi. and payable is recognized in profit or loss.
e. Pengukuran Nilai Wajar e. Fair Value Measurement
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas orderly transaction between market participants
dalam transaksi teratur di antara pelaku pasar at the measurement date. The fair value
pada tanggal pengukuran. Pengukuran nilai measurement is based on the presumption that
wajar didasarkan pada asumsi bahwa transaksi the transaction to sell the asset or transfer the
untuk menjual aset atau mengalihkan liabilitas liability takes place either:
akan terjadi:
1. di pasar utama untuk aset atau liabilitas 1. in the principal market for the asset or
tersebut atau; liability or;
2. jika tidak terdapat pasar utama, di pasar 2. in the absence of a principal market, in the
yang paling menguntungkan untuk aset most advantageous market for the asset or
atau liabilitas tersebut. liability.
Perusahaan harus memiliki akses ke pasar The principal or the most advantageous market
utama atau pasar yang paling menguntungkan. must be accessible to the Company.
33
Page 471
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
e. Pengukuran Nilai Wajar (lanjutan) e. Fair Value Measurement (continued)
Nilai wajar aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset participants would use when pricing the asset or
atau liabilitas tersebut, dengan asumsi bahwa liability, assuming that market participant act in
pelaku pasar bertindak dalam kepentingan their best economic interest.
ekonomi terbaiknya.
Pengukuran nilai wajar aset nonkeuangan A fair value measurement of a nonfinancial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant’s
untuk menghasilkan manfaat ekonomik dengan ability to generate economic benefits by using
menggunakan aset dalam penggunaan the asset in its highest and best use or by selling
tertinggi dan terbaiknya, atau dengan it to another market participant that would use
menjualnya kepada pelaku pasar lain yang the asset in its highest and best use.
akan menggunakan aset tersebut dalam
penggunaan tertinggi dan terbaiknya.
Perusahaan menggunakan teknik penilaian The Company uses valuation techniques that
yang sesuai dalam keadaan dan dimana data are appropriate in the circumstances and for
yang memadai tersedia untuk mengukur nilai which sufficient data are available to measure
wajar, memaksimalkan penggunaan input yang fair value, maximizing the use of relevant
dapat diobservasi yang relevan dan observable inputs and minimizing the use of
meminimalkan penggunaan input yang tidak unobservable inputs.
dapat diobservasi.
Seluruh aset dan liabilitas yang nilai wajarnya All assets and liabilities for which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the financial
keuangan, dikategorikan dalam hirarki nilai statements are categorized within the fair value
wajar, berdasarkan tingkat input terendah yang hierarchy, described as follows, based on the
signifikan terhadap keseluruhan pengukuran lowest level input that is significant to fair value
nilai wajar secara keseluruhan: measurement as a whole:
1. Level 1 - Harga kuotasian (tanpa 1. Level 1 – Quoted (unadjusted) market prices
penyesuaian) dipasar aktif untuk aset atau in active markets for identical assets or
liabilitas yang identik; liabilities;
2. Level 2 – Teknik penilaian dimana level 2. Level 2 – Valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar dapat diobservasi, value measurement is directly or indirectly
baik secara langsung maupun tidak observable;
langsung;
3. Level 3 – Teknik penilaian dimana level 3. Level 3 – Valuation techniques for which the
input terendah yang signifikan terhadap lowest level input that is significant to the fair
pengukuran nilai wajar tidak dapat value measurement is unobservable.
diobservasi.
Untuk tujuan pengungkapan nilai wajar, For the purpose of fair value disclosures, the
Perusahaan mementukan klasifikasi aset dan Company has determined classes of assets and
liabilitas berdasarkan sifat, karakteristik dan liabilities on the basis of the nature,
risikonya dan level pada hierarki nilai wajar characteristics and risks of the asset or liability
sebagaimana dijelaskan diatas. and the level of the fair value hierarchy as
explained above.
f. Kas dan Setara Kas f. Cash on Hand and in Banks
Dalam laporan posisi keuangan, uang tunai di In the statement of financial position, cash on
bank terdiri dari uang tunai dan simpanan hand in banks comprised of cash on hand and
sesuai permintaan yang tidak dijadikan agunan on-demand deposits which are not pledged as
atau dibatasi penggunaannya. collateral nor restricted for use.
34
Page 472
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
g. Uang Muka dan Biaya Dibayar di Muka g. Advances and Prepaid Expenses
Uang muka adalah uang yang telah dikeluarkan Advances are money that has been issued but
tetapi belum diakui sebagai beban pada has not been recognized as an expense in the
periode terjadinya. Uang muka diakui sebagai period in which they are incurred. Advances are
beban pada laporan perhitungan hasil usaha recognized as an expense in the calculation of
pada saat menerima laporan results of operations when receiving an
pertanggungjawaban terkait penggunaan uang accountability report regarding the use of these
muka tersebut. advances.
Biaya dibayar di muka diamortisasi dan Prepaid expenses are amortized and charged
dibebankan pada operasi selama periode to operations over the periods benefited using
manfaat masing-masing biaya dengan the straight-line method.
menggunakan metode garis lurus.
h. Aset Tetap h. Property and Equipment
Aset tetap dinyatakan sebesar biaya perolehan Property and equipment are stated at cost less
dikurangi akumulasi penyusutan dan rugi accumulated depreciation and any impairment
penurunan nilai, kecuali untuk tanah yang tidak loss, except for land which is not depreciated.
terdepresiasi. Biaya perolehan termasuk biaya Such cost includes the cost of replacing part of
penggantian bagian aset tetap pada saat biaya the property and equipment when the cost is
tersebut terjadi, jika memenuhi kriteria incurred, if the recognition criteria are met.
pengakuan. Demikian pula, pada saat inspeksi Likewise, when a major inspection is performed,
yang signifikan dilakukan, biaya inspeksi itu its cost is recognized in the carrying amount of
diakui ke dalam jumlah tercatat aset tetap the assets as a replacement if the recognition
sebagai suatu penggantian jika memenuhi criteria are met. All other repairs and
kriteria pengakuan. Semua biaya perbaikan maintenance costs that do not meet the
dan pemeliharaan lainnya yang tidak recognition criteria are recognized in profit or
memenuhi kriteria pengakuan diakui dalam loss as incurred.
laporan laba rugi pada saat terjadinya.
Penyusutan dihitung dengan menggunakan Depreciation is computed using the straight-line
metode garis lurus berdasarkan taksiran masa method over the estimated useful lives of the
manfaat ekonomis aset tetap, sebagai berikut: assets as follows:
Tahun/Years
Pengembangan bangunan yang disewa 4–8 Leasehold improvements
Kendaraan 4–8 Vehicles
Peralatan kantor 4–8 Office equipment
Jumlah tercatat aset tetap dihentikan The carrying amount of property and equipment
pengakuannya pada saat dilepaskan atau saat is derecognized upon disposal or when no
tidak ada manfaat ekonomis masa depan yang future economic benefits are expected from its
diharapkan dari penggunaannya. Ketika aset use. When propert and equipment are sold or
tetap dijual atau dihentikan, biaya perolehan, retired, the cost, accumulated depreciation and
beban akumulasi penyusutan dan kerugian any impairment losses are eliminated from the
penurunan nilai dieliminasi dari akun. accounts. Any gain or loss arising on
Keuntungan atau kerugian yang timbul dari derecognition of the assets is charged to profit
penghentian pengakuan aset diakui dalam or loss in the year the assets is derecognized.
laporan laba rugi pada tahun aset tersebut
dihentikan pengakuannya.
35
Page 473
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
h. Aset Tetap (lanjutan) h. Property and Equipment (continued)
Aset dalam penyelesaian dicatat sebesar harga Construction in progress are stated at cost, less
perolehan, dikurangi kerugian penurunan nilai any recognized impairment loss. Cost includes
yang diakui. Biaya perolehan termasuk biaya professional fees and, for qualifying assets,
profesional dan untuk aset kualifikasian, biaya borrowing costs capitalized in accordance with
pinjaman yang dikapitalisasi sesuai dengan the Company’s accounting policy.
kebijakan akuntansi Perusahaan.
Penyusutan aset dimulai saat aset tersebut Depreciation of an asset commences when the
siap untuk digunakan sesuai dengan tujuannya, assets are ready for their intended use, such as
yaitu pada saat aset tersebut berada pada when it is in the location and condition
lokasi dan kondisi yang diinginkan agar aset necessary for it to be capable of operating in the
siap digunakan sesuai dengan keinginan dan manner intended by management.
maksud manajemen.
Nilai residu, estimasi masa manfaat dan The residual values, estimated useful lives, and
metode penyusutan direviu dan disesuaikan, depreciation method are reviewed and
setiap akhir tahun, bila diperlukan, dengan adjusted, at year end, if necessary, with the
dampak dari setiap perubahan estimasi yang effect of any changes in estimate accounted for
diakui secara prospektif. on a prospective basis.
i. Penurunan Nilai Aset Nonkeuangan i. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, The Company assesses at each reporting
Perusahaan menilai apakah terdapat indikasi period whether there is an indication that an
suatu aset mengalami penurunan nilai. Jika asset may be impaired. If any such indication
terdapat indikasi tersebut atau pada saat exists, or when annual impairment testing for an
pengujian penurunan nilai aset diperlukan asset is required (i.e. an intangible asset with
(yaitu aset takberwujud dengan umur manfaat an indefinite useful life, an intangible asset not
tidak terbatas, aset takberwujud yang belum yet available for use, or goodwill acquired in a
dapat digunakan, atau goodwill yang diperoleh business combination), the Company makes an
dalam suatu kombinasi bisnis), maka estimate of the asset’s recoverable amount.
Perusahaan membuat estimasi jumlah
terpulihkan aset tersebut.
Jumlah terpulihkan suatu aset adalah jumlah An asset’s recoverable amount is the higher of
yang lebih tinggi antara nilai wajar aset atau unit the asset’s or cash-generating unit’s fair value
penghasil kas dikurangi biaya untuk menjual less costs to sell and its value in use, and is
dan nilai pakainya, dan ditentukan untuk aset determined for an individual asset, unless the
individual, kecuali aset tersebut tidak asset does not generate cash inflows that are
menghasilkan arus kas masuk yang sebagian largely independent of those from other assets
besar independen dari aset atau kelompok aset or groups of assets. Where the carrying amount
lain. Jika nilai tercatat aset lebih besar daripada of an asset or cash-generating unit exceeds its
nilai terpulihkannya, maka aset atau unit recoverable amount, the asset is considered
penghasil kas tersebut mengalami penurunan impaired and is written down to its recoverable
nilai dan nilai tercatat aset diturunkan menjadi amount and an impairment loss is recognized
sebesar nilai terpulihkannya dan rugi immediately in profit or loss, unless the relevant
penurunan nilai segera diakui dalam laba rugi, asset is carried at revalued amount, in which
kecuali aset tersebut disajikan pada jumlah the impairment loss is treated as a revaluation
revaluasian, di mana kerugian penurunan nilai decrease.
diperlakukan sebagai penurunan revaluasi.
36
Page 474
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
j. Penurunan Nilai Aset Nonkeuangan j. Impairment of Non-financial Assets
(lanjutan) (continued)
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated net
kas masa depan neto didiskontokan ke nilai kini future cash flows are discounted to their
dengan menggunakan tingkat diskonto present value using a pre-tax discount rate that
sebelum pajak yang menggambarkan penilaian reflects current market assessments of the time
pasar terkini atas nilai waktu dari uang dan value of money and the risks specific to the
risiko spesifik dari aset. Dalam menentukan asset. In determining fair value less costs to
nilai wajar dikurangi biaya untuk menjual, sell, recent market transactions are taken into
digunakan harga penawaran pasar terakhir, jika account, if available. If no such transactions can
tersedia. Jika tidak terdapat transaksi tersebut, be identified, an appropriate valuation model is
Perusahaan menggunakan model penilaian used to determine the fair value of the assets.
yang sesuai untuk menentukan nilai wajar aset. These calculations are corroborated by
Perhitungan-perhitungan ini dikuatkan oleh valuation multiples or other available fair value
penilaian berganda atau indikasi nilai wajar indicators.
yang tersedia.
Kerugian penurunan nilai yang telah diakui A previously recognized impairment loss for an
dalam periode sebelumnya untuk aset selain asset other than goodwill is reversed only if
goodwill dibalik hanya jika terdapat perubahan there has been a change in the estimates used
estimasi yang digunakan untuk menentukan to determine the asset’s recoverable amount
jumlah terpulihkan aset tersebut sejak rugi since the last impairment loss was recognized.
penurunan nilai terakhir diakui. Dalam hal ini, If that is the case, the carrying amount of the
jumlah tercatat aset dinaikkan ke jumlah asset is increased to its recoverable amount.
terpulihkannya. Pembalikan tersebut dibatasi The reversal is limited so that the carrying
sehingga jumlah tercatat aset tidak melebihi amount of the asset does not exceed its
jumlah terpulihkannya maupun jumlah tercatat, recoverable amount, nor exceeds the carrying
neto setelah penyusutan atau amortisasi, amount that would have been determined, net
seandainya tidak ada rugi penurunan nilai yang of depreciation or amortization, had no
telah diakui untuk aset tersebut pada tahun- impairment loss been recognized for the asset
tahun sebelumnya. Pembalikan rugi penurunan in prior years. Reversal of an impairment loss is
nilai diakui dalam laporan laba rugi dan recognized in the statement of profit or loss and
penghasilan komprehensif lain, kecuali aset other comprehensive income, unless the
yang bersangkutan disajikan pada jumlah relevant asset is carried at a revalued amount,
revaluasian, dalam hal ini pembalikan kerugian in which case the reversal of the impairment
penurunan nilai diperlakukan sebagai kenaikan loss is treated as a revaluation increase. After
revaluasi. Setelah pembalikan tersebut, such a reversal, the depreciation or
penyusutan atau amortisasi aset tersebut amortization charge on the said asset is
disesuaikan di periode mendatang untuk adjusted in future periods to allocate the asset’s
mengalokasikan jumlah tercatat aset yang revised carrying amount, less any residual
direvisi, dikurangi nilai sisanya, dengan dasar value, on a systematic basis over its remaining
yang sistematis selama sisa umur manfaatnya. useful life.
k. Provisi dan Kontinjensi k. Provisions and Contingencies
Ketika beberapa atau seluruh manfaat ekonomi When some or all of the economic benefits
untuk penyelesaian provisi yang diharapkan required to settle a provision are expected to be
dapat dipulihkan dari pihak ketiga, piutang recovered from a third party, a receivable is
dikaui sebagai aset apabila terdapat kepastian recognized as as asset if it is virtually certain
bahwa penggantian akan diterima dan jumlah that reimbursement will be received and the
piutang dapat diukur secara andal. amount of the receivable can be measured
reliably.
37
Page 475
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
k. Provisi dan Kontinjensi (lanjutan) k. Provisions and Contingencies (continued)
Aset dan liabilitas kontinjensi tidak diakui dalam Contingent assets and liabilities are not
laporan keuangan. Liabilitas kontinjensi recognized in the financial statements.
diungkapkan dalam laporan keuangan, kecuali Contingent liabilities are disclosed in the
kemungkinan arus keluar sumber daya yang financial statements, unless the possibility of an
mewujudkan manfaat ekonomi bersifat kecil. outflow of resources embodying economic
Aset kontinjensi diungkapkan dalam laporan benefits is remote. Contingent assets are
keuangan di mana kemungkinan besar terjadi disclosed in the financial statements where
arus masuk manfaat ekonomi. inflow of economic benefits is probable.
l. Pengakuan Pendapatan l. Income Recognition
Untuk semua instrumen keuangan yang diukur For all financial instruments measured at
pada biaya perolehan diamortisasi, pendapatan amortized cost, interest income or expense is
atau beban bunga dicatat dengan recorded using the effective interest rate, which
menggunakan metode suku bunga efektif is the rate that exactly discounts the estimated
(SBE), yaitu suku bunga yang secara tepat future cash payments or receipts through the
mendiskontokan estimasi pembayaran atau expected life of the financial instrument or a
penerimaan kas di masa datang selama shorter period, where appropriate, to the net
perkiraan umur dari instrumen keuangan, atau carrying amount of the financial asset or
jika lebih tepat, digunakan periode yang lebih liability.
singkat, sebesar nilai tercatat bersih dari aset
keuangan atau liabilitas keuangan.
Pendapatan denda atas keterlambatan Penalty income arising from late payments of
pembayaran angsuran pembiayaan diakui pada financing installments is recognized when
saat realisasi. realized.
Pelunasan sebelum masa pembiayaan berakhir Early termination is treated as cancellation of
dianggap sebagai suatu pembatalan kontrak existing agreement and the resulting gain or
pembiayaan dan laba atau rugi yang timbul, loss is recognized as profit or loss for the
diakui sebagai laba rugi tahun berjalan. current year.
m. Laba per Saham m. Earnings per Share
Jumlah laba per saham dasar dihitung dengan Basic earnings per share is calculated by
membagi laba periode berjalan yang dapat dividing net profit for the year attributable to the
diatribusikan kepada pemilik Perusahaan owners of the Company by the weighted
dengan rata-rata tertimbang jumlah saham average number of ordinary shares outstanding
biasa yang beredar pada periode yang during the year.
bersangkutan.
n. Imbalan Kerja n. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek adalah imbalan Short term employee benefits are employee
kerja yang jatuh tempo dalam jangka waktu dua benefits which are due for payment within
belas bulan setelah akhir periode pelaporan twelve months after the reporting period and
dan diakui pada saat pekerja telah memberikan recognized when the employees have rendered
jasa kerjanya. Kewajiban diakui ketika this related service. Liabilities are recognized
karyawan memberikan jasa kepada when the employee renders services to the
Perusahaan dimana semua perubahan pada Company where all changes in the carrying
nilai bawaan dari kewajiban diakui pada laba amount of the liability are recognized in profit or
rugi. loss.
38
Page 476
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
n. Imbalan Kerja (lanjutan) n. Employee Benefits (continued)
Imbalan Kerja Jangka Pendek (lanjutan) Short-term Employee Benefits (continued)
Hak karyawan atas cuti tahunan diakui ketika Employee entitlements to annual leave are
karyawan mendapat hak. Provisi dibuat untuk recognized when they accrue to employees. A
liabilitas cuti tahunan akibat jasa yang provision is made for the estimated liability for
diserahkan oleh karyawan sampai tanggal annual leave as a result of services rendered by
periode pelaporan. employees up to the end of the reporting period.
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan
Perusahaan mengakui kewajiban imbalan kerja The Company recognized unfunded employee
yang tidak didanai sesuai dengan Undang- benefits liability in accordance with Law No. 6
Undang No. 6 tahun 2023 tentang tentang of 2023 concerning the Stipulation of
Penetapan Peraturan Pemerintah Pengganti Government Regulation in Lieu of Law No. 2 of
Undang-Undang No. 2 tahun 2022 Cipta Kerja. 2022 on Job Creation into Law.
Beban pensiun berdasarkan program dana Pension costs under the Company’s defined
pensiun manfaat pasti Perusahaanditentukan benefit pension plans are determined by
melalui perhitungan aktuaria secara periodik periodic actuarial calculation using the
dengan menggunakan metode projected-unit projected-unit-credit method and applying the
credit dan menerapkan asumsi atas tingkat assumptions on discount rate, return on plan
diskonto, hasil atas aset program dan tingkat assets and annual rate of increase in
kenaikan manfaat pasti pensiun tahunan. compensation.
Pengukuran kembali, terdiri dari keuntungan Remeasurement, comprising actuarial gains
dan kerugian aktuarial, dampak perubahan and losses, the effect of the changes to the
pada batas atas aset (jika ada) dan imbal hasil asset ceiling (if applicable) and the return on
atas aset program (tidak termasuk bunga), yang plan assets (excluding interest), is reflected
tercermin langsung dalam laporan posisi immediately in the statement of financial
keuangan yang dibebankan atau dikreditkan position with a charge or credit recognized in
diakui dalam penghasilan komprehensif lain other comprehensive income in the period in
pada periode terjadinya untuk mencerminkan which they occur in order for the net pension
aset atau liabilitas pensiun neto yang diakui asset or liability recognized in the statement of
pada laporan keuangan untuk mencerminkan financial position to reflect the full value of the
nilai penuh dari defisit dan surplus program. plan deficit and surplus.
Biaya jasa lalu diakui dalam laba rugi ketika Past service cost is recognized in profit or loss
terjadi amendemen program atau kurtailmen, when the plan amendment or curtailment
atau ketika Perusahaan mengakui biaya occurs, or when the Company recognizes
restrukturisasi terkait atau pesangon, jika lebih related restructuring costs or termination
dahulu. benefits, if earlier.
Bunga neto dihitung dengan menggunakan Net interest is calculated by applying the
tingkat diskonto terhadap liabilitas atau aset discount rate to the net defined benefit liability
imbalan pasti neto. Biaya imbalan pasti or asset. Defined benefit costs are categorized
dikategorikan sebagai berikut: as follows:
• Biaya jasa (termasuk biaya jasa kini, • Service cost (including current service
biaya jasa lalu serta keuntungan dan cost, past service cost, as well as gains
kerugian kurtailmen dan penyelesaian) and losses on curtailments and
settlements)
• Beban atau pendapatan bunga neto • Net interest expense or income
• Pengukuran kembali • Remeasurement
39
Page 477
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
n. Imbalan Kerja (lanjutan) n. Employee Benefits (continued)
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan (continued)
(lanjutan)
Perusahaan menyajikan dua komponen The Company presents the first two
pertama dari biaya imbalan pasti di laba rugi. components of defined benefit costs in profit or
Keuntungan dan kerugian kurtailmen dicatat loss. Curtailment gains and losses are
sebagai biaya jasa lalu. accounted for as past service costs.
Kewajiban imbalan pensiun yang diakui pada The retirement benefit obligation recognized in
laporan posisi keuangan merupakan defisit atau the statement of financial position represents
surplus aktual dalam program imbalan pasti the actual deficit or surplus in the Company’s
Perusahaan. Surplus yang dihasilkan dari defined benefit plans. Any surplus resulting
perhitungan ini terbatas pada nilai kini manfaat from this calculation is limited to the present
ekonomis yang tersedia dalam bentuk value of any economic benefits available in the
pengembalian dana program dan pengurangan form of refunds from the plans or reductions in
iuran masa depan atas program. future contributions to the plans.
o. Sewa o. Leases
Sebagai Penyewa As Lessee
Perusahaan menilai apakah sebuah kontrak The Company assesses whether a contract is
mengandung sewa, pada tanggal insepsi or contains a lease, at the inception of the
kontrak. Perusahaan mengakui aset hak-guna contract. The Company recognizes a
dan liabilitas sewa terkait sehubungan dengan right-of-use asset and a corresponding lease
seluruh kesepakatan sewa di mana liability with respect to all lease arrangements in
Perusahaan merupakan penyewa, kecuali which it is the lessee, except for short-term
untuk sewa jangka-pendek (yang didefinisikan leases (defined as leases with a lease term of
sebagai sewa yang memiliki masa sewa 12 months or less) and leases of low value
12 bulan atau kurang) dan sewa yang aset assets. For these leases, the Company
pendasarnya bernilai-rendah. Untuk recognizes the lease payments as an operating
sewa-sewa tersebut, Perusahaan mengakui expense on a straight-line basis over the term
pembayaran sewa sebagai beban operasi of the lease unless another systematic basis is
secara garis lurus selama masa sewa kecuali more representative of the time pattern in which
dasar sistematis lainnya lebih economic benefits from the leased assets are
merepresentasikan pola konsumsi manfaat consumed.
penyewa dari aset sewa.
Liabilitas sewa awalnya diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa masa depan yang belum present value of the lease payments that are
dibayarkan pada tanggal permulaan, yang not paid at the commencement date,
didiskontokan menggunakan suku bunga discounted by using the rate implicit in the
implisit dalam sewa. Jika suku bunga ini tidak lease. If this rate cannot be readily determined,
dapat ditentukan, Perusahaan menggunakan the Company uses the incremental borrowing
suku bunga pinjaman inkremental (”IBR”) rate (IBR) specific to the lessee.
khusus untuk penyewa.
Bunga pinjaman inkremental bergantung pada The incremental borrowing rate depends on the
jangka waktu, mata uang dan tanggal mulai term, currency and start date of the lease and
sewa, dan ditentukan berdasarkan serangkaian is determined based on a series of inputs
input, termasuk: tingkat bebas risiko including: the risk-free rate based on
berdasarkan suku bunga obligasi pemerintah; government bond rates; a country-specific risk
penyesuaian risiko khusus negara dan adjustment and a credit risk adjustment based
penyesuaian risiko kredit berdasarkan imbal on bond yield.
hasil obligasi.
40
Page 478
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
o. Sewa (lanjutan) o. Leases (continued)
Sebagai Penyewa (lanjutan) As Lessee (continued)
Pembayaran sewa yang diperhitungkan dalam Lease payments included in the measurement
pengukuran liabilitas sewa terdiri atas: of the lease liability comprise:
• pembayaran tetap (termasuk pembayaran • fixed lease payments (including in-
tetap secara-substansi), dikurangai insentif substance fixed payments), less any lease
sewa; incentives;
• pembayaran sewa variabel yang • variable lease payments that depend on an
bergantung pada indeks atau suku bunga index or rate, initially measured using the
yang pada awalnya diukur dengan index or rate at the commencement date;
menggunakan indeks atau suku bunga
pada tanggal permulaan;
• jumlah yang diperkirakan akan dibayarkan • the amount expected to be payable by the
oleh penyewa dalam jaminan nilai residual; lessee under residual value guarantees;
• harga eksekusi opsi beli jika penyewa • the exercise price of purchase options, if
cukup pasti untuk mengeksekusi opsi the lessee is reasonably certain to exercise
tersebut; dan the options; and
• pembayaran penalti karena penghentian • payments of penalties for terminating the
sewa, jika masa sewa merefleksikan lease, if the lease term reflects the exercise
penyewa mengeksekusi opsi untuk of an option to terminate the lease.
menghentikan sewa.
Liabilitas sewa disajikan sebagai pos terpisah The lease liability is presented as a separate
dalam laporan posisi keuangan. line in the statement of financial position.
Liabilitas sewa selanjutnya diukur dengan The lease liability is subsequently measured by
meningkatkan jumlah tercatat untuk increasing the carrying amount to reflect the
merefleksikan bunga atas liabilitas sewa interest on the lease liability (using the effective
(menggunakan metode suku bunga efektif) dan interest method) and by reducing the carrying
dengan mengurangi jumlah tercatat untuk amount to reflect the lease payments made.
merefleksikan sewa yang telah dibayar.
Setiap pembayaran sewa dialokasikan antara Each lease payment is allocated between the
liabilitas dan biaya keuangan. Biaya keuangan liability and finance cost. The finance cost is
dibebankan pada laba rugi selama periode charged to profit or loss over the lease period so
sewa sehingga menghasilkan tingkat suku as to produce a constant periodic rate of interest
bunga periodik yang konstan atas saldo on the remaining balance of the liability for each
liabilitas untuk setiap periode. period.
41
Page 479
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
o. Sewa (lanjutan) o. Leases (continued)
Sebagai Penyewa (lanjutan) As Lessee (continued)
Perusahaan mengukur kembali liabilitas sewa The Company remeasures the lease liability
(dan melakukan penyesuaian terkait terhadap (and makes a corresponding adjustment to the
aset hak-guna) jika: related right-of-use assets) whenever:
• terdapat perubahan dalam masa sewa atau • the lease term has changed or there is a
perubahan dalam penilaian atas eksekusi change in the assessment of the exercise of
opsi pembelian, di mana liabilitas sewa a purchase option, in which case the lease
diukur dengan mendiskontokan liability is remeasured by discounting the
pembayaran sewa revisian menggunakan revised lease payments using a revised
tingkat diskonto revisian; discount rate;
• terdapat perubahan sewa masa depan • the lease payments change due to changes
sebagai akibat dari perubahan indeks atau in an index or rate or a change in expected
perubahan perkiraan pembayaran payment under a guaranteed residual
berdasarkan nilai residual jaminan di mana value, in which cases the lease liability is
liabilitas sewa diukur Kembali dengan remeasured by discounting the revised
mendiskontokan pembayaran sewa lease payments using the initial discount
revisian menggunakan tingkat diskonto rate (unless the lease payments change is
awal (kecuali jika pembayaran sewa due to a change in a floating interest rate, in
berubah karena perubahan suku bunga which case a revised discount rate is used);
mengambang, di mana tingkat diskonto or
revisian digunakan); atau
• kontrak sewa dimodifikasi dan modifikasi • a lease contract is modified and the lease
sewa tidak dicatat sebagai sewa terpisah, modification is not accounted for as a
di mana liabilitas sewa diukur dengan separate lease, in which case the lease
mendiskontokan pembayaran sewa liability is remeasured by discounting the
revisian menggunakan tingkat diskonto revised lease payments using a revised
revisian. discount rate.
Perusahaan tidak membuat penyesuaian The Company did not make any
pengukuran ulang selama periode yang remeasurement adjustments during the periods
disajikan. presented.
Aset hak-guna disusutkan secara garis lurus Right-of-use assets are depreciated on a
selama jangka waktu sewa yang lebih pendek istraight-line basis over the shorter of the lease
dan estimasi masa manfaat aset, sebagai term and the estimated useful lives of the
berikut: assets, as follows:
Tahun/Years
Bangunan 10 Buildings
Jika sewa mengalihkan kepemilikan aset If a lease transfers ownership of the underlying
pendasar atau jika biaya perolehan aset hak- assets or the cost of the right-of-use assets
guna merefleksikan Perusahaan akan reflects that of the Company expects to exercise
mengeksekusi opsi beli, aset hak-guna a purchase option, the related right-of-use asset
disusutkan selama masa manfaat aset is depreciated over the useful life of the
pendasar. Penyusutan dimulai pada tanggal underlying assets. The depreciation starts at the
permulaan sewa. commencement date of the lease.
Aset hak-guna disajikan sebagai pos terpisah di The right-of-use assets are presented as a
laporan posisi keuangan. separate line in the statement of financial
position.
42
Page 480
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
o. Sewa (lanjutan) o. Leases (continued)
Sebagai Penyewa (lanjutan) As Lessee (continued)
Perusahaan menerapkan PSAK 236, The Company applies PSAK 236, “Impairment
“Penurunan Nilai”, untuk menentukan apakah of Assets”, to determine whether a right-of-use
aset hak-guna mengalami penurunan nilai dan asset is impaired and accounts for any identified
mencatat kerugian penurunan nilai yang impairment loss as described in the impairment
teridentifikasi sebagaimana dijelaskan dalam of non-financial assets policy.
kebijakan penurunan nilai aset nonkeuangan.
Sebagai cara praktis, PSAK 116, “Sewa”, As a practical expedient, PSAK 116, “Leases”,
mengijinkan penyewa untuk memisahkan permits a lessee not to separate non-lease
komponen nonsewa, dan mencatat masing- components, and instead account for any lease
masing komponen sewa dan komponen and associated non-lease components as a
nonsewa sebagai kesepakatan sewa tunggal. single arrangement. The Company has not
Perusahaan tidak menggunakan cara praktis used this practical expedient. For contracts that
ini. Untuk kontrak yang memiliki komponen contain a lease component and one or more
sewa dan satu atau lebih sewa tambahan atau additional lease or non-lease components, the
komponen non sewa, Perusahaan Company allocates the consideration in the
mengalokasikan imbalan dalam kontrak ke contract to each lease component on the basis
setiap komponen sewa dengan dasar harga jual of the relative stand-alone price of the lease
relatif berdiri sendiri dari komponen sewa dan component and the aggregate stand-alone
jumlah agregat masing-masing dari komponen price of the non-lease components.
nonsewa.
p. Pajak Penghasilan p. Income Taxes
Beban (manfaat) pajak penghasilan terdiri dari Income tax expense (income) comprises
pajak kini dan pajak tangguhan. Pajak kini dan current and deferred tax. Current and deferred
pajak tangguhan harus diakui sebagai beban tax shall be recognised as expense or an
atau penghasilan dan dimasukkan dalam laba income and included in profit or loss for the
rugi periode berjalan, kecuali sepanjang pajak period, except to the extent that the tax arises
tersebut timbul dari suatu transaksi atau from a transaction or event which is recognised,
peristiwa yang diakui, pada periode yang sama in the same or a different period, outside profit
atau berbeda, di luar laba rugi, baik dalam or loss, either in other comprehensive income or
penghasilan komprehensif lain atau secara directly in equity or a business combination.
langsung dalam ekuitas atau dari suatu
kombinasi bisnis.
Pajak Kini Current Tax
Beban pajak kini dihitung dengan Current tax expense is calculated using tax
menggunakan tarif pajak yang berlaku pada rates that have been enacted or substantively
tanggal pelaporan keuangan, dan ditetapkan enacted at end of the reporting period, and is
berdasarkan taksiran laba kena pajak tahun provided based on the estimated taxable
berjalan. income for the year.
Manajemen secara periodik mengevaluasi Management periodically evaluates positions
posisi yang dilaporkan di Surat Pemberitahuan taken in tax returns with respect to situations in
Tahunan (SPT) sehubungan dengan situasi di which applicable tax regulation is subject to
mana aturan pajak yang berlaku membutuhkan interpretation. It establishes provision where
interpretasi. Jika perlu, manajemen appropriate on the basis of amounts expected
menentukan provisi berdasarkan jumlah yang to be paid to the tax authorities.
diharapkan akan dibayar kepada otoritas pajak.
43
Page 481
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
p. Pajak Penghasilan (lanjutan) p. Income Taxes (continued)
Pajak Kini (lanjutan) Current Tax (continued)
Kekurangan atau kelebihan pembayaran pajak Underpayment or overpayment of corporate
penghasilan badan dicatat sebagai bagian dari income tax are presented as part of income tax
beban pajak dalam laporan laba rugi dan expense in the statement of profit or loss and
penghasilan komprehensif lain. other comprehensive income.
Bunga dan denda yang timbul dari ketetapan Interests and penalties arising from tax
pajak dan kurang bayar atau lebih bayar pajak assessments and underpayment or
lainnya disajikan sebagai bagian dari overpayment of other taxes are presented as
penghasilan atau beban operasi lain karena part of other operating income or expenses
tidak dianggap sebagai bagian dari beban pajak since they are not considered as part of the
penghasilan. income tax expense.
Koreksi terhadap liabilitas perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima. when a tax assessment letter is received.
Jika Perusahaan mengajukan keberatan, If the Company files an appeal, the Company
Perusahaan mempertimbangkan apakah besar considers whether it is probable that a taxation
kemungkinan otoritas pajak akan menerima authority will accept the appeal and reflect its
keberatan tersebut dan merefleksikan effect on the Company’s tax obligations.
dampaknya terhadap liabilitas perpajakan
Perusahaan.
Pajak Tangguhan Deffered Tax
Pajak tangguhan diukur dengan metode Deferred tax is provided using the liability
liabilitas atas beda waktu pada tanggal method on temporary differences at the
pelaporan antara dasar pengenaan pajak untuk reporting date between the tax bases of assets
aset dan liabilitas dengan nilai tercatatnya untuk and liabilities and their carrying amounts for
tujuan pelaporan keuangan. Liabilitas pajak financial reporting purposes. Deferred tax
tangguhan diakui untuk semua perbedaan liabilities are recognized for all taxable
temporer kena pajak dengan beberapa temporary differences with certain exceptions.
pengecualian. Aset pajak tangguhan diakui Deferred tax assets are recognized for
untuk perbedaan temporer yang dapat deductible temporary differences and tax losses
dikurangkan dan rugi fiskal apabila terdapat carry-forward to the extent that it is probable
kemungkinan besar bahwa jumlah laba kena that taxable income will be available in future
pajak pada masa mendatang akan memadai years against which the deductible temporary
untuk mengkompensasi perbedaan temporer differences and tax losses carry-forward can be
dan rugi fiskal. Aset dan liabilitas pajak utilized. Such deferred tax assets and liabilities
tangguhan tidak diakui jika perbedaan temporer are not recognized if the temporary differences
timbul dari pengakuan awal (selain dari arise from the initial recognition (other than in a
kombinasi bisnis atau transaksi yang tidak business combination or transactions that give
menimbulkan perbedaan temporer kena pajak rise to equal taxable and deductible temporary
dan perbedaan temporer dapat dikurangkan differences) of assets and liabilities in a
dalam jumlah yang sama) dari aset dan liabilitas transaction that affects neither the taxable profit
suatu transaksi yang tidak memengaruhi laba nor the accounting profit. In addition, deferred
kena pajak atau laba akuntansi. Selain itu, tax liabilities are not recognized if the temporary
liabilitas pajak tangguhan tidak diakui jika differences arises from the initial recognition of
perbedaan temporer timbul dari pengakuan goodwill.
awal goodwill.
44
Page 482
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
p. Pajak Penghasilan (lanjutan) p. Income Taxes (continued)
Pajak Tangguhan (lanjutan) Deffered Tax (continued)
Aset dan liabilitas pajak tangguhan dihitung Deferred tax assets and liabilities are measured
berdasarkan tarif yang akan dikenakan pada at the tax rates that are expected to apply to the
periode saat aset direalisasikan atau liabilitas period when the asset is realized or the liability
tersebut diselesaikan, berdasarkan undang- is settled, based on tax laws that have been
undang pajak yang berlaku atau berlaku secara enacted or substantively enacted at the end of
substantif pada akhir periode laporan reporting period.
keuangan.
Pengaruh pajak terkait dengan penyisihan The related tax effects of the provisions for
dan/atau pemulihan semua perbedaan and/or reversals of all temporary differences
temporer selama tahun berjalan, termasuk during the year, including the effect of change in
pengaruh perubahan tarif pajak, dikreditkan tax rates, are credited or charged to current
atau dibebankan pada periode operasi berjalan, period operations, except to the extent that they
untuk transaksi-transaksi yang sebelumnya relate to items previously charged or credited to
telah dibebankan atau dikreditkan ke other comprehensive income or directly in
penghasilan komprehensif lain atau langsung equity.
ke ekuitas.
Pengukuran aset dan liabilitas pajak tangguhan The measurement of deferred tax assets and
mencerminkan konsekuensi pajak yang sesuai liabilities reflects the tax consequences that
dengan cara Perusahaan memperkirakan, would follow from the manner in which the
pada akhir periode pelaporan, untuk Company expects, at the end of the reporting
memulihkan atau menyelesaikan jumlah period, to recover or settle the carrying amount
tercatat aset dan liabilitasnya. of their assets and liabilities.
Jumlah tercatat aset pajak tangguhan dikaji The carrying amount of a deferred tax asset is
ulang pada setiap akhir periode pelaporan, dan reviewed at each reporting date and reduced to
mengurangi jumlah tercatat jika kemungkinan the extent that it is no longer probable that
besar laba kena pajak tidak lagi tersedia dalam sufficient taxable income will be available to
jumlah yang memadai untuk mengkompensasi allow all or part of the benefit of that deferred tax
sebagian atau seluruh aset pajak tangguhan. asset to be utilized. Unrecognized deferred tax
Aset pajak tangguhan yang belum diakui dinilai assets are reassessed at each reporting date
kembali pada setiap akhir periode pelaporan and are recognized to the extent that it has
dan diakui sepanjang kemungkinan besar laba become probable that future taxable income will
kena pajak mendatang akan memungkinkan allow the deferred tax assets to be recovered.
aset pajak tangguhan tersedia untuk dipulihkan.
Aset dan liabilitas pajak tangguhan disajikan Deferred tax assets and liabilities are offset
secara saling hapus saat hak yang dapat when a legally enforceable right exists to offset
dipaksakan secara hukum ada untuk saling current tax assets against current tax liabilities,
hapus aset pajak kini dan liabilitas pajak kini, or the deferred tax assets and the deferred tax
dan aset pajak tangguhan dan liabilitas pajak liabilities relate to the same taxable entity, or the
tangguhan berkaitan dengan entitas kena pajak Company intends to settle its current tax
yang sama, atau Perusahaan bermaksud untuk liabilities and assets on a net basis, or to realise
menyelesaikan liabilitas dan aset pajak kini the assets and settle the liabilities
dengan dasar neto, atau merealisasikan aset simultaneously, in each future period in which
dan menyelesaikan liabilitas secara significant amounts of deferred tax liabilities or
bersamaan, pada setiap periode masa depan di assets are expected to be settled or recovered.
mana jumlah signifikan atas liabilitas atau aset
pajak tangguhan diharapkan untuk diselesaikan
atau dipulihkan.
45
Page 483
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
q. Pajak Final q. Final Tax
Sesuai peraturan perpajakan di Indonesia, In accordance with the tax regulation in
pajak final dikenakan atas nilai bruto transaksi, Indonesia, final tax is applied to the gross value
dan tetap dikenakan walaupun atas transaksi of transactions, even when the parties carrying
tersebut pelaku transaksi mengalami kerugian. the transaction recognizing losses.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from PSAK 212, “Income
diatur oleh PSAK 212, “Pajak Penghasilan”. Taxes”.
Beban pajak sehubungan dengan penghasilan Tax expense related to income subject to final
yang menjadi subyek pajak final diakui tax is recognised in proportion to total income
proporsional dengan jumlah pendapatan recognised during the current period/year for
menurut akuntansi yang diakui pada accounting purposes and recorded as final tax
periode/tahun berjalan dan dicatat sebagai expense. The differences between the final tax
beban pajak final pada laporan laba rugi dan paid and the amount charged as final tax
penghasilan komprehensif lain diakui sebagai expense in the statement of profit or loss and
pajak dibayar di muka atau utang pajak. other comprehensive income is recognised as
prepaid tax or tax payable.
r. Pembiayaan r. Financing
Piutang pembiayaan dinyatakan sebesar Financing receivables are stated at the
jumlah keseluruhan pembayaran angsuran aggregate installment payments to be received
yang akan diterima dari konsumen, dikurangi from consumers, net of unearned financing
pendapatan pembiayaan yang belum diakui income and allowance for expected credit
dan penyisihan kerugian penurunan nilai losess.
piutang pembiayaan.
Pendapatan pembiayaan yang belum diakui Unearned consumer income has been
telah memperhitungkan beban tangguhan yang considered with the deferred acquisition costs
timbul pertama kali yang terkait langsung which is related to the financing (incentive paid
dengan perolehan pembiayaan (beban insentif to the dealer and insurance expense which are
yang dibayarkan kepada penyalur kendaraan paid by the Company) and recognized as
dan beban asuransi yang ditanggung oleh consumer financing income for the contract
Perusahaan) dan diakui sebagai pendapatan period based on the effective interest rate from
sesuai dengan jangka waktu kontrak the the financing receivables.
pembiayaan konsumen berdasarkan suku
bunga efektif dari piutang pembiayaan.
Pelunasan sebelum masa pembiayaan berakhir Early termination is treated as a cancellation of
dianggap sebagai pembatalan perjanjian an existing contract and the resulting gain or
pembiayaan dan laba atau rugi yang timbul loss is credited or charged to the statement of
diakui dalam laporan laba rugi komprehensif profit or loss and other comprehensive income.
periode berjalan.
Kebijakan Perusahaan mengenai penurunan The Company’s policy on impairment of
nilai piutang pembiayaan diungkapkan dalam financing receivables is disclosed in Note 4.
Catatan 4.
Perusahaan tidak mengakui pendapatan The Company does not recognize financing
pembiayaan yang piutangnya telah lewat jatuh income on receivables that are overdue for
tempo lebih dari 4 (empat) bulan. Pendapatan more than 4 (four) months. The interest income
bunga yang telah diakui selama previously recognized during the 4 (four)
4 (empat) bulan tetapi belum tertagih, months but not yet collected is reversed against
dibatalkan pengakuannya. Pendapatan interest income. Such income is recognized
tersebut akan diakui sebagai pendapatan pada only when the overdue receivable is collected.
saat pembayaran piutang diterima.
46
Page 484
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
r. Pembiayaan (lanjutan) r. Financing (continued)
Piutang dihapuskan pada saat piutang tersebut Receivables are written-off when they are
telah jatuh tempo lebih dari 210 (dua ratus overdue for more than 210 (two hundred and
sepuluh) hari dan berdasarkan kasus per ten) days and based on review of individual
kasus. Penerimaan kembali atas piutang yang case basis. The recoveries of written-off
telah dihapuskan dicatat sebagai penghasilan receivables are recorded as other income.
lain-lain.
Termasuk dalam piutang pembiayaan adalah Included in financing receivables are
piutang pembiayaan murabahah. Murabahah murabahah financing receivables. Murabahah
adalah akad jual beli barang dengan harga jual is goods sell-buy contract with a selling price
sebesar biaya perolehan ditambah keuntungan amounting to acquisition cost plus agreed
yang disepakati dan Perusahaan harus margin and the Company must disclose the
mengungkapkan biaya perolehan barang acquisition cost to consumer. When the
tersebut kepada konsumen. Pada saat akad murabahah contract is signed, murabahah
murabahah ditandatangani, piutang financing receivables are recognized at
pembiayaan murabahah diakui sebesar biaya acquisition cost plus agreed margin.
perolehan ditambah keuntungan (margin). Murabahah margin is recognized over the
Keuntungan murabahah diakui selama periode period of the contract.
akad.
Secara substansi, akad murabahah merupakan Substantially, murabahah contract is
suatu pembiayaan, sehingga pengakuan a financing, therefore margin recognition is
margin dilakukan berdasarkan standar yang based on standards which regulate financing,
mengatur pembiayaan, seperti yang disebutkan as mentioned in financing policy.
pada kebijakan pembiayaan.
Termasuk dalam piutang pembiayaan adalah Included in financing receivables are multi-
piutang pembiayaan multi guna. Pengakuan purpose financing receivables. Consumer
pendapatan pembiayaan multi guna sesuai financing income of multi-purpose financing is
dengan kebijakan pembiayaan. recognized based on financing policy.
Restrukturisasi kredit dapat dilakukan dengan Credit restructuring can be done by change in
merubah jatuh tempo, merubah tenor dan/atau due date, change in tenor and/or increase in
menambah down payment. down payment.
Kerugian yang timbul dari restrukturisasi kredit Losses on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit hanya diakui bila nilai tunai penerimaan recognized only if the cash value of total future
kas masa depan yang telah ditentukan dalam cash receipt specified in the new terms of the
persyaratan kredit yang baru, termasuk loans, including both receipt designated as
penerimaan yang diperuntukkan sebagai bunga interest, and those designated as loan principal,
maupun pokok, adalah lebih kecil dari nilai are less than the recorded amounts of loans
kredit yang diberikan yang tercatat sebelum before restructuring in the financial statements.
restrukturisasi di laporan keuangan.
47
Page 485
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
r. Pembiayaan (lanjutan) r. Financing (continued)
Pembiayaan bersama Joint Financing
Untuk pembiayaan bersama dengan jaminan, For joint financing with recourse, the financing
piutang pembiayaan merupakan seluruh jumlah receivables represent all installments from
angsuran dari pelanggan sedangkan kredit customers where facilities financed by the
yang disalurkan oleh penyedia dana dicatat providers are recorded as a portion of financing
sebesar porsi pembiayaan yang menjadi hak attributable to the Company after deducting the
Perusahaan setelah dikurangi dengan porsi portion financed by the funding providers
pembiayaan yang didanai oleh penyedia dana (net approach). The interest which is charged to
(pendekatan neto). Bunga yang dikenakan consumers are presented as part of financing
kepada pelanggan dicatat sebagai bagian dari income, while the interest charged by provider
pendapatan pembiayaan, sedangkan bunga is recorded as a part of interest and financing
yang dikenakan penyedia dana dicatat sebagai charges.
bagian dari beban bunga dan keuangan.
Piutang pembiayaan yang dibiayai bersama Joint financing receivables where the Company
pihak-pihak lain dimana masing-masing pihak and joint financing providers bear credit risk in
mendapatkan imbalan (rewards) dan accordance with their portion are presented on
menanggung risiko kredit sesuai dengan a net basis in the statement of financial position.
porsinya disajikan di laporan posisi keuangan Administration income for managing joint
secara bersih. Pendapatan administrasi atas financing are presented in the statement of profit
pengelolaan pembiayaan bersama disajikan di or loss and other comprehensive income.
laporan laba rugi dan penghasilan
komprehensif lain.
s. Informasi Segmen s. Segment Information
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the basis
laporan internal mengenai komponen dari of internal reports about components of the
Perusahaan yang secara regular direviu oleh Company that are regularly reviewed by the
“pengambil keputusan operasional” dalam “chief operating decision maker” in order to
rangka mengalokasikan sumber daya dan allocate resources to the segments and to
menilai kinerja segmen operasi. assess their performances.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a. yang terlibat dalam aktivitas bisnis untuk a. that engages in business activities from
memperoleh pendapatan dan menimbulkan which it may earn revenues and incurred
beban (termasuk pendapatan dan beban expenses (including revenues and
terkait dengan transaksi dengan komponen expenses relating to the transactions with
lain dari entitas yang sama); other components of the same entity);
b. yang hasil operasinya dikaji ulang secara b. whose operating results are reviewed
regular oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decision about
tentang sumber daya yang dialokasikan resources to be allocated to the segments
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
c. dimana tersedia informasi keuangan yang c. for which discrete financial information is
dapat dipisahkan. available.
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka alokasi decision maker for the purpose of resource
sumber daya dan penilaian kinerja mereka allocation and assessment of performance is
terfokus pada kategori dari setiap produk. more specifically focused on the category of
each product.
48
Page 486
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. INFORMASI KEBIJAKAN AKUNTANSI 3. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
s. Informasi Segmen (lanjutan) s. Segment Information (continued)
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets
segmen termasuk hal-hal yang dapat and liabilities include items directly attributable
diatribusikan secara langsung kepada suatu to a segment as well as those that can be
segmen serta hal-hal yang dapat dialokasikan allocated on a reasonable basis to that
dengan dasar yang memadai untuk segmen segment.
tersebut.
t. Peristiwa Setelah Periode Pelaporan t. Events after the Reporting Period
Peristiwa setelah periode pelaporan yang Events after the reporting period that provide
memberikan informasi tambahan tentang posisi additional information about the Company’s
Perusahaan pada periode pelaporan position at the reporting period (adjusting
(menyesuaikan peristiwa) tercermin dalam events) are reflected in the financial statements.
laporan keuangan. Peristiwa setelah periode Events after the reporting period that are not
pelaporan yang tidak menyesuaikan peristiwa, adjusting events, if any, are disclosed when
jika ada, diungkapkan ketika material terhadap material to the financial statements.
laporan keuangan.
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI KEY SOURCES OF ESTIMATION
UNCERTAINTY
Penyusunan laporan keuangan Perusahaan The preparation of the Company’s financial
mengharuskan manajemen untuk membuat statements requires management to make
pertimbangan, estimasi dan asumsi yang judgments, estimates and assumptions that affect
mempengaruhi jumlah yang dilaporkan dalam the reported amounts herein, and the related
laporan dan pengungkapan yang terkait, pada akhir disclosures, at the end of the reporting period.
periode pelaporan. Ketidakpastian mengenai However, uncertainty about these assumptions and
asumsi dan estimasi tersebut dapat mengakibatkan estimates could result in outcomes that require a
penyesuaian material terhadap nilai tercatat pada material adjustment to the carrying amount of the
aset dan liabilitas dalam periode pelaporan asset or liability affected in future periods.
berikutnya.
Pertimbangan Judgments
Dalam proses penerapan kebijakan akuntansi In the process of applying the Company’s
Perusahaan, manajemen telah membuat accounting policies, management has made the
pertimbangan berikut, yang memiliki pengaruh following judgments, which have the most
paling signifikan terhadap jumlah yang diakui dalam significant effect on the amounts recognized in the
laporan keuangan: financial statements:
Penilaian Model Bisnis Business Model Assessment
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial assets
bergantung pada hasil SPPI testing dan uji model depend on the results of the SPPI testing and the
bisnis. Perusahaan menentukan model bisnis pada business model test. The Company determines the
tingkat yang mencerminkan bagaimana kelompok business model at a level that reflects how groups
aset keuangan dikelola bersama untuk mencapai of financial assets are managed together to achieve
tujuan bisnis tertentu. a particular business objective.
Penilaian ini mencakup penilaian yang This assessment includes judgment reflecting all
mencerminkan semua bukti yang relevan termasuk relevant evidence including how the performance of
bagaimana kinerja aset dievaluasi dan kinerjanya the assets is evaluated and their performance
diukur, risiko yang memengaruhi kinerja aset dan measured, the risks that affect the performance of
bagaimana hal ini dikelola dan bagaimana manajer the assets and how these are managed and how
aset diberi kompensasi. the managers of the assets are compensated.
49
Page 487
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI KEY SOURCES OF ESTIMATION
(lanjutan) UNCERTAINTY (continued)
Pertimbangan (lanjutan) Judgments (continued)
Penilaian Model Bisnis (lanjutan) Business Model Assessment (continued)
Perusahaan memantau aset keuangan yang diukur The Company monitors financial assets measured
pada biaya perolehan diamortisasi atau nilai wajar at amortized cost or fair value through other
melalui penghasilan komprehensif lain yang comprehensive income that are derecognized prior
dihentikan pengakuannya sebelum jatuh tempo to their maturity to understand the reason for their
untuk memahami alasan pelepasannya dan apakah disposal and whether the reasons are consistent
alasan tersebut konsisten dengan tujuan bisnis di with the objective of the business for which the
mana aset tersebut dimiliki. Pemantauan adalah asset was held. Monitoring is part of the Company’s
bagian dari penilaian berkelanjutan Perusahaan continuous assessment of whether the business
atas apakah model bisnis di mana aset keuangan model for which the remaining financial assets are
yang tersisa dimiliki tetap sesuai dan jika tidak held continues to be appropriate and if it is not
sesuai apakah telah terjadi perubahan dalam model appropriate whether there has been a change in
bisnis dan dengan demikian terdapat perubahan business model and so a prospective change to the
prospektif terhadap klasifikasi aset keuangan classification of those assets. No such changes
tersebut. Tidak ada perubahan yang diperlukan were required during the periods presented.
selama periode yang disajikan.
Kelangsungan Usaha Going Concern
Manajemen Perusahaan telah melakukan penilaian The Company’s management has made an
terhadap kemampuan Perusahaan untuk assessment of the Company’s ability to continue as
mempertahankan kelangsungan usaha dan menilai a going concern and is satisfied that the Company
keyakinan bahwa Perusahaan memiliki sumber has the resources to continue in business for the
daya untuk melanjutkan bisnis di masa mendatang. foreseeable future. Furthermore, the management
Selain itu, manajemen menilai tidak adanya is not aware of any material uncertainties that may
ketidakpastian material yang dapat menimbulkan cast significant doubt upon the Company’s ability to
keraguan signifikan terhadap kemampuan continue as a going concern. Therefore, the
Perusahaan untuk mempertahankan kelangsungan financial statements continue to be prepared on the
usahanya. Oleh karena itu, laporan keuangan going concern basis.
dilanjutkan untuk disusun atas basis kelangsungan
usaha.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan ketidakpastian The key assumptions concerning the future and
sumber estimasi utama yang lain pada tanggal other key sources of estimation uncertainty at the
pelaporan yang memiliki risiko signifikan bagi reporting date, that have a significant risk of causing
penyesuaian yang material terhadap nilai tercatat a material adjustment to the carrying amounts of
aset dan liabilitas untuk tahun berikutnya assets and liabilities within the next financial year,
diungkapkan di bawah ini. Perusahaan are described below. The Company based its
mendasarkan asumsi dan estimasi pada parameter assumptions and estimates on parameters
yang tersedia pada saat laporan keuangan disusun. available when the financial statements were
Asumsi dan situasi mengenai perkembangan masa prepared. Existing circumstances and assumptions
depan mungkin berubah akibat perubahan pasar about future developments however, may change
atau situasi di luar kendali Perusahaan. Perubahan due to market changes or circumstances arising
tersebut dicerminkan dalam asumsi terkait pada beyond the control of the Company. Such changes
saat terjadinya. are reflected in the assumptions when they occur.
50
Page 488
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI KEY SOURCES OF ESTIMATION
(lanjutan) UNCERTAINTY (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penurunan Nilai Piutang Pembiayaan Impairment of Financing Receivables
Saat mengukur ECL, Perusahaan menggunakan When measuring ECL, the Company uses
informasi masa depan yang wajar dan dapat reasonable and supportable forward-looking
didukung, yang didasarkan pada asumsi untuk information, which is based on assumptions for the
pergerakan masa depan dari berbagai pendorong future movement of different economic drivers and
ekonomi dan bagaimana penggerak ini akan saling how these drivers will affect each other.
mempengaruhi.
Loss given default adalah estimasi kerugian yang Loss given default is an estimate of the loss arising
timbul karena gagal bayar. Perhitungan didasarkan on default. It is based on the difference between the
pada perbedaan antara arus kas kontraktual contractual cash flows due and those that the lender
terutang dan yang diharapkan akan diterima, would expect to receive, taking into account cash
dengan mempertimbangkan arus kas dari agunan flows from collateral and integral credit
dan peningkatan kredit integral. enhancements.
Probability of default merupakan input utama dalam Probability of default constitutes a key input in
mengukur ECL. Probability of default adalah measuring ECL. Probability of default is an estimate
perkiraan kemungkinan gagal bayar selama jangka of the likelihood of default over a given time horizon,
waktu tertentu, yang penghitungannya mencakup the calculation of which includes historical data,
data historis, asumsi, dan ekspektasi kondisi masa assumptions and expectations of future conditions
depan.
Informasi mengenai ECL pada piutang pembiayaan The information about the ECLs on the Company’s
diungkapkan dalam Catatan 6. financing receivables is disclosed in Note 6.
Imbalan Pasca Kerja dan Pensiun Pension and Employee Benefits
Penentuan utang dan biaya pensiun dan liabilitas The determination of the Company’s obligations
imbalan kerja Perusahaan bergantung pada and cost for pension and employee benefits
pemilihan asumsi yang digunakan oleh aktuaris liabilities is dependent on its selection of certain
independen dalam menghitung jumlah-jumlah assumptions used by the independent actuaries in
tersebut. Asumsi tersebut termasuk antara lain, calculating such amounts. Those assumptions
tingkat diskonto, tingkat kenaikan gaji tahunan, include among others, discount rates, future annual
tingkat pengunduran diri karyawan tahunan, tingkat salary increase, annual employee turn-over rate,
kecacatan, umur pensiun dan tingkat kematian. disability rate, retirement age and mortality rate.
Hasil aktual yang berbeda dari asumsi yang Actual results that differ from the Company’s
ditetapkan Perusahaan diakui segera pada laporan assumptions are recognized immediately in the
posisi keuangan dengan debit atau kredit ke saldo statement of financial position with a corresponding
laba melalui penghasilan komprehensif lain dalam debit or credit to retained earnings through other
periode terjadinya. comprehensive income in the period which they
occur.
Sementara Perusahaan berkeyakinan bahwa While the Company believes that its assumptions
asumsi tersebut adalah wajar dan sesuai, are reasonable and appropriate, significant
perbedaan signifikan pada hasil aktual atau differences in the Company’s actual experiences or
perubahan signifikan dalam asumsi yang ditetapkan significant changes in the Company’s assumptions
Perusahaan dapat mempengaruhi secara material may materially affect its estimated liabilities for
liabilitas diestimasi atas pensiun dan imbalan kerja pension and employee benefits and net employee
dan beban imbalan kerja neto. Nilai tercatat liabilitas benefits expense. The carrying amount of the
imbalan kerja diungkapkan pada Catatan 16. employee benefits obligation are disclosed in
Note 16.
51
Page 489
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI KEY SOURCES OF ESTIMATION
(lanjutan) UNCERTAINTY (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Pajak Penghasilan Income Tax
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining the
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are
Terdapat transaksi dan perhitungan tertentu yang certain transactions and computation for which the
penentuan pajak akhirnya adalah tidak pasti dalam ultimate tax determination is uncertain during the
kegiatan usaha normal. Karena ketidakpastian ordinary course of business. Due to the uncertainty
sehubungan dengan pos-pos pajak tersebut, associated with such tax items, there is a possibility
terdapat kemungkinan bahwa, pada saat that, on conclusion of open tax matters at a future
penyelesaian perpajakan di masa depan, hasil date, the final outcome may differ significantly.
terakhir dapat berbeda secara signifikan. Further details are disclosed in Note 14.
Penjelasan lebih rinci diungkapkan dalam Catatan
14.
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh rugi fiskal Deferred tax assets are recognized for deductible
yang belum digunakan sepanjang besar temporary difference and all unused tax losses to
kemungkinannya bahwa penghasilan kena pajak the extent that it is probable that taxable profit will
akan tersedia sehingga rugi fiskal tersebut dapat be available against which the losses can be
digunakan. Estimasi signifikan oleh manajemen utilized. Significant management estimates are
diharuskan dalam menentukan jumlah aset pajak required to determine the amount of deferred tax
tangguhan yang dapat diakui, berdasarkan saat assets that can be recognized, based upon the
penggunaan dan tingkat penghasilan kena pajak likely timing and the level of future taxable profits
serta strategi perencanaan pajak masa depan. together with future tax planning strategies. Further
Rincian lebih lanjut diungkapkan dalam Catatan 14. details are disclosed in Note 14.
Estimasi IBR untuk Sewa Estimating the IBR for Leases
Perusahaan tidak dapat langsung menentukan The Company cannot readily determine the interest
tingkat bunga implisit dalam sewa, oleh karena itu, rate implicit in the lease, therefore, it uses its IBR to
Perusahaan menggunakan IBR untuk mengukur measure lease liabilities.
kewajiban sewa.
IBR adalah tingkat bunga yang harus dibayar The IBR is the rate of interest that the Company
Perusahaan untuk meminjam dalam jangka waktu would have to pay to borrow over a similar term, and
yang sama, dan dengan jaminan serupa, dana yang with a similar security, the funds necessary to obtain
diperlukan untuk memperoleh aset dengan nilai an asset of a similar value to the right-of-use asset
yang sama dengan aset hak guna dalam in a similar economic environment.
lingkungan ekonomi yang sama.
Oleh karena itu, IBR mencerminkan apa yang IBR therefore reflects what the Company ‘would
‘harus dibayar’ oleh Perusahaan, yang memerlukan have to pay’, which requires estimation when no
perkiraan ketika tidak ada tarif yang tersedia observable rates are available or when they need to
sebagai acuan atau ketika perlu disesuaikan untuk be adjusted to reflect the terms and conditions of
mencerminkan syarat dan ketentuan sewa. the lease. The Company estimates the IBR using
Perusahaan memperkirakan IBR menggunakan observable inputs (such as market interest rates)
input yang dapat diamati (seperti suku bunga pasar) when available and is required to make certain
jika tersedia dan membuat estimasi spesifik untuk entity-specific estimates (such as credit rating).
entitas tertentu jika diperlukan (seperti peringkat
kredit).
52
Page 490
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. PERTIMBANGAN KRITIS AKUNTANSI DAN 4. CRITICAL ACCOUNTING JUDGMENTS AND KEY
SUMBER UTAMA KETIDAKPASTIAN ESTIMASI SOURCES OF ESTIMATION UNCERTAINTY
(lanjutan) (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Perkiraan Masa Manfaat Aset Tetap Estimated Useful Lives of Property and Equipment
Biaya perolehan aset tetap disusutkan dengan The costs of property and equipment are
menggunakan metode garis lurus berdasarkan depreciated on a straight-line basis over their
taksiran masa manfaat ekonomisnya. Masa estimated useful lives. The useful life of each item
manfaat setiap aset tetap Perusahaan ditentukan of the Company’s property and equipment is
berdasarkan periode kegunaan yang diharapkan estimated based on the period over which the asset
dari aset tersebut. Estimasi ini ditentukan is expected to be available for use. Such estimation
berdasarkan evaluasi teknis internal dan is based on internal technical evaluation and
pengalaman atas aset sejenis. Masa manfaat setiap experience with similar assets. The estimated
aset direviu secara periodik dan disesuaikan useful life of each asset is reviewed periodically and
apabila prakiraan berbeda dengan estimasi updated if expectations differ from previous
sebelumnya karena keausan, keusangan teknis estimates due to physical wear and tear, technical
dan komersial, hukum atau keterbatasan lainnya or commercial obsolescence and legal or other
atas pemakaian aset. Namun terdapat limits on the use of the asset. It is possible,
kemungkinan bahwa hasil operasi dimasa however, that future results of operations could be
mendatang dapat dipengaruhi secara signifikan materially affected by changes in the amounts and
oleh perubahan atas jumlah serta periode timing of recorded expenses brought about by
pencatatan beban yang diakibatkan karena changes in the factors mentioned above.
perubahan faktor yang disebutkan di atas
Nilai tercatat aset tetap diungkapkan dalam The carrying values of property and equipment are
Catatan 9. disclosed in Note 9.
Penurunan Nilai Aset Nonkeuangan Impairment of Non-financial Assets
Penurunan nilai muncul saat nilai tercatat aset atau An impairment exists when the carrying value of an
unit penghasil kas melebihi nilai terpulihkannya, asset or cash-generating unit exceeds its
yang lebih besar antara nilai wajar dikurangi biaya recoverable amount, which is the higher of its fair
untuk menjual dan nilai pakainya. value less costs to sell and its value in use.
Nilai wajar dikurangi biaya untuk menjual The fair value less costs to sell calculation is based
didasarkan pada ketersediaan data dari perjanjian on available data from binding sales transactions in
penjualan yang mengikat yang dibuat dalam an arm’s length transaction of similar assets or
transaksi normal atas aset serupa atau harga pasar observable market prices less incremental costs for
yang dapat diamati dikurangi dengan biaya disposing of the asset. The value in use calculation
tambahan yang dapat diatribusikan dengan is based on a discounted cash flow model. The cash
pelepasan aset. Perhitungan nilai pakai didasarkan flows are derived from the budget for the next five
pada model arus kas yang didiskontokan. Data arus years and do not include restructuring activities that
kas diambil dari anggaran untuk lima tahun yang the Company is not yet committed to or significant
akan datang dan tidak termasuk aktivitas future investments that will enhance the asset’s
restrukturisasi yang belum dilakukan oleh performance of the cash-generating unit being
Perusahaan atau investasi signifikan dimasa tested. The recoverable amount is most sensitive to
datang yang akan memutakhirkan kinerja aset dari the discount rate used for the discounted cash flow
unit penghasil kas yang diuji. Nilai terpulihkan paling model as well as the expected future cash inflows
dipengaruhi oleh tingkat diskonto yang digunakan and the growth rate used for extrapolation
dalam model arus kas yang didiskontokan, purposes.
sebagaimana juga jumlah arus kas masuk di masa
datang yang diharapkan dan tingkat pertumbuhan
yang digunakan untuk tujuan ekstrapolasi.
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no indication of
indikasi atas penurunan nilai aset nonkeuangan potential impairment in values of non-financial
pada tanggal 31 Desember 2025 dan 2024. assets as at December 31, 2025 and 2024.
53
Page 491
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KAS DAN SETARA KAS 5. CASH ON HAND AND IN BANKS
Kas dan setara kas terdiri dari: Cash on hand and in banks consist of the following:
2025 2024
Kas 4.492 2.930 Cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank Central Asia Tbk 65.496.853 11.755.523 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 63.509.518 109.671.226 PT Bank Mandiri (Persero) Tbk
PT Bank Permata Tbk 8.477.267 16.620.099 PT Bank Permata Tbk
PT Bank Jago Tbk 4.399.313 5.848.691 PT Bank Jago Tbk
PT Bank J Trust Indonesia Tbk 1.567.511 4.746.355 PT Bank J Trust Indonesia Tbk
PT Bank Ina Perdana Tbk 1.265.186 187.122 PT Bank Ina Perdana Tbk
PT Super Bank Indonesia 1.137.715 10.828 PT Super Bank Indonesia
PT Bank Neo Commerce Tbk 459.089 456.500 PT Bank Neo Commerce Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 359.608 434.521 (Persero) Tbk
PT Bank Victoria International Tbk 283.162 597.230 PT Bank Victoria International Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 208.318 207.176 (Persero) Tbk
PT Bank Shinhan 139.506 33.104 PT Bank Shinhan
PT Bank Muamalat Indonesia Tbk 109.477 109.717 PT Bank Muamalat Indonesia Tbk
PT Bank Sahabat Sampoerna Tbk 109.204 108.464 PT Bank Sahabat Sampoerna Tbk
PT Bank KB Bukopin Tbk 95.004 41.550 PT Bank KB Bukopin Tbk
PT Bank Syariah Indonesia Tbk 70.791 72.391 PT Bank Syariah Indonesia Tbk
PT Bank MNC International Tbk 68.498 202.817 PT Bank MNC International Tbk
PT Bank Danamon Indonesia Tbk 65.570 66.604 PT Bank Danamon Indonesia Tbk
PT Bank Pan Indonesia Tbk 53.341 53.841 PT Bank Pan Indonesia Tbk
PT Bank Panin Dubai Syariah Tbk 29.574 29.455 PT Bank Panin Dubai Syariah Tbk
PT Bank KEB Hana Indonesia 25.871 26.146 PT Bank KEB Hana Indonesia
PT Bank Nusantara Parahyangan Tbk 20.754 22.530 PT Bank Nusantara Parahyangan Tbk
PT Bank Hibank Indonesia 9.940 - PT Bank Hibank Indonesia
PT Bank KB Bukopin Syariah 7.355 - PT Bank KB Bukopin Syariah
PT BPR Karyajatnika Sadaya 6.864 4.298 PT BPR Karyajatnika Sadaya
PT Bank Jabar Banten Syariah 5.120 - PT Bank Jabar Banten Syariah
PT Bank Ganesha Tbk 4.902 - PT Bank Ganesha Tbk
PT Bank Bumi Artha Tbk 4.810 5.012 PT Bank Bumi Artha Tbk
PT Bank Sinarmas Tbk 1.732 1.658.550 PT Bank Sinarmas Tbk
PT Bank Victoria Syariah 22.393 PT Bank Victoria Syariah
Dolar Amerika Serikat US Dollar
PT Bank Permata Tbk PT Bank Permata Tbk
(USD 13.870 pada tanggal (USD 13,870 as at
31 Desember 2025 December 31,2025
dan USD 14.910 pada tanggal and USD 14,910 as at
31 Desember 2024 (jumlah December 31, 2024
penuh)) 232.771 236.418 (full amount))
BDO Unibank, Inc BDO Unibank, Inc
(USD 1.638 pada tanggal (USD 1,638 as at
31 Desember 2025 December 31, 2025
dan USD 1.932 pada tanggal and USD 1,932 as at
31 Desember 2024 (jumlah December 31, 2024
penuh)) 27.495 30.352 (full amount))
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
(USD 61.087 pada tanggal (USD 61,087 as at
31 Desember 2025 (jumlah December 31, 2025
penuh)) 1.025.179 - (full amount))
PT Bank Bukopin Tbk PT Bank Bukopin Tbk
(USD 288,85 pada tanggal (USD 288.85 as at
31 Desember 2025 (jumlah December 31, 2025
penuh)) 4.830 - (full amount))
Subtotal 149.282.128 153.258.913 Subtotal
Total 149.286.620 153.261.843 Total
54
Page 492
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. KAS DAN SETARA KAS (lanjutan) 5. CASH ON HAND AND IN BANKS (continued)
Tingkat suku bunga per tahun berkisar antara: Interest rate per annum ranged from:
2025 2024
Bank – Rupiah 0,10% - 4,00% 0,10% - 4,00% Cash in banks – Rupiah
Bank – Dolar AS 0,00% - 0,10% 0,00% - 0,10% Cash in banks – US Dollar
Semua kas dan setara kas pada tanggal All of the cash in banks as at
31 Desember 2025 dan 2024 ditempatkan pada December 31, 2025 and 2024 are placed with third
pihak ketiga. parties.
6. PIUTANG PEMBIAYAAN – NETO 6. FINANCING RECEIVABLES – NET
2025 2024
Piutang pembiayaan Financing receivables
Pihak ketiga 3.397.754.075 3.008.015.612 Third parties
Pihak berelasi (Catatan 25) - 4.724.172 Related party (Note 25)
Subtotal 3.397.754.075 3.012.739.784 Subtotal
Pendapatan pembiayaan konsumen Unearned consumer financing
yang belum diakui (380.567.340 ) (321.495.147 ) income
3.017.186.735 2.691.244.637
Dikurangi: Less:
Pembiayaan bersama - neto (47.481.275 ) - Joint financing - net
2.969.705.460 2.691.244.637
Penyisihan atas kerugian kredit Allowance for expected credit
ekspektasian (63.645.118 ) (51.745.550 ) losses
Neto 2.906.060.342 2.639.499.087 Net
Jangka waktu kontrak pembiayaan Perusahaan The terms of the Company’s financing contracts
yang disalurkan berkisar antara 2 (dua) sampai range from 2 (two) to 60 (sixty) months.
dengan 60 (enam puluh) bulan.
Jadwal angsuran piutang pembiayaan yang akan The installment schedules of financing receivables
diterima sesuai dengan tahun jatuh temponya by year of maturity are as follows:
adalah sebagai berikut:
2025 2024
< 1 tahun 805.547.178 1.395.949.470 < 1 year
1 – 2 tahun 798.677.742 536.395.312 1 – 2 years
> 2 tahun 1.793.529.155 1.080.395.002 > 2 years
Total 3.397.754.075 3.012.739.784 Total
55
Page 493
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG PEMBIAYAAN – NETO (lanjutan) 6. FINANCING RECEIVABLES – NET (continued)
Analisa umur piutang pembiayaan adalah sebagai The aging analysis of the financing receivables is as
berikut: follows:
2025 2024
Belum jatuh tempo 2.700.999.473 2.601.423.552 Current
Lewat jatuh tempo: Overdue:
1 – 30 hari 419.441.293 283.484.178 1 – 30 days
31 – 60 hari 43.710.987 8.364.838 31 – 60 days
61 – 90 hari 153.110.633 46.758.964 61 – 90 days
> 90 hari 80.491.689 72.708.252 > 90 days
Total 3.397.754.075 3.012.739.784 Total
Piutang pembiayaan berdasarkan kolektibilitas Financing receivables based on collectability in
sesuai peraturan OJK: accordance with OJK regulations:
2025 2024
Lancar 2.776.346.710 2.831.989.403 Current
Dalam perhatian khusus 485.496.532 108.042.129 Special mention
Kurang lancar 27.191.927 484.028 Substandard
Diragukan 3.214.799 22.298.629 Doubtful
Macet 105.504.107 49.925.595 Loss
Total 3.397.754.075 3.012.739.784 Total
Jumlah piutang pembiayaan konsumen bruto Total gross consumer financing receivables (before
(sebelum dikurangi pendapatan pembiayaan unearned income and allowance for impairment
konsumen yang belum diakui dan cadangan losses) based on business activity as at
kerugian penurunan nilai) berdasarkan kegiatan December 31, 2025 and 2024 are as follows:
usaha pada tanggal 31 Desember 2025 dan
2024 adalah sebagai berikut:
2025 2024
Investasi 2.499.105.281 1.820.962.512 Investment
Modal kerja 707.355.547 1.104.725.532 Working capital
Persetujuan OJK lainnya 191.293.247 87.051.740 Others as approved by OJK
Total 3.397.754.075 3.012.739.784 Total
56
Page 494
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. PIUTANG PEMBIAYAAN – NETO (lanjutan) 6. FINANCING RECEIVABLES – NET (continued)
Rata-rata suku bunga kontraktual setahun untuk The average contractual interest rates per annum
pembiayaan adalah sebagai berikut: for financing are as follows:
2025 2024
Modal kerja 14,28% 14,61% Working capital
Investasi 13,63% 13,40% Investment
Perubahan penyisihan kerugian penurunan nilai The movements of the allowance for expected credit
piutang pembiayaan adalah sebagai berikut: losses on financing receivables are as follows:
2025 2024
Saldo awal 51.745.550 35.774.294 Beginning balance
Penyisihan selama
tahun berjalan 11.899.568 16.591.461 Provision during the year
Penghapusan piutang - (620.205 ) Write-off of receivables
Saldo akhir 63.645.118 51.745.550 Ending balance
Seluruh tagihan piutang pembiayaan pada tanggal All financing receivables as at December 31, 2025
31 Desember 2025 dan 2024 dievaluasi secara and 2024 are individually and collectively evaluated
individual dan kolektif terhadap penurunan nilai. for impairment.
Manajemen Perusahaan berkeyakinan bahwa The Company’s management believes that the
cadangan kerugian penurunan nilai tagihan piutang allowance for expected credit losses on financing
pembiayaan adalah cukup untuk menutup kerugian receivables is adequate to cover possible losses
yang mungkin timbul akibat tidak tertagihnya that may arise from uncollectible financing
tagihan piutang pembiayaan. receivables.
Tagihan piutang pembiayaan yang direstrukturisasi The percentage of restructured financing
pada tanggal 31 Desember 2025 dan 2024 masing- receivables as at December 31, 2025 and
masing sebesar 9,23% dan 7,33% dari saldo 2024 is 9.23% and 7.33% of the gross financing
piutang pembiayaan bruto. receivables balance, respectively.
Produk pembiayaan Perusahaan (Asset Based The Company’s financing products (Asset Based
Finance – ABF & Factoring) telah diasuransikan atas Finance – ABF & Factoring) have been insured
risiko kehilangan, kerusakan serta gagal bayar against the risk of loss, damages and insolvency by
kepada Perusahaan asuransi pihak ketiga third party insurance companies among them are
diantaranya PT Asuransi Sinarmas, PT Asuransi PT Asuransi Sinarmas, PT Asuransi Wahana Tata,
Wahana Tata, PT Jamkrida Jakarta, PT Sinarmas PT Jamkrida Jakarta, PT Sinarmas Penjaminan
Penjaminan Kredit, PT Asuransi Raksa Pratika, Kredit, PT Asuransi Raksa Pratika, PT Asuransi
PT Asuransi Dayin Mitra, PT MNC Asuransi Dayin Mitra, PT MNC Asuransi Indonesia,
Indonesia, PT Asuransi Bina Dana Arta dan PT Asuransi Bina Dana Arta and PT Asuransi Astra
PT Asuransi Astra Buana (Catatan 26). Buana (Note 26).
Perseroan melakukan kerjasama pembiayaan The Company entered into joint financing
bersama dengan PT Bank Ina Perdana Tbk arrangement with PT Bank Ina Perdana Tbk
(Catatan 26). (Note 26).
57
Page 495
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES
Rincian piutang lain-lain adalah sebagai berikut: The details of other receivables are as follows:
2025 2024
Pihak ketiga: Third parties:
Piutang dalam proses Receivables in the
penyelesaian 248.201.859 264.682.178 settlement process
Piutang angsuran 3.062.311 3.061.998 Installment receivables
Lain-lain 678.864 5.274.528 Others
Subtotal 251.943.034 273.018.704 Subtotal
Penyisihan atas kerugian
penurunan nilai (82.362.337 ) (7.565.797 ) Allowance for impairment losses
Neto 169.580.697 265.452.907 Net
Piutang dalam proses penyelesaian dinyatakan Receivables in the process of settlement are
berdasarkan nilai realisasi bersih yaitu nilai tercatat presented at net realizable value, which is carrying
atau pokok piutang pembiayaan dikurangi amount or principal amount minus allowance for
penyisihan atas kerugian penurunan nilai. impairment losses.
Piutang pembiayaan yang tercatat direklasifikasikan Financing receivables are reclassified as
menjadi piutang dalam proses penyelesaian ketika receivables in the process of settlement when the
jaminan dapat digunakan untuk memenuhi collateral can be used to settle receivable from
kewajiban konsumen setelah melalui proses yang customer after going through the process stipulated
ditetapkan dalam perjanjian pembiayaan. in the financing agreement.
Piutang angsuran merupakan pembayaran Installment receivables are consumer installments
angsuran konsumen yang dibayarkan melalui paid through PT Pos Indonesia (Persero) (PI),
PT Pos Indonesia (Persero) (PI), PT Bank Central PT Bank Central Asia Tbk., PT Sumber Alfaria
Asia Tbk., PT Sumber Alfaria Trijaya Tbk (SAT), Trijaya Tbk (SAT), PT Sumber Indah Lestari (SIL),
PT Sumber Indah Lestari (SIL), PT Midi Utama PT Midi Utama Indonesia Tbk (MUI), PT Indomarco
Indonesia Tbk (MUI), PT Indomarco Prismatama Prismatama (IP), PT Tokopedia, PT Bank Mandiri
(IP), PT Tokopedia, PT Bank Mandiri (Persero) Tbk, (Persero) Tbk, PT Bukalapak.com, PT Shopee
PT Bukalapak.com, PT Shopee International International Indonesia, and PT Fintek Karya
Indonesia, dan PT Fintek Karya Nusantara (Link Nusantara (Link Aja) that will be transferred to the
Aja) akan mentransfer ke rekening bank Company’s bank account within 1 (one) day up to 5
Perusahaan dalam jangka waktu 1 (satu) hari (five) days from the date that the consumer
sampai dengan 5 (lima) hari dari tanggal angsuran installments are received.
konsumen diterima.
Perubahan pada penyisihan kerugian penurunan Movements of the allowance for impairment losses
nilai selama tahun berjalan adalah sebagai berikut: during the year are as follows:
2025 2024
Saldo awal 7.565.797 5.194.278 Beginning balance
Penyisihan selama tahun Provision during
berjalan 74.796.540 2.371.519 the year
Saldo akhir 82.362.337 7.565.797 Ending balance
Manajemen berpendapat bahwa jumlah penyisihan Management believes the allowance for impairment
kerugian penurunan nilai yang dibentuk cukup untuk losses is adequate to cover losses arising from
menutup kerugian yang mungkin timbul akibat tidak uncollectible other receivables.
tertagihnya piutang lain-lain.
58
Page 496
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. UANG MUKA DAN BIAYA DIBAYAR DI MUKA 8. ADVANCES AND PREPAID EXPENSES
Rincian uang muka dan biaya dibayar di muka The details of advances and prepaid expenses are
adalah sebagai berikut: as follows:
2025 2024
Asuransi 62.354.326 112.347.905 Insurance
Uang muka penanganan piutang Advance for handling receivables
dalam proses penyelesaian 47.000.000 - in the settlement process
Jasa professional 8.330.202 13.875 Professional fees
Jasa pemeliharaan software 1.670.568 1.591.438 Software maintenance fees
Lain-lain 19.022 37.915 Others
Total 119.374.118 113.991.133 Total
Asuransi dibayar di muka mencakup pembayaran di Prepaid insurance include prepayment for insurance
muka atas asuransi piutang pembiayaan terhadap of financing receivables against the risk of loss,
risiko kerugian, kerusakan dan kebangkrutan. damages and insolvency.
Uang muka penanganan piutang dalam proses Advance for handling receivables in the settlement
penyelesaian merupakan dukungan Perusahaan process represents an advance given to a third party
kepada pihak ketiga yang disalurkan melalui to fulfill administrative requirements for participation in
rekanan jasa hukum Perusahaan. Dukungan the selection process as a buyer of collateral related
tersebut diberikan untuk memenuhi persyaratan to foreclosed assets of a national bank. As of
administratif agar pihak ketiga dapat mengikuti December 31, 2025, the national bank had not
proses pemilihan sebagai pembeli agunan atas aset selected the third party, and the advance was
yang diambil alih pada salah satu perbankan subsequently returned to the Company on
nasional. Pada tanggal 31 Desember 2025, pihak January 6, 2026.
perbankan nasional tidak memilih pihak ketiga
tersebut, sehingga pada tanggal 6 Januari 2026
dukungan yang diberikan oleh Perusahaan telah
dikembalikan.
9. ASET TETAP 9. PROPERTY AND EQUIPMENT
Rincian dan mutasi dari aset tetap adalah sebagai The composition and movements of property and
berikut: equipment are as follows:
31 Desember/ December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Disposals Reclassification balance
Harga perolehan Acquisition cost
Pengembangan
bangunan yang Leasehold
disewa 20.556.001 - - - 20.556.001 improvements
Kendaraan 2.180.699 - (1.538.150 ) - 642.549 Vehicles
Peralatan kantor 51.800.848 3.552 (1.291.514 ) 1.141.941 51.654.827 Office equipment
Aset dalam Construction in
penyelesaian 1.200.822 95.315 - (1.141.941 ) 154.196 progress
Total biaya perolehan 75.738.370 98.867 (2.829.664 ) - 73.007.573 Total acquisition cost
Akumulasi Accumulated
penyusutan depreciation
Pengembangan
bangunan yang Leasehold
disewa 18.166.231 691.585 - - 18.857.816 improvements
Kendaraan 882.191 164.255 (926.078 ) - 120.368 Vehicles
Peralatan kantor 45.569.424 2.808.210 (1.284.129 ) - 47.093.505 Office equipment
Total akumulasi Total accumulated
penyusutan 64.617.846 3.664.050 (2.210.207 ) - 66.071.689 depreciation
Jumlah tercatat neto 11.120.524 6.935.884 Net carrying amount
59
Page 497
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. ASET TETAP (lanjutan) 9. PROPERTY AND EQUIPMENT (continued)
Rincian dan mutasi dari aset tetap adalah sebagai The composition and movements of property and
berikut: (lanjutan) equipment are as follows: (continued)
31 Desember/ December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Disposals Reclassification balance
Harga perolehan Acquisition cost
Pengembangan
bangunan yang Leasehold
disewa 20.556.001 - - - 20.556.001 improvements
Kendaraan 1.546.150 634.549 - - 2.180.699 Vehicles
Peralatan kantor 47.545.554 3.219 (218.311 ) 4.470.386 51.800.848 Office equipment
Aset dalam Construction in
penyelesaian 1.749.958 3.921.250 - (4.470.386 ) 1.200.822 progress
Total biaya perolehan 71.397.663 4.559.018 (218.311 ) - 75.738.370 Total acquisition cost
Akumulasi Accumulated
penyusutan depreciation
Pengembangan
bangunan yang Leasehold
disewa 17.473.488 692.743 - - 18.166.231 improvements
Kendaraan 655.539 226.652 - - 882.191 Vehicles
Peralatan kantor 42.854.591 2.933.144 (218.311 ) - 45.569.424 Office equipment
Total akumulasi Total accumulated
penyusutan 60.983.618 3.852.539 (218.311 ) - 64.617.846 depreciation
Jumlah tercatat neto 10.414.045 11.120.524 Net carrying amount
-
Penyusutan dibebankan sebagai beban umum dan Depreciation is charged to general and administrative
administrasi untuk tahun yang berakhir pada tanggal expenses for the years ended December 31, 2025
31 Desember 2025 dan 2024 masing-masing and 2024 amounting to Rp 3,664,050 and
sebesar Rp 3.664.050 dan Rp 3.852.539 Rp 3,852,539, respectively (Note 23).
(Catatan 23).
Aset tetap telah diasuransikan terhadap Property and equipment are insured for potential
kemungkinan terjadinya kerugian yang ditimbulkan losses arising from fire and other risks with total
akibat kebakaran dan risiko Iainnya dengan nilai coverage amounting to Rp 644,549 and
pertanggungan masing-masing berjumlah Rp 1,954,549 as at December 31, 2025 and 2024
Rp 644.549 dan Rp 1.954.549 pada tanggal respectively. Property and equipment are insured
31 Desember 2025 dan 2024. Aset tetap tersebut through PT Asuransi Sinar Mas, Tugu Insurance and
diasuransikan melalui PT Asuransi MAG pada PT Asuransi MAG, third parties, as at December 31,
tanggal 31 Desember 2025 dan 2024. Manajemen 2025 and 2024. The management believes that the
berkeyakinan bahwa nilai pertanggungan tersebut sum insured is adequate to cover possible losses
cukup untuk menutupi kemungkinan kerugian yang arising from such risks.
akan timbul.
60
Page 498
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
9. ASET TETAP (lanjutan) 9. PROPERTY AND EQUIPMENT (continued)
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and
2024, jumlah tercatat bruto dari setiap aset tetap 2024, the gross amount of property and equipment
yang telah disusutkan penuh namun masih which have been fully depreciated that are still being
digunakan masing-masing adalah sebesar used amounted to Rp 56,299,551 and
Rp 56.299.511 dan Rp 49.552.404. Aset tetap yang Rp 49,552,404, respectively. The property and
telah disusutkan penuh namun masih digunakan equipment that have been fully depreciated but still
oleh Perusahaan antara lain berupa pengembangan being used by the Company consist of, among
bangunan yang disewa, kendaraan dan peralatan others, leasehold improvements, vehicles and office
kantor. equipment.
Berdasarkan evaluasi manajemen, tidak terdapat Based on management’s assessment, there are no
peristiwa atau perubahan keadaan yang events or changes in circumstances which may
mengindikasikan adanya penurunan nilai aset tetap indicate impairment in value of property and
pada tanggal-tanggal 31 Desember 2025 dan 2024. equipment as at December 31, 2025 and 2024.
Manajemen Perusahaan telah menelaah umur The Company’s management has reviewed the
manfaat, metode penyusutan dan nilai residu pada assets’ useful lives, method of depreciation and
tanggal 31 Desember 2025 dan residual values as at December 31, 2025 and
2024 dan tidak ada penyesuaian yang diperlukan. 2024 and no adjustment is required.
Rincian laba penjualan aset tetap adalah sebagai The details of gain on sale of property and
berikut: equipment:
2025 2024
Proceeds from sale
Hasil penjualan aset tetap 169.414 12.500 of property and equipment
Net book value
Nilai buku aset tetap 619.457 - of property and equipment
Laba (rugi) penjualan Gain (loss) on sale of property
aset tetap (Catatan 21) (450.043 ) 12.500 and equipment (Note 21)
Aset dalam penyelesaian pada tanggal Construction in progress as at December 31, 2025
31 Desember 2025 terutama terdiri dari peralatan mainly comprise of office equipment and related
kantor dan perangkat lunak terkait, yang akan software, which will be completed and ready for use
selesai dan siap digunakan pada tahun 2026 in 2026 with current percentage of completion of
dengan persentase penyelesaian saat ini sebesar 75%.
75%.
10. SEWA 10. LEASES
Perusahaan mengadakan perjanjian sewa The Company has entered into rental agreement for
menyewa untuk kantor pusat dengan its head office with PT Bhumyamca Sekawan, a third
PT Bhumyamca Sekawan, pihak ketiga, pada party, on June 1, 2020. The rental agreement is valid
tanggal 1 Juni 2020. Perjanjian sewa berlaku up to May 31, 2025. The agreement was extended
sampai dengan tanggal 31 Mei 2025. Perjanjian from June 1, 2025 - May 31, 2030.
tersebut diperpanjang tanggal 1 Juni 2025 – 31 Mei
2030.
61
Page 499
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. SEWA (lanjutan) 10. LEASES (continued)
Perusahaan mengadakan perjanjian sewa The Company has entered into rental agreement for
menyewa untuk gedung custodian center dengan its custodian center with PT Bhumyamca Sekawan,
PT Bhumyamca Sekawan, pihak ketiga, pada a third party, on June 29, 2021. The rental
tanggal 29 Juni 2021 Perjanjian sewa berlaku agreement is valid up to May 31, 2025.
sampai dengan tanggal 31 Mei 2025. Perjanjian The agreement was extended from June 1, 2025 -
tersebut diperpanjang tanggal 1 Juni 2025 – 31 Mei May 31, 2030.
2030.
Perusahaan mengadakan perjanjian sewa The Company has entered into rental agreement for
menyewa untuk ekspansi kantor pusat dengan head office expansion with PT Bhumyamca
PT Bhumyamca Sekawan, pihak ketiga, pada Sekawan, a third party, on November 1, 2021.
tanggal 1 November 2021. Perjanjian sewa berlaku The rental agreement is valid up to May 31, 2025.
sampai dengan tanggal 31 Mei 2025. Perjanjian The agreement was extended from June 1, 2025 -
tersebut diperpanjang tanggal; 1 Juni 2025 – 31 Mei May 31, 2030.
2030.
Perusahaan mempunyai sewa tertentu untuk sewa The Company also has certain leases for low value
bernilai rendah. Perusahaan menerapkan assets. The Company applies lease of low-value
pengecualian pengakuan atas aset bernilai rendah assets recognition exemption for these assets.
tersebut.
Di bawah ini adalah jumlah tercatat aset hak guna Set out below are the carrying amounts of right-of-
yang diakui dan mutasinya selama periode berjalan: use assets recognised and the movements during
the period:
31 Desember/ December 31, 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Biaya perolehan: At cost:
Bangunan 13.982.294 16.867.085 13.982.294 16.867.085 Buildings
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 12.724.282 3.225.839 13.982.294 1.967.827 Buildings
Jumlah tercatat neto 1.258.012 14.899.258 Net carrying amount
31 Desember/ December 31, 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additions Deductions Balance
Biaya perolehan: At cost:
Bangunan 13.982.294 - - 13.982.294 Buildings
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 9.705.053 3.019.229 - 12.724.282 Buildings
Jumlah tercatat neto 4.277.241 1.258.012 Net carrying amount
62
Page 500
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. SEWA (lanjutan) 10. LEASES (continued)
Di bawah ini adalah jumlah tercatat liabilitas sewa Set out below are the carrying amounts of lease
dan mutasinya selama periode berjalan: liabilities and the movements during the period:
2025 2024
Pada 1 Januari 1.099.165 5.040.878 As at 1 January
Penambahan pokok 16.867.085 - Accretion of principal
Penambahan bunga 1.092.638 345.453 Accretion of interest
Pembayaran: Payment:
Pokok (3.308.868 ) (3.941.713 ) Principal
Bunga (1.092.638 ) (345.453 ) Interest
Saldo akhir 14.657.382 1.099.165 Ending balances
Nilai kini pembayaran sewa minimum adalah The present value of minimum lease payments is as
sebagai berikut: follows:
2025 2024
Liabilitas sewa - Gross lease liabilities -
pembayaran sewa minimum minimum lease payments
Tidak lebih dari 1 tahun 4.388.988 1.109.765 Not later than 1 year
Lebih dari 1 tahun dan Later than 1 year and
kurang dari 5 tahun 14.414.575 - not later than 5 years
Total 18.803.563 1.109.765 Total
Beban keuangan di masa Future finance
depan atas sewa (4.146.181 ) (10.600 ) charges on leases
Nilai kini liabilitas sewa 14.657.382 1.099.165 Present value of lease liabilities
Nilai kini liabilitas sewa adalah Present value of lease
sebagai berikut: liabilities is as follows:
Tidak lebih dari 1 tahun 2.779.537 1.099.165 Not later than 1 year
Lebih dari 1 tahun dan Later than 1 year and
kurang dari 5 tahun 11.877.845 - not later than 5 years
Total 14.657.382 1.099.165 Total
Berikut ini adalah jumlah yang diakui dalam laba The following are the amounts recognised in profit or
rugi: loss:
2025 2024
Beban penyusutan hak guna Depreciation expense of
(Catatan 23) 3.225.839 3.019.229 right-of-use assets (Note 23)
Beban bunga liabilitas sewa Interest expense on lease
(Catatan 22) 1.092.638 345.453 liabilities (Note 22)
Beban sewa aset bernilai rendah Rent expenses of low-value assets
(Catatan 23) 3.529.560 3.292.238 (Note 23)
63
Page 501
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. SEWA (lanjutan) 10. LEASES (continued)
Perusahaan memiliki total arus kas keluar untuk The Company had total cash outflows for leases
sewa (termasuk sewa aset bernilai rendah) sebesar (including leases of low-value assets) of
Rp 7.931.066 pada 31 Desember 2025 dan Rp 7,931,066 in December 31, 2025 and
Rp 7.579.404 pada 31 Desember 2024. Rp 7,579,404 in December 31, 2024. The Company
Perusahaan memiliki penambahan non-kas had Rp 16,867,085 additions to right-of-use assets
Rp 16.867.085 pada aset hak-guna dan liabilitas and lease liabilities in 2025.
sewa pada 2025.
Berikut ini adalah pihak-pihak yang mengadakan The following are counterparties of the Company’s
perjanjian sewa dengan Perusahaan: lease commitments:
Pihak dalam perjanjian/ Item yang disewa/ Leased Periode perjanjian/ Period
Counterparties items of agreement
PT Bhumyamca Gedung Cibis Nine/ Cibis 1 Juni/June 2025 -
Sekawan Nine Building 31 Mei/May 2030
PT Bhumyamca Gedung Cibis Nine/ Cibis 1 Juni/June 2025 -
Sekawan Nine Building 31 Mei/May 2030
PT Bhumyamca Gedung Custodian Center/ 1 Juni/June 2025-
Sekawan Custodian Center Building 31 Mei/May 2030
11. ASET LAIN-LAIN 11. OTHER ASSETS
Rincian aset lain-lain adalah sebagai berikut: The details of other assets are as follows:
2025 2024
Jaminan sewa 1.023.393 1.023.413 Rent deposits
Meterai 21.481 1.510 Stamp
Lain-lain 312.800 312.800 Others
Total 1.357.674 1.337.723 Total
Jaminan sewa merupakan jaminan sewa yang Rent deposits represent payments made by the
dibayarkan Perusahaan kepada pihak ketiga atas Company to third parties for the rental of the head
sewa bangunan untuk kantor pusat Perusahaan. office of the Company.
64
Page 502
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK 12. BANK LOANS
2025 2024
Pinjaman bank Bank loans
Rupiah Rupiah
PT Bank Jago Tbk 1.308.697.638 1.178.492.429 PT Bank Jago Tbk
PT Bank MNC International Tbk 350.000.000 332.000.000 PT Bank MNC International Tbk
PT Super Bank Indonesia 288.650.810 213.750.000 PT Super Bank Indonesia
PT Bank Permata Tbk PT Bank Permata Tbk
(Kredit Sindikasi Berjangka) 210.885.769 466.190.582 (Syndicated Amortizing Term-Loan)
PT Bank KB Indonesia Tbk 116.408.944 - PT Bank KB Indonesia Tbk
PT Bank Central Asia Tbk 101.000.000 - PT Bank Central Asia Tbk
PT Bank Mandiri Tbk 82.833.333 149.500.000 PT Bank Mandiri Tbk
PT Bank J Trust Indonesia Tbk 75.837.332 83.326.653 PT Bank J Trust Indonesia Tbk
PT Bank Ina Perdana Tbk 72.893.753 41.309.785 PT Bank Ina Perdana Tbk
PT Bank Hibank Indonesia 50.000.000 - PT Bank Hibank Indonesia
PT Bank Victoria International Tbk 47.222.222 8.683.394 PT Bank Victoria International Tbk
PT BPR Karyajatnika Sadaya 38.543.091 36.028.047 PT BPR Karyajatnika Sadaya
PT Bank Bumi Artha Tbk 20.240.584 32.336.291 PT Bank Bumi Artha Tbk
PT Bank Shinhan Indonesia 20.000.000 25.000.000 PT Bank Shinhan Indonesia
PT Bank Jabar Banten Syariah 8.300.000 - PT Bank Jabar Banten Syariah
PT Bank Neo Commerce Tbk - 2.083.333 PT Bank Neo Commerce Tbk
Dolar Amerika Serikat US Dollar
BDO Unibank Inc 31.588.364 - BDO Unibank Inc
Total 2.823.101.840 2.568.700.515 Total
Biaya transaksi belum diamortisasi (1.582.704 ) (7.515.925 ) Unamortized transaction costs
Neto 2.821.519.136 2.561.184.590 Net
Pinjaman-pinjaman dalam rupiah di atas dikenakan The above loans in Rupiah bear annual interest
tingkat suku bunga tahunan berkisar antara 8,25% rates ranging from 8.25% to 10.00% as at
sampai dengan 10,00% pada 31 Desember 2025 December 31, 2025 and 2024.
dan 2024.
Pembayaran bunga dan pokok pinjaman telah Interest and principal loan payments have been paid
dibayarkan oleh Perusahaan sesuai dengan jadwal. by the Company on schedule.
PT Bank Jago Tbk PT Bank Jago Tbk
Pada tanggal 10 Juni 2021, Perusahaan On June 10, 2021, the Company obtained a loan
memperoleh fasilitas dari PT Bank Jago Tbk untuk facility from PT Bank Jago Tbk to finance the
modal kerja Perusahaan dengan fasilitas Company’s working capital under a direct financing
pembiayaan langsung dengan jumlah maksimum facility with a maximum amount of Rp 50,000,000
sebesar Rp 50.000.000 dan fasilitas pembiayaan and an indirect financing facility with a maximum
tidak langsung dengan jumlah maksimum sebesar amount of Rp 100,000,000 both maturing on
Rp 100.000.000 yang jatuh tempo pada tanggal December 12, 2025.
12 Desember 2025.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: include the following:
• Fasilitas pinjaman dijamin dengan jaminan • The loan facility shall be secured by a fiduciary
fidusia atas piutang pembiayaan dengan nilai transfer of financing receivables with a minimum
penjaminan sekurang-kurangnya 100% dari of 100% of the amount of the facility
jumlah pokok fasilitas.
65
Page 503
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Jago Tbk (lanjutan) PT Bank Jago Tbk (continued)
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: (lanjutan) include the following: (continued)
• Perusahaan diharuskan untuk • The Company is required to maintain maximum
mempertahankan tingkat non-performing level of non-performing assets of more than 90
assets lebih dari 90 (sembilan puluh) hari tidak (ninety) days not more than 5%
lebih dari 5%.
• Mempertahankan persentase kepemilikan • Maintain percentage of direct and indirect
saham pengendali baik langsung maupun tidak ownership of majority shareholder at minimum
langsung minimum sebesar 51% oleh Rubicon of 51% by Rubicon Investments Holding Pte.
Investments Holding Pte. Ltd. Ltd.
Pada tanggal 12 April 2023, kedua belah pihak On April 12, 2023, both parties agreed to increase
menyetujui fasilitas pembiayaan langsung dan the direct and indirect financing facilities to become
pembiayaan tidak langsung menjadi total fasilitas a total maximum facility of Rp 1,000,000,000.
maksimum sebesar Rp 1.000.000.000.
Pada tanggal 27 September 2023 dimana kedua On September 27, 2023, both parties agreed to the
belah pihak menyetujui penambahan fasilitas addition of a new financing facility, Term Promissory
pembiayaan Pinjaman Promes Berjangka (PPB). Note Loan (PPB).
Fasilitas ini telah mengalami perubahan pada The facility has been amended on June 6, 2024,
tanggal 6 Juni 2024, di mana kedua belah pihak wherein both parties agreed to an additional
sepakat untuk menambah fasilitas pembiayaan financing facility of Rp 500,000,000. The total direct
sebesar Rp 500.000.000. Total fasilitas pembiayaan and indirect financing facilities became a total
langsung dan tidak langsung menjadi total fasilitas maximum facility of Rp 1,500,000,000.
maksimum sebesar Rp 1.500.000.000.
Fasilitas ini telah mengalami perubahan terakhir The facility has been amended, most recently on
pada tanggal 30 Desember 2025, di mana kedua December 30, 2025, wherein both parties agreed to
belah pihak sepakat untuk memperpanjang fasilitas extend the credit facility until June 10, 2031 and
kredit sampai tanggal 10 Juni 2031 dan adanya change the loan amount to Rp 1,400,000,000.
perubahan jumlah fasilitas pinjaman menjadi
Rp 1.400.000.000.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from these facilities as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 1.308.697.638 dan Rp 1.178.492.429. Rp 1,308,697,638 and Rp 1,178,492,429,
Pada Desember 31, 2025 dan 2024, bunga yang respectively. As at December 31, 2025 and 2024,
masih harus dibayar sehubungan dengan fasilitas ini the accrued interest recorded related to this facility
sebesar Rp 2.296.393 dan Rp 2.586.125 amounted to Rp 2,296,393 and Rp 2,586,125,
(Catatan 13). Beban bunga yang diakui untuk tahun respectively (Note 13). Interest expenses
yang berakhir pada tanggal 31 Desember 2025 dan recognized for the years ended December 31, 2025
2024 masing-masing sebesar Rp 122.794.332 dan and 2024 amounted to Rp 122,794,332 and
Rp 98.377.594 (Catatan 22). Rp 98,377,594, respectively (Note 22).
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi semua persyaratan has complied with all the relevant covenants as
terkait sebagaimana diharuskan dalam semua required under the loan agreement mentioned
perjanjian pinjaman di atas. above.
66
Page 504
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank MNC International Tbk PT Bank MNC International Tbk
Pada tanggal 28 September 2021, Perusahaan On September 28, 2021, the Company obtained
memperoleh fasilitas Pinjaman dari PT Bank MNC loan facility from PT Bank MNC International Tbk for
International Tbk untuk modal kerja Perusahaan the Company’s working capital with a maximum
dengan jumlah maksimum sebesar Rp 50.000.000 amount of Rp 50,000,000 maturing on September
yang jatuh tempo pada tanggal 29 September 2023. 29, 2023.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas ini dapat ditarik selama 12 (dua belas) • The facility can be drawn down up to 12
bulan sejak penandatanganan perjanjian dan (twelve) months from the signing date of the
akan jatuh tempo maksimal dalam 12 (dua agreement and will mature at the maximum 12
belas) bulan. (twelve) months.
• Fasilitas pinjaman dijamin dengan jaminan • The facility is secured by fiduciary transfer of
fidusia atas piutang pembiayaan dengan nilai financing receivables with a minimum of 100%
penjaminan sekurang-kurangnya 100% dari of the amount of the facilities.
jumlah pokok fasilitas.
• Perusahaan antara lain diharuskan untuk • The Company is required to maintain level of
mempertahankan tingkat debt to equity ratio debt to equity ratio not exceeding 8 (eight)
tidak melebihi 8 (delapan) kali, rasio beban times, operational expenses to operational
operasional terhadap pendapatan operasional revenue ratio maximum 95%, financing to
maksimum 95%, rasio piutang pembiayaan asset ratio minimum 40%, national portfolio
minimum 40%, portfolio nasional dengan day with day past due =0 minimum 80%, national
past due =0 minimum 80%, portfolio nasional portfolio with day past due ≤ 10 minimum 85%,
dengan day past due ≤ 10 minimum 85%, write-off ratio maximum 3%, repossed asset
portfolio nasional dengan kondisi hapus buku ratio maximum 7% and to provide written
(write off) maksimum 3%, portfolio nasional notice to the bank in connection with, among
others, change in the composition of the
dengan kondisi kendaraan ditarik kembali
Boards of Commissioners and Directors and
maksimum 7%, serta memberikan
majority shareholder and distribution of
pemberitahuan secara tertulis kepada bank dividends to the shareholders and the
sehubungan dengan, antara lain, mengubah Company is required to obtain prior written
susunan Dewan Komisaris dan Direksi dan approval from the bank in connection with,
pemegang saham mayoritas dan membagikan among others, selling, transferring, renting,
dividen kepada pemegang saham serta surrendering, pledging all or part of the
Perusahaan diharuskan memperoleh Company's property or becoming a guarantor,
persetujuan tertulis sebelumnya dari bank and entering into an agreement that can create
sehubungan dengan, antara lain, menjual, liability.
mengalihkan, menyewakan, menyerahkan,
menjaminkan seluruh atau sebagian kekayaan
milik perusahaan atau yang menjadi jaminan,
mengadakan perjanjian yang dapat
menimbulkan kewajiban.
Fasilitas ini telah mengalami perubahan pada The facility has been amended on August 30, 2022
tanggal 30 Agustus 2022 dimana kedua belah pihak wherein both parties agreed to increase the
menyetujui penambahan fasilitas pinjaman sebesar financing facility by Rp 150,000,000 for a total
Rp 150.000.000 untuk total fasilitas maksimum maximum facility of Rp 200,000,000.
sebesar Rp 200.000.000.
67
Page 505
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank MNC International Tbk (lanjutan) PT Bank MNC International Tbk (continued)
Fasilitas ini telah mengalami perubahan pada The facility has been amended on August 29, 2023
tanggal 29 Agustus 2023 dimana kedua belah pihak wherein both parties agreed to extend the credit
sepakat untuk memperpanjang fasilitas kredit facility until September 28, 2025 and increase the
sampai tanggal 28 September 2025 dan menambah loan facility amount by Rp 150,000,000 so that the
jumlah fasilitas pinjaman sebesar Rp. 150.000.000 total maximum facility is Rp 350,000,000.
sehingga total fasilitas maksimal adalah
Rp 350.000.000.
Perubahan terakhir pada tanggal 24 September The latest amendment was dated September 24,
2025 dimana kedua belah pihak sepakat untuk 2025 wherein both parties agreed to extend the
memperpanjang fasilitas kredit sampai dengan credit facility until September 28, 2026 and granting
tanggal 28 September 2026 dan melakukan a temporary suspension of the Company’s obligation
penangguhan sementara atas kewajiban to maintain and preserve the Company's operating
Perusahaan untuk menjaga dan mempertahankan expenses to operating income ("BOPO") ratio until
rasio beban operasional terhadap pendapatan December 31, 2025.
operasional (“BOPO”) Perusahaan sampai dengan
tanggal 31 Desember 2025.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 350.000.000 dan Rp 332.000.000. Pada Rp 350,000,000 and Rp 332,000,000, respectively.
31 Desember 2025 dan 2024, bunga yang masih As at December 31, 2025 and 2024, the accrued
harus dibayar sehubungan dengan fasilitias ini interest recorded related to this facility amounted to
masing-masing sebesar Rp 972.222 dan Rp 972,222 and Rp 1,006,111, respectively
Rp 1.006.111 (Catatan 13). Beban bunga yang (Note 13). Interest expenses recognized for the
diakui untuk tahun yang berakhir pada tanggal years ended December 31, 2025 and 2024
31 Desember 2025 dan 2024 masing-masing amounted to Rp 34,646,370 and Rp 27,022,910,
sebesar Rp 34.646.370 dan Rp 27.022.910 respectively (Note 22).
(Catatan 22).
Pada tanggal 31 Desember 2024, Perusahaan As at December 31, 2024, the Company obtained a
memperoleh waiver dari PT Bank MNC International waiver from PT Bank MNC International Tbk related
Tbk sehubungan dengan kelebihan rasio BOPO to the excess of the Company's BOPO ratio as
Perusahaan sebagaimana dijelaskan dalam Surat contained in the Bank Information Letter dated
Informasi Bank masing-masing pada tanggal February 10, 2025.
10 Februari 2025.
PT Super Bank Indonesia PT Super Bank Indonesia
Pada tanggal 17 Oktober 2024, Perusahaan On October 17, 2024, the Company obtained loan
memperoleh fasilitas pinjaman dari PT Super Bank facility from PT Super Bank Indonesia for the
Indonesia untuk modal kerja Perusahaan sebesar Company’s working capital with amount of
Rp 400.000.000 (Rp 300.000.000 untuk Rp 400,000,000 (Rp 300,000,000 for ABF financing
pembiayaan ABF dan Rp 100.000.000 untuk and Rp 100,000,000 for Factoring financing).
pembiayaan Factoring).
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Menjaga nilai Debt Service Coverage Ratio • Maintain the Company's Debt Service
Perusahaan minimal 1 kali Coverage Ratio value at least 1 time
68
Page 506
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Super Bank Indonesia (lanjutan) PT Super Bank Indonesia (continued)
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 288.650.810 dan Rp 213.750.000. Pada Rp 288,650,810 and Rp 213,750,000, respectively.
31 Desember 2025 dan 2024, bunga yang masih As at December 31, 2025 and 2024, the accrued
harus dibayar sehubungan dengan fasilitas ini interest recorded related to this facility amounted to
masing-masing sebesar Rp 1.061.453 dan Rp 1,061,453 and Rp 650,816, respectively
Rp 650.816 (Catatan 13). Beban bunga yang diakui (Note 13). Interest expense recognized for the year
untuk periode yang berakhir pada 31 Desember ended December 31, 2025 and 2024 amounted to
2025 dan 2024 masing-masing sebesar Rp 27,576,165 and Rp 2,434,265, respectively
Rp 27.576.165 dan Rp 2.434.265 (Catatan 22). (Note 22).
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Company
Perusahaan telah mematuhi semua pembatasan has complied with all the relevant covenants as
yang relevan sebagaimana dipersyaratkan dalam required under the loan agreement.
perjanjian pinjaman.
PT Bank Permata Tbk (Kredit Sindikasi PT Bank Permata Tbk (Syndicated Amortizing
Berjangka) Term-loan)
Pada tanggal 3 April 2023, Perusahaan memperoleh On April 3, 2023, the Company obtained syndicated
fasilitas pinjaman sindikasi dari PT Bank Permata loan from PT Bank Permata Tbk, PT Bank Woori
Tbk, PT Bank Woori Saudara Indonesia 1906 Tbk, Saudara Indonesia 1906 Tbk, PT Bank
PT Bank Pembangunan Daerah Papua, PT Bank Pembangunan Daerah Papua, PT Bank
Pembangunan Daerah Sulawesi Selatan Dan Pembangunan Daerah Sulawesi Selatan Dan
Sulawesi Barat, PT Bank Maspion Indonesia Tbk, Sulawesi Barat, PT Bank Maspion Indonesia Tbk,
PT Bank KB Bukopin Tbk, PT Bank Pembangunan PT Bank KB Bukopin Tbk, PT Bank Pembangunan
Daerah Jawa Timur Tbk, PT Bank Mayapada Daerah Jawa Timur Tbk, PT Bank Mayapada
Internasional Tbk, PT Bank CTBC Indonesia, Internasional Tbk, PT Bank CTBC Indonesia with
dengan PT Bank Permata Tbk, sebagai Agen PT Bank Permata Tbk as both Facility Agent and
Fasilitas dan Agen Jaminan dengan batas Security Agent with maximum loan facility of
maksimum fasilitas pinjaman sebesar Rp 750,000,000.
Rp 750.000.000.
Perusahaan akan membayar dengan angsuran The Company will pay the loan in 36 (thirty-six)
bulanan sebanyak 36 (tiga puluh enam) kali dimulai monthly installments starting from 1 (one) month
sejak 1 (satu) bulan setelah masing-masing tanggal after each drawdown date and will mature between
penarikan pinjaman dan akan jatuh tempo antara April 6, 2026 to December 5, 2026.
6 April 2026 sampai dengan 5 Desember 2026.
Pinjaman ini dijamin dengan piutang pembiayaan The loan is secured by receivables financed by the
Perusahaan secara fidusia dengan nilai jaminan Company on a fiduciary basis with minimum
minimal sebesar 100% dari total fasilitas pinjaman collateral value amounting to 100% of the total
yang terutang. outstanding loan facility.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and December 31, 2024
sebesar Rp 210.885.769 dan Rp 466.190.582. Pada amounted to Rp 210,885,769 and Rp 466,190,582,
31 Desember 2025 dan 2024, bunga yang masih respectively. As at December 31, 2025 and 2024,
harus dibayar sehubungan dengan fasilitas ini the accrued interest recorded related to this facility
masing-masing sebesar Rp 893.541 dan amounted to Rp 893,541 and Rp 1,951,613,
Rp 1.951.613 (Catatan 13). Beban bunga yang respectively (Note 13). Interest expenses
diakui untuk tahun yang berakhir pada 31 Desember recognized years ended December 31, 2025 and
2025 dan 2024 masing-masing sebesar 2024 amounted to Rp 31,985,273 and
Rp 31.985.273 dan Rp 49.899.674 (Catatan 22). Rp 49,899,674, respectively (Note 22).
69
Page 507
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Permata Tbk (Kredit Sindikasi PT Bank Permata Tbk (Syndicated Amortizing
Berjangka) (lanjutan) Term-loan) (continued)
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi semua persyaratan has complied with all the relevant covenants as
terkait sebagaimana diharuskan dalam semua required under the loan agreement.
prjanjian pinjaman.
PT Bank KB Indonesia Tbk PT Bank KB Indonesia Tbk
Pada tanggal 11 April 2025, Perusahaan On April 11, 2025, the Company obtained a loan
memperoleh fasilitas pinjaman dari PT Bank KB facility from PT Bank KB Indonesia Tbk to finance
Indonesia Tbk untuk Modal kerja perusahaan the Company’s working capital with a maximum
dengan jumlah maksimum sebesar Rp 150.000.000. amount of Rp 150,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: include the following:
• Fasilitas pinjaman dijamin dengan jaminan • The loan facility shall be secured by a fiduciary
fidusia atas Piutang pembiayaan dengan nilai transfer of financing receivables with a minimum
penjaminan sekurang-kurangnya 100% dari of 100% of the amount of the facility
jumlah pokok fasilitas.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain a Gearing
tingkat Gearing Ratio maksimum 7 (tujuh) kali Ratio of maximum 7 (seven) times and NPL
dan NPL Ratio maksimum 5%. Ratio of maximum 5%.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from the facility as at
31 Desember 2025 sebesar Rp 116.408.944. Pada December 31, 2025 amounted to Rp 116,408,944.
31 Desember 2025, bunga yang masih harus As at December 31, 2025, the accrued interest
dibayar sehubungan dengan fasilitas ini sebesar recorded related to this facility amounted to
Rp Nil (Catatan 13). Beban bunga yang diakui untuk Rp Nil (Note 13). Interest expenses recognized for
tahun yang berakhir pada tanggal the years ended December 31, 2025 amounted to
31 Desember 2025 sebesar Rp 9.231.490 Rp 9,231,490 (Note 22).
(Catatan 22).
Pada tanggal 31 Desember 2025, Perusahaan telah As at December 31, 2025, the Company has
memenuhi semua persyaratan terkait sebagaimana complied with all the relevant covenants as required
diharuskan dalam semua perjanjian pinjaman. under all the loan agreement.
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 10 Maret 2025, Perusahaan On March 10, 2025, the Company obtained loan
memperoleh fasilitas pinjaman dari PT Bank Central Facility from PT Bank Central Asia Tbk for the
Asia Tbk untuk Modal kerja perusahaan dengan Company’s working capital with for a maximum
jumlah maksimum sebesar Rp 100.000.000. amount of Rp 100,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas pinjaman dijamin dengan jaminan • The loan facility shall be secured by a fiduciary
fidusia atas Piutang pembiayaan dengan nilai transfer of financing receivables with a minimum
penjaminan sekurang-kurangnya 100% dari of 100% of the amount of the facility.
jumlah pokok fasilitas.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain a Gearing
tingkat Gearing Ratio maksimum 10 (sepuluh) Ratio of maximum 10 (ten) times, a ratio of
kali, rasio NPF Gross terhadap total piutang Gross NPF to total Accounts Receivable of
usaha maksimal 5% serta rasio (Kas + Deposito maximum 5% and a ratio of (Cash + Deposits +
+ Piutang Usaha neto) dibagi kewajiban lebih Accounts Receivable net) divided by liabilities
besar dari 1 (satu) kali. greater than 1 (one) time.
70
Page 508
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)
Fasilitas ini telah mengalami perubahan pada This facility has been amended on December 30,
tanggal 30 Desember 2025 dimana kedua belah 2025 wherein both parties agreed to additional loan
pihak menyetujui penambahan fasilitas pinjaman facility with maximum facility amounting to
dengan jumlah maksimum sebesar Rp 50.000.000 Rp 50,000,000, therefore, total loan facility
sehingga jumlah total fasilitas pinjaman menjadi amounted Rp 150,000,000.
sebesar Rp 150.000.000.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from the facility as at
31 Desember 2025 sebesar Rp 101.000.000. Pada December 31, 2025 amounted to Rp 101,000,000.
31 Desember 2025, bunga yang masih harus As at December 31, 2025, the accrued interest
dibayar sehubungan dengan fasilitas ini sebesar recorded related to this facility amounted to
Rp 245.756 (Catatan 13). Beban bunga yang diakui Rp 245,756 (Note 13). Interest expenses recognized
untuk tahun yang berakhir pada tanggal for the years ended December 31, 2025 amounted
31 Desember 2025 sebesar Rp 6.188.465 to Rp 6,188,465 (Note 22).
(Catatan 22).
Pada tanggal 31 Desember 2025, Perusahaan telah As at December 31, 2025, the Company has
memenuhi semua persyaratan terkait sebagaimana complied with all the relevant covenants as required
diharuskan dalam semua perjanjian pinjaman. under all the loan agreement.
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 26 Januari 2024, Perusahaan On January 26, 2024, the Company obtained loan
memperoleh fasilitas pinjaman dari PT Bank Mandiri facility from PT Bank Mandiri (Persero) Tbk for the
(Persero) Tbk untuk modal kerja Perusahaan Company’s working capital with amount of
sebesar Rp 200.000.000. Rp 200,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: include the following:
• Fasilitas ini memiliki tenor maksimal 36 (tiga • This facility has a maximum tenor of
puluh enam) bulan setiap pencairan. 36 (thirty-six) months per disbursement.
• Perusahaan diharuskan untuk • The Company is required to maintain maximum
mempertahankan tingkat debt-to-equity ratio level of debt-to-equity ratio of 5 times, non-
maksimum 5 kali, non-performing assets lebih performing assets over 90 days not more than
dari 90 hari tidak lebih dari 5%, interest 5%, a minimum interest coverage ratio of 1.25
coverage ratio minimal 1,25 kali dan net credit times and a net credit loss not more than 5%.
loss tidak melebihi 5%.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 82.833.333 dan Rp 149.500.000. Rp 82,833,333 and Rp 149,500,000, respectively. As
Pada 31 Desember 2025 dan 2024, bunga yang at December 31, 2025 and 2024, the accrued
masih harus dibayar sehubungan dengan fasilitas ini interest recorded related to this facility amounted to
sebesar Rp 286.749 dan Rp 522.058 (Catatan 13). Rp 286,749 and Rp 522,058, respectively (Note 13).
Beban bunga yang diakui untuk tahun yang berakhir Interest expense recognized for year ended
pada 31 Desember 2025 dan 2024 sebesar December 31, 2025 and 2024 amounted to
Rp 9.743.036 dan Rp 11.398.789 (Catatan 22). Rp 9,743,036 and Rp 11,398,789, resepctively
(Note 22).
Pada tanggal 31 Desember 2025, Perusahaan As at December 31, 2025, the Company obtained a
memperoleh waiver dari PT Bank Mandiri (Persero) waiver from PT Bank Mandiri (Persero) Tbk related
Tbk sehubungan dengan kekurangan interest to the insufficience of the Company's interest
coverage ratio (“ISCR”) Perusahaan sebagaimana coverage ratio ("ISCR") ratio as contained in the
dijelaskan dalam Surat Informasi Bank pada tanggal Bank Information Letter dated March 9, 2026.
9 Maret 2026.
71
Page 509
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank J Trust Indonesia Tbk PT Bank J Trust Indonesia Tbk
Pada tanggal 20 Agustus 2021, Perusahaan On August 20, 2021, the Company obtained Loan
memperoleh fasilitas Pinjaman dari Facility from PT Bank J Trust Indonesia Tbk for the
PT Bank J Trust Indonesia Tbk untuk modal kerja Company’s working capital with a maximum amount
Perusahaan dengan jumlah maksimum sebesar of Rp 100,000,000 maturing on December 9, 2025.
Rp 100.000.000 yang jatuh tempo pada tanggal
9 Desember 2025.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: include the following:
• Fasilitas ini dapat ditarik maksimum 48 (empat • This facility can be withdrawn a maximum of 48
puluh delapan) bulan sejak fasilitas ini efektif (forty eight) months after this facility becomes
berlaku. effective.
• Fasilitas pinjaman dijamin dengan jaminan • The facility is secured by fiduciary transfer of
fidusia atas piutang pembiayaan dengan nilai financing receivables with a minimum of 100%
penjaminan sekurang-kurangnya 100% dari of the amount of the facilities.
jumlah pokok fasilitas.
• Perusahaan antara lain diharuskan untuk • The Company is required to maintain level of
mempertahankan tingkat debt to equity ratio debt to equity ratio not exceeding 10 (ten) times,
tidak melebihi 10 (sepuluh) kali, portfolio national portfolio with day past due ≤ 30
nasional dengan day past due diatas 30 hari maximum 5%, national portfolio with day past
maksimum 5%, portfolio nasional dengan day due ≤ 90 maximum 5%, net write-off ratio
past due diatas 90 hari maksimum 5%, net maximum 4%, repossed asset ratio maximum
write-off maksimum 4%, portfolio nasional 7% (maximum 10.28% on December 2021).
dengan kondisi kendaraan ditarik kembali
maksimum 7% (maksimum 10,28% sampai
dengan Desember 2021).
Fasilitas ini telah mengalami perubahan pada This facility has been amended on December 28,
tanggal 28 Desember 2021 dimana kedua belah 2021 wherein both parties agreed to additional Loan
pihak menyetujui penambahan fasilitas pinjaman Facility with maximum facility amounting to
dengan jumlah maksimum sebesar Rp 50.000.000 Rp 50,000,000 therefore, total loan facility amounted
sehingga jumlah total fasilitas pinjaman menjadi Rp 150,000,000.
sebesar Rp 150.000.000.
Perubahan terakhir pada tanggal 1 September 2022 This facility has been amended on
dimana kedua belah pihak menyetujui penambahan September 1, 2022 wherein both parties agreed to
fasilitas pinjaman sebesar Rp 50.000.000 sehingga increase the Loan Facility by Rp 50,000,000 for a
jumlah total fasilitas pinjaman menjadi total maximum facility of Rp 200,000,000.
Rp 200.000.000.
Fasilitas ini mengalami perubahan pada tanggal This facility has been amended on September 24,
24 September 2024 dimana kedua belah pihak 2024 wherein both parties agreed to extend the
sepakat untuk memperpanjang fasilitas kredit credit facility until September 24, 2028 and increase
sampai dengan tanggal 24 September 2028 dan the loan facility amount by Rp 100,000,000 so that
menambah jumlah fasilitas pinjaman sebesar the total maximum facility is Rp 300,000,000.
Rp 100.000.000 sehingga total fasilitas maksimal
adalah Rp 300.000.000.
72
Page 510
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank J Trust Indonesia Tbk (lanjutan) PT Bank J Trust Indonesia Tbk (continued)
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 75.837.332 dan Rp 83.326.653. Pada Rp 75,837,332 and Rp 83,326,653, respectively. As
31 Desember 2025 dan 2024, bunga yang masih at December 31, 2025 and 2024, the accrued
harus dibayar sehubungan dengan fasilitas ini interest recorded related to this facility amounted to
masing-masing sebesar Rp 390.204 dan Rp 390,204 and Rp 431,601, respectively (Note 13).
Rp 431.601 (Catatan 13). Beban bunga yang diakui Interest expenses recognized for the years ended
untuk tahun yang berakhir pada tanggal December 31, 2025 and 2024 amounted to
31 Desember 2025 dan 2024 masing-masing Rp 7,571,790 and Rp 7,769,495, respectively
sebesar Rp 7.571.790 dan Rp 7.769.495 (Note 22).
(Catatan 22).
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi semua persyaratan has complied with all the relevant covenants as
terkait sebagaimana diharuskan dalam semua required under the loan agreement.
perjanjian pinjaman.
PT Bank Ina Perdana Tbk PT Bank Ina Perdana Tbk
Pada tanggal 26 Maret 2024, Perusahaan On March 26, 2024, the Company obtained loan
memperoleh fasilitas pinjaman dari PT Bank Ina facility from PT Bank Ina Perdana Tbk for the
Perdana Tbk untuk modal kerja Perusahaan Company’s working capital with amount of
sebesar Rp 50.000.000. Rp 50,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas ini memiliki tenor maksimal 36 (tiga • This facility has a maximum tenor of 36 (thirty
puluh enam ) bulan setiap pencairan. six) months per disbursement.
• Perusahaan diharuskan untuk • The Company is required to maintain maximum
mempertahankan tingkat debt-to-equity ratio level of debt to equity ratio of 7 times, collateral
maksimum 7 kali, collateral coverage ratio coverage ratio to outstanding minimum 100%,
terhadap outstanding minimal 100%, total total financing to total asset ratio minimum 40%,
financing to total asset ratio minimal 40%, non-performing assets over 90 days not more
non-performing assets lebih dari 90 hari tidak than 5% and the percentage of net write offs is
lebih dari 5% dan persentase net write-off tidak not more than 5%.
melebihi 5%.
Fasilitas ini telah mengalami perubahan pada This facility has been amended on October 31, 2025
tanggal 31 Oktober 2025 dimana kedua belah pihak wherein both parties agreed to additional loan facility
menyetujui penambahan fasilitas pinjaman dengan with maximum facility amounting to
jumlah maksimum sebesar Rp 50.000.000 sehingga Rp 50,000,000, therefore, total loan facility
jumlah total fasilitas pinjaman menjadi sebesar amounted Rp 100,000,000.
Rp 100.000.000.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 72.893.753 dan Rp 41.309.785. Pada Rp 72,893,753 and Rp 41,309,785, respectively. As
31 Desember 2025 dan 2024, bunga yang masih at December 31, 2025 and 2024, the accrued
harus dibayar sehubungan dengan fasilitas ini interest recorded related to this facility amounted to
masing-masing sebesar Rp 155.313 dan Rp 10.155 Rp 155,313 and Rp 10,155, respectively (Note 13).
(Catatan 13). Beban bunga yang diakui untuk tahun Interest expense recognized for the year ended
yang berakhir pada 31 Desember 2025 dan 2024 December 31, 2025 and 2024 amounted to
sebesar Rp 3.606.026 dan Rp 2.447.368 Rp 3,606,026 and Rp 2,447,368, resepectively
(Catatan 22). (Note 22).
73
Page 511
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Ina Perdana Tbk (lanjutan) PT Bank Ina Perdana Tbk (continued)
Pada tanggal 31 Desember 2025 dan 31 Desember As at December 31, 2025 and December 31, 2024,
2024, Perusahaan telah mematuhi semua the Company has complied with all the relevant
pembatasan yang relevan sebagaimana covenants as required under the loan agreement.
dipersyaratkan dalam perjanjian pinjaman.
PT Bank Hibank Indonesia PT Bank Hibank Indonesia
Pada tanggal 19 Desember 2025, Perusahaan On December 19, 2025, the Company obtained a
memperoleh fasilitas pinjaman dari PT Bank Hibank loan facility from PT Bank Hibank Indonesia to
Indonesia untuk Modal kerja perusahaan dengan finance the Company’s working capital with a
jumlah maksimum sebesar Rp 50.000.000. maximum amount of Rp 50,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: include the following:
• Fasilitas pinjaman dijamin dengan jaminan • The loan facility shall be secured by a fiduciary
fidusia atas Piutang pembiayaan dengan nilai transfer of financing receivables with a minimum
penjaminan sekurang-kurangnya 100% dari of 100% of the amount of the facility.
jumlah pokok fasilitas.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain a Gearing
tingkat Gearing Ratio maksimum 7 (tujuh) kali, Ratio of maximum 7 (seven) times, NPL Ratio of
NPL Ratio maksimum 5% dan Rasio Likuiditas maximum 5% and Liquidity Ratio greater than
lebih besar dari 1 (satu) kali. 1 (one) time.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from the facility as at
31 Desember 2025 sebesar Rp 50.000.000. Pada December 31, 2025 amounted to Rp 50,000,000.
31 Desember 2025, bunga yang masih harus As at December 31, 2025, the accrued interest
dibayar sehubungan dengan fasilitas ini sebesar recorded related to this facility amounted to
Rp Nil (Catatan 13). Beban bunga yang diakui untuk Rp Nil (Note 13). Interest expenses recognized for
tahun yang berakhir pada tanggal the years ended December 31, 2025 amounted to
31 Desember 2025 sebesar Rp Nil (Catatan 22). Rp Nil (Note 22).
Pada tanggal 31 Desember 2025, Perusahaan telah As at December 31, 2025, the Company has
memenuhi semua persyaratan terkait sebagaimana complied with all the relevant covenants as required
diharuskan dalam semua perjanjian pinjaman. under all the loan agreement.
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
Pada tanggal 7 Agustus 2015, Perusahaan On August 7, 2015, the Company obtained Fixed
memperoleh fasilitas pinjaman fixed loan line limit - Loan Line Limit - non revolving facility from PT Bank
non revolving dari PT Bank Victoria International Tbk Victoria International Tbk to finance the Company’s
untuk modal kerja Perusahaan dengan jumlah working capital with a maximum amount of
maksimum sebesar Rp 50.000.000 yang jatuh Rp 50,000,000 maturing on April 26, 2025.
tempo pada tanggal 26 April 2025.
Pada tanggal 29 Juli 2021, Perusahaan memperoleh On July 29, 2021, the Company obtained additional
tambahan Fixed Loan VI Line Limit – non revolving Fixed Loan VI Line Limit – non revolving loan from
loan dari Victoria dengan maksimum fasilitas Victoria with maximum facility amounting to
sebesar Rp 50.000.000. Rp 50,000,000.
74
Page 512
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Victoria International Tbk (lanjutan) PT Bank Victoria International Tbk (continued)
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: include the following:
• Fasilitas pinjaman dijamin dengan jaminan • The loan facilities are secured by fiduciary
fidusia atas piutang pembiayaan dengan nilai transfer of financing receivables with a
penjaminan sekurang-kurangnya 100% dari minimum of 100% of the amount of the
jumlah pokok fasilitas. facilities.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain maximum
tingkat debt to equity ratio maksimum 8 level of debt-to-equity ratio of 8 (eight) times,
(delapan) kali dan non-performing assets lebih and non-performing assets of more than 90
dari 90 (sembilan puluh) hari tidak lebih dari 5% (ninety) days not more than 5% and maintain
dan menjaga persentase kepemilikan saham PT percentage of direct and indirect ownership of
Tiara Marga Trakindo dan Rubicon Invenstment PT Tiara Marga Trakindo and Rubicon
Holding Pte Ltd baik langsung maupun tidak Invenstment Holding Pte.Ltd at minimum of
langsung minimum sebesar 80%. 80%.
• Memperoleh persetujuan tertulis sebelumnya • Obtain prior written approval from the bank in
dari bank sehubungan dengan, antara lain, connection with, among others, obtain credit
memperoleh fasilitas kredit atau pinjaman dari facility or loan from other party that can lead to
pihak lain; yang dapat menyebabkan violation of financial ratios in financial
dilanggarnya rasio keuangan pada financial covenants; provide loan borrowing to other
covenant; memberikan pinjaman kepada pihak party (except debtor’s employees); bind as the
lain (kecuali karyawan debitur); mengikatkan diri guarantor to other party; do other business
sebagai penjamin terhadap pihak ketiga; other than stated in the Articles of Association;
melakukan kegiatan usaha lain selain yang dissolve or liquidate the Company; change the
disebutkan dalam Anggaran Dasar; business activity; apply to the Court to be
membubarkan atau melikuidasi Perusahaan; declared bankrupt or postponement of debt
mengubah bidang usaha dan Anggaran Dasar; repayment; change the legal form or legal
mengajukan permohonan kepada Pengadilan status.
untuk dinyatakan pailit atau penundaan
pembayaran utang; mengubah bentuk hukum
atau status hukum.
• Memberikan pemberitahuan tertulis kepada • Provide written notice to the bank in connection
bank sehubungan dengan, antara lain, with, among others, issue of marketable
penerbitan surat berharga; perubahan susunan securities; change in the composition of the
Dewan Komisaris dan Direksi; dan perubahan Boards of Commissioners and Directors; and
Anggaran Dasar Perusahaan. change in the Company’s Articles of
Association.
Fasilitas ini telah mengalami perubahan pada This facility has been amended on February 22,
tanggal 22 Februari 2022 dimana kedua belah pihak 2022, wherein both parties agreed to make
menyetujui penambahan fasilitas pinjaman Fixed additional facility Fixed Loan VII Line Limit with
Loan VII Line Limit sebesar Rp 100.000.000, maximum facility amounting to
sehingga total fasilitas menjadi Rp 150.000.000. Rp 100,000,000, therefore, total loan facility
amounted to Rp 150,000,000.
Fasilitas ini telah mengalami perubahan terakhir This facility has been amended, most recently on
pada tanggal 27 Oktober 2025 dimana kedua belah October 27, 2025 wherein both parties agreed to
pihak sepakat untuk memperpanjang fasilitas extend the credit facility until October 27, 2031 and
sampai tanggal 27 Oktober 2031 dan adanya change the loan amount to Rp 50,000,000.
perubahan jumlah fasilitas pinjaman menjadi
Rp 50.000.000.
75
Page 513
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Victoria International Tbk (lanjutan) PT Bank Victoria International Tbk (continued)
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from these facilities as at
31 Desember 2025 dan 31 Desember 2024 December 31, 2025 and December 31, 2024
masing-masing sebesar Rp 47.222.222 dan amounted to Rp 47,222,222 and Rp 8,683,394,
Rp 8.683.394. Pada 31 Desember 2025 dan respectively. As at December 31, 2025 and
31 Desember 2024, bunga yang masih harus December 31, 2024, the accrued interest recorded
dibayar sehubungan dengan fasilitas ini related to this facility amounted to Rp 416,667 and
masing-masing sebesar Rp 416.667 dan Rp 31.342 Rp 31,342, respectively (Note 13). Interest expenses
(Catatan 13). Beban bunga yang diakui untuk tahun recognized for the years ended December 31, 2025
yang berakhir pada tanggal 31 Desember 2025 dan and December 31, 2024 amounted to Rp 1,370,018
31 Desember 2024 masing-masing sebesar and Rp 2,951,920, respectively (Note 22).
Rp 1.370.018 dan Rp 2.951.920 (Catatan 22).
Pada tanggal 31 Desember 2025 dan 31 Desember As at December 31, 2025 and December 31, 2024,
2024, Perusahaan telah memenuhi semua the Company has complied with all the relevant
persyaratan terkait sebagaimana diharuskan dalam covenants as required under the loan agreement.
perjanjian pinjaman.
PT BPR Karyajatnika Sadaya PT BPR Karyajatnika Sadaya
Pada tanggal 15 Desember 2023, Perusahaan On December 15, 2023, the Company obtained loan
memperoleh fasilitas pinjaman dari facility from PT BPR Karyajatnika Sadaya for the
PT BPR Karyajatnika Sadaya untuk modal kerja Company’s working capital with a maximum amount
Perusahaan dengan jumlah maksimum sebesar of Rp 50,000,000.
Rp 50.000.000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas ini memiliki tenor maksimal 36 (tiga puluh • This facility has a maximum tenor of 36 (thirty
enam) bulan setiap pencairan. six) months per disbursement.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain maximum
tingkat debt-to-equity ratio maksimum level of debt-to-equity ratio of 10 (ten) times.
10 (sepuluh) kali.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 38.543.091 dan Rp 36.028.047. Pada Rp 38,543,091 and Rp 36,028,047, respectively. As
31 Desember 2025 dan 2024, bunga yang masih at December 31, 2025 and 2024, the accrued
harus dibayar sehubungan dengan fasilitas ini interest recorded related to this facility amounted to
masing-masing sebesar Rp 28.486 dan Rp 28,486 and Rp 48,802, respectively (Note 13).
Rp 48.802 (Catatan 13). Beban bunga yang diakui Interest expenses recognized for years ended
untuk tahun yang berakhir pada 31 Desember 2025 December 31, 2025 and 2024 amounted to
dan 2024 masing-masing sebesar Rp 2.776.821 dan Rp 2,776,821 and Rp 3,550,833, respectively
Rp 3.550.833 (Catatan 22). (Note 22).
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the
manajemen berkeyakinan bahwa Perusahaan telah management believes that the Company has
mematuhi semua pembatasan yang relevan complied with all the relevant covenants as required
sebagaimana dipersyaratkan dalam perjanjian under the loan agreement.
pinjaman.
76
Page 514
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Bumi Arta Tbk PT Bank Bumi Arta Tbk
Pada tanggal 17 Mei 2024, Perusahaan On May 17, 2024, the Company obtained loan
memperoleh fasilitas pinjaman dari PT Bank Bumi facility from PT Bank Bumi Arta Tbk for the
Arta Tbk untuk modal kerja Perusahaan sebesar Company’s working capital with amount of Rp
Rp 100.000.000. 100,000,000.
• Fasilitas ini memiliki tenor maksimal 36 (tiga • This facility has a maximum tenor of 36 (thirty-
puluh enam) bulan setiap pencairan. six) months per disbursement.
• Perusahaan diharuskan untuk • The Company is required to maintain maximum
mempertahankan tingkat non-performing assets level of non-performing assets over 90 days not
lebih dari 90 hari tidak lebih dari 3%. more than 3%.
Perubahan terakhir pada tanggal 16 Mei 2025 The latest amendment was dated May 16, 2025
dimana kedua belah pihak sepakat untuk wherein both parties agreed to extend the credit
memperpanjang fasilitas kredit sampai dengan facility until May 17, 2026.
tanggal 17 Mei 2026.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 20.240.584 dan Rp 32.336.291. Pada Rp 20,240,584 and Rp 32,336,291, respectively.
31 Desember 2025 dan 2024, bunga yang masih As at December 31, 2025 and 2024, the accrued
harus dibayar sehubungan dengan fasilitas ini interest recorded related to this facility amounted to
masing-masing sebesar Rp 87.966 dan Rp 87,966 Rp 141,471, resepctively (Note 13).
Rp 141.471 (Catatan 13). Beban bunga yang diakui Interest expense recognized for the year ended
untuk tahun yang berakhir pada 31 Desember 2025 December 31, 2025 and 2024 amounted to
dan masing-masing sebesar Rp 2.298.467 dan Rp 2,298,467 and Rp 1,701,601, respectively
Rp 1.701.601 (Catatan 22). (Note 22).
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Company
Perusahaan telah mematuhi semua pembatasan has complied with all the relevant covenants as
yang relevan sebagaimana dipersyaratkan dalam required under the loan agreement.
perjanjian pinjaman.
PT Bank Shinhan Indonesia PT Bank Shinhan Indonesia
Pada tanggal 21 Maret 2023, Perusahaan On March 21, 2023, the Company obtained loan
memperoleh fasilitas pinjaman dari PT Bank Facility from PT Bank Shinhan Indonesia for the
Shinhan Indonesia untuk modal kerja Perusahaan Company’s working capital for a maximum amount
dengan jumlah maksimum sebesar Rp 50.000.000. of Rp 50,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas ini dapat ditarik selama 12 (dua belas) • The facility can be drawn down up to 12 (twelve)
bulan sejak penandatanganan perjanjian dengan months from the signing date of the agreement
tenor maksimal 6 (enam) bulan setiap pencairan. and will mature at the maximum 6 (six) months.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain maximum
tingkat debt to equity ratio maksimum 8 (delapan) level of debt-to-equity ratio of 8 (eight) times,
kali, non performing assets lebih dari 90 and non-performing assets of more than 90
(sembilan puluh) hari tidak lebih dari 5%, Total (ninety) days not more than 5%, Total equity
ekuitas minimal Rp 250.000.000, portfolio minimum Rp 250.000.000, write-off ratio
nasional dengan kondisi hapus buku (write off) maximum 5 and interest service coverage ratio
maksimum 5% dan Interest Service Coverage minimum 1 time.
Ratio minimal 1 kali.
77
Page 515
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Shinhan Indonesia (lanjutan) PT Bank Shinhan Indonesia (continued)
Fasilitas ini mengalami perubahan pada tanggal The facility has been amended on March 21, 2024
21 Maret 2024 dimana jumlah fasilitas pinjaman wherein the loan facility amount was amended to
menjadi Rp 25.000.000. Rp 25,000,000.
Perubahan terakhir pada tanggal 24 September The latest amendment was dated September 24,
2025 dimana kedua belah pihak sepakat untuk 2025 wherein both parties agreed to extend the
memperpanjang fasilitas kredit sampai dengan credit facility until June 24, 2026 and the loan
24 Juni 2026 dan jumlah fasilitas pinjaman menjadi amount to be Rp 20,000,000.
Rp 20.000.000.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from this facility as at
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 amounted to
sebesar Rp 20.000.000 dan Rp 25.000.000. Pada Rp 20,000,000 and Rp 25,000,000, respectively. As
31 Desember 2025 dan 2024, bunga yang masih at December 31, 2025 and 2024, the accrued
harus dibayar sehubungan dengan fasilitas ini interest recorded related to this facility amounted to
masing-masing sebesar Rp 134.333 dan Rp 134,333 and Rp 138,479, respectively (Note 13).
Rp 138.479 (Catatan 13). Beban bunga yang diakui Interest expenses recognized for years ended
untuk tahun yang berakhir pada 31 Desember 2025 December 31, 2025 and 2024 amounted to
dan 2024 masing-masing sebesar Rp 1.557.301 Rp 1,557,301 and Rp 2,444,104, respectively
(Note 22).
dan Rp 2.444.104 (Catatan 22).
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Company
Perusahaan telah mematuhi semua pembatasan has complied with all the relevant covenants as
yang relevan sebagaimana dipersyaratkan dalam required under the loan agreement.
perjanjian pinjaman.
PT Bank Jabar Banten Syariah PT Bank Jabar Banten Syariah
Pada tanggal 26 Juni 2025, Perusahaan On June 26, 2025, the Company obtained a loan
memperoleh fasilitas pinjaman dari PT Bank Jabar facility from PT Bank Jabar Banten Syariah to
Banten Syariah untuk Modal kerja perusahaan finance the Company’s working capital with a
dengan jumlah maksimum sebesar Rp 15.000.000. maximum amount of Rp 15,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas pinjaman dijamin dengan jaminan • The loan facility shall be secure by a fiduciary
fidusia atas piutang pembiayaan dengan nilai transfer of financing receivables with a minimum
penjaminan sekurang-kurangnya 100% dari of 100% of the amount of the facility.
jumlah pokok fasilitas.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain a Debt to
tingkat Debt to Equity Ratio maksimum 10 kali, Equity Ratio maximum 10 times, Current Ratio
Current Ratio minimum 1 kali dan Debt Service minimum 1 time and Debt Service Coverage Ratio
Coverage Ratio minimum 1 kali. minimum 1 time.
78
Page 516
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank Jabar Banten Syariah (lanjutan) PT Bank Jabar Banten Syariah (continued)
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from the facility as at
31 Desember 2025 sebesar Rp 8.300.000. Pada December 31, 2025 amounted to Rp 8,300,000.
31 Desember 2025, bunga yang masih harus As at December 31, 2025, the accrued interest
dibayar sehubungan dengan fasilitas ini sebesar recorded related to this facility amounted to
Rp Nil (Catatan 13). Beban bunga yang diakui untuk Rp Nil (Note 13). Interest expenses recognized for
tahun yang berakhir pada tanggal the years ended December 31, 2025 amounted to
31 Desember 2025 sebesar Rp Nil (Catatan 22). Rp Nil (Note 22).
Pada tanggal 31 Desember 2025, Perusahaan telah As at December 31, 2025, the Company has
memenuhi semua persyaratan terkait sebagaimana complied with all the relevant covenants as required
diharuskan dalam semua perjanjian pinjaman. under all the loan agreement.
PT Bank Neo Commerce Tbk PT Bank Neo Commerce Tbk
Pada tanggal 27 Oktober 2022, Perusahaan On October 27, 2022, the Company obtained loan
memperoleh fasilitas pinjaman dari PT Bank Neo Facility from PT Bank Neo Commerce Tbk for the
Commerce Tbk untuk Modal kerja perusahaan Company’s working capital with for a maximum
dengan jumlah maksimum sebesar Rp 200.000.000. amount of Rp 200,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas ini dapat ditarik selama 12 (dua belas) • The loan facility shall be secured by a fiduciary
bulan sejak penandatanganan perjanjian dengan transfer of financing receivables with a minimum
tenor maksimal 60 (enam puluh) bulan setiap of 100% of the amount of the facility
pencairan. .
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain maximum
tingkat debt to equity ratio maksimum 8 (delapan) level of debt-to-equity ratio of 8 (eight) times,
kali, non performing assets lebih dari 90 and non-performing assets of more than 90
(sembilan puluh) hari tidak lebih dari 2%, total (ninety) days not more than 2%, total equity
ekuitas minimal 15% dari total aset, total piutang minimum 15% from total assets, financing to
pembiayaan minimal 40% dari total aset dan assets ratio minimum 40%, national portfolio
portfolio nasional dengan day past due ≤ 10 with day past due ≤ 10 minimum 85%.
minimum 85%.
Perubahan terakhir pada tanggal 26 Oktober 2023 The last amendment was dated October 26, 2023
dimana kedua belah pihak menyetujui perpanjangan wherein both parties agreed to extend the credit
fasilitas kredit selama 1 tahun sampai dengan facility for 1 year until October 26, 2024.
26 Oktober 2024.
Perusahaan telah membayar pinjaman tersebut The company has paid the loan on January 31, 2025.
pada tanggal 31 Januari 2025.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from the facility as at
31 Desember 2024 sebesar Rp 2.083.333. Beban December 31, 2024 amounted to Rp 2,083,333.
bunga yang diakui untuk tahun yang berakhir pada Interest expenses recognized for the years ended
tanggal 31 Desember 2025 dan 31 Desember 2024 December 31, 2025 and December 31, 2024
masing-masing sebesar Rp 17.491 dan amounted to Rp 17,491 and Rp 8,346,584,
Rp 8.346.584 (Catatan 22). respectively (Note 22).
Pada tanggal 31 Desember 2024, Perusahaan telah As at December 31, 2024, the Company has
memenuhi semua persyaratan terkait sebagaimana complied with all the relevant covenants as required
diharuskan dalam semua perjanjian pinjaman. under all the loan agreement.
79
Page 517
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
PT Bank KB Bukopin Syariah PT Bank KB Bukopin Syariah
Pada tanggal 9 Desember 2025, Perusahaan On December 9, 2025, the Company obtained a loan
memperoleh fasilitas pinjaman dari PT Bank KB facility from PT Bank KB Bukopin Syariah to finance
Bukopin Syariah untuk Modal kerja perusahaan the Company’s working capital with a maximum
dengan jumlah maksimum sebesar Rp 10.000.000. amount of Rp 10,000,000.
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas pinjaman dijamin dengan jaminan • The loan facility shall be secured by a fiduciary
fidusia atas Piutang pembiayaan dengan nilai transfer of financing receivables with a minimum
penjaminan sekurang-kurangnya 100% dari of 100% of the amount of the facility.
jumlah pokok fasilitas.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain an Interest
tingkat Interest Service Ratio minimum 1, Debt to Service Ratio minimum 1, Debt to Asset Ratio
Asset Ratio minimum 0.4, Gearing Ratio minimum 0.4, Gearing Ratio maximum 10 times
maksimum 10 kali dan NPL Net maksimum 4%. dan NPL Net maximum 4%.
Pada tanggal 31 Desember 2025, belum ada dana As at December 31, 2025, no amounts have been
yang ditarik dari fasilitas ini. drawn under this facility.
BDO Unibank Inc. (BDO) BDO Unibank Inc. (BDO)
Pada tanggal 14 Maret 2023, Perusahaan On March 14, 2023, the Company obtained loan
memperoleh fasilitas pinjaman dari BDO Unibank. facility from BDO Unibank. Inc. (Singapore Branch)
Inc. (Singapore Branch) untuk modal kerja for the Company’s working capital with for a
Perusahaan dengan jumlah maksimum sebesar maximum amount of USD 20,000,000 (full amount).
USD 20.000.000 (jumlah penuh).
Persyaratan penting lainnya dari perjanjian fasilitas Other significant terms of this facility agreement
ini mencakup sebagai berikut: includes the following:
• Fasilitas ini dapat ditarik selama 12 (dua belas) • The facility can be drawn down up to 12 (twelve)
bulan sejak penandatanganan perjanjian dengan months from the signing date of the agreement
tenor maksimal 6 (enam ) bulan setiap pencairan. and will mature at the maximum 6 (six) months.
• Perusahaan diharuskan untuk mempertahankan • The Company is required to maintain maximum
tingkat debt to equity ratio maksimum 5 (Lima) level of debt-to-equity ratio of 5 (five) times, and
kali, non performing assets lebih dari 90 non-performing assets of more than 90 (ninety)
(sembilan puluh) hari tidak lebih dari 5% dan days not more than 5% and Interest Coverage
Interest Coverage Ratio minimal 1,2 kali. Ratio minimum 1.2 times.
Fasilitas ini mengalami perubahan pada tanggal 28 The facility was amended on May 28, 2025 wherein
Mei 2025 dimana kedua belah pihak menyetujui both parties agreed to extend the credit facility until
perpanjangan fasilitas kredit sampai dengan tanggal May 31, 2026.
31 Mei 2026.
Saldo terutang pada fasilitas ini pada tanggal Outstanding balance from the facility as at
31 Desember 2025 sebesar Rp 31.588.364. Pada December 31, 2025 amounted to Rp 31,588,364.
31 Desember 2025, bunga yang masih harus As at December 31, 2025, the accrued interest
dibayar sehubungan dengan fasilitas ini sebesar recorded related to this facility amounted to
Rp 232.273 (Catatan 13). Beban bunga yang diakui Rp 232,273 (Note 13). Interest expenses recognized
untuk tahun yang berakhir pada tanggal for the years ended December 31, 2025 amounted
31 Desember 2025 sebesar Rp 7.219.380 to Rp 7,219,380 (Note 22).
(Catatan 22).
80
Page 518
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. PINJAMAN BANK (lanjutan) 12. BANK LOANS (continued)
BDO Unibank Inc. (BDO) BDO Unibank Inc. (BDO)
Pada tanggal 31 Desember 2025, manajemen As at December 31, 2025, the management
berpendapat bahwa Perusahaan telah memenuhi believes that the Company has complied with all the
semua persyaratan terkait sebagaimana diharuskan relevant covenants as required under all the loan
dalam semua perjanjian pinjaman. agreement.
Rincian pinjaman pada tanggal 31 Desember 2025 The details of borrowings as at December 31, 2025
menurut tahun jatuh temponya adalah sebagai by year of maturity are as follows:
berikut:
2026 2027 2028 2029 Total
Pinjaman bank: Bank loans:
Rupiah Rupiah
PT Bank Jago Tbk 840.430.675 365.274.921 102.992.043 - 1.308.697.638 PT Bank Jago Tbk
PT Bank MNC International Tbk 350.000.000 - - - 350.000.000 PT Bank MNC International Tbk
PT Super Bank Indonesia 133.144.607 126.894.607 28.092.599 - 288.131.813 PT Super Bank Indonesia
PT Bank Permata Tbk PT Bank Permata Tbk
(Kredit Sindikasi Berjangka) 208.580.332 - - - 208.580.332 (Syndicated Amortizing Term-Loan)
PT Bank KB Bukopin Tbk 48.418.762 53.271.699 14.131.856 - 115.822.317 PT Bank KB Bukopin Tbk
PT Bank Central Asia Tbk 42.052.994 42.052.994 16.326.355 - 100.432.343 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 66.434.887 16.089.407 - - 82.524.293 PT Bank Mandiri (Persero) Tbk
PT Bank J Trust Tbk 32.483.351 32.189.479 10.817.054 - 75.489.883 PT Bank J Trust Tbk
PT Bank Ina Perdana Tbk 41.346.196 31.547.557 - - 72.893.753 PT Bank Ina Perdana Tbk
PT Bank Hibank Indonesia 15.529.668 17.079.214 17.148.260 - 49.757.143 PT Bank Hibank Indonesia
PT Bank Victoria International Tbk 16.585.784 16.585.784 13.821.487 - 46.993.056 PT Bank Victoria International Tbk
PT BPR Karyajatnika Sadaya 24.161.054 8.232.077 6.086.665 - 38.479.796 PT BPR Karyajatnika Sadaya
BDO Unibank. Inc 35.561.058 - - - 35.561.058 BDO Unibank. Inc
PT Shinhan Bank 20.000.000 - - - 20.000.000 PT Shinhan Bank
PT Bank Bumi Arta Tbk 12.940.994 6.914.717 - - 19.855.712 PT Bank Bumi Arta Tbk
PT Bank BJB Syariah 4.142.505 4.157.495 - - 8.300.000 PT Bank BJB Syariah
Total 1.891.812.867 720.289.951 209.416.319 - 2.821.519.136 Total
Rincian pinjaman pada tanggal 31 Desember 2024 The details of borrowings as at December 31, 2024
menurut tahun jatuh temponya adalah sebagai by year of maturity are as follows:
berikut:
2024 2025 2026 Total
Pinjaman bank: Bank loans:
Rupiah Rupiah
PT Bank Jago Tbk 951.841.526 152.508.491 74.128.561 1.178.478.578 PT Bank Jago Tbk
PT Bank Permata Tbk PT Bank Permata Tbk
(Kredit Sindikasi Berjangka) 252.777.375 208.580.332 - 461.357.707 (Syndicated Amortizing Term-Loan)
PT Bank MNC International Tbk 331.805.529 - - 331.805.529 PT Bank MNC International Tbk
PT Super Bank Indonesia 86.140.266 66.489.765 60.352.044 212.982.075 PT Super Bank Indonesia
PT Bank Mandiri (Persero) Tbk 65.930.504 66.363.724 16.160.569 148.454.797 PT Bank Mandiri (Persero) Tbk
PT Bank J Trust Tbk 51.173.906 16.816.580 14.986.268 82.976.754 PT Bank J Trust Tbk
PT Bank Ina Perdana Tbk 16.014.665 17.516.797 7.774.156 41.305.618 PT Bank Ina Perdana Tbk
PT BPR Karyajatnika Sadaya 16.465.002 17.995.924 1.505.340 35.966.266 PT BPR Karyajatnika Sadaya
PT Bank Bumi Arta Tbk 12.009.055 13.127.800 6.954.787 32.091.642 PT Bank Bumi Arta Tbk
PT Bank Shinhan Indonesia 25.000.000 - - 25.000.000 PT Bank Shinhan Indonesia
PT Bank Victoria PT Bank Victoria
International Tbk 8.682.291 - - 8.682.291 International Tbk
PT Bank Neo Commerce Tbk 2.083.333 - - 2.083.333 PT Bank Neo Commerce Tbk
Total 1.819.923.452 559.399.413 181.861.725 2.561.184.590 Total
81
Page 519
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. BIAYA YANG MASIH HARUS DIBAYAR 13. ACCRUED EXPENSES
Rincian biaya yang masih harus dibayar adalah The details of accrued expenses are as follows:
sebagai berikut:
2025 2024
Pihak ketiga Third parties
Bunga pinjaman bank (Catatan 12) 7.201.355 7.518.573 Interest on bank loans (Note 12)
Jasa tenaga ahli 932.400 693.685 Professional fees
Bonuses and religious
Bonus dan THR - 3.142.222 festivity allowance
Lain-lain 4.834.885 5.116.966 Others
Total 12.968.640 16.471.446 Total
14. PERPAJAKAN 14. TAXATION
a. Pajak dibayar di muka a. Prepaid tax
Pajak dibayar di muka tanggal 31 Desember Prepaid tax as at December 31, 2025 and
2025 dan 2024 merupakan PPh 21 2024 pertains to Tax Article 21 amounting to
masing-masing sebesar Rp 123.667 dan Rp 123,667 and Rp 122,766, respectively.
Rp 122.766
b. Utang pajak b. Taxes payable
2025 2024
Pajak penghasilan: Income taxes:
Pasal 4(2) 108.396 100.359 Article 4(2)
Pasal 21 111.198 - Article 21
Pasal 23 184.179 18.381 Article 23
Pajak Pertambahan Nilai - 19.915 Value Added Tax
Total 403.773 138.655 Total
c. Beban pajak penghasilan c. Income tax expense
2025 2024
Beban pajak tangguhan Deferred tax expense
Pajak tangguhan yang timbul
dari pengakuan dan Deferred tax relating to
pembalikan perbedaan origination and reversal
temporer (16.353.039 ) 43.920.566 of temporary differences
Beban (manfaat) pajak Income tax expense
penghasilan 403.773 138.655 (benefit)
82
Page 520
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
d. Rekonsiliasi antara laba sebelum pajak final d. The reconciliation between profit before final
dan pajak penghasilan menurut laporan laba and income tax per statement of profit or loss
rugi dan penghasilan komprehensif lain and other comprehensive income of the
Perusahaan dengan rugi fiskal Perusahaan Company and the Company’s estimated fiscal
untuk tahun yang berakhir pada tanggal 31 loss for the years ended December 31, 2025
Desember 2025 dan 2024 adalah sebagai and 2024 is as follows:
berikut:
2025 2024
Laba (rugi) sebelum pajak final Profit (loss) before final
dan pajak penghasilan and income tax per statement
menurut laporan laba rugi of profit or loss and other
dan penghasilan komprehensif lain (97.498.237 ) 1.077.729 comprehensive income
Beda temporer: Temprorary differences
Beban imbalan kerja (326.820 ) 711.734 Employee benefits expense
Akrual gaji dan tunjangan (3.142.222 ) (1.857.441 ) Accrual of salaries and benefits
Cadangan kerugian penurunan Provision for impairment losses
nilai piutang pembiayaan dan on financing receivables and
piutang lainnya 9.953.740 6.812.874 other receivables
Sewa (31.438 ) (888.428 ) Leases
Beda tetap: Permanent differences:
Penghasilan yang dikenakan
pajak final (2.026.063 ) (1.606.444 ) Income subjected to final tax
Provisi pembentukan cadangan
piutang - (5.953.976 ) Provision for doubtful accounts
Beban yang tidak
diperkenankan 2.138.562 563.436 Non-deductible expenses
Estimasi rugi fiskal (90.932.478 ) (1.140.516 ) Estimated fiscal loss
Akumulasi rugi fiskal Accumulated fiscal losses
2020 (13.099.991 ) (158.702.920 ) 2020
2023 (2.033.383 ) (2.033.383 ) 2023
2024 (1.140.516 ) - 2024
Rugi fiskal
yang tidak diakui 13.099.991 145.602.929 Unrecognized fiscal losses
Akumulasi rugi fiskal - neto (94.106.377 ) (16.273.890 ) Accumulated fiscal losses - net
Kerugian fiskal dapat dimanfaatkan terhadap Fiscal losses can be utilized against taxable
penghasilan kena pajak dalam jangka waktu income within a period of five years subsequent
lima tahun berikutnya sejak tahun kerugian fiskal to the year the fiscal loss was incurred.
tersebut terjadi.
Laba kena pajak hasil rekonsiliasi di atas The taxable income resulting from the above
menjadi dasar dalam pengisian SPT Tahunan reconciliation provides the basis for the
Pajak Penghasilan (PPh) Badan Perusahaan. Company’s Annual Corporate Income Tax
Return.
83
Page 521
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
e. Rekonsiliasi antara beban pajak penghasilan e. The reconciliation between income tax expense
yang dihitung dengan menggunakan tarif pajak as computed with the marginal tax rates and
yang berlaku dengan beban pajak penghasilan income tax expense as shown in the statement
seperti yang tercantum dalam laporan laba rugi of profit or loss and other comprehensive
dan penghasilan komprehensif lain adalah income is as follows:
sebagai berikut:
2025 2024
Laba (rugi) sebelum pajak final Profit (loss) before final
dan pajak penghasilan menurut and income tax per statement
laporan laba rugi dan of profit or loss and other
penghasilan komprehensif lain (97.498.237 ) 1.077.729 comprehensive income
Pajak penghasilan dengan Tax calculated based on applicable
tarif pajak yang berlaku (21.449.612 ) 237.100 tax rate
Pengaruh pajak atas beda tetap 24.750 (1.539.336 ) Tax effect of permanent differences
Penyesuaian atas pajak tangguhan 2.882.000 43.723.970 Adjustment on deferred tax
Pajak tangguhan yang
tidak diakui 2.189.823 1.498.832 Unrecognized deferred tax
Beban (manfaat) pajak penghasilan (16.353.039 ) 43.920.566 Income tax expense (benefit)
f. Aset pajak tangguhan - neto f. Deferred tax assets - net
31 Desember/ December 31, 2025
Dikreditkan/
(dibebankan) Dibebankan ke
ke laporan ekuitas/
laba rugi/ Charged to Penyesuaian
Saldo awal/ Credited other lainnya/ Saldo akhir/
Beginning (charged) to comprehensive Ohter Ending
Balance profit or loss income adjustments balance
Rugi fiskal 3.580.257 17.123.145 - - 20.703.402 Fiscal losses
Akrual gaji dan tunjangan 691.289 (691.289 ) - - - Accrued salaries and benefits
Penyisihan imbalan Employee benefits
kerja karyawan 630.821 (71.901 ) 44.424 - 603.344 liability
Aset hak guna (276.764 ) 3.658.458 - - 3.381.694 Right-of-use assets
Liabilitas sewa 387.537 (3.665.374 ) - - (3.277.837 ) Lease liabilities
31 Desember 2025 5.013.140 16.353.039 44.424 - 21.410.603 December 31, 2025
31 Desember/ December, 31 2024
Dikreditkan/
(dibebankan) Dibebankan ke
ke laporan ekuitas/
laba rugi/ Charged to Penyesuaian
Saldo awal/ Credited other lainnya/ Saldo akhir/
Beginning (charged) to comprehensive Ohter Ending
Balance profit or loss income adjustments balance
Rugi fiskal 47.053.313 (43.473.056 ) - - 3.580.257 Fiscal losses
Akrual gaji dan tunjangan 1.099.926 (408.637 ) - - 691.289 Accrued salaries and benefits
Penyisihan imbalan Employee benefits
kerja karyawan 519.776 156.581 (45.536 ) - 630.821 liability
Aset hak guna (940.993 ) 664.229 - - (276.764 ) Right-of-use assets
Liabilitas sewa 1.247.221 (859.684 ) - - 387.537 Lease liabilities
31 Desember 2024 48.979.243 (43.920.567 ) (45.536 ) - 5.013.140 December 31, 2024
84
Page 522
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. PERPAJAKAN (lanjutan) 14. TAXATION (continued)
g. Pajak final g. Final tax
2025 2024
Pendapatan yang dikenakan 2.026.063 1.606.444 Revenue subject to
pajak final final tax
Beban pajak final (405.213 ) (321.289 ) Final tax expense
Neto 1.620.850 1.285.155 Net
Perusahaan dikenakan PPh 4(2) yang The Company is subject to income tax article
merupakan pajak pendapatan bunga bank yang 4(2) which is income tax on interset income that
bersifat final dan tidak dapat dikreditkan dengan are final and cannot be credited with the income
pajak penghasilan terutang. tax payable.
15. UTANG LAIN-LAIN 15. OTHER PAYABLES
Rincian utang lain-lain adalah sebagai berikut: The details of other payables are as follows:
2025 2024
Pihak ketiga: Third parties:
Deposit pelanggan 39.597.493 26.619.620 Customer deposits
Dana sosial 585.422 551.553 Social fund
Lain-lain 3.644.614 8.714.558 Others
Subtotal 43.827.529 35.885.731 Subtotal
Pihak berelasi (Catatan 25) 1.022.068 638.419 Related party (Note 25)
Total 44.849.597 36.524.150 Total
Deposit pelanggan berasal dari jaminan yang Customer deposits come from guarantees paid by
dibayarkan oleh debitur kepada Perusahaan debtors to the Company as an effort to mitigate the
sebagai upaya mitigasi resiko Perusahaan apabila Company's risk if the debtor is late in paying
debitur terlambat membayar angsuran. installments.
85
Page 523
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. LIABILITAS IMBALAN KERJA KARYAWAN 16. EMPLOYEE BENEFITS LIABILITY
Perusahaan mengakui kewajiban imbalan kerja The Company recognized unfunded employee
yang tidak didanai sesuai dengan UU No. 6 tahun benefits liability in accordance with Law No. 6 of 2023
2023 tentang Penetapan Peraturan Pemerintah regarding the Stipulation of Government Regulation
Pengganti Undang-Undang No. 2 tahun 2022 in Lieu of Law No. 2 of 2022 on Job Creation into Law.
tentang Cipta Kerja.
Tabel berikut ini merangkum komponen-komponen The following tables summarize the components of
atas beban imbalan kerja neto yang diakui dalam employee benefits expense recognized in the
laporan laba rugi dan jumlah yang disajikan dalam statement of profit or loss and other comprehensive
laporan posisi keuangan sebagai liabilitas imbalan income and the employee benefits liability recognized
kerja berdasarkan penilaian aktuaria yang dilakukan in the statement of financial position as determined by
oleh aktuaris independen Kantor Konsultan Aktuaria an independent actuary Kantor Konsultan Aktuaria
Steven & Mourits berdasarkan laporannya tanggal Steven & Mourits, in its reports dated February 23,
23 Februari 2026 untuk tahun 2025 dan 18 Maret 2026 for 2025 and March 18, 2025 for 2024.
2025 untuk tahun 2024.
2025 2024
Liabilitas program imbalan pasti 2.742.472 2.867.366 Defined benefit plan liabilities
Beban imbalan kerja yang diakui dalam laporan laba Employee benefits expense recognized in the
rugi dan pendapatan komprehensif lain adalah statement of profit or loss and other
sebagai berikut: comprehensive income are as follows:
2025 2024
Beban jasa kini 751.990 902.622 Current service costs
Biaya jasa lalu atas Past service cost due to
kurtailmen (897.454 ) (288.923 ) curtailment
Kelebihan pembayaran manfaat 499.371 174.513 Excess benefits payment
Beban bunga 139.203 138.168 Interest costs
Penyesuaian liabilitas atas pengakuan Liability assumed due to
masa kerja lalu 1.120 23.266 recognition of past services
Beban imbalan kerja 494.230 949.646 Employee benefits expense
Diakui pada penghasilan Recognized in other
komprehensif comprehensive
lainnya: income:
Penghasilan kembali liabilitas Remeasurement of defined
imbalan pasti: benefits liability:
Dampak perubahan asumsi Effect of changes
keuangan 168.083 (216.846 ) financial assumptions
Penyesuaian pengalaman 33.843 9.863 Experience adjustments
Loss (gain) on remeasurement
Rugi (laba) pada pengukuran of employee benefits
kembali liabilitas imbalan kerja 201.926 (206.983 ) liability
86
Page 524
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. LIABILITAS IMBALAN KERJA KARYAWAN 16. EMPLOYEE BENEFITS LIABILITY (continued)
(lanjutan)
Beban imbalan kerja untuk tahun-tahun yang Employee benefits expense for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 were charged to salaries
merupakan beban gaji dan tunjangan dalam beban and benefits under general and administrative
umum dan administrasi. expenses.
Mutasi liabilitas yang diakui pada laporan posisi Movements in the liability recognized in the statement
keuangan adalah sebagai berikut: of financial position are as follows:
2025 2024
Saldo awal 2.867.366 2.362.615 Beginning balance
Employee benefits expense
Beban imbalan kerja recognized in
pada laporan laba rugi 494.230 949.646 profit or loss
Kelebihan pembayaran manfaat (499.371 ) (174.513 ) Excess benefits payment
Penghasilan (rugi) Other comprehensive
komprehensif lainnya 201.926 (206.983 ) loss (income)
Pembayaran manfaat (321.679 ) (63.399 ) Benefits paid
Saldo akhir 2.742.472 2.867.366 Ending balance
Perubahan nilai kini kewajiban imbalan pasti adalah The movements in the present value of defined
sebagai berikut: benefits obligation are as follows:
2025 2024
Saldo awal 2.867.366 2.362.615 Beginning balance
Beban jasa kini 751.990 902.622 Current service costs
Biaya jasa lalu dari amendemen Past service cost due to plan
program - - amendment
Biaya jasa lalu Past service cost
atas kurtailmen (897.454 ) (288.923 ) due to curtailment
Kelebihan pembayaran manfaat 499.371 174.513 Excess benefits payment
Beban bunga 139.203 138.168 Interest costs
Pembayaran manfaat (321.679 ) (63.399 ) Benefits paid
Kelebihan pembayaran manfaat (499.371 ) (174.513 ) Excess benefits payment
Penyesuaian liabilitas atas Liability assumed due to
pengakuan masa kerja lalu 1.120 23.266 recognition of past services
Penghasilan kembali liabilitas Remeasurement of defined
imbalan pasti: benefits liability:
Dampak perubahan asumsi Effect of changes
keuangan 168.083 (216.846 ) financial assumptions
Penyesuaian pengalaman 33.843 9.863 Experience adjustments
Saldo akhir 2.742.472 2.867.366 Ending balance
87
Page 525
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. LIABILITAS IMBALAN KERJA KARYAWAN 16. EMPLOYEE BENEFITS LIABILITY (continued)
(lanjutan)
Analisis sensitivitas kuantitatif untuk asumsi The quantitative sensitivity analysis for significant
signifikan per 31 Desember 2025 dan 2024 adalah assumptions as at December 31, 2025 and
sebagai berikut: 2024 is as follows:
2025
1% Kenaikan/ 1% Penurunan/
Increase Decrease
Tingkat diskonto Discount rate
Dampak kewajiban 2.490.656 3.030.318 Impact on the net defined
manfaat pasti bersih benefits obligations
Tingkat kenaikan upah Salary increases rate
Dampak kewajiban 3.140.489 2.394.054 Impact on the net defined
manfaat pasti bersih benefits obligations
2024
1% Kenaikan/ 1% Penurunan/
Increase Decrease
Tingkat diskonto Discount rate
Dampak kewajiban Impact on the net defined
manfaat pasti bersih 2.587.690 3.186.859 benefits obligations
Tingkat kenaikan upah Salary increases rate
Dampak kewajiban Impact on the net defined
manfaat pasti bersih 3.298.509 2.489.368 benefits obligations
Analisis sensitivitas di atas ditentukan berdasarkan The sensitivity analyses above have been determined
perubahan wajar yang mungkin terjadi pada masing- based on reasonably possible changes of the
masing asumsi yang terjadi pada akhir periode respective assumptions occurring at the end of the
pelaporan, dengan asumsi lainnya konstan. reporting period, while holding all other assumptions
constant.
Analisis sensitivitas yang disajikan di atas mungkin The sensitivity analysis presented above may not be
tidak mewakili perubahan yang sebenarnya dalam representative of the actual change in the defined
kewajiban imbalan pasti mengingat bahwa benefit obligation as it is unlikely that the change in
perubahan asumsi terjadinya tidak terisolasi satu assumptions would occur in isolation of one another
sama lain karena beberapa asumsi tersebut as some of the assumptions may be correlated.
mungkin berkorelasi.
Asumsi-asumsi dasar yang digunakan dalam The principal assumptions used in determining
menentukan liabilitas imbalan kerja pada tanggal employee benefits liability as at December 31, 2025
31 Desember 2025 dan 2024 adalah sebagai and 2024 are as follows:
berikut:
2025 2024
Tingkat diskonto 6,55% per tahun/per annum 7,15% per tahun/per annum Discount rate
Tingkat kenaikan upah 5,00% per tahun/per annum 5,00% per tahun/per annum Annual salary increases rate
Tingkat kematian TMI 3 (2019) TMI 3 (2019) Mortality rate
Tingkat cacat 10% x TMI 3 (2019) 10% x TMI 3 (2019) Disability rate
Umur pensiun normal 56 tahun/years old 56 tahun/years old Normal pension age
Metode perhitungan Projected Unit Credit Projected Unit Credit Calculation rate
88
Page 526
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. LIABILITAS IMBALAN KERJA KARYAWAN 16. EMPLOYEE BENEFITS LIABILITY (continued)
(lanjutan)
Jadwal jatuh tempo dari liabilitas imbalan pasti pada The maturity profile of defined benefits obligation as
tanggal 31 Desember 2025 dan 2024: at December 31, 2025 and 2024:
2025
Dalam waktu 12 bulan berikutnya Within the next 12 months
(laporan tahunan periode berikutnya) 32.841 (the next annual reporting period)
Antara 2 dan 5 tahun 630.979 Between 2 and 5 years
Antara 6 dan 10 tahun 2.922.637 Between 6 and 10 years
Di atas 10 tahun 8.788.511 Beyond 10 years
2024
Dalam waktu 12 bulan berikutnya Within the next 12 months
(laporan tahunan periode berikutnya) 46.027 (the next annual reporting period)
Antara 2 dan 5 tahun 1.097.396 Between 2 and 5 years
Antara 6 dan 10 tahun 1.551.046 Between 6 and 10 years
Di atas 10 tahun 11.200.799 Beyond 10 years
Durasi rata-rata kewajiban manfaat pasti pada The average duration of the defined benefit plan
tanggal 31 Desember 2025 dan 2024 obligations as at December 31, 2025 and 2024 are
masing-masing sejumlah 13,86 dan 14,31 tahun. 13.86 and 14.31 years, respectively.
17. MODAL SAHAM DAN TAMBAHAN MODAL 17. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR CAPITAL
Komposisi pemegang saham Perusahaan pada The Company’s shareholders as at
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 are as follows:
sebagai berikut:
2025 dan/and 2024
Total lembar
saham yang
ditempatkan dan Persentase
disetor penuh/ pemilikan/
Number of shares Percentage Total/
Pemegang saham issued and fully paid of ownership Total Shareholders
Rubicon Investments Rubicon Investments
Holding Pte. Ltd. 3.613.117.337 55,23% 361.311.734 Holding Pte. Ltd.
PT Tiara Marga Trakindo 2.430.707.293 37,15% 243.070.729 PT Tiara Marga Trakindo
Publik (masing-masing dengan Public (less than 5% equity
kepemilikan di bawah 5%) 498.621.153 7,62% 49.862.116 for each shareholder)
Total 6.542.445.783 100,00% 654.244.579 Total
89
Page 527
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
17. MODAL SAHAM DAN TAMBAHAN MODAL 17. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Tambahan modal disetor Additional paid-in capital
Rincian akun ini per 31 Desember 2025 dan The details of this account as at December 31, 2025
2024 adalah sebagai berikut: and 2024 are as follows:
Biaya emisi
Agio saham/ saham/
Premium on Share Jumlah/
capital stock issuance cost Total
Rp Juta/ Rp Juta/ Rp Juta/
Rp Million Rp Million Rp Million
Penjualan 460.000.000 saham
Perusahaan pada penawaran umum Sale of 460,000,000 shares
perdana tahun 2011 (Catatan 1b) 46.000.000 (5.917.141 ) 40.082.859 through public offering in 2011 (Note 1b)
Penerbitan 789.668.917 saham Issuance of 789,668,917 shares
melalui penawaran umum terbatas through rights offering to
kepada pemegang saham tahun 2015 stockholders in 2015
(Catatan 1c) 71.070.203 (2.646.200 ) 68.424.003 (Note 1c)
Penerbitan 3.767.303.873 saham Issuance of 3,767,303,873 shares
melalui penawaran umum terbatas through rights offering to
kepada pemegang saham tahun 2019 stockholders in 2019
(Catatan 1d) 188.365.194 (4.778.018 ) 183.587.176 (Note 1d)
Penerbitan 445.473.000 saham
melalui penambahan modal tanpa hak Issuance of 445,473,000 shares
memesan efek terlebih dahulu kepada through capital increase without
pemegang saham tahun 2021 pre-emptive rights to stockholders in 2021
(Catatan 1e) 44.547.300 (1.153.899 ) 43.393.401 (Note 1e)
Total 349.982.697 (14.495.258 ) 335.487.439 Total
18. SALDO LABA 18. RETAINED EARNINGS
Berdasarkan Undang-undang Perseroan Terbatas Under the Indonesian Limited Liability Company
Indonesia, Perusahaan disyaratkan untuk Law, the Company is required to set up at least 20%
menetapkan setidaknya 20% dari modal yang of the issued and paid-up capital as a statutory
diterbitkan dan disetor sebagai cadangan wajib. reserve.
Pada tanggal 31 Desember 2025 dan As at December 31, 2025 and 2024, the balance of
2024, saldo cadangan wajib masing-masing adalah appropriated statutory reserve amounted to
sebesar Rp 9.600.000. Rp 9,600,000.
90
Page 528
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. PENDAPATAN PEMBIAYAAN 19. FINANCING INCOME
Rincian pendapatan pembiayaan adalah sebagai The details of financing income are as follows:
berikut:
2025 2024
Pendapatan pembiayaan Financing income
Pihak ketiga 407.427.134 345.185.815 Third parties
Pihak berelasi (Catatan 25) 513.763 822.403 Related party (Note 25)
Dikurangi: Less:
Biaya transaksi pembiayaan (5.134.783 ) (1.908.528 ) Financing costs
Neto 402.806.114 344.099.690 Net
Pada tahun yang berakhir pada tanggal-tanggal For the years ended December 31, 2025 and
31 Desember 2025 dan 2024, tidak ada transaksi 2024, there is no financing transaction to 1 (one)
pembiayaan kepada 1 (satu) pelanggan yang jumlah customer with total cumulative income of more than
pendapatan kumulatif tahunannya melebihi 10% 10% of total financing income.
dari pendapatan pembiayaan.
20. PENDAPATAN BUNGA BANK 20. INTEREST INCOME
Rincian pendapatan bunga adalah sebagai berikut: The details of interest income are as follows:
2025 2024
Bunga bank 2.026.063 1.606.444 Interest from current accounts
Total 2.026.063 1.606.444 Total
21. PENGHASILAN LAIN-LAIN 21. OTHER INCOME
Rincian penghasilan lain-lain adalah sebagai The details of other income are as follows:
berikut:
2025 2024
Denda keterlambatan pembayaran 6.061.671 10.000.109 Penalties for late payments
Penerimaan dari piutang yang Recovery of written-off
telah dihapuskan 5.189.036 26.467.554 receivables
Laba (rugi) penjualan aset tetap Gain (loss) on sale of property
(Catatan 9) (450.043 ) 12.500 and equipment (Note 9)
Pendapatan administrasi 1.873.585 1.595.063 Administrative income
Laba / (rugi) selisih kurs - neto (2.447.287 ) 2.145 Foreign exchange gain (loss) - net
Lain-lain 2.334.364 3.576.336 Others
Total 12.561.326 41.653.707 Total
Denda keterlambatan pembayaran berkaitan Penalties for late payments pertain to income
dengan pendapatan yang diperoleh pelanggan atas earned from customers for late financing
keterlambatan pembayaran piutang pembiayaan receivables payments calculated at 0.2% per day.
yang dihitung sebesar 0,2% per hari.
91
Page 529
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. BEBAN BUNGA DAN KEUANGAN 22. INTEREST AND FINANCING CHARGES
Rincian beban bunga dan keuangan adalah The details of interest and financing charges are as
sebagai berikut: follows:
2025 2024
Bunga pinjaman bank (Catatan 12) 268.582.426 219.242.918 Interest on bank loans (Note 12)
Beban administrasi bank 3.142.297 4.000.688 Bank charges
Amortisasi provisi Amortization of provision
pinjaman bank 3.441.350 3.296.485 on bank loans
Beban bunga Interest expense
liabilitas sewa (Catatan 10) 1.092.638 345.453 on lease liabilities (Note 10)
Total 276.258.711 226.885.544 Total
23. BEBAN UMUM DAN ADMINISTRASI 23. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah The details of general and administrative expenses
sebagai berikut: are as follows:
2025 2024
Gaji dan tunjangan 55.264.431 56.323.153 Salaries and benefits
Amortisasi asuransi 50.715.875 45.064.447 Insurance amortization
Jasa tenaga ahli 21.047.655 16.501.121 Professional fees
Beban kantor dan utilitas 6.626.104 6.757.422 Office expenses and utilities
Depreciation of property
Penyusutan aset tetap (Catatan 9) 3.664.050 3.852.539 and equipment (Note 9)
Perlengkapan kantor 3.591.180 3.086.139 Office supplies
Sewa (Catatan 10) 3.529.560 3.292.238 Rent (Note 10)
Depresiasi aset hak guna Depreciation of right-of-use
(Catatan 10) 3.225.839 3.019.229 assets (Note 10)
Pajak 338.881 65.662 Tax
Lain-lain 3.099.777 2.300.231 Others
Total 151.103.352 140.262.181 Total
24. LABA PER SAHAM 24. EARNINGS PER SHARE
2025 2024
Rugi tahun berjalan (81.550.411 ) (43.164.126 ) Loss for the year
Jumlah rata-rata Number of weighted
tertimbang saham biasa average ordinary shares
yang beredar (nilai penuh) 6.542.445.783 6.542.445.783 outstanding (full amount)
Rugi per saham Basic and diluted loss
dasar dan dilusian (nilai penuh) (12,46 ) (6,60 ) per share (full amount)
92
Page 530
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. SALDO DAN TRANSAKSI DENGAN PIHAK- 25. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI RELATED PARTIES
Pihak berelasi dan sifat hubungan berelasi The related parties and nature of relationship
Pihak berelasi dan sifat hubungan berelasi adalah The related parties and the nature of relationships
sebagai berikut: are as follows:
- Archipelago Capital Partners Pte. Ltd - Archipelago Capital Partners Pte. Ltd
(Singapura) merupakan pemegang saham (Singapura) is the Company’s shareholders.
Perusahaan.
- PT Timuraya Tunggal merupakan entitas - PT Timuraya Tunggal is an entity under
sepengendali. common control.
Dalam kegiatan usaha normal, Perusahaan In the normal course of business, the Company
melakukan transaksi tertentu dengan pihak-pihak entered into certain transactions with related
yang mempunyai hubungan istimewa. Saldo dan parties. The balances and transactions with related
transaksi dengan pihak berelasi adalah sebagai parties are as follows:
berikut:
a. Piutang pembiayaan (Catatan 6) a. Financing receivables (Note 6)
2025 2024
PT Timuraya Tunggal - 4.724.172 PT Timuraya Tunggal
Persentase terhadap total aset - 0,15% Percentage from total assets
Piutang pembiayaan - pihak berelasi adalah Financing receivables - related party represents
transaksi anjak piutang antara Perusahaan factoring transaction between the Company and
dengan PT Timuraya Tunggal. PT Timuraya Tunggal.
b. Utang lain-lain (Catatan 15) b. Other payables (Note 15)
2025 2024
Archipelago Capital Archipelago Capital
Partners Pte. Ltd 1.022.068 638.419 Partners Pte. Ltd
Total 1.022.068 638.419 Total
Persentase terhadap total liabilitas 0,03% 0,02% Percentage from total liabilities
Utang lain-lain kepada Archipelago Capital Other payables to Archipelago Capital Partners
Partners Pte. Ltd, berkaitan dengan liabilitas Pte. Ltd, relates to liabilities incurred to support
yang timbul untuk mendukung operasional the Company’s operations.
Perusahaan.
93
Page 531
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. SALDO DAN TRANSAKSI DENGAN PIHAK- 25. BALANCES AND TRANSACTIONS WITH
PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
Pihak berelasi dan sifat hubungan berelasi The related parties and nature of relationship
(lanjutan) (continued)
c. Pendapatan pembiayaan (Catatan 19) c. Financing income (Note 19)
2025 2024
PT Timuraya Tunggal 513.763 822.403 PT Timuraya Tunggal
Persentase terhadap total
pendapatan 0,12% 0,24% Percentage from total revenue
Pendapatan pembiayaan terdiri dari pendapatan Financing income consists of the income that
yang diterima dari PT Timuraya Tunggal atas has been received from PT Timuraya Tunggal for
transaksi anjak piutang. factoring transaction.
26. PERJANJIAN KERJASAMA 26. COOPERATION AGREEMENTS
a. Asuransi a. Insurance
Perusahaan mengadakan perjanjian kerjasama The Company has entered into cooperation
dengan PT Asuransi Sinarmas, PT Asuransi agreements with PT Asuransi Sinarmas,
Wahana Tata, PT Jamkrida Jakarta, PT Asuransi Wahana Tata, PT Jamkrida
PT Sinarmas Penjaminan Kredit, PT Asuransi Jakarta, PT Sinarmas Penjaminan Kredit,
Raksa Pratika, PT Asuransi Dayin Mitra, PT Asuransi Raksa Pratika, PT Asuransi Dayin
PT MNC Asuransi Indonesia, PT Asuransi Bina Mitra, PT MNC Asuransi Indonesia,
Dana Arta dan PT Asuransi Astra Buana, pihak PT Asuransi Bina Dana Arta and PT Asuransi
ketiga dalam rangka menutupi asuransi untuk Astra Buana, third parties, to provide insurance
produk pembiayaan perusahaan (Asset Based coverage for the Company’s financing product
Finance - ABF & Factoring) yang dibiayai. (Asset Based Finance – ABF & Factoring). The
Perusahaan melakukan penutupan asuransi Company insures its financing products in its
atas produk pembiayaan tersebut dalam capacity as financing provider.
kapasitasnya sebagai penyedia pembiayaan.
Premi asuransi yang belum dibayarkan kepada Insurance premiums that have not yet been
perusahaan asuransi dicatat sebagai utang paid to insurance companies are recorded as
premi asuransi sejumlah Rp 821.720 dan insurance premium payables amounting to
Rp 22.205 masing-masing pada tanggal Rp 821,720 and Rp 22,205 as at
31 Desember 2025 dan 2024, pada laporan December 31, 2025 and 2024, respectively, in
posisi keuangan. the statement of financial position
Premi asuransi yang telah dibayarkan dicatat Insurance premiums that have been paid are
sebagai beban tangguhan dan dibebankan recognized as deferred charges and charged to
dalam laporan laba rugi dan penghasilan the statement of profit or loss and other
komprehensif lain selama periode kontrak. comprehensive income over the period of
contracts.
94
Page 532
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. PERJANJIAN KERJASAMA (lanjutan) 26. COOPERATION AGREEMENTS (continued)
b. Pembiayaan bersama c. b. Joint financing
Pada tanggal 15 Desember 2025, Perusahaan On December 15, 2025, the Company entered
menandatangani perjanjian kerjasama into Cooperation Agreement No.
No. BIP/DIR/586/1225 dengan skema BIP/DIR/586/1225 with PT Bank Ina Perdana
pembiayaan bersama (joint financing) sebesar Tbk under a joint financing scheme totaling
Rp 50.000.000 dengan PT Bank Ina Perdana Rp50,000,000. Under this scheme, PT Bank Ina
Tbk. Porsi pembiayaan PT Bank Ina Perdana Perdana Tbk’s financing portion is up to a
Tbk setinggi-tingginya sebesar 99% per debitur maximum of 99% per debtor, while the
dan Perusahaan setinggi-tingginya 1%, atau Company’s portion is up to a maximum of 1%,
jumlah lain sebagaimana disetujui oleh PT Bank or such other proportion as may be agreed upon
Ina Perdana Tbk. with PT Bank Ina Perdana Tbk.
Fasilitas tersebut di atas berlaku secara terus The above facility shall be available on a
menerus (dengan jangka waktu minimal 12 revolving basis (with a minimum term of 12
bulan sejak tanggal perjanjian ini). months from the date of this agreement).
Perusahaan bersama dengan pemberi The Company, together with the joint financing
pembiayaan bersama di atas bertindak sebagai provider as mentioned above, extends credit to
penyedia dana dalam pemberian pembiayaan consumers in accordance with certain criteria
kepada konsumen yang memenuhi kriteria set out in the agreement. The Company is
tertentu. Perusahaan bertanggung jawab untuk responsible for maintaining customer
mengelola dokumentasi dan administrasi setiap documentation and administration.
konsumen.
Kerjasama pembiayaan bersama yang The joint financing facility was arranged on a
dilakukan ini bersifat without recourse, dimana without-recourse basis, whereby the Company
Perusahaan tidak memiliki kewajiban untuk is not obligated to pay installments, including
membayar atau menyetor angsuran pokok interest, to the joint financing provider in the
termasuk bunganya kepada pemberi event that customers fail to meet their
pembiayaan bersama jika konsumen gagal installment obligations to the Company.
melakukan pembayaran angsurannya kepada
Perusahaan.
95
Page 533
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. INSTRUMEN KEUANGAN 27. FINANCIAL INSTRUMENTS
Tabel berikut ini merupakan jumlah tercatat dan nilai The table below sets out the carrying amounts and
wajar dari laporan keuangan pada tanggal fair values of the Company’s financial instruments
31 Desember 2025 dan 2024: as at December 31, 2025 and 2024:
31 Desember/ December 31, 2025 31 Desember/ December 31, 2024
Nilai tercatat/ Nilai tercatat/
Carrying Nilai wajar/ Carrying Nilai wajar/
value Fair value value Fair value
Aset keuangan: Financial assets:
Aset keuangan yang diukur dengan
biaya perolehan diamortisasi: Financial assets at amortised cost:
Kas dan setara kas - 149.286.620 149.286.620 153.261.843 153.261.843 Cash on hand and in banks
Piutang pembiayaan 2.906.060.343 2.929.309.955 2.639.499.087 2.430.465.657 Financing receivables
Piutang lain-lain - Other receivables -
pihak ketiga 169.580.697 169.580.697 265.452.907 265.452.907 third parties
Aset lain-lain - jaminan sewa 1.023.393 1.023.393 1.023.413 1.023.413 Other assets - rent deposits
Total aset keuangan 3.225.951.053 3.249.200.665 3.059.237.249 2.850.203.820 Total financial assets
31 Desember / December 31, 2025 31 Desember / December 31, 2024
Nilai tercatat/ Nilai tercatat/
Carrying Nilai wajar/ Carrying Nilai wajar/
value Fair value value Fair value
Liabilitas keuangan: Financial liabilities:
Liabilitas keuangan yang diukur pada Financial liabilities measured
nilai biaya perolehan diamortisasi at amortized cost
Pinjaman bank 2.821.519.136 2.573.275.260 2.561.184.590 2.338.554.228 Bank loans
Utang transaksi pembiayaan 24.498 24.498 - - Financing transaction payables
Biaya yang masih harus dibayar 12.968.640 12.968.640 16.471.446 16.471.446 Accrued expenses
Utang premi asuransi 821.720 821.720 22.205 22.205 Insurance premium payables
Utang lain-lain 44.849.597 44.849.597 36.524.150 36.524.150 Other payables
Total liabilitas keuangan 2.880.183.590 2.631.939.714 2.614.202.391 2.391.572.029 Total financial liabilities
Tabel dibawah ini menyajikan aset dan liabilitas The following table presents assets and liabilities
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy used
yang digunakan Perusahaan untuk menentukan dan by the Company to determine and disclose the fair
mengungkapkan nilai wajar dari aset dan liabilitas: value of assets and liabilities:
31 Desember / December 31, 2025
Nilai wajar/Fair value
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang nilai wajarnya diungkapkan Assets disclosed at fair value
Piutang pembiayaan - - 2.929.309.955 2.929.309.955 Financing receivables
Total aset yang nilai wajarnya Total assets disclosed at
diungkapkan - - 2.929.309.955 2.929.309.955 fair value
Liabilitas yang nilai wajarnya diungkapkan Liabilities disclosed at fair value
Pinjaman bank - - 2.573.275.260 2.573.275.260 Bank loans
Total liabilitas yang nilai wajarnya Total liabilities disclosed at
diungkapkan - - 2.573.275.260 2.573.275.260 fair value
96
Page 534
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. INSTRUMEN KEUANGAN (lanjutan) 27. FINANCIAL INSTRUMENTS (continued)
Tabel dibawah ini menyajikan aset dan liabilitas The following table presents assets and liabilities
yang diakui pada nilai wajar berdasarkan hirarki recognized at fair value based on the hierarchy
yang digunakan Perusahaan untuk menentukan dan used by the Company to determine and disclose
mengungkapkan nilai wajar dari aset dan liabilitas: the fair value of assets and liabilities: (continued)
(lanjutan)
31 Desember/ December 31, 2024
Nilai wajar/Fair value
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang nilai wajarnya diungkapkan Assets disclosed at fair value
Piutang pembiayaan - neto - - 2.430.465.657 2.430.465.657 Financing receivables - net
Total aset yang nilai wajarnya Total assets disclosed at
diungkapkan - - 2.430.465.657 2.430.465.657 fair value
Liabilitas yang nilai wajarnya diungkapkan Liabilities disclosed at fair value
Pinjaman bank - - 2.338.554.228 2.338.554.228 Bank loans
Total liabilitas yang nilai wajarnya Total liabilities disclosed at
diungkapkan - - 2.338.554.228 2.338.554.228 fair value
Berikut metode dan asumsi yang digunakan untuk The following methods and assumptions are used
estimasi nilai wajar: to estimate the fair value:
Nilai wajar kas dan setara kas, piutang lain-lain, The fair values of cash on hand and in banks, other
biaya yang masih harus dibayar dan utang lain-lain receivables, accrued expenses and other payables
mendekati nilai tercatat karena jangka waktu jatuh approximate their carrying amounts largely due to
tempo yang singkat atas instrumen keuangan short-term maturities of these instruments.
tersebut.
Nilai wajar dari piutang pembiayaan - neto dinilai The fair values of financing receivables - net are
menggunakan diskonto arus kas berdasarkan determined by discounting cash flows using
tingkat suku bunga efektif rata-rata tertimbang. weighted average effective interest rate.
Nilai wajar dari pinjaman dinilai menggunakan The fair values of borrowings are calculated using
diskonto arus kas berdasarkan tingkat suku bunga discounted cash flows using market interest rates.
pasar.
Adalah tidak praktis untuk memperkirakan nilai It is not practical to estimate the fair value of other
wajar dari aset lain-lain - jaminan sewa dikarenakan assets - rent deposits since these have no fixed
tidak memiliki jangka waktu pembayaran yang tetap repayment periods and these are not expected to
meskipun tidak diharapkan dapat diselesaikan be realized within 12 (twelve) months after
dalam waktu 12 (dua belas) bulan setelah tanggal reporting date.
laporan.
28. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 28. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN AND POLICIES
Perusahaan dihadapkan pada risiko tingkat bunga, The Company is exposed to interest rate risk,
risiko mata uang asing, risiko kredit dan risiko foreign currency risk, credit risk and liquidity risk.
likuiditas. Secara keseluruhan, program manajemen The Company’s overall risk management program
risiko keuangan Perusahaan terfokus pada focuses on the uncertainty of financial markets and
ketidakpastian pasar keuangan dan meminimumkan seeks to minimize potential adverse effects on the
potensi kerugian yang berdampak pada kinerja Company’s financial performance. Management
Perusahaan. Penelaahan manajemen dan reviews and approves policies for managing each
kebijakan yang disetujui untuk mengelola masing- of these risks, which are described in more detail
masing risiko ini dijelaskan secara detail sebagai as follows:
berikut:
97
Page 535
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 28. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko tingkat bunga Interest rate risk
Risiko tingkat bunga adalah risiko bahwa nilai wajar Interest rate risk is the risk that the fair value or
atau arus kas masa datang atas instrumen future cash flows of a financial instrument will
keuangan akan berfluktuasi karena perubahan fluctuate because of changes in market interest
dalam tingkat bunga pasar. Risiko yang dihadapi rates. The Company’s exposure to the risk of
Perusahaan sehubungan dengan perubahan tingkat changes in market interest rates relates primarily to
bunga pasar berkaitan terutama dengan eksposur the floating interest rate exposure.
suku bunga mengambang (floating interest rate).
Perusahaan memonitor secara ketat fluktuasi suku The Company closely monitors the market interest
bunga pasar dan ekspektasi pasar sehingga dapat rate fluctuation and market expectation so it can
mengambil langkah-langkah yang paling take necessary actions benefited most to the
menguntungkan Perusahaan secara tepat waktu. Company in due time.
Tabel di bawah ini menunjukkan instrumen The table below shows the Company’s financial
keuangan Perusahaan yang dibagi atas jumlah yang instruments divided into interest and non-interest
dikenakan bunga dan tidak dikenakan bunga: bearing:
31 Desember/ December 31, 2025
Bunga
Mengambang Bunga tetap/Fixed interest
kurang dari
1 tahun/ Tidak
Floating Kurang dari Lebih dari dikenakan
interest 1 tahun/ 3 tahun/ bunga/Non
less than Less than 1-3 tahun/ More than interest Total/
1 year 1 year 1-3 years 3 years sensitive Total
Aset keuangan Financial assets
Kas dan setara kas 149.282.128 - - - 4.492 149.286.620 Cash on hand and in banks
Piutang pembiayaan - 805.547.179 2.201.588.463 390.618.433 - 3.397.754.075 Financing receivables
Piutang lain - lain Other receivables
Pihak ketiga - - - - 169.580.697 169.580.697 Third parties
Aset lain-lain - jaminan sewa - - - - 1.023.393 1.023.393 Other assets - rent deposits
Total aset keuangan 149.282.128 805.547.179 2.201.588.463 390.618.433 170.608.582 3.717.644.785 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman bank - 614.141.390 2.201.588.463 - - 2.815.729.853 Bank loans
Utang transaksi pembiayaan - - - - 24.498 24.498 Financing transaction payables
Utang premi asuransi - - - - 821.720 821.720 Insurance premium payables
Biaya yang masih harus dibayar - - - - 12.968.640 12.968.640 Accrued expenses
Utang lain - lain - - - - 44.849.597 44.849.597 Other payables
Total liabilitas keuangan - 614.141.390 2.201.588.463 - 58.664.455 2,873,654,760 Total financial lliabilities
Neto 149.282.128 191.405.789 - 390.618.433 112.683.675 843.990.025 Net
31 Desember/ December 31, 2024
Bunga
Mengambang Bunga tetap/Fixed interest
kurang dari
1 tahun/ Tidak
Floating Kurang dari Lebih dari dikenakan
interest 1tahun/ 3 tahun/ bunga/Non
less than Less than 1-3 tahun/ More than interest Total/
1 year 1 year 1-3 years 3 years sensitive Total
Aset keuangan Financial assets
Kas dan setara kas 153.258.912 - - - 2.930 153.261.842 Cash on hand and in banks
Piutang pembiayaan - 1.395.949.470 1.469.061.278 147.729.036 - 3.012.739.784 Financing receivables
Piutang lain - lain Other receivables
Pihak ketiga - - - - 265.452.907 265.452.907 Third parties
Aset lain-lain - jaminan sewa - - - - 1.337.723 1.337.723 Other assets - rent deposits
Total aset keuangan 153.258.912 1.395.949.470 1.469.061.278 147.729.036 266.793.560 3.432.792.256 Total financial assets
Liabilitas keuangan Financial liabilities
Pinjaman bank - neto - 1.819.923.452 741.261.138 - - 2.561.184.590 Bank loans - net
Utang premi asuransi - - - - 22.205 22.205 Insurance premium payables
Biaya yang masih harus dibayar - - - - 16.471.446 16.471.446 Accrued expenses
Utang lain - lain - - - - 36.524.150 36.524.150 Other payables
Total liabilitas keuangan - 1.819.923.452 741.261.138 - 53.017.801 2.614.202.391 Total financial lliabilities
Neto 153.258.912 (423.973.982) 727.800.140 147.729.036 213.775.759 818.589.865 Net
98
Page 536
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 28. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko tingkat bunga (lanjutan) Interest rate risk (continued)
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity to
kemungkinan perubahan tingkat bunga. dengan a reasonably possible change in interest rates, with
variabel lain dianggap tetap. terhadap laba (rugi) all other variables held constant, of the Company’s
sebelum beban pajak penghasilan Perusahaan profit (loss) before income tax expense (through
(melalui dampak dari suku bunga mengambang) the impact on floating interest rate) (unaudited).
(tidak diaudit).
Kenaikan Dampak terhadap
(penurunan) suku laba (rugi) sebelum
bunga dalam basis beban pajak
poin/ penghasilan/
Increase (decrease) Effect on income
on interest rate in (loss) before
basis points income tax expense
31 Desember 2025 ± 850 ± 1.715.170 December 31, 2025
31 Desember 2024 ± 100 ± 2.834.105 December 31, 2024
Risiko mata uang asing Foreign currency risk
Risiko mata uang asing adalah risiko nilai wajar arus Foreign currency risk is the risk that the fair value
kas di masa depan yang berfluktuasi karena or future cash flows of a financial instrument will
perubahan kurs pertukaran mata uang asing. fluctuate because of changes in foreign exchange
Perusahaan terpengaruh risiko perubahan mata rates. The Company’s exposure to the risk of
uang asing terutama berkaitan dengan pinjaman - changes in foreign exchange rates relates primarily
pihak ketiga dalam mata uang Dolar AS to the Company’s US Dollar borrowings - third
(Catatan 12). parties (Note 12).
Perusahaan memonitor secara ketat fluktuasi dari The Company closely monitors the foreign
nilai tukar mata uang asing sehingga dapat exchange rate fluctuation and market expectation
mengambil langkah-langkah yang paling so it can take necessary actions benefited most to
menguntungkan Perusahaan pada waktu yang the Company in due time. The Company manages
tepat. Perusahaan mengelola eksposur mata uang the foreign currency exposure by matching, as far
asing dengan mencocokkan, sebisa mungkin, as possible, receipts and payments in each
penerimaan dan pembayaran dalam masing-masing individual currency.
individu mata uang.
Tabel berikut ini menunjukkan sensitivitas terhadap The following table demonstrates the sensitivity to
kemungkinan perubahan nilai tukar Rupiah a reasonably possible change in Rupiah exchange
terhadap mata uang asing dengan semua variabel rate against foreign currency with all other variables
lain tetap konstan, terhadap laba (rugi) Perusahaan held constant, of the Company’s profit (loss) before
sebelum pajak penghasilan (tidak diaudit). income tax (unaudited).
Dampak terhadap
Perubahan nilai laba (rugi)
tukar Rupiah/ sebelum pajak/
Change in Rupiah Effect on income
Rate (loss) before tax
31 Desember 2025 ± 850 ± 734.262 December 31, 2025
31 Desember 2024 ± 100 ± 1.651 December 31, 2024
99
Page 537
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 28. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit Credit risk
Risiko kredit adalah risiko jika pihak lawan tidak Credit risk is the risk that a counterparty will not
memenuhi liabilitasnya dalam kontrak konsumen. meet its obligations under a customer contract,
yang menyebabkan kerugian keuangan. leading to a financial loss. The Company is
Perusahaan menghadapi risiko kredit. yaitu exposed to credit risk from defaulting customers.
ketidakmampuan konsumen untuk membayar Improper assessment on customer’s credit
kembali pembiayaan yang diberikan. Risiko ini worthiness and collection management will trigger
terjadi jika kelayakan konsumen dan piutang the credit risk. The Company applies prudent credit
pembiayaan tidak dikelola dengan baik. Perusahaan acceptance policies. performing ongoing credit
menerapkan kebijakan pemberian kredit portfolio monitoring as well as managing the
berdasarkan prinsip kehati-hatian. melakukan collection of financing receivables in order to
pengawasan portofolio kredit secara minimize the credit risk exposure.
berkesinambungan dan melakukan pengelolaan
atas penagihan piutang pembiayaan untuk
meminimalkan risiko kredit.
Tabel di bawah ini menggambarkan jumlah risiko The following tables set out the total credit risk and
kredit dan konsentrasi risiko yang dimiliki risk concentration of the Company. without taking
Perusahaan tanpa memperhitungkan agunan atau into account any collateral or other credit support:
pendukung kredit lainnya:
2025 2024
Bank 149.282.128 153.258.913 Cash in banks
Piutang pembiayaan 2.906.060.342 2.639.499.087 Financing receivables
Piutang lain-lain Other receivables
Pihak ketiga 169.580.697 265.452.907 Third parties
Total 3.224.923.167 3.058.210.907 Total
Eksposur Perusahaan terhadap risiko kredit The Company’s exposure to credit risk mainly
terutama berasal dari piutang pembiayaan yang comes from financing receivables of which the
eksposur kredit maksimumnya sama dengan nilai maximum exposure to credit is equal to the carrying
tercatatnya. amount.
Piutang pembiayaan Financing receivables
Mengalami Tidak mengalami
penurunan nilai/ penurunan nilai/ Total/
Impaired Non-impaired Total
31 Desember 2025 December 31, 2025
Piutang pembiayaan 46.290.449 2.923.415.011 2.969.705.460 Financing receivables
Penyisihan atas kerugian Allowance for expected credit losses on
kredit espektasian (992.072) (62.653.046) (63.645.118) financing receivables
Neto 45.298.377 2.860.761.965 2.906.060.342 Net
31 Desember 2024 December 31, 2024
Piutang pembiayaan 53.096.311 2.638.148.326 2.691.244.637 Financing receivables
Penyisihan atas kerugian Allowance for expected credit losses on
kredit espektasian (1.020.903) (50.724.647) (51.745.550) financing receivables
Neto 52.075.408 2.587.423.679 2.639.499.087 Net
Piutang pembiayaan yang pembayaran Financing receivables which installments are
angsurannya menunggak lebih dari 120 (seratus overdue for more than 120 (one hundred twenty)
dua puluh) hari diklasifikasikan sebagai aset days are classified as impaired financial assets.
keuangan yang mengalami penurunan nilai.
100
Page 538
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 28. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Sebagai jaminan atas piutang pembiayaan yang As collateral to the financing receivables, the
diberikan. Perusahaan menerima jaminan dari Company receives Motor Vehicle Ownership
konsumen berupa Bukti Pemilikan Kendaraan Certificates (BPKB) of motor vehicles, Property
Bermotor (BPKB). Sertifikat Hak Milik (SHM) dan Rights Certificates (SHM) and Building Rights
Sertifikat Hak Guna Bangunan (SHGB) atas Certificates (SHGB) financed by the Company.
kendaraan bermotor yang dibiayai Perusahaan.
Perusahaan meminimalkan risiko kredit bank The Company minimizes credit risks on cash in
dengan mempertahankan saldo kas minimum dan banks by maintaining minimum cash balance and
memilih bank yang berkualitas untuk penempatan selecting qualified banks for the placement of
dana. funds.
Risiko likuiditas Liquidity risk
Risiko likuiditas adalah risiko pada saat posisi arus Liquidity risk is a risk where the Company’s cash
kas Perusahaan menunjukkan bahwa pendapatan flows show that short-term revenue is unable to
jangka pendek tidak cukup untuk menutupi cover short-term disbursement.
pengeluaran jangka pendek.
Perusahaan memantau risiko ketidakpastian arus The Company monitors risk of cash flow
kas yang akan terjadi terhadap pokok utang dan uncertainty arising from loan principal and its
bunga pinjaman menggunakan analisa gap yang interest using gap analysis which measures the
mengukur mismatch antara jatuh tempo aset dan mismatch between assets and liabilities maturity.
liabilitas. Metode analisa profil jatuh tempo diperkuat Maturity profile analysis method supported by cash
dengan proyeksi arus kas. dan analisa sensitivitas flow projection. and sensitivity analysis are
dilakukan untuk mengetahui besarnya potensi performed to assess potential loss or effect to cash
kerugian atau dampak terhadap arus kas. laba. dan flow. earnings and equity in the abnormal or
permodalan pada kondisi pasar yang tidak normal extreme market condition from liquidity risk
atau ekstrim dari eksposur risiko likuiditas. exposure.
Tujuan Perusahaan adalah menyeimbangkan The Company’s objective is to maintain a balance
antara kesinambungan pendanaan dan fleksibilitas between continuity of funding and flexibility through
menggunakan utang jangka pendek dan cerukan/ the use of short-term loans and bank overdrafts
rekening koran dan pinjaman bank. Kebijakan and bank loans. The Company’s policy is to
Perusahaan adalah meminimalkan potensi minimize the mismatch potential by diversifying
mismatch dengan melakukan diversifikasi sumber financing source to have spreaded maturity dates
dana sehingga memiliki waktu jatuh tempo yang and duration which. to the extent possible.
tersebar dan memiliki durasi yang mendekati profil corresponds to asset’s maturity profile.
waktu jatuh tempo aset.
Tabel di bawah ini menggambarkan profil jatuh The tables below summarize the maturity profile of
tempo atas liabilitas keuangan Perusahaan pada the Company’s financial liabilities as at
tanggal 31 Desember 2025 dan 31 Desember 2024 December 31, 2025 and December 31, 2024 based
berdasarkan pembayaran kontraktual: on contractual payments:
2025
Ditarik Kurang dari
sewaktu-waktu/ 3 bulan/
On Less than 3 - 12 bulan/ 1 - 5 tahun/ Total/
demand 3 months 3 - 12 months 1 - 5 years Total
Liabilitas keuangan Financial liabilities
Pinjaman bank - 51.588.365 560.885.769 2.210.627.706 2.823.101.840 Bank loans
Utang premi asuransi - 821.720 - - 821.720 Insurance premium payables
Utang transaksi pembiayaan - 24.498 - - 24.498 Financing transaction payables
Biaya yang masih
harus dibayar - - 12.968.641 - 12.968.640 Accrued expenses
Liabilitas sewa - - 2.779.537 11.877.845 14.657.382 Lease liabilities
Utang lain-lain - - - 1.022.068 1.022.068 Other payables
Total - 52.434.583 576.633.947 2.223.527.619 2.852.596.148 Total
101
Page 539
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 28. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Tabel di bawah ini menggambarkan profil jatuh The tables below summarize the maturity profile of
tempo atas liabilitas keuangan Perusahaan pada the Company’s financial liabilities as at
tanggal 31 Desember 2025 dan 31 Desember 2024 December 31, 2025 and December 31, 2024 based
berdasarkan pembayaran kontraktual yang tidak on contractual undiscounted payments:
didiskontokan:
2024
Ditarik Kurang dari
sewaktu-waktu/ 3 bulan/
On Less than 3 - 12 bulan/ 1 - 5 tahun/ Total/
demand 3 months 3 - 12 months 1 - 5 years Total
Liabilitas keuangan Financial liabilities
Pinjaman bank - 449.338.894 1.370.584.558 748.777.063 2.568.700.515 Bank loans
Utang premi asuransi - 22.205 - - 22.205 Insurance premium payables
Biaya yang masih
harus dibayar - - 16.471.446 - 16.471.446 Accrued expenses
Liabilitas sewa - - 1.099.165 - 1.099.165 Lease liabilities
Utang lain-lain - - - 638.419 638.419 Other payables
Total - 449.361.099 1.379.202.296 741.899.557 2.570.462.952 Total
29. MANAJEMEN RISIKO PERMODALAN 29. CAPITAL RISK MANAGEMENT
Tujuan Perusahaan dalam mengelola The Company’s objectives when managing capital
permodalannya adalah untuk menjaga are to safeguard the Company’s ability to continue
kelangsungan usaha Perusahaan untuk dapat as a going concern in order to provide returns for
memberikan hasil kepada pemegang saham dan shareholders and benefits for other stakeholders
manfaat kepada stakeholders lainnya, serta and to maintain an optimal capital structure to
memelihara optimalisasi struktur permodalan untuk reduce the cost of capital.
mengurangi biaya modal (cost of capital).
Konsisten dengan pelaku industri lainnya, Consistent with others in the industry, the
Perusahaan memonitor permodalan berdasarkan Company monitors capital on the basis of the
gearing ratio. Rasio ini dihitung dari jumlah pinjaman gearing ratio. This ratio is calculated from total loan
dibandingkan jumlah ekuitas. compared to total equity.
Berdasarkan Peraturan Otoritas Jasa Keuangan Based on Financial Service Authority (OJK)
(OJK) No. 35/POJK.05/2018 tanggal Regulation No. 35/POJK.05/2018 dated
27 Desember 2018 tentang penyelenggaraan usaha December 27, 2018 regarding organization
perusahaan pembiayaan. jumlah maksimum gearing business of multi-finance companies, the maximum
ratio adalah sebesar 10 (sepuluh) kali dari total gearing ratio is 10 (ten) times from total equity. In
ekuitas. Sebagai tambahan, berdasarkan peraturan addition, in accordance with the OJK regulation,
OJK. Perusahaan wajib memiliki ekuitas paling the Company is required to have equity of at least
sedikit sebesar Rp 100.000.000. Rp 100,000,000.
2025 2024
Liabilitas Liabilities
Pinjaman bank 2.821.519.136 2.561.184.590 Bank loans
Total liabilitas 2.821.519.136 2.561.184.590 Total liabilities
Ekuitas Equity
Ekuitas 491.041.645 572.749.558 Equity
Total ekuitas 491.041.645 572.749.558 Total equity
Gearing ratio (kali) 5.75 4.47 Gearing ratio (times)
102
Page 540
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
29. MANAJEMEN RISIKO PERMODALAN (lanjutan) 29. CAPITAL RISK MANAGEMENT (continued)
Pada tanggal 31 Desember 2025 dan 2024, As at December 31, 2025 and 2024, the Company
Perusahaan telah memenuhi ketentuan OJK has complied with the OJK regulation regarding
mengenai jumlah ekuitas paling sedikit sebesar equity at minimum Rp 100,000,000.
Rp 100.000.000.
Tidak terdapat perubahan atas tujuan kebijakan No changes were made in the objectives policies or
atau proses manajemen modal selama tahun yang processes for managing capital during the year
berakhir pada tanggal 31 Desember 2025 dan ended December 31, 2025 and 2024.
2024.
Informasi lainnya Other information
Berdasarkan POJK No. 35/POJK.05/2018 tentang Based on POJK No. 35/POJK.05/2018 regarding
“Pelaksanaan Usaha Perusahaan Pembiayaan”, “The Business Operation of a Multifinance
Perusahaan telah menghitung rasio sebagai berikut Company”, the Company has calculated ratios as
(tidak diaudit): follows (unaudited):
2025 2024
Rasio permodalan 62,44% 87,29% Capital ratio
Rasio ekuitas terhadap modal disetor 75,05% 87,54% Equity to fully paid capital ratio
Rasio Non-performing finance - neto 3,30% 1,33% Non-perfoming finance - net
Rasio Non-performing finance - gross 3,98% 1,97% Non-perfoming finance - gross
Rasio piutang pembiayaan
terhadap total aset 85,75% 82,63% Financing to asset ratio
Rasio saldo piutang pembiayaan neto Net financing receivables to
terhadap total pendanaan yang diterima 103,00% 103,06% funding ratio
Rasio saldo piutang pembiayaan untuk Net financing receivables for
pembiayaan investasi dan modal kerja investment and working capital
dibandingkan dengan total saldo piutang financing to total financing
pembiayaan 92,80% 95,99% receivables ratio
Tingkat kesehatan keuangan 1,45 1,70 The level of financial soundness
Pada tanggal 31 Desember 2025 dan 2024, tidak As at December 31, 2025 and 2024, there is no
terdapat pembiayaan yang diberikan kepada pihak financing to related and third parties who are non-
berelasi dan pihak ketiga yang melanggar ataupun compliant or exceeding the Legal Lending Limit
melampaui Batas Maksimum Pemberian (LLL) set by OJK.
Pembiayaan (BMPP) yang ditetapkan oleh OJK.
30. ASET DAN LIABILITAS DALAM MATA UANG 30. ASSETS AND LIABILITIES IN FOREIGN
ASING CURRENCY
Perusahaan memiliki aset dalam mata uang asing The Company has assets in foreign currency (full
(jumlah penuh) sebagai berikut: amount) as follows:
2025 2024
Aset Assets
Kas di bank USD 76.885 USD 16.842 Cash in banks
Aset dalam mata uang Assets in foreign
asing USD 76.885 USD 16.842 currency
Setara dalam Rupiah 1.285.525 272.216 Equivalent in Rupiah
Aset moneter di atas dijabarkan menggunakan kurs Monetary assets mentioned above are translated
penutupan Bank Indonesia tanggal using Bank Indonesia closing rate as at
31 Desember 2025 dan 2024. December 31, 2025 and 2024.
103
Page 541
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. INFORMASI SEGMEN 31. SEGMENT INFORMATION
Perusahaan melakukan kegiatan pembiayaan untuk The Company has financing activities in several type
beberapa jenis produk pembiayaan. Untuk itu. of products. Therefore, product segment information
informasi segmen produk disajikan sebagai bentuk is presented as the primary basis of segment
primer pelaporan segmen. reporting.
Pendapatan dan hasil segmen Segment revenue and benefits
Berikut ini adalah analisis pendapatan dan hasil The following is an analysis of the Company’s
Perusahaan berdasarkan segmen yang dapat revenue and results by reportable segments:
dilaporkan:
2025
FACTORING ABF LEGACY Total
Pendapatan per Segmen: Revenue per Segment:
Pendapatan pembiayaan 129.549.288 273.256.103 723 402.806.114 Financing income
Pendapatan bunga 651.616 1.374.443 4 2.026.063 Interest income
Penghasilan lain-lain 3.951.682 9.059.668 (450.024) 12.561.326 Other income
Total Pendapatan per Segmen 134.152.586 283.690.214 (449.297) 417.393.503 Total Revenue per Segment
Beban per Segmen: Expenses per Segment:
Bunga dan Keuangan (88.498.083) (187.760.134) (494) (276.258.711) Interest and financing charges
Penyisihan ekspektasi kerugian Provision for estimated credit losses
kredit dan penghapusan piutang of financing receivables
pembiayaan dan piutang and other
lain-lain (27.882.941) (58.813.012) (155) (86.696.108) receivables
General and administrative
Beban umum dan administrasi (48.948.816) (102.154.263) (273) (151.103.352) expenses
Advertising and marketing
Beban iklan dan promosi (7.236) (15.263) - (22.499) expenses
Lain-lain (260.854) (550.216) - (811.070) Others
Total Beban Segmen (165.597.930) (349.292.889) (922) (514.891.740) Total Expenses per Segment
Rugi sebelum pajak final (31.445.344) (65.602.675) (450.219) (97.498.237) Loss before tax
Beban pajak final (130.324) (274.889) - (405.213) Final tax expense
Rugi Sebelum Beban Loss Before Income Tax
Pajak Penghasilan (31.575.668) (65.877.564) (450.219) (97.903.450) Expense
Manfaat Pajak Penghasilan 5.259.416 11.093.595 29 16.353.039 Income Tax Benefit
Rugi tahun berjalan (26.316.252) (54.783.969) (450.190) (81.550.411) Loss for the year
Other comprehensive income
Laba komprehensif lain (50.655) (106.847) - (157.502) for the year
Total Rugi Komprehensif Total Other Comprehensive
Tahun Berjalan (26.366.907) (54.890.816) (450.190) (81.707.913) Loss
2024
FACTORING ABF LEGACY Total
Pendapatan per Segmen: Revenue per Segment:
Pendapatan pembiayaan - net 156.952.699 187.145.260 1.731 344.099.690 Financing income - net
Pendapatan bunga 732.740 S873.696 8 1.606.444 Interest income
Penghasilan lain-lain 22.756.547 18.846.659 50.501 41.653.707 Other income
Total Pendapatan per Segmen 180.441.986 206.865.615 52.240 387.359.841 Total Revenue per Segment
Beban per Segmen: Expenses per Segment:
Bunga dan Keuangan (103.488.319)) (123.396.084) (1.141)
) (226.885.544 ) Interest and financing charges
Penyisihan ekspektasi kerugian Provision for estimated credit losses
kredit dan penghapusan piutang of financing receivables
pembiayaan dan piutang and other
lain-lain (8.649.502 ) (10.313.383)) (95)
)))) (18.962.980 ) receivables
General and administrative
Beban umum dan administrasi (65.622.012) (74.639.493)) (676) (140.262.181 ) expenses
Advertising and marketing
Beban Iklan dan promosi (37.386) (44.574) - (81.960 ) expenses
Lain-lain (40.799) (48.648)) - (89.447 ) Others
Total Beban Segmen (177.838.018)) (208.442.182 ) (1.912) (386.282.112 ) Total Expenses per Segment
104
Page 542
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31. INFORMASI SEGMEN (lanjutan) 31. SEGMENT INFORMATION (continued)
Pendapatan dan hasil segmen (lanjutan) Segment revenue and benefits (continued)
Berikut ini adalah analisis pendapatan dan hasil The following is an analysis of the Company’s
Perusahaan berdasarkan segmen yang dapat revenue and results by reportable segments:
dilaporkan:
2024
FACTORING ABF LEGACY Total
Laba (Rugi) Sebelum Pajak Final 2.603.968 (1.576.567) 50.328 1.077.729 Profit (Loss) before Tax
Beban pajak final (146.548 ) (174.739) (2) (321.289 ) Final tax expense
Laba (Rugi) Sebelum Beban Pajak Profit (Loss) Before Income
Penghasilan 2.457.420 (1.751.306) 50.326 756.440 Tax Expense
Beban Pajak Penghasilan (20.033.297 ) (23.887.048) (221) (43.920.566 ) Income Tax Expense
Laba (Rugi) Tahun berjalan (17.575.877 ) (25.638.354) 50.105 (43.164.126 ) Profit (Loss) for the Year
Laba komprehensif lain Other comprehensive income
73.641 87.806 - 161.447
Total Laba (Rugi) Komprehensif Tahun Total Other Comprehensive
Berjalan (17.502.236 ) (25.550.548) 50.105 (43.002.679 ) Income (Loss)
Aset dan liabilitas segmen Segment assets and liabilities
2025 2024
Aset segmen Segment assets
Factoring 916.583.805 1.218.075.010 Factoring
ABF 2.159.057.235 1.649.417.427 ABF
Legacy - 29.123.031 Legacy
Total aset segmen 3.075.641.040 2.896.615.468 Total segment assets
Aset yang tidak dapat dialokasi 313.387.823 294.441.667 Unallocated assets
Total aset 3.389.028.863 3.191.057.135 Total assets
Liabilitas segmen Segment liabilities
Factoring 752.135.512 1.057.663.239 Factoring
ABF 2.069.383.624 1.503.521.351 ABF
Total liabilitas segmen 2.821.519.136 2.561.184.590 Total segment liabilities
Liabilitas yang tidak dapat dialokasi 76.468.082 57.122.987 Unallocated liabilities
Total liabilitas 2.897.987.218 2.618.307.577 Total liabilities
105
Page 543
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. INFORMASI KEUANGAN - UNIT SYARIAH 32. FINANCIAL INFORMATION - SHARIA UNIT
Informasi keuangan untuk unit syariah adalah The financial information for sharia unit are as
sebagai berikut: follows:
2025 2024
ASET ASSETS
Kas dan bank 316.825 10.731.045 Cash on hand and in banks
Piutang pembiayaan murabahah - Murabahah financing receivables -
bruto 33.245.577 33.898.222 gross
Margin pembiayaan murabahah Unearned murabahah
yang belum diakui (5.512.539) (3.865.406) financing income
Penyisihan kerugian penurunan Provision for impairment losses
nilai piutang pembiayaan on murabahah financing
murabahah (3.073.280) (237.090) receivables
Piutang pembiayaan murabahah - neto 24.659.758 29.795.726 Murabahah financing receivables - net
Piutang lain-lain - neto 11.591.865 106 Other receivables - net
TOTAL ASET 36.568.448 40.526.877 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas lain-lain - 2.204.022 Other liabilities
TOTAL LIABILITAS - 2.204.022 TOTAL LIABILITIES
EKUITAS EQUITY
Saldo laba 36.568.448 38.322.855 Retained earnings
TOTAL LIABILITAS DAN EKUITAS 36.568.448 40.526.877 TOTAL LIABILITIES AND EQUITY
2025 2024
PENDAPATAN INCOME
Pendapatan margin Margin income
murabahah - neto 3.679.234 3.534.039 murabahah - net
BEBAN EXPENSES
Gaji dan tunjangan (2.027.300) (775.269) Salaries and benefits
Administrasi dan umum (570.150) (546.560) General and administrative
Provisi (2.836.189) (48.910) Provision
TOTAL BEBAN (5.433.639) (1.370.739) TOTAL EXPENSES
LABA (RUGI) SEBELUM BEBAN INCOME (LOSS) BEFORE INCOME
PAJAK PENGHASILAN (1.754.405) 2.163.300 TAX EXPENSE
BEBAN PAJAK PENGHASILAN - - INCOME TAX EXPENSE
LABA (RUGI) TAHUN BERJALAN (1.754.405) 2.163.300 INCOME (LOSS) FOR THE YEAR
106
Page 544
The original financial statements included herein are in the
Indonesian language.
PT RADANA BHASKARA FINANCE TBK
CATATAN ATAS LAPORAN KEUANGAN PT RADANA BHASKARA FINANCE TBK
Tanggal 31 Desember 2025 NOTES TO THE FINANCIAL STATEMENTS
dan Untuk Tahun yang Berakhir As at December 31, 2025
Pada Tanggal Tersebut and For the Year Then Ended
(Disajikan dalam ribuan Rupiah, (Expressed in thousands of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. INFORMASI KEUANGAN - UNIT SYARIAH 32. FINANCIAL INFORMATION - SHARIA UNIT
(lanjutan) (continued)
Pendapatan margin murabahah - neto yang Margin income murabahah - net represents margin
merupakan pendapatan margin murabahah setelah income murabahah after deduction of margin
dikurangi bagi hasil untuk investor dana sebesar distribution to fund investor amounting to
Rp 3.679.234 dan Rp 3.534.039 masing-masing Rp 3,679,234 and Rp 3,534,039 for the years ended
untuk periode yang berakhir pada tanggal December 31, 2025 and 2024, respectively.
31 Desember 2025 dan 2024.
33. INFORMASI TAMBAHAN UNTUK LAPORAN 33. SUPPLEMENTARY INFORMATION FOR CASH
ARUS KAS FLOWS
Aktivitas investasi non-kas yang signifikan. Significant non-cash investing activities.
2025 2024
Aktivitas investasi non-kas Non-cash investing activities
Penambahan aset hak guna Additions to right-of-use assets
melalui liabilitas sewa 16.867.085 - through lease liabilities
Saldo akhir 16.867.085 - Ending balances
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities arising from financing
pendanaan. activities.
Tabel di bawah ini menjelaskan perubahan dalam The table below details changes in the Company’s
liabilitas Perusahaan yang timbul dari aktivitas liabilities arising from financing activities including
pendanaan termasuk perubahan yang timbul dari both cash and non-cash changes. Liabilities arising
arus kas dan perubahan nonkas. Liabilitas yang from financing activities are those for which cash
timbul dari aktivitas pendanaan adalah liabilitas flows were or future cash flows will be classified in
yang arus kas. atau arus kas masa depannya. the Company’s statement of cash flows as cash
diklasifikasikan dalam laporan arus kas Perusahaan flows from financing activities.
sebagai arus kas dari aktivitas pendanaan.
Arus kas/Cash flows Pergerakan non kas/non cash movement
Penambahan aset
hak-guna melalui
liabilitas sewa/
Amortisasi Additions to
1 Januari/ biaya transaksi/ right-of-use assets 31 Desember/
January 1, Penerimaan/ Pengeluaran/ Amortization of through lease December31,
2025 Receipt Payment transaction costs liabilities 2025
Pinjaman bank/ Bank loans 2.561.184.590 4.276.438.153 (4.020.139.629 ) 4.036.022 - 2.821.519.136
Liabilitas sewa/ Lease
liabilities 1.099.165 - (3.308.868 ) - 16.867.085 14.657.382
Arus kas/Cash flows Pergerakan non kas/non cash movement
Amortisasi Revaluasi terkait
1 Januari/ biaya transaksi/ mata uang asing/ 31 Desember/
January 1, Penerimaan/ Pengeluaran/ Amortization of Revaluation due to December 31,
2024 Receipt Payment transaction costs foreign currency 2024
Pinjaman bank/ Bank loans 1.796.848.949 2.857.621.581 (2.093.920.346 ) 634.406 - 2.561.184.590
Liabilitas sewa/ Lease
liabilities 5.040.878 - (3.941.713) - - 1.099.165
107
Page 545
Kilas Kinerja Laporan Manajemen Profil Perusahaan Analisa dan Pembahasan Manajemen
B Performance Highlights Management Report Corporate Profile Management Discussion and Analysis
2025
2025
Integrated
Integrated
Annual Report
Annual Report
LaporanLaporan
TahunanTahunan
Terintegrasi
Terintegrasi
as a Trusted Independent Multifinance Institution
Supporting Indonesia’s Economic Growth
PT Radana
PT Radana
Bhaskara
Bhaskara
Finance
Finance
Tbk Tbk
2025
CIBIS Nine
CIBIS Building
Nine Building
11th Floor
11thSuite
FloorW-16
Suite W-16
Jl. TB Simatupang
Jl. TB Simatupang
Laporan Tahunan Terintegrasi
Integrated Annual Report
JakartaJakarta
12560 12560
P : 021 -P5099
: 021 -1088
5099 1088
F : 021 -F5099
: 021 -1089
5099 1089
www.radanafinance.co.id
www.radanafinance.co.id
PT Radana Bhaskara Finance Tbk
Laporan Tahunan Terintegrasi 2025
Names mentioned 166 people and organisations named in the text · linked when the evidence is strong
unresolved
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Financial Services Authority
p.2 ×28
unresolved
org
Indonesia Stock Exchange
p.13 ×5
unresolved
org
PT Indotruck Utama Masa Berlaku Validity Period
p.16
unresolved
person
dr. Maryatul
p.19
unresolved
person
dr. Maryatul Qiptah
p.19
unresolved
org
PT Gaya Makmur
p.20
unresolved
org
PT Gaya Makmur Mobil
p.20 ×2
unresolved
org
PT Gaya Makmur Tractors
p.20
unresolved
org
PT Indotruck Utama
p.20 ×4
unresolved
org
Bank INA
p.21 ×6
unresolved
org
Perdana Tbk
p.21 ×2
unresolved
org
PT Radana
p.21 ×13
unresolved
org
Bhaskara Finance Tbk
p.21 ×14
unresolved
org
Pusat Statistik
p.24
unresolved
org
Bank Indonesia
p.25 ×7
unresolved
org
Bank Indonesia’s
p.25
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Josephine Regina Dameria Sambajon
· Direktur
p.46 ×2
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org
PT Radana Bhaskara Terintegrasi
p.49
unresolved
org
Finance Tbk
p.49 ×3
unresolved
org
Menteri Kehakiman Republik Indonesia
p.52
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person
Notary Frederik Alexander Tumbuan
p.52 ×2
unresolved
org
Minister of Justice
p.52
unresolved
org
PT Bursa Efek Indonesia Exchange Name Jumlah SDM
p.53
unresolved
org
Rubicon Investments Holding Pte. Ltd.
p.53 ×4
unresolved
org
PT Indonesia Lease Corporation
p.54 ×4
unresolved
org
PT Mitra Pradityatama
p.54
unresolved
org
PT Mitra Pradityatama Leasing
p.54 ×4
unresolved
org
PT Niaga Leasing
p.54 ×5
unresolved
org
PT Niaga Leasing Corporation
p.54 ×4
unresolved
org
Leasing Corporation
p.54
unresolved
org
PT Niaga Indovest Finance
p.54 ×7
unresolved
org
Menteri Keuangan Republik Indonesia
p.55
unresolved
org
Minister of Finance
p.55
unresolved
org
PT HD Corpora
p.55 ×7
unresolved
org
Wealth Paradise Paradise Holdings Limited
· Pemegang Saham
p.55
unresolved
org
Holdings Limited
p.55
unresolved
org
HD Finance Tbk
p.55 ×19
unresolved
org
PT Inti Investasi Prima
p.56 ×9
unresolved
org
PT Eliora Lumina Indonesia
p.56 ×2
unresolved
org
Investments Holding Pte Ltd
p.56
unresolved
org
Wealth Paradise Holdings Limited
p.58 ×4
unresolved
org
PT HD
p.58 ×2
unresolved
org
Kategori Multifinance Tbk
p.59
unresolved
org
Multifinance Tbk
p.59 ×2
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person
Evy Indahwaty Best
p.59 ×2
unresolved
org
Anugerah Perseroan Perusahaan Tbk
p.59
unresolved
org
Kategori Perusahaan Multifinance Tbk.
p.59
unresolved
org
Rank Best Multifinance Tbk.
p.60
unresolved
org
PT Eliora Lumina
p.60
unresolved
org
PT Radana Bhaskara
p.61 ×2
unresolved
org
BDO Unibank Inc
p.61 ×2
unresolved
org
Perjanjian Kredit Finance Tbk
p.61
unresolved
person
Mala Mukti S.H.
· Notaris
p.65
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.65
unresolved
org
Minister of Law and Human Rights
p.65
unresolved
org
PT Rapi Utama Sektor Jasa Keuangan
p.70
unresolved
org
PT Rapi Utama Indonesia
p.70
unresolved
person
Susunan Keanggotaan
· Komisaris
p.72
unresolved
person
Ir Gottfried
· Komisaris Utama
p.72
unresolved
—
Tampubolon
· merangkap Komisaris
p.72
unresolved
person
Syahnan
· Komisaris
p.72
unresolved
—
Poerba
· Commissioner
p.72
unresolved
person
Rahardja
· Komisaris
p.72
unresolved
person
Josephine
· Direktur
p.73
unresolved
—
Dameria
· dan telah dinyatakan lulus penilaian kemampuan
p.73
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person
Setiawan
· Direktur
p.73
unresolved
person
Akta Pernyataan Keputusan RUPST
· Direktur
p.73
unresolved
org
Bank FX Trader
p.74
unresolved
org
PT Bintang Rajawali Perkasa
p.74 ×2
unresolved
org
PT Harmoni Cipta Abadi
p.74 ×3
unresolved
org
PT Bintang Rajawali Concurrent Position
p.74
unresolved
person
Warganegara
· Komisaris
p.75 ×7
unresolved
org
Pte Ltd.
p.75 ×2
unresolved
org
Singapore Post Limited
p.75
unresolved
org
Rubicon Investment Holding Pte. Ltd.
p.75
unresolved
org
PT Surya Pelita Pratama
p.76 ×2
unresolved
org
PT Bunga Tjipta Group
p.76 ×2
unresolved
org
PT Auransi Jiwa Bumi Putera
p.76 ×2
unresolved
—
John Hancock
· Direktur
p.76 ×2
unresolved
org
PT AXA Mandiri Financial Services
p.76 ×2
unresolved
org
PT Dun
p.76 ×2
unresolved
org
PT UI Corpora
· Direktur
p.76 ×3
unresolved
org
PT Mitra Cakrawala International
p.76 ×2
unresolved
person
Domisili
· Commissioner
p.77 ×3
unresolved
org
Bank Summa
p.77 ×2
unresolved
org
PT Bank Rabobank International Indonesia
p.77
unresolved
org
PT Bank Internasional Indonesia
· Direktur
p.77 ×5
unresolved
org
PT CIMB Niaga Sekuritas
p.77
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person
Rangkap
· Komisaris Independen
p.77 ×2
unresolved
org
PT Sompo Insurance Indonesia
p.77 ×2
unresolved
org
PT Riau Andalan Pulp
p.78 ×4
unresolved
org
Bakrie Sumatera Plantation Tbk
p.78 ×4
unresolved
org
PT Mahadana Dasha Utama
p.78 ×6
unresolved
org
PT Triyasa Propertindo
p.78 ×2
unresolved
org
PT Tiara Marga Trakindo. Namun
p.78
unresolved
org
PT Tiara Marga Trakindo. However
p.78
unresolved
—
Khazanah Nasional Berhad
· Director
p.79 ×2
unresolved
org
PT Bank Lippo Tbk
· Director
p.79 ×5
unresolved
org
Archipelago Capital Partners Pte Ltd
p.79 ×2
unresolved
org
PT Timuraya Tunggal
p.79 ×4
unresolved
org
PT Career History
p.80
unresolved
org
PT Excelcomindo Pratama
p.80
unresolved
org
Bank BIRA- Head Office
p.80
unresolved
org
Bank BIRA
p.80
unresolved
org
Bank Ekonomi Raharja Tbk
p.80 ×4
unresolved
org
PT Bank ICBC Indonesia
p.80 ×2
unresolved
org
PT Prudential Life Assurance
p.81
unresolved
org
PT Skyline Kirana Nusantara
p.81 ×2
unresolved
org
PT Serviam Kurnia Indonesia
p.81
unresolved
org
PT Skyline Concurrent Position
p.81
unresolved
org
PT Serviam Karunia Indonesia
p.81 ×2
unresolved
org
PT Bank Sahabat Sampoerna
p.82 ×2
unresolved
org
PT Mustika Career History
p.83
unresolved
org
PT Pasifik Satelit Nusantara
p.83 ×2
unresolved
org
Trada Maritime Tbk
p.83 ×4
unresolved
org
PT Reswara Minergi Hartama
p.83 ×2
unresolved
org
Kertas Basuki Rachmat Indonesia Tbk
p.83 ×4
unresolved
org
PT Reswara Minergi Hartama Coal Mining
p.83 ×2
unresolved
org
PT Sanggar Sarana Baja
p.83 ×2
unresolved
org
Bank Syariah Bukopin
p.84 ×4
unresolved
org
PT Asanusa BTPN Syariah
p.84 ×2
unresolved
org
PT Asanusa.
p.84
unresolved
org
PT Asanusa. Rangkap
p.84
unresolved
person
Sertifikasi Dasar
· Komisaris
p.91
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person
Basic
· Komisaris
p.91
unresolved
org
Bank Financial Services Institutions.
p.161
unresolved
org
Bank Financial Non-bank.
p.161
unresolved
org
Bank Financial Services Lembaga Jasa Keuangan Non-Bank
p.169
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