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Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
Laporan Tahunan
Annual Report
LaporanLaporan
TahunanTahunan
Annual Report
Annual Report 2025
2025
2025
MENJAGA STABILITAS AND MENDORONG PERTUMBUHAN
Sustaining Stability and Driving Growth
T Bank Artha
PT Bank
Graha
Artha
Internasional
Graha Internasional
Tbk Tbk
edung ArthaGedung
Graha Artha Graha
n. Jenderal Sudirman
Jln. Jenderal
Kav.52-53
Sudirman Kav.52-53
karta Selatan
Jakarta
12190Selatan 12190
+62 21 515 2168
T. +62 21 515 2168
+62 21 515 3892
F. +62 21 515 3892
raha Call 0800-191-8880
Graha Call 0800-191-8880
ww.arthagraha.com
www.arthagraha.com
B PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 2
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Laporan Tahunan
Annual Report 2025
MENJAGA STABILITAS DAN
MENDORONG PERTUMBUHAN
Sustaining Stability and Driving Growth
PT Bank Artha Graha Internasional Tbk
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 1
Page 3
Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
SANGGAHAN DAN BATASAN TANGGUNG JAWAB
Disclaimer and Limitation of Liability
Penyusunan Laporan Tahunan Bank Artha Graha Internasional The preparation of the 2025 Annual Report of Bank Artha
tahun 2025 menggunakan referensi dan standar yang Graha International refers to the applicable references
berlaku di Indonesia, tempat di mana Bank berdomisili dan and standards in Indonesia, where the Bank is domiciled
mengembangkan kegiatan operasi dan bisnisnya. Parameter and conducts its operational and business activities. The
dan kriteria standar mengacu kepada Peraturan Otoritas parameters and standard criteria refer to Financial Services
Jasa Keuangan (“POJK”) No. 29/POJK.04/2016 tentang Authority Regulation (“POJK”) No. 29/POJK.04/2016 concerning
Laporan Tahunan Emiten atau Perusahaan Publik. Sedangkan the Annual Report of Issuers or Public Companies. The
muatan konten pada laporan ini disesuaikan dengan kriteria content of this report is also aligned with the criteria set
yang terdapat pada Surat Edaran Otoritas Jasa Keuangan out in Financial Services Authority Circular Letter (“SEOJK”)
(“SEOJK”) No. 9/SEOJK.03/2020 tentang Transparansi dan No. 9/SEOJK.03/2020 on Transparency and Publication of
Publikasi Laporan Bank Umum Konvensional dan SEOJK No. 16/ Reports of Conventional Commercial Banks and SEOJK No. 16/
SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan Emiten SEOJK.04/2021 on the Form and Content of the Annual Report
atau Perusahaan Publik. of Issuers or Public Companies.
Laporan Tahunan ini memuat pernyataan terkait tujuan, This Annual Report contains statements regarding objectives,
kebijakan, rencana, strategi, serta hasil operasi dan policies, plans, strategies, as well as operational and financial
keuangan yang disusun berdasarkan data faktual yang dapat results, which are prepared based on factual data that
dipertanggungjawabkan kebenarannya. Selain itu, Laporan can be accounted for. In addition, this Annual Report also
Tahunan ini juga menyajikan informasi terkait proyeksi Bank presents information related to the Bank’s projections for the
di tahun selanjutnya yang disusun berdasarkan pernyataan- following year, which are prepared based on forward-looking
pernyataan prospektif dan berbagai asumsi mengenai kondisi statements and various assumptions regarding the Bank’s
mendatang Bank, serta lingkungan bisnis yang terkait, sehingga future conditions and the related business environment. As a
dapat mengakibatkan perkembangan aktual secara material result, actual developments may differ materially from those
berbeda dari yang dilaporkan. Oleh karena itu, Bank mengimbau reported. Therefore, the Bank advises Stakeholders to use such
agar Pemangku Kepentingan dapat menggunakan informasi information prudently in making decisions.
tersebut secara bijak dalam pengambilan keputusan.
Laporan Tahunan ini memuat kata “Bank Artha Graha In this Annual Report, the terms “Bank Artha Graha Internasional”
Internasional” dan “Bank” yang didefinisikan sebagai PT Bank and “Bank” are defined as PT Bank Artha Graha Internasional
Artha Graha Internasional Tbk yang menjalankan kegiatan usaha Tbk, which conducts business activities in the banking services
di bidang jasa perbankan. Adakalanya kata “BAGI”, “Kami” dan sector. At times, the terms “BAGI,” “We,” and “Company” are
“Perusahaan/Perseroan” juga digunakan atas dasar kemudahan also used for convenience to generally refer to PT Bank Artha
untuk menyebut PT Bank Artha Graha Internasional Tbk secara Graha Internasional Tbk. References to the currency unit
umum. Penyebutan satuan mata uang “Rupiah”, “Rp” atau “IDR” “Rupiah,” “Rp,” or “IDR” refer to the official currency of the
merujuk pada mata uang resmi Republik Indonesia, sedangkan Republic of Indonesia, while “US Dollar” or “USD” refers to the
“Dolar AS” atau “USD” merujuk pada mata uang resmi Amerika official currency of the United States of America. All financial
Serikat. Semua informasi keuangan disajikan dalam mata uang information is presented in Rupiah.
Rupiah.
Laporan ini disajikan dalam 2 (dua) bahasa yaitu Bahasa This report is presented in two languages, namely Indonesian
Indonesia dan Bahasa Inggris, apabila terdapat dua pengertian/ and English. In the event of any differences in interpretation,
makna, maka bahasa yang digunakan adalah Bahasa Indonesia. the Indonesian language version shall prevail. This Annual
Laporan Tahunan ini dapat dilihat dan diunduh di situs web Report can be viewed and downloaded on the Bank’s official
resmi Bank yaitu https://www.arthagraha.com/. website at https://www.arthagraha.com/.
Tabel dan grafik pada Laporan Tahunan ini memaparkan data Tables and charts in this Annual Report present numerical data
numerik dengan standar penulisan mengikuti kaidah Bahasa using writing standards in accordance with Indonesian language
Indonesia. Pemaparan numerik dalam teks menggunakan conventions. Numerical presentation in the text follows
standar kaidah Bahasa Indonesia dan Bahasa Inggris sesuai Indonesian and English language standards as appropriate to
konteks. the context.
2 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
PENJELASAN TEMA
Theme Description
Menjaga Stabilitas dan
Mendorong Pertumbuhan
Sustaining Stability and Driving Growth
Tema ini menggambarkan keseimbangan strategis antara This theme reflects the strategic balance between
ketangguhan dan ekspansi yang menjadi arah utama Bank resilience and expansion that defines the primary direction
Artha Graha Internasional. Dalam lanskap ekonomi yang of Bank Artha Graha Internasional. In an economic
penuh tantangan, stabilitas menjadi pondasi utama untuk landscape marked by challenges, stability serves as the
menjaga kepercayaan nasabah sekaligus memastikan essential foundation for safeguarding customer trust while
keberlangsungan bisnis. Dengan prinsip kehati-hatian, tata ensuring business continuity. Guided by prudence, sound
kelola yang baik, serta disiplin manajemen risiko, Bank terus corporate governance, and disciplined risk management,
menjaga keseimbangan antara keandalan operasional dan the Bank consistently preserves the equilibrium between
ketahanan finansial sebagai dasar untuk bertumbuh secara operational reliability and financial resilience as the basis
berkelanjutan. for sustainable growth.
Kestabilan yang terjaga memungkinkan Bank untuk A well-maintained stability enables the Bank to move
melangkah lebih progresif dalam memperkuat kinerja dan forward more progressively in strengthening performance
memperluas jangkauan layanan. Melalui strategi yang terukur and expanding its service reach. Through measured
dan inovasi dalam model bisnis, Bank terus mencari peluang strategies and innovation in its business model, the Bank
pertumbuhan yang berkualitas tanpa mengorbankan prinsip continuously seeks quality growth opportunities without
kehati-hatian. Fokus utama diarahkan pada peningkatan compromising prudential principles. Its key focus lies in
kapasitas pembiayaan produktif, efisiensi proses, serta enhancing productive financing capacity, improving process
penguatan hubungan dengan nasabah sebagai mitra dalam efficiency, and reinforcing relationships with customers as
kemajuan ekonomi nasional. partners in advancing the national economy.
Dengan pondasi yang stabil dan arah pertumbuhan yang With a solid foundation and a clear growth trajectory, Bank
jelas, Bank Artha Graha Internasional menegaskan perannya Artha Graha Internasional reaffirms its role as an adaptive
sebagai lembaga keuangan yang adaptif dan bertanggung and responsible financial institution. Efforts to maintain
jawab. Upaya untuk menjaga stabilitas tidak sekadar stability are not merely about preserving numerical balance,
menjaga keseimbangan angka, tetapi juga membangun but about building trust and long-term value. Through
kepercayaan dan nilai jangka panjang. Melalui strategi a sustainable strategy, the Bank remains committed to
yang berkesinambungan, Bank berkomitmen untuk terus playing an active role in supporting healthy, inclusive, and
berperan aktif dalam mendukung pertumbuhan ekonomi forward-looking economic growth for the nation.
yang sehat, inklusif, dan berorientasi pada masa depan
bangsa.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 3
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Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
KESINAMBUNGAN TEMA
Theme Continuity
20
25
Menjaga Stabilitas dan
Mendorong Pertumbuhan
Sustaining Stability and Driving Growth
Meningkatkan Pertumbuhan Kondisi usaha kini dan ke depan akan terus diwarnai dengan beragam
20 Melalui Inovasi dan Digitalisasi tantangan dan kendala yang harus diatasi bersama oleh seluruh pemangku
24 Enhancing Growth Through kepentingan, baik pelaku bisnis, perbankan maupun pemerintah. Salah satu
Innovation and Digitalization tantangan, sekaligus peluang yang harus diantisipasi dengan sigap adalah
meningkatnya volume maupun nilai transaksi digital di berbagai segmen
usaha berkat berkembangnya kebutuhan akan transaksi yang dapat dilakukan
kapan saja, dimana saja dan dapat diandalkan.
The current and future business environment will continue to be marked by
a variety of challenges and obstacles that must be addressed collectively
by all stakeholders—including business actors, the banking sector, and the
government. One of the key challenges, which also presents a significant
opportunity, is the rising volume and value of digital transactions across
various business segments. This growth is driven by the increasing demand
for transaction services that are reliable, accessible anytime and anywhere.
Memperkuat Kolaborasi Untuk mengakselerasi pertumbuhan bisnis, Bank Artha Graha Internasional
20 Menghadirkan Solusi (BAGI) memperkuat sinergi dan kolaborasi, baik internal maupun eksternal.
23 Strengthening Collaboration Hal tersebut dimaksudkan agar BAGI dapat memberikan solusi yang tepat
to Deliver Solutions sesuai kebutuhan Nasabah yang semakin beragam. BAGI fokus dalam
pengembangan layanan perbankan yang inklusif dan pengembangan digital
banking sebagai upaya untuk meningkatkan daya saing Bank di tengah
tingkat kompetisi yang semakin meningkat.
To accelerate business growth, Bank Artha Graha Internasional (BAGI) is
strengthening synergy and collaboration, both internal and external. This
is intended so that BAGI can provide the right solutions according to the
increasingly diverse needs of Customers. BAGI focuses on developing
inclusive banking services and digital banking development as an effort
to increase the Bank’s competitiveness amidst the increasing level of
competition.
4 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Bank Artha Graha Internasional (BAGI) terus berupaya untuk meningkatkan Accelerating Business
kinerja bisnisnya di tengah tingkat persaingan industri perbankan yang Through Synergy and 20
Collaboration 22
semakin ketat. Untuk itu, BAGI berupaya untuk memperluas segmen pasar
dengan memasuki segmen-segmen baru. Untuk mempermudah penetrasi di
segmen baru, BAGI membangun sinergi dan berkolaborasi dengan berbagai
pihak mitra.
Bank Artha Graha Internasional (BAGI) strives to improve its business
performance amidst the increasingly fierce competition in the banking
industry. For this reason, BAGI strives to expand the market by entering new
segments. To facilitate penetration in new segments, BAGI builds synergies
and collaborates with various partners.
Layanan mobile banking terus dikembangkan dan disempurnakan melalui Moving Forward Thru
penggunaan platform digital beserta layanan Application Programming Digitalization 20
21
Interface (API) yang terintegrasi dengan pelaku teknologi finansial guna
meningkatkan layanan perbankan digital sekaligus meningkatkan fee-
based income. Selanjutnya, Bank melakukan akuisisi Nasabah baru melalui
pengembangan channel Bank maupun penguatan layanan API. Akselerasi
transformasi digital tersebut ditempuh untuk mewujudkan layanan mobile
banking Bank sebagai one-stop financial solutions yang mengutamakan
kebutuhan Nasabah untuk mendapatkan layanan finansial dan non-finansial.
Mobile banking services continue to be developed and enhanced through
digital platforms and Application Programming Interface (API) services
that are integrated with financial technology players to enhance digital
banking services while increasing fee-based income. Furthermore, the Bank
acquired new Customers through the development of Bank channels and
strengthening API services. The acceleration of digital transformation was
performed to realize the Bank’s mobile banking services as a one-stop
financial solution that prioritizes customer needs for financial and non-
financial services.
Bank Artha Graha Internasional terus berupaya untuk memberikan layanan Memperkuat Sinergi,
perbankan yang terbaik kepada seluruh Nasabahnya. Untuk itu, selain terus Meningkatkan Layanan 20
Strengthening Synergy,
20
meningkatkan kapasitas internal. Bank juga menjalin kerja sama dengan pihak
ketiga yang dapat membantu Bank mewujudkan tujuan tersebut. Advancing Services
Bank Artha Graha Internasional strives to provide the best banking services
to all its Customers. For this reason, in addition to continuing to increase
internal capacity, The Bank also collaborated with third parties that could
help the Bank achieve this goal
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 5
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Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
PENCAPAIAN PENTING 2025
KEY ACHIEVEMENTS 2025
23 Oktober 2025 | October 23, 2025
Prima Awards 2025
Prima Awards 2025
Penghargaan ini diselenggarakan oleh PT Rintis This award was organized by PT Rintis Sejahtera
Sejahtera dan Infobank. Penghargaan ini diberikan in collaboration with Infobank. The award was
kepada Bank berdasarkan volume transaksi di dalam granted to the Bank based on transaction volume
jaringan Prima dengan didukung data perhitungan within the Prima network, supported by transaction
transaksi periode Juli 2024 sampai dengan calculation data for the period from July, 2024 and
Juni 2025. June, 2025.
PT Bank Artha Graha Internasional Tbk (BAGI) PT Bank Artha Graha Internasional Tbk (BAGI)
mendapatkan dua penghargaan received two awards
• Platinum Awards – Best Acquiring Bank Platinum Awards categories, namely Best
(All Features) Acquiring Bank (All Features)
• Best Acquiring Digital Payment Channels • Best Acquiring Digital Payment Channels
6 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
PENGHARGAAN DAN SERTIFIKASI
AWARDS AND CERTIFICATION
Best Acquiring Platinum Awards
Digital Payment Best Acquiring Bank
(All Features)
Bank Artha Graha Internasional meraih penghargaan PRIMA Bank Artha Graha Internasional received the PRIMA Awards
Awards 2025 yang diadakan Infobank di Bali pada Oktober 2025, organized by Infobank and held in Bali in October
2025, memenangkan kategori Platinum Awards – Best 2025, winning the Platinum Awards – Best Acquiring Bank
Acquiring Bank (All Features) dan Best Acquiring Digital (All Features) and Best Acquiring Digital Payment categories,
Payment, sebagai bagian dari apresiasi untuk kinerja transaksi as part of an appreciation for the best digital transaction
digital terbaik di Jaringan PRIMA periode Juli 2024–Juni 2025. performance in the PRIMA Network for the period from July
Penghargaan ini mencerminkan kontribusi Bank Artha Graha 2024 to June 2025. This award reflects the contribution of
Internasional dalam mendukung sinergi dan peningkatan Bank Artha Graha Internasional in supporting synergy and
kualitas transaksi di jaringan PRIMA. improving transaction quality within the PRIMA network.
Detail Penghargaan Award Details
• Nama Acara: PRIMA Awards 2025. • Event Name: PRIMA Awards 2025
• Waktu & Tempat: Kamis, 23 Oktober 2025, di The Mulia • Time & Venue: Thursday, October 23, 2025, at The Mulia
Resort, Nusa Dua, Bali. Resort, Nusa Dua, Bali
• Penyelenggara: RINTIS bersama Biro Riset Infobank. • Organizer: RINTIS in collaboration with Infobank Research
Bureau
• Dasar Penilaian: Riset “The Best Digital Transaction 2025” • Basis of Assessment: “The Best Digital Transaction 2025”
dengan data transaksi periode Juli 2024 – Juni 2025. research using transaction data for the period July 2024
– June 2025
Lembaga yang Memberikan Bureau Veritas
Certified by
Mulai Berlaku 16 April 2025
Validity Period
Masa Berlaku 28 Mei 2025
Validity Period May 28, 2025
Sesuai dengan ketentuan dari ISO27001, di mana semua In accordance with the provisions of ISO 27001, which require
lembaga pemilik Sertifikasi ISO27001 wajib melakukan audit all ISO 27001–certified organizations to undergo an annual
surveillance setiap tahun, maka di tahun 2025 telah dilakukan surveillance audit, a surveillance audit was conducted in
audit surveillance dan upgrading ISO27001:2013 menjadi 2025 along with an upgrade from ISO 27001:2013 to ISO
ISO27001:2022 oleh Bureau Veritas sebagai otoritas yang 27001:2022. The audit and certification upgrade were carried
mengeluarkan sertifikat ISO 27001:2022 Sistem Manajemen out by Bureau Veritas as the certification body that issued
Keamanan Informasi Pada Pengelolaan Infrastruktur Core the ISO 27001:2022 Information Security Management
Banking pada tanggal 16 April 2025. System certification for the management of Core Banking
infrastructure on April 16, 2025.
Audit surveillance ini untuk melakukan verifikasi dan validasi This surveillance audit was conducted to verify and validate
bahwa semua proses kerja yang di lakukan masih sesuai that all work processes continue to comply with the
dengan Kebijakan Prosedur yang sesuai dengan ketentuan established policies and procedures in accordance with the
ISO27001. requirements of ISO 27001.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 7
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Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
DAFTAR ISI
Table of Contents
Struktur Organisasi
Sanggahan dan Batasan Tanggung Jawab 92
2 Organizational Structure
Disclaimer and Limitation of Liability
Profil Dewan Komisaris
Penjelasan Tema 94
3 Profile of the Board of Commissioners
Theme Description
Profil Direksi
Kesinambungan Tema 98
4 Profile of the Board of Directors
Theme Continuity
Pejabat Eksekutif
Pencapaian Penting 2025 103
6 Executive Officers
Key Achievements 2025
Demografi Karyawan
Penghargaan dan Sertifikasi 104
7 Employee Demographics
Awards and Certifications
Struktur dan Komposisi Pemegang Saham
Daftar isi 106
8 Structure and Composition of Shareholders
Table of Contents
Kronologi Penerbitan dan/atau Pencatatan Saham
109
01.
Chronology of Shares Issuance and/or Listing
Kronologi Penerbitan dan/atau Pencatatan Efek Lainnya
112
Chronology of Issuance and/or Listing of Other Securities
Kilas Kinerja 2025
Lembaga dan/atau Profesi Penunjang Pasar Modal
Performance Highlights 2025 Capital Market Supporting Institutions and/or Professions
113
Ikhtisar Data Keuangan Informasi Situs Web Bank
12 114
Key Financial Highlights Information on the Bank’s Website
Ikhtisar Operasional Alamat Kantor Cabang & Kantor Cabang Pembantu
19 116
Operational Highlights Address of Branch Offices & Sub-Branch Offices
Ikhtisar Saham
21
04.
Share Highlights
Ikhtisar Efek Lainnya
23
Highlights on Other Securities
Analisis dan Pembahasan Manajemen
Peristiwa Penting
Significant Events
24 Management Discussion and Analysis
Tinjauan Ekonomi dan Industri
126
02.
Economic and Industry Review
Tinjauan Operasional
130
Operational Review
Laporan Manajemen
Tinjauan Per Segmen Operasi
Management Report Operating Segment Review
139
Laporan Dewan Komisaris Tinjauan Keuangan
32 142
Board of Commissioners Report Financial Review
Laporan Dewan Direksi Tinjauan Pendukung Bisnis
46 181
Board of Directors Report Business Support Review
Profil Perusahaan
Company Profile
Identitas Perusahaan
Corporate Identity
03. 66
Tata Kelola Perusahaan
Corporate Governance 05.
Komitmen, Dasar Penerapan, dan Prinsip Tata Kelola Perusahaan
Commitment, Implementation Policy, and Principles of Corporate 202
Riwayat Singkat Perusahaan Governance
68
Brief Company History
Perkembangan Penerapan Tata Kelola Perusahaan yang Baik di Lingkup
Jejak Langkah Perusahaan
71 208
Milestones Development in the Implementation of Good Corporate Governance
Visi, Misi, dan Nilai-Nilai Perusahaan within the Company
74
Vision, Mission, and Corporate Values Struktur dan Proses Tata Kelola
211
Logo Perusahaan Governance Structure and Process
76
Company Logo Rapat Umum Pemegang Saham
214
Kegiatan Usaha General Meeting of Shareholders
77
Business Activities Dewan Komisaris
228
Keanggotaan dalam Asosiasi Board of Commissioners
87
Membership in Associations Direksi
242
Peta Jaringan Bisnis dan Wilayah Operasi Board of Directors
88
Business Network and Operating Area Map Kebijakan Pengungkapan Informasi dan Benturan Kepentingan
258
Information Disclosure and Conflict of Interest Policy
8 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Penilaian Kinerja Dewan Komisaris dan Direksi Pengungkapan Kepemilikan Saham Anggota Direksi dan Anggota Dewan
Performance Evaluation of the Board of Commissioners and Board 265 Komisaris
377
of Directors Disclosure of Share Ownership of Members of the Board of Directors
and the Board of Commissioners
Remunerasi dan Nominasi Direksi dan Dewan Komisaris
Remuneration and Nomination of the Board of Directors and Board 266 Kebijakan Anti Fraud
379
of Commissioners Anti-Fraud Policy
Organ Pendukung Dewan Komisaris Kebijakan Pengadaan Barang dan Jasa
276 380
Supporting Organs of the Board of Commissioners Procurement Policy for Goods and Services
Komite Audit Pembelian Kembali Saham dan/atau Obligasi Bank
277 381
Audit Committee Share and/or Bond Buyback
Komite Remunerasi dan Nominasi Transaksi Afiliasi dan Benturan Kepentingan
293 381
Remuneration and Nomination Committee Affiliated Transactions and Conflicts of Interest
Komite Pemantau Risiko Rencana Korporasi Bank
300 381
Risk Monitoring Committee Bank Corporate Plan
Organ Pendukung Direksi Integritas Pelaporan dan Sistem Teknologi Informasi
307 383
Supporting Organs of the Board of Directors Integrity of Reporting and Information Technology Systems
Komite Kredit Penerapan atas Pedoman Tata Kelola Perusahaan Terbuka
308
Credit Committee Implementation of the Guidelines for Public Company Corporate 384
Governance
Komite Aset dan Liabilitas
311
Asset and Liability Committee Transparansi Praktik Bad Governance
394
Transparency of Bad Governance Practices
Komite Manajemen Risiko
315
Risk Management Committee Permodalan dan Manajemen Risiko
395
Capital and Risk Management
Komite Pengarah Teknologi Informasi
319
Information Technology Steering Committee
Komite Human Capital
06.
324
Human Capital Committee
Komite Kebijakan Perkreditan Tanggung Jawab Sosial Pengamanan
327
Credit Policy Committee Perusahaan
Komite Produk
331 Corporate Social Safety Responsibility
Product Committee
Tanggung Jawab Sosial dan Lingkungan
Sekretaris Perusahaan 428
335 Social and Environmental Responsibility
Corporate Secretary
Internal Audit
07.
341
Internal Audit
Akuntan Publik
Public Accountant
348 Lain-Lain
Fungsi Kepatuhan
Others
351
Compliance Function
Surat Pernyataan Anggota Dewan Komisaris dan Anggota Direksi Tentang
Program APU, PPT & PPPSPM Tanggung Jawab atas Laporan Tahunan 2025 Pt Bank Artha Graha
355
AML, CTF & PF-WMD Program Internasional Tbk
432
Statement of Members of the Board of Commissioners And The Board
Sistem Pengendalian Internal
359 of Directors on the Responsibility for the 2025 Annual Report of PT
Internal Control System
Bank Artha Graha Internasional Tbk
Perkara Hukum
362 Tinjauan Atas Efektivitas Sistem Manajemen Risiko Perusahaan
Legal Cases 434
Overview Of The Bank’s Risk Management System Effectiveness
Sanksi Administratif
363 Cross-Reference dengan Surat Edaran OJK No. 16/SEOJK.04/2021
Administrative Sanctions
Tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik
Akses Informasi dan Data Perusahaan 500
Cross-Reference with FSA Circular No. 16/SEOJK.04/2021 on the Form
363
Access to Company Information and Data and Contents of Annual Report of Issuers or Public Companies
Transparansi Kondisi Keuangan dan Non-Keuangan Perusahaan
365
08
Transparency of the Company’s Financial and Non-Financial Condition
Pemberian Dana untuk Kegiatan Sosial dan/atau Politik
366
Funding for Social and/or Political Activities Laporan Keuangan
Penyediaan Dana Kepada Pihak Terkait
367 Financial Statements
Provision of Funds to Related Parties
Pelanggaran (Fraud) Internal
368
Internal Fraud
Kode Etik
369
Code of Conduct
Sistem Pelaporan Pelanggaran
372
Whistleblowing System
Laporan Pelaksanaan Tata Kelola Terintegrasi
376
Integrated Governance Implementation Report
Pemenuhan Penyampaian Laporan Keberlanjutan 2025
377
Fulfillment of Sustainability Report Submission 2025
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 9
Page 11
Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
KILAS KINERJA
2025
Performance Highlights 2025
10 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 11
Page 13
Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
IKHTISAR DATA KEUANGAN
Key Financial Highlights
Laporan Posisi Keuangan
Statement of Financial Position
dalam jutaan Rupiah
in million Rupiah
Keterangan
2025 2024 2023 2022 2021
Description
Aset
Assets
Kas 480.015 769.354 369.134 290.754 276.539
Cash
Giro pada Bank Indonesia 2.311.415 3.024.920 2.658.276 2.937.933 1.532.310
Current Accounts with Bank Indonesia
Giro pada Bank Lain - Bersih 270.451 349.430 338.297 375.060 720.418
Current Accounts with Other Banks - Net
Penempatan pada Bank Indonesia dan 2.445.816 2.177.464 711.075 1.378.005 1.973.527
Bank Lain
Placements with Bank Indonesia and
Other Banks
Efek-Efek 8.939.788 8.501.562 5.787.414 4.045.146 2.839.888
Marketable securities
Wesel Ekspor - 166.681 131.863 - -
Export bills
Efek-Efek yang Dibeli dengan Janji Dijual 147.459 976.063 125.469 1.678.795 2.700.350
Kembali
Securities purchased under agreement
to resell
Tagihan Derivatif 332 48 35 143 2.049
Derivative receivables
Kredit yang Diberikan - Bersih 9.476.770 10.073.572 11.636.733 9.705.183 10.816.904
Loans-Net
Pendapatan Bunga yang Masih Akan 272.255 253.265 326.422 365.947 344.590
Diterima
Accrued interest receivables
Pajak Dibayar Dimuka - - - - -
Prepaid tax
Biaya Dibayar Dimuka 124.804 122.810 144.641 156.451 173.355
Prepaid expenses
Tagihan Akseptasi - 166.025 131.362 276.735 259.213
Acceptance receivables
Penyertaan Saham 6 6 6 6 6
Investment in shares of stock
Aset Tetap - Bersih 2.150.330 2.123.376 2.127.797 2.078.315 2.106.653
Fixed assets - net
Aset Tak Berwujud - Bersih 30.616 25.487 31.873 31.164 32.731
Intangible assets – net
Agunan yang Diambil Alih –Bersih 351.587 808.883 936.110 1.223.296 1.829.689
Foreclosed asset – net
Aset Pajak Tangguhan 261.873 229.681 270.760 304.870 317.941
Deferred tax assets
12 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
dalam jutaan Rupiah
in million Rupiah
Keterangan
2025 2024 2023 2022 2021
Description
Aset Lain-Lain - Bersih 310.301 357.766 376.344 589.830 201.657
Other assets - Net
Jumlah Aset 27.573.818 30.126.393 26.103.611 25.437.633 26.127.820
Total Assets
Liabilitas
Liabilities
Liabilitas Segera 240.572 115.621 95.711 87.094 59.694
Obligations due immediately
Simpanan dari Nasabah 22.652.514 23.890.773 20.631.701 20.325.078 21.005.956
Deposit from customers
Simpanan dari Bank Lain 147.764 452.454 336.958 18.641 18.117
Deposits from other banks
Liabilitas Efek yang Dijual dengan Janji - 499.281 - - -
Dibeli Kembali
Securities sold under agreement to
repurchase liabilities
Liabilitas Derivatif 340 - 1.057 33 77
Derivative liabilities
Liabilitas Akseptasi - 166.682 131.863 277.445 259.917
Acceptance liabilities
Utang Pajak 18.015 15.189 11.713 10.870 11.862
Taxes payable
Bunga Masih Harus Dibayar 37.710 35.100 26.693 18.438 24.096
Accrued interest payable
Liabilitas Imbalan Pascakerja 99.912 99.151 118.875 124.006 153.778
Post employments benefit liabilities
Pinjaman Subordinasi - - - - -
Subordinated loan
LTN Subordinasi 200.000 200.000 200.000 200.000 200.000
Subordinated LTN
Liabilitas Lain-Lain 375.870 312.446 378.007 371.658 440.374
Other Liabilities
Jumlah Liabilitas 23.772.697 25.786.697 21.932.578 21.433.263 22.173.871
Total Liabilities
Ekuitas
Equity
Modal Saham 2.242.372 2.242.372 2.242.372 2.242.372 2.242.372
Share Capital
Tambahan Modal Disetor 415.285 415.285 415.285 415.285 415.285
Additional Paid-in Capital
Revaluasi Aset Tetap 1.412.618 1.379.822 1.379.822 1.349.281 1.349.281
Revaluation surplus of fixed assets
Pengukuran Kembali Program Imbalan 70.423 78.699 61.575 60.364 46.792
Pasti setelah Dikurangi Pajak
Remeasuremet of defined benefits
program after tax
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 13
Page 15
Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
dalam jutaan Rupiah
in million Rupiah
Keterangan
2025 2024 2023 2022 2021
Description
Keuntungan yang Belum di Realisasi atas 5.832 1.407 2.342 14.184 32.332
Perubahan Nilai Wajar Efek-Efek yang
Tersedia untuk Dijual, setelah Pajak
Unrealized Gain on Changes in Fair Value
of Available-for-Sale Securities, after Tax
Saldo Laba (345.409) 222.111 69.637 (77.116) (132.113)
Retained Earnings
Jumlah Ekuitas 3.801.121 4.339.696 4.171.033 4.004.370 3.953.949
Total Equity
Jumlah Liabilitas dan Ekuitas 27.573.818 30.126.393 26.103.611 25.437.633 26.127.820
Total Liabilities and Equity
Aset Liabilitas
Assets Liabilities
dalam jutaan Rupiah | in million Rupiah dalam jutaan Rupiah | in million Rupiah
25.437.633
25.786.697
21.433.263
30.126.393
23.772.697
21.932.578
26.127.820
27.573.818
22.173.871
26.103.611
2025 2024 2023 2022 2021 2025 2024 2023 2022 2021
Ekuitas
Equity
dalam jutaan Rupiah | in million Rupiah
4.004.370
3.953.949
4.339.696
4.171.033
3.801.121
2025 2024 2023 2022 2021
14 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain
Statements of Profit (Loss) and Other Comprehensive Income
dalam jutaan Rupiah
in million Rupiah
Keterangan
2025 2024 2023 2022 2021
Description
Pendapatan dan Beban Operasional
Operational Income and Liabilities
Pendapatan Bunga 1.699.766 1.646.064 1.484.753 1.441.977 1.534.022
Interest Income
Beban Bunga (966.395) (735.995) (502.774) (491.344) (766.265)
Interest Expense
Pendapatan Bunga – Bersih 733.371 910.069 981.979 950.633 767.757
Interest Income-Net
Pendapatan dan Beban Operasional Lainnya
Other Operating Income and Expenses
Pendapatan Operasional Lainnya 555.410 357.585 312.618 167.121 306.729
Other Operating Income
Beban Operasional Lainnya (1.871.661) (1.070.387) (1.107.521) (1.054.743) (1.278.397)
Other Operating Expenses
Laba (Rugi) Operasional (582.880) 197.267 187.076 63.011 (203.911)
Profit (Loss) from Operations
Pendapatan (Beban) Non-Operasional (15.929) (7.512) (3.719) 6.130 451
- Bersih
Non-Operating Income (Expenses) -
Net
Laba (Rugi) Sebelum Beban Pajak (598.809) 189.755 183.357 69.141 (203.460)
Profit (Loss) Before Tax Expenses
Beban Pajak 31.289 (37.281) (36.604) (14.144) 35.397
Tax Expenses
Laba (Rugi) Tahun Berjalan (567.520) 152.474 146.753 54.997 (168.063)
Profit (Loss) For The Year
Penghasilan Laba (Rugi) Komprehensif Lain 28.945 16.189 19.910 (4.576) 71.055
Other Comprehensive Income Profit (Loss)
Jumlah Laba (Rugi) Komprehensif (538.575) 168.663 166.663 50.421 (97.008)
Total Comprehensive Profit (Loss)
Laba (Rugi) per Saham Dasar (Rupiah (28,06) 7,54 7,26 2,72 (8,31)
Penuh)
Basic Earnings (Loss) per share (full
Rupiah amount)
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 15
Page 17
Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
Laporan Arus Kas
Statement of Cash Flow
dalam jutaan Rupiah
in million Rupiah
Keterangan
2025 2024 2023 2022 2021
Description
Arus Kas Diperoleh dan/(digunakan (1.165.237) 5.831.023 (518.130) 604.832 (3.034.360)
untuk) Kegiatan Operasi
Cash Flow Provided from/(Used in)
Operating Activities
Arus Kas Diperoleh dan/(digunakan 330.329 (3.613.942) (384.402) (150.970) 4.170.396
untuk) Kegiatan Investasi
Cash Flow Provided from/(Used in)
Investing Activities
Arus Kas Diperoleh dan/(digunakan - - - - 491.422
untuk) Kegiatan Pendanaan
Cash Flow Provided from/(Used in)
Financing Activities
Kenaikan/(Penurunan) Kas dan Setara (834.908) 2.217.081 (902.532) 453.862 1.627.458
Kas – Neto
Increase/(Decrease) Cash and Cash
Equivalents - Net
Kas dan Setara Kas pada Awal Tahun 6.321.257 4.076.785 4.982.095 4.503.130 2.869.279
Cash and Cash Equivalents at the
Beginning of Year
Kas dan Setara Kas pada Akhir Tahun 5.507.839 6.321.257 4.076.785 4.982.095 4.503.130
Cash and Cash Equivalents at the End
of Year
Pendapatan Bunga Beban Bunga
Interest Income Interest Expenses
dalam jutaan Rupiah | in million Rupiah dalam jutaan Rupiah | in million Rupiah
(966.395)
(735.995)
(766.265)
1.646.064
(502.774)
1.699.766
1.534.022
(491.344)
1.484.753
1.441.977
2025 2024 2023 2022 2021 2025 2024 2023 2022 2021
16 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Rasio Keuangan dan Kepatuhan
Financial and Compliance Ratios
dalam persentase (%)
in percentage (%)
Keterangan
2025 2024 2023 2022 2021
Description
Rasio Permodalan
Capital Ratio
KPMM dengan Memperhitungkan 28,14 26,55 25,48 23,82 22,36
Risiko Kredit dan Risiko Operasional
CAR by Calculating Credit Risk and
Operational Risk
KPMM dengan Memperhitungkan 27,76 26,35 24,96 23,31 21,77
Risiko Kredit, Risiko Operasional, dan
Risiko Pasar
CAR by Calculating Credit Risk,
Operational Risk, and Market Risk
Aset Tetap terhadap Modal 64,73 53,54 54,70 56,89 57,00
Fixed Assets to Capital
Aset Produktif
Earning Assets
Aset Produktif dan Non-Produktif 5,35 5,25 7,12 6,51 8,57
Bermasalah terhadap Total Aset
Produktif dan Aset Non Produktif
Non-Performing Earning and Non-
Earning Assets to Total Earning and
Non-Earning Assets
Aset Produktif Bermasalah terhadap 0,93 0,98 1,09 1,55 1,95
Total Aset Produktif
Non-Performing Earning Assets to
Total Productive Assets
Cadangan Kerugian Penurunan 1,32 2,05 2,64 2,93 3,33
Nilai Aset Keuangan terhadap Aset
Produktif
Allowance for Impairment Losses for
Financial Assets to Earning Assets
Pemenuhan CKPN Kredit yang 104,53 88,46 103,99 96,31 103,87
Diberikan
Fixed Fulfillment of CKPN on
Disbursed Loans
Rasio Kredit Bermasalah (NPL) – Bruto 2,27 2,40 1,74 2,73 3,39
Non-Performing Loans (NPL) to Total
Loans - Gross
Rasio Kredit Bermasalah (NPL) – 0,85 0,77 0,31 0,41 0,32
Bersih
Non-Performing Loans (NPL) to Total
Loans - Net
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 17
Page 19
Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
dalam persentase (%)
in percentage (%)
Keterangan
2025 2024 2023 2022 2021
Description
Rasio Rentabilitas
Rentability Ratio
Rasio Laba Setelah Pajak terhadap (1,85) 0,55 0,60 0,25 (0,73)
Rata-Rata Aset (ROA)
Return on Assets (ROA)
Rasio Laba Setelah Pajak terhadap (15,86) 4,23 4,24 1,63 (6,02)
Rata-Rata Ekuitas (ROE)
Return on Equity (ROE)
Margin Bunga Bersih (NIM) 2,78 4,07 5,58 4,79 3,62
Net Interest Margin (NIM)
Beban Operasional Lain terhadap 124,31 90,32 90,11 96,26 111,09
Penghasilan Operasional (BOPO)
Operating Expense to Operating
Income (BOPO)
Liabilitas terhadap Aset 86,21 85,59 84,02 84,26 84,87
Liabilities to Assets
Liabilitas terhadap Ekuitas 625,41 594,20 525,83 535,25 560,80
Liabilities to Equity
Laba (Rugi) terhadap Pendapatan (33,39) 9,26 9,88 3,81 (10,96)
Bunga
Profit (Loss) to Interest Income
Cost to Income (CIR) 107,83 78,64 78,05 69,05 67,58
Rasio Likuiditas
Liquidity Ratio
Rasio Intermediasi Makroprudensial 49,31 55,26 58,03 54,92 58,47
(RIM)
Macroprudential Intermediation
Ratios (RIM)
Current Account Savings Account 37,70 34,96 39,50 41,13 35,23
(CASA)
Rasio Kepatuhan
Compliance Ratio
Persentase Pelanggaran BMPK - - - - -
Percentage of Violation of Legal
Lending Limit
Pihak Terkait - - - - -
Related Parties
Pihak Tidak Terkait - - - - -
Third Parties
Persentase Pelampauan BMPK - - - - -
Percentage of Excess of Legal
Lending Limit
Pihak Terkait - - - - -
Related Parties
Pihak Tidak Terkait - - - - -
Third Parties
18 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
dalam persentase (%)
in percentage (%)
Keterangan
2025 2024 2023 2022 2021
Description
GWM Rupiah 9,32 13,03 12,73 13,77 6,46
GWM Rupiah
GWM Valuta Asing 4,38 4,36 4,96 4,44 5,56
GWM Foreign Currency
Posisi Devisa Net 1,07 0,63 0,81 0,82 2,14
Net Open Position
IKHTISAR OPERASIONAL
Operational Highlights
Kinerja Operasional
Operational Performance
dalam jutaan Rupiah
in million Rupiah
Keterangan
2025 2024 2023 2022 2021
Description
Dana Pihak Ketiga
Third Party Funds
Tabungan
1.911.617 1.834.505 1.517.590 1.601.653 1.597.032
Savings
Giro
6.627.786 6.517.641 6.631.415 6.757.738 5.804.329
Demand Deposits
Deposito
14.113.111 15.538.627 12.482.696 11.965.687 13.604.595
Time Deposits
Total Dana Pihak Ketiga
22.652.514 23.890.773 20.631.701 20.325.078 21.005.956
Total Third Party Funds
Kredit
Loans
Kredit Produktif
7.727.242 8.264.968 9.598.721 7.476.792 8.476.965
Productive Loans
Kredit Konsumtif
2.065.193 2.340.510 2.548.648 2.752.978 3.003.007
Consumer Loans
Total Kredit
9.792.435 10.605.478 12.147.369 10.229.770 11.479.972
Total Loans
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 19
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Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
Dana Pihak Ketiga Kredit yang Diberikan
Third Party Funds Loans
dalam jutaan Rupiah | in million Rupiah dalam jutaan Rupiah | in million Rupiah
20.325.078
10.605.478
21.005.956
23.890.773
10.229.770
22.652.514
9.792.435
12.147.369
20.631.701
11.479.972
2025 2024 2023 2022 2021 2025 2024 2023 2022 2021
Informasi Lainnya
Other Information
dalam satuan
in unit
Keterangan
2025 2024 2023 2022 2021
Description
Total Kantor Cabang
31 32 32 32 32
Total Branch Offices
Total Kantor Cabang Pembantu
30 33 34 35 36
Total Sub-Branch Offices
Total ATM
153 156 153 131 118
Total ATM
Total Kantor Fungsional
1 - - - -
Total Functional Office
Total Karyawan (orang)
1.037 1.279 1.463 1.487 1.581
Total Employees (people)
20 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
IKHTISAR SAHAM
Share Highlights
Penawaran Saham Perdana Initial Public Offering
Bank memperoleh pernyataan efektif dari Ketua Badan The Bank obtained an effective statement from the
Pengawas Pasar Modal (Bapepam) melalui Surat Nomor Chairman of the Capital Market Supervisory Agency
SI-124/SHM/MK.10/1990 tanggal 10 Juli 1990 untuk (Bapepam) through Letter No. SI-124/SHM/MK.10/1990
melakukan Penawaran Umum Saham Perdana kepada dated July 10, 1990, to conduct an Initial Public Offering
masyarakat sejumlah 5.000.000 saham dengan nilai to the public of 5,000,000 shares with a nominal value
nominal Rp1.000 (Rupiah penuh) per saham yang of IDR1,000 (full Rupiah) per share, representing 20% of
merupakan 20% dari modal yang ditempatkan, dan telah the issued and paid-up capital. The shares were listed
dicatatkan di Bursa Efek Jakarta dan Bursa Efek Surabaya on the Jakarta Stock Exchange and the Surabaya Stock
atau saat ini dikenal sebagai Bursa Efek Indonesia pada Exchange, now known as the Indonesia Stock Exchange,
tanggal 23 Agustus 1990. on August 23, 1990.
Kinerja Perdagangan Saham Share Trading Performance
2025
Harga Saham Jumlah Saham
Kapitalisasi Pasar
Share Price Beredar
Volume Transaksi (Rp)
Periode (lembar saham)
Transaction Market
Period Number of
Tertinggi Terendah Penutupan Volume Capitalization
Outstanding
Highest Lowest Closing (IDR)
Shares (shares)
Triwulan I
332 122 148 3.985.335.800 20.223.412.907 2.993.065.110.236
Quarter I
Triwulan II
228 119 152 1.995.880.100 20.223.412.907 3.073.958.761.864
Quarter II
Triwulan III
208 139 162 1.983.182.000 20.223.412.907 3.276.192.890.934
Quarter III
Triwulan IV
172 137 146 727.195.100 20.223.412.907 2.952.618.284.422
Quarter IV
2024
Harga Saham Jumlah Saham
Kapitalisasi Pasar
Share Price Beredar
Volume Transaksi (Rp)
Periode (lembar saham)
Transaction Market
Period Number of
Tertinggi Terendah Penutupan Volume Capitalization
Outstanding
Highest Lowest Closing (IDR)
Shares (shares)
Triwulan I
78 65 69 130.369.600 20.223.412.907 1.395.415.490.583
Quarter I
Triwulan II
69 50 58 97.483.200 20.223.412.907 1.172.957.948.606
Quarter II
Triwulan III
76 50 68 251.213.100 20.223.412.907 1.375.192.077.676
Quarter III
Triwulan IV
448 63 214 6.608.840.800 20.223.412.907 4.327.810.362.098
Quarter IV
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 21
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Menjaga Stabilitas dan Kilas Kinerja 2025 Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights 2025 Management Report Company Profile
Sustaining Stability and Driving Growth
Grafik Pergerakan Harga Saham
Graphic of Share Trading Movement
500 500.000.000
400 400.000.000
300 300.000.000
200 200.000.000
100 100.000.000
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
24 24 24 24 24 24 24 24 24 24 24 24 25 25 25 25 25 25 25 25 25 25 25 25
Harga Penutupan Volume Transaksi
Closing Volume
Suspensi Perdagangan Saham dan/ Suspension of Share Trading and/or
atau Delisting Delisting
Selama tahun 2025, tidak pernah dikenakan sanksi Throughout 2025, the shares of Bank Artha Graha
perdagangan saham baik berupa penghentian sementara Internasional were not subject to any trading sanctions,
perdagangan saham (suspension) maupun penghapusan either in the form of a temporary suspension of share
pencatatan saham (delisting) atas saham Bank Artha trading or delisting, by the Exchange.
Graha Internasional di Bursa.
Aksi Korporasi Corporate Actions
Sepanjang tahun 2025, Bank Artha Graha Internasional Throughout 2025, Bank Artha Graha Internasional did
tidak melakukan tindakan korporasi apa pun yang not undertake any corporate actions that resulted in
mengakibatkan perubahan pada sahamnya, seperti changes to its shares, including stock splits, reverse
pemecahan saham (stock split), penggabungan saham stock splits, stock dividends, bonus shares, changes
(reverse stock), dividen saham, saham bonus, perubahan in the nominal value of shares, issuance of convertible
nilai nominal saham, penerbitan surat berharga konversi, securities, or increases or decreases in capital.
atau penambahan atau pengurangan modal.
22 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 24
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
IKHTISAR EFEK LAINNYA
HIGHLIGHTS ON OTHER SECURITIES
Ikhtisar Obligasi, Sukuk, atau Obligasi Bond, Sukuk, or Convertible Highlights
Konversi
Hingga akhir 2025, Bank tidak menerbitkan obligasi, As of the end of 2025, the Bank had not issued any
sukuk atau obligasi konversi, maupun pencatatan efek bonds, sukuk, or convertible bonds, nor conducted the
lainnya, serta bentuk pendanaan lainnya. Oleh karena itu, listing of other securities or other forms of financing.
tidak terdapat informasi terkait jumlah obligasi/sukuk/ Accordingly, there is no information related to the
obligasi konversi yang beredar (outstanding), tingkat outstanding amount of bonds/sukuk/convertible bonds,
bunga/imbalan, tanggal jatuh tempo, peringkat obligasi/ interest or return rates, maturity dates, bond/sukuk
sukuk, maupun pendanaan lainnya. ratings, or other financing instruments.
Ikhtisar Sumber Pendanaan Lainnya Other Funding Sources Highlights
Sehubungan dengan upaya penguatan permodalan In relation to efforts to strengthen capital and support
dan dukungan terhadap ekspansi usaha, Bank telah business expansion, the Bank issued Subordinated Long
menerbitkan Long Term Notes (LTN) Subordinasi I pada Term Notes (LTN) I in 2020, in accordance with the
tahun 2020, sebagaimana diatur dalam ketentuan provisions of Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan Nomor 39/ No. 39/POJK.04/2019 on the Issuance of Debt Securities
POJK.04/2019 tentang Penerbitan Efek Bersifat Utang and/or Sukuk Without a Public Offering. The debt
dan/atau Sukuk yang Dilakukan Tanpa Melalui Penawaran securities were unrated as they were issued through a
Umum. Efek utang tersebut tidak berperingkat karena Non-Public Offering mechanism, with reference to the
diterbitkan melalui mekanisme Tanpa Penawaran Information Memorandum of the LTN issuance.
Umum dengan mengacu kepada dokumen Info Memo
penerbitan LTN tersebut.
LTN Subordinasi I Tahap II tidak diterbitkan karena Subordinated LTN I Phase II was not issued, as
manajemen berkeyakinan permodalan saat ini sudah management believes that the current capital position
dapat mendukung ekspansi usaha untuk masa is sufficient to support future business expansion.
mendatang.
Adapun rincian struktur LTN Subordinasi I tahap I Tahun The details of the structure of Subordinated LTN I Phase
2020 adalah sebagai berikut: I issued in 2020 are as follows:
Nominal (Rp Suku Bunga per
Tanggal
Nama Efek Miliar) Tahun Jatuh Tempo Wali Amanat
Penerbitan
Securities Name Nominal Coupon per Maturity Date Trustee
Date of Issuance
(IDR Billion) Year
Long Term Notes 30 Desember 200 9,50% 30 Desember PT Bank Pembangunan
(LTN) Subordinasi 2020 2027 Daerah Jawa Barat dan
I Tahap I Tahun December 30, December 30, Banten Tbk
2020 2020 2027
Subordinated
Long Term Notes
(LTN) I Phase I
Year 2020
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Sustaining Stability and Driving Growth
PERISTIWA PENTING
Significant Events
SCBD Park dan SCBD Weekland yang menjadi pusat kegiatan Imlek tahun ini
Shanghai Enchanted (Imlek SCBD)
sudah dipadati pengunjung. Terdapat berbagai macam kegiatan seperti Parade
Barongsai, Barongsai Pole, Barongsai Performance, Lion Dance, live music, dan
kegiatan khas Imlek lainnya.
Dalam mendukung kegiatan tersebut, Bank Artha Graha Internasional
memberikan promo menarik seperti promo hingga 50% di merchant SCBD Park
dengan pembayaran menggunakan QRIS agi serta merchandise menarik yang
bisa didapatkan jika berkunjung ke booth agi.
SCBD Park and SCBD Weekland, which served as the centers of this year’s
Chinese New Year celebrations, were bustling with visitors. A wide range of
activities enlivened the festivities, including Barongsai Parades, Barongsai
Pole performances, Barongsai Performance, Lion Dance, live music, and other
29 Januari 2025
Chinese New Year–themed activities.
January 29, 2025
In support of these events, Bank Artha Graha Internasional offered attractive
promotions, such as discounts of up to 50% at SCBD Park merchants for
payments made using QRIS agi, as well as exclusive merchandise available to
visitors at the agi booth.
Artha Graha Peduli bersama seluruh unit usaha Artha Graha Group dan Artha
Earth Hour
Graha Network menggelar gerakan massal untuk memadamkan penggunaan
listrik dan peralatan elektronik. Kegiatan ini dipusatkan di kawasan SCBD, Jakarta
Selatan. Bank Artha Graha Internasional turut berpartisipasi dalam gerakan
ini dengan melakukan pemadaman listrik di cabang yang tersebar di seluruh
Indonesia selama 90 menit.
Selain pemadaman lampu, kegiatan Earth Hour di SCBD juga melakukan kegiatan
membuat icon-icon menarik dari daur ulang plastic (recycle) yang dapat kembali
digunakan dengan nilai seni dan bermanfaat (reuse). Termasuk menyediakan
pameran ecoprint dan coloring number yang melibatkan partisipasi karyawan
dan pengunjung di SCBD. Kegiatan Open booth juga dijalankan, logo di media
publikasi cetak dan online, placement totem logo.
22 Maret 2025
March 22, 2025 Artha Graha Peduli, together with all business units of the Artha Graha Group
and Artha Graha Network, organized a mass movement to switch off electricity
and electronic equipment. The activity was centered in the SCBD area, South
Jakarta. Bank Artha Graha Internasional participated in this initiative by turning
off electricity at its branches across Indonesia for 90 minutes.
In addition to the lights-off activity, the Earth Hour event at SCBD also featured
activities such as creating attractive icons from recycled plastic that could
be reused with artistic and functional value. The event also included ecoprint
exhibitions and coloring number activities involving the participation of
employees and visitors in the SCBD area. Open booths were set up, supported
by logo displays in print and online publications, as well as the placement of
logo totems.
24 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Peninsula Island di Nusa Dua, Bali, dipilih menjadi tempat berlangsungnya
IFSC Climbing World Cup
olahraga bergengsi, yaitu IFSC Climbing World Cup 2025 pada 2-4 Mei 2025.
Melibatkan 221 peserta dari 31 negara, kejuaraan ini juga menjadi sarana
untuk memperkenalkan Bali sebagai destinasi wisata kelas dunia yang bisa
menyelenggarakan acara olahraga bertaraf internasional. Acara ini juga
berpotensi menggerakkan perekonomian lokal, dengan banyaknya wisatawan
yang datang dan berinteraksi dengan UMKM dan berbagai pelaku usaha sekitar.
Dukungan Bank Artha Graha Internasional diharapkan tidak hanya membawa
manfaat jangka pendek, tetapi juga berperan dalam memperkenalkan teknologi
pembayaran digital kepada masyarakat Bali. Dengan lebih banyak UMKM yang
terbiasa menggunakan sistem ini, perekonomian digital di Bali diharapkan dapat
berkembang pesat, membuka peluang baru bagi sektor e-commerce dan
fintech di masa depan.
2 - 4 Mei 2025
May 2 - 4, 2025 Peninsula Island in Nusa Dua, Bali, was selected as the venue for a prestigious
sporting event, the IFSC Climbing World Cup 2025, held from May 2 to 4, 2025.
Involving 221 athletes from 31 countries, the championship also served as a
platform to promote Bali as a world-class tourism destination capable of hosting
international sporting events. The event had the potential to stimulate the local
economy, as a large number of tourists visited the area and interacted with
MSMEs and various local business players. The support of PT Bank Artha Graha
Internasional Tbk is expected not only to provide short-term benefits, but also
to play a role in introducing digital payment technology to the people of Bali.
With more MSMEs becoming accustomed to using digital payment systems,
Bali’s digital economy is expected to grow rapidly, opening new opportunities
for the e-commerce and fintech sectors in the future.
Rapat Umum Pemegang Saham Bank Artha Graha Internasional menyelenggarakan Rapat Umum Pemegang
General Meeting of Shareholders Saham Tahunan (RUPST) dan Rapat Umum Pemegang Saham Luar Biasa
(RUPSLB) bertempat di Flores A Room, Lobby Level Hotel Borobudur Jakarta
Jl. Lapangan Banteng Selatan No. 01, Jakarta Pusat 10710 dihadiri oleh jajaran
Dewan Komisaris, Direksi, dan Pemegang Saham Bank, serta Paparan Publik yang
dihadiri oleh masyarakat, wartawan/media pers.
Bank Artha Graha Internasional held an Annual General Meeting of Shareholders
(AGMS) and Extraordinary General Meeting of Shareholders (EGMS) at Flores A
Room, Lobby Level of Hotel Borobudur Jakarta Jl. Lapangan Banteng Selatan No.
01, Central Jakarta 10710 attended by the Board of Commissioners, Directors
and Bank Shareholders, as well as a Public Expose attended by the public,
journalists/press media
26 Juni 2025
June 26, 2025
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 25
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Sustaining Stability and Driving Growth
Festival Anak Indonesia 2025 Festival Anak Indonesia (FAI) 2025 kembali digelar sebagai ruang inspiratif bagi
anak-anak Indonesia untuk belajar, berekspresi, dan mengembangkan potensi
diri sejak usia dini. Bertempat di GOR Nanggala, Jakarta Timur.
Sebagai bentuk komitmen terhadap pembangunan sumber daya manusia sejak
dini, Bank Artha Graha Internasional turut berpartisipasi aktif dalam Festival
Anak Indonesia 2025. Dukungan ini diwujudkan melalui kehadiran program
edukasi literasi keuangan anak, yang memperkenalkan konsep menabung dan
pengelolaan keuangan sederhana secara mudah dan menyenangkan.
Partisipasi Bank Artha Graha Internasional dalam FAI 2025 mencerminkan
komitmen berkelanjutan perusahaan dalam mendukung tumbuh kembang
generasi muda Indonesia yang cerdas, kreatif, dan berkarakter
26 Juli 2025
July 26, 2025
The Festival Anak Indonesia (FAI) 2025 was once again held as an inspirational
platform for Indonesian children to learn, express themselves, and develop their
potential from an early age. The event took place at GOR Nanggala, East Jakarta.
As a form of commitment to human resource development from an early
age, Bank Artha Graha Internasional actively participated in the Festival Anak
Indonesia 2025. This support was realized through the presence of a children’s
financial literacy education program, which introduced the concepts of saving
and simple financial management in an easy and fun manner.
The participation of Bank Artha Graha Internasional in FAI 2025 reflects the
Company’s ongoing commitment to supporting the growth and development
of Indonesia’s young generation to become intelligent, creative, and well-
charactered individuals.
Edukasi Literasi dan Inklusi
Ƴ 21 Januari 2025: Universitas HKBP Nommensen Medan dengan Kegiatan
Keuangan OJK
“Literasi Keuangan Sebagai Edukasi Keuangan Untuk Masa Depan”
Financial Literacy and Inclusion
Education by the Financial Services Ƴ 28 Mei 2025: SMK Boash 1 Bogor dengan Kegiatan “Literasi dan edukasi
Authority (OJK) Keuangan Atur keuangan Ala Gen Z & Cashless society”
Ƴ 15 -17 Juli 2025: Forum Kewirausahaan Pemuda Banjarmasin dengan Kegiatan
“Kolaborasi Forum Kewirausahaan Pemuda (FKP) Banjarmasin & AGI dalam
Pembentukan Entrepreneur serta Digitalisasi”
Ƴ 30 Oktober 2025: SMP Islam 1 Kota Ternate dengan Kegiatan “Literasi
Keuangan Generasi Hebat, Cerdas Mengelola Uang”
Ƴ January 21, 2025: Universitas HKBP Nommensen Medan with the activity
“Literasi Keuangan Sebagai Edukasi Keuangan Untuk Masa Depan” (Financial
Literacy as Financial Education for the Future)
Ƴ May 28, 2025: SMK Boash 1 Bogor with the activity “Literasi dan Edukasi
Keuangan Atur Keuangan Ala Gen Z & Cashless Society” (Financial Literacy
and Education: Managing Finances the Gen Z Way & Cashless Society)
• 21 Januari 2025 Ƴ July 15–17, 2025: Banjarmasin Youth Entrepreneurship Forum with the
• 28 Mei 2025 activity “Kolaborasi Forum Kewirausahaan Pemuda (FKP) Banjarmasin &
• 15 -17 Juli 2025 AGI dalam Pembentukan Entrepreneur serta Digitalisasi” (Collaboration
• 30 Oktober 2025 between the Banjarmasin Youth Entrepreneurship Forum (FKP) and AGI in
• January 21, 2025 the Development of Entrepreneurs and Digitalization)
• May 28, 2025 Ƴ October 30, 2025: SMP Islam 1 Kota Ternate with the activity “Literasi
• July 15-17, 2025 Keuangan Generasi Hebat, Cerdas Mengelola Uang” (Financial Literacy for
• October 30, 2025 an Excellent Generation: Smart Money Management)
26 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Osaka Expo 2025 Bank Artha Graha Internasional bersama PT Sarinah memperkuat peranannya
sebagai etalase kebanggaan Indonesia dengan berpartisipasi dalam Osaka
Expo 2025. Melalui keikutsertaannya di Indonesia Pavilion, tidak hanya
memperkenalkan 14 brand lokal terkurasi, tetapi juga menginisiasi Sustainability
Forum yang menyoroti komitmen perusahaan terhadap praktik bisnis
berkelanjutan.
Partisipasi di Osaka Expo 2025 menjadi momentum penting untuk
memperlihatkan bagaimana produk Indonesia kini hadir dengan kualitas dan
nilai yang sejalan dengan tren global, termasuk sustainability. Expo ini tidak
hanya menghadirkan pameran, ruang kolaborasi dan diplomasi budaya yang
menghubungkan karya lokal dengan dunia. Merepresentasikan empat kategori
utama: makanan dan minuman khas nusantara, kerajinan tangan, dekorasi
rumah, serta souvenir dan aksesori.
Bank Artha Graha Internasional berkomitmen menjadi institusi keuangan
terkemuka dengan kinerja prima yang berkelanjutan serta berkontribusi aktif
dalam pembangunan ekonomi nasional.
Bank Artha Graha Internasional, together with PT Sarinah, strengthened its
role as a showcase of Indonesian pride by participating in Osaka Expo 2025.
Through its participation at the Indonesia Pavilion, the Bank not only introduced
13 April - 13 Oktober 2025 14 curated local brands, but also initiated a Sustainability Forum highlighting the
April 13 - October 13, 2025 Company’s commitment to sustainable business practices.
.
Participation in Osaka Expo 2025 became an important momentum to
demonstrate how Indonesian products are now presented with quality and
values aligned with global trends, including sustainability. The Expo not only
featured exhibitions, but also served as a space for collaboration and cultural
diplomacy that connects local creations with the global community. The
showcased products represented four main categories, namely Indonesian
specialty food and beverages, handicrafts, home décor, as well as souvenirs
and accessories.
Bank Artha Graha Internasional is committed to becoming a leading financial
institution with sustainable strong performance and to actively contributing to
national economic development.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 27
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Sustaining Stability and Driving Growth
Agrinex 2025 Pameran pertanian terbesar di Indonesia, Agrinex 2025, kembali digelar di JIExpo
Kemayoran, Jakarta. Ajang tahunan ini menjadi wadah penting bagi pelaku sektor
pertanian, peternakan, perikanan, dan industri pangan untuk memperkenalkan
inovasi, menjalin kemitraan, serta memperkuat ketahanan pangan nasional.
Melalui keikutsertaannya di Agrinex 2025, Bank Artha Graha Internasional
berupaya memperluas sinergi dengan petani, pengusaha, dan komunitas
lokal guna menciptakan ekosistem ekonomi hijau dan inklusif. Pameran ini
memperkenalkan produk inovatif yang dapat membantu meningkatkan
produktivitas dan efisiensi di sektor pertanian Indonesia.
Indonesia’s largest agricultural exhibition, Agrinex 2025, was once again held at
JIExpo Kemayoran, Jakarta. This annual event serves as an important platform
6-8 November 2025 for stakeholders in the agriculture, livestock, fisheries, and food industries
November 6-8, 2025
to showcase innovations, build partnerships, and strengthen national food
security.
Through its participation in Agrinex 2025, Bank Artha Graha Internasional
seeks to expand synergies with farmers, entrepreneurs, and local communities
to create a green and inclusive economic ecosystem. The exhibition also
introduced innovative products that can help improve productivity and
efficiency in Indonesia’s agricultural sector.
Kunjungan Veconac & LVRI Kiara Indonesia kembali menjadi tuan rumah ajang penting tingkat Asia Tenggara
Artha Park melalui penyelenggaraan 7th Executive Board Meeting dan 24th General Assembly
Veconac & LVRI Kiara Artha Park Visit VECONAC (Veterans Confederation of ASEAN Countries). Delegasi dari sepuluh
negara anggota—Indonesia, Kamboja, Brunei Darussalam, Malaysia, Laos,
Singapura, Myanmar, Vietnam, Filipina, dan Thailand—hadir dalam rangkaian
kegiatan yang berlangsung pada 23–27 November 2025.
Dalam rangka mendukung rangkaian kegiatan VECONAC di Kiara Artha Park,
Bank Artha Graha Internasional (BAGI) dan Electronic City turut menghadirkan
berbagai aktivitas untuk komunitas dan nasabah. Berbagai kegiatan seperti
zumba, fun games, community engagement, hingga bazar turut meramaikan
kawasan dan melibatkan masyarakat umum.
Indonesia once again served as host to an important Southeast Asian–level
event through the organization of the 7th Executive Board Meeting and the 24th
26 November 2025
General Assembly of VECONAC (Veterans Confederation of ASEAN Countries).
November 26, 2025
Delegations from ten member countries—Indonesia, Cambodia, Brunei
Darussalam, Malaysia, Laos, Singapore, Myanmar, Vietnam, the Philippines, and
Thailand—participated in the series of events held from November 23 to 27,
2025.
In support of the VECONAC activities at Kiara Artha Park, Bank Artha Graha
Internasional (BAGI), together with Electronic City, presented various activities
for the community and customers. A range of activities, including zumba
sessions, fun games, community engagement programs, and a bazaar, enlivened
the area and involved the general public.
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Presiden Republik Indonesia Prabowo Subianto secara resmi meresmikan Akad
Rangkaian Akad Massal Massal 50.030 unit Kredit Pemilikan Rumah (KPR) Sejahtera melalui skema
KPR Sejahtera FLPP dan Serah
Fasilitas Likuiditas Pembiayaan Perumahan (FLPP) sekaligus melaksanakan
Terima kunci
serah terima kunci kepada penerima manfaat di Kota Serang, Banten. Kegiatan
A series of mass mortgage
ini menjadi momentum penting dalam memperkuat akses hunian layak bagi
agreements under the KPR
Sejahtera FLPP program and the masyarakat berpenghasilan rendah (MBR), sekaligus menunjukkan sinergi kuat
handover of keys pemerintah bersama sektor perbankan nasional, termasuk Bank Artha Graha
Internasional yang turut berperan aktif dalam program pembiayaan perumahan
rakyat ini.
Sebagai salah satu bank penyalur KPR Sejahtera FLPP, Bank Artha Graha
Internasional berkomitmen mendukung penuh kebijakan pemerintah dalam
menyediakan rumah layak dan terjangkau bagi masyarakat. Melalui penyediaan
layanan pembiayaan yang mudah diakses, proses yang akuntabel, serta
pendampingan kepada calon debitur MBR, BAGI berperan memastikan semakin
banyak masyarakat dapat menikmati manfaat program rumah subsidi ini.
President of the Republic of Indonesia, Prabowo Subianto, officially inaugurated
the Mass Signing of 50,030 units of KPR Sejahtera (Housing Loans) under the
20 Desember 2025 Housing Financing Liquidity Facility (FLPP) scheme, along with the handover
December 20, 2025 of house keys to beneficiaries in Serang City, Banten. This event marked an
important milestone in strengthening access to decent housing for Low-
Income Communities (MBR), while also demonstrating strong synergy between
the government and the national banking sector, including Bank Artha Graha
Internasional, which actively participates in this public housing financing
program.
As one of the distributing banks for KPR Sejahtera FLPP, Bank Artha Graha
Internasional is fully committed to supporting government policies in providing
decent and affordable housing for the community. Through the provision of
easily accessible financing services, accountable processes, and assistance for
prospective MBR borrowers, BAGI plays a role in ensuring that more people can
benefit from this subsidized housing program.
Bank Artha Graha Internasional resmi meresmikan Kantor Fungsional di Ibu
Grand Opening Kantor Fungsional Kota Nusantara (IKN) sebagai langkah strategis dalam mendukung penguatan
AGI di IKN ekosistem keuangan nasional sekaligus memperluas layanan perbankan bagi
Grand Opening of the AGI Functional masyarakat dan pelaku usaha di pusat pemerintahan baru Indonesia. Peresmian
Office in IKN kantor ini turut melibatkan kolaborasi bersama Electronic City dan Grooceries
City sebagai wujud sinergi dunia usaha dalam membangun aktivitas ekonomi di
kawasan IKN.
Kehadiran Kepala Otorita IKN disambut jajaran manajemen Bank Artha Graha
Internasional dan Artha Graha Group. Dalam kunjungan tersebut, Basuki
meninjau langsung operasional kantor fungsional BAGI, kesiapan pelayanan
nasabah, hingga dukungan infrastruktur digital banking yang disediakan untuk
menunjang kebutuhan transaksi dan pembiayaan di kawasan IKN.
Bank Artha Graha Internasional officially inaugurated its Functional Office in the
Capital City of Nusantara (IKN) as a strategic step to support the strengthening
22 Desember 2025 of the national financial ecosystem while expanding banking services for the
December 22, 2025 community and business players in Indonesia’s new center of government.
The inauguration of the office also involved collaboration with Electronic City
and Grooceries City as a form of business synergy in developing economic
activities in the IKN area.
The presence of the Head of the IKN Authority was welcomed by the management
of Bank Artha Graha Internasional and the Artha Graha Group. During the visit,
Basuki reviewed the operational readiness of BAGI’s functional office, including
customer service preparedness and the digital banking infrastructure provided
to support transaction and financing needs in the IKN area.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 29
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Sustaining Stability and Driving Growth
Laporan
Manajemen
Management Report
30 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 31
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
LAPORAN DEWAN KOMISARIS
Board of Commissioners Report
Kiki Syahnakri
Komisaris Utama/
Komisaris Independen
President Commissioner/
Independent Commissioner
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Pemegang Saham dan Pemangku Kepentingan Esteemed Shareholders and Stakeholders,
yang kami hormati,
Puji syukur kami panjatkan ke hadirat Tuhan Yang Maha We extend our gratitude to Almighty God for His
Esa atas rahmat dan karunia-Nya, sehingga Perseroan blessings and grace, which have enabled the Company
dapat menjalankan kegiatan usaha sepanjang tahun to carry out its business activities throughout 2025
2025 di tengah dinamika ekonomi global dan domestik amid dynamic and challenging global and domestic
yang penuh tantangan. economic conditions.
Tahun 2025 merupakan periode yang menuntut The year 2025 was a period that required resilience
ketangguhan industri perbankan dalam menghadapi from the banking industry in facing liquidity pressures,
tekanan likuiditas, tingginya biaya dana, serta high funding costs, and slowing intermediation growth.
perlambatan pertumbuhan intermediasi. Dalam kondisi Under these conditions, the Board of Commissioners
tersebut, Dewan Komisaris menjalankan fungsi actively carried out its supervisory role to ensure that
pengawasan secara aktif untuk memastikan Perseroan the Company consistently upheld prudential principles
senantiasa mengedepankan prinsip kehati-hatian, dan and maintained stability.
menjaga stabilitas.
Dewan Komisaris meyakini bahwa stabilitas merupakan The Board of Commissioners believes that stability is
fondasi utama bagi pertumbuhan jangka panjang. Oleh the primary foundation for long-term growth. Therefore,
karena itu, penguatan tata kelola, manajemen risiko, strengthening governance, risk management, asset
kualitas aset, efisiensi operasional, dan ketahanan quality, operational efficiency, and liquidity resilience
likuiditas menjadi fokus pengawasan sepanjang tahun, remained key areas of oversight throughout the year,
bersamaan dengan dorongan kepada Direksi untuk alongside encouraging the Board of Directors to expand
memperluas peluang bisnis, meningkatkan dana murah, business opportunities, increase low-cost funding,
memperkuat layanan digital, dan membuka sumber enhance digital services, and opening up new growth
pertumbuhan baru. drivers.
Tinjauan terhadap Kondisi Ekonomi dan Overview of Economic Conditions and
Industri Perbankan the Banking Industry
Dewan Komisaris mencermati bahwa perekonomian The Board of Commissioners observes that the global
global pada tahun 2025 masih menghadapi economy in 2025 continued to face uncertainty driven
ketidakpastian yang dipengaruhi oleh kebijakan by tight monetary policies, geopolitical dynamics, and
moneter ketat, dinamika geopolitik, serta fragmentasi global trade fragmentation. Global economic growth
perdagangan global. Pertumbuhan ekonomi global remained relatively stable at around 3.3%; however,
relatif stabil di kisaran 3,3%, namun tekanan terhadap pressures on liquidity and funding costs persisted at
likuiditas dan biaya pendanaan tetap tinggi, sehingga elevated levels, directly affecting the financial sector,
berdampak langsung terhadap sektor keuangan, including banking.
termasuk perbankan.
Di tingkat domestik, perekonomian Indonesia At the domestic level, Indonesia’s economy demon-
menunjukkan ketahanan yang baik dengan pertumbuhan strated strong resilience, with growth of around
sekitar 5,11%, didukung oleh konsumsi domestik 5.11%, supported by domestic consumption (especially
(terutama rumah tangga) dan investasi. Namun households) and investment. Nevertheless, structural
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demikian, tantangan struktural seperti tekanan daya beli, challenges such as pressure on purchasing power,
ketergantungan terhadap permintaan eksternal, serta dependence on external demand, and tight liquidity
kondisi likuiditas yang ketat tetap menjadi faktor yang conditions remain key factors that need to be carefully
perlu diantisipasi secara serius oleh industri perbankan. anticipated by the banking industry.
Industri perbankan nasional secara umum masih berada The national banking industry generally remained stable
dalam kondisi stabil dari sisi permodalan dan likuiditas, in terms of capital and liquidity; however, it faced margin
namun menghadapi tekanan margin akibat meningkatnya pressures due to rising cost of funds. Competition in
biaya dana. Kompetisi dalam penghimpunan dana murah low-cost fund (CASA) has intensified, prompting banks
(CASA) semakin intensif, sehingga mendorong bank to transform their business models, improve operational
untuk melakukan transformasi model bisnis, efisiensi efficiency, and strengthen digital-based services.
operasional, serta penguatan layanan berbasis digital.
Pengawasan terhadap Strategi dan Oversight of the Board of Directors’
Kinerja Direksi Strategy and Performance
Dewan Komisaris secara aktif melaksanakan fungsi The Board of Commissioners actively supervised the
pengawasan terhadap pelaksanaan Rencana Bisnis Bank implementation of the 2025 Bank Business Plan as
(RBB) tahun 2025 serta pencapaian target strategis well as the achievement of the established strategic
yang telah ditetapkan. Pengawasan dilakukan melalui targets. Such supervision was carried out through
rapat berkala, evaluasi laporan manajemen, serta regular meetings, evaluation of management reports,
pembahasan bersama komite-komite di bawah Dewan and discussions with committees under the Board
Komisaris guna memastikan kebijakan dan implementasi of Commissioners to ensure that policies and their
berjalan sesuai dengan arah strategi Perseroan. implementation are aligned with the Company’s
strategic direction.
Dewan Komisaris memahami berbagai risiko yang The Board of Commissioners understands the various
dihadapi Bank dengan memberikan arahan, melakukan risks faced by the Bank by providing direction,
pengawasan dan memastikan mitigasi risiko berjalan conducting oversight, and ensuring that risk mitigation
dengan efektif. Dewan Komisaris menjalankan fungsi is carried out effectively. The Board performs its
pengawasan risiko (risk oversight) melalui Komite risk oversight function through the Risk Monitoring
Pemantau Risiko, Komite Audit, Komite Remunerasi dan Committee, Audit Committee, and Remuneration and
Nominasi. Nomination Committee.
Pengawasan aktif Dewan Komisaris mencakup 8 aspek The Board of Commissioners’ active oversight covers
risiko dengan perhatian pada risiko kredit, risiko strategi eight risk aspects, with particular focus on credit risk,
dan risiko operasional khususnya risiko IT/system yang strategic risk, and operational risk especially IT/system
melekat pada pengembangan layanan perbankan digital risks inherent in the development of digital banking
(Digital Banking) dengan memperhatikan kebijakan services while taking into account the Bank’s risk
manajemen risiko Bank. management policies.
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Dalam pelaksanaan fungsi pengawasan, Dewan Komisaris In performing its supervisory function, the Board of
memberikan perhatian khusus pada beberapa aspek Commissioners paid particular attention to several key
utama, antara lain: aspects, including:
• Keseimbangan struktur pendanaan dan pengelolaan • The balance of funding structure and liquidity
likuiditas; management;
• Pengendalian biaya dana (cost of fund); • Control of the cost of funds;
• Peningkatan kualitas aset dan pengelolaan risiko • Improvement of asset quality and credit risk
kredit; management;
• Transformasi model bisnis menuju penguatan dana • Transformation of the business model toward
murah (CASA). strengthening low-cost funds.
Berdasarkan evaluasi atas kinerja tahun 2025, Dewan Based on the evaluation of the 2025 performance, the
Komisaris menilai bahwa Bank masih menghadapi Board of Commissioners noted that the Bank continued
tekanan pada struktur pendanaan yang didominasi to face pressure in its funding structure, which is
oleh deposito, yang berdampak pada tingginya beban dominated by time deposits, resulting in high interest
bunga dan menekan profitabilitas. Hal ini tercermin dari expenses and pressure on profitability. This is reflected
komposisi dana pihak ketiga yang masih didominasi in the composition of third-party funds, which are still
deposito sebesar Rp14,11 triliun atau sekitar 62%, serta dominated by time deposits amounting to IDR14.11 trillion
beban bunga yang mencapai Rp966,39 miliar. or approximately 62%, as well as interest expenses
reaching IDR966.39 billion.
Sehubungan dengan hal tersebut, Dewan Komisaris telah In this regard, the Board of Commissioners has provided
memberikan arahan strategis kepada Direksi untuk: strategic directions to the Board of Directors to:
• Melakukan penyesuaian suku bunga deposito secara • Gradually adjust time deposit interest rates;
bertahap;
• Mempercepat pertumbuhan CASA; • Accelerate CASA growth;
• Mengoptimalkan portofolio aset produktif, termasuk • Optimize the portfolio of earning assets, including
surat berharga; securities;
• Memperkuat efisiensi operasional dan profitabilitas. • Strengthen operational efficiency and profitability.
Penilaian terhadap Kinerja Direksi Assessment of the Board of Directors’
Performance
Dewan Komisaris menilai bahwa Direksi telah The Board of Commissioners considers that the Board of
menunjukkan upaya yang optimal dalam menjalankan Directors has demonstrated optimal efforts in carrying
fungsi pengelolaan Bank di tengah tekanan industri yang out the Bank’s management functions amid increasingly
semakin kompleks sepanjang tahun 2025. complex industry pressures throughout 2025.
Langkah-langkah strategis yang ditempuh mencerminkan The strategic measures taken reflect the Board of
komitmen Direksi dalam menjaga stabilitas operasional, Directors’ commitment to maintaining operational
memperkuat fundamental usaha, serta membuka peluang stability, strengthening the Company’s business
pertumbuhan baru melalui penyesuaian strategi bisnis fundamentals, and creating new growth opportunities
yang lebih adaptif. through more adaptive business strategy adjustments.
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Dalam perspektif Dewan Komisaris, stabilitas Perseroan From the Board of Commissioners’ perspective, the
tercermin dari tetap terjaganya posisi permodalan, Company’s stability is reflected in its maintained capital
pengendalian risiko yang memadai, serta kualitas position, adequate risk management, and asset quality that
aset yang masih berada dalam batas terkendali. remains within manageable limits. However, profitability
Namun demikian, pertumbuhan profitabilitas masih growth continues to face pressures, including those
menghadapi tekanan, antara lain akibat tingginya cost resulting from high cost of fund, suboptimal funding
of fund, struktur pendanaan yang belum optimal, serta structure, and the need to improve efficiency.
peningkatan efisiensi.
Ke depan, Dewan Komisaris mendorong Direksi untuk Going forward, the Board of Commissioners encourages
mempercepat transformasi model bisnis melalui the Board of Directors to accelerate the transformation of
peningkatan dana murah (CASA), optimalisasi aset the business model through the enhancement of low-cost
produktif, pengembangan fee-based income, serta funding, optimization of earning assets, development of fee-
ekspansi kredit secara selektif, selain itu digitalisasi based income, and selective credit expansion. In addition,
proses bisnis terus diperkuat agar pertumbuhan business process digitalization continues to be strengthened
Perseroan dapat dicapai secara lebih sehat, terukur, to ensure that the Company’s growth can be achieved in a
dan berkelanjutan. healthier, more measured, and sustainable manner.
Selain itu Dewan Komisaris juga mendorong Direksi dalam In addition, the Board of Commissioners encourages the Board
mengintegrasikan aspek ekonomi, sosial, dan lingkungan of Directors to integrate economic, social, and environmental
ke dalam operasional Bank sebagai wujud penerapan aspects into the Bank’s operations as a form of implementing
perbankan modern yang berkualitas. Kepatuhan terhadap high-quality modern banking practices. Compliance
Rencana Aksi Keuangan Berkelanjutan (RAKB) dan with the Sustainable Finance Action Plan and its periodic
pelaporannya secara berkala membuktikan komitmen nyata reporting demonstrate the Bank’s tangible commitment
Bank dalam mendukung agenda keberlanjutan Pemerintah to supporting the Government’s sustainability agenda and
serta meningkatkan nilai bagi para pemangku kepentingan. enhancing value for its stakeholders.
Pengawasan terhadap Penerapan Tata Oversight of the Implementation of
Kelola Perusahaan (GCG) Good Corporate Governance (GCG)
Dewan Komisaris memastikan bahwa penerapan The Board of Commissioners ensures that the
Tata Kelola Perusahaan yang Baik (Good Corporate implementation of Good Corporate Governance
Governance/GCG) telah dilaksanakan secara konsisten (GCG) is carried out consistently and integrated across
dan terintegrasi di seluruh lini organisasi sebagai fondasi all levels of the organization as the primary foundation
utama dalam menjaga keberlangsungan usaha dan for maintaining business sustainability and enhancing
meningkatkan kepercayaan pemangku kepentingan. stakeholder trust. In performing its oversight function,
Dalam menjalankan fungsi pengawasan, Dewan Komisaris the Board of Commissioners focuses not only on formal
tidak hanya berfokus pada kepatuhan formal, tetapi compliance but also ensures that GCG principles are
juga memastikan bahwa prinsip-prinsip GCG telah internalized in the Bank’s decision-making processes,
terinternalisasikan dalam proses pengambilan keputusan, work culture, and all operational activities.
budaya kerja, serta seluruh aktivitas operasional Bank.
Pengawasan terhadap implementasi GCG dilakukan Supervision of GCG implementation is carried out
secara menyeluruh melalui berbagai mekanisme, antara comprehensively through various mechanisms,
lain evaluasi berkala terhadap efektivitas penerapan GCG including periodic evaluations of the effectiveness of
yang mencakup struktur, proses, dan hasil (structure, GCG implementation covering structure, process, and
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process, outcome), penguatan fungsi pengendalian outcome aspects; strengthening of the internal control
internal melalui koordinasi dengan Satuan Kerja Audit function through coordination with the Internal Audit
Intern (SKAI) dan fungsi kepatuhan, serta monitoring Unit (SKAI) and the compliance function; as well as
kepatuhan terhadap seluruh ketentuan regulator, monitoring compliance with all regulatory requirements,
termasuk Otoritas Jasa Keuangan (OJK), Bank Indonesia, particularly those issued by the Financial Services
dan peraturan perundang-undangan yang berlaku. Authority (OJK), Bank Indonesia, and applicable laws
Selain itu, Dewan Komisaris juga memastikan bahwa and regulations. In addition, the Board of Commissioners
sistem pelaporan, termasuk pelaporan manajemen risiko ensures that reporting systems, including risk management
dan kepatuhan, berjalan secara tepat waktu, akurat, dan and compliance reporting, are carried out in a timely,
transparan sebagai dasar pengambilan keputusan yang accurate, and transparent manner as a basis for prudent
prudent. decision-making.
Dalam pelaksanaannya, Dewan Komisaris didukung oleh In carrying out its duties, the Board of Commissioners
komite-komite di bawahnya, yaitu Komite Audit, Komite is supported by its committees, namely the Audit
Pemantau Risiko, serta Komite Remunerasi dan Nominasi, Committee, the Risk Monitoring Committee, and the
yang secara aktif melakukan telaah dan memberikan Remuneration and Nomination Committee, which
rekomendasi terkait berbagai aspek tata kelola, seperti actively review and provide recommendations on
kualitas laporan keuangan, efektivitas manajemen risiko, various aspects of corporate governance, such as the
kecukupan kebijakan dan prosedur, serta pengelolaan quality of financial reports, the effectiveness of risk
sumber daya manusia yang berintegritas. Sinergi antara management, the adequacy of policies and procedures,
Dewan Komisaris dan komite-komite tersebut menjadi and the management of human resources with integrity.
elemen penting dalam memastikan bahwa penerapan The synergy between the Board of Commissioners and
GCG berjalan secara efektif dan berkesinambungan. these committees is a key element in ensuring that the
implementation of GCG is effective and sustainable.
Sebagaimana tercermin dalam laporan tahunan As reflected in previous annual reports, the Bank
sebelumnya, Bank terus mengembangkan praktik continues to develop governance practices based
tata kelola yang berlandaskan prinsip Transparansi, on the principles of Transparency, Accountability,
Akuntabilitas, Tanggung Jawab, Independensi, dan Responsibility, Independence, and Fairness (TARIF). The
Kewajaran (TARIF). Dewan Komisaris menilai bahwa Board of Commissioners considers that, in general, the
secara umum struktur dan kerangka GCG yang dimiliki Bank’s GCG structure and framework are adequate
Bank telah memadai dan sesuai dengan ketentuan and in line with applicable regulations. Nevertheless,
yang berlaku. Namun demikian, seiring dengan in line with increasing business complexity, regulatory
meningkatnya kompleksitas bisnis, dinamika regulasi, dynamics, and evolving risks, particularly in the areas
serta perkembangan risiko, khususnya di bidang digital of digital and information technology, the Board of
dan teknologi informasi, Dewan Komisaris menekankan Commissioners emphasizes the need for continuous
perlunya penguatan yang berkelanjutan. enhancement.
Ke depan, Dewan Komisaris mendorong Direksi untuk Going forward, the Board of Commissioners encourages
terus meningkatkan kualitas implementasi GCG, antara the Board of Directors to continuously enhance the quality
lain melalui penguatan budaya risiko dan kepatuhan of GCG implementation, including by strengthening risk
di seluruh organisasi, peningkatan efektivitas sistem and compliance culture across the organization, improving
pengendalian internal berbasis teknologi, optimalisasi the effectiveness of technology-based internal control
penerapan three lines of defense, serta penguatan systems, optimizing the implementation of the three lines
mekanisme whistleblowing system sebagai bagian of defense, and reinforcing the whistleblowing system as
dari upaya pencegahan fraud. Whistleblowing System part of fraud prevention efforts. The whistleblowing system
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(WBS) ini berperan sebagai sarana pelaporan atas (WBS) serves as a reporting mechanism for suspected
dugaan pelanggaran, fraud, penyalahgunaan wewenang, violations, fraud, abuse of authority, conflicts of interest,
benturan kepentingan, maupun tindakan yang tidak and actions that are not in accordance with the Code of
sesuai dengan kode etik dan ketentuan yang berlaku. Conduct and applicable regulations. With an effective WBS
Dengan implementasi WBS yang efektif, Dewan Komisaris implementation, the Board of Commissioners is confident
meyakini Perseroan dapat semakin memperkuat budaya that the Company can further strengthen its culture of
integritas, mencegah potensi kerugian, menjaga reputasi integrity, prevent potential losses, safeguard the Bank’s
Bank, serta mendukung stabilitas dan pertumbuhan reputation, and support sustainable business stability and
usaha yang berkelanjutan. growth.
Pengawasan terhadap Manajemen Risiko Oversight of Risk Management and
dan Kepatuhan Compliance
Dewan Komisaris menjalankan fungsi pengawasan The Board of Commissioners carries out its risk
Manajemen Risiko secara aktif dan berkelanjutan melalui management oversight function actively and
dukungan Komite Pemantau Risiko, Komite Audit, serta continuously with the support of the Risk Monitoring
Komite Remunerasi dan Nominasi. Melalui forum rapat Committee, the Audit Committee, and the Nomination
berkala, evaluasi laporan manajemen, serta pembahasan and Remuneration Committee. Through regular meetings,
profil risiko Bank, Dewan Komisaris memastikan bahwa evaluation of management reports, and discussions
penerapan manajemen risiko telah berjalan secara on the Bank’s risk profile, the Board of Commissioners
terintegrasi dan selaras dengan strategi bisnis serta risk ensures that risk management has been implemented
appetite yang telah ditetapkan. Pengawasan mencakup in an integrated manner and aligned with the Bank’s
seluruh aspek risiko utama, termasuk risiko kredit, risiko business strategy and established risk appetite. The
likuiditas, risiko operasional, risiko pasar, serta risiko oversight covers all key risk aspects, including credit
teknologi informasi yang semakin relevan seiring dengan risk, liquidity risk, operational risk, market risk, as well
akselerasi digitalisasi layanan perbankan. as information technology risk, which has become
increasingly relevant in line with the acceleration of
banking digitalization.
Dewan Komisaris menilai bahwa secara umum kerangka The Board of Commissioners assesses that, in general,
Sistem Manajemen Risiko Bank telah memadai dan the Bank’s Risk Management System framework is
telah diimplementasikan sesuai ketentuan regulator. adequate and has been implemented in accordance
Hal ini tercermin dari indikator kualitas aset yang masih with regulatory requirements. This is reflected in the
terjaga dengan rasio NPL Gross sebesar 2,27% serta NPL Bank’s asset quality indicators, which remain sound, with
Net sebesar 0,85%. Namun demikian, Dewan Komisaris a gross NPL ratio of 2.27% and a net NPL ratio of 0.85%.
memandang bahwa meningkatnya kompleksitas However, the Board of Commissioners believes that
dinamika risiko, khususnya terkait tekanan terhadap the increasing complexity of risk dynamics, particularly
likuiditas dan profitabilitas, memerlukan penguatan regarding pressures on liquidity and profitability, requires
lebih lanjut pada aspek implementasi dan efektivitas further strengthening in the areas of implementation
pengelolaan risiko. and the effectiveness of risk management.
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Dalam konteks tersebut, Dewan Komisaris memberikan In this context, the Board of Commissioners pays
perhatian terhadap beberapa area prioritas yang perlu close attention to several priority areas that require
ditingkatkan oleh Direksi. Pertama, penguatan Early improvement by the Board of Directors. First,
Warning System kualitas aset, termasuk peningkatan strengthening the Early Warning System for asset
deteksi dini atas potensi penurunan kualitas kredit, quality, including enhancing early detection of potential
pengawasan portofolio restrukturisasi, percepatan credit quality deterioration, monitoring the restructuring
penyelesaian kredit bermasalah serta optimalisasi aset portfolio, accelerating the resolution of non-performing
yang diambil alih (AYDA). Kedua, penguatan pengelolaan loans, and optimizing foreclosed assets (AYDA).
risiko likuiditas secara lebih proaktif, mengingat Second, strengthening liquidity risk management in a
struktur pendanaan Bank yang masih didominasi oleh more proactive manner, given that the Bank’s funding
dana berbiaya tinggi serta rasio intermediasi yang structure is still dominated by high-cost funds and the
relatif rendah, kondisi ini memerlukan pengelolaan relatively low intermediation ratio. This condition calls
aset-liabilitas (ALMA) yang lebih optimal, disiplin, dan for more optimal, disciplined, and integrated asset-
terintegrasi. liability management (ALMA).
Ketiga, Dewan Komisaris menekankan pentingnya Third, the Board of Commissioners emphasizes the
penguatan budaya risiko di seluruh organisasi sebagai importance of strengthening risk culture across the
fondasi utama dalam penerapan manajemen risiko organization as a fundamental basis for effective risk
yang efektif. Hal ini mencakup peningkatan kesadaran management implementation. This includes enhancing risk
risiko di seluruh lini bisnis (first line), penguatan fungsi awareness across all business lines (first line), strengthening
pengawasan risiko dan kepatuhan (second line), serta risk oversight and compliance functions (second line), and
optimalisasi peran audit internal (third line) dalam optimizing the role of internal audit (third line) within the three
kerangka three lines of defense. Integrasi antara fungsi lines of defense framework. Integration between business
bisnis, manajemen risiko, dan kepatuhan menjadi kunci functions, risk management, and compliance is key to ensuring
dalam memastikan bahwa setiap keputusan bisnis telah that every business decision has comprehensively considered
mempertimbangkan risiko secara komprehensif. associated risks.
Selain itu, Dewan Komisaris juga menyoroti pentingnya In addition, the Board of Commissioners highlights
penguatan pengelolaan risiko operasional dan risiko the importance of strengthening the management
teknologi informasi, khususnya dalam menghadapi of operational risk and information technology risk,
peningkatan ancaman siber dan ketergantungan particularly in response to increasing cyber threats
terhadap sistem digital. Bank perlu memastikan and growing dependence on digital systems. The Bank
keandalan infrastruktur TI, efektivitas sistem keamanan needs to ensure the reliability of its IT infrastructure, the
informasi, serta kesiapan business continuity plan effectiveness of its information security systems, and the
(BCP) dan disaster recovery plan (DRP) untuk menjaga readiness of its Business Continuity Plan (BCP) and Disaster
keberlangsungan operasional, meskipun terjadi Recovery Plan (DRP) to maintain operational continuity,
gangguan atau serangan cyber. Di sisi lain, fungsi even in the event of disruptions or cyberattacks. On
kepatuhan terus didorong untuk menjalankan perannya the other hand, the compliance function continues to
secara independen dan efektif dalam memastikan be encouraged to perform its role independently and
bahwa seluruh aktivitas Bank telah sesuai dengan effectively in ensuring that all Bank activities comply
ketentuan regulator, termasuk Otoritas Jasa Keuangan with regulatory requirements, including those of the
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(OJK), serta prinsip kehati-hatian yang berlaku. Dewan Financial Services Authority (OJK), as well as applicable
Komisaris menekankan bahwa kepatuhan tidak hanya prudential principles. The Board of Commissioners
bersifat administratif, tetapi harus menjadi bagian dari emphasizes that compliance should not merely be
budaya organisasi yang melekat dalam setiap aktivitas administrative in nature, but must become an integral
bisnis. part of the organizational culture embedded in every
business activity.
Dengan penguatan yang berkelanjutan pada seluruh With continuous strengthening across all these aspects,
aspek tersebut, Dewan Komisaris meyakini bahwa the Board of Commissioners believes that the Bank will
Bank akan memiliki ketahanan yang lebih baik dalam have greater resilience in facing future risk dynamics,
menghadapi dinamika risiko ke depan, sekaligus while also being able to support the achievement of
mampu mendukung pencapaian kinerja yang sehat dan sound and sustainable performance.
berkelanjutan.
Pengawasan terhadap Pengembangan SDM Oversight of Human Capital Development
Dewan Komisaris juga memberikan perhatian yang The Board of Commissioners also places significant
besar terhadap pengelolaan sumber daya manusia attention on human capital management as one of
(SDM) sebagai salah satu faktor kunci dalam mendukung the key factors in supporting the success of the
keberhasilan transformasi dan keberlanjutan bisnis Bank’s transformation and business sustainability.
Bank. Pengawasan difokuskan pada pengembangan Oversight is focused on the development of employee
kompetensi karyawan yang selaras dengan kebutuhan competencies aligned with the Bank’s strategic needs,
strategis Bank, khususnya dalam menghadapi dinamika particularly in responding to the increasingly complex
industri perbankan yang semakin kompleks dan and technology-driven banking industry. The Board
berbasis teknologi. Dewan Komisaris mendorong Direksi of Commissioners encourages the Board of Directors
untuk memastikan tersedianya program pelatihan dan to ensure the availability of structured, continuous,
pengembangan yang terstruktur, berkelanjutan, serta and competency-based training and development
berbasis kebutuhan kompetensi (competency-based programs, including strengthening competencies in
development), termasuk penguatan kompetensi di risk management, compliance, digital banking, and
bidang manajemen risiko, kepatuhan, digital banking, dan data analytics. In addition, leadership development is
analitik data. Selain itu, pengembangan kepemimpinan also a key focus to prepare future leaders capable of
(leadership development) juga menjadi perhatian addressing upcoming business challenges.
utama guna menyiapkan kader pimpinan yang mampu
menjawab tantangan bisnis ke depan.
Di sisi lain, Dewan Komisaris menilai bahwa aspek retensi On the other hand, the Board of Commissioners considers that
talenta dan perencanaan suksesi (succession planning) talent retention and succession planning need to be further
perlu terus diperkuat secara lebih sistematis dan terukur. strengthened in a more systematic and measurable manner.
Hal ini mencakup strategi remunerasi, pengembangan This includes remuneration strategies, the development of clear
jalur karier yang jelas, serta peningkatan employee career path, and the enhancement of employee engagement.
engagement. Dewan Komisaris juga menekankan The Board of Commissioners also emphasizes the importance
pentingnya kesiapan kader untuk mengisi posisi-posisi of ensuring the readiness of successors to fill key positions on
kunci secara berkelanjutan, sehingga kesinambungan a sustainable basis, so that leadership continuity can be well
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kepemimpinan dapat terjaga dengan baik. Identifikasi maintained. The identification and development of the talent
dan pengembangan talent pool perlu dilakukan secara pool should be carried out more proactively, based on both
lebih proaktif berbasis kinerja dan potensi. performance and potential.
Selain aspek kompetensi dan talenta, Dewan Komisaris In addition to competency and talent aspects, the Board of
juga menekankan penguatan budaya integritas dan Commissioners also emphasizes strengthening a culture of
kepatuhan sebagai fondasi utama dalam pengelolaan integrity and compliance as a fundamental basis in human
SDM. Budaya organisasi yang menjunjung tinggi nilai- capital management. An organizational culture that upholds
nilai etika, transparansi, dan akuntabilitas harus terus ethical values, transparency, and accountability must be
diperkuat melalui internalisasi kode etik, penerapan continuously reinforced through the internalization of the
sistem pelaporan pelanggaran (whistleblowing system), code of conduct, implementation of a whistleblowing system,
serta pengawasan terhadap kepatuhan individu and oversight of compliance at both individual and unit levels.
maupun unit kerja. Dewan Komisaris memandang The Board of Commissioners views that strategic, measurable,
bahwa pengelolaan SDM yang strategis, terukur, dan and culture-based human capital management will be key
berbasis budaya yang kuat akan menjadi kunci dalam to improving organizational performance, strengthening
meningkatkan kinerja organisasi, memperkuat ketahanan the Bank’s resilience, and supporting the achievement of
Bank, serta mendukung pencapaian transformasi bisnis sustainable business transformation.
yang berkelanjutan.
Pengawasan terhadap Pengembangan Oversight of IT Development and
TI dan Digitalisasi Digitalization
Dewan Komisaris memandang bahwa pengembangan The Board of Commissioners views that the development
teknologi informasi dan digitalisasi pada tahun 2025 of information technology and digitalization in 2025
merupakan salah satu pilar strategis dalam memperkuat represents one of the strategic pillars in strengthening
daya saing Bank Artha Graha Internasional seiring the competitiveness of Bank Artha Graha Internasional, in
perubahan perilaku nasabah dan dinamika industri line with changing customer behavior and the increasingly
perbankan yang semakin berbasis teknologi. Dewan technology-driven dynamics of the banking industry. The
Komisaris mencatat bahwa Direksi telah melakukan Board of Commissioners notes that the Board of Directors
berbagai inisiatif untuk meningkatkan kapabilitas layanan has undertaken various initiatives to enhance digital service
digital, termasuk pengembangan kanal elektronik, capabilities, including the development of electronic
peningkatan kualitas layanan mobile banking, serta channels, improvements in mobile banking service quality,
integrasi sistem untuk mendukung efisiensi operasional. and system integration to support operational efficiency.
Langkah-langkah tersebut dinilai tepat dalam menjawab These measures are considered appropriate in responding
kebutuhan nasabah akan layanan yang cepat, mudah to customer needs for fast, convenient, and secure
dan aman dalam bertransaksi. transaction services.
Namun demikian, Dewan Komisaris menekankan Nevertheless, the Board of Commissioners emphasizes
bahwa pengembangan teknologi informasi tidak hanya that the development of information technology should
berfokus pada peningkatan layanan, tetapi juga harus not only focus on service enhancement but must also
mampu memberikan kontribusi nyata terhadap kinerja deliver tangible contributions to the Bank’s financial
keuangan Bank. Dalam konteks ini, digitalisasi diharapkan performance. In this context, digitalization is expected
mampu mendorong peningkatan dana murah (CASA), to drive the growth of low-cost funds (CASA), expand
memperluas basis nasabah, serta meningkatkan fee- the customer base, and increase fee-based income
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based income melalui optimalisasi ekosistem digital. through the optimization of the digital ecosystem. In
Selain itu, Dewan Komisaris juga menyoroti pentingnya addition, the Board of Commissioners highlights the
peningkatan efisiensi operasional melalui otomatisasi importance of improving operational efficiency through
proses bisnis dan pemanfaatan analitik data guna business process automation and the utilization of data
mendukung pengambilan keputusan yang lebih cepat analytics to support faster and more accurate decision-
dan akurat. making.
Sejalan dengan meningkatnya ketergantungan In line with the increasing reliance on technology, the
terhadap teknologi, Dewan Komisaris memberikan Board of Commissioners places particular attention on
perhatian khusus terhadap aspek keamanan sistem system security and the management of information
dan pengelolaan risiko teknologi informasi. Penguatan technology risks. Strengthening cybersecurity, developing
keamanan siber, pengembangan sistem deteksi fraud, fraud detection systems, and ensuring the readiness of
serta kesiapan business continuity plan (BCP) dan business continuity plans (BCP) and disaster recovery
disaster recovery plan (DRP) menjadi prioritas utama plans (DRP) are key priorities in maintaining service
dalam menjaga keandalan layanan dan perlindungan reliability and safeguarding customer data. The Board of
data nasabah. Dewan Komisaris juga mendorong Direksi Commissioners also encourages the Board of Directors
untuk memastikan bahwa transformasi digital dilakukan to ensure that digital transformation is carried out in
secara terukur, terintegrasi, dan selaras dengan strategi a measured, integrated, and business-aligned manner,
bisnis Bank, sehingga tidak hanya meningkatkan kualitas so that it not only enhances service quality but also
layanan, tetapi juga mendukung pencapaian kinerja yang supports the achievement of sustainable performance
berkelanjutan di masa mendatang. in the future.
Penilaian Kinerja Komite di Bawah Assessment of the Performance of Committees
Dewan Komisaris under the Board of Commissioners
Sepanjang tahun 2025, Dewan Komisaris menilai Throughout 2025, the Board of Commissioners considers
bahwa komite-komite di bawah Dewan Komisaris telah that the committees under its supervision have carried
menjalankan fungsi dan tanggung jawabnya secara out their functions and responsibilities effectively.
efektif.
Komite Audit telah berperan aktif dalam memastikan The Audit Committee has played an active role in ensuring
kualitas laporan keuangan, efektivitas pengendalian the quality of financial reporting, the effectiveness
internal, serta independensi fungsi audit internal of internal control, as well as the independence of
dan eksternal. Komite Pemantau Risiko secara aktif internal and external audit functions. The Risk Oversight
mendukung pelaksanaan fungsi pengawasan risiko (risk Committee actively supports the performance of risk
oversight) untuk memastikan mitigasi risiko berjalan oversight functions to ensure that risk mitigation is
efektif dan selaras dengan kebijakan manajemen risiko effective and aligned with the Bank’s risk management
Bank. policies.
Komite Remunerasi dan Nominasi telah menjalankan The Nomination and Remuneration Committee has
fungsi dalam memastikan kebijakan remunerasi yang performed its role in ensuring competitive remuneration
kompetitif serta mendukung proses suksesi dan policies and succession processes, as well as human
pengembangan SDM yang selaras dengan kebutuhan capital development aligned with business needs.
bisnis.
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Evaluasi terhadap kinerja komite-komite dilakukan The performance of the committees is evaluated
secara berkala dan hasilnya menjadi dasar rekomendasi on a regular basis, and the results serve as the basis
kepada Direksi guna peningkatan kinerja secara for recommendations to the Board of Directors for
berkelanjutan. continuous performance improvement.
Pandangan Dewan Komisaris atas Prospek Board of Commissioners’ View on Business
Usaha Prospects
Ekonomi Global diproyeksikan akan mengalami laju Global economic growth is projected to reach 2.4% in
pertumbuhan 2,4% pada 2026. Amerika Serikat sendiri 2026. The United States is expected to grow by 1.6%
diproyeksikan sebesar 1,6% pada 2026, sedangkan in 2026, while China is projected to remain at 4.0%.
Tiongkok bertahan di 4,0%. Ekonomi emerging market Emerging market economies are forecasted to grow
diproyeksikan menjadi 3,8%. Di Indonesia sendiri by 3.8%. Meanwhile, Indonesia is targeting economic
menargetkan laju pertumbuhan ekonomi di atas 5,2% di growth above 5.2% in 2026, with inflation maintained
tahun 2026 dengan laju inflasi di kisaran 1,5%-3,5%. within the range of 1.5%–3.5%.
Rasio Alat Likuid terhadap Dana Pihak Ketiga (AL/DPK) The banking industry’s Liquidity Coverage Ratio (Liquid
perbankan di Indonesia pada September 2025 berada Assets to Third-Party Funds/AL/DPK) in Indonesia stood
di 29,30%. Bank terus menjaga ketahanan likuiditas serta at 29.30% as of September 2025. The Bank continues
pengelolaannya dengan optimal dan prudent dalam to maintain liquidity resilience and manage it optimally
penempatan instrumen keuangan yang menghasilkan and prudently by placing funds in financial instruments
yield relatif tinggi dengan sumber yang murah (low cost) that generate relatively high yields sourced from low-
namun dengan tetap memperhatikan risk appetite dan cost funds, while still adhering to the Bank’s risk appetite
tolerance bank. and tolerance.
Bank Artha Graha Internasional sebagai bank swasta Bank Artha Graha Internasional, as a national private
nasional akan terus membangun hubungan dengan bank, will continue to build relationships with other
bank-bank yang ada baik Swasta, Pemerintah maupun banks—both private, state-owned, and regional—through
Bank Daerah melalui Kerjasama reciprocal berupa money reciprocal cooperation such as money market lines and
market line dan GMRA (Global Master Repurchase the Global Master Repurchase Agreement (GMRA), in
Agreement) untuk mendukung program Bank Indonesia support of Bank Indonesia’s program to develop a more
yang akan meningkatkan pasar keuangan yang inklusif inclusive and robust financial market.
dan tangguh.
Di samping itu, Bank Artha Graha Internasional akan In addition, Bank Artha Graha Internasional will continue
terus mengoptimalkan pendapatan dari pengelolaan to optimize income from fund management (yield
dana (yield enhancement), dengan tetap fokus pada enhancement), while maintaining focus on meeting the
pemenuhan rasio-rasio yang telah ditentukan oleh financial ratios stipulated by the regulator.
Regulator.
Dewan Komisaris merekomendasikan agar Direksi dalam The Board of Commissioners recommends that the
penyusunan Rencana Bisnis Bank (RBB) tahun 2026 Board of Directors, in preparing the Bank Business Plan
tetap mengedepankan prinsip kehati-hatian dengan for 2026, continue to uphold prudential principles by
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menetapkan target bisnis yang realistis dan terukur, setting realistic and measurable business targets, in
sejalan dengan kondisi Perseroan yang pada tahun line with the Company’s condition, which recorded a
sebelumnya membukukan rugi akibat pembentukan loss in the previous year due to the establishment of
CKPN atas Agunan Yang Diambil Alih (AYDA). impairment reserves on foreclosed collateral.
Prioritas strategis diarahkan pada pemulihan kinerja Strategic priorities are directed toward the gradual
profitabilitas secara bertahap melalui penguatan kualitas recovery of profitability through strengthening asset
aset, percepatan penyelesaian AYDA, serta penyaluran quality, accelerating the resolution of foreclosed assets,
kredit secara selektif pada segmen yang memiliki profil and selectively expanding lending to segments with
risiko dan imbal hasil yang seimbang. Selain itu, Direksi balanced risk-return profiles. In addition, the Board
diharapkan meningkatkan disiplin dalam pengendalian of Directors is expected to enhance cost discipline
biaya dan efisiensi operasional guna memperbaiki and operational efficiency to improve the Company’s
struktur keuangan Perseroan. financial structure.
Perubahan Komposisi Dewan Komisaris Changes in the Composition of the Board
of Commissioners
Tahun 2025, komposisi Dewan Komisaris Bank Artha Throughout 2025, there were no changes in the
Graha Internasional tidak mengalami perubahan, yaitu: composition of the Board of Commissioners of Bank
Artha Graha Internasional. The composition is as follows:
Komisaris Utama/Komisaris Independen | President Commissioner/ Kiki Syahnakri
Independent Commissioner
Wakil Komisaris Utama | Vice President Commissioner Tomy Winata
Wakil Komisaris Utama | Vice President Commissioner Sugianto Kusuma
Komisaris Independen | Independent Commissioner Elizawatie Simon
Komisaris Independen | Independent Commissioner Pesta Uli Sitanggang
Penutup Closing
Dewan Komisaris menyampaikan apresiasi kepada The Board of Commissioners expresses its appreciation
Direksi dan seluruh karyawan atas dedikasi dan kerja to the Board of Directors and all employees for their
keras yang telah diberikan sepanjang tahun 2025. Dewan dedication and hard work throughout 2025. The Board
Komisaris juga mengucapkan terima kasih kepada of Commissioners also extends its gratitude to the
Pemegang Saham, Nasabah, Regulator, serta seluruh Shareholders, Customers, Regulators, and all Stakeholders
Pemangku Kepentingan atas dukungan dan kepercayaan for their support and trust in the Bank.
yang diberikan kepada Bank.
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Ke depan, Dewan Komisaris akan terus menjalankan Going forward, the Board of Commissioners will continue
fungsi pengawasan secara independen dan objektif, to carry out its supervisory function in an independent
serta memberikan arahan strategis guna memastikan and objective manner, as well as provide strategic
bahwa Bank dapat tumbuh secara sehat, berkelanjutan, direction to ensure that the Bank can grow in a healthy
dan memberikan nilai tambah bagi seluruh pemangku and sustainable manner and deliver added value to all
kepentingan. stakeholders.
Jakarta, 30 Maret 2026 | Jakarta, March 30, 2026
Atas Nama Dewan Komisaris
On behalf of the Board of Commissioners
PT Bank Artha Graha Internasional Tbk
Kiki Syahnakri
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
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LAPORAN DEWAN DIREKSI
Board of Directors Report
Andy Kasih
Direktur Utama
President Director
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Pemegang Saham dan Pemangku Kepentingan Distinguished Shareholders and Stakeholders,
yang kami hormati,
Puji syukur kami panjatkan kepada Tuhan Yang Maha Esa, We express our deepest gratitude to Almighty God for
atas rahmat dan karunia-Nya sehingga PT Bank Artha His blessings and grace, which have enabled PT Bank
Graha Internasional Tbk (“BAGI” atau “Bank”) dapat Artha Graha Internasional Tbk (“BAGI” or the “Bank”)
menjalankan kegiatan usaha sepanjang tahun buku 2025 to carry out its business activities throughout 2025
di tengah dinamika ekonomi global dan domestik yang amid the dynamic and challenging global and domestic
penuh tantangan. economic environment.
Dalam menghadapi kondisi tersebut, Perseroan In addressing these conditions, the Company has
mengambil langkah strategis yang berfokus pada taken strategic measures focused on strengthening
penguatan fundamental usaha, penerapan prinsip its business fundamentals, implementing prudent
kehati-hatian, pengelolaan risiko yang disiplin, serta principles, disciplined risk management, and accelerating
akselerasi transformasi bisnis. Seluruh kebijakan business transformation. All of these policies are
tersebut dijalankan sejalan dengan tema Laporan carried out in line with the 2025 Annual Report theme,
Tahunan 2025, yaitu “Menjaga Stabilitas dan Mendorong namely “Maintaining Stability and Driving Growth.”
Pertumbuhan”. Bagi Perseroan, stabilitas merupakan For the Company, stability serves as the fundamental
fondasi utama untuk membangun pertumbuhan yang foundation for building healthy, sustainable growth that
sehat, berkelanjutan, dan bernilai tambah bagi seluruh delivers added value for all stakeholders.
pemangku kepentingan.
Tinjauan Kondisi Ekonomi dan Industri Overview of Economic Conditions and
Perbankan the Banking Industry
Tahun 2025 ditandai dengan perekonomian global The year 2025 was marked by moderate global economic
yang masih tumbuh moderat di tengah ketidakpastian growth amid geopolitical uncertainty, relatively high
geopolitik, suku bunga global yang relatif tinggi, serta global interest rates, and fragmentation in international
fragmentasi perdagangan internasional. Kondisi tersebut trade. These conditions led to increased financial
berdampak pada volatilitas pasar keuangan dan market volatility and higher funding costs across various
meningkatnya biaya pendanaan di berbagai negara, countries, including emerging markets.
termasuk emerging markets.
Di tengah tantangan global tersebut, perekonomian Amid these global challenges, the Indonesian economy
Indonesia menunjukkan daya tahan yang baik dengan demonstrated strong resilience, recording growth of
pertumbuhan sekitar 5,11%, didukung konsumsi domestik, around 5.11%, supported by domestic consumption,
investasi, dan kesinambungan pembangunan nasional. investment, and the continuity of national development
Inflasi tetap terkendali dan stabilitas sistem keuangan programs. Inflation remained under control, and financial
terjaga melalui sinergi kebijakan fiskal, moneter, dan system stability was maintained through the synergy of
sektor keuangan. fiscal, monetary, and financial sector policies.
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Namun demikian, likuiditas di industri keuangan nasional However, liquidity conditions in the domestic financial
cenderung lebih ketat. Persaingan penghimpunan dana industry became tighter. Competition in raising third-
pihak ketiga meningkat, khususnya untuk dana murah party funds intensified, particularly for low-cost funds,
(CASA), sehingga mendorong kenaikan cost of fund dan leading to higher cost of funds and putting pressure on
memberi tekanan pada margin bunga bersih industri the banking industry’s net interest margin.
perbankan.
Di sisi intermediasi, pertumbuhan kredit tetap positif namun On the intermediation side, credit growth remained
lebih selektif. Perbankan cenderung mengedepankan positive but more selective. Banks increasingly prioritized
kualitas aset, kecukupan modal, serta kehati-hatian asset quality, capital adequacy, and prudence in
dalam ekspansi pembiayaan guna mengantisipasi risiko expanding financing activities to anticipate both
eksternal dan domestik. external and domestic risks.
Dalam konteks tersebut, tahun 2025 menjadi momentum In this context, 2025 became an important milestone
penting bagi industri perbankan untuk menyeimbangkan for the banking industry to balance stability, efficiency,
antara stabilitas, efisiensi, transformasi digital, dan digital transformation, and quality growth. The Company
pertumbuhan yang berkualitas. Perseroan merespons responded to these conditions through a measured,
kondisi ini melalui strategi yang terukur, disiplin, dan disciplined, and adaptive strategy.
adaptif.
Strategi dan Kebijakan Strategis Tahun Strategy and Strategic Policies in 2025
2025
Memasuki tahun 2025, Perseroan menetapkan arah kebijakan Entering 2025, the Company established its general policy
umum yang berfokus pada penguatan fundamental usaha direction focusing on strengthening business fundamentals
sebagai respons atas dinamika industri perbankan yang semakin in response to increasingly complex dynamics in the banking
kompleks. Direksi memandang bahwa untuk menjaga stabilitas industry. The Board of Directors is of the view that, in order
dan mendorong pertumbuhan, perbaikan harus dilakukan to maintain stability and drive growth, improvements must
secara menyeluruh dan terintegrasi, mencakup aspek bisnis, be carried out comprehensively and in an integrated manner,
manajemen risiko, sumber daya manusia, serta infrastruktur covering business aspects, risk management, human resources,
teknologi. Oleh karena itu, peningkatan kompetensi SDM dan and technology infrastructure. Therefore, enhancing employee
modernisasi sistem menjadi prioritas utama guna membangun competencies and modernizing systems have become key
organisasi yang lebih adaptif, efisien, dan berkelanjutan. priorities to build a more adaptive, efficient, and sustainable
organization.
Dalam menjalankan fungsi intermediasi, Perseroan menerapkan In carrying out its intermediation function, the
prinsip kehati-hatian secara lebih selektif, khususnya dalam Company applies a more selective prudential principle,
penyaluran kredit baru. Proses pemberian kredit dilakukan particularly in new loan disbursements. The credit
dengan mempertimbangkan kinerja historis sekaligus granting process considers both historical performance
prospek usaha debitur ke depan (forward looking), and the forward-looking prospects of debtors, in
sesuai ketentuan regulator. Pada saat yang sama, accordance with regulatory requirements. At the
Perseroan memperkuat monitoring terhadap portofolio same time, the Company strengthens monitoring of its
eksisting, khususnya kredit restrukturisasi dan debitur existing portfolio, particularly restructured loans and
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dalam kategori Dalam Perhatian Khusus, guna menjaga borrowers categorized under Special Mention accounts,
kualitas aset serta meminimalkan potensi pemburukan to maintain asset quality and minimize potential risk
risiko. deterioration.
Di sisi pemulihan aset, Perseroan menjalankan langkah On the asset recovery side, the Company undertakes
proaktif melalui penguatan fungsi collection, kerja sama proactive measures through strengthening its collection
dengan pihak ketiga, serta percepatan penyelesaian function, collaborating with third parties, and accelerating the
aset non-produktif melalui strategi penjualan yang resolution of non-productive assets through more effective
lebih efektif. Upaya tersebut merupakan bagian dari disposal strategies. These efforts form part of the strategy
strategi meningkatkan kualitas aset, menjaga fleksibilitas to improve asset quality, maintain liquidity flexibility, and
likuiditas, dan memperkuat kapasitas Bank untuk kembali strengthen the Bank’s capacity to resume healthy growth.
tumbuh secara sehat.
Untuk mendorong pertumbuhan bisnis, Perseroan melakukan To drive business growth, the Company undertakes selective
ekspansi secara selektif melalui pengembangan nasabah expansion through ecosystem-based customer development
baru berbasis ekosistem (value chain), referral business, (value chain), referral business, and optimization of up-
serta optimalisasi up selling dan cross selling dari selling and cross-selling from existing customers. On
nasabah eksisting. Pada sisi pendanaan, Perseroan the funding side, the Company prioritizes strengthening
memprioritaskan penguatan dana murah (CASA) melalui low-cost funding through B2B2C-based customer
strategi akuisisi nasabah berbasis B2B2C, payroll, dan acquisition strategies, payroll initiatives, and enhanced
peningkatan customer engagement melalui layanan customer engagement through more responsive and
yang lebih responsif serta bernilai tambah. value-added services.
Sejalan dengan transformasi bisnis, Perseroan terus In line with business transformation, the Company
meningkatkan kontribusi fee-based income melalui continues to increase its contribution from fee-based
optimalisasi layanan digital seperti aplikasi AGI, transaksi income through the optimization of digital services such
QRIS, API Management, treasury, serta layanan transaksi as the AGI application, QRIS transactions, API management,
operasional lainnya. Strategi diversifikasi pendapatan ini treasury, and other operational transaction services. This
menjadi penting untuk memperkuat profitabilitas dan income diversification strategy is essential to strengthen
mengurangi ketergantungan pada pendapatan bunga di profitability and reduce reliance on interest income amid
tengah tekanan margin industri. pressure on industry margins.
Dalam menghadapi persaingan yang semakin ketat, In facing increasingly intense competition, the Company
Perseroan memilih strategi pertumbuhan yang terukur adopts a measured growth strategy through deeper market
melalui pendalaman pasar pada segmen UMKM, komunitas penetration in the MSME segment, local communities, and
lokal, dan nasabah payroll di wilayah operasional Bank. payroll customers within the Bank’s operational areas. In
Selaras dengan komitmen keberlanjutan, Perseroan juga alignment with its sustainability commitment, the Company
mulai mengintegrasikan prinsip ESG, taksonomi hijau, dan has also begun integrating ESG principles, green taxonomy,
pembiayaan berwawasan lingkungan ke dalam strategi and environmentally responsible financing into its business
bisnis. Dengan keseluruhan kebijakan tersebut, Direksi strategy. Through these policies, the Board of Directors
menegaskan komitmen untuk menjaga stabilitas usaha reaffirms its commitment to maintaining business stability
sekaligus membangun fondasi pertumbuhan yang sehat while building a solid foundation for healthy and sustainable
dan berkelanjutan di masa mendatang. growth in the future.
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Tantangan yang Dihadapi Key Challenges
Tahun 2025 merupakan periode yang penuh tantangan The year 2025 presented significant challenges for the
bagi Perseroan, terutama dipengaruhi oleh kondisi pasar Company, largely driven by a sluggish property market
properti yang masih lesu serta daya beli masyarakat and consumer purchasing power that had yet to fully
yang belum sepenuhnya pulih. Situasi tersebut recover. This situation led to a slowdown in the asset
berdampak pada perlambatan proses pemulihan recovery process, both through debtor repayments and
aset, baik melalui pembayaran kewajiban debitur collateral settlement, thereby increasing the complexity
maupun penyelesaian agunan, sehingga meningkatkan of managing asset quality and the Bank’s liquidity. To
kompleksitas pengelolaan kualitas aset dan likuiditas maintain stability, the Company took proactive measures
Bank. Untuk menjaga stabilitas, Perseroan mengambil by accelerating the resolution of non-productive assets,
langkah proaktif melalui percepatan penyelesaian adjusting sales strategies with competitive pricing
aset non-produktif, penyesuaian strategi penjualan schemes, and optimizing asset management to ensure
dengan skema harga yang kompetitif, serta optimalisasi they remain valuable and marketable.
pengelolaan aset agar tetap memiliki nilai jual yang baik
dan marketable.
Di sisi lain, Perseroan juga menghadapi tantangan yang On the other hand, the Company also faced increasingly
semakin dinamis terkait percepatan transformasi digital dynamic challenges related to the acceleration of
dan meningkatnya risiko siber. Seiring bertambahnya digital transformation and rising cybersecurity risks.
aktivitas transaksi elektronik dan ketergantungan As electronic transaction activities grow and reliance
terhadap sistem digital, kebutuhan akan infrastruktur on digital systems increases, the need for reliable
teknologi yang andal dan aman menjadi semakin and secure technology infrastructure has become
penting. Untuk itu, Perseroan memperkuat fondasi even more critical. To address this, the Company
keamanan informasi melalui penerapan arsitektur Zero strengthened its information security foundation
Trust, pengembangan kapabilitas deteksi dini ancaman through the implementation of a Zero Trust architecture,
melalui Network Detection & Response (NDR) dan the development of early threat detection capabilities
Endpoint Detection & Response (EDR), serta menyiapkan via Network Detection & Response (NDR) and
pembangunan Security Operation Center (SOC) secara Endpoint Detection & Response (EDR), and the gradual
bertahap sebagai bagian dari penguatan ketahanan establishment of a Security Operation Center (SOC) as
operasional. part of efforts to enhance operational resilience.
Selain penguatan sistem, Perseroan memastikan In addition to system strengthening, the Company
bahwa transformasi digital juga didukung oleh kesiapan ensures that digital transformation is supported by
organisasi dan sumber daya manusia. Pengembangan organizational readiness and human capital development.
layanan mobile banking, internet banking, dan API The development of mobile banking, internet banking,
Management terus dilakukan untuk memperluas and API Management services continues to expand the
ekosistem bisnis dan meningkatkan kualitas layanan business ecosystem and improve customer service
nasabah. Pada saat yang sama, Perseroan memperkuat quality. At the same time, the Company strengthens
kompetensi SDM teknologi melalui pelatihan, sertifikasi, the competencies of its technology workforce through
dan penambahan talenta yang relevan. Dengan langkah- training, certification, and recruitment of relevant talent.
langkah tersebut, Perseroan meyakini bahwa tantangan Through these initiatives, the Company believes that
yang dihadapi dapat dikelola secara baik, sehingga Bank the challenges ahead can be well managed, enabling
mampu menjaga stabilitas usaha sekaligus mendorong the Bank to maintain business stability while driving
pertumbuhan yang berkelanjutan. sustainable growth.
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Peran Direksi dalam Perumusan Strategi, The Role of the Board of Directors in Strategy
Kebijakan, serta Monitoring Kinerja Formulation, Policy Setting, and Performance
Monitoring
Sejalan dengan ketentuan Otoritas Jasa Keuangan In line with the regulations of the Financial Services
(OJK), Perseroan secara konsisten menyusun dan Authority (OJK), the Company consistently prepares
menyampaikan Rencana Bisnis Bank (RBB) sebagai and submits the Bank Business Plan as the primary
landasan utama dalam menjalankan kegiatan operasional foundation for conducting operational activities and
dan pengembangan usaha. Dalam konteks tahun 2025 business development. In the context of 2025, which
yang diwarnai tekanan terhadap profitabilitas, kualitas was marked by pressures on profitability, asset quality,
aset, dan likuiditas, Direksi memegang peran strategis and liquidity, The Board of Directors plays a strategic
dalam memastikan bahwa RBB tidak hanya menjadi role in ensuring that the Business Plan and Budget is
dokumen perencanaan, tetapi juga menjadi instrumen not merely a planning document, but also serves as
utama untuk menjaga stabilitas dan mendorong a key instrument in maintaining stability and driving
pertumbuhan secara terukur. Penyusunan RBB diawali measurable growth. The preparation of the RBB begins
dengan evaluasi menyeluruh atas kinerja Perseroan, with a comprehensive evaluation of the Company’s
penelaahan tantangan eksternal maupun internal, serta performance, a review of both external and internal
identifikasi gap antara target dan realisasi sebagai dasar challenges, and the identification of gaps between
perumusan arah kebijakan ke depan. targets and actual performance as the basis for
formulating future policy directions.
Sebagai bagian dari proses tersebut, Direksi menetapkan As part of this process, the Board of Directors
Kebijakan Umum Direksi (KUD) yang mencakup asumsi establishes the Directors’ General Policy, which covers
makroekonomi, strategi pertumbuhan kredit yang lebih macroeconomic assumptions, a more selective credit
selektif, penguatan Dana Pihak Ketiga khususnya CASA, growth strategy, strengthening Third Party Funds
target Net Interest Margin yang realistis, peningkatan particularly CASA, realistic Net Interest Margin targets,
fee-based income, efisiensi biaya, serta sasaran enhancement of fee-based income, cost efficiency,
profitabilitas yang prudent dan terukur. Selain itu, and prudent and measurable profitability targets.
Direksi juga menempatkan penguatan Human Capital In addition, the Board of Directors also prioritizes
dan transformasi teknologi informasi sebagai faktor strengthening Human Capital and information
pendukung utama agar strategi yang ditetapkan dapat technology transformation as key enablers to ensure
diimplementasikan secara efektif. Seluruh rencana effective strategy implementation. The entire plan is
kemudian dikonsolidasikan lintas direktorat, diselaraskan then consolidated across directorates, aligned with the
dengan profil risiko Perseroan, dan diajukan kepada Company’s risk profile, and submitted to the Board of
Dewan Komisaris sebelum disampaikan kepada regulator. Commissioners prior to being delivered to regulators.
Selanjutnya, masing-masing direktorat menyusun strategi Subsequently, each directorate develops integrated
dan program kerja yang terintegrasi untuk mencapai strategies and work programs to achieve the established
target yang telah ditetapkan, termasuk identifikasi faktor targets, including the identification of supporting factors
pendukung (enabler) dan mitigasi risiko yang diperlukan. (enablers) and required risk mitigation measures. The
Direksi kemudian melakukan konsolidasi dan penyesuaian Board of Directors then conducts consolidation and
(fine tuning) terhadap keseluruhan RBB untuk memastikan fine-tuning of the overall RBB to ensure consistency,
konsistensi, kelayakan, serta keselarasan dengan kondisi feasibility, and alignment with current conditions and
aktual dan proyeksi ke depan. RBB yang telah disusun future projections. The finalized RBB is submitted
kemudian diajukan kepada Dewan Komisaris untuk to the Board of Commissioners for approval before
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Sustaining Stability and Driving Growth
mendapatkan persetujuan sebelum disampaikan kepada being delivered to regulators. Once approved, the
regulator. Setelah disahkan, RBB didistribusikan ke seluruh RBB is disseminated to all business units as the
unit kerja sebagai pedoman utama dalam pelaksanaan primary guideline for operational execution and target
operasional dan pencapaian target. achievement.
Dalam pelaksanaannya, Direksi memastikan bahwa In its implementation, the Board of Directors ensures that
strategi yang telah ditetapkan dijalankan secara disiplin the established strategies are executed in a disciplined
melalui mekanisme monitoring dan evaluasi berkala. manner through regular monitoring and evaluation
Pemantauan dilakukan melalui rapat Direksi, management mechanisms. Monitoring is carried out through Board of
committee, serta forum koordinasi rutin mingguan dan Directors meetings, management committee sessions,
bulanan guna memastikan setiap deviasi dapat segera as well as weekly and monthly coordination forums
diidentifikasi dan ditindaklanjuti. Direksi juga menerapkan to ensure that any deviations are promptly identified
pendekatan responsif melalui rapat insidental apabila and addressed. The Board of Directors also applies a
diperlukan, sehingga keputusan strategis dapat diambil responsive approach through ad-hoc meetings when
secara cepat, tepat, dan selaras antar unit kerja. Dengan necessary, enabling strategic decisions to be made
demikian, Direksi tidak hanya berperan sebagai perumus quickly, accurately, and in alignment across business
kebijakan, tetapi juga sebagai penggerak utama dalam units. In this way, the Board of Directors not only acts
memastikan eksekusi strategi berjalan efektif, adaptif, as a policy formulator but also as the key driver in
dan berorientasi pada pertumbuhan berkelanjutan. ensuring that strategy execution is effective, adaptive,
and oriented toward sustainable growth.
Pencapaian Kinerja Bank Tahun 2025 Bank Performance Achievement in 2025
Sepanjang tahun 2025, kinerja Bank Artha Graha Throughout 2025, Bank Artha Graha Internasional’s
Internasional berada dalam fase konsolidasi di tengah performance was in a consolidation phase amid
tekanan industri perbankan yang ditandai oleh tingginya pressures in the banking industry, characterized by
biaya dana, kompetisi likuiditas, dan penyempitan high cost of funds, liquidity competition, and narrowing
margin bunga bersih. Kondisi tersebut memengaruhi net interest margins. These conditions affected the
profitabilitas Perseroan dibandingkan tahun sebelumnya. Company’s profitability compared to the previous year.
Namun demikian, Perseroan tetap fokus pada agenda Nevertheless, the Company remained focused on its
utama yaitu menjaga stabilitas dan mendorong key agenda of maintaining stability and driving growth
pertumbuhan melalui penguatan fundamental usaha, through strengthening business fundamentals, balance
kualitas neraca, dan ketahanan permodalan. sheet quality, and capital resilience.
Perseroan membukukan rugi bersih sebesar Rp567,52 The Company recorded a net loss of IDR567.52 billion
miliar pada tahun 2025 dibandingkan laba bersih in 2025, compared to a net profit of IDR152.47 billion
Rp152,47 miliar pada tahun 2024. Direksi menegaskan in 2024. The Board of Directors emphasizes that this
bahwa kerugian tersebut bukan berasal dari operasional loss did not stem from the Bank’s core operations, but
inti Bank, melainkan terutama dipengaruhi oleh langkah was primarily driven by a conservative and prudent
konservatif dan prudent melalui pembentukan tambahan approach through additional provision for impairment
Cadangan Kerugian Penurunan Nilai (CKPN), khususnya losses, particularly for foreclosed assets. This policy
atas Agunan Yang Diambil Alih (AYDA). Kebijakan ini represents a forward-looking measure to strengthen the
merupakan langkah forward-looking untuk memperkuat asset and anticipate potential future risks.
kualitas aset dan mengantisipasi potensi risiko di masa
mendatang.
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Dari sisi pendapatan inti, Bank masih mencatat From the core income perspective, the Bank still
pertumbuhan pendapatan bunga menjadi Rp1,70 triliun recorded growth in interest income to IDR1.70 trillion
dari Rp1,64 triliun pada tahun sebelumnya. Namun from IDR1.64 trillion in the previous year. However, the
demikian, peningkatan beban bunga dari Rp735,99 miliar increase in interest expenses from IDR735.99 billion to
menjadi Rp966,40 miliar menyebabkan pendapatan IDR966.40 billion resulted in a decline in net interest
bunga bersih menurun menjadi Rp733,37 miliar dari income to IDR733.37 billion from IDR910.06 billion. The
Rp910,06 miliar. Tekanan biaya dana tersebut berdampak pressure from funding costs led to a decrease in Net
pada penurunan Net Interest Margin (NIM) dari 4,07% Interest Margin (NIM) from 4.07% to 2.78%, reflecting
menjadi 2,78%, yang mencerminkan tantangan dalam challenges in maintaining profitability.
menjaga profitabilitas.
Di sisi diversifikasi pendapatan, Perseroan mencatat On the income diversification side, the Company
peningkatan yang positif pada pendapatan berbasis komisi recorded a positive increase in fee-based and
dan fee menjadi Rp395,64 miliar dari Rp152,43 miliar. Hal commission income to IDR395.64 billion from IDR152.43
ini menunjukkan bahwa strategi pengembangan fee-based billion. This indicates that the strategy to develop fee-
income mulai memberikan hasil dan menjadi fondasi based income has begun to yield results and serves as
penting dalam memperluas sumber pendapatan non- an important foundation for expanding non-interest
bunga. Ke depan, penguatan bisnis transaksi, treasury, dan income sources. Going forward, the strengthening of
layanan digital akan terus mendukung untuk mendukung transaction banking, treasury, and digital services will
pertumbuhan pendapatan yang lebih seimbang. continue to support more balanced income growth.
Meskipun profitabilitas mengalami tekanan, kondisi Despite the pressure on profitability, the Bank’s
fundamental Bank tetap terjaga dengan baik. Rasio fundamental condition remains sound. The Capital
Kewajiban Penyediaan Modal Minimum (KPMM/CAR) Adequacy Ratio (CAR) increased to 27.76%, well above
meningkat menjadi 27,76%, jauh di atas ketentuan the regulatory minimum, reflecting strong capital
minimum regulator, mencerminkan kapasitas permodalan capacity. From an asset quality perspective, Gross NPL
yang kuat. Dari sisi kualitas aset, NPL Gross membaik improved to 2.27% from 2.40%, while Net NPL stood
menjadi 2,27% dari 2,40%, sementara NPL Net berada at 0.85%, indicating that credit risk remains prudently
pada level 0,85%, menunjukkan risiko kredit yang masih managed. Liquidity also remained adequate, with the
dapat dikelola secara prudent. Likuiditas juga tetap Loan to Deposit Ratio (LDR) at 25.08%.
memadai dengan rasio AL/DPK sebesar 25,08%.
Secara keseluruhan, tahun 2025 merupakan periode Overall, 2025 represents a period of strategic adjustment
penyesuaian strategis yang memperkuat fondasi that strengthens the Company’s long-term foundation.
jangka panjang Perseroan. Langkah konservatif yang The conservative measures taken by the Board of
diambil Direksi diyakini akan meningkatkan ketahanan Directors are expected to enhance the Bank’s resilience
Bank dalam menghadapi dinamika ekonomi, sekaligus in facing economic dynamics, while also creating room
membuka ruang pemulihan profitabilitas di masa for future profitability recovery. With strong capital,
mendatang. Dengan permodalan yang kuat, kualitas well-maintained asset quality, and ongoing business
aset yang terjaga, serta transformasi bisnis yang terus transformation, the Company remains optimistic in
berjalan, Perseroan optimistis dapat menjaga stabilitas maintaining business stability while driving healthy and
usaha sekaligus mendorong pertumbuhan yang sehat sustainable growth.
dan berkelanjutan.
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Transformasi Digital dan Inovasi Digital Transformation and Innovation
Sepanjang tahun 2025, Perseroan secara konsisten Throughout 2025, the Company consistently advanced
melanjutkan agenda transformasi digital sebagai its digital transformation agenda as a key pillar in
salah satu pilar utama untuk menjaga stabilitas dan maintaining stability and driving business growth.
mendorong pertumbuhan usaha. Fokus pengembangan Development efforts were not only focused on enhancing
tidak hanya diarahkan pada peningkatan fitur dan features and services, but also on strengthening system
layanan, tetapi juga pada keandalan sistem di seluruh reliability across all digital channels. The Company
kanal digital. Perseroan terus mengembangkan mobile continued to develop mobile banking, QRIS, API
banking, QRIS, API banking, dan internet banking bisnis banking, and business internet banking, supported by
yang didukung digital core serta peningkatan kapabilitas a digital core and enhanced integrated core banking
core banking terintegrasi. Langkah ini dilakukan untuk capabilities. These initiatives were undertaken to
memastikan kesiapan infrastruktur dalam mengakomodasi ensure infrastructure readiness in accommodating the
pertumbuhan volume dan frekuensi transaksi yang semakin increasing volume and frequency of transactions in a
meningkat secara aman, efisien, dan andal. secure, efficient, and reliable manner.
Direksi memandang layanan digital memiliki peran The Board of Directors views digital services as having a
strategis dalam memperluas basis nasabah, meningkatkan strategic role in expanding the customer base, enhancing
pengalaman pelanggan, serta menciptakan sumber customer experience, and creating new sources of growth.
pertumbuhan baru. Oleh karena itu, Perseroan menjaga Therefore, the Company maintains the performance of all
performa seluruh kanal elektronik dan memperkuat electronic channels and strengthens customer engagement
customer engagement melalui berbagai program transaksi through various transaction programs and improvements
serta peningkatan kualitas layanan. Di sisi lain, penguatan in service quality. On the other hand, strengthening the
segmen UMKM terus dilakukan melalui pengembangan MSME segment continues to be carried out through the
ekosistem QRIS Merchant yang terintegrasi dengan development of an integrated QRIS Merchant ecosystem
pembiayaan produktif seperti Kredit Usaha Rakyat linked with productive financing such as the People’s
(KUR). Kolaborasi berbasis B2B juga terus diperluas guna Business Credit. B2B-based collaborations are also
meningkatkan volume transaksi dan memperkuat ekosistem continuously expanded to increase transaction volume and
bisnis digital Perseroan. strengthen the Company’s digital business ecosystem.
Dalam aspek keamanan dan tata kelola teknologi, In terms of technology security and governance, the
Perseroan melakukan investasi yang bersifat forward- Company makes forward-looking investments through
looking melalui implementasi Next-Generation Firewall the implementation of Next-Generation Firewall (NGFW),
(NGFW), Web Application Firewall (WAF), Fraud Detection Web Application Firewall (WAF), Fraud Detection System
System (FDS), serta kapabilitas Network Detection & (FDS), as well as Network Detection & Response (NDR)
Response (NDR) dan Endpoint Detection & Response and Endpoint Detection & Response (EDR) capabilities.
(EDR). Pengawasan transaksi diperkuat melalui Anti Transaction monitoring is strengthened through a 24/7
Scam Center yang beroperasi 24/7, disertai persiapan Anti Scam Center, accompanied by preparations for
pembangunan Security Operation Center (SOC). Selain the development of a Security Operation Center (SOC).
itu, Perseroan terus meningkatkan kompetensi SDM In addition, the Company continues to enhance the
digital melalui pelatihan dan sertifikasi agar transformasi competencies of its digital workforce through training
berjalan menyeluruh, terukur, dan berkelanjutan. Dengan and certification to ensure that the transformation is
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langkah tersebut, Bank optimistis digitalisasi akan comprehensive, measurable, and sustainable. Through
menjadi penggerak utama efisiensi, daya saing, dan these initiatives, the Bank is optimistic that digitalization
pertumbuhan jangka panjang. will become a key driver of efficiency, competitiveness,
and long-term growth.
Pengelolaan Sumber Daya Manusia Human Capital Management
Sepanjang tahun 2025, Bank Artha Graha Internasional Throughout 2025, Bank Artha Graha Internasional
terus memperkuat pengelolaan sumber daya manusia continued to strengthen human capital management
sebagai pilar utama untuk menjaga stabilitas dan as a key pillar in maintaining stability and driving the
mendorong pertumbuhan Perseroan. Strategi Human Company’s growth. The Human Capital strategy is
Capital diarahkan untuk memastikan kesiapan organisasi directed at ensuring organizational readiness in facing
dalam menghadapi dinamika industri perbankan yang increasingly digitalized banking industry dynamics
semakin terdigitalisasi melalui peningkatan kompetensi, through competency enhancement, strengthening
penguatan budaya kerja, serta penyelarasan kinerja work culture, and aligning individual performance with
individu dengan sasaran strategis Bank. Inisiatif yang the Bank’s strategic objectives. Key initiatives include
dijalankan mencakup program upskilling dan reskilling, upskilling and reskilling programs, particularly in digital
khususnya di bidang digital banking, manajemen risiko, banking, risk management, service excellence, and other
service excellence, dan fungsi bisnis utama lainnya core business functions, to develop a workforce that is
guna membentuk SDM yang adaptif, produktif, dan adaptive, productive, and performance-oriented.
berorientasi pada kinerja.
Dalam rangka membangun talenta unggul yang In building sustainable talent excellence, the Company
berkelanjutan, Perseroan mengimplementasikan implements various competency development programs,
berbagai program pengembangan kompetensi, including technical and functional training, structured
antara lain pelatihan teknis dan fungsional, program leadership development programs, and professional
kepemimpinan berjenjang, serta sertifikasi profesi certification in accordance with regulatory requirements.
sesuai ketentuan regulator. Sistem manajemen kinerja The performance management system based on
berbasis Key Performance Indicators (KPI) terus Key Performance Indicators (KPIs) continues to be
diperkuat untuk memastikan setiap karyawan memiliki strengthened to ensure that every employee has clarity
kejelasan peran dan kontribusi terhadap target Perseroan. of role and contribution toward the Company’s targets.
Selain itu, program coaching, mentoring, dan rotasi In addition, coaching, mentoring, and job rotation
jabatan dioptimalkan untuk memperluas pengalaman programs are optimized to broaden experience and
serta mempercepat pengembangan kapabilitas karyawan accelerate employee capability development in a more
secara menyeluruh. comprehensive manner.
Perseroan juga menempatkan penguatan budaya The Company also prioritizes strengthening
organisasi dan keterlibatan karyawan sebagai prioritas organizational culture and employee engagement. The
penting. Direksi secara aktif membangun budaya Board of Directors actively fosters a culture of customer
layanan nasabah, integritas, kolaborasi, dan akuntabilitas service, integrity, collaboration, and accountability
melalui pendekatan tone from the top yang konsisten. through a consistent tone-from-the-top approach.
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Pemantauan indikator SDM seperti turnover, produktivitas, Human capital indicators such as turnover, productivity,
dan hasil penilaian kinerja dilakukan secara berkala sebagai and performance appraisal results are regularly
bagian dari early warning system organisasi. Dengan monitored as part of the organization’s early warning
pendekatan yang terintegrasi tersebut, Perseroan system. Through this integrated approach, the Company
meyakini bahwa SDM yang solid, kompeten, dan adaptif believes that a strong, competent, and adaptive
akan menjadi penggerak utama stabilitas usaha sekaligus workforce will serve as a key driver of business stability
pertumbuhan jangka panjang. as well as long-term growth.
Penerapan Tata Kelola dan Manajemen Implementation of Good Corporate
Risiko Governance and Risk Management
Sepanjang tahun 2025, Bank Artha Graha Internasional terus Throughout 2025, Bank Artha Graha Internasional
memperkuat penerapan tata kelola perusahaan yang baik continued to strengthen the implementation of Good
(Good Corporate Governance/GCG) sebagai fondasi utama Corporate Governance (GCG) as a key foundation to
untuk menjaga stabilitas dan mendorong pertumbuhan maintain stability and drive sustainable business growth.
usaha secara berkelanjutan. Direksi berperan aktif dalam The Board of Directors plays an active role in establishing
menetapkan arah strategis kepatuhan yang terintegrasi a strategic compliance direction integrated across
dengan seluruh aktivitas bisnis, sekaligus memastikan all business activities, while ensuring that a culture of
bahwa budaya kepatuhan menjadi bagian dari nilai inti compliance becomes part of the organization’s core
organisasi. Upaya tersebut dilakukan melalui sosialisasi values. These efforts are carried out through continuous
berkelanjutan, internalisasi kebijakan, serta penguatan socialization, policy internalization, and strengthened
komunikasi kepada seluruh karyawan dan pemangku communication with all employees and stakeholders.
kepentingan.
Dalam rangka memperkuat budaya kepatuhan, Direksi To reinforce the compliance culture, the Board of
menerapkan pendekatan preventif dan berkelanjutan Directors adopts a preventive and sustainable approach
melalui identifikasi serta pengelolaan risiko kepatuhan through comprehensive identification and management
secara menyeluruh. Perseroan melakukan evaluasi berkala of compliance risks. The Company conducts periodic
atas efektivitas program kepatuhan, memperkuat sistem evaluations of compliance program effectiveness,
pengendalian internal, serta memastikan pelaksanaan audit strengthens internal control systems, and ensures that
berjalan efektif, mencakup aspek pelaporan keuangan, audit implementation is effective, covering financial
perlindungan data, penerapan prinsip anti penyuapan, dan reporting, data protection, anti-bribery principles, and
kepatuhan terhadap regulasi yang berlaku. adherence to applicable regulations.
Direksi juga memastikan bahwa prinsip kehati-hatian The Board of Directors also ensures that prudential
(prudential banking) diterapkan secara konsisten banking principles are consistently applied in every
dalam setiap pengambilan keputusan bisnis. Di tengah business decision. Amid economic dynamics and
dinamika ekonomi dan persaingan industri, Perseroan industry competition, the Company maintains a
menjaga keseimbangan antara pertumbuhan usaha dan balance between business growth and asset quality
kualitas aset melalui disiplin risiko, penguatan proses through disciplined risk management, strengthened
analisis kredit, serta monitoring portofolio secara credit analysis processes, and continuous portfolio
berkelanjutan. Pendekatan ini menjadi penting agar monitoring. This approach is essential to ensure that
ekspansi usaha tetap selaras dengan risk appetite dan business expansion remains aligned with the Company’s
kapasitas Perseroan. risk appetite and capacity.
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Kerangka manajemen risiko terus diperkuat secara The risk management framework is continuously
komprehensif mencakup risiko kredit, pasar, likuiditas, strengthened in a comprehensive manner, covering
operasional, hukum, reputasi, strategi, dan risiko credit, market, liquidity, operational, legal, reputational,
teknologi informasi. Dalam menghadapi perubahan strategic, and information technology risks. In
lingkungan bisnis, Perseroan menerapkan pendekatan response to changes in the business environment, the
forward-looking melalui stress testing, pemantauan Company applies a forward-looking approach through
indikator risiko secara berkala, serta penguatan sistem stress testing, periodic risk indicator monitoring, and
keamanan siber untuk menjaga ketahanan operasional strengthening cybersecurity systems to maintain
dan kepercayaan nasabah. operational resilience and customer trust.
Koordinasi yang efektif antara Direksi, unit manajemen Effective coordination among the Board of Directors,
risiko, audit internal, serta komite-komite di bawah risk management unit, internal audit, and supporting
Direksi menjadi elemen penting dalam pengambilan committees under the Board of Directors serves as a key
keputusan strategis. Melalui tata kelola yang kuat, element in strategic decision-making. Through strong
sistem manajemen risiko yang terintegrasi, dan budaya governance, an integrated risk management system,
kepatuhan yang mengakar, Perseroan optimistis mampu and an embedded culture of compliance, the Company
menjaga stabilitas kinerja sekaligus menciptakan is optimistic in maintaining performance stability while
pertumbuhan yang sehat, terukur, dan berkelanjutan di creating healthy, measured, and sustainable growth in
masa mendatang. the future.
Keberlanjutan, ESG, dan Tanggung Sustainability, ESG, and Social Responsibility
Jawab Sosial
Sepanjang tahun 2025, Bank Artha Graha Internasional Throughout 2025, Bank Artha Graha Internasional
menegaskan komitmennya dalam mengintegrasikan reaffirmed its commitment to integrating Environmental,
prinsip Lingkungan, Sosial, dan Tata Kelola (Environmental, Social, and Governance (ESG) principles into its business
Social, and Governance/ESG) ke dalam strategi bisnis strategy in a prudent and sustainable manner. This
secara prudent dan berkelanjutan. Komitmen ini sejalan commitment is aligned with the direction of regulatory
dengan arah kebijakan regulator, khususnya Otoritas Jasa policies, particularly those of the Financial Services
Keuangan, serta menjadi bagian dari upaya Bank dalam Authority (OJK), and forms part of the Bank’s efforts
membangun fondasi pertumbuhan yang sehat sebagai to build a solid foundation for sustainable growth as a
Bank KBMI 1. Direksi memastikan bahwa penerapan ESG KBMI 1 bank. The Board of Directors ensures that ESG
tidak hanya bersifat kepatuhan, tetapi juga menjadi implementation goes beyond compliance and becomes
bagian integral dalam proses pengambilan keputusan an integral part of business decision-making and risk
bisnis dan pengelolaan risiko. management processes.
Dalam implementasinya, Bank mengarahkan pembiayaan In its implementation, the Bank directs sustainable financing
berkelanjutan pada sektor-sektor yang memberikan toward sectors that generate positive environmental and
dampak positif bagi lingkungan dan masyarakat. Fokus social impacts. The primary focus includes supporting
utama mencakup dukungan terhadap transisi energi small-scale energy transition initiatives, developing green
skala kecil serta pengembangan UMKM hijau, kegiatan MSMEs, inclusive productive business activities, and
usaha produktif yang inklusif, serta pembiayaan yang financing aligned with sustainability principles. Through
selaras dengan prinsip keberlanjutan. Melalui kebijakan this policy, the Company seeks to build a portfolio that
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ini, Perseroan berupaya membangun portofolio yang is not only financially productive but also socially and
tidak hanya produktif secara finansial, tetapi juga environmentally responsible, thereby creating long-
bertanggung jawab secara sosial dan lingkungan sehingga term value for all stakeholders.
menciptakan nilai jangka panjang bagi seluruh pemangku
kepentingan.
Di sisi tanggung jawab sosial, Perseroan menjalankan On the social responsibility side, the Company
berbagai program Corporate Social Safety Responsibility implements various Corporate Social Safety
(CSSR) yang berfokus pada pemberdayaan UMKM, Responsibility (CSSR) programs focused on MSME
peningkatan literasi keuangan, serta penguatan hubungan empowerment, financial literacy enhancement,
dengan masyarakat di sekitar wilayah operasional. and strengthening relationships with communities
Perseroan juga terus menyelaraskan kebijakan internal, surrounding its operational areas. The Company also
kapasitas SDM, dan sistem pelaporan ESG sesuai continues to align internal policies, human resource
ketentuan regulator serta praktik terbaik yang berlaku. capacity, and ESG reporting systems with applicable
Dengan langkah tersebut, Perseroan optimistis mampu regulatory requirements and best practices. Through
mengelola risiko dan peluang keberlanjutan secara these efforts, the Company is optimistic in its ability to
efektif, sekaligus mendukung pertumbuhan usaha yang manage sustainability risks and opportunities effectively,
berkelanjutan di masa mendatang. while supporting long-term business growth.
Dalam menghadapi perkembangan regulasi terkait In response to the development of sustainable finance
keuangan berkelanjutan dan pelaporan ESG, Direksi regulations and ESG reporting requirements, the Board
menilai bahwa Bank telah berada pada jalur yang tepat of Directors is of the view that the Bank is on the right
melalui penguatan kebijakan internal, peningkatan track through strengthened internal policies, enhanced
kapasitas sumber daya manusia, serta integrasi aspek human capital capacity, and the integration of ESG
ESG ke dalam kerangka manajemen risiko. Bank juga aspects into the risk management framework. The
terus melakukan penyelarasan sistem pelaporan agar Bank also continues to align its reporting systems with
sesuai dengan ketentuan regulator dan praktik terbaik regulatory requirements and applicable best practices.
yang berlaku. Dengan kesiapan tersebut, Bank optimistis With this readiness, the Bank is optimistic in its ability
mampu mengelola risiko dan peluang terkait ESG secara to manage ESG-related risks and opportunities more
lebih efektif, sekaligus mendukung keberlanjutan usaha effectively, while supporting long-term business
dalam jangka panjang. sustainability.
Penilaian Kinerja Komite di Bawah Performance Assessment of Committees
Direksi Under the Board of Directors
Dalam pelaksanaan tugas dan tanggung jawabnya, Direksi In carrying out its duties and responsibilities, the
Bank Artha Graha Internasional didukung oleh berbagai Board of Directors of Bank Artha Graha Internasional is
organ pendukung, baik yang bersifat struktural maupun supported by various supporting organs, both structural
ad-hoc, guna memastikan efektivitas pengelolaan and ad hoc, to ensure the effectiveness of corporate
perusahaan. Organ struktural seperti Sekretaris management. Structural organs such as the Corporate
Perusahaan, Internal Audit, dan Satuan Kerja Kepatuhan Secretary, Internal Audit, and the Compliance Unit play
memiliki peran penting dalam mendukung fungsi tata important roles in supporting governance functions,
kelola, pengawasan, serta kepatuhan terhadap ketentuan oversight, and compliance with applicable regulations.
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yang berlaku. Selain itu, Direksi juga membentuk komite- In addition, the Board of Directors has established
komite di bawah Direksi sebagai forum strategis dalam committees under its authority as strategic forums
pembahasan isu-isu spesifik sesuai dengan bidang to discuss specific issues in accordance with their
masing-masing. respective areas.
Komite-komite tersebut terdiri dari Komite Kredit, These committees consist of the Credit Committee,
Komite Asset and Liability Committee (ALCO), Komite the Asset and Liability Committee (ALCO), the Risk
Manajemen Risiko, Komite Pengarah Teknologi Informasi, Management Committee, the Information Technology
Komite Human Capital, Komite Kebijakan Perkreditan, Steering Committee, the Human Capital Committee, the
dan Komite Produk. Masing-masing komite memiliki Credit Policy Committee, and the Product Committee.
mandat dan ruang lingkup kerja yang jelas, serta Each committee has a clearly defined mandate
berfungsi sebagai wadah koordinasi dan pengambilan and scope of work, and serves as a forum for more
keputusan yang lebih terfokus dan terukur. Melalui forum focused and measurable coordination and decision-
komite ini, Direksi memperoleh kajian yang komprehensif, making. Through these committee forums, the Board of
rekomendasi strategis, serta mitigasi risiko yang Directors obtains comprehensive assessments, strategic
diperlukan dalam menjalankan aktivitas usaha Bank. recommendations, and necessary risk mitigation measures
in carrying out the Bank’s business activities.
Sepanjang tahun 2025, Direksi menilai bahwa seluruh Throughout 2025, the Board of Directors assessed that
komite di bawah Direksi telah menjalankan fungsi all committees under its authority had performed their
dan tanggung jawabnya secara efektif. Setiap komite functions and responsibilities effectively. Each committee
mampu memberikan kontribusi nyata melalui masukan was able to provide meaningful contributions through
yang konstruktif dan rekomendasi yang relevan dalam constructive input and relevant recommendations
mendukung proses pengambilan keputusan Direksi. in supporting the Board of Directors’ decision-
Kinerja komite yang optimal tersebut tidak hanya making process. The optimal performance of these
memperkuat kualitas tata kelola perusahaan, tetapi juga committees not only strengthened the quality of
meningkatkan ketepatan dan kehati-hatian dalam setiap corporate governance, but also enhanced the accuracy
kebijakan strategis yang diambil, sehingga mendukung and prudence of every strategic policy undertaken,
pencapaian kinerja Bank secara berkelanjutan. thereby supporting the Bank’s sustainable performance
achievement.
Prospek Usaha dan Rencana Ke Depan Business Prospects and Future Plans
Dalam memandang prospek industri perbankan ke In assessing the future outlook of the banking industry,
depan, Bank Artha Graha Internasional melihat adanya Bank Artha Graha Internasional sees continued
peluang pertumbuhan yang tetap terbuka seiring dengan growth opportunities, supported by the Government’s
komitmen Pemerintah dalam mendorong pertumbuhan commitment to achieving national economic growth
ekonomi nasional di atas 5% serta implementasi agenda above 5%, as well as the implementation of development
pembangunan dalam kerangka Asta Cita (8 Program agendas under the Asta Cita (8 strategic programs of the
strategis dari pemerintah) . Kondisi tersebut memberikan government) framework. These conditions provide room
ruang ekspansi bagi industri perbankan, meskipun tetap for expansion within the banking industry, although still
dibayangi oleh dinamika ekonomi dan politik global accompanied by global and domestic economic and
maupun domestik yang memerlukan kewaspadaan dan political dynamics that require vigilance and disciplined
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pengelolaan risiko yang disiplin. Dalam konteks ini, Bank risk management. In this context, the Bank believes that
memandang bahwa keseimbangan antara pertumbuhan, balancing growth, innovation, and prudence will be key
inovasi, dan kehati-hatian akan menjadi kunci dalam to maintaining sustainable performance.
menjaga keberlanjutan kinerja.
Dalam menghadapi peluang dan tantangan tersebut, Bank In addressing these opportunities and challenges, the
akan terus melanjutkan agenda transformasi bisnis dengan Bank will continue its business transformation agenda by
menyesuaikan model operasional terhadap kompleksitas aligning its operating model with the increasing complexity
layanan yang semakin meningkat, khususnya pada layanan of services, particularly in digital banking. Strengthening
perbankan digital. Penguatan infrastruktur teknologi, technology infrastructure, refining business processes,
penyempurnaan proses bisnis, serta peningkatan kualitas and enhancing service quality remain top priorities
layanan menjadi prioritas utama guna memastikan Bank to ensure the Bank can compete effectively amid the
mampu bersaing secara efektif di tengah percepatan accelerated digitalization of the banking industry.
digitalisasi industri perbankan.
Dari sisi bisnis, fokus pertumbuhan Bank pada tahun 2026 From a business perspective, for 2026 and the medium
dan jangka menengah, Perseroan menetapkan fokus term, the Bank has set its growth focus on the corporate
pertumbuhan pada segmen korporasi dan ritel sebagai and retail segments as the two main business pillars.
dua pilar utama bisnis. Untuk mendukung pencapaian To support the achievement of these objectives, the
tersebut, Bank akan terus melakukan penyempurnaan Bank will continue to refine its business processes
proses bisnis agar lebih cepat, sehat, dan optimal, to be faster, healthier, and more optimal, thereby
sehingga mampu meningkatkan pengalaman nasabah enhancing customer experience while strengthening the
sekaligus memperkuat daya saing Perseroan di tengah Company’s competitiveness amid industry dynamics.
dinamika industri.
Adapun dari sisi pengembangan produk dan layanan, In terms of product and service development, the
Bank memprioritaskan inovasi berbasis digital melalui Bank prioritizes digital-based innovation through
penguatan aplikasi perbankan digital, pengembangan strengthening its digital banking applications,
layanan QRIS, serta kerja sama strategis dengan developing QRIS services, and establishing strategic
berbagai mitra dalam ekosistem pembayaran dan partnerships with various ecosystem partners in
transaksi, termasuk transaksi pembelian emas. Selain payment and transaction services, including gold
itu, Bank juga memperluas kolaborasi dengan mitra purchase transactions. In addition, the Bank is also
bisnis dalam penyediaan berbagai channel, seperti expanding collaboration with business partners in
pembukaan rekening, distribusi kredit digital, layanan providing various channels, such as account opening,
API open banking, penyediaan ATM, serta layanan EDC, digital credit distribution, open banking API services,
guna memperluas jangkauan layanan dan meningkatkan ATM provision, and EDC services, in order to broaden
volume transaksi. service reach and increase transaction volume.
Sejalan dengan arah transformasi tersebut, Bank juga In line with this transformation direction, the Bank
menetapkan sejumlah inisiatif strategis yang akan menjadi has also set several strategic initiatives as future
fokus pengembangan ke depan, antara lain implementasi development priorities, including the implementation of
e-KYC berbasis face recognition untuk pembukaan e-KYC based on face recognition for account opening,
rekening, integrasi API BI SNAP, pengembangan layanan integration with BI SNAP APIs, development of direct
direct debit, serta penguatan ekosistem pembayaran debit services, and strengthening of the digital payment
digital termasuk QRIS lintas fitur dan cross border. ecosystem, including cross-feature and cross-border
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Bank juga akan terus memperluas kemitraan dengan QRIS. The Bank will also continue to expand partnerships
pihak ketiga dalam penyediaan layanan transaksi digital with third parties in providing digital transaction
dan sistem pembayaran. Melalui langkah-langkah services and payment systems. Through these strategic
strategis ini, Bank optimistis dapat memperkuat posisi initiatives, the Bank is confident in strengthening its
kompetitifnya serta mendorong pertumbuhan yang competitive position and driving sustainable growth
berkelanjutan dalam jangka menengah hingga panjang. over the medium to long term.
Perubahan Komposisi Direksi Changes in the Composition of the Board
of Directors
Pada 2025, komposisi Direksi Bank mengalami perubahan In 2025, the composition of the Bank’s Board of Directors
sesuai dengan keputusan Rapat Umum Pemegang Saham changed in accordance with the resolution of the
Tahunan yang diselenggarakan pada tanggal 26 Juni Annual General Meeting of Shareholders held on June
2025, pemegang saham menyetujui memberhentikan 26, 2025. The shareholders approved the dismissal of
Indra Sintung Budianto selaku Direktur serta mengangkat Indra Sintung Budianto as Director and the appointment
Susana dan Selvy Hutomo sebagai Direksi, sebagaimana of Susana and Selvy Hutomo as Directors, as stated in
tertuang dalam Akta Pernyataan Keputusan Rapat No. 17 Deed of Statement of Meeting Resolutions No. 17 dated
tanggal 26 Juni 2025, sehingga komposisi Direksi Bank June 26, 2025. Accordingly, the composition of the
menjadi sebagai berikut: Bank’s Board of Directors is as follows:
Direktur Utama | President Director Andy Kasih
Wakil Direktur Utama | Vice President Director Christina Harapan
Direktur Kepatuhan/Direktur Independen | Compliance Director/ Indrastomo Nugroho
Independent Director
Direktur | Director Handoyo Soedirdja
Direktur | Director Susana*)
Direktur | Director Selvy*)
*)Berlaku efektif sejak memperoleh persetujuan (Fit and Proper) dari OJK.
*)Effective upon obtaining approval (Fit and Proper Test) from the Financial Services Authority (OJK).
Penutup Closing
Sebagai penutup, Direksi Bank Artha Graha Internasional As a closing statement, the Board of Directors of
menyampaikan apresiasi yang setinggi-tingginya kepada Bank Artha Graha Internasional extends its highest
seluruh pemangku kepentingan atas kepercayaan dan appreciation to all stakeholders for their continued
dukungan yang terus diberikan sepanjang tahun 2025. trust and support throughout 2025. Amid challenging
Di tengah dinamika ekonomi yang penuh tantangan, economic dynamics, the Company has been able to
Perseroan mampu menjaga stabilitas usaha melalui maintain business stability through the implementation
penerapan prinsip kehati-hatian, penguatan tata kelola, of prudential principles, strengthened governance, and
serta akselerasi transformasi digital yang berkelanjutan. continuous digital transformation acceleration. The
Direksi juga menyampaikan penghargaan kepada Dewan Board of Directors also expresses its gratitude to the
Komisaris atas arahan dan pengawasan yang konstruktif, Board of Commissioners for their constructive guidance
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serta kepada seluruh karyawan atas dedikasi dan and supervision, as well as to all employees for their
profesionalisme dalam menjaga kepercayaan nasabah dedication and professionalism in maintaining customer
dan mendukung kinerja Perseroan. trust and supporting the Company’s performance.
Ke depan, Perseroan akan terus memperkuat fondasi Moving forward, the Company will continue to strengthen
bisnis melalui peningkatan kualitas aset, pengembangan its business foundation through improved asset quality,
layanan digital, serta penguatan manajemen risiko dan development of digital services, and reinforcement of
kepatuhan. Dengan strategi yang adaptif, inovatif, dan risk management and compliance. With an adaptive,
berorientasi pada keberlanjutan, Direksi optimistis Bank innovative, and sustainability-oriented strategy, the
Artha Graha Internasional akan mampu menjaga stabilitas Board of Directors is optimistic that Bank Artha Graha
dan mendorong pertumbuhan, sehingga tumbuh sebagai Internasional will continue to strengthen its stability
institusi perbankan yang sehat, kompetitif, terpercaya, and support sustainable growth, and remain a sound,
dan memberikan nilai tambah bagi seluruh pemangku competitive, and trusted banking institution that
kepentingan. consistently delivers long-term value to all stakeholders.
Jakarta, 30 Maret 2026 | Jakarta, March 30, 2026
Atas Nama Dewan Direksi
On behalf of the Board of Directors
PT Bank Artha Graha Internasional Tbk
Andy Kasih
Direktur Utama
President Director
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Profil
Perusahaan
Company Profile
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IDENTITAS PERUSAHAAN
CORPORATE IDENTITY
Nama Perusahaan
PT Bank Artha Graha Internasional Tbk
Company Name
Status Perusahaan
Perusahaan Terbuka | Public Company
Company Status
Bidang Usaha
Jasa Perbankan | Banking Services
Line of Business
Tanggal Pendirian
7 September 1973 | September 7, 1973
Date of Establishment
Dasar Hukum Pendirian dan Akta Pendirian Bank No. 12 tanggal 7 September 1973 oleh Bagijo, S.H., notaris
Perubahan Terakhir pengganti dari Eliza Pondaag, S.H., notaris di Jakarta, yang telah mendapat
Legal Basis of Establishment and pengesahan dari Menteri Kehakiman (sekarang menjadi Menteri Hukum dan Hak
Recent Amendments Asasi Manusia) melalui Surat Keputusan No. Y.A.5/2/12 tanggal 3 Januari 1975.
Akta Perubahan terakhir yakni Akta Pernyataan Keputusan Rapat Perubahan
Anggaran Dasar No. 18 tanggal 26 Juni 2025 oleh notaris Christina Susanto, S.H.,
M.Kn., notaris di Jakarta.
Deed of Establishment of the Bank No. 12 dated September 7, 1973, drawn up
by Bagijo, S.H., as substitute notary for Eliza Pondaag, S.H., a notary in Jakarta,
which was approved by the Minister of Justice (now the Minister of Law and
Human Rights) pursuant to Decree No. Y.A.5/2/12 dated January 3, 1975.
The latest amendment is Deed of Statement of Resolutions of the Meeting on
Amendment to the Articles of Association No. 18 dated June 26, 2025, drawn up
by Christina Susanto, S.H., M.Kn., a notary in Jakarta.
Pemegang Saham • PT Cakra Inti Utama 14,38%
(Per 31 Desember 2025) • PT Pirus Platinum Murni 6,73%
Shareholders • PT Cerana Arthaputra 6,54%
(As of December 31, 2025) • PT Puspita Bisnispuri 5,38%
• PT Arthamulia Sentosajaya 4,15%
• PT Karya Nusantara Permai 3,52%
• Masyarakat (masing-masing di bawah 5%) | Public (each below 5%) 59,30%
Jumlah | Total 100,00%
Modal Dasar Rp5.800.132.800.000 atau 52.310.000.000 lembar saham
Authorized Capital IDR5,800,132,800,000 or 52,310,000,000 shares
Modal Ditempatkan dan Disetor
Rp2.242.372.023.128,16 atau 20.223.412.907 lembar saham
Penuh
IDR2,242,372,023,128.16 or 20,223,412,907 shares
Issued and Fully Paid-Up Capital
Jumlah Karyawan
1.037 orang | people
Number of Employees
Bursa Efek
Bursa Efek Indonesia | Indonesia Stock Exchange
Stock Exchange
Tanggal Go Public
23 Agustus 1990 | August 23, 1990
Listing Date
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Kode Saham
INPC
Stock Code
Kode ISIN
ID1000105505
ISIN Code
Kode SWIFT
ARTGIDJA
SWIFT Code
Izin Usaha Surat Keputusan Menteri Keuangan Republik Indonesia No. 176/KMK.017/1993
Business License Decree of the Minister of Finance of the Republic of Indonesia No. 176/
KMK.017/1993
Izin Bank Devisa Surat Keputusan Direksi Bank Indonesia No. 25/62/KEP/DIR tanggal 4 September
Foreign Exchange Bank License 1992
Decree of the Board of Directors of Bank Indonesia No. 25/62/KEP/DIR dated
September 4, 1992
Data Jaringan Kantor • Kantor Pusat | Head Office 1
(Per 31 Desember 2025) • Kantor Cabang | Branch Offices 30
Office Network • Kantor Cabang Pembantu | Sub-Branch Offices 30
(As of December 31, 2025) • Kantor Fungsional | Functional Office 1
• ATM on Premises 70
• ATM off Premises 83
• ATM ALTO 52.350
• ATM Prima 68.753
• EDC ALTO 700.000
• EDC Prima 1.293.120
Alamat Kantor Pusat | Head Office
Address Gedung Artha Graha
Kawasan Niaga Terpadu Sudirman (SCBD)
Jl. Jend. Sudirman Kav. 52-53, Jakarta Selatan 12190
Telp | Phone : (021) 515-2168 (Hunting)
Fax : (021) 515-3892
Surel
co_secretary@ag.co.id
Email
Laman Web
www.arthagraha.com
Website
Media Sosial Instagram : @teman.agi
Social Media
X : @temanagi
Facebook : Teman agi
TikTok : @temanagi
Youtube : temanagi by Bank Artha Graha Internasional
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RIWAYAT SINGKAT PERUSAHAAN
BRIEF COMPANY HISTORY
PT Bank Artha Graha Internasional Tbk., disebut juga PT Bank Artha Graha Internasional Tbk., also referred
“Bank Artha Graha Internasional” atau “Bank”, didirikan to as “Bank Artha Graha Internasional” or the “Bank,”
berdasarkan Akta Pendirian No. 12 tanggal 7 September was established based on Deed of Establishment No.
1973 dan Akta Perubahan No. 26 tanggal 13 Desember 12 dated September 7, 1973 and Deed of Amendment
1974, yang keduanya dibuat di hadapan Bagijo, S.H., No. 26 dated December 13, 1974, both drawn up before
pengganti dari Eliza Pondaag, S.H. Pada awal pendiriannya, Bagijo, S.H., as substitute for Eliza Pondaag, S.H. At the
Bank beroperasi dengan nama PT Inter-Pacific Financial beginning of its establishment, the Bank operated under
Corporation dan menjalankan kegiatan usaha sebagai the name PT Inter-Pacific Financial Corporation and
lembaga keuangan non-bank. conducted business activities as a non-bank financial
institution.
Pada tanggal 23 Agustus 1990, PT Inter-Pacific Financial On August 23, 1990, PT Inter-Pacific Financial Corporation
Corporation melakukan penawaran umum saham perdana conducted an Initial Public Offering (IPO) and listed its
dan mencatatkan sahamnya di Bursa Efek Indonesia shares on the Indonesia Stock Exchange (formerly the
(dahulu bernama Bursa Efek Jakarta dan Surabaya). Jakarta and Surabaya Stock Exchanges). Furthermore,
Selanjutnya, berdasarkan Akta No. 67 tanggal 19 Mei 1992, based on Deed No. 67 dated May 19, 1992, PT Inter-
PT Inter-Pacific Financial Corporation mengubah nama Pacific Financial Corporation changed its name to PT
menjadi PT Inter-Pacific Bank Tbk, yang menandai langkah Inter-Pacific Bank Tbk, marking the Bank’s initial step
awal Bank dalam memasuki industri perbankan. Perubahan into the banking industry. This change was followed by
tersebut diikuti dengan diperolehnya izin usaha perbankan the issuance of a banking business license pursuant to
berdasarkan Surat Keputusan Menteri Keuangan Republik the Decree of the Minister of Finance of the Republic
Indonesia No. 176/KMK.017/1993 tanggal 24 Februari 1993. of Indonesia No. 176/KMK.017/1993 dated February 24,
Pada tahun 1997, Bank kembali mengubah nama menjadi 1993. In 1997, the Bank again changed its name to PT
PT Bank Inter-Pacific Tbk berdasarkan Akta No. 44 tanggal Bank Inter-Pacific Tbk based on Deed No. 44 dated June
13 Juni 1997. 13, 1997.
Pada tahun 2005, PT Bank Inter-Pacific melakukan In 2005, PT Bank Inter-Pacific merged with PT Bank Artha
penggabungan (merger) dengan PT Bank Artha Graha Graha on July 11, 2005, whereby PT Bank Artha Graha
pada tanggal 11 Juli 2005, dimana PT Bank Artha Graha merged into PT Bank Inter-Pacific Tbk. Subsequently, on
menggabungkan diri ke dalam PT Bank Inter-Pacific August 16, 2005, PT Bank Inter-Pacific Tbk changed its
Tbk. Setelah itu, tanggal 16 Agustus 2005 PT Bank Inter- name to PT Bank Artha Graha Internasional Tbk.
Pacific Tbk berganti nama menjadi PT Bank Artha Graha
Internasional Tbk.
Bank Artha Graha Internasional menyediakan beragam Bank Artha Graha Internasional provides a wide range of
produk dan layanan sesuai dengan kebutuhan nasabah, products and services tailored to customers’ needs, both
baik itu untuk produk penyaluran maupun produk in lending and funding products. Lending products include
pendanaan. Produk penyaluran dana meliputi kredit productive loans such as Fixed Loan facilities, Revolving
produktif dengan produk fasilitas Fixed Loan, Revolving Loan, Current Account Loan, and Supply Chain Financing.
Loan, PRK (Pinjaman Rekening Koran), Supply Chain In addition, the Bank also offers consumer loans, including
Financing. Disamping itu terdapat produk pinjaman Mortgage Loans and Unsecured Personal Loans. Funding
konsumtif, antara lain produk KPR (Kredit Pemilikan products comprise various savings products, including
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Rumah) dan KTA (Kredit Tanpa Agunan). Produk regular savings accounts (Icon Savings, Artha Savings,
pendanaan juga terdapat berbagai macam produk antara Wira Savings, Artha Merchant Savings), term savings
lain tabungan reguler (Tabungan Icon, Tabungan Artha, (Pintar Savings, Hold Dana Savings), and children’s
Tabungan Wira, Tabungan Artha Merchant), tabungan savings accounts (Simpel Savings, Prega Savings).
berjangka (Tabungan Pintar, Tabungan Hold Dana),
tabungan anak (Tabungan Simpel, Tabungan Prega).
Selain produk penyaluran dan pendanaan, Bank Artha In addition to lending and funding products, Bank Artha
Graha Internasional juga terus melakukan inovasi Graha Internasional continues to innovate through the
melalui pengembangan layanan digital Bank. Berbagai development of digital banking services. A variety of
macam produk layanan digital telah dihadirkan untuk digital service products have been introduced to provide
memberikan kemudahan dan kenyamanan bagi Nasabah, convenience and comfort to customers, including the
meliputi agi digital apps, Internet Banking Bisnis, QRIS, agi digital application, Business Internet Banking, QRIS,
ATM Grahacash GPN, Virtual Account, API (Application Grahacash GPN, Virtual Accounts, API (Application
Programming Interface), dan layanan Laku Pandai. Programming Interface), and Laku Pandai services.
Sejak peluncurannya pada Juni 2022, agi sebagai Since its launch in June 2022, agi as a digital application
layanan digital apps terus melakukan penambahan fitur service has continuously added new features to encourage
baru guna mendorong perluasan akseptansi user dan wider user acceptance and transaction growth. The agi
transaksi. Berbagai macam fitur telah ada pada layanan digital application offers various features, including Pay
digital apps agi, mulai dari fitur Pay Now (Pembayaran Now (QRIS payments without login), Cardless Withdrawal,
QRIS tanpa Login), Cardless Withdrawal, push notifikasi transaction push notifications, bill payments (mobile
transaksi, pembayaran tagihan biller (pulsa paket data, credit and data packages, electricity, PDAM, land
listrik, PDAM, PBB, Top up e-Wallet), fitur Life (e-Commerce and building tax/PBB, e-wallet top-ups), Life features
Electronic City, Pembelian Tiket KAI, Donasi), dan (Electronic City e-commerce, KAI train ticket purchases,
pembukaan rekening online. donations), and online account opening.
Sebagai bagian dari peningkatan kualitas layanan, Bank As part of improving service quality, the Bank has
juga telah melakukan penyempurnaan pada layanan also enhanced its business internet banking services
Internet Banking Bisnis untuk mengakomodir kebutuhan to accommodate the needs of corporate customers
Nasabah perusahaan yang menginginkan layanan seeking comprehensive and secure financial services,
keuangan yang lengkap dan aman dengan dukungan fitur supported by hard and soft token features that provide
hard dan soft token yang memberikan kenyamanan serta convenience and security. This business internet
keamanan bagi Nasabah. Pada fitur layanan Internet banking service is equipped with various features,
Banking Bisnis ini telah didukung berbagai macam including flexible user management, fund transfer
fitur antara lain fleksibilitas management user, layanan services (overbooking, SKN, RTGS, online transfers,
transfer dana (overbooking, SKN, RTGS, online transfer, BI-FAST, and bulk transfers), biller services (telephone,
BIFAST, serta Bulk Transfer), Biller (Telepon, listrik, PBB, electricity, PBB, PDAM, MPN), as well as payroll and
PDAM, MPN), serta layanan payroll dan virtual account. virtual account services. In addition, there are user
Disamping itu terdapat fitur layanan untuk management management features with various levels of flexibility
user dengan berbagai macam fleksibilitas yang dapat that can be customized to meet customers’ needs.
disesuaikan dengan kebutuhan Nasabah.
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Sustaining Stability and Driving Growth
Bank juga memiliki ekosistem QRIS yang terus berkembang The Bank also has a QRIS ecosystem that continues to
tiap tahunnya, dengan perluasan jaringan merchant grow each year. The expansion of the merchant network
dapat memberikan kontribusi transaksi QRIS yang cukup has contributed significantly to QRIS transaction volumes.
signifikan. Jumlah nominal transaksi QRIS di tahun 2025 In 2025, the total nominal value of QRIS transactions
mencapai Rp66 Trilliun dengan frekuensi 395 juta. reached IDR66 trillion with a transaction frequency of 395
Dukungan program cashback QRIS juga tetap dijalankan million. QRIS cashback programs are also consistently
di merchant-merchant area kawasan Artha Graha Grup/ implemented at merchants located within the Artha
Artha Graha Network. Graha Group/Artha Graha Network areas.
Selain itu, Bank juga membuka peluang bisnis baru melalui Furthermore, the Bank has opened new business
kerja sama dengan mitra bisnis berbasis digital melalui opportunities through cooperation with digital-based
implementasi layanan API (Application Programming business partners by implementing API (Application
Interface) yang terus dikembangkan untuk memenuhi Programming Interface) services that continue to be
kebutuhan kerja sama B2B (Business to Business) dalam developed to support B2B (Business-to-Business)
rangka membentuk ekosistem digital, melalui kerjasama cooperation in building a digital ecosystem. This
dengan mitra bisnis strategic yang fokus pada layanan includes collaboration with strategic business partners
sistem pembayaran serta ekosistem komoditas, baik focused on payment system services and commodity
itu ekosistem QRIS, komoditas emas, layanan transaksi ecosystems, such as the QRIS ecosystem, gold
Pialang Pemegang Amanat Luar Negeri (PALN) yang commodities, and transaction services for Foreign
termasuk layanan kepada pialang pada Bank Penyimpan Custodian Brokers, including services for brokers at
Dana Margin. Margin Fund Custodian Banks.
Di tahun 2025, Bank Artha Graha Internasional juga In 2025, Bank Artha Graha Internasional also obtained
telah mendapatkan izin yang mendukung perpindahan licenses supporting the transfer of commodity supervision
komoditas dari Bapeppti ke OJK dan BI, antara lain from Bappebti to the Financial Services Authority (OJK)
pelaku derivatif Pasar Uang dan Pasar Valas (PUVA), and Bank Indonesia (BI), including licenses as a Money
Bank Penyimpan Dana Konsumen pada Ekosistem Market and Foreign Exchange Derivatives Participant
Perdagangan Aset Keuangan Digital (Aset Kripto), serta (PUVA), a Consumer Fund Custodian Bank in the Digital
Penyelenggara Infrastruktur Pasar Derivatif Keuangan Financial Asset Trading Ecosystem (Crypto Assets), and
sebagai Penyelenggara Sarana Penyimpanan dan a Financial Derivatives Market Infrastructure Provider
Pengadministrasian Derivatif Keuangan (Derivatif as a Provider of Financial Derivatives Custody and
Efek). Hal ini bermanfaat bagi Bank untuk masuk dalam Administration Services (Securities Derivatives). These
ekosistem pasar komoditas. licenses enable the Bank to participate in the commodity
market ecosystem.
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JEJAK LANGKAH
Milestones
1973 1990 1992 1993
7 September | September 7 23 Agustus | August 23 19 Mei | May 19 24 Februari | February 24
Mendirikan dan mengawali kiprah Mencatatkan Saham pada Bursa Mengubah nama dari PT Inter- Mendapatkan izin usaha sebagai
dalam industri keuangan sebagai Efek Jakarta dan Surabaya. Pacific Financial Corporation bank umum dengan Surat
lembaga keuangan bukan bank Listed its Shares on the Jakarta menjadi PT Inter-Pacific Bank Keputusan Menteri Keuangan
dengan nama PT Inter-Pacific and Surabaya Stock Exchanges. Tbk. Republik Indonesia No. 176/
Financial Corporation. Changed its name from PT Inter- KMK.017/1993.
Established and initiated its Pacific Financial Corporation to Obtained a business license as a
involvement in the financial PT Inter-Pacific Bank Tbk. commercial bank with the Decree
industry as a non-bank financial of the Minister of Finance of the
institution under the name Republic of Indonesia No. 176/
of PT Inter-Pacific Financial KMK.017/1993.
Corporation.
2005 1999 1997
16 Agustus | August 16 9 April | April 9 13 Juni | June 13
Melakukan perubahan nama Mengajukan permohonan pembatalan pencatatan (delisting) saham Mengubah nama menjadi PT Bank
menjadi PT Bank Artha Graha di Bursa Efek Surabaya yang direalisasikan 10 (sepuluh) hari kemudian Inter-Pacific Tbk.
Internasional Tbk setelah melalui pemberian persetujuan atas permohonan tersebut. Changed its name to
merger dengan PT Bank Artha Submitted an application for the delisting of its shares from the PT Bank Inter-Pacific Tbk.
Graha berdasarkan izin dari Bank Surabaya Stock Exchange, which was realized 10 (ten) days later through
Indonesia dengan Keputusan the granting of approval for such application.
Gubernur Bank Indonesia
No. 7/49/KEP.GBI/2005. 27 September | September 27
The Bank changed its name to PT
Bank Artha Graha Internasional Memperoleh pernyataan efektif dari Ketua Bapepam berdasarkan Surat
Tbk after the merger with PT Bank No. S-1761/PM/1999 untuk melakukan Penawaran Umum Terbatas (PUT) I.
Artha Graha based on a license Obtained an effective statement from the Chairman of Bapepam
from Bank Indonesia with the based on Letter No. S-1761/PM/1999 to conduct a Limited Public
Decree of the Governor of Bank Offering (PUT) I.
Indonesia No. 7/49/KEP.GBI/2005.
PUT V.
2007 2008 2012 2016
17 April | April 17 1 Desember | December 1 5 Desember | December 5 23 November | November 23
Memperoleh pernyataan efektif Memperoleh pernyataan efektif Memperoleh pernyataan efektif Memperoleh pernyataan efektif
dari Ketua Badan Pengawas Pasar dari Ketua Bapepam dan LK dari Ketua Bapepam dan LK dari Kepala Eksekutif Pengawas
Modal dan Lembaga Keuangan berdasarkan Surat No. S-8684/ berdasarkan Surat No. S-13878/ Pasar Modal Otoritas Jasa
(Bapepam dan LK) berdasarkan BL/2008 untuk melakukan PUT III. BL/2012 untuk melakukan PUT IV. Keuangan berdasarkan Surat No.
Surat No. S-1746/BL/2007 untuk Obtained an effective statement Obtained an effective statement S-682/D.04/2016 untuk melakukan
melakukan Penawaran Umum from the Chairman of Bapepam from the Chairman of Bapepam PUT V.
Terbatas (PUT) II. and LK based on Letter No. and LK based on Letter No. Obtained an effective statement
Obtained an effective statement S-8684/BL/2008 to conduct S-13878/BL/2012 to conduct from the Chief Executive of the
from the Chairman of the Badan Limited Public Offering III. Limited Public Offering IV. Capital Market Supervision of the
Pengawas Pasar Modal and Financial Services Authority based
Lembaga Keuangan (Bapepam on Letter No. S-682/D.04/2016 to
and LK) based on Letter No. conduct Limited Public Offering V.
S-1746/BL/2007 to conduct a
Limited Public Offering (PUT) II.
2018 2017
3 Mei | May 3 26 Oktober | October 26
Meluncurkan kartu berlogo Gerbang Pembayaran Nasional (GPN) sebagai salah satu wujud interoperabilitas Melakukan perubahan logo
dalam mendukung kemudahan bertransaksi oleh Bank Artha Graha Internasional dan Perbankan Indonesia. Bank sebagai wujud perubahan Bank
Artha Graha Internasional merupakan salah satu dari bank peserta pilot project GPN bersama Bank Mandiri, BNI, yang dinamis dengan dilandasi
BRI, BCA, CIMB Niaga dan Bank Permata. filosofi dan semangat baru.
Launched a card with the National Payment Gateway (GPN) logo as a form of interoperability in supporting Changed its logo as a
transactions by Bank Artha Graha Internasional and Indonesian Banking. Bank Artha Graha Internasional is manifestation of the Bank’s
one of the participating banks in the GPN pilot project with Bank Mandiri, BNI, BRI, BCA, CIMB Niaga, and Bank dynamic transformation,
Permata. grounded in a new philosophy
and renewed spirit.
28 Mei | May 28
Mobile Banking Bank Artha Graha Internasional resmi diluncurkan pada tanggal 28 Mei 2018 guna memberikan
layanan terbaik dan kemudahan transaksi kepada Nasabah. agi digital apps, dilengkapi dengan berbagai fitur
transaksi transfer, pembelian dan pembayaran sebagai fitur utamanya.
Bank Artha Graha Internasional Mobile Banking was officially launched on May 28, 2018, to provide Customers
with the best services and ease of transactions. agi digital apps has many features such as funds transfer, bill
purchase, and bill payment transactions as a main feature.
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Sustaining Stability and Driving Growth
2020 2019
19 Mei | May 19 10 Oktober | October 10
Bank Artha Graha Internasional telah mendapat izin Otoritas Jasa Keuangan atas layanan API Management. Pada Tahun 2019, Bank Artha
Melalui API, Bank menyediakan sistem integrasi yang dapat diakses oleh mitra secara real-time sesuai dengan Graha Internasional memiliki visi
layanan yang dikerjasamakan. API yang dimilik BAGI sampai saat ini adalah API Cek Saldo, API Cek Mutasi, API untuk meningkatkan pelayanan
Info Kurs, API Pemindah bukuan, API Transfer Dana dan API SKN. dan kenyamanan kepada Nasabah.
Bank Artha Graha Internasional has obtained approval from the Financial Services Authority (OJK) for its API Untuk itu, Bank meluncurkan
Management services. Through these APIs, the Bank provides an integration system that can be accessed by pembukaan rekening online di
partners in real time in accordance with the agreed services. The APIs currently owned by BAGI include the mana Nasabah dapat melakukan
Balance Inquiry API, Transaction History Inquiry API, Exchange Rate Information API, Transfer API, Funds Transfer pembukaan rekening tanpa harus
API, and SKN API. datang ke cabang.
In 2019, Bank Artha Graha
12 Desember | December 12 Internasional set a vision to
enhance service quality and
Bank Artha Graha Internasional telah mengimplementasikan layanan uang elektronik berbasis server, yaitu BAGI customer convenience. To support
Money dimana menjadi satu kesatuan sebagai source of funds transaksi di layanan agi digital apps. Dengan this vision, the Bank launched an
adanya BAGI Money dapat mempermudah akuisisi User agi digital apps untuk bertransaksi dengan cara online account opening service,
registrasi yang jauh lebih mudah dan cepat. enabling customers to open
Bank Artha Graha Internasional has implemented a server-based electronic money service, namely BAGI accounts without having to visit a
Money, which serves as an integrated source of funds for transactions within the agi digital application. The branch.
presence of BAGI Money facilitates user acquisition for the agi digital application by enabling transactions
through a registration process that is significantly simpler and faster.
2021
31 Maret | March 31 9 September | September 9 31 Desember | December 31
Bank Artha Graha Internasional telah Bank Artha Graha Internasional Bursa Berjangka Jakarta (BBJ) dan Kliring Berjangka
mengimplementasikan layanan QRIS (Quick mendapatkan persetujuan dari Badan Indonesia (KBI) bekerja sama dengan Bank Artha
Response Indonesia Standard) untuk melayani Pengawas Perdagangan Berjangka Graha Internasional sebagai Official Bank Partner yang
pembayaran berbasis QR Code di merchant Komoditi sebagai Bank Penyimpan menyediakan layanan teknologi keuangan dan sistem
kerja sama Bank Artha Graha Internasional Dana Margin, Dana Kompensasi dan pembayaran dalam transaksi Perdagangan Pasar Fisik
melalui aplikasi merchant AGI Pay. Di samping Dana Jaminan untuk Perdagangan Emas Digital. BBJ, KBI dan BAGI sepakat melakukan
itu, pembayaran QR Code juga dapat dilakukan Berjangka Komoditi. kerjasama penyediaan fasilitas dan akses bagi
untuk Nasabah Bank Artha Graha Internasional Bank Artha Graha Internasional Peserta Pasar Fisik Emas Digital berupa pembukaan
melalui aplikasi agi digital apps di seluruh obtained approval from the Commodity Rekening Dana Komoditi (RDK) oleh Bank Artha Graha
merchant yang tergabung di jaringan QRIS. Futures Trading Regulatory Agency Internasional yang di administrasikan oleh BBJ dan KBI
Bank Artha Graha Internasional has as a Margin Fund Depositing Bank, melalui Platform JFXGold.
implemented QRIS (Quick Response Indonesia Compensation Funds, and Guarantee Bursa Berjangka Jakarta (BBJ) and Kliring Berjangka
Standard) service to serve QR Code-based Funds for Commodity Futures Trading. Indonesia (KBI) collaborated with Bank Artha Graha
payments at Bank Artha Graha Internasional Internasional as an Official Bank Partner providing
partnered merchants through its AGI Pay financial technology services and payment systems
merchant application. In addition, QR Code in Digital Gold Physical Market Trading transactions.
payments can also be made for Bank Artha BBJ, KBI, and BAGI agreed to cooperate in providing
Graha Internasional Customers through the facilities and access for Digital Gold Physical Market
agi digital apps application at all merchants Participants by opening a Commodity Fund Account
who were members of the QRIS network. (RDK) by Bank Artha Graha Internasional, which BBJ
and KBI administer through the JFX Gold Platform.
2022
30 Desember | December 30 4 Juni | June 4 23 Mei | May 23 18 Mei | May 18
Bank Artha Graha Internasional Launching Digital Aplikasi “agi” by Implementasi BI Fast pada Bank Artha Graha Internasional
telah mendapatkan surat Bank Artha Graha Internasional, channel teller, memberikan akses menjalin kerja sama Customer
rekomendasi untuk implementasi merupakan aplikasi yang telah kepada Nasabah atas layanan Due Diligence (CDD) dengan
BI SNAP (Standar Nasional diperbaharui dari layanan Mobile transfer antar bank secara real- Perantara Perdagangan Pasar
Open API Pembayaran) dalam Banking “agi digital apps”. time dan harga layanan yang Fisik Emas Digital, PT ABI Komoditi
mendukung terciptanya sinergi Perubahan atas brand identity, terjangkau menggunakan sistem Berjangka (ABI KB). Dalam kerja
sistem pembayaran melalui kerja UI/UX, customer journey serta yang terintegrasi dengan Bank sama ini, BAGI menggunakan
sama B2B (Business to Business). berbagai fitur baru yang digarap Indonesia. hasil CDD yang dilakukan ABI
Implementasi bertahap dilakukan pada aplikasi ini. The implementation of BI-FAST KB untuk pembukaan Rekening
untuk menyelaraskan spesifikasi Launching the Digital Application on the teller channel provides Dana Komoditi (RDK) dari peserta
teknis sesuai SNAP untuk seluruh “agi” by Bank Artha Graha customers with access to real- perdagangan.
merchant. Internasional, an updated time interbank transfer services Bank Artha Graha Internasional
Bank Artha Graha Internasional application of the Mobile Banking at affordable fees, using a system established Customer Due
has received a recommendation service “agi digital apps”. There integrated with Bank Indonesia. Diligence (CDD) cooperation
letter for the implementation of were changes to the brand with Digital Gold Physical Market
BI SNAP (National Standard for identity, UI/UX, customer journey, Trading Intermediary, PT ABI
Open API Payment) to support and various new features, both Komoditi Berjangka (ABI KB). In
the realization of payment system financial and non-financial, in this this cooperation, BAGI used the
synergy through B2B (Business to application. results of CDD by ABI KB to open
Business) cooperation. Gradual Commodity Fund Accounts (RDK)
implementation is carried from trading participants.
out to synchronize technical
specifications according to SNAP
for all merchants.
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2025
18 Maret | March 18
Bank Artha Graha Internasional mendapatkan Persetujuan Prinsip
Penyelenggara Infrastruktur Pasar Derivatif Keuangan sebagai
Penyelenggara Sarana Penyimpanan dan Pengadministrasian
Derivatif Keuangan.
Bank Artha Graha Internasional obtained Approval in Principle
as a Financial Derivatives Market Infrastructure Operator as
a Financial Derivatives Storage and Administration Facility
Operator.
12 Desember | December 12 26 Juni | June 26
Informasi Pemrosesan Persetujuan sebagai Bank Penyimpan Bank Artha Graha Internasional terdaftar sebagai Pelaku
Dana Konsumen pada Ekosistem Perdagangan Aset Keuangan Derivatif Pasar Uang dan Pasar Valas.
Digital. Bank Artha Graha Internasional is registered as a Money Market
Information on Approval Processing as a Consumer Fund and Foreign Exchange Market Derivatives Participant.
Depository Bank in the Digital Financial Asset Trading
Ecosystem.
2024
30 September | September 30 21 September | September 21
Kerjasama Pengelolaan Dana atas Sistem Pembayaran Tagihan Listrik dan Command Center atau pusat kendali Bank Artha Graha Internasional,
Non-Tagihan Listrik secara Terpusat dan Kerjasama tentang Perlindungan, di mana ruangan atau sistem yang digunakan untuk memantau,
Pemrosesan, dan Penyediaan Akses Data atas Sistem Pembayaran menganalisis, mengelola, dan merespon data dan informasi. Terdapat
Tagihan Listrik dan Non-Tagihan Listrik secara Terpusat dengan PLN dan 4 (empat) dashboard grafana yang dimonitor di command center
PT Indonesia Comnets Plus (ICON+). diantaranya:
Cooperation Agreement on Fund Management for the Centralized 1. Inquiry saving T24
Electricity and Non-Electricity Bill Payment System, as well as an 2. Transaksi BI Fast
Agreement on the Protection, Processing, and Provision of Data Access 3. Top-up DANA/GoPay/OVO
for the Centralized Electricity and Non-Electricity Bill Payment System 4. SMS Promedia
with PLN and PT Indonesia Comnets Plus (ICON+). The Command Center of Bank Artha Graha Internasional serves as the
central control hub, where rooms or systems are utilized to monitor,
analyze, manage, and respond to data and information. There are 4 (four)
Grafana dashboards monitored at the Command Center, which include:
1. Inquiry saving T24
2. BI FAST Transactions
3. Top-ups for DANA/GoPay/OVO
4. Promedia SMS
2023
29 Mei | May 29 8 Mei | May 8
Bank Artha Graha Internasional telah berhasil mendapatkan sertifikasi ISO 27001, di mana ISO 27001 adalah Implementasi layanan BI FAST
standar internasional yang mengatur Sistem Manajemen Keamanan Informasi (Information Security Management pada channel digital aplikasi “agi”
System/ISMS). Salah satu manfaat dari penerapan ISO 27001 adalah perlindungan data dan informasi sensitif. dan Internet Banking Bisnis guna
menunjang layanan transfer antar
Standar ini membantu perusahaan mengidentifikasi aset informasi yang penting dan mengimplementasikan bank secara real-time dengan
kontrol yang sesuai untuk melindungi kerahasiaan, integritas, dan ketersediaan informasi tersebut. Sehingga biaya yang lebih terjangkau.
tidak hanya tentang melindungi data perusahaan, namun juga tentang bagaimana menciptakan kerangka Implementation of BI FAST
kerja yang kokoh untuk manajemen keamanan informasi yang dapat mendukung pertumbuhan bisnis dan services on digital channels “agi”
meminimalkan risiko. application and business internet
Bank Artha Graha Internasional, has successfully obtained ISO 27001 certification, where ISO 27001 is an banking to support real-time
international standard that regulates the Information Security Management System (ISMS). One of the benefits interbank transfer services at a
of implementing ISO 27001 is the protection of sensitive data and information. more affordable cost.
This standard helps companies identify critical information assets and implement appropriate controls
to protect the confidentiality, integrity and availability of that information. Therefore, it is not only about
protecting company data, but also creating a solid framework for information security management that can
support business growth and minimize risks.
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Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
VISI, MISI, DAN NILAI-NILAI PERUSAHAAN
VISION, MISSION, AND CORPORATE VALUES
Visi
Vision
Menjadi Institusi Keuangan Terkemuka dengan
Kinerja Prima yang Berkelanjutan dan Berkontribusi
dalam Pembangunan Indonesia.
To become a leading financial institution with
sustainable excellent performance that contributes
to the development of Indonesia.
Misi
Mission
• Memberikan solusi keuangan berkelanjutan yang komprehensif dan inovatif.
Providing comprehensive and innovative sustainable financial solutions.
• Meningkatkan jangkauan serta kualitas pelayanan melalui digitalisasi dan
inklusi keuangan.
Improving the reach and quality of services through digitization and financial
inclusion.
• Mengembangkan sumber daya manusia yang handal dan berdedikasi.
Developing reliable and dedicated human resources.
• Menjalankan tata kelola perusahaan yang baik serta peduli terhadap
masyarakat dan lingkungan.
Implementing good corporate governance and caring for the community
and the environment.
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Nilai-Nilai Perusahaan Corporate Values
Nilai-nilai perusahaan yang menjadi pedoman bagi The corporate values that serve as guidelines for the
para Karyawan Bank Artha Graha Internasional dalam employees of Bank Artha Graha Internasional in realizing
mewujudkan Visi dan Misi adalah: the Company’s Vision and Mission are as follows:
Agility
Mampu untuk berpikir dan bertindak Able to think and act quickly in evaluating
cepat dalam mengevaluasi dan merespons and responding to the dynamics of
dinamika perubahan industri yang industry changes that impact the
berdampak kepada keberlangsungan sustainability of the company.
perusahaan.
Collaboration
Senantiasa membuka kesempatan untuk Always open opportunities to collaborate
berkolaborasi dengan mitra strategis yang with competent strategic partners
kompeten dalam menciptakan peluang in creating new opportunities for the
baru demi kemajuan perusahaan. company’s progress.
Innovation
Konsisten dalam mencapai upaya terbaik Consistent in achieving the best efforts
berupa usulan atau tindakan perbaikan in the form of proposals or actions for
bertahap atau signifikan guna menciptakan gradual or significant improvements
efisiensi, efektivitas dan nilai tambah to create efficiency, effectiveness and
di bidang produk, proses, pelayanan, added value in the areas of products,
dan/atau teknologi untuk memajukan processes, services, and/or technology
perusahaan. to advance the company.
Tinjauan Visi, Misi, dan Nilai-Nilai Review of the Vision, Mission, and Corporate
Perusahaan Oleh Dewan Komisaris Values by the Board of Commissioners and
dan Direksi the Board of Directors
Di tahun 2025, Bank telah melakukan peninjauan atas In 2025, the Bank reviewed of its vision, mission,
visi, misi, dan nilai-nilai perusahaan dan menetapkan and corporate values and concluded that the Bank’s
bahwa visi, misi, serta nilai-nilai yang dimiliki Bank saat current vision, mission, and values remain appropriate
ini telah sesuai dengan kondisi dan tantangan industri and aligned with the conditions and challenges of the
perbankan. banking industry.
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Sustaining Stability and Driving Growth
LOGO PERUSAHAAN
COMPANY LOGO
Logo Bank Artha Graha Internasional menggambarkan The logo of Bank Artha Graha Internasional reflects
karakter bisnis perusahaan yang menggambarkan the Company’s business character, representing the
semangat dan optimisme Bank yang selalu dinamis. Bank’s spirit and optimism as a continuously dynamic
institution.
Logo Bank Artha Graha Internasional The logo of Bank Artha Graha
menggambarkan karakter bisnis Internasional reflects the Company’s
perusahaan yang menggambarkan business character, conveying the
semangat dan optimisme Bank yang Bank’s spirit and optimism as a
selalu dinamis. continuously dynamic institution.
Logo tersebut terdiri dua warna dan The logo consists of two colors
tiga jenis huruf yang menggambarkan and three letterforms representing
huruf A, G, dan I berwarna keemasan the letters A, G, and I in gold,
dengan teks BANK ARTHA GRAHA accompanied by the text BANK ARTHA
INTERNASIONAL berwarna hitam, GRAHA INTERNASIONAL in black.
kedua hal tersebut merupakan satu These elements form an integrated
kesatuan sehingga memudahkan whole, making it easier for the public
masyarakat dalam mengenali PT to recognize PT Bank Artha Graha
Bank Artha Graha Internasional Internasional Tbk.
Tbk.
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KEGIATAN USAHA
BUSINESS ACTIVITIES
Kegiatan Usaha Menurut Anggaran Business Activities According to the
Dasar Articles of Association
Bank Artha Graha Internasional menjalankan kegiatan Bank Artha Graha Internasional conducts business
usaha sebagai bank umum konvensional (64121) dan unit activities as a conventional commercial bank (64121)
usaha syariah bank umum (64123) sebagaimana diatur and a sharia business unit of a commercial bank (64123),
dalam Pasal 3 Anggaran Dasar Perusahaan yang tertuang as stipulated in Article 3 of the Company’s Articles of
dalam Akta No. 06 tanggal 17 Juli 2024. Sejalan dengan Association as set forth in Deed No. 06 dated July 17,
ketentuan tersebut, Bank dapat melaksanakan berbagai 2024. In accordance with these provisions, the Bank
kegiatan usaha sebagai berikut: may carry out various business activities as follows:
Kegiatan Usaha Utama Main Business Activities
Menghimpun dana dari masyarakat dalam bentuk 1. Collecting funds from the public in the form of
simpanan giro, deposito berjangka, sertipikat deposito, current account deposits, time deposits, certificates
tabungan dan/atau bentuk lainnya yang dipersamakan of deposit, savings and/or other similar forms;
dengan itu;
1. Memberikan kredit baik kredit jangka menengah, 2. Providing loans, either medium-, long- or short-term
panjang atau pendek maupun jenis lainnya yang loans or other types that are common in the banking
lazim dalam dunia perbankan; industry;
2. Menerbitkan surat pengakuan utang; 3. Issuing debt certificates;
3. Membeli, menjual, atau menjaminkan atas risiko 4. Buying, selling, or guaranteeing own its own risk
sendiri maupun untuk kepentingan dan atas perintah or for the benefit of and at the behest of its
Nasabahnya: Customers:
a. Surat-surat wesel, termasuk wesel yang a. Bill of exchange, including accredited money
diakseptasi oleh bank yang masa berlakunya tidak orders by banks whose validity period does not
lebih lama dari kebiasaan dalam perdagangan exceed the period customary for the trading of
surat-surat tersebut; such instruments;
b. Surat pengakuan utang dan kertas dagang lainnya b. Debt certificates and other commercial papers
yang masa berlakunya tidak lebih lama dari with a validity period not exceeding the period
kebiasaan dalam perdagangan surat-surat tersebut; customary in the trading of such papers;
c. Kertas Perbendaharaan Negara dan Surat Jaminan c. State Treasury Notes and Government Guarantee
Pemerintah; Notes;
d. Sertifikat Bank Indonesia (SBI); d. Bank Indonesia Certificate (SBI);
e. Obligasi; e. Bonds;
f. Surat promes yang dapat diperdagangkan dengan f. Tradeable promissory notes with a maturity of up
berjangka waktu sampai dengan 1 (satu) tahun; dan to 1 (one) year; and
g. Surat berharga lain yang berjangka waktu sampai g. Other securities with a maturity of up to 1 (one)
dengan 1 (satu) tahun. year.
5. Memindahkan uang, baik untuk kepentingan sendiri 5. Transferring funds, both for its own benefit and for
maupun untuk kepentingan Nasabah; the benefit of its customers;
6. Menempatkan dana pada, meminjam dana dari 6. Placing funds with, borrowing funds from, or lending
atau meminjamkan dana kepada bank lain, dengan funds to other banks, using letters, telecommunications
menggunakan surat, sarana telekomunikasi maupun facilities, or by bills of exchange, checks or other
dengan wesel unjuk, cek atau sarana lainnya; means;
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Sustaining Stability and Driving Growth
7. Menerima pembayaran dari tagihan atas surat 7. Receiving payments from claims on securities
berharga dan melakukan perhitungan dengan atau and performing calculations with or between third
antara pihak ketiga; parties;
8. Melakukan penempatan dana dari Nasabah kepada 8. Placing funds from one customer to another
Nasabah lainnya dalam bentuk surat berharga yang customer in the form of securities listed on the stock
tercatat di bursa efek; exchange;
9. Melakukan kegiatan dalam valuta asing dengan 9. Conducting foreign exchange activities in
memenuhi ketentuan yang ditetapkan oleh Bank compliance with the provisions stipulated by Bank
Indonesia; Indonesia;
10. Menyediakan pembiayaan dan/atau melakukan 10. Providing financing and/or conducting other activities
kegiatan lain sesuai dengan ketentuan yang in accordance with the provisions stipulated by Bank
ditetapkan Bank Indonesia; Indonesia;
11. Menyediakan pembiayaan dan/atau melakukan 11. Providing financing and/or conducting business
kegiatan usaha berdasarkan prinsip syariah, activities based on Sharia principles, either through
baik melalui pendirian anak perusahaan maupun the establishment of subsidiaries or through the
melalui pembentukan Unit Usaha Syariah sesuai formation of a Sharia Business Unit, in accordance
ketentuan yang ditetapkan oleh Bank Indonesia atau with the provisions stipulated by Bank Indonesia, the
Otoritas Jasa Keuangan atau instansi pemerintah Financial Services Authority, or other government
lainnya; dan agencies; and
12. Berperan serta sebagai pendukung perusahaan 12. Participating as a supporter of companies or
atau penyelenggara Finansial Teknologi dalam operators of Financial Technology in payment
hal pembayaran, penyelesaian (settlement), and settlement activities, and collaborating with
dan berkolaborasi dengan perusahaan atau Financial Technology companies or operators in
penyelenggara Finansial Teknologi dalam developing digital finance service ecosystems,
mengembangkan ekosistem digital finance including Bancassurance, Insurtech, Quick Response
services antara lain Bancassurance, Insurtech, Code Indonesian Standard (QRIS), Electronic
Quick Response Code Indonesian Standard (QRIS), Wallets, Electronic Money, Payment Gateways, and
Dompet Elektronik, Uang Elektronik, Payment information technology-based joint funding services.
Gateway, Layanan Pendanaan Bersama Berbasis
Teknologi Informasi.
Kegiatan Usaha Penunjang Supporting Business Activities
1. Menyediakan tempat untuk menyimpan barang dan 1. Providing a place to store valuables and securities;
surat berharga;
2. Melakukan kegiatan penitipan untuk kepentingan 2. Performing custodial activities for the benefit of
pihak lain berdasarkan suatu kontrak; other parties based on a contract;
3. Membeli agunan baik semua maupun sebagian 3. Purchasing collateral either all or partially through
melalui pelelangan dalam hal debitur tidak memenuhi auction in the event that a debtor does not fulfill
kewajibannya kepada Perseroan dengan ketentuan its obligations to the Company provided that
agunan yang dibeli tersebut wajib dicairkan the purchased collateral must be disbursed
secepatnya; immediately;
4. Melakukan kegiatan anjak piutang, usaha kredit dan 4. Conducting factoring activities, credit business and
kegiatan wali amanat; trustee activities;
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5. Melakukan kegiatan sebagai penyelenggara dana 5. Conducting activities as a pension fund organizer in
pensiun sesuai dengan peraturan perundang- accordance with the applicable laws and regulations,
undangan yang berlaku, baik selaku pendiri dana both as the founder of the employer pension fund
pensiun pemberi kerja maupun selaku pendiri dan/ and as the founder and/or participant of the financial
atau peserta dana pensiun lembaga keuangan; institution pension fund;
6. Melakukan kegiatan penyertaan pada bank atau 6. Conducting participation activities in banks or other
perusahaan lain di bidang keuangan sewa guna companies in the field of leasing finance, venture
usaha, perusahaan modal ventura, perusahaan efek, capital companies, securities companies, insurance
perusahaan asuransi, lembaga kliring dan penjamin companies, clearing and guarantee institutions and
serta lembaga penyimpan dan penyelesaian, dengan depository and settlement institutions, by fulfilling
memenuhi ketentuan yang ditetapkan oleh instansi the provisions stipulated by the authorized agency;
yang berwenang;
7. Melakukan kegiatan penyertaan modal sementara 7. Conducting temporary capital participation
untuk mengatasi kredit macet, dengan syarat harus activities to overcome loan defaults, provided that
menarik kembali penyertaannya sesuai dengan the participation must be withdrawn in accordance
ketentuan yang ditetapkan Bank Indonesia; dan with the provisions stipulated by Bank Indonesia; and
8. Mengusahakan usaha-usaha lain yang berhubungan 8. Undertaking other businesses directly or indirectly
langsung atau tidak langsung dengan maksud di atas related to the above purposes, the implementation
yang pelaksanaannya tidak bertentangan dengan of which is not contrary to the prevailing laws in
Undang-Undang yang berlaku di Indonesia. Indonesia.
Produk dan Jasa Products and Services
Sampai dengan akhir tahun 2025, Bank memiliki produk As of the end of 2025, the Bank offered the following products
dan jasa sebagai berikut: and services:
Produk Pendanaan
Funding Products
Tabungan Icon Icon Savings
Buka rekening online dari genggaman kapan saja di mana saja. Open an online account from the palm of your hand anytime,
Nikmati berbagai kemudahan transaksi dengan Tabungan anywhere. Enjoy a variety of easy transactions with Icon
Icon. Savings.
Tabungan Artha Artha Savings
Kelola dana untuk transaksi sehari-hari dengan Tabungan Manage your funds for daily transactions with Artha Savings
Artha dan nikmati berbagai fasilitas perbankan yang Anda and enjoy various banking facilities that you need. Artha
butuhkan. Tabungan Artha juga dilengkapi dengan kartu ATM Savings also comes with an ATM card to offer more choices
untuk menambah pilihan metode transaksi. of transaction methods.
Tabungan Artha Payroll Artha Payroll Savings
Merupakan tabungan khusus untuk penempatan gaji dengan A special savings account for salary placement with low cost
biaya ringan dan mudah, dengan kemudahan akses dan and easy access and facilities.
fasilitas.
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Sustaining Stability and Driving Growth
Produk Pendanaan
Funding Products
Tabungan Artha Merchant Artha Merchant Savings
Mendukung para pelaku usaha untuk mengelola transaksi Supporting businesses to manage transactions more easily.
menjadi lebih mudah. Tabungan Artha Merchant yang Artha Merchant Savings with QRIS is the right choice.
dilengkapi dengan QRIS menjadi pilihan yang tepat.
Tabungan Wira Wira Savings
Memberikan lebih dari fleksibilitas bertransaksi, Tabungan Providing more than transaction flexibility, Wira Savings also
Wira juga memberikan suku bunga setara deposito agar dana offers deposit-like interest rates to optimize the growth of
Anda dapat bertumbuh optimal. your funds.
Tabungan Pintar Pintar Savings
Kelola uang dengan pintar untuk wujudkan rencana Manage your money smartly to realize your future plans. Start
mendatang. Mulai menabung rutin setiap bulan dari sekarang, saving regularly every month from now on, Pintar Savings is a
Tabungan pintar menjadi solusi pintar perencanaan masa smart solution for planning your future.
depan Anda.
Tabungan Prega Prega Savings
Tanamkan kebiasaan menabung sejak usia dini untuk Instill the habit of saving from an early age for a better life.
hidup yang lebih baik. Anda dapat membentuk kebiasaan You can shape your child’s saving habit with Prega Savings.
menabung bagi anak Anda dengan Tabungan Prega.
Tabungan Simpanan Pelajar (SimPel) Simpanan Pelajar (SimPel) Savings
Generasi muda yang siap meraih cita-cita. Buka Tabungan The young generation who are ready to achieve their dreams.
SimPel untuk wujudkan yang kamu mau di masa depan. Open Simpanan Pelajar (SimPel) Savings to realize your
future dreams.
TabunganKu TabunganKu
Menyimpan dana di Bank dapat dilakukan dengan persyaratan Saving funds at the Bank can be done with easy requirements
yang mudah dan bebas biaya administrasi. Anda dapat and no administration fees. You can open TabunganKu to
membuka TabunganKu untuk menyimpan dana dengan aman save your funds safely and comfortably.
dan nyaman.
Giro Demand Deposit
Kemudahaan transaksi bisnis selain menggunakan cek/ The convenience of business transactions in addition to
bilyet giro dan Internet Banking, juga dapat diintegrasikan using checks/bilyet demand deposit and Internet Banking,
dengan sistem pembayaran yang andal menggunakan virtual can also be integrated with a reliable payment system using
account dan berbagai fasilitas lainnya. Giro menjadi solusi virtual accounts and various other facilities. Demand deposit
pengelolaan keuangan untuk bisnis Anda. is a financial management solution for your business.
Rekening Terpisah Segregated Account
Menampung dana Nasabah secara terpisah dalam kegiatan Accommodating Customers’ funds separately in commodity
bursa berjangka komoditi lengkap dengan fasilitas Internet futures exchange activities complete with Internet Banking
Banking. Rekening terpisah yang dapat digunakan oleh facilities. Segregated accounts can be used by Brokers/
Pialang/Perantara Berjangka untuk menjamin keamanan dana Futures Intermediaries to ensure the security of Customers’
Nasabah. funds.
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Produk Pendanaan
Funding Products
Deposito Time Deposit
Investasi dana dengan jangka waktu tertentu dan suku bunga Investment of funds with a certain period of time and
kompetitif serta pilihan mata uang rupiah dan valas. Deposito competitive interest rates and a choice of rupiah and foreign
memberikan keuntungan optimal atas penempatan Nasabah currencies. Time deposits provide optimal returns on the
perorangan maupun perusahaan. placement of individual and corporate Customers.
Produk Pelepasan Dana
Fund Release Products
Kredit Produktif
Productive Loans
Pinjaman Rekening Koran Overdraft Loan
Fasilitas kredit di mana plafon kredit dicantumkan pada A credit facility where the credit ceiling is listed on the
rekening koran debitur sesuai dengan kesepakatan antara debtor’s current account in accordance with the agreement
Bank dengan debitur berdasarkan Perjanjian Kredit/ between the Bank and the debtor based on the Credit
Pengakuan Utang. Jenis pinjaman ini umumnya digunakan Agreement/Debt Acknowledgement. This type of loan is
untuk membiayai modal kerja debitur sehari-hari. generally used to finance the debtor’s daily working capital.
Revolving Loan Revolving Loan
Fasilitas kredit untuk pembiayaan modal kerja yang bersifat Credit facility for permanent working capital financing, in
permanen, jumlahnya tercermin dalam cash flow perusahaan. which the amount is reflected in the company’s cash flow.
Penarikan dana sesuai kebutuhan debitur, dengan Withdrawal of funds according to the needs of the debtor,
menggunakan surat permohonan pencairan (beserta dengan using a disbursement request letter (along with other
lampiran lainnya). Maksimum jangka waktu pinjaman selama 1 attachments). Maximum loan period for 1 (one) year and can
(satu) tahun dan dapat diperpanjang. be extended.
Fixed Loan Fixed Loan
Fasilitas kredit untuk membiayai investasi. Pembayaran Credit facility to finance investment. Payment of the loan
pokok pinjaman dilakukan secara berkala berdasarkan cash principal is made periodically based on the cash flow agreed
flow yang disepakati di awal dan dapat juga diberikan grace upon at the beginning and a grace period can also be given
period terhadap pokok pinjaman. Penarikan dapat dilakukan to the loan principal. Withdrawals can be made all at once or
sekaligus atau secara bertahap atau jadwal pembayaran atau in stages or payment schedules or per batch with a relatively
per batch dengan jangka waktu pinjaman yang relatif panjang long loan period of a maximum of 15 (fifteen) years.
maksimal 15 (lima belas) tahun.
Supply Chain Financing Supply Chain Financing
Fasilitas kredit yang diberikan untuk pembiayaan terhadap Credit facilities provided for financing against suppliers of
Supplier dari Prinsipal dalam hal ini merupakan Nasabah/ the Principal in this case is the Customer/Debtor with the
Debitur dengan jenis Invoice (AR) Financing, merupakan type of Invoice (AR) Financing, which is financing based on
pembiayaan yang didasarkan pada invoice atas barang/ invoices for goods/services that have been delivered to
jasa yang telah di deliver kepada Prinsipal dan Purchase the Principal and Purchase Order (Contract) Financing is
Order (Contract) Financing merupakan pembiayaan yang financing based on Purchase Orders for goods/services that
didasarkan pada Purchase Order terhadap barang/jasa yang have not been delivered to the Principal.
belum di deliver kepada Prinsipal.
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Produk Pelepasan Dana
Fund Release Products
Money Market Line Money Market Line
Fasilitas kredit jangka pendek yang biasanya diberikan kepada A short-term credit facility that is usually granted to
perusahaan berbentuk badan hukum dengan reputasi tinggi companies in the form of legal entities with a high reputation
dan diketahui memiliki kemampuan manajemen yang solid. and known to have solid management capabilities. Terms are
Jangka waktu umumnya singkat +/- selama 7 (tujuh) hari. generally short +/- for 7 (seven) days.
Negosiasi Wesel Ekspor Export Bill Negotiation
Fasilitas kredit yang diberikan kepada debitur di mana Bank A credit facility provided to the debtor where the Bank
melakukan pengambilalihan wesel ekspor dari debitur dan takes over the export bills of exchange from the debtor and
melakukan pembayaran atas wesel tersebut sebelum Bank makes payment on the bills of exchange before the Bank
mendapatkan pembayaran dari bank pembayar lainnya di gets payment from other paying banks abroad. This facility
luar negeri. Fasilitas ini akan timbul dan dibutuhkan sejalan will arise and be required in line with the granting of export
dengan pemberian kredit ekspor. credit.
Kredit Ekspor Export Credit
Fasilitas kredit modal kerja yang diberikan kepada eksportir Working capital credit facilities provided to exporters
(pemasok) untuk membiayai kegiatan-kegiatan produksi, (suppliers) to finance production activities, raising funds or
pengumpulan dana atau penyediaan barang dalam rangka supplying goods in the context of exports.
ekspor.
Trust Receipt Trust Receipt
Fasilitas kredit jangka pendek yang diberikan oleh opening Short-term credit facility provided by the opening Bank to
Bank untuk membiayai modal kerja dalam rangka pelunasan finance working capital in order to repay the matured Sight
dokumen Sight L/C yang telah jatuh tempo. Debitur dapat L/C document. Debtors can withdraw the Trust Receipt
menarik Trust Receipt secara berulang selama perjanjian repeatedly as long as the credit agreement is still valid and
kredit masih berlaku dan sesuai dengan jatuh tempo Sight in accordance with the maturity of the Sight L/C that has
L/C yang telah dibuka oleh applicant. been opened by the applicant.
Advances Under L/C Advances Under L/C
Fasilitas kredit dengan jangka waktu maksimal 14 (empat Credit facility with a maximum period of 14 (fourteen) days.
belas) hari. Fasilitas timbul dalam transaksi penyelesaian L/C The facility arises in Import L/C settlement transactions
Impor yang disebabkan “nostro account” Bank telah didebit because the Bank’s “nostro account” has been debited
oleh negotiating Bank di luar negeri sedangkan pendebitan by the negotiating Bank abroad while the debiting of the
rekening debitur belum dapat dilaksanakan karena dokumen/ debtor’s account cannot be carried out because the
barang belum tiba atau dokumen/barang sudah tiba namun documents/goods have not arrived or the documents/goods
debitur tidak mempunyai fasilitas Trust Receipt sedangkan have arrived but the debtor does not have a Trust Receipt
saldo di rekening tidak mencukupi. facility while the balance in the account is insufficient.
Clean Bills Purchased Clean Bills Purchased
Pembelian diskonto wesel dan surat berharga lain yang Purchased of discounted bills of exchange and other
didiskontokan, dengan catatan wesel atau surat berharga securities, provided that the bills of exchange or securities
tersebut tidak terdapat penyimpangan sesuai dengan do not contain any irregularities in accordance with the
ketentuan yang diatur oleh pihak yang menerbitkan wesel provisions stipulated by the party issuing the bills of
atau surat berharga tersebut. exchange or securities.
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Produk Pelepasan Dana
Fund Release Products
Kredit Konsumtif
Consumptive Loans
KPR Kerjasama Partnership Mortgage
KPR Kerjasama merupakan fasilitas pembiayaan untuk tujuan Partnership Mortgage is a financing facility for the purchase
pembelian rumah atau apartemen dari developer-developer of houses or apartments from partner developers, with loan
kerjasama yang besarnya dapat disesuaikan dengan amounts tailored to the financing needs and repayment
kebutuhan pembiayaan dan kemampuan membayar masing- capacity of each home buyer.
masing home buyer.
KPR Reguler Conventional Mortgage
Kredit Pemilikan Rumah atau Apartemen (KPR/KPA) dari Bank Home or apartment ownership loans from Bank Artha Graha
Artha Graha Internasional yang diberikan kepada perorangan Internasional for individuals to buy houses or apartments,
untuk membeli rumah atau apartemen, melalui developer through developers who have established collaboration.
yang telah bekerja sama.
KPR Tapera FLPP KPR Tapera FLPP
Kredit Pemilikan Rumah (KPR) dari Bank Artha Graha Home Ownership Loan from Bank Artha Graha Internasional
Internasional berupa Fasilitas Likuiditas Pembiayaan in the form of a Housing Financing Liquidity Facility for Low
Perumahan kepada Masyarakat Berpenghasilan Rendah Income People in collaboration with the Ministry of Public
(MBR) yang bekerja sama dengan Kementerian Pekerjaan Works and Public Housing in order to fulfill the One Million
Umum dan Perumahan Rakyat dalam rangka pemenuhan Houses Program.
Program Satu Juta Rumah.
Kredit Tanpa Agunan (KTA) Unsecured Loan
Kredit Tanpa Agunan (KTA) adalah fasilitas kredit yang Unsecured Loan is a credit facility provided to debtors in
diberikan kepada debitur dalam mata uang Rupiah untuk Rupiah for consumptive or productive purposes as long as
keperluan konsumtif ataupun produktif selama tidak it does not conflict with applicable regulations, does not
bertentangan dengan ketentuan yang berlaku, dengan tidak require debtors to provide guarantees, and is given on the
mensyaratkan debitur untuk memberikan jaminan, dan basis of the debtor’s ability to pay based on the debtor’s
diberikan atas dasar kemampuan bayar debitur berdasarkan historical performance.
historical performance debitur yang bersangkutan.
Kredit Kendaraan Bermotor (KKB) Motor Vehicle Loans
Kredit Kendaraan Bermotor (KKB) adalah kredit konsumer Motor Vehicle Loans is a consumer loan provided to finance
yang diberikan untuk membiayai pembelian kendaraan baru the purchase of a new vehicle (car). The purchase of the
(mobil). Khusus untuk pembelian kendaraan ini harus melalui vehicle must go through an authorized dealer/agent from the
dealer/agen resmi dari Agen Tunggal Pemegang Merek Sole Agent of Brand Holder who has collaborated with BAGI.
(ATPM) yang telah bekerja sama dengan BAGI. KKB ini bersifat This KKB is complimentary (only given to debtors/Customers
complimentary (hanya diberikan kepada debitur/Nasabah who have current funding/lending status facilities at Bank
yang memiliki fasilitas funding/lending status lancar di Bank Artha Graha Internasional).
Artha Graha Internasional).
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Sustaining Stability and Driving Growth
Fasilitas Kredit Lainnya
Other Credit Facilities
Bank Garansi Bank Guarantee
Jaminan Bank kepada pihak ketiga demi terjaminnya Bank guarantee to third parties to ensure smooth payment/
kelancaran pembayaran/pelaksanaan atas penyelesaian implementation of transaction settlement between
transaksi antara Nasabah dengan pihak ketiga sesuai Customers and third parties in accordance with agreed
perjanjian yang telah disepakati. agreements.
Letter of Credit Letter of Credit
Dokumen instrumen yang diterbitkan oleh Opening Bank Documents/instruments issued by the Opening Bank
atas nama Nasabah (applicant) yang memberi kuasa kepada on behalf of the Customer (applicant) authorizing the
beneficiary untuk melakukan penarikan wesel/draft, yang beneficiary to withdraw bills/drafts, which will be paid by the
akan dibayar oleh Bank jika semua persyaratan pada L/C telah Bank if all requirements on the L/C have been met.
dipenuhi.
Standby Letter of Credit Standby Letter of Credit
Garansi dalam bentuk L/C yang diterbitkan oleh Bank yang Guarantee in the form of L/C issued by the Bank which
mengakibatkan Bank tersebut berkewajiban untuk membayar results in the Bank being obliged to pay the beneficiary if the
pihak penerima garansi (beneficiary) apabila pihak yang guaranteed party (account party) defaults.
dijamin (account party) cidera janji/wanprestasi.
Shipping Guarantee Shipping Guarantee
Surat jaminan/garansi yang diterbitkan oleh Opening Bank A letter of guarantee issued by the Opening Bank at the
atas permintaan importir dan ditujukan kepada Shipping request of the importer and addressed to the shipping
Company/Maskapai Pelayaran untuk menjamin pengeluaran company, to secure the release of goods when the original
barang karena dokumen pengangkutan asli (Bill of Lading) transport documents (Bill of Lading) have not yet arrived or
belum tiba/diterima. been received
Custom Guarantee Custom Guarantee
Pengambilalihan kewajiban membayar oleh Bank atas Takeover of payment obligations by the Bank at the request
permintaan Importir kepada Instansi Bea Cukai untuk of the importer to the Customs agency to guarantee the
menjamin pembayaran bea masuk barang impor yang payment of import duties on imported goods that are
dibebaskan atau ditangguhkan. exempted or suspended.
Foreign Exchange Contract Foreign Exchange Contract
Fasilitas kredit yang diberikan jika Nasabah ingin melakukan Credit facility provided if Customers wish to make transactions
transaksi dalam mata uang asing seperti transaksi Spot, in foreign currencies such as Spot, Forward and Swap.
Forward dan Swap.
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Layanan Digital Bank
Digital Bank Services
Digital Apps Digital Apps
Layanan perbankan berbasis mobile yang tersedia dalam Mobile-based banking services available on Android and
Android dan iOS untuk menjawab kebutuhan transaksi iOS to answer the needs of financial and non-financial
finansial maupun non-finansial tanpa harus datang ke kantor transactions without having to go to a branch office with
cabang dengan fitur unggulan seperti pembukaan rekening excellent features such as online account opening, biller
online, transaksi biller, cardless withdrawal, top up e-Wallet, transactions, cardless withdrawals, eWallet top-ups,
pembelian e-Commerce. e-Commerce purchases.
QRIS (Quick Response Indonesia Standard) QRIS (Quick Response Indonesia Standard)
Layanan pembayaran berbasis QR berstandar Nasional National standard QR-based payment services through the
melalui metode scan QR Code, menggunakan aplikasi agi QR Code scan method, using the agi digital apps application,
digital apps, ke seluruh jaringan merchant yang tergabung to all merchant networks that are members of QRIS.
dengan QRIS.
Selain itu, Bank juga menyediakan layanan penerimaan In addition, the Bank also provides QR Code payment
pembayaran QR Code di merchant yang bekerja sama dengan acceptance services at merchants that cooperate with
bank, melalui aplikasi AGI Pay, sehingga dapat menerima banks, through the AGI Pay application so that it can accept
pembayaran QRIS dari seluruh lembaga yang telah disetujui QRIS payments from all institutions approved by Bank
oleh Bank Indonesia. Indonesia.
API (Application Programming Interface) API (Application Programming Interface)
Layanan antarmuka/interface yang menyediakan interkoneksi Service interface that provides interconnection of banking
layanan perbankan antara sistem bank dan mitra bisnis services between bank systems and business partners
dengan tetap memprioritaskan aspek security dalam while prioritizing security aspects in transactions with SNAP
bertransaksi dengan standarisasi SNAP (Standar Nasional (National Open API Payment Standard) standardization.
Open API Pembayaran).
Internet Banking Business Internet Banking Business
Layanan perbankan yang berbasis web yang menawarkan Web-based banking services that offer easy checking of
kemudahan pengecekan dana perusahaan serta transaksi company funds and payment transactions supported by
pembayaran yang didukung dengan keamanan dalam security in carrying out transactions using authorization
menjalankan transaksi dengan menggunakan tingkatan level levels in transactions with the support of soft tokens and
otorisasi dalam bertransaksi dengan dukungan soft token hard tokens.
dan hard token.
Retail Internet Banking Retail Internet Banking
Layanan perbankan berbasis web yang ditujukan untuk Web-based banking services intended for individual
Nasabah perorangan yang aktif dalam melakukan Customers who are active in conducting transactional
transaksional perbankan melalui browser dengan jaminan banking through a browser with guaranteed ease and
kemudahan dan keamanan dalam bertransaksi. security in transactions.
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Layanan Digital Bank
Digital Bank Services
Kartu ATM GrahaCash GPN GrahaCash GPN ATM Card
Kartu ATM/Debit Chip sesuai Standar Nasional Teknologi Chip ATM/Debit Chip Card comply with the National Standard
(SNTC) yang memberikan kemudahan bertransaksi melalui for Chip Technology which provides convenience for
jaringan ATM serta transaksi debit belanja di seluruh mesin transactions through ATM networks and shopping debit
EDC merchant yang tergabung dalam Gerbang Pembayaran transactions at all EDC merchant machines incorporated in
Nasional (GPN) di seluruh Indonesia. the National Payment Gateway throughout Indonesia.
Fitur Virtual Account and Billing System Virtual Account and Billing System Feature
Layanan yang menjadi solusi dalam rekonsiliasi pembayaran Services that provide solution for reconciling customer
tagihan dari pelanggan yang mudah diakses baik melalui bill payments, easily accessible through API integration
integrasi API maupun Corporate Internet Banking, sehingga or Corporate Internet Banking, enabling the acceptance
dapat menerima pembayaran melalui channel Bank maupun of payments via the Bank’s channels as well as interbank
antar Bank dan transaksi dapat dilakukan kapanpun dan di channels. Transactions can be conducted anytime and
manapun tanpa terbatas dengan jam operasional Bank. anywhere without being limited by the Bank’s operating
hours.
BI FAST BI FAST
Layanan transfer dana antar Bank melalui pendaftaran nomor Interbank fund transfer services through account number
rekening maupun melalui proxy rekening (alias) berupa e-mail registration or through account proxy (alias) in the form of
dan nomor handphone Nasabah secara langsung/online e-mail and Customer mobile numbers directly/online with
dengan biaya transfer yang lebih murah. lower transfer fees.
Fitur Payroll Payroll Feature
Layanan yang menjadi solusi bagi kebutuhan Anda untuk A service that provides a solution for your employee payroll
pembayaran gaji karyawan secara cepat, tepat, dan mudah payment needs, enabling fast, accurate, and convenient
melalui Internet Banking Bisnis, sehingga transaksi dapat processing through Business Internet Banking, so that
dilakukan kapanpun dan dimanapun tanpa terbatas dengan transactions can be carried out anytime and anywhere
jam operasional Bank. without being limited by the Bank’s operating hours.
Laku Pandai Laku Pandai
Layanan keuangan tanpa jaringan kantor Bank, namun melalui A financial service provided without a Bank branch network,
kerja sama dengan pihak lain (agen) dengan didukung sarana delivered through cooperation with other parties (agents)
teknologi informasi menggunakan API management untuk and supported by information technology infrastructure
melayani Nasabah. using API management to serve Customers.
Laku Pandai merupakan salah satu program yang disediakan Laku Pandai is one of the programs offered to promote
dalam rangka keuangan inklusif. financial inclusion.
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KEANGGOTAAN DALAM ASOSIASI
MEMBERSHIP IN ASSOCIATIONS
Bank Artha Graha Internasional tergabung dalam Bank Artha Graha Internasional is a member of several
beberapa asosiasi/perhimpunan, guna memperluas associations to expand its business network and
jaringan bisnis serta menjalin hubungan komunikasi. establish effective communication. The Bank actively
Bank aktif dalam keanggotaan asosiasi/perhimpunan participates in these associations, which also form
yang juga merupakan bagian dari pelibatan pemangku part of its stakeholder engagement efforts to address
kepentingan untuk menyelesaikan persoalan yang issues arising during operational activities. Through
muncul selama kegiatan operasional. Dengan bergabung membership in these associations, the Bank is able to
di dalam asosiasi/perhimpunan ini, Bank bisa berbagi share and discuss industry issues and policies related
isu dan kebijakan tentang industri perbankan, termasuk to the banking sector, including their impacts and
dampak dan peluangnya bagi perbankan pada jangka opportunities for the banking industry in the short,
pendek, menengah maupun panjang. medium, and long term.
Hingga akhir 2025, Bank tergabung dalam asosiasi/ As of the end of 2025, the Bank is a member of the
perhimpunan sebagai berikut: following associations:
ICSA AEI (Asosiasi Emiten Indonesia) LAPS SJK (Lembaga Alternatif
(Indonesia Corporate Secretary Indonesian Public Listed Companies Penyelesaian Sengketa Sektor Jasa
Association) Association Keuangan)
(Financial Services Sector Alternative
Dispute Resolution Institution)
Anggota • Member Anggota • Member Anggota • Member
PERBANAS (Perhimpunan Bank Nasional) FKDKP (Forum Komunikasi Direktur ASPI (Asosiasi Sistem Pembayaran
Kepatuhan Perbankan) Indonesia)
(National Bank Association)
Banking Compliance Director (Indonesian Payment System
Communication Forum Association)
Anggota • Member Anggota • Member Anggota • Member
IASC Forum Komunikasi Direktur Operasional
(Indonesia Anti-Scam Centre) Perbankan (FKDOP)
Banking Operations Directors
Communication Forum
Anggota • Member Anggota • Member
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PETA JARINGAN BISNIS DAN WILAYAH OPERASI
BUSINESS NETWORK AND OPERATING AREA MAP
2 Sumatra Utara
North Sumatra
3 Kalimantan Timur
East Kalimantan
1 Riau
1 Kalimantan Barat
Kepulauan Riau West Kalimantan
1 Riau Islands
1 Kepulauan Babel
Babel Islands
1 Jambi
1 Sumatra Selatan
South Sumatra
1 Kalimantan Selatan
South Kalimantan
1 Lampung
24 DKI Jakarta
2 Jawa Tengah
Central Java
2 Jawa Timur
2 Banten East Java
10 Jawa Barat
West Java
2 Bali
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Jumlah Kantor Berdasarkan Wilayah
Number of Offices by Area
62 Kantor
Office
1 Maluku Utara, Ternate
Ternate, North Maluku
1 Sulawesi Utara
North Sulawesi
1 Sulawesi Tenggara
Southeast Sulawesi
2 Maluku Ambon
1 Sulawesi Selatan
South Sulawesi
1 NTT (Kupang)
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Jumlah Kantor Berdasarkan Wilayah
Number of Offices by Area
Kegiatan Cabang & Pelayanan Kas
ATM
Branch Activities & Cash Services
Area
Kantor Fungsional Mobile Kantor Fungsional OFF Jumlah
KC KCP KC KCP
Functional Office Terminal Functional Office Premises Total
DKI Jakarta 6 18 - - 8 22 - 26 56
Jawa Barat
4 6 - - 4 5 - 15 24
West Java
Banten - 2 - - - 2 - 4 6
Jawa Tengah
2 - - - 2 - - 2 4
Central Java
Jawa Timur
1 1 - - 1 1 - 1 3
East Java
Bali 1 1 - - 1 1 - 6 8
Sumatra Utara
1 1 - - 2 2 - 4 8
North Sumatra
Sumatra Selatan
1 - - - 1 - - 2 3
South Sumatra
Sumatra Barat
- - - - - - - 2 2
West Sumatra
Riau 1 - - - 2 - - - 2
Kepulauan Riau
1 - - - 1 - - 3 4
Riau Islands
Jambi 1 - - - 1 - - - 1
Kepulauan Babel
1 - - - 1 - - - 1
Babel Islands
Lampung 1 - - - 1 - - 1 2
Kalimantan
Timur 2 - 1 - 2 - - - 2
East Kalimantan
Kalimantan
Barat 1 - - - 1 - - 4 5
West Kalimantan
Kalimantan
Selatan
1 - - - 1 - - - 1
South
Kalimantan
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Jumlah Kantor Berdasarkan Wilayah
Number of Offices by Area
Kegiatan Cabang & Pelayanan Kas
ATM
Branch Activities & Cash Services
Area
Kantor Fungsional Mobile Kantor Fungsional OFF Jumlah
KC KCP KC KCP
Functional Office Terminal Functional Office Premises Total
Sulawesi Selatan
1 - - - 1 - - 1 2
South Sulawesi
Sulawesi Utara
1 - - - 1 - - - 1
North Sulawesi
Sulawesi
Tenggara
1 - - - 2 - - 1 3
Southeast
Sulawesi
Kupang (NTT) 1 - - - 1 - - 4 5
Maluku Utara
1 - - - 1 - - - 1
North Maluku
Maluku Ambon 1 1 - - 1 1 - 7 9
Jumlah
31 30 1 - 36 34 - 83 153
Total
Jumlah Kantor Berdasarkan Jenis Kantor
Number of Offices by Office Type
Jenis Kantor
2025 2024 2023 2022 2021
Office Type
Kantor Cabang
31 32 32 32 32
Branch Office
Kantor Cabang Pembantu
30 33 34 35 36
Sub-Branch Office
Kantor Fungsional
1 - - - -
Functional Office
Mobile Terminal - 1 1 1 1
ATM
On Premises 70 73 73 74 72
Off Premises 83 83 80 57 46
Jumlah ATM
153 156 153 131 118
Total ATM
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STRUKTUR ORGANISASI
ORGANIZATIONAL STRUCTURE
Board of Commissioners
President Vice President Vice President Independent Independent
Commissioner Commissioner Commissioner Commissioner Commissioner
KIKI SYAHNAKRI SUGIANTO KUSUMA TOMY WINATA ELIZAWATIE S. PESTA ULI S.
Directors
IT Credit ALCO
Committee Committee Committee
Product Human Capital Credit Policy
President Director
Committee Committee Committee
ANDY KASIH
Risk Management Committeee
Vice President Director
CHRISTINA HARAPAN
Secretariat + Human Capital
DIR. BUSINESS DIR. RETAIL & DIGITAL
BANKING
HANDOYO SOEDIRDJA SELVY
ASS DIR. CREDIT ANAYLST CHIEF OPERATION
ASS DIR. RETAIL BANKING
OFFICER
ANDY DHARMA ELVIN HALIM
LINCE TOBING
Financial Treasury Wholesale Credit Regional Regional Regional Regional Digital Digital Service Product Branch Digital Lending
Institution Banking Analyst Head 1 Head 2 Head 3 Head 4 Service-OA Delivery Development Operation Operation & Operation
Cyber & Data Payment
Security Management
ANGGA VACANT VACANT WILLIAM NINA LILY SEPTINA TOMY MENACHEM ANDRIANTO PONTTIE P. RIYAN ALFIAN
WICAKSANA SUSANTO NOVRIANA PANGESTU PANGALILA YONGELIS TODING IMRANUL VACANT PERKASA YEKTONO
A. ALLO HADI
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Commissioners
AUDIT RISK MONITORING REMUNERATION AND
COMMITTEE COMMITTEE NOMINATION COMMITTEE
• PESTA ULI SITANGGANG • ELIZAWATIE S. • KIKI SYAHNAKRI
• SURYANI PURWITA • SURYANI PURWITA • TOMY WINATA
• ANAS LATIEF • ANAS LATIEF • MARLENE GUNAWAN
HEAD OF BUREAU DIR. FINANCE & ASSET DIR. COMPLIANCE & RISK
RECOVERY
EMELIA SUSANTO INDRASTOMO NUGROHO
SUSANA
CORPORATE LEGAL INTERNAL
VICE HEAD OF BUREAU SECRETARY BUREAU AUDIT
VIVI HENNY RUMI KRESHNA W. GARY A. ADHYAKSA SITEPU
SDM General Fincon Asset Asset Asset Risk
Personalia Affair Consumer & Corporate Commercial Management Compliance
Retail
VACANT
MARLENE LIDYA PAULUS FX. RONY FX. TEGUH ROCKY S. EDRIWAN
GUNAWAN SETIAWATI RONALD LOMBOAN SURYANTO LAURENS MEIDIKARA
LESMANA
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PROFIL DEWAN KOMISARIS
PROFILE OF THE BOARD OF COMMISSIONERS
Sepanjang tahun 2025, tidak terdapat perubahan Throughout 2025, there were no changes in the
komposisi Dewan Komisaris. Pada RUPS Tahunan Tahun composition of the Board of Commissioners. At the
Buku 2024 yang diselenggarakan pada tanggal 26 Juni Annual General Meeting of Shareholders for the 2024
2025, Pemegang Saham menyetujui untuk mengangkat financial year held on June 26, 2025, the Shareholders
kembali Elizawatie Simon selaku Komisaris Independen, approved the reappointment of Elizawatie Simon as
sebagaimana tertuang dalam Akta Pernyataan Keputusan Independent Commissioner, as stipulated in the Deed
Rapat No. 17 tanggal 16 Juni 2025. of Statement of Meeting Resolutions No. 17 dated June
16, 2025
Profil dari masing-masing anggota Dewan Komisaris Bank The profiles of each member of the Bank’s Board of
untuk periode yang berakhir pada tanggal 31 Desember Commissioners for the period ending December 31,
2025 adalah sebagai berikut: 2025, are as follows:
KIKI SYAHNAKRI
Komisaris Utama/Komisaris Independen
President Commissioner/Independent Commissioner
Warga Negara Indonesia, berusia 78 tahun per Desember An Indonesian citizen, aged 78 as of December 2025, and
2025 dan berdomisili di Jakarta. Beliau pertama kali menjabat domiciled in Jakarta. He was first appointed as President
sebagai Komisaris Utama Bank berdasarkan Akta Pernyataan Commissioner of the Bank based on the Deed of Statement
Keputusan Rapat No. 26 tanggal 12 Juni 2005 dan terakhir kali of Meeting Resolutions No. 26 dated June 12, 2005, and was
diangkat berdasarkan Akta Pernyataan Keputusan Rapat No. 16 most recently reappointed based on the Deed of Statement of
tanggal 17 Juli 2023. Beliau telah dinyatakan lulus uji kemampuan Meeting Resolutions No. 16 dated July 17, 2023. He has passed
dan kepatutan oleh Bank Indonesia berdasarkan Surat Bank the fit and proper test conducted by Bank Indonesia, as stated
Indonesia No. 15/29/GBI/DPIP/Rahasia tanggal 12 Februari 2013. in Bank Indonesia Letter No. 15/29/GBI/DPIP/Confidential dated
February 12, 2013.
Beliau lulus dari Akademi Militer Nasional pada tahun 1971 He graduated from the National Military Academy in 1971 and
dan berkarir di kemiliteran. Sepanjang karirnya, beliau telah pursued a career in the military. Throughout his career, he held
menduduki berbagai jabatan penting, antara lain Asisten various strategic positions, including Assistant for Operations to
Operasi KASAD (1998-1999), Panglima Darurat Militer Timor the Army Chief of Staff (1998–1999), Commander of the Martial
Timur (September-November 1999), Panglima Daerah Militer IX Law Authority in East Timor (September–November 1999),
Udayana (November 1999-November 2000), dan Wakil Kepala Commander of the IX/Udayana Regional Military Command
Staf TNI Angkatan Darat (November 2000-Mei 2002). (November 1999–November 2000), and Deputy Chief of Staff
of the Indonesian Army (November 2000–May 2002).
Saat ini, beliau juga tercatat sebagai Ketua Komite Remunerasi He currently also serves as Chairman of the Bank’s Remuneration
dan Nominasi Bank, beliau tidak memiliki rangkap jabatan and Nomination Committee. He does not hold concurrent
di emiten dan perusahaan publik lain. Beliau tidak memiliki positions in other listed companies or public companies. He
hubungan afiliasi dengan anggota Dewan Komisaris, Direksi dan has no affiliation with members of the Board of Commissioners,
pemegang saham pengendali Bank. the Board of Directors, or the Bank’s controlling shareholders.
Pada tahun 2025, beliau telah mengikuti Refreshment Sertifikasi In 2025, he attended the Risk Management Certification
Manajemen Risiko Jenjang 7. Level 7.
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TOMY WINATA
Wakil Komisaris Utama
Vice President Commissioner
Warga Negara Indonesia, berusia 67 tahun per Desember 2025 An Indonesian citizen, aged 67 as of December 2025, and
dan berdomisili di Jakarta. Beliau pertama kali menjabat sebagai domiciled in Jakarta. He was first appointed as Vice President
Wakil Komisaris Utama Bank berdasarkan Akta Pernyataan Commissioner of the Bank based on the Deed of Statement
Keputusan Rapat No. 26 tanggal 12 Juni 2005 dan terakhir kali of Meeting Resolutions No. 26 dated June 12, 2005, and was
diangkat berdasarkan Akta Pernyataan Keputusan Rapat No. 16 most recently reappointed based on the Deed of Statement of
tanggal 17 Juli 2023. Beliau telah dinyatakan lulus uji kemampuan Meeting Resolutions No. 16 dated July 17, 2023. He has passed
dan kepatutan oleh Bank Indonesia berdasarkan Surat Bank the fit and proper test conducted by Bank Indonesia, as stated
Indonesia No. 7/19/GBI/DPIP/Rahasia tanggal 15 Juni 2005. in Bank Indonesia Letter No. 7/19/GBI/DPIP/Confidential dated
June 15, 2005.
Beliau dikenal sebagai pengusaha yang telah mengembangkan He is known as an entrepreneur who has developed businesses
usaha di berbagai bidang di Indonesia. Saat ini, beliau juga in various sectors in Indonesia. He currently also serves
tercatat sebagai anggota Komite Remunerasi dan Nominasi as a member of the Bank’s Remuneration and Nomination
Bank. Committee.
SUGIANTO KUSUMA
Wakil Komisaris Utama
Vice President Commissioner
Warga Negara Indonesia, berusia 74 tahun per Desember 2025 An Indonesian citizen, aged 74 as of December 2025, and
dan berdomisili di Jakarta. Beliau pertama kali menjabat sebagai domiciled in Jakarta. He was first appointed as Vice President
Wakil Komisaris Utama Bank berdasarkan Akta Pernyataan Commissioner of the Bank based on the Deed of Statement
Keputusan Rapat No. 26 tanggal 12 Juni 2005 dan terakhir kali of Meeting Resolutions No. 26 dated June 12, 2005, and was
diangkat berdasarkan Akta Pernyataan Keputusan Rapat No. 16 most recently reappointed based on the Deed of Statement of
tanggal 17 Juli 2023. Beliau telah dinyatakan lulus uji kemampuan Meeting Resolutions No. 16 dated July 17, 2023. He has passed
dan kepatutan oleh Bank Indonesia berdasarkan Surat Bank the fit and proper test conducted by Bank Indonesia, as stated
Indonesia No. 7/19/GBI/DPIP/Rahasia tanggal 15 Juni 2005. in Bank Indonesia Letter No. 7/19/GBI/DPIP/Confidential dated
June 15, 2005.
Beliau merupakan pengusaha yang telah mengembangkan He is an entrepreneur who has developed businesses in various
usaha di berbagai bidang di Indonesia. sectors in Indonesia.
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ELIZAWATIE SIMON
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, berusia 64 tahun per Desember 2025 An Indonesian citizen, aged 64 as of December 2025, and
dan berdomisili di Jakarta. Beliau menjabat sebagai Komisaris domiciled in Jakarta. She was appointed as an Independent
Independen Bank berdasarkan Akta Pernyataan Keputusan Commissioner of the Bank based on the Deed of Statement of
Rapat No. 253 tanggal 25 Juli 2022 dan terakhir kali diangkat Meeting Resolutions No. 253 dated July 25, 2022, and was most
berdasarkan Akta Pernyataan Keputusan Rapat No. 17 tanggal recently appointed based on the Deed of Statement of Meeting
26 Juni 2025. Beliau telah dinyatakan lulus uji kemampuan dan Resolutions No. 17 dated 26 June 2025. She has passed the fit
kepatutan oleh Otoritas Jasa Keuangan sesuai surat Otoritas and proper test conducted by the Financial Services Authority
Jasa Keuangan (OJK) No. KEP-59/D.03/2022 tanggal 20 April (Otoritas Jasa Keuangan/OJK), as stated in OJK Letter No. KEP-
2022. 59/D.03/2022 dated April 20, 2022.
Beliau meraih gelar Sarjana Hukum bidang Hukum Perdata dari She earned a Bachelor of Laws degree in Civil Law from Trisakti
Universitas Trisakti (1985). Sebelumnya, beliau berkarir sebagai University in 1985. Previously, she served as Head of the Legal
Kepala Biro Hukum Bank Danamon (1982-1990), Kepala Biro Bureau at Bank Danamon (1982–1990) and Head of the Legal
Hukum PT Danayasa Arthatama (1990-1999). Beliau berkarir Bureau at PT Danayasa Arthatama (1990–1999). Her career
di Bank sebagai Kepala Biro Hukum (1999-2013), Komisaris at the Bank includes positions as Head of the Legal Bureau
Independen (Juni 2013), Direktur (November 2013), Komisaris (1999–2013), Independent Commissioner (June 2013), Director
(2018), Komisaris PT Jakarta International Hotels & Development (November 2013), Commissioner (2018), Commissioner of PT
Tbk (2018), Komisaris Independen PT Jakarta International Jakarta International Hotels & Development Tbk (2018), and
Hotels & Development Tbk (2020-2021). Independent Commissioner of PT Jakarta International Hotels
& Development Tbk (2020–2021).
Saat ini, beliau juga tercatat sebagai Ketua Komite Pemantau Currently, she also serves as Chairperson of the Bank’s Risk
Risiko Bank, beliau tidak memiliki rangkap jabatan di emiten Monitoring Committee. She does not hold concurrent positions
dan perusahaan publik lain dan tidak memiliki hubungan afiliasi in other listed companies or public companies and has no
dengan anggota Dewan Komisaris, Direksi dan pemegang saham affiliation with members of the Board of Commissioners, the
pengendali Bank. Board of Directors, or the Bank’s controlling shareholders.
Pada tahun 2025, beliau mengikuti Refreshment Sertifikasi In 2025, she attended Refreshment of Risk Management
Manajemen Risiko Jenjang 7. Certification Level 7.
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PESTA ULI SITANGGANG
Komisaris Independen
Independent Commissioner
Warga Negara Indonesia, berusia 62 tahun per Desember 2025 An Indonesian citizen, aged 62 as of December 2025,
dan berdomisili di Jakarta. Beliau menjabat sebagai Komisaris and domiciled in Jakarta. She serves as an Independent
Independen Bank berdasarkan Akta Pernyataan Keputusan Commissioner of the Bank based on the Deed of Statement of
Rapat No. 16 tanggal 17 Juli 2023 dan telah lulus Fit & Proper Meeting Resolutions No. 16 dated July 17, 2023, and has passed
Test sesuai surat Otoritas Jasa Keuangan (OJK) No. KEPR- the Fit and Proper Test as stated in the Financial Services
141/D.03/2023 tanggal 8 November 2023. Authority (Otoritas Jasa Keuangan/OJK) Letter No. KEPR-
141/D.03/2023 dated November 8, 2023.
Beliau meraih gelar Sarjana Ekonomi Jurusan Akuntansi She earned a Bachelor’s degree in Economics, majoring in
dari Universitas Sumatra Utara (USU) pada tahun 1988. Accounting, from Universitas Sumatra Utara (USU) in 1988.
Sebelumnya, beliau berkarir di KAP Prasetio Utomo & Co - Previously, she worked at Public Accounting Firm Prasetio Utomo
Arthur Andersen (1989-1999) dengan posisi terakhir sebagai & Co – Arthur Andersen (1989–1999), with her last position as
SC Manager, kemudian General Manager Internal Audit dan SC Manager, and subsequently served as General Manager
Financial Controller di PT Pioneerindo Gourmet International of Internal Audit and Financial Controller at PT Pionerindo
Tbk (2000-2006), Senior Manager Finance & Accounting di Gourmet Internasional Tbk (2000–2006), Senior Manager
PT Repex Persada Internasional (Fedex) (2006-2008), Direktur Finance and Accounting at PT Repex Persada Internasional
dan Corporate Secretary di PT Sentul City Tbk (2008-2013), (FedEx) (2006–2008), Director and Corporate Secretary at PT
Senior Manager Keuangan di PT Jakarta International Hotels Sentul City Tbk (2008–2013), Senior Manager of Finance at PT
& Development Tbk (2013-2017), Corporate Secretary dan Jakarta International Hotels & Development Tbk (2013–2017),
Direktur PT Danayasa Arthatama Tbk (2017-2021), Advisor Corporate Secretary and Director at PT Danayasa Arthatama
PT Pangea Sinergi Solusindo (2022-2023). Tbk (2017–2021), and Advisor at PT Pangea Sinergi Solusindo
(2022–2023).
Saat ini beliau juga tercatat sebagai Ketua Komite Audit Bank, Currently, she also serves as Chairperson of the Bank’s Audit
beliau tidak memiliki rangkap jabatan di emiten dan perusahaan Committee. She does not hold concurrent positions in other
publik lain dan tidak memiliki hubungan afiliasi dengan anggota listed companies or public companies and has no affiliation
Dewan Komisaris, Direksi dan pemegang saham pengendali with members of the Board of Commissioners, the Board of
Bank. Directors, or the Bank’s controlling shareholders.
Pada tahun 2025, beliau mengikuti Refreshment Sertifikasi In 2025, she attended Refreshment of Risk Management
Manajemen Risiko Jenjang 6. Certification Level 6.
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PROFIL DIREKSI
PROFILE OF THE BOARD OF DIRECTORS
Pada 2025, komposisi Direksi Bank mengalami perubahan In 2025, the composition of the Bank’s Board of Directors
sesuai dengan keputusan Rapat Umum Pemegang changed pursuant to the resolutions of the Annual
Saham Tahunan yang diselenggarakan pada tangal General Meeting of Shareholders held on June 26,
26 Juni 2025, pemegang saham menyetujui 2025. The Shareholders approved the dismissal of Indra
memberhentikan Sdr. Indra Sintung Budianto selaku Sintung Budianto as Director and the appointment of
Direktur serta mengangkat Sdri. Susana dan Sdri. Selvy Susana and Selvy as members of the Board of Directors,
sebagai Direksi, sebagaimana tertuang dalam Akta as stipulated in the Deed of Statement of Meeting
Pernyataan Keputusan Rapat No. 17 tanggal 26 Juni Resolutions No. 17 dated June 26, 2025. Accordingly, the
2025, sehingga komposisi Direksi Bank menjadi sebagai composition of the Bank’s Board of Directors became
berikut: as follows:
ANDY KASIH
Direktur Utama
President Director
Warga Negara Indonesia, berusia 70 tahun per Desember 2025 An Indonesian citizen, aged 70 as of December 2025, and
dan berdomisili di Jakarta. Beliau diangkat pertama kali sebagai domiciled in Jakarta. He was first appointed as President
Direktur Utama Bank berdasarkan Akta Pernyataan Keputusan Director of the Bank based on the Deed of Statement of
Rapat No. 95 tanggal 30 Juni 2008 dan terakhir kali diangkat Meeting Resolutions No. 95 dated June 30, 2008, and was
berdasarkan Akta Pernyataan Keputusan Rapat No. 16 tanggal most recently reappointed based on the Deed of Statement of
17 Juli 2023. Beliau telah dinyatakan lulus uji kemampuan Meeting Resolutions No. 16 dated July 17, 2023. He has passed
dan kepatutan oleh Bank Indonesia berdasarkan Surat Bank the fit and proper test conducted by Bank Indonesia, as stated
Indonesia No. 10/184/GBI/DPIP/Rahasia tanggal 9 Desember in Bank Indonesia Letter No. 10/184/GBI/DPIP/Confidential
2008. dated December 9, 2008.
Beliau meraih gelar Sarjana Ekonomi dari Universitas Katolik He earned a Bachelor’s degree in Economics from Widya
Widya Mandala pada tahun 1984. Sebelumnya, beliau berkarir Mandala Catholic University in 1984. Previously, he served
sebagai Kepala Akuntan PT Charoen Pokphand Indonesia as Head of Accounting at PT Charoen Pokphand Indonesia
Animal Feedmill (1979-1981), Kepala Akuntan dan Keuangan Animal Feedmill (1979–1981), Head of Accounting and Finance
PT Impex Megah Surabaya (1981-1983), Executive Trainee at PT Impex Megah Surabaya (1981–1983), Executive Trainee at
Citibank (1982), Wakil Presiden Citibank (1994), Direktur Operasi Citibank (1982), Vice President at Citibank (1994), Director of
Bank Subentra (1994), Direktur Operasi Bank (1996), Direktur IT Operations at Bank Subentra (1994), Director of Operations at
dan Fincon Bank (1999-2001), Direktur IT dan Kepatuhan Bank the Bank (1996), Director of IT and Finance & Control at the
(2001-2005), serta Direktur IT, Direktur Kepatuhan, dan Risk Bank (1999–2001), Director of IT and Compliance at the Bank
Management Bank (2005-2008). (2001–2005), and Director of IT, Director of Compliance, and
Director of Risk Management at the Bank (2005–2008).
Beliau tidak merangkap jabatan di perusahaan lain dan tidak He does not hold concurrent positions in other companies and
memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi dan has no affiliation with members of the Board of Commissioners,
Pemegang Saham Pengendali. the Board of Directors, or the Controlling Shareholders.
Pada tahun 2025, beliau telah mengikuti Refreshment Sertifikasi In 2025, he attended Refreshment of Risk Management
Manajemen Risiko Jenjang 7. Certification Level 7.
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CHRISTINA HARAPAN
Wakil Direktur Utama
Vice President Director
Warga Negara Indonesia, berusia 47 tahun per Desember 2025 An Indonesian citizen, aged 47 as of December 2025, and
dan berdomisili di Jakarta. Beliau diangkat pertama kali sebagai domiciled in Jakarta. She was first appointed as Vice President
Wakil Direktur Utama Bank berdasarkan Akta Pernyataan Director of the Bank based on the Deed of Statement of
Keputusan Rapat No. 9 tanggal 17 Juli 2018 dan terakhir kali Meeting Resolutions No. 9 dated July 17, 2018, and was most
diangkat berdasarkan Akta Pernyataan Keputusan Rapat No. 05 recently reappointed based on the Deed of Statement of
tanggal 17 Juli 2024. Beliau telah dinyatakan lulus uji kemampuan Meeting Resolutions No. 05 dated July 17, 2024. She has passed
dan kepatutan oleh Otoritas Jasa Keuangan berdasarkan Surat the fit and proper test conducted by the Financial Services
Otoritas Jasa Keuangan No. SR-8/PB.12/2019 tanggal 9 Januari Authority (OJK), as stated in OJK Letter No. SR-8/PB.12/2019
2019. dated January 9, 2019.
Beliau meraih gelar Sarjana Bisnis dari Universitas San Diego She earned a Bachelor’s degree in Business from the University
pada tahun 1999 dan Master bidang Bisnis Administrasi dari San of San Diego in 1999 and a Master of Business Administration
Diego State University pada tahun 2000. Perjalanan karir beliau from San Diego State University in 2000. Her career journey
dimulai di Bank Artha Graha Internasional sebagai Pemimpin Tim began at Bank Artha Graha Internasional as Business
Pengawasan Bisnis di Internal Audit (2008-2012). Selanjutnya, Oversight Team Leader in Internal Audit (2008–2012). She was
beliau dipromosikan menjadi Kepala Divisi Pengendalian Internal subsequently promoted to Head of the Internal Control Division
(2012-2014) yang bertugas dalam mengelola risiko kredit dan (2012–2014), responsible for managing credit and operational
operasional, Kepala Biro Direksi (2014-2016), dan Komisaris risks, Head of the Board of Directors’ Bureau (2014–2016),
Independen PT Bank ICBC Indonesia (Februari 2016-Mei 2018). and Independent Commissioner of PT Bank ICBC Indonesia
(February 2016–May 2018).
Pada tahun 2025, beliau mengikuti Refreshment Manajemen In 2025, She attended the Level 7 Risk Management
Risiko Jenjang 7 dan Refreshment Sertifikasi Treasury Dealer Refreshment Program and the Level 7 Treasury Dealer
Jenjang 7. Certification Refreshment Program.
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INDRASTOMO NUGROHO
Direktur Kepatuhan/Direktur Independen
Compliance Director/Independent Director
Warga Negara Indonesia, berusia 51 tahun per Desember 2025, An Indonesian citizen, aged 51 as of December 2025, and
berdomisili di Jakarta. Beliau diangkat pertama kali sebagai domiciled in Jakarta. He was first appointed as a Director of the
Direktur Bank berdasarkan Akta Pernyataan Keputusan Rapat Bank based on the Deed of Statement of Meeting Resolutions
No. 9 tanggal 17 Juli 2018 dan terakhir kali diangkat berdasarkan No. 9 dated July 17, 2018, and was most recently reappointed
Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023 based on the Deed of Statement of Meeting Resolutions No.
dan telah lulus Fit & Proper Test sesuai surat Otoritas Jasa 16 dated July 17, 2023. He has passed the Fit and Proper Test
Keuangan (OJK) No. KEPR-142/D.03/2023 tanggal 8 November as stated in the Financial Services Authority (OJK) Letter No.
2023. KEPR-142/D.03/2023 dated November 8, 2023.
Beliau meraih gelar Sarjana Ekonomi dari Universitas Trisakti He earned a Bachelor’s degree in Economics from Trisakti
pada tahun 1996. Beliau memulai karirnya di dunia perbankan University in 1996. He began his career in the banking industry
sebagai Senior Manager Product Bank Niaga (1996-2005), as Senior Manager of Product at Bank Niaga (1996–2005), Head
Head of Liabilities Product Bank Danamon (2005-2008), of Liabilities Product at Bank Danamon (2005–2008), Head
Head of Centralize Processing BTPN (2008-2009), Head of Centralized Processing at BTPN (2008–2009), and Head
of Consumer Lending Product Development Bank Negara of Consumer Lending Product Development at Bank Negara
Indonesia (2009-2013). Beliau menjabat di Bank sebagai Deputi Indonesia (2009–2013). At the Bank, he has served as Deputy
Direktur Pengembangan Produk dan Bisnis (2013), Deputi Director of Product and Business Development (2013), Deputy
Direktur Commercial Banking (2018), Direktur Konsumer (2018) Director of Commercial Banking (2018), Director of Consumer
dan Direktur Digital & Ritel Banking (2020). Banking (2018), and Director of Digital & Retail Banking (2020).
Beliau tidak sedang merangkap jabatan di perusahaan lain He does not hold concurrent positions in other companies and
dan tidak memiliki hubungan afiliasi dengan Dewan Komisaris, has no affiliation with members of the Board of Commissioners,
Direksi dan Pemegang Saham Pengendali. the Board of Directors, or the Controlling Shareholders.
Pada tahun 2025, beliau telah mengikuti Refreshment Sertifikasi In 2025, he attended Refreshment of Risk Management
Manajemen Risiko Jenjang 7. Certification Level 7.
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HANDOYO SOEDIRDJA
Direktur
Director
Warga Negara Indonesia, berusia 61 tahun per Desember 2025, An Indonesian citizen, aged 61 as of December 2025, and
berdomisili di Jakarta. Beliau diangkat pertama kali sebagai domiciled in Jakarta. He was first appointed as a Director of the
Direktur Bank berdasarkan Akta Pernyataan Keputusan Rapat Bank based on the Deed of Statement of Meeting Resolutions
No. 18 tanggal 7 Desember 2012 dan terakhir kali diangkat No. 18 dated December 7, 2012, and was most recently
berdasarkan Akta Pernyataan Keputusan Rapat No. 16 tanggal reappointed based on the Deed of Statement of Meeting
17 Juli 2023 dan telah telah lulus Fit & Proper Test sesuai surat Resolutions No. 16 dated July 17, 2023. He has passed the Fit
Otoritas Jasa Keuangan (OJK) No. KEPR-143/D.03/2023 tanggal and Proper Test as stated in the Financial Services Authority
8 November 2023. (OJK) Letter No. KEPR-143/D.03/2023 dated November 8, 2023.
Beliau meraih gelar Bachelor of Science dari Macquarie He earned a Bachelor of Science degree from Macquarie
University, Sydney, Australia (1989) dan Master of Business University, Sydney, Australia, in 1989 and a Master of Business
Administration dibidang Finance and Marketing dari Bond Administration in Finance and Marketing from Bond University,
University Queensland, Australia (1996). Sebelumnya, beliau Queensland, Australia, in 1996. Previously, he served as Financial
berkarir sebagai Financial Advisor/Analyst di Deutsche Bank Advisor/Analyst at Deutsche Bank Australia (1995–1997),
Australia (1995-1997), Senior Financial Advisor/Business Senior Financial Advisor/Business Analyst at Credit Suisse First
Analyst di Credit Suisse First Boston/Challenger Australia (1997- Boston/Challenger Australia (1997–2002), Finance Director of
2002), Direktur Keuangan Mosaic Oil NL (Listed Company di Mosaic Oil NL (an Australian listed company), Chief Executive
Australia), CEO Avexa Investment Ltd., dan Deputi Komisaris Officer of Avexa Investment Ltd., and Deputy Commissioner
Avexa Investment (Listed Company di Australia), Fund Manager of Avexa Investment (an Australian listed company), Fund
di Bell Potter Securities Limited Australia (2002-2004), Senior Manager at Bell Potter Securities Limited Australia (2002–
Corporate Financial Advisor di ABN Amro Morgans Limited 2004), Senior Corporate Financial Advisor at ABN Amro
Australia (2004-2009), Private Equity Senior Financial Advisor Morgans Limited Australia (2004–2009), Private Equity Senior
di UBS/Bell Potter Security Limited Australia (2009-2012), Chief Financial Advisor at UBS/Bell Potter Securities Limited Australia
Executive Officer di PT Kelas Kita Edukasi Indonesia (2020- (2009–2012), Chief Executive Officer of PT Kelas Kita Edukasi
2023), Chief Executive Officer di PT Project One Solution Indonesia (2020–2023), and Chief Executive Officer of PT
(2022-2023). Beliau menjabat di Bank sebagai Kepala Biro Project One Solution (2022–2023). At the Bank, he has served
Direksi (September 2012–Desember 2012), Direktur Kepatuhan as Head of the Board of Directors’ Bureau (September 2012–
(2013-2014), Direktur Kredit Korporasi, Capital Market & December 2012), Director of Compliance (2013–2014), Director
Treasury (2014-2016), Direktur Kredit & Treasury (2017-2018). of Corporate Credit, Capital Market & Treasury (2014–2016),
and Director of Credit & Treasury (2017–2018).
Beliau tidak sedang merangkap jabatan di perusahaan lain He does not hold concurrent positions in other companies and
dan tidak memiliki hubungan afiliasi dengan Dewan Komisaris, has no affiliation with members of the Board of Commissioners,
Direksi dan Pemegang Saham Pengendali. the Board of Directors, or the Controlling Shareholders.
Pada tahun 2025, beliau mengikuti Refreshment Sertifikasi In 2025, he attended Refreshment of Risk Management
Manajemen Risiko Jenjang 7. Certification Level 7.
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SUSANA
Direktur
Director
Warga Negara Indonesia, berusia 53 tahun per Desember 2025 Indonesian citizen, aged 53 as of December 2025, and domiciled
dan berdomisili di Jakarta. Beliau diangkat pertama kali sebagai in Jakarta. She was first appointed as Director of the Bank
Direktur Bank berdasarkan Akta Pernyataan Keputusan Rapat No. based on Deed of Meeting Resolution No. 177 dated August 23,
177 tanggal 23 Agustus 2021 dan terakhir kali diangkat berdasarkan 2021, and most recently reappointed based on Deed of Meeting
Akta Pernyataan Keputusan Rapat No. 17 tanggal 26 Juni 2025 dan Resolution No. 17 dated June 26, 2025. She has also passed the
telah lulus Fit & Proper Test sesuai Surat Otoritas Jasa Keuangan Fit & Proper Test as stated in the Financial Services Authority
(OJK) No. KEPR-2/D.03/2026 tanggal 8 Januari 2026. (OJK) Letter No. KEPR-2/D.03/2026 dated January 8, 2026.
Beliau meraih gelar Sarjana Akuntansi dan Pendidikan Profesi She holds a Bachelor’s degree in Accounting and a Professional
Akuntansi (PPAK) dari Universitas Trisakti. Beliau berkarir di PT Accounting Education (PPAK) from Universitas Trisakti. She began
Buanagraha Arthaprima dengan jabatan terakhir sebagai Finance her career at PT Buanagraha Arthaprima, with her last position
and Accounting Manager (2016), Direktur PT Bukit Lentera Sejahtera as Finance and Accounting Manager (2016), and also served as
(2011-2016). Beliau menjabat di Bank sebagai Kepala SKAI PT Bank Director of PT Bukit Lentera Sejahtera (2011–2016). Within the Bank,
Artha Graha Internasional Tbk (2017-2020), Associate Director she has held various positions, including Head of SKAI PT Bank Artha
Financial Control & Budgeting merangkap Sekretaris Perusahaan Graha Internasional Tbk (2017–2020), Associate Director Financial
(2020-2021), Direktur Fincon, Admin Kredit & Legal (2022) dan Control & Budgeting concurrently serving as Corporate Secretary
Chief Financial Officer (CFO) (2022-2025). (2020–2021), Director Fincon, Credit Administration & Legal (2022),
and Chief Financial Officer (CFO) (2022–2025).
Beliau tidak sedang merangkap jabatan di perusahaan lain dan tidak She does not hold any concurrent positions in other companies and
memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi dan has no affiliated relationships with the Board of Commissioners, the
Pemegang Saham Pengendali. Board of Directors, or the Controlling Shareholders.
Pada tahun 2025, beliau mengikuti Refreshment Sertifikasi Manajemen In 2025, she completed the Level 7 Risk Management Certification
Risiko Jenjang 7. Refreshment program.
SELVY
Direktur
Director
Warga Negara Indonesia, berusia 57 tahun per Desember 2025, An Indonesian citizen, 57 years old as of December 2025,
berdomisili di Jakarta. Beliau diangkat sebagai Direktur Bank domiciled in Jakarta. She was appointed as Director of the Bank
berdasarkan Akta Pernyataan Keputusan Rapat No. 17 tanggal pursuant to Deed of Statement of Meeting Resolutions No. 17
26 Juni 2025 dan telah lulus Fit & Proper Test sesuai surat dated June 26, 2025, and has passed the Fit and Proper Test in
Otoritas Jasa Keuangan (OJK) No. KEPR-1/D.03/2026 tanggal 8 accordance with Financial Services Authority (OJK) Decree No.
Januari 2026. KEPR-1/D.03/2026 dated January 8, 2026.
Beliau meraih gelar Sarjana Hukum dari Universitas Airlangga. She holds a Bachelor of Laws degree from Airlangga University.
Sebelumnya, beliau berkarir sebagai Pemimpin Cabang (2006 Previously, she served as Branch Manager (2006–2014),
–2014), Koordinator Wilayah (2014–2016), Branch Director Regional Coordinator (2014–2016), Branch Director (2016–
(2016–2023), Regional Head 3 (2023–2025). 2023), and Regional Head 3 (2023–2025).
Beliau tidak sedang merangkap jabatan di perusahaan lain She does not hold any concurrent positions in other companies and
dan tidak memiliki hubungan afiliasi dengan Dewan Komisaris, has no affiliated relationships with the Board of Commissioners, the
Direksi dan Pemegang Saham Pengendali. Board of Directors, or the Controlling Shareholders.
Pada tahun 2025, beliau telah mengikuti Refreshment Sertifikasi In 2025, she completed the Level 5 Risk Management
Manajemen Risiko jenjang 5 dan lulus Sertifikasi Manajemen Certification Refreshment program and passed the Level 7
Risiko Jenjang 7. Risk Management Certification.
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PEJABAT EKSEKUTIF
EXECUTIVE OFFICERS
Nama Unit Kerja Jabatan
Name Work Unit Position
Emelia Susanto Human Capital Head of Bureau
Vivi Henny Human Capital Vice Head of Bureau
Lince Maria Tobing Operations & IT Chief Operating Officer
Andy Dharma Credit Analyst Associate Director Credit Analyst
Elvin Halim Retail Banking Associate Director Retail Banking
Gery Ferdinand Ataupah Legal Bureau Deputy Director
Adhyaksa Sitepu Internal Audit Deputy Director
Rumi Kreshna Wibowo Corporate Secretary Deputy Director
Rocky S. Laurens Risk Management Deputy Director
Marlene Gunawan Human Capital Deputy Director
Edriwan Meidikara Compliance Deputy Director
Lydia Setiawati General Affairs Deputy Director
Ponttie Prasnanugraha Perkasa Branch Operations Deputy Director
Riyan Yektono Digital Operation & Payment Deputy Director
Alfian Lending Operation Deputy Director
Imranul Hadi IT Service Deputy Director
Nina Novriana Andriani Retail Banking Regional Head 1
Lily Pangestu Retail Banking Regional Head 2
Septina Pangalila Retail Banking Regional Head 3
Tomy Yongelis Retail Banking Regional Head 4
FX Teguh Suryanto Asset Commercial Deputy Director
FX Rony Lomboan Asset Corporate Deputy Director
Paulus Ronald Lesmana Asset Consumer & Retail Deputy Director
Andrianto IT Digital Service & Office Automation Deputy Director
Angga Wicaksana Financial Institution Deputy Director
Menachem Toding Allo Digital Banking Deputy Director
William Susanto Widjaya Credit Analyst Deputy Director
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DEMOGRAFI KARYAWAN
EMPLOYEE DEMOGRAPHICS
Secara keseluruhan, hingga 31 Desember 2025, jumlah Overall, as of December 31, 2025, the total number of
karyawan Bank Artha Graha Internasional tercatat employees of Bank Artha Graha Internasional was recorded at
sebanyak 1.037 karyawan. Jumlah tersebut menurun 1,037 employees. This number decreased by 18.92% compared
18,92% dibandingkan dengan tahun 2024 sebanyak 1.279 to 2024, when the Bank had 1,279 employees.
karyawan.
Jumlah Karyawan Bank Artha Graha Internasional
Number of Employees at Bank Artha Graha Internasional
1.463
1.037
1.279
2025 2024 2023
Komposisi Karyawan Berdasarkan Jenis Kelamin
Employee Composition Based on Gender
2025 2024 2023
Jenis Kelamin
Gender Jumlah Jumlah Jumlah
% % %
Total Total Total
Pria
535 51,59 635 49,65 738 50,44
Male
Wanita
502 48,41 644 50,35 725 49,56
Female
Jumlah
1.037 100 1.279 100 1.463 100
Total
Komposisi Karyawan Berdasarkan Status Kepegawaian
Employee Composition Based on Employment Status
2025 2024 2023
Status Kepegawaian
Employment Status
Jumlah Jumlah Jumlah
% % %
Total Total Total
Karyawan Tetap
814 21,50 938 73,34 1.121 76,62
Permanent employees
Karyawan Kontrak
223 78,50 341 26,66 342 23,38
Contract employees
Jumlah
1.037 100 1.279 100 1.463 100
Total
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Komposisi Karyawan Berdasarkan Rentang Usia
Employee Composition Based on Age Range
2025 2024 2023
Rentang Usia
Age Range Jumlah Jumlah Jumlah
% % %
Total Total Total
18-24 Tahun
120 11,57 173 13,53 208 14,22
18-24 years old
25-45 Tahun
632 60,95 806 63,02 876 59,88
25-45 years old
46-50 Tahun
115 11,09 141 11,02 180 12,30
46-50 years old
>50 Tahun
170 16,39 159 12,43 199 13,60
>50 years old
Jumlah
1.037 100 1.279 100 1.463 100
Total
Komposisi Karyawan Berdasarkan Jenjang Pendidikan
Employee Composition Based on Education Level
2025 2024 2023
Jenjang Pendidikan
Education Level Jumlah Jumlah Jumlah
% % %
Total Total Total
S3
1 0,10 1 0,08 1 0,07
Doctor’s degree
S2
45 4,34 48 3,75 45 3,08
Master’s degree
S1
817 78,78 1.011 79,05 1.109 75,80
Bachelor’s degree
D3
118 11,38 161 12,59 191 13,06
Diploma
SMA atau Sederajat
Senior High School or 51 4,92 52 4,07 98 6,70
Equivalent
< SMA
5 0,48 6 0,47 19 1,30
< Senior High School
Jumlah
1.037 100 1.279 100 1.463 100
Total
Komposisi Karyawan Berdasarkan Level Organisasi
Employee Composition Based on Organizational Level
2025 2024 2023
Level Organisasi
Organizational Level Jumlah Jumlah Jumlah
% % %
Total Total Total
Senior Vice President 1 0,10 1 0,08 3 0,21
Vice President 10 0,96 13 1,02 8 0,55
Assistant Vice President 23 2,22 21 1,64 21 1,44
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 105
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Sustaining Stability and Driving Growth
Komposisi Karyawan Berdasarkan Level Organisasi
Employee Composition Based on Organizational Level
2025 2024 2023
Level Organisasi
Organizational Level Jumlah Jumlah Jumlah
% % %
Total Total Total
Senior Manager 18 1,74 14 1,09 8 0,55
Manager 25 2,41 24 1,88 26 1,78
Senior Assistant Manager 58 5,59 72 5,63 82 5,60
Assistant Manager 75 7,23 85 6,65 84 5,74
Junior Assistant Manager 110 10,61 129 10,09 138 9,43
First Officer 389 37,51 478 37,37 512 35,00
Staff 321 30,95 432 33,78 527 36,02
Non Staff 7 0,68 10 0,78 54 3,69
Jumlah
1.037 100 1.279 100 1.463 100
Total
STRUKTUR DAN KOMPOSISI PEMEGANG SAHAM
STRUCTURE AND COMPOSITION OF SHAREHOLDERS
Sugianto Kusuma Tomy Winata
50% 50%
PT Cakra Inti Utama PT Cerana Arthaputra PT Arthamulia Sentosajaya Masyarakat | Public
14,38% 6,54% 4,15% 59,30%
PT Pirus Platinum PT Puspita PT Karya Nusantara
Murni Bisnispuri Permai
6,73% 5,38% 3,52%
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Komposisi Pemegang Saham
Shareholders Composition
31 Desember 2025 1 Januari 2025
December 31, 2025 January 1, 2025
Jumlah Saham Modal Ditempatkan Persentase Jumlah Saham Modal Ditempatkan Persentase
Pemegang
Number of dan Disetor Penuh Kepemilikan Number of dan Disetor Penuh Kepemilikan
Saham Shares Shares
Shareholders (Rp) (%) (Rp) (%)
Issued and Fully Percentage Issued and Fully Percentage
Paid-Up Capital (IDR) of Ownership Paid-Up Capital of
(%) (IDR) Ownership
(%)
Nilai Nominal Saham = Rp110,88/lembar saham
Nominal Value of Shares = IDR110.88/share
Kepemilikan Saham 5% atau Lebih
Share Ownership of 5% or More
PT Cakra Inti
2.908.909.842 322.539.923.280,96 14,38 2.908.909.842 322.539.923.280,96 14,38
Utama
PT Pirus
Platinum 1.361.238.977 150.934.177.769,76 6,73 1.361.238.977 150.934.177.769,76 6,73
Murni
PT Cerana
1.322.157.253 146.600.796.212,64 6,54 1.322.157.253 146.600.796.212,64 6,54
Arthaputra
PT Puspita
1.087.913.290 120.627.825.595,20 5,38 1.087.913.290 120.627.825.595,20 5,38
Bisnispuri
Kepemilikan Saham Kurang dari 5%
Share Ownership Less Than 5%
PT Arthamulia
839.439.091 93.077.006.410,08 4,15 839.439.091 93.077.006.410,08 4,15
Sentosa Jaya
PT Karya
Nusantara 712.647.774 79.018.385.181,12 3,52 712.647.774 79.018.385.181,12 3,52
Permai
Masyarakat
11.991.106.680 1.329.573.908.678,40 59,30 11.991.106.680 1.329.573.908.678,40 59,30
Public
Jumlah
20.223.412.907 2.242.372.023.128,16 100 20.223.412.907 2.242.372.023.128,16 100
Total
Kepemilikan Saham oleh Dewan Komisaris dan Direksi
Share Ownership by Board of Commissioners and Directors
31 Desember 2025 1 Januari 2025
December 31, 2025 January 1, 2025
Pemegang Saham
Jumlah Saham Persentase Jumlah Saham Persentase
Shareholders
Number of Shares Kepemilikan Number of Shares Kepemilikan
Percentage of Percentage of
Ownership (%) Ownership (%)
Sugianto Kusuma 450.450.450 2,227 450.450.450 2,227
Christina Harapan 845.500 0,004 845.500 0,004
Handoyo Soedirdja 7.000.000 0,030 9.000.000 0,040
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Komposisi Pemegang Saham Berdasarkan Status Kepemilikan
Shareholder Composition Based on Ownership Status
Pemilik Efek
Securities Owner
Jumlah Saham
Persentase Kepemilikan (%)
Status Kepemilikan Jumlah Investor (lembar saham)
Percentage of Ownership
Ownership Status Total Investor Total Shares
(%)
(number of shares)
Pemodal Nasional
National Investors
Perorangan Indonesia 12.290 1.341.375.065 6,633
Indonesian Individuals
Perseroan Terbatas 101 15.610.292.309 77,189
Limited Liability Companies
Asuransi 7 5.332.241 0,026
Insurance
Yayasan 10 24.386 0,000
Foundation
Koperasi - - 0,000
Cooperative
Danareksa - - 0,000
Danareksa
Lain-Lain 2 401 0,000
Others
Sub-Jumlah 12.410 16.957.024.402 83,848
Sub-Total
Pemodal Asing
Foreign Investors
Perorangan Asing 36 2.005.788 0,010
Foreign Individuals
Badan Usaha Asing 49 3.264.382.717 16,142
Foreign Business Entities
Lain-Lain - - 0,000
Others
Sub-Jumlah 85 3.266.388.505 16,152
Sub-Total
Jumlah 12.495 20.223.412.907 100,000
Total
Pemegang Saham Utama dan Pemegang Major Shareholders and Controlling
Saham Pengendali Shareholders
Pemegang saham PT Pirus Platinum Murni, PT Cerana The shareholders of PT Pirus Platinum Murni, PT Cerana
Arthaputra, PT Puspita Bisnispuri, PT Arthamulia Arthaputra, PT Puspita Bisnispuri, PT Arthamulia
Sentosajaya, dan PT Karya Nusantara Permai adalah Sentosajaya, and PT Karya Nusantara Permai are
Bapak Tomy Winata dan Bapak Sugianto Kusuma. Dengan Mr. Tomy Winata and Mr. Sugianto Kusuma. Accordingly,
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demikian, pemegang saham pengendali terakhir Bank the ultimate controlling shareholders of Bank Artha
Artha Graha Internasional adalah Bapak Tomy Winata Graha Internasional are Mr. Tomy Winata and Mr.
dan Bapak Sugianto Kusuma. Sugianto Kusuma.
Entitas Anak Dan Entitas Asosiasi Subsidiaries and Associated Entities
Sampai dengan periode yang berakhir pada 31 Desember As of the period ended December 31, 2025, Bank Artha
2025, Bank Artha Graha Internasional tidak memiliki Graha Internasional did not have any subsidiaries,
Entitas Anak, Entitas Asosiasi, maupun Perusahaan associated entities, or joint venture companies.
Ventura.
Struktur Grup Group Structure
Sampai dengan akhir tahun buku 2025, Bank Artha Graha As of the end of the 2025 financial year, Bank Artha
Internasional tidak memiliki grup usaha. Graha Internasional did not have a business group.
KRONOLOGI PENERBITAN DAN/ATAU PENCATATAN
SAHAM
CHRONOLOGY OF SHARES ISSUANCE AND/OR LISTING
Bank memperoleh pernyataan efektif dari Ketua Badan The Bank obtained an effective statement from the
Pengawas Pasar Modal (Bapepam) berdasarkan Surat Chairman of the Capital Market Supervisory Agency
No. SI-124/SHM/MK.10/1990 tanggal 10 Juli 1990, untuk (Bapepam) pursuant to Letter No. SI-124/SHM/
melakukan Penawaran Umum Saham Perdana kepada MK.10/1990 dated July 10, 1990, to conduct an Initial
masyarakat sejumlah 5.000.000 saham dengan nilai Public Offering (IPO) of 5,000,000 shares to the public,
nominal Rp1.000 per saham yang merupakan 20% dari with a nominal value of IDR1,000 per share, representing
modal yang ditempatkan. Pada tanggal 23 Agustus 1990, 20% of the issued capital. On August 23, 1990, these
saham tersebut masing-masing dicatatkan pada Bursa shares were listed on the Jakarta Stock Exchange
Efek Jakarta dan Bursa Efek Surabaya. Pada tanggal 19 and the Surabaya Stock Exchange. On April 19, 1999,
April 1999, Bursa Efek Surabaya menyetujui permohonan the Surabaya Stock Exchange approved the Bank’s
Bank untuk membatalkan pencatatan saham Bank di application to delist its shares from the Surabaya Stock
Bursa Efek Surabaya. Exchange.
Pada tanggal 24 September 1999, Bank memperoleh On September 24, 1999, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam berdasarkan statement from the Chairman of Bapepam pursuant
Surat No. S-1761/PM/1999 untuk melakukan Penawaran to Letter No. S-1761/PM/1999 to conduct Limited
Umum Terbatas (PUT) I kepada para Pemegang Saham Public Offering (LPO) I to its shareholders through the
dalam rangka penerbitan Hak Memesan Efek Terlebih issuance of Pre-emptive Rights (HMETD) amounting to
dahulu (HMETD) sejumlah 9.625.000.000 saham seri 9,625,000,000 Series B shares, with a nominal value
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Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
B dengan nilai nominal Rp15 per saham dan harga of IDR15 per share and an offering price of IDR100 per
penawaran Rp100 per saham. Pada tanggal 27 September share. On September 27, 1999, these shares were listed
1999, saham tersebut telah dicatatkan pada Bursa Efek on the Jakarta Stock Exchange.
Jakarta.
Pada tanggal 17 April 2007, Bank memperoleh pernyataan On April 17, 2007, the Bank obtained an effective
efektif dari Ketua Badan Pengawas Pasar Modal dan statement from the Chairman of the Capital Market and
Lembaga Keuangan (Bapepam dan LK) berdasarkan Financial Institutions Supervisory Agency (Bapepam-LK)
Surat No. S-1746/BL/2007 untuk melakukan PUT II pursuant to Letter No. S-1746/BL/2007 to conduct LPO
kepada para Pemegang Saham dalam rangka penerbitan II to its shareholders through the issuance of HMETD
HMETD sejumlah 840.007.286 saham dengan nilai amounting to 840,007,286 shares, with a nominal value
nominal Rp110,88 per saham dan harga penawaran Rp115 of IDR110.88 per share and an offering price of IDR115 per
per saham. Pada tanggal 2 Mei 2007, saham tersebut share. On May 2, 2007, these shares were listed on the
telah dicatatkan pada Bursa Efek Indonesia. Indonesia Stock Exchange.
Pada tanggal 1 Desember 2008, Bank memperoleh On December 1, 2008, the Bank obtained an effective
efektif dari Ketua Bapepam dan LK berdasarkan Surat statement from the Chairman of Bapepam-LK pursuant
No. S-8684/BL/2008 untuk melakukan PUT III kepada to Letter No. S-8684/BL/2008 to conduct LPO III to its
para Pemegang Saham dalam rangka penerbitan HMETD shareholders through the issuance of HMETD amounting
sejumlah 2.695.025.224 saham dengan nilai nominal to 2,695,025,224 shares, with a nominal value of
Rp110,88 per saham dan harga penawaran Rp111,00 per IDR110.88 per share and an offering price of IDR111.00 per
saham. Pada tanggal 7 Januari 2009, saham tersebut share. On January 7, 2009, these shares were listed on
telah dicatatkan pada Bursa Efek Indonesia. the Indonesia Stock Exchange.
Pada tanggal 5 Desember 2012, Bank memperoleh On December 5, 2012, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK statement from the Chairman of Bapepam-LK pursuant
berdasarkan Surat No. S-13878/BL/2012 untuk melakukan to Letter No. S-13878/BL/2012 to conduct LPO IV to its
PUT IV kepada para Pemegang Saham dalam rangka shareholders through the issuance of HMETD amounting
penerbitan HMETD sejumlah 4.513.198.014 saham dengan to 4,513,198,014 shares, with a nominal value of IDR110.88
nilai nominal sebesar Rp110,88 per saham dan harga per share and an offering price of IDR111.00 per share.
penawaran sebesar Rp111,00 per saham. Pada tanggal 21 On December 21, 2012, these shares were listed on the
Desember 2012, saham tersebut telah dicatatkan pada Indonesia Stock Exchange.
Bursa Efek Indonesia.
Pada tanggal 23 November 2016, Bank memperoleh On November 23, 2016, the Bank obtained an effective
pernyataan efektif dari Kepala Eksekutif Pengawas Pasar statement from the Chief Executive of Capital Market
Modal Otoritas Jasa Keuangan berdasarkan Surat No. Supervision of the Financial Services Authority pursuant
S-682/D.04/2016 untuk melakukan PUT V kepada para to Letter No. S-682/D.04/2016 to conduct LPO V to its
Pemegang Saham dalam rangka penerbitan HMETD shareholders through the issuance of HMETD amounting
sejumlah 2.707.918.808 saham dengan nilai nominal to 2,707,918,808 shares, with a nominal value of IDR110.88
sebesar Rp110,88 per saham dan harga penawaran per share and an offering price of IDR111.00 per share.
sebesar Rp111,00 per saham.
Bank secara bersamaan menerbitkan Waran Seri I Simultaneously, the Bank issued Series I Warrants
sebanyak 4.513.198.013 saham dimana 6 (enam) saham amounting to 4,513,198,013 warrants, whereby for every
hasil pelaksanaan HMETD melekat 10 (sepuluh) Waran 6 (six) shares obtained from the exercise of HMETD, the
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Seri I yang diberikan secara cuma-cuma sebagai holder received 10 (ten) Series I Warrants free of charge
insentif bagi pemegang HMETD yang melaksanakan as an incentive for HMETD holders who exercised their
haknya. Setiap 1 (satu) Waran Seri I dapat digunakan rights. Each 1 (one) Series I Warrant entitled its holder
oleh pemegangnya untuk membeli 1 (satu) saham baru to purchase 1 (one) new share of the Company at an
Perseroan dengan membayar harga yang sama dengan exercise price equal to the HMETD exercise price of
harga pelaksanaan HMETD yakni Rp111,00 (seratus IDR111.00 (one hundred eleven rupiah) per share, during
sebelas rupiah) per saham dalam periode pelaksanaan the exercise period from June 19, 2017 to December 7,
yakni 19 Juni 2017 sampai dengan 7 Desember 2021. 2021.
Pelaksanaan Waran Seri I sampai dengan 7 Desember The exercise of Series I Warrants up to December 7,
2021 sebanyak 4.427.219.858 saham, sehingga Waran 2021 amounted to 4,427,219,858 shares, resulting in
Seri I yang tidak dilaksanakan sebanyak 85.978.155 85,978,155 Series I Warrants remaining unexercised. The
saham. Berikut adalah kronologis jumlah saham Bank following is the chronology of the number of the Bank’s
yang ditempatkan dan disetor penuh serta saham yang issued and fully paid shares as well as shares listed on
dicatatkan pada Bursa Efek Indonesia sejak Penawaran the Indonesia Stock Exchange from the Initial Public
Umum Saham Perdana hingga saat ini adalah sebagai Offering to the present date as follows:
berikut:
Jumlah Saham
Jumlah Saham Beredar
Tanggal Jenis Tindakan Korporasi Nilai Nominal (lembar saham) (lembar saham)
Date Corporate Action Nominal Value Number of Shares Number of Shares
(shares) Outstanding
(shares)
23 Agustus 1990 Pencatatan Perdana
1.000 5.000.000 5.000.000
August 23, 1990 Initial Public Offering
9 Oktober 1990 Pencatatan Parsial
1.000 1.500.000 6.500.000
October 9, 1990 Partial Listing
4 Agustus 1993 Pencatatan Parsial
1.000 3.042.800 9.542.800
August 4, 1993 Partial Listing
19 November 1993 Saham Bonus
1.000 9.542.800 19.085.600
November 19, 1993 Bonus Shares
21 Juli 1997 Pencatatan Parsial
1.000 15.914.400 35.000.000
July 21, 1997 Partial Listing
5 Juli 1998 Saham Bonus
1.000 8.750.000 43.750.000
July 5, 1998 Bonus Shares
27 September 1999 Penawaran Umum Terbatas I
15 6.737.500.000 6.781.250.000
September 27, 1999 Limited Public Offering I
1 September 2000 Partial Delisting (1,00%)
15 (96.875.000) 6.684.375.000
September 1, 2000
5 Januari 2001 Pencatatan Saham Pendiri
15 2.906.250.000 9.590.625.000
January 5, 2001 Founder’s Share Listing
13 Juli 2005 Merger dengan PT Bank Artha Graha
18,48 20.347.234.677 29.937.859.677
July 13, 2005 Merger with PT Bank Artha Graha
5 Januari 2007 Pencatatan Saham Tambahan
18,48 2 29.937.859.679
January 5, 2007 Additional Share Listing
10 Januari 2007 Reverse Stock 6:1
110,88 (24.948.216.399) 4.989.643.280
January 10, 2007
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Jumlah Saham
Jumlah Saham Beredar
Tanggal Jenis Tindakan Korporasi Nilai Nominal (lembar saham) (lembar saham)
Date Corporate Action Nominal Value Number of Shares Number of Shares
(shares) Outstanding
(shares)
2 Mei 2007 Penawaran Umum Terbatas II
110,88 840.007.286 5.829.650.566
May 2, 2007 Limited Public Offering II
29 Mei 2007 Partial Delisting (1,00%)
110,88 (8.400.073) 5.821.250.493
May 29, 2007
7 Januari 2009 Penawaran Umum Terbatas III
110,88 2.695.025.224 8.516.275.717
January 7, 2009 Limited Public Offering III
7 Januari 2009 Partial Delisting (1,00%)
110,88 (26.950.252) 8.489.325.465
January 7, 2009
21 Desember 2016 Penawaran Umum Terbatas IV
110,88 4.513.198.014 13.002.523.479
December 21, 2016 Limited Public Offering IV
21 Desember 2016 Partial Delisting (1,00%)
110,88 (45.131.980) 12.957.391.499
December 21, 2016
21 Desember 2016 Penawaran Umum Terbatas V
110,88 2.707.918.808 15.665.310.307
December 21, 2016 Limited Public Offering V
21 Desember 2016 Partial Delisting (1,00%)
110,88 (27.079.189) 15.638.231.118
December 21, 2016
10 Desember 2021 Pelaksanaan Waran Seri I
110,88 4.427.219.858 20.065.450.976
December 10, 2021 Series I Warrant Exercise
10 Desember 2021 Partial Delisting (1,00%)
110,88 (44.272.199) 20.021.178.777
December 10, 2021
Seluruh pelaksanaan penawaran umum Bank Artha All public offering activities of Bank Artha Graha
Graha Internasional dilaksanakan oleh Bursa Efek Internasional were conducted through the Indonesia
Indonesia. Stock Exchange.
KRONOLOGI PENERBITAN DAN/ATAU
PENCATATAN EFEK LAINNYA
CHRONOLOGY OF ISSUANCE AND/OR LISTING OF OTHER SECURITIES
Sampai dengan periode yang berakhir pada 31 Desember As of the period ended December 31, 2025, Bank Artha
2025, Bank Artha Graha Internasional tidak melakukan Graha Internasional did not conduct any issuance or
penerbitan maupun pencatatan obligasi, sukuk, atau listing of bonds, sukuk, or convertible bonds. Accordingly,
obligasi konversi. Dengan demikian, informasi terkait information related to the chronology of the issuance of
kronologi penerbitan obligasi, sukuk, atau obligasi bonds, sukuk, or convertible bonds is not presented in
konversi tidak disajikan dalam laporan ini. this report.
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LEMBAGA DAN/ATAU PROFESI PENUNJANG
PASAR MODAL
CAPITAL MARKET SUPPORTING INSTITUTIONS AND/OR
PROFESSIONS
Kantor Akuntan Publik
Public Accounting Firm
Nama
Kantor Akuntan Publik Kanaka Puradiredja, Suhartono
Name
Jaringan Asosiasi
Nexia Internasional
Association Network
Nama Akuntan Publik
Florus Daeli, S.E., Ak., MM., CPA., CRA., CLI., CFI., CACP., ASEAN CPA
Name of Public Accountant
Alamat Wisma Bumiputera Lantai 12
Address Jl. Jenderal Sudirman Kav. 75, Setiabudi, Jakarta Pusat 12910
(021) 522 4581, 522 4582
12th Floor, Wisma Bumiputera
Jl. Jenderal Sudirman Kav. 75, Setiabudi, Central Jakarta 12910
(021) 522 4581, 522 4582
Jasa yang Diberikan Audit Laporan Keuangan
Services Provided Audit of Financial Statement
Periode Penugasan
2025
Assignment Period
Biaya Rp1.199.910.000
Fee IDR1,199,910,000
Biro Administrasi Efek
Securities Administration Bureau
Nama
PT Raya Saham Registra
Name
Alamat Plaza Sentral Lantai 2
Address Jl. Jenderal Sudirman Kav. 47-48, Jakarta 12930
(021) 252 5666, 252 5028
2nd Floor, Plaza Sentral
Jl. Jenderal Sudirman Kav. 47–48, Jakarta 12930
(021) 252 5666, 252 5028
Jasa yang Diberikan Pencatatan Saham
Services Provided Share Listing
Periode Penugasan
2025
Assignment Period
Biaya Rp44.400.000
Fee IDR44,400,000
Notaris
Notary
Nama
Christina Susanto, S.H., M.Kn
Name
Alamat Gedung Bursa Efek Indonesia Tower 1, Lantai 15, Suite 1510
Address Jl. Jend. Sudirman Kav. 52-53, Jakarta Selatan 12190
Tlp: 085101299299 | Hp: 0811853000
Indonesia Stock Exchange Building, Tower 1, 15th Floor, Suite 1510
Jl. Jend. Sudirman Kav. 52–53, South Jakarta 12190
Tel: 085101299299 | Mobile: 0811853000
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Notaris
Notary
Jasa yang Diberikan Penyusunan Akta-Akta
Services Provided Preparation of Deeds
Periode Penugasan
2025
Assignment Period
Biaya Rp65.000.000
Fee IDR65,000,000
Pencatatan Saham
Stock Exchange
Nama
PT Bursa Efek Indonesia
Name
Alamat Gedung Bursa Efek Indonesia, Menara 1
Address Jl. Jenderal Sudirman Kav. 52-53, Jakarta 12190
(021) 515 0515, 515 0330
Indonesia Stock Exchange Building, Tower 1
Jl. Jenderal Sudirman Kav. 52–53, Jakarta 12190
(021) 515 0515, 515 0330
Jasa yang Diberikan Jasa Pencatatan Saham di Bursa
Services Provided Share Listing Services at the Stock Exchange
Periode Penugasan
2025
Assignment Period
Biaya Rp277.500.000
Fee IDR277,500,000
INFORMASI SITUS WEB BANK
INFORMATION ON THE BANK’S WEBSITE
Sebagai bentuk komitmen terhadap salah satu prinsip As a form of commitment to one of the principles of
tata kelola perusahaan yang baik yaitu keterbukaan dan good corporate governance, namely transparency, and
dalam memenuhi ketentuan POJK No. 8/POJK.04/2015 in compliance with OJK Regulation No. 8/POJK.04/2015
tentang Situs Web Emiten atau Perusahaan Publik, concerning the Websites of Issuers or Public Companies,
Bank Artha Graha Internasional telah memiliki situs Bank Artha Graha Internasional has established a
web perusahaan yang dapat diakses melalui www. corporate website that can be accessed at www.
arthagraha.com. arthagraha.com.
Situs web Bank dipergunakan sebagai sarana untuk The Bank’s website is used as a medium to promote
mempromosikan produk atau jasa yang ditawarkan the products or services offered by the Bank. It
oleh Bank, dengan desain penyajian yang menarik, features an attractive presentation design, is available
tampil dalam tiga bahasa yaitu bahasa inggris, bahasa in three languages English, Indonesian, and Mandarin is
indonesia dan bahasa mandarin serta dilengkapi dengan equipped with a simple navigation system that
sistem navigasi yang simpel sehingga memudahkan enables visitors to easily access the information
pengunjungnya dalam mencari informasi. Seluruh data they need. All data and information presented on the
dan informasi yang disajikan diperbarui secara berkala website are updated periodically in line with the latest
sesuai dengan perkembangan terkini. developments.
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Situs web Bank memiliki beberapa kanal utama, The Bank’s website comprises several main sections,
antara lain: including:
1 Beranda; 1 Home;
2 Tentang BAGI; 2 About BAGI;
3 Produk dan Layanan; 3 Products and Services;
4 Hubungan Investor; 4 Investor Relations;
5 Berita; 5 News;
6 Aset; 6 Assets;
7 Karier; 7 Careers;
8 Hubungi Kami; dan 8 Contact Us; and
9 Video Tutorial. 9 Video Tutorials.
Melalui penyediaan situs web sebagai sarana keterbukaan Through the provision of a website as a means of
informasi, Bank berupaya meningkatkan transparansi information disclosure, the Bank seeks to enhance
yang diharapkan dapat mendorong tumbuhnya transparency, which is expected to foster greater trust
kepercayaan masyarakat luas dan Pemegang Saham. among the general public and Shareholders.
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Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
ALAMAT KANTOR CABANG & KANTOR CABANG
PEMBANTU
ADDRESS OF BRANCH OFFICES & SUB-BRANCH OFFICES
Kantor Cabang
Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
KC - KPO Sudirman + 3 ATM Gedung Artha Graha Kawasan Niaga KC - Samarinda + ATM Ruko Permata Kaltim
Terpadu Sudirman Jl. Pahlawan No. 20-22 Samarinda
Jl. Jenderal Sudirman Kav. 52-53, Kalimantan Timur | East Kalimantan
Jakarta Selatan, DKI Jakarta 12190 75123
KC - Matraman + ATM Jl. Matraman Raya No. 38 KC - Artha Gading + ATM Komplek Rukan Artha Gading Niaga
Jakarta Timur, DKI Jakarta 13150 Jl. Boulevard Artha Gading Blok A
No. 1, 2, 3, 19, 20, 21, Jakarta Utara
DKI Jakarta 14240
KC - Melawai + ATM Jl. Melawai Raya Blok B III No. 194, KC - Pangeran Jayakarta + Jl. Pangeran Jayakarta No. 115
Jakarta Selatan, DKI Jakarta 12160 ATM Jakarta Pusat, DKI Jakarta 10730
KC - Bogor + ATM Jl. Siliwangi No. 2, RT. 001, RW. 011, KC - Suryopranoto + ATM Jl. Suryopranoto No. 1-9
Bondongan, Bogor Selatan, Bogor Jakarta Pusat, DKI Jakarta 10160
Jawa Barat | West Java 16131
KC - Bandung Asia Afrika + Jl. Asia Afrika No. 123 A KC - Lampung + ATM Jl. Laksmana Malahayati E/161
ATM Bandung, Jawa Barat | West Java 40112 Teluk Betung, Bandar Lampung 35224
KC - Cirebon Kartini + ATM Jl. RA Kartini No. 3, Kejaksaan, Cirebon KC - Banjarmasin + ATM Jl. Lambung Mangkurat No. 54 Kertak
Jawa Barat | West Java 45123 Baru Ilir
Banjarmasin Tengah, Kalimantan
Selatan | South Kalimantan 70111
KC - Semarang Pandanaran Jl. Pandanaran No. 103, KC - Balikpapan + ATM Jl. Marsma R. Iswahyudi No. 28 F & G
+ ATM Semarang, Jawa Tengah | Central Java Sungai Nangka,
50243 Balikpapan Selatan, Kalimantan Timur |
East Kalimantan 76114
KC - Solo + ATM Jl. Brigjen Slamet Riyadi No. 202 KC - Surabaya Karet + ATM Jl. Karet No. 64,
Timuran Banjarsari, Solo Surabaya, Jawa Timur | East Java 60161
Jawa Tengah | Central Java 57131
KC - Medan Pemuda + 2 ATM Jl. Pemuda No. 3, KC - Bali Diponegoro + ATM Kompleks Pertokoan Diponegoro
Medan, Sumatra Utara | North Sumatra Megah
20151 Jl. Diponegoro 100 Blok B 18-20
Denpasar, Bali 80113
KC - Batam + ATM Jl. Raden Patah No. 70, Nagoya, Batam KC - Kupang + ATM Jl. Jend. Sudirman RT. 008, RW.002
Kepulauan Riau | Riau Island 29444 Kuanino, Kotaraja,
Kupang, Nusa Tenggara Timur | East
Nusa Tenggara 85111
KC - Pekanbaru + 2 ATM Jl. Riau No. 19C, Air Hitam, Payung KC - Kendari + 2 ATM Jl. H. Abdullah Silondae No. 83
Sekaki, Korumba, Mandonga,
Pekanbaru, Riau 28296 Kendari, Sulawesi Tenggara | South East
Sulawesi 93114
KC - Palembang + ATM Komplek Ruko Taman Mandiri Blok KC - Makassar Ahmad Yani Jl. Jendral Ahmad Yani No. 35 ABCD
A3 - A4 + ATM Makassar, Sulawesi Selatan | South
Jl. Kapten A. Rivai, Palembang Sulawesi 90174
Sumatra Selatan | South Sumatra
30116
KC - Jambi + ATM Jl. Hayam Wuruk No. 162 AB KC - Cikarang + ATM Komp. Ruko KUSUKA
Talang Jauh, Jelutung, Jambi 36133 Jl. Raya Industri Cikarang, Cibarusah
No. 78 Blok I/M & I/L,
Sukaresmi, Cikarang Selatan, Bekasi
Jawa Barat | West Java 17530
KC - Pangkal Pinang + ATM Komplek Bangka Square KC - Pontianak + ATM Jl. Sultan Abdurrahman No. C5-6, Parit
Jl. Soekarno Hatta (Raya KOBA) KM Tokaya, Pontianak Selatan,
5 No. 1, Kalimantan Barat | West Kalimantan
Dul Pangkalan Baru, Bangka Tengah, 78121
Pangkal Pinang
Bangka Belitung 33684
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Kantor Cabang
Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
KC - Ternate + ATM Jl. Pahlawan Revolusi No. 50 KC - Manado Sam Ratulangi Jl. Sam Ratulangi No. 3,
Gamalama, Ternate Maluku Utara | + ATM Manado, Sulawesi Utara | North
North Maluku 97721 Sulawesi 95111
KC - Diponegoro, Ambon + Jl. Diponegoro SK III/33 Ahusen
ATM Sirimau Ambon, Maluku 97127
Kantor Cabang Pembantu
Sub-Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
KCP - Kwitang + ATM Jl. Kwitang Raya No. 24-26 KCP - Sekolah Santo Aloysius Komplek Perumahan Batununggal No.
Jakarta Pusat, DKI Jakarta 10420 30
Jl. Soekarno Hatta, Bandung,
Jawa Barat | West Java
KCP - Tzu Chi + ATM Gedung Yayasan Buddha KCP - Karawang + ATM Jl. Jend Ahmad Yani No. 88
Tzu Chi Indonesia Nagasari, Karawang Barat
Jl. Boulevard Raya No. 15 Pantai Indah Jawa Barat | West Java 41312
Kapuk,
Jakarta Utara, DKI Jakarta 14460
KCP - Pantai Indah Kapuk + 2 ASG Headquarter, GF 01 Unit D KCP - Bandung BKR + ATM Jl. BKR No. 52 A-B
ATM Jl. Pantai Indah Kapuk Boulevard Pasirluyu, Regol, Bandung
Kamal Muara, Penjaringan Jawa Barat | West Java 40254
Jakarta Utara, DKI Jakarta 14470
KCP - Mangga Dua Harco + Komplek Mangga Dua Plaza Blok B No. 1 KCP - Ujung Menteng + ATM Gedung Electronic City
ATM Jl. Mangga Dua Raya Jl. Raya Bekasi KM. 26 No. 29 RT. 006,
Jakarta Pusat, DKI Jakarta 10730 RW. 002,
Ujung Menteng Cakung, Jakarta Timur,
DKI Jakarta 13960
KCP - Sunter + ATM Jl. Sunter Agung Utara Raya KCP - Mangga Besar + ATM Jl. Mangga Besar Raya No. 104
Komplek BAP Blok A 36D No. 55 Jakarta Pusat, DKI Jakarta 10740
Sunter Agung Podomoro
Jakarta Utara, DKI Jakarta 14350
KCP - Bursa Efek Indonesia Gedung BEI Tower 1 KCP - Bandung Raya Sudirman Jl. Jenderal Sudirman No. 57
(BEI) + 2 ATM Lt. Dasar Unit GF 13 + ATM Bandung, Jawa Barat | West Java 40241
Jl. Jenderal Sudirman Kav. 52-53
Jakarta Selatan, DKI Jakarta 12190
KCP - Tanah Abang + ATM Komplek Ruko Tekstil Tanah Abang KCP - Medan Cemara Asri + Komplek Cemara Asri
Bukit Blok D 36 No. 20 2 ATM Jl. Cemara Boulevard Blok H1 No. 111-111A,
Jl. K.H. Fachrudin, Tanah Abang Medan, Sumatra Utara | North Sumatra
Jakarta Pusat, DKI Jakarta 10250 20371
KCP - Hotel Borobudur + 3 Jl. Lapangan Banteng Selatan No. 1 KCP - Bali Kuta + ATM Komplek Pertokoan Discovery Shopping
ATM Jakarta Pusat, DKI Jakarta 10710 Mall
Blok A1, A2, A3
Jl. Kartika Plaza, Kuta, Bali 80361
KCP - Bintaro + ATM Jl. Bintaro Utama III A Blok A No. 12 KCP - Taman Palem + ATM Komplek Perumahan Taman Palem
Bintaro Jaya Sektor III A, Pondok Aren Lestari
Tangerang Selatan, Banten 15225 Jl. Boulevard Blok D1 No. 19
Cengkareng Barat, Cengkareng
Jakarta Barat, DKI Jakarta 11790
KCP - Menara Global + 2 ATM Gedung Menara Global KCP - Kopi + ATM Jl. Kopi No. 2
Jl. Jenderal Gatot Subroto Jakarta Barat, DKI Jakarta 11230
Kav. 27, GF Suite B, Kuningan Timur
Setiabudi, Jakarta Selatan
DKI Jakarta 12950
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Kantor Cabang Pembantu
Sub-Branch Office
Nama Kantor Alamat Nama Kantor Alamat
Office Name Address Office Name Address
KCP - Cityhome MOI Artha Mall of Indonesia, Jakarta Utara KCP - Puri Indah + ATM Komplek Ruko Sentra Niaga Puri Indah
Gading DKI Jakarta 14240 Jl. Puri Indah Raya Blok T6 No. 25
Kembangan Selatan
Jakarta Barat, DKI Jakarta 11610
KCP - Cinere + ATM Jl. Cinere Raya Blok M No. 82 KCP - Gading Serpong + ATM Komp Ruko Alexandrite Blok ALX 3/11
Cinere Limo, Sawangan, Depok Jl. Boulevard Raya, Gading Serpong
Jawa Barat | West Java 16514 Tangerang, Banten 15180
KCP - Cipanas + ATM Jl. Raya Cipanas KM 81,2 KCP - Cokroaminoto + ATM Jl. HOS Cokroaminoto No. 40 Menteng,
Lobby Palace Hotel Cipanas, Cianjur Jakarta Pusat, DKI Jakarta 10350
Jawa Barat | West Java 43252
KCP - Greenville + ATM Jl. Mangga Raya Unit 21 A No. 7 KCP – Langgur + ATM Jl. Jend. Sudirman, Ohoi Langgur
Greenville, Kei Kecil, Maluku Tenggara
Jakarta Barat, DKI Jakarta 11510 Maluku 97611
KCP - Wiladatika + ATM Commercial Building KCP – Surabaya HR Pertokoan Surya Inti I Blok. B-6
The Wiladatika Residence Lt. 1 Muhammad + ATM Jl. H.R. Muhammad Pradah Kalikendal
Jl. Raya Lapangan Tembak RT. 003, RW. Surabaya, Jawa Timur | East Java 60189
010,
Kelapa Dua Wetan Ciracas, Cibubur,
Jakarta Timur
DKI Jakarta 13730
Kantor Fungsional
Functional Office
Nama Kantor Alamat
Office Name Address
KF - Ibu Kota Negara ( IKN ) Kemenko 2 Tower C, Lantai Dasar Unit 8, Pemaluan, Kecamatan Sepaku.
Kabupaten Penajam Paser Utara, Kalimantan Timur | East Kalimantan 76147
ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
Discovery Kartika Plaza Lobby Discovery Kartika Plaza Hollywood Square Jl. Saranani, Korumba, Mandonga
Hotel (DKPH) Kuta Bali Hotel Kuta Kendari, Sulawesi Tenggara | South
(2 ATM) Jl. Kartika Plaza East Sulawesi 93111
Kuta, Bali 80361
Brastagi Supermarket Jl. Gatot Subroto No. 288, Medan Electronic City Bintaro Komersial Bisnis District Blok B7/
Sumatra Utara | North Sumatra D01
20118 Jl. Boulevard Bintaro Jaya
Tangerang Selatan, Banten 15227
Universitas Buana JL. H.S. Ronggowaluyo Angel Product Jl. Raya Bojonegoro KM. 7
Perjuangan (UBP) Telukjambe Timur, Karawang Bojonegoro, Serang, Banten 42454
Karawang Jawa Barat | West Java 41361
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ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
PT CCH Indonesia 1 & 2 Jl. Desa Giri Asih No. 16, Bandung Grand Depok City ATM Center Depok Fantasi Water
(2 ATM) Jawa Barat | West Java 40154 Park
Perumahan Grand Depok City
Jl. Kartini Sukmajaya, Depok
Jawa Barat | West Java 16418
PT Baja Perkasa Sentosa Jl. Gorda KM. 4 No. 20 Taman Buah Mekarsari Booth ATM Information Hall
Cikande, Maja Julang, Kibin, Cileungsi Jl. Raya Cileungsi Jonggol KM. 3
Serang Cileungsi, Bogor, Jawa Barat | West
Banten 42186 Java 16830
Brastagi Cemara Asri Jl. Cemara No. 53 PT Karawang Prima Jl. Raya Badami Kampung Kereteg
Pulo Brayan Darat II, Medan Sejahtera Steel Karawang RT. 01, RW. 01 Taman Mekar,
Sumatra Utara | North Sumatra Pangkalan, Karawang
20373 Jawa Barat | West Java 41314
Mitra Aneka Rezeki 1 & 3 Perkebunan Gedung Revenue Tower District 8 SCBD (Lot 13)
(2 ATM) Jl. Lingkar Pendamar Sungai Jl. Jenderal Sudirman Kav. 52-53
Deras Jakarta Selatan, DKI Jakarta 12190
Kubu, Kubu Raya, Pontianak
Kalimantan Barat | West
Kalimantan 78383
Mitra Aneka Rezeki 2 PT MAR Distrik Kebun Kampung Gedung YLPI Pesantren Gedung YLPI
Estate (KKBE) Buntet ke -2 Pesantren Desa Mertapada Kulon
Jl. Lingkar Ambawang Astanajapura, Cirebon
Desa Sungai, Teluk Pakedai, Kubu Jawa Barat | West Java 45181
Raya
Pontianak, Kalimantan Barat |
West Kalimantan 78391
Mitra Aneka Rezeki 4 Pabrik Kelapa Sawit Cimanggis Golf Estate Marketing Galery Cimanggis
Dusun Parit Sembilan, Natai Raja Golf Estate
Pontianak, Kalimantan Barat | Jl. Cimanggis Boulevard, Tapos
West Kalimantan 78384 Depok
Jawa Barat | West Java 16457
PT Yuzu Indonesia Kawasan Industri Newton Techno Gd Estate Management Gd Estate Management
Park Jl. Pantai Indah Kapuk No 1 PIK
Jl. Jati 1 Blok J5 No. 05 Jakarta
Lippo Cikarang, Jawa Barat |
West Java 17550
Artha Industrial Hill (AIH) Jl. Trans Heksa Karawang Ciketing Hotel Discovery SCBD Lobby Hotel Discovery SCBD
II SCBD Lot 11 Jl. Jend Sudirman Kav
Wanakerta, Telukjambe Barat 52-53 Senayan Kebayoran Baru
Karawang, Jawa Barat | West Java Jakarta Selatan
41361
Roti Okeke Cipanas Jl. Raya Cipanas No. 416 Tzu Chi Hospital PIK Jl. Pantai Indah Kapuk Boulevard
Cipendawa, Pacet, Cianjur RT. 004, RW. 003 Kamal Muara,
Jawa Barat | West Java 43253 Penjaringan,
Jakarta Utara, DKI Jakarta 14470
PP 28 Jl. Pasir Putih Raya No. 28 Alana Hotel Jl. Ir. H. Juanda No. 76
Ancol, Pademangan, Jakarta Sentul City Bogor
Utara Jawa Barat | West Java 16810
DKI Jakarta 14430
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ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
SGA Sunter PT Bakti Artha Reksa Sejahtera PT Samudera Indo Desa Ngadi, Pulau Dullah Utara,
Jl. Agung Timur IX, Blok N1 No. 1A Sejahtera Tual Tual
RT. 09, RW. 11, Sunter Jaya, Maluku 97612
Tanjung Priok
Jakarta Utara, DKI Jakarta 14310
Mall Artha Gading 2 Jl. Boulevard Artha Gading Gedung Elysee Jl. Jenderal Sudirman Kav. 52-53
Selatan No. 1 SCBD Lot. 21, Jakarta Selatan
Lantai 2F/B1/018-019/B/003 DKI Jakarta 12190
Kelapa Gading Barat, Kelapa
Gading
Jakarta Utara, DKI Jakarta 14240
Tiban Batam Supermarket Cipta Puri Indah Gedung Mitra ATM Center Mitra Building GF7
Komplek Pasar Cipta Puri, Blok Jl. Jend. Gatot Subroto Kav. 21
GG Jakarta Selatan, DKI Jakarta 12930
No. 11-16, Tiban Baru, Sekupang
Batam 29424
Sentral Pasar Raya (SPR) ATM Gallery Lantai Lower Ground Toko Cahaya Tual Jl. DR. J. Laimena, RT. 021, RW. 002
Plaza 1 & 2 (2 ATM) Sentral Pasar Raya (SPR) Plaza Ketsoblak, Pulau Dullah Selatan,
Jl. Prof. M. Yamin (ex Terminal Tual, Maluku 97612
Goan Hoat)
RT. 01, RW. 04, Kampung Jao
Padang Barat, Padang
Sumatra Barat | West Sumatra
25116
Masjid Istiqlal - Jakarta Masjid Istiqlal, Jakarta Pusat Sei Sedap Kupang Jl. H.R. Koroh, Sikumana
DKI Jakarta 10710 Maulafa, Kupang
Nusa Tenggara Timur | East Nusa
Tenggara 85351
Pesantren Buntet Buntet Mart Gd Estate Management Gd Estate Management
Jl. Komplek AKPER Jl. Pantai Indah Kapuk No 1 PIK
Pondok Buntet Pesantren, Jakarta
Mertapada
Kulon, Astanajapura, Cirebon
Jawa Barat | West Java 45181
Electronic City Sudirman Galery ATM Hotel Discovery SCBD Lobby Hotel Discovery SCBD
Gedung Electronic City SCBD Lot 11 Jl. Jend Sudirman Kav
Kawasan Niaga Terpadu Sudirman 52-53 Senayan Kebayoran Baru
Jl. Jenderal Sudirman Kav. 52-53 Jakarta Selatan
DKI Jakarta 12190
Gedung Artha Graha B1 SCBD Menara Anugrah Kuningan Jl. Dr. Ida Anak Agung Gede Agung
Jl. Jenderal Sudirman Kav. 52-53 Lot 8.6 - 8.7
Jakarta Selatan Kawasan Mega Kuningan
DKI Jakarta 12190 Kuningan Timur, Setiabudi
Jakarta Selatan, DKI Jakarta 12950
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ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
Tower A Lot 18 SCBD Jl. Jenderal Sudirman Kav. 52-53 RSKI Galang Jl. Trans Barelang
Lot. 18 Tower A, Perkantoran Sijantung, Galang, Kota Batam
SCBD Kepulauan Riau | Riau Islands
DKI Jakarta 12190 29485
Mall Artha Gading I Mall Artha Gading Makmur Elok Graha Ruko Taman Golf Residence 3
ATM Center Lantai Dasar (MEG) Batam Jl. Niaga Golf Raya Sukajadi
Jl. Boulevard Artha Gading Blok N2 No. 17-23
Jakarta Utara, DKI Jakarta 14240 Sukajadi, Batam
Kepulauan Riau | Riau Islands
29435
Discovery Hotel & Jl. Lodan Timur No. 7 Mall Bumi Kedaton Mall Bumi Kedaton, Lantai
Convention Center Taman Impian Jaya Ancol, Jakarta Basement
Utara Bandar Lampung 35132
DKI Jakarta 14430
Fresh Market - Bukit Golf ATM Center - Fresh Market Dutalia Supermarket - Jl. Tim-Tim KM. 7
Mediterania Jl. Pantai Indah Kapuk Boulevard Kupang Kelapa Lima Oesapa Barat
Jakarta Utara, DKI Jakarta 14430 Kelapa Lima, Kupang
Nusa Tenggara Timur | East Nusa
Tenggara 85226
Sport Club PIK FIT Jl. Raya Pantai Indah Kapuk Supertop Kupang Jl. Amabi No. 77
Bukit Golf Mediterania Maulafa, Kupang
Pantai Indah Kapuk, Jakarta Utara Nusa Tenggara Timur | East Nusa
DKI Jakarta 14460 Tenggara 85361
Rumah Duka Sentosa Jl. Abdul Rachman Saleh No. 24 Pasar Tual - Langgur Jl. Abdul Gani Ronua
Gatot Subroto Jakarta Pusat, DKI Jakarta 10710 Pasar Lodal EL (Samping Pos
Satpol PP)
Maluku Tenggara 97622
The Mansion Dukuh Golf Tower Jasmine, Capillano Tokyo Riverside Jl. Otista Pantai Indah Kapuk 2
-Kemayoran ATM Center Apartemen Apartment Lemo - PIK Lemo, Teluk Naga
The Mansion at Dukuh Golf Tangerang Banten 15510
Kemayoran
Kompleks Kemayoran Blok D4-1/2
Pademangan Timur, Pademangan
Jakarta Utara, DKI Jakarta 14410
Ancol Beach City Mall Taman Impian Jaya Ancol Cityhome MOI Artha Mall of Indonesia, Jakarta Utara
Pantai Carnaval, Kota Tua, Ancol Gading DKI Jakarta 14240
Pademangan, Jakarta Utara
DKI Jakarta 14430
Metro Indah Mall Bandung ATM Center MIM GF No. 2 Hotel Royal Phoenix - Jl. Sriwijaya No. 30-32, Wonodri
Kawasan Niaga MTC Semarang Semarang Selatan
Jl. Soekarno Hatta 590, Bandung Jawa Tengah | Central Java
Jawa Barat | West Java 40286 50242
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ATM Off Premises
ATM Off Premises
Nama ATM Alamat Nama ATM Alamat
ATM Name Address ATM Name Address
Pacific Place SCBD - Gedung Pacific Place Halo Mart Makasar Jl. Hertasning Baru No. 29
Jakarta Jl. Jenderal Sudirman Kav. 52-53 Depan Aroeppala Food Court,
Senayan, Kebayoran Baru Makasar
Jakarta Selatan, DKI Jakarta 12190 Sulawesi Selatan | South Sulawesi
90222
Rama Emerald Multi Jl. Raya Tenaru Sinar Bangunan Building Jl. Bundaran PU
Sukses -Surabaya Wates Cangkir, Driyorejo, Gresik Center Tuak Daun Merah (TDM)
Jawa Timur | East Java 61177 Oebufu, Kupang
Nusa Tenggara Timur | East Nusa
Tenggara 85361
Bali - Grandlucky Sunset Bodega Bali Beruntung RSK Tzu Chi Bedah Cinta Jl. Kamal Raya Outer Ring Road
Road Jl. Sunset Road No. 29 Kuta Kasih PIK Rusun Bumi Citra Idaman
Badung, Bali 80361 Cengkareng Timur, Cengkareng
Jakarta Barat, DKI Jakarta 11730
Bali - Grandlucky Sanur Jl. Bypass Ngurahrai No. 240 Industri Gula Nusantara Jl. Soekarno Hatta KM. 6
Sanur, Denpasar Selatan (IGN) Cepiring Timur, Cepiring, Kendal
Denpasar, Bali 80228 Jawa Tengah | Central Java 51352
Hill Park Sibolangit Medan Jl. Jamin Ginting KM. 45 Tzu Chi Hospital PIK Jl. Pantai Indah Kapuk Boulevard
Sibolangit, Deli Serdang, Medan RT. 004, RW. 003 Kamal Muara,
Sumatra Utara | North Sumatra Penjaringan,
20151 Jakarta Utara, DKI Jakarta 14470
Rumah Sakit Bunda ATM Center Rumah Sakit Bunda Alana Hotel Jl. Ir. H. Juanda No. 76
Thamrin -Medan Pemuda Thamrin Sentul City Bogor
Jalan Sri Batanghari, Medan Jawa Barat | West Java 16810
Sumatra Utara | North Sumatra
20112
Central Market PIK Kawasan Pantai Maju Kiara Artha Park ATM Center Jl. Banten, Kebonwaru
Jl. Golf Island Boulevard Batununggal, Bandung
Kamal Muara, Penjaringan Jawa Barat | West Java 40272
Jakarta Utara, DKI Jakarta 14470
Apartment Bellezza ATM Center Lt. 2 Mitra Aneka Rezeki Jl. Palembang Jambi KM. 53,
Permata Hijau Tower Bellezza Arcade Mall & Palembang 1 & 2 (2 ATM) Palembang
Office Work Sumatra Selatan | South SUmatra
Jl. Letjen Soepeno No. 34, Arteri 30958
Jakarta Selatan, DKI Jakarta 12210
LV 8 Resort Hotel Bali Lobby Hotel LV8 GOTA Supermarket - Jl. Jenderal Sudirman
Jl. Discovery No. 8, Badung Langgur Ohijang, Kei Kecil, Maluku
Denpasar, Bali 80361 Tenggara, Maluku 97622
Discovery Shopping Mall Discovery Shopping Mall Kuta Toko Mitra Abadi - Jl. Hotel Langgur
- Kuta (Lantai 3) Langgur Langgur, Kei Kecil
Jl. Kartika Plaza, Kuta, Badung Maluku Tenggara 97622
Bali 80361
Toko Sumberjaya - Jl. Jenderal Sudirman PT Samudra Indo Jl. Dullah Raya KM. 8
Langgur Ohijang, Langgur, Maluku Sejahtera (SIS) 2 Ngadi, Pulau Dullah Utara, Tual
Tenggara Maluku 97611
Maluku 97622
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Analisis &
Pembahasan
Manajemen
Management Discussion and Analysis
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TINJAUAN EKONOMI DAN INDUSTRI
ECONOMIC AND INDUSTRY REVIEW
Analisis Ekonomi Global Global Economic Analysis
Tahun 2025 menandai tahun ketahanan ekonomi global The year 2025 marked a period of global economic
di tengah berbagai tantangan struktural. Pertumbuhan resilience amid various structural challenges. Global GDP
PDB dunia mencapai sekitar 3,3%, stabil dari tahun growth reached approximately 3.3%, remaining stable
sebelumnya meskipun tertekan oleh ketegangan compared to the previous year despite pressures from
perdagangan dan ketidakpastian kebijakan. Investasi trade tensions and policy uncertainty. Investment in the
di sektor teknologi, khususnya kecerdasan buatan (AI), technology sector, particularly artificial intelligence (AI),
menjadi pendorong utama yang mengimbangi efek emerged as a key growth driver that offset the negative
negatif dari tarif impor yang lebih tinggi, terutama dari effects of higher import tariffs, especially those
kebijakan AS. Inflasi global secara bertahap menurun ke stemming from U.S. policies. Global inflation gradually
level 4,1%, didukung oleh pelemahan harga energi dan eased to 4.1%, supported by declining energy prices and
kebijakan moneter yang akomodatif di banyak negara. accommodative monetary policies in many countries.
Menurut World Economic Outlook Update yang According to the World Economic Outlook Update
diterbitkan IMF pada Januari 2026, pertumbuhan published by the IMF in January 2026, global economic
ekonomi global pada 2025 diperkirakan mencapai 3,3%, growth in 2025 was projected to reach 3.3%, in line
serupa dengan proyeksi untuk 2026, di mana headwinds with the outlook for 2026, where headwinds from
dari pergeseran kebijakan perdagangan diimbangi oleh shifts in trade policies were offset by tailwinds from
tailwinds dari investasi teknologi termasuk AI, dukungan technology investment, including AI, fiscal and monetary
fiskal dan moneter, serta adaptabilitas sektor swasta. support, and private sector adaptability. The report
Laporan ini merevisi sedikit ke atas proyeksi Oktober slightly revised upward the October 2025 projection,
2025, mencerminkan ketahanan yang lebih baik reflecting stronger-than-expected resilience, although
dari perkiraan awal, meskipun risiko downside tetap downside risks remained predominant. The IMF analysis
dominan. Analisis IMF menekankan divergensi kekuatan highlighted a divergence in regional performance, with
antar wilayah, dengan Amerika Utara dan Asia lebih North America and Asia benefiting more from the surge
diuntungkan oleh ledakan investasi tech dibandingkan in technology investment compared to Europe.
Eropa.
Ekonomi maju tumbuh moderat di 1,8% pada 2025, Advanced economies recorded moderate growth of
dengan AS memimpin di 2,8% berkat stimulus fiskal dan 1.8% in 2025, led by the United States at 2.8% on the
momentum AI, sementara zona euro tertahan di 0,9% back of fiscal stimulus and AI-driven momentum, while
akibat kelemahan manufaktur dan ketegangan geopolitik. the euro area lagged at 0.9% due to manufacturing
Jepang mengalami kontraksi ringan sebesar -0,2% karena weakness and geopolitical tensions. Japan experienced
penurunan ekspor dan investasi residensial. Sementara a mild contraction of -0.2% amid declining exports and
itu, ekonomi berkembang dan pasar muncul tumbuh residential investment. Meanwhile, emerging market and
lebih kuat di 4,3%, dipimpin oleh Asia dengan China di developing economies grew more robustly at 4.3%, led
5,3% dan India di 6,5%, didorong ekspor teknologi dan by Asia, with China expanding by 5.3% and India by 6.5%,
stimulus domestik. driven by technology exports and domestic stimulus.
Tantangan utama tahun 2025 mencakup eskalasi Key challenges in 2025 included escalating protectionism,
proteksionisme, dengan tarif efektif AS mencapai with effective U.S. tariffs reaching 18.5%, disrupting global
18,5% yang mempengaruhi rantai pasok global, serta supply chains, as well as geopolitical tensions in the Middle
ketegangan geopolitik di Timur Tengah dan Ukraina yang East and Ukraine that fueled commodity price volatility.
mendorong volatilitas harga komoditas. Pasar keuangan Financial markets remained accommodative, with loose
tetap akomodatif, dengan kondisi longgar mendukung conditions supporting capital flows to emerging markets,
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aliran modal ke emerging markets, meskipun valuasi although elevated valuations in technology stocks posed
saham tech yang tinggi menimbulkan risiko koreksi. Inflasi correction risks. Inflation in the United States remained
di AS bertahan lebih tinggi dari target, memperlambat above target, slowing the pace of interest rate cuts by the
penurunan suku bunga Federal Reserve. Federal Reserve.
Secara keseluruhan, 2025 menunjukkan pola pertumbuhan Overall, 2025 reflected an uneven yet resilient growth
yang tidak merata namun resilien, dengan potensi pattern, with AI-driven transformation offering the potential
transformasi dari AI yang bisa meningkatkan produktivitas to enhance medium-term productivity if accompanied by
jangka menengah jika diimbangi reformasi struktural. structural reforms. However, sustainability will depend
Namun, keberlanjutan bergantung pada pengurangan on reducing trade uncertainty and strengthening fiscal
ketidakpastian perdagangan dan penguatan fiskal untuk positions to avoid increasing public debt fragility. The
menghindari fragilitas utang publik yang meningkat. outlook for 2026 is projected to remain stable at 3.3%,
Prospek 2026 diproyeksikan stabil di 3,3%, namun but will require prudent policy measures to manage
memerlukan kebijakan yang hati-hati untuk mengelola downside risks such as a correction in technology
risiko downside seperti koreksi investasi teknologi atau investment or an escalation of conflicts.
eskalasi konflik.
Analisis Ekonomi Indonesia Indonesia Economic Analysis
Menurut Badan Pusat Statistik (BPS), ekonomi Indonesia According to Statistics Indonesia, Indonesia’s economy
sepanjang 2025 tumbuh sebesar 5,05%. Capaian ini grew by 5,05% throughout 2025. This achievement
menunjukkan ketangguhan di tengah tekanan global, reflects resilience amid global pressures, supported by
didukung konsumsi rumah tangga solid dan investasi solid household consumption and rising investment,
yang meningkat, meskipun di bawah target awal 5,2%. although it remained below the initial target of 5.2%.
Stabilitas makro terjaga dengan inflasi rendah dan Macroeconomic stability was well maintained, with low
neraca perdagangan surplus, meski ada perlambatan inflation and a trade balance surplus, despite seasonal
musiman di awal tahun. moderation in growth early in the year.
Faktor pendukung utama pertama adalah konsumsi The first key supporting factor was strong household
rumah tangga yang kuat, tumbuh 4,92% berkat bansos consumption, which grew by 4,92% on the back of social
dan pemulihan daya beli pasca-pandemi. Selain itu, assistance programs and the recovery of purchasing power
investasi juga menjadi faktor pendorong pertumbuhan in the post-pandemic period. In addition, investment also
ekonomi melalui penanaman modal asing di hilirisasi served as a major growth driver through foreign direct
nikel, energi terbarukan, dan infrastruktur. Kebijakan investment in nickel downstreaming, renewable energy,
fiskal-moneter yang terkoordinasi, termasuk percepatan and infrastructure. Well-coordinated fiscal and monetary
belanja APBN dan pelonggaran BI Rate, juga menjadi policies, including the acceleration of state budget
faktor positif yang mendorong pertumbuhan ekonomi spending and the easing of the BI Rate, further supported
Indonesia. Karena dari kebijakan tersebut menciptakan economic growth, as these policies generated multiplier
efek multiplier melalui penyerapan tenaga kerja sektor effects through employment absorption in productive
produktif. sectors.
Kinerja ekspor tahun 2025 mengalami rebound meski Export performance in 2025 rebounded, albeit with
cukup volatil, dengan surplus dagang non-migas dan considerable volatility, supported by a non-oil and gas
kontribusi sektor manufaktur serta pariwisata yang trade surplus and the recovery of manufacturing and
pulih ke 70-80% level pra-pandemi. Hilirisasi industri tourism sectors to around 70–80% of pre-pandemic
dan diversifikasi ekspor ke pasar non-China seperti levels. Industrial downstreaming and export diversification
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Eropa dan ASEAN menambah ketahanan. Pertumbuhan toward non-China markets such as Europe and ASEAN
sektor jasa digital dan e-commerce juga mendorong enhanced economic resilience. Growth in digital services
inklusivitas, dengan PDB nominal mencapai USD1,4 triliun. and e-commerce also promoted inclusivity, with nominal
GDP reaching USD 1.4 trillion.
Namun demikian, terdapat juga faktor yang menghambat Nevertheless, several factors constrained growth. These
pertumbuhan, antara lain perlambatan daya beli kelas included a slowdown in middle-class purchasing power due
menengah akibat inflasi pangan dan penurunan upah riil, to food inflation and declining real wages, which dampened
menyebabkan konsumsi tersier seperti wisata mengecil. discretionary consumption such as tourism. External pressures
Selain itu, tekanan eksternal seperti pelemahan ekspor ke also emerged from weaker exports to China, higher U.S. tariffs, and
China, kenaikan tarif AS, dan penguatan dolar yang tekan a strengthening U.S. dollar that put pressure on the rupiah and
rupiah serta impor. Ketiga, realisasi belanja pemerintah imports. In addition, slower realization of government spending
awal tahun lambat dan perlambatan investasi swasta in the early part of the year and subdued private investment,
karena suku bunga tinggi serta ketidakpastian politik driven by high interest rates and political uncertainty during the
transisi. transition period, weighed on economic momentum.
Secara keseluruhan, tahun 2025 menjadi tahun konsolidasi Overall, 2025 was a year of consolidation for Indonesia’s
ketahanan Indonesia dengan fundamental kuat, tapi economic resilience, underpinned by strong fundamentals.
tantangan struktural seperti erosi kelas menengah However, structural challenges such as middle-class erosion
dan eksternal shocks membatasi akselerasi. Reformasi and external shocks limited growth acceleration. Deregulation,
deregulasi, lingkungan usaha, dan perdagangan digital business environment, and digital trade reforms are required
diperlukan untuk dorong 5,5% ke depan. Momentum akhir to support growth toward 5.5% in the future. The outlook
tahun optimis jika mitigasi risiko tepat. toward year-end remains optimistic, provided that risks are
mitigated effectively.
Analisis Industri Perbankan Banking Industry Analysis
Industri perbankan pada tahun 2025 menunjukkan The banking industry in 2025 demonstrated strong
ketahanan dan stabilitas yang kuat di tengah dinamika resilience and stability amid global and domestic
ekonomi global dan domestik. Menurut laporan Otoritas economic dynamics. According to reports from the
Jasa Keuangan (OJK), stabilitas sektor jasa keuangan, Financial Services Authority, stability in the financial
termasuk perbankan, tetap terjaga meskipun terjadi services sector, including banking, remained well
volatilitas pasar global dan risiko eksternal yang tinggi. maintained despite global market volatility and elevated
Intermediasi perbankan menunjukkan pertumbuhan external risks. Banking intermediation recorded steady
kredit yang stabil dengan profil risiko yang tetap credit growth with a well-managed risk profile, indicating
terkendali, menunjukkan bahwa bank-bank mampu that banks were able to maintain their credit distribution
mempertahankan fungsi penyaluran kredit secara function optimally across various economic sectors.
optimal ke berbagai sektor ekonomi.
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Dari sisi pertumbuhan kredit, industri perbankan In terms of credit growth, the banking industry recorded
mencatat ekspansi positif sepanjang tahun 2025. Kredit positive expansion throughout 2025. Investment loans
investasi tumbuh signifikan, diikuti oleh kredit konsumsi, grew significantly, followed by consumer loans, while
sementara kredit modal kerja juga menunjukkan working capital loans also expanded, albeit at a more
pertumbuhan meskipun berada pada level yang moderate pace. This credit growth was supported
lebih moderat. Pertumbuhan kredit ini didukung oleh by demand from the corporate sector and increased
permintaan dari sektor korporasi dan peningkatan lending to productive sectors such as mining and
kredit ke sektor-sektor produktif seperti pertambangan services, reflecting the role of banks in supporting
dan jasa, sekaligus mencerminkan peran bank dalam domestic economic activity.
mendukung aktivitas ekonomi domestik.
Adapun Dana Pihak Ketiga (DPK) perbankan terus Meanwhile, Third Party Funds (DPK) continued to
mengalami peningkatan, mencerminkan kepercayaan increase, reflecting public confidence in the national
masyarakat terhadap sistem perbankan nasional. Giro, banking system. Demand deposits, savings, and time
tabungan, dan deposito masing-masing tumbuh positif, deposits each recorded positive growth, providing a
memberikan dasar likuiditas yang kuat bagi bank. strong liquidity base for banks. Banking liquidity and
Likuiditas dan struktur modal perbankan tetap berada capital structures remained at adequate levels, with
pada level yang memadai, dengan rasio alat likuid liquid asset ratios to DPK and non-performing loan
terhadap DPK dan NPL yang tetap terkendali di bawah (NPL) ratios remaining well controlled below concerning
ambang risiko yang mengkhawatirkan. risk thresholds.
Dalam konteks domestik, survei orientasi bisnis In the domestic context, OJK’s banking business
perbankan OJK menunjukkan optimisme pelaku orientation survey indicated optimism among industry
industri terhadap prospek kinerja di tahun 2025. Indeks players regarding performance prospects in 2025. The
Orientasi Bisnis Perbankan pada triwulan pertama Banking Business Orientation Index in the first quarter
2025 mencerminkan keyakinan bahwa stabilitas of 2025 reflected confidence that macroeconomic
makroekonomi, penurunan suku bunga acuan, serta stability, a decline in the policy rate, and improving
perbaikan kondisi permintaan kredit akan terus credit demand conditions would continue to support
mendukung perkembangan sektor perbankan. the development of the banking sector.
Tren digitalisasi juga menjadi salah satu pendorong Digitalization trends also emerged as a key driver of
utama perkembangan industri perbankan di 2025. Bank- the banking industry’s development in 2025. Global
bank global dan domestik semakin mengadopsi teknologi and domestic banks increasingly adopted digital
digital, termasuk sistem pembayaran digital, aplikasi technologies, including digital payment systems, mobile
mobile banking, dan solusi berbasis Artificial Intelligence banking applications, and solutions based on Artificial
(AI) dan machine learning untuk meningkatkan efisiensi Intelligence (AI) and machine learning to enhance
operasional, mengoptimalkan layanan pelanggan, serta operational efficiency, optimize customer services,
memperkuat mitigasi risiko. Investasi dalam teknologi and strengthen risk mitigation. Investment in such
semacam ini diperkirakan semakin penting dalam technologies is expected to become increasingly critical
mempertahankan daya saing di tengah percepatan in maintaining competitiveness amid the accelerating
transformasi digital di sektor keuangan. digital transformation in the financial sector.
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TINJAUAN OPERASIONAL
OPERATIONAL REVIEW
Strategi Bank Artha Graha Internasional Bank Artha Graha Internasional’s Strategy
2025 in 2025
Dengan mempertimbangkan tantangan perekonomian Taking into account the challenges of the national
nasional dan kondisi industri perbankan yang economy and the conditions of the banking industry,
dihadapkan pada persaingan ketat dalam memperoleh which is facing intense competition in securing funding
sumber pendanaan serta tingginya biaya dana. Bank sources as well as high funding costs, the Bank has
menetapkan strategi pengembangan bisnis tahun 2025 established its business development strategy for 2025
sebagai berikut. as outlined below.
Strategi Pendanaan Funding Strategy
Pada tahun 2025, Bank menetapkan strategi pendanaan In 2025, the Bank adopted a funding strategy focused on
yang berfokus pada optimalisasi dana murah serta optimizing low-cost funds and acquiring new customers. In
akuisisi nasabah baru. Sejalan dengan hal tersebut, action line with this approach, the Bank’s action plan for 2025 is
plan Bank tahun 2025 adalah sebagai berikut: as follows:
1. Pengembangan kerjasama dengan B2B partner untuk 1. Development of partnerships with B2B partners
meningkatkan dana murah dan memperluas channel to increase low-cost funds and expand customer
akuisisi nasabah seperti : acquisition channels, such as:
a. Kolaborasi kerjasama QRIS Acquiring. a. Collaboration in QRIS acquiring partnerships.
b. Optimalisasi kerjasama dengan bursa komoditi b. Optimization of cooperation with commodity
dan mitra kerjasama bisnis lainnya. exchanges and other business partners.
c. Kerjasama dengan mitra bisnis berbasis c. Collaboration with application-based business
aplikasi. partners.
d. Fasilitator sebagai rekening operasional mitra d. Acting as a facilitator for business partners’ operational
bisnis dalam mendukung kegiatan usaha. accounts in supporting business activities.
e. Melakukan join promo dengan mitra bisnis e. Conducting joint promotions with business
maupun nasabah perorangan . partners as well as individual customers.
2. Pengembangan digital apps, seperti: 2. Development of Digital Apps, such as:
a. Pengembangan layanan e-KYC. a. Enhancement of e-KYC services.
b. Penambahan fitur baru, seperti fitur lifestyle b. Addition of new features, such as lifestyle features
(transportasi, investasi, ticketing), biller, dan QRIS CPM (transportation, investment, ticketing), billers, and
yang disesuaikan dengan kebutuhan nasabah. QRIS CPM tailored to customer needs.
c. Terus aktif dalam pemanfaatan program transaksi, c. Continuously optimizing transaction programs,
member get member, loyalty point dan campaign member-get-member initiatives, loyalty points,
distribution tools. and campaign distribution tools.
3. Peningkatan Kerjasama Merchant UMKM, seperti: 3. Enhancement of MSME Merchant Partnerships, such as:
a. Menjalin kerjasama dengan pedagang UMKM a. Establishing partnerships with MSME merchants
dengan menjadi merchant QRIS untuk mendukung by onboarding them as QRIS merchants to
cashless transaction. support cashless transactions.
b. Pembukaan rekening khusus merchant. b. Opening dedicated accounts for merchants.
4. Meningkatkan akuisisi online, seperti: 4. Increasing online acquisition, such as:
a. Memperkuat proses customer onboarding dengan a. Strengthening the customer onboarding process by
mengembangkan fitur pembukaan rekening online yang developing online account opening features integrated
terintegrasi dengan sistem e-KYC yang disediakan oleh with the e-KYC system provided by Dukcapil.
Dukcapil.
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b. Kolaborasi dengan mitra bisnis yang telah memiliki b. Collaborating with business partners that already have an
basis customer guna menjadi channel akuisisi existing customer base to serve as acquisition channels
nasabah baru melalui pola bisnis Kerjasama. for new customers through partnership schemes.
5. Pengembangan Digital Marketing, seperti: 5. Development of Digital Marketing, such as:
a. Promosi produk & program melalui jalur a. Promoting products and programs through digital
pemasaran digital. marketing channels.
b. Meningkatkan brand awareness serta customer b. Increasing brand awareness, expanding the
base dan pemanfaatan big data untuk seleksi customer base, and leveraging big data for target
target serta customer segment. selection and customer segmentation.
c. Memperkuat marketing engine system tools. c. Strengthening marketing engine system tools.
Penyaluran Dana Fund Distribution
Sebagai bagian dari implementasi rencana bisnis yang As part of the implementation of the established
telah dicanangkan, berikut disampaikan beberapa business plan, the following outlines the policies and
kebijakan dan fokus terkait penyaluran dana, yaitu: focus areas related to fund distribution:
1. Penyaluran Kredit per 31 Desember 2025 terealisasi 1. Credit disbursement as of December 31, 2025 was
sebesar Rp9.792 miliar. realized at IDR9,792 billion.
2. Dari segi kredit kepada Usaha Mikro, Kecil, dan 2. In terms of lending to Micro, Small, and Medium
Menengah (UMKM) sampai Semester II Tahun Enterprises (MSME) up to the second half of 2025,
2025 realisasi sebesar Rp368,8 miliar. Rasio UMKM realization amounted to IDR368.8 billion. The MSME
terhadap total kredit tercatat sebesar 3,77%. loan ratio to total loans was recorded at 3.77%.
Langkah-langkah yang dilakukan Bank untuk The measures undertaken by the Bank to achieve
mencapai pertumbuhan kredit dibagi sesuai segmen: credit growth are segmented as follows:
• Konsumer • Consumer
a. Diversifikasi produk pembiayaan melalui a. Diversification of financing products through
implementasi digital lending untuk kredit the implementation of digital lending for
konsumtif (KPR Reguler, Buy Now Pay Later, consumer loans (Conventional Mortgage/KPR,
KTA, kredit konsumtif lainnya) dengan Buy Now Pay Later, Unsecured Loans/KTA,
pemanfaatan Big Data Analytic serta scoring and other consumer financing) by leveraging
engine. Big Data Analytics and a scoring engine.
b. Pemasaran KPR Reguler di Primary Market b. Marketing of Conventional Mortgage (KPR)
dengan Developer Rekanan Kerja sama dengan in the primary market in collaboration with
Program Bunga Khusus yang kompetitif. partner developers, supported by competitive
special interest rate programs.
c. Cross selling produk KPR Reguler kepada c. Cross-selling of Conventional Mortgage (KPR)
nasabah/debitur existing yang potensial dan products to existing customers/debtors who
aktif bertransaksi di BAGI. are potential and actively transacting in BAGI.
d. Cross selling produk KTA kerjasama dan kredit d. Cross-selling of partnered Unsecured Loans
konsumtif lainnya kepada nasabah existing (KTA) and other consumer financing products
yang potensial dan aktif bertransaksi di BAGI. to existing customers who are potential and
actively transacting in BAGI.
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• Ritel/SME • Retail/SME
a. Diversifikasi produk pembiayaan melalui a. Diversification of financing products through
implementasi digital lending untuk kredit the implementation of digital lending for
modal kerja dengan pemanfaatan Big Data working capital loans by leveraging Big Data
Analytic serta scoring engine. Analytics and a scoring engine.
b. Pembiayaan UMKM termasuk sektor perdagangan, b. MSME financing across sectors including trade,
pertanian, perkebunan, perikanan, kesehatan, agriculture, plantations, fisheries, healthcare,
pendidikan, energi dan sektor lainnya serta education, energy, and other sectors, as well as
dukungan dalam pembiayaan rantai pasokan, support for supply chain financing, distributors,
distributor, lembaga keuangan serta koperasi. financial institutions, and cooperatives.
c. Meningkatkan portofolio kredit dalam bentuk c. Increasing the loan portfolio in the form
suply chain financing dan distributor financing of supply chain financing and distributor
dari perusahaan anchor nasabah/debitur financing from anchor companies of existing
existing maupun debitur baru. customers/debtors as well as new debtors.
d. Kerjasama dengan platform digital/B2B fintech d. Collaboration with digital platforms/B2B fintechs
untuk pembiayaan UMKM. for MSME financing.
e. Linkage Program (executing/chanelling) e. Linkage programs (executing/channeling) with
kepada lembaga keuangan, koperasi. financial institutions and cooperatives.
f. Cross selling kepada nasabah/debitur existing f. Cross-selling to existing customers/debtors
yang belum mempunyai fasilitas kredit modal who do not yet have working capital loan
kerja. facilities.
g. Penyaluran kredit dengan skema pembiayaan g. Loan disbursement through special financing
khusus sesuai dengan karakteristik daerah (cabang) schemes tailored to regional (branch) characteristics,
seperti pembiayaan alat berat dan lainnya. such as heavy equipment financing and others.
• Korporasi/Komersil • Corporate/Commercial
a. Melakukan intensifikasi bisnis debitur a. Intensifying business with existing debtors,
existing, diantaranya pendekatan kepada including approaches to parent companies
induk maupun anak usaha debitur, customer and subsidiaries, customers, and suppliers
dan supplier (Cross selling dan Up selling) (cross-selling and up-selling).
b. Ekstensifikasi bisnis untuk debitur/nasabah b. Business extensification to acquire new
baru yang berasal dari value chain corporate debtors/customers originating from the
banking, nasabah funding eksisting dan non corporate banking value chain, existing
debitur. funding customers, and non-debtors.
c. Penyaluran pembiayaan supply chain dan c. Distribution of supply chain financing and
distributor financing. distributor financing.
d. Mendorong pembiayaan aktif melalui sindikasi dan d. Encouraging active financing through syndication
menjalin kerjasama yang aktif dengan lembaga and establishing active cooperation with other
pembiayaan lainnya. financing institutions.
e. Tetap menjaga kualitas aset dan proses e. Maintaining asset quality and ensuring that
pemberian kredit secara selektif dan the lending process is conducted selectively
prudent. and prudently.
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• Selain melakukan strategi untuk mencapai • In addition to implementing strategies to achieve
pertumbuhan kredit, juga melakukan langkah- credit growth, the Bank also undertook measures to
langkah pencegahan penurunan kualitas kredit untuk prevent a deterioration in credit quality in order to
menjaga tingkat kesehatan Bank, sebagai berikut: maintain the Bank’s soundness, as follows:
a. Melakukan penyaluran kredit secara selektif dan a. Implementing selective and prudent credit
prudent dengan memperhatikan mitigasi terhadap disbursement by taking into account credit
risiko penyaluran kredit dan melakukan pemantauan risk mitigation and monitoring debtor payment
penerimaan pembayaran dari debitur, monitoring receipts, receivables aging, and financial
aging piutang serta analisis laporan keuangan. statement analysis.
b. Melakukan kunjungan secara rutin ke lokasi usaha b. Conducting regular visits to debtors’ business
debitur untuk memastikan bahwa operasional locations to ensure that business operations
usaha debitur berjalan dengan baik dan lancar serta are running properly and smoothly, as well
melakukan review secara berkala kondisi keuangan as performing periodic reviews of financial
sehingga dapat mengambil langkah preventif lebih dini conditions to enable early preventive measures
untuk menyelesaikan masalah yang dapat berpotensi in addressing issues that could potentially cause
menimbulkan kerugian Bank di kemudian hari. losses to the Bank in the future.
c. Melakukan evaluasi kebijakan perkreditan yang c. Conducting ongoing evaluations of credit policies
berkelanjutan sesuai dengan ketentuan yang in accordance with prevailing regulations and
berlaku dan arahan dari Otoritas Jasa Keuangan directives from the Financial Services Authority
dan/atau Bank Indonesia. (OJK) and/or Bank Indonesia.
d. Meningkatkan kualitas dari Sumber Daya Manusia d. Enhancing the quality of human resources,
khususnya keterampilan analisa perkreditan dengan particularly in credit analysis skills, through
pelatihan-pelatihan yang berkesinambungan. continuous training programs.
e. Mempercepat penanganan dan penyelesaian e. Accelerating the handling and resolution of
kredit yang berpotensi bermasalah dan kredit potential problem loans and non-performing
bermasalah untuk mempertahankan dan meningkatkan loans to maintain and improve credit portfolio
kualitas portofolio kredit, dengan langkah-langkah quality through the following measures:
sebagai berikut:
i. Melakukan upaya penagihan secara intensif i. Undertaking intensive collection efforts and
dan mempercepat eksekusi aset agunan dan expediting the execution of collateral assets
tindakan hukum terkait. and related legal actions.
ii. Menjual agunan debitur dan melaksanakan ii. Selling debtor collateral and executing
eksekusi AYDA, dengan prioritas pada aset foreclosed assets, with priority given to assets
yang lebih mudah dipasarkan. that are more marketable.
iii. Menghapus buku untuk kredit yang sulit ditagih, iii. Writing off loans that are difficult to collect
sambil tetap melanjutkan upaya penagihan. while continuing collection efforts.
iv. Peningkatan Sumber Daya Manusia khususnya iv. Enhancement of human resources, particularly
dalam bidang analisis perkreditan dan evaluasi in the field of credit analysis, and continuous
kebijakan perkreditan yang berkelanjutan evaluation of credit policies are carried out in
sesuai dengan ketentuan yang berlaku. accordance with applicable regulations.
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Sustaining Stability and Driving Growth
Permodalan Capital
Pada Semester II Tahun 2025, Pencapaian Kewajiban In the second half of 2025, the Bank’s Capital Adequacy
Penyediaan Modal Minimum (KPMM) sebesar 27,76%. Ratio (CAR) reached 27.76%. This ratio remained well
Rasio tersebut masih tetap terjaga pada level diatas above the minimum required level of 9.34%, in line
minimal 9,34% (tingkat permodalan yang wajib risk with the mandatory capital requirements based on the
profile). Bank’s risk profile.
Human Capital Human Capital
Sepanjang tahun 2025, Direktorat Human Capital telah Throughout 2025, the Human Capital Directorate
melaksanakan berbagai inisiatif dan program kerja yang implemented various initiatives and work programs
selaras dengan target serta rencana pengembangan aligned with the targets and the Human Capital
Human Capital yang telah ditetapkan oleh Bank, sebagai development plan established by the Bank, as outlined
berikut: below:
1. Re-arrange Organization 1. Re-arrange Organization
a. Proses perputaran karyawan (rotasi) lintas direktorat, a. The employee rotation process across directorates
sehingga bisa saling berkolaborasi dan dapat belajar satu enables collaboration and mutual learning through
sama lain berbagi pengetahuan untuk meningkatkan knowledge sharing to enhance performance and
kinerja dan daya saing serta menciptakan lingkungan competitiveness, while fostering a work environment
kerja yang mendukung pertumbuhan individu serta tim. that supports individual and team growth.
b. Akuisisi dan penempatan karyawan dilakukan b. Employee acquisition and placement are carried out
sesuai dengan kompetensinya sehingga target in accordance with their competencies to ensure
yang ditetapkan dapat tercapai. that the established targets can be achieved.
c. Melakukan perampingan jumlah human capital c. Streamlining the number of human capital to
untuk mendukung model bisnis. support the business model.
2. Shaping the New Future 2. Shaping the New Future
Untuk mencapai hasil yang lebih baik dimasa To achieve better results in the future and support
depan dan regenerasi pejabat dilakukan pencarian leadership regeneration, the Bank conducted the
kandidat baru calon pejabat baik secara internal. search for new candidates for key positions through
Mengembangkan kompetensi karyawan dengan both internal development. Employee competencies
cara memberikan pelatihan, memberikan coaching were enhanced through training programs, coaching
dan mentoring serta mempertahankan kader yang and mentoring initiatives, as well as by retaining
dimiliki (lulusan peserta program). existing talent pools, including program graduates.
Jaringan Kantor Office Network
Dalam upaya meningkatkan performa jaringan kantor/ To enhance the performance of the office/branch
cabang, dilakukan evaluasi terhadap beberapa aspek, network, the Bank conducted evaluations across several
antara lain: aspects, including:
1. Mengeksplorasi potensi bisnis yang ada di sekitar 1. Exploring business potential in areas surrounding the office
jaringan kantor yang mendukung kebijakan setiap network in line with regional policies, through cooperation with
daerah, melalui kerjasama dengan pelaku UMKM, MSME players, regional leadership forums/local governments
MUSPIDA/PEMDA, TNI dan mitra TNI, serta instansi (MUSPIDA/PEMDA), the Indonesia National Armed Forces (TNI)
Pemerintahan lainnya. and TNI partners, as well as other government institutions.
2. Business development dengan pengembangan 2. Business development through the expansion of
digitalisasi untuk mendukung ekosistem bisnis bank digitalization to support the Bank’s business ecosystem in
dalam mengakuisisi nasabah dari Sekolah, Pasar, acquiring customers from schools, markets, cooperatives,
Koperasi, Yayasan, dan komunitas-komunitas lainnya. foundations, and other community groups.
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3. Melakukan efisiensi melalui konsolidasi jaringan 3. Improving efficiency through the consolidation
kantor dengan tujuan untuk lebih mengoptimalkan of the office network, with the aim of optimizing
produktivitas dan kinerja jaringan kantor. productivity and overall network performance.
4. Peningkatan kinerja seluruh jaringan kantor di 4. Improved performance across the entire branch
lokasi-lokasi strategis sesuai dengan rencana bisnis network in strategic locations, in line with the business
yang ditetapkan dalam meraih peluang bisnis dari plan, to capture business opportunities from the
ekosistem di sekitar jaringan kantor; ecosystems surrounding the branch network.
5. Optimalisasi kinerja sales dan marketing untuk 5. Optimizing sales and marketing performance to enhance
meningkatkan pertumbuhan usaha jaringan kantor business growth across the office network through
melalui up selling, cross selling dan referral secara comprehensive up selling, cross selling dan referral to
menyeluruh terhadap nasabah eksisting serta akuisisi existing customers, as well as new customer acquisition
baru dari potensi referral baik dari keluarga maupun from potential referrals, including those from customers’
kolega nasabah. family members and colleagues.
6. Selama Semester II Tahun 2025 terdapat beberapa 6. During the second half of 2025, several new ATM
penempatan unit ATM baru. units were installed.
Teknologi Informasi (TI) Information Technology (IT)
Pengembangan Teknologi Informasi dilakukan sesuai Information Technology development was carried out
dengan Rencana Bisnis Bank guna mendukung in accordance with the Bank’s Business Plan to support
operasional dan pertumbuhan bisnis, antara lain melalui: operational activities and business growth, through the
following initiatives:
1. Pengembangan Fitur API Management, Mobile Apps 1. Development of API Management, Mobile Apps, and
dan Internet Banking: Internet Banking features:
a. Agi digital apps: a. Agi digital apps:
i. Deposito Online; dan i. Online Time Deposits; and
ii. Tabungan Pintar. ii. Pintar Savings.
b. Penambahan fitur informasi Saldo Awal dan Saldo b. Addition of Beginning Balance and Ending Balance
Akhir pada Internet Banking Business; information features in Internet Banking Business;
c. Pengembangan QRIS MPM (Merchant Presented c. Development of QRIS MPM (Merchant Presented
Mode) ALTO; Mode) ALTO;
d. Penambahan Agregator NAATA untuk provider d. Addition of NAATA Aggregator for Telkomsel
Telkomsel; provider;
e. Metode Whitelist Rekening Tujuan untuk API e. Whitelist Method for Beneficiary Accounts in
Transfer Dana; Fund Transfer API;
f. Pengembangan fitur Bank Wide Limit pada MB f. Development of Bank Wide Limit feature in MB
dan IBB; dan and IBB; and
g. Perubahan format MT ke MX (SWIFT). g. Migration of message format from MT to MX (SWIFT).
2. Pengembangan fitur guna mendukung operasional 2. Development of features to support Bank operations
dan pelaporan Bank and reporting
a. Upgrade sistem switching RINTIS 7.20; a. Upgrade of RINTIS switching system to version 7.20;
b. Implementasi platform PRIVASIMU sebagai bagian b. Implementation of the PRIVASIMU platform as
dari komitmen bank terhadap UU Perlindungan part of the Bank’s commitment to the Personal
Data Pribadi; Data Protection Law;
c. Pengembangan Web Dashboard SIKP dan c. Development of Web Dashboard SIKP and
Asuransi Untuk Fasilitas Pembiayaan KUR dan KPP; Insurance for KUR and KPP Financing Facilities;
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d. Sinkronisasi Sumber Data ADK R14 ke R23 dan d. Synchronization of ADK R14 to R23 Data Sources
Penyesuaian Aplikasi ADK; and Adjustment of the ADK Application;
e. Pengembangan Aplikasi Simplifa untuk Credit e. Development of the Simplifa Application for
Analyst; Credit Analysts;
f. Upgrade Aplikasi APU PPT untuk team f. Upgrade of the APU PPT Application for the
Compliance; Compliance team;
g. Perubahan Judul Laporan Reminder dan Logo AGI g. Change in the Reminder Report Title and AGI
pada aplikasi ADK; dan Logo in the ADK application; and
h. Pengembangan KPR FLPP. h. Development of KPR FLPP.
3. Penguatan infrastruktur dan peningkatan sistem 3. Strengthening infrastructure and enhancing internal
keamanan di internal: security systems:
a. Refreshment perangkat Firewall yang sudah end a. Refreshment of Firewall devices that reach end of
of support pada tahun 2025; support in 2025;
b. Refreshment perangkat Web Apllication Firewall (WAF) b. Refreshment of Web Apllication Firewall devices
yang sudah end of support pada tahun 2025; that reach end of support in 2025;
c. Penerapan strategi anti fraud dalam bentuk c. Implementation of anti-fraud strategies in the
sistem deteksi/pengendalian fraud pada tingkat form of fraud detection/control systems at
transaksi dan akun; transaction and account levels;
d. Pengkinian/pelaksanaan upgrade operating system di d. Updating/upgrading the operating system on
end user workstation menggunakan Windows 11; dan end-user workstations to Windows 11; and
e. Penguatan dan peningkatan kapabilitas e. Strengthening and enhancing the core banking
platform core banking dan sistem pembayaran, platform and payment systems through the latest
melalui versi platform terkini, perubahan pada platform versions, changes to middleware and
middleware dan ATM Switching, serta penguatan ATM Switching, and infrastructure reinforcement.
infrastruktur.
Pasca pandemi Covid-19, industri perbankan In the post–Covid-19 pandemic period, Indonesia’s
Indonesia menunjukkan perubahan pola yang ditandai banking industry has experienced a shift in patterns,
dengan meningkatnya kebutuhan layanan digital marked by increasing demand for digital services and
serta permintaan kredit di sektor Usaha Mikro, Kecil growing credit needs in the Micro, Small, and Medium
dan Menengah (UMKM) seiring pemulihan ekonomi. Enterprises (MSME) sector in line with economic
Perkembangan ini menjadi salah satu faktor yang recovery. These developments became one of the key
mempengaruhi strategi dan kebijakan Bank Artha Graha factors influencing Bank Artha Graha Internasional’s
Internasional pada tahun 2025. strategies and policies in 2025.
Aspek Pemasaran Marketing Aspect
Dalam rangka mencapai sasaran pemasaran tahun 2025, In order to achieve its marketing targets in 2025, Bank
Bank Artha Graha Internasional merumuskan strategi Artha Graha Internasional formulated an integrated
pemasaran yang terintegrasi untuk mengoptimalkan marketing strategy to optimize the performance of its
kinerja produk dan layanan yang dimiliki. Strategi products and services. This marketing strategy is aligned
pemasaran mengacu pada kebijakan yang telah with established policies and supports the Company’s
disusun sehingga sejalan dengan misi Perseroan melalui mission through product and business development,
pengembangan produk dan bisnis untuk mempertahankan aimed at maintaining and strengthening Bank Artha
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dan meningkatkan posisi Bank Artha Graha Internasional di Graha Internasional’s position in the Indonesian banking
industri perbankan Indonesia dengan melaksanakan prinsip industry, while upholding prudential principles and the
kehati-hatian dan kesehatan Bank melalui: Bank’s soundness through the following measures:
1. Digitalisasi Treasury Solution 1. Digitalization of Treasury Solutions
Memindahkan layanan konvensional ke platform Shifting conventional services to digital platforms to
digital untuk meningkatkan volume transaksi dan increase transaction volumes and enhance customer
kelekatan nasabah. stickiness.
a. FX Online: Memasarkan fitur transaksi valas real- a. FX Online: Promoting real-time foreign exchange
time di aplikasi mobile, memungkinkan nasabah transaction features via mobile applications,
melakukan konversi mata uang dengan spread enabling customers to conduct currency
yang kompetitif tanpa harus melalui meja dealer conversions with competitive spreads without
secara manual. having to go through manual dealer desks.
b. Fitur Pembayaran Internasional: Integrasi layanan b. International Payment Features: Integrating faster
remitansi yang lebih cepat dan murah untuk and more cost-efficient remittance services
mendukung nasabah pelaku ekspor-impor (SME to support export-import customers (SMEs &
& Corporate). Corporate).
2. Ekosistem Bisnis dan Cross-Selling 2. Business Ecosystem and Cross-Selling
Memanfaatkan jaringan ekosistem grup untuk Leveraging the Group’s ecosystem network to
mengoptimalkan Fee-Based Income. optimize Fee-Based Income.
a. Pendekatan Fokus Sektor: Menyasar ekosistem a. Sector-Focused Approach: Targeting downstream
hilirisasi dan infrastruktur (sesuai tren PDB 2025) and infrastructure ecosystems (in line with the
dengan menawarkan solusi hedging (lindung 2025 GDP trend) by offering hedging solutions to
nilai) untuk memitigasi risiko volatilitas kurs bagi mitigate exchange rate volatility risks for vendors
vendor atau kontraktor. or contractors.
b. Sinergi Kredit-Treasury: Melakukan bundling b. Credit-Treasury Synergy: Implementing product
produk bagi nasabah debitur, seperti mewajibkan bundling for debtor customers, such as requiring
transaksi valas dan penempatan dana operasional foreign exchange transactions and the placement
melalui rekening BAGI sebagai bagian dari syarat of operational funds through BAGI accounts as
kredit. part of credit requirements.
3. Strategi Penguatan Likuiditas Ritel 3. Retail Liquidity Strengthening Strategy
Fokus pada perbaikan struktur Dana Pihak Ketiga Focusing on improving the structure of third-party
(DPK) dengan menekankan pada CASA (Current funds with an emphasis on CASA (Current Account
Account Saving Account). and Savings Account).
a. Pemasaran Berbasis Suku Bunga Taktis: Memberikan a. Tactical Interest Rate-Based Marketing: Offering
penawaran bunga khusus untuk penempatan dana special interest rates for large short-term fund
besar dalam jangka pendek (Special Rate) bagi placements (Special Rate) to institutional
nasabah institusi tanpa merusak margin bunga customers without adversely affecting the overall
bersih (NIM) secara keseluruhan. Net Interest Margin (NIM).
b. Loyalty Program: Kampanye pemasaran yang b. Loyalty Program: Marketing campaigns linking
mengaitkan saldo rata-rata dengan akses eksklusif average balances with exclusive access to
ke layanan penasihat investasi Treasury. Treasury investment advisory services.
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Sustaining Stability and Driving Growth
Pangsa Pasar Market Share
Sebagai satu dari 105 bank yang beroperasi di Indonesia, As one of 105 banks operating in Indonesia, Bank Artha
Bank Artha Graha Internasional saat ini termasuk dalam Graha Internasional is currently classified under KBMI 1
kelompok KBMI 1 (Kelompok Bank berdasarkan Modal (Capital-Based Bank Group 1), which comprises banks
Inti kelompok 1), yaitu bank dengan modal inti di bawah with core capital of less than IDR6 trillion, together with
Rp6 triliun, bersama 69 bank lainnya. 69 other banks.
Pangsa pasar Bank di industri perbankan nasional saat Although the Bank’s market share in the national banking
ini masih relatif kecil, namun demikian, Bank Artha Graha industry remains relatively small, Bank Artha Graha
Internasional memiliki peran yang cukup besar dalam Internasional plays a meaningful role in supporting economic
membantu menggerakkan perekonomian melalui penyaluran activity through the provision of credit to the business sector,
kredit bagi dunia usaha, khususnya kalangan Usaha Mikro, Kecil, particularly Micro, Small, and Medium Enterprises (MSMEs),
dan Menengah (UMKM) dan juga mendorong konsumsi melalui as well as in stimulating consumption through the consumer
produk kredit konsumer yang ditawarkan Bank. credit products offered by the Bank.
dalam miliar Rupiah
in billion Rupiah
Uraian Kategori Kategori
2025 2024 2025 2024
Description Category Category
Aset Bank Umum 13.646.417 12.460.955 KBMI 1 1.309.081 1.447.348
Assets Commercial Bank
BAGI 27.574 30.126 BAGI 27.574 30.126
Pangsa Pasar BAGI 0,20% 0,24% Pangsa Pasar BAGI 2,11% 2,08%
terhadap Bank terhadap KBMI 1
umum BAGI’s Market Share
BAGI’s Market Compared to KBMI 1
Share Compared to Banks
Commercial Banks
Kredit Bank Umum 8.693.972 7.942.947 KBMI 1 757.559 804.546
Credit Commercial Bank
BAGI 9.792 10.605 BAGI 9.792 10.605
Pangsa Pasar BAGI 0,11% 0,13% Pangsa Pasar BAGI 1,29% 1,32%
terhadap Bank terhadap KBMI 1
umum BAGI’s Market Share
BAGI’s Market Compared to KBMI 1
Share Compared to Banks
Commercial Banks
DPK Bank Umum 10.057.543 8.835.755 KBMI 1 930.499 974.562
Commercial Bank
BAGI 22.653 23.891 BAGI 22.653 23.891
Pangsa Pasar BAGI 0,23% 0,27% Pangsa Pasar BAGI 2,43% 2,45%
terhadap Bank terhadap KBMI 1
umum BAGI’s Market Share
BAGI’s Market Compared to KBMI 1
Share Compared to Banks
Commercial Banks
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TINJAUAN PER SEGMEN OPERASI
OPERATING SEGMENT REVIEW
Segmen operasi merupakan komponen Bank yang Operating segments are components of the Bank that
menjalankan aktivitas usaha yang menghasilkan pendapatan carry out business activities which generate income
dan menimbulkan beban, termasuk pendapatan dan beban and incur expenses, including income and expenses
yang timbul dari transaksi dengan komponen lain dalam arising from transactions with other components within
Bank. Kinerja masing-masing segmen ditelaah secara the Bank. The performance of each segment is reviewed
berkala oleh Direksi Bank sebagai dasar pengambilan periodically by the Bank’s Board of Directors as a basis
keputusan terkait alokasi sumber daya serta evaluasi for decision-making related to resource allocation and
kinerja, dan tersedia informasi keuangan yang dapat performance evaluation, and separately identifiable
dipisahkan. Informasi segmen yang dilaporkan kepada financial information is available. Segment information
Direksi mencakup komponen yang dapat diatribusikan reported to the Board of Directors includes components
secara langsung maupun dialokasikan secara wajar kepada that are directly attributable to or reasonably allocated
masing-masing segmen. Komponen yang tidak dapat to each segment. Components that cannot be allocated
dialokasikan terutama meliputi aset dan liabilitas pajak primarily include income tax assets and liabilities, both
penghasilan, baik pajak kini maupun pajak tangguhan, serta current and deferred, as well as fixed assets.
aset tetap.
Bank menerapkan Pernyataan Standar Akuntansi The Bank applies Statement of Financial Accounting
Keuangan (PSAK) No. 5 (Revisi 2009) tentang Segmen Standards (PSAK) No. 5 (Revised 2009) on Operating
Operasi. PSAK revisi ini mengatur pengungkapan yang Segments. This revised PSAK regulates disclosures that
memungkinkan pengguna laporan keuangan untuk enable users of financial statements to evaluate the
mengevaluasi sifat dan dampak keuangan dari aktivitas nature and financial effects of the business activities
bisnis dimana entitas terlibat dan lingkungan ekonomi di in which the entity is engaged and the economic
mana entitas beroperasi. environment in which it operates.
Bank mengelompokkan kegiatan usahanya ke dalam 4 The Bank groups its business activities into 4 (four)
(empat) segmen pelaporan. Penjelasan terkait operasi reporting segments. An explanation of the operations of
pada masing-masing segmen tersebut disampaikan di each segment is presented below:
bawah ini:
1. Produktif - termasuk pinjaman yang diberikan kepada 1. Productive – includes loans extended to productive
sektor produktif, diantaranya, kredit modal kerja dan sectors, such as working capital and investment
investasi. loans.
2. Konsumtif - termasuk pinjaman yang diberikan untuk 2. Consumer – includes loans extended for consumer
keperluan konsumtif. purposes.
3. Treasuri - segmen ini terkait dengan kegiatan treasuri 3. Treasury – this segment relates to the Bank’s treasury
Bank termasuk transaksi money market, trade activities, including money market transactions,
finance, valuta asing, dan surat berharga. trade finance, foreign exchange, and securities.
4. Lain-lain - termasuk aktivitas back office dan divisi 4. Others – includes back-office activities and divisions
yang tidak menghasilkan laba. that do not generate profit.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 139
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
Informasi kinerja dari keempat segmen operasi tersebut Performance information for the four operating
untuk tahun 2025 dan 2024 adalah sebagai berikut: segments for 2025 and 2024 is as follows:
dalam jutaan Rupiah
in million Rupiah
Uraian Produktif Konsumtif Tresuri Lain-Lain Jumlah
Description Productive Consumer Treasury Others Total
2025
Pendapatan Bunga
807.917 136.029 755.820 - 1.699.766
Interest Income
Jumlah Aset
7.727.242 2.065.193 14.115.262 3.666.121 27.573.818
Total Assets
Cadangan Kerugian Penurunan Nilai
(222.606) (93.058) (441) (940.424) (1.256.529)
Allowance for Impairment Losses
2024
Pendapatan Bunga
874.512 156.570 614.982 - 1.646.064
Interest Income
Jumlah Aset
8.264.968 2.340.510 15.362.193 4.158.722 30.126.393
Total Assets
Cadangan Kerugian Penurunan Nilai
(82.507) (449.398) (1.965) (366.158) (900.028)
Allowance for Impairment Losses
dalam jutaan Rupiah
in million Rupiah
Giro Non-DPK
Uraian Deposito Tabungan Jumlah
Demand Non-Third
Description Time Deposits Savings Total
Deposits Party Funds
2025
Beban Bunga
(837.491) (58.577) (9.838) (60.489) (966.395)
Interest Expenses
Jumlah Liabilitas
14.113.111 6.627.786 1.911.617 1.120.183 23.772.697
Total Liabilities
2024
Beban Bunga
(607.282) (59.782) (10.644) (58.287) (735.995)
Interest Expenses
Jumlah Liabilitas
15.538.627 6.517.641 1.834.505 1.895.924 25.786.697
Total Liabilities
140 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Pendapatan Bunga Bank Artha Graha Internasional Berdasarkan Segmen
Interest Income of Bank Artha Graha Internasional by Segment
47,53% 37,36%
9,51%
2025 2024
8,00%
53,13%
44,47%
Produkif Treasuri Konsumtif Produkif Treasuri Konsumtif
Productive Treasury Consumer Productive Treasury Consumer
Segmen Geografis Geographical Segments
Bank melaporkan segmen geografis yang dibedakan dalam The Bank reports geographical segments based on the
menghasilkan jasa pada lingkungan (wilayah) ekonomi provision of services in specific economic environments
tertentu dan komponen itu memiliki risiko dan imbalan yang (regions), where each component is subject to risks and
berbeda dengan risiko dan imbalan pada komponen yang returns that differ from those of components operating
beroperasi pada lingkungan (wilayah) ekonomi lain. in other economic environments (regions).
Dalam pelaporan segmen geografis, Bank mengelompokkan For geographical segment reporting, the Bank groups
kinerja berdasarkan wilayah Jakarta, Jawa, Sumatra, performance by the Jakarta region, Java, Sumatra,
Sulawesi, Kalimantan, Indonesia wilayah timur, dan wilayah Sulawesi, Kalimantan, Eastern Indonesia, and other
lainnya. Kegiatan operasional Bank mencakup dua wilayah regions. The Bank’s operational activities cover two main
geografis utama, yakni Daerah Khusus Ibukota Jakarta geographical areas, namely the Special Capital Region of
(DKI Jakarta) dan wilayah di luar DKI Jakarta. Tabel berikut Jakarta (DKI Jakarta) and regions outside DKI Jakarta.
menjelaskan informasi segmen berdasarkan segmen The following table presents segment information based
geografis: on geographical segments:
Uraian Jawa Lainnya Jumlah
Jakarta Sumatra Sulawesi Kalimantan
Description Java Others Total
2025
Pendapatan Bunga dan
Operasional Lainnya
2.001.913 63.019 102.053 48.136 36.060 3.995 2.255.176
Interest Income and Other
Operating Income
Beban Bunga dan
Operasional
(2.341.000) (132.481) (209.584) (79.533) (25.704) (49.754) (2.838.056)
Interest Expenses and
Operating Expenses
Laba (rugi) Operasional
(339.087) (69.462) (107.531) (31.397) 10.356 (45.759) (582.880)
Operating (loss) Profit
Laba (rugi) Tahun Berjalan
(543.449) 4.414 3.789 (13.415) 9.914 (28.773) (567.520)
Profit (loss) for the Year
Jumlah Aset
21.931.042 1.814.054 2.647.931 622.592 109.614 448.585 27.573.818
Total Assets
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 141
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Sustaining Stability and Driving Growth
Uraian Jawa Lainnya Jumlah
Jakarta Sumatra Sulawesi Kalimantan
Description Java Others Total
2024
Pendapatan Bunga dan
Operasional Lainnya
1.801.811 45.257 74.138 45.900 28.641 7.902 2.003.649
Interest Income and Other
Operating Income
Beban Bunga dan
Operasional
(1.459.488) (89.120) (150.102) (54.160) (22.492) (31.020) (1.806.382)
Interest Expenses and
Operating Expenses
Laba (rugi) Operasional
342.323 (43.863) (75.964) (8.260) 6.149 (23.118) 197.267
Operating (loss) Profit
Laba (rugi) Tahun Berjalan
117.427 9.468 21.050 9.000 2.934 (7.405) 152.474
Profit (loss) for the Year
Jumlah Aset
24.505.022 1.870.280 2.460.168 648.357 110.484 532.062 30.126.393
Total Assets
Pendapatan Bunga Bank Artha Graha Internasional Berdasarkan Segmen Geografis
Interest Income of Bank Artha Graha Internasional by Geographical Segment
1,60% 2,29%
2,13%
0,18% 2,79% 0,39% 2,26%
88,77% 1,43% 3,70%
4,53%
89,93%
2025 2024
Jakarta Jawa | Java Kalimantan Jakarta Jawa | Java Kalimantan
Sumatra Sulawesi Dan Lain-Lain | Sumatra Sulawesi Dan Lain-Lain |
and others and others
TINJAUAN KEUANGAN
FINANCIAL REVIEW
Analisa dan pembahasan kinerja keuangan pada laporan The analysis and discussion of financial performance in
tahunan ini mengacu pada Laporan Keuangan untuk this Annual Report refer to the Financial Statements for
tahun-tahun yang berakhir 31 Desember 2025 dan 31 the years ended December 31, 2025 and December 31,
Desember 2024 dan telah diaudit oleh Kantor Akuntan 2024, which have been audited by Kantor Akuntan Publik
142 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Publik Kanaka Puradiredja, Suhartono yang menyatakan Kanaka Puradiredja, Suhartono. The auditors expressed
opini laporan keuangan menyajikan secara wajar dalam an opinion that the financial statements present fairly, in
semua hal yang material, posisi keuangan Bank Artha all material respects, the financial position of Bank Artha
Graha Internasional pada tanggal 31 Desember 2025, Graha Internasional as at December 31, 2025, as well as
serta kinerja keuangan dan arus kas untuk tahun yang its financial performance and cash flows for the year
berakhir pada tanggal tersebut, sesuai dengan Standar then ended, in accordance with Indonesian Financial
Akuntansi Keuangan di Indonesia. Accounting Standards.
Kinerja Keuangan Financial Performance
Kinerja keuangan Bank Artha Graha Internasional terdiri The financial performance of Bank Artha Graha
atas kinerja Laporan Posisi Keuangan, Laporan Laba Rugi Internasional consists of the performance of the
dan Penghasilan Komprehensif Lain serta Laporan Arus Statement of Financial Position, the Statement of Profit
Kas disajikan sebagai berikut. or Loss and Other Comprehensive Income, and the
Statement of Cash Flows, as presented below.
Laporan Posisi Keuangan Statement of Financial Position
Posisi Keuangan memberikan gambaran sekilas tentang The Statement of Financial Position provides an
kekuatan aset dan permodalan Bank Artha Graha overview of the asset strength and capital structure
Internasional. Pada tahun 2025, Jumlah Aset Bank of Bank Artha Graha Internasional. In 2025, the Bank’s
mencapai Rp27,57 triliun, dengan komposisi Liabilitas total assets reached IDR27.57 trillion, with liabilities and
dan Ekuitas masing-masing sebesar 86,21% dan 13,79%. equity accounting for 86.21% and 13.79%, respectively.
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description
Persentase (%)
Nominal
Persentase (%)
Aset
Assets
Aset Keuangan
24.654.608 26.816.156 (2.161.548) (8,06)
Financial Assets
Aset Non Keuangan
2.919.210 3.310.237 (391.027) (11,81)
Non-Financial Assets
Jumlah Aset
27.573.818 30.126.393 (2.552.575) (8,47)
Total Assets
Liabilitas dan Ekuitas
Liabilities and Equity
Liabilitas Keuangan
23.654.770 25.672.357 (2.017.587) (7,86)
Financial Liabilities
Liabilitas Non Keuangan
117.927 114.340 3.587 3,14
Non-Financial Liabilities
Jumlah Liabilitas
23.772.697 25.786.697 (2.014.000) (7,81)
Total Liabilities
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 143
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description
Persentase (%)
Nominal
Persentase (%)
Jumlah Ekuitas
3.801.121 4.339.696 (538.575) (12,41)
Total Equity
Jumlah Liabilitas dan Ekuitas
27.573.818 30.126.393 (2.552.575) (8,47)
Total Liabilities and Equity
Posisi Keuangan Bank Artha Graha Internasional 2024 – 2025
Financial Position of Bank Artha Graha Internasional 2024 - 2025
Aset Liabilitas Ekuitas
Assets Liabilities Equity
dalam jutaan Rupiah | in million Rupiah dalam jutaan Rupiah | in million Rupiah dalam jutaan Rupiah | in million Rupiah
25.786.697
23.772.697
4.339.696
30.126.393
27.573.818
3.801.121
2025 2024 2025 2024 2025 2024
Aset Assets
Total Aset Bank Artha Graha Internasional pada 31 The total assets of Bank Artha Graha Internasional as of
Desember 2025 tercatat sebesar Rp27,57 triliun, December 31, 2025 were recorded at IDR27.57 trillion,
menurun 8,47% dibandingkan periode yang sama representing an decrease of 8.47% compared to the
tahun 2024 sebesar Rp30,12 triliun. Penurunan tersebut same period in 2024, which amounted to IDR30.12
dikontribusikan oleh penurunan Aset Keuangan sebesar trillion. The decrease was attributable to a decline in
Rp2,16 triliun dan aset non keuangan sebesar Rp391 financial assets amounting to IDR2.16 trillion and non-
miliar. financial assets amounting to IDR391 billion.
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Aset Keuangan Financial Assets
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description
Persentase (%)
Nominal
Persentase (%)
Kas
480.015 769.354 (289.339) (37,61)
Cash
Giro pada Bank Indonesia
2.311.415 3.024.920 (713.505) (23,59)
Current accounts with Bank Indonesia
Giro pada Bank Lain – Bersih
270.451 349.430 (78.979) (22,60)
Current accounts with Other Banks - Net
Penempatan pada Bank Indonesia dan Bank Lain
2.445.816 2.177.464 268.352 12,32
Placement with Bank Indonesia and Other Banks
Efek-Efek
8.939.788 8.501.562 438.226 5,15
Marketable securities
Wesel Ekspor
- 166.681 (166.681) (100,00)
Export Bills
Efek-Efek yang Dibeli dengan Janji Dijual Kembali
147.459 976.063 (828.604) (84,89)
Securities Purchased under Agreements to Resell
Tagihan Derivatif
332 48 284 591,67
Derivative Receivables
Kredit yang Diberikan – Bersih
9.476.770 10.073.572 (596.802) (5,92)
Loans - Net
Pendapatan Bunga yang Masih Akan Diterima
272.255 253.265 18.990 7,50
Accrued Interest Receivables
Tagihan Akseptasi
- 166.025 (166.025) (100,00)
Acceptance Receivables
Penyertaan Saham
6 6 0 0,00
Investment in Shares of Stock
Aset Lain-Lain
310.301 357.766 (47.465) (13,27)
Other Assets
Jumlah Aset Keuangan
24.654.608 26.816.156 (2.161.548) (8,06)
Total Financial Assets
Tahun 2025, jumlah Aset Keuangan Bank tercatat sebesar In 2025, the Bank’s total financial assets were recorded
Rp24,65 triliun, menurun 8,06% dibandingkan periode at IDR24.65 trillion, representing an decrease of 8.06%
yang sama tahun 2024 sebesar Rp26,81 triliun. Penurunan compared to the same period in 2024, which amounted to
tersebut terutama dikontribusikan oleh penurunan Efek- IDR26.81 trillion. The decrease was primarily attributable to a
Efek yang Dibeli dengan Janji Dijual Kembali, Giro pada decline in Securities Purchased under Agreements to Resell,
Bank Indonesia, dan Kredit yang Diberikan. current accounts with Bank Indonesia, and loans disbursed.
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Sustaining Stability and Driving Growth
Aset keuangan Bank Artha Graha Internasional pada Financial assets of Bank Artha Graha Internasional
tahun 2025 utamanya berupa kredit yang diberikan in 2025 were primarily composed of loans (net),
(neto), yaitu mencapai 38,44% dari total aset keuangan, accounting for 38.44% of total financial assets, an
meningkat dari tahun sebelumnya sebesar 37,56%. increase from 37.56% in the previous year. However, in
Namun, pada tahun 2025, jumlah kredit yang diberikan 2025, the total amount of loans extended by the Bank
Bank menurun 5,92% menjadi Rp9,48 triliun dibandingkan decreased by 5.92% to IDR9.48 trillion, compared to the
realisasi tahun 2024 sebesar Rp10,07 triliun. 2024 realization of IDR10.07 trillion.
Berdasarkan tujuan penggunaan, kredit Bank Based on the purpose of use, the Bank’s loans are
diklasifikasikan menjadi kredit produktif, konsumtif, dan classified into productive loans, consumer loans, and
lain-Iain dengan penjelasan sebagai berikut: others, as explained below.
1. Kredit produktif diberikan kepada individu atau 1. Productive loans are extended to individuals or
perusahaan pada segmen UMKM, Komersial, dan companies in the MSME, Commercial, and Corporate
Korporasi untuk keperluan modal kerja atau investasi segments for working capital or investment purposes,
dalam bentuk fasilitas Revolving Loan, Fixed Loan, in the form of Revolving Loan facilities, Fixed Loans,
Supply Chain Financing, Pinjaman Rekening Koran, Supply Chain Financing, Current Account Loans,
Money Market Line, Negosiasi Wesel Ekspor, Kredit Money Market Line, Export Bill Negotiations, Export
Ekspor, Trust Receipt, Advances Under L/C, Clean Loans, Trust Receipts, Advances Under L/C, and
Bills Purchased. Clean Bills Purchased.
2. Kredit Konsumtif terdiri dari Kredit Kepemilikan 2. Consumer loans consist of Home Ownership Loans
Rumah (KPR Graha), KPR AsyiG, Kredit Tanpa Agunan (KPR Graha), KPR AsyiG, Unsecured Loans (KTA),
(KTA), Kredit Kepemilikan Rumah Fasilitas Likuiditas Home Ownership Loans under the Housing Financing
Pembiayaan Perumahan (KPR FLPP), dan Kredit Liquidity Facility (KPR FLPP), and Motor Vehicle
Kendaraan Bermotor (KKB). Loans (KKB).
3. Lain-lain mencakup Letter of Credit, Standby Letter 3. Others include Letters of Credit, Standby Letters of
of Credit, Shipping Guarantee, Custom Guarantee, Credit, Shipping Guarantees, Customs Guarantees,
dan Foreign Exchange Contact. and Foreign Exchange Contracts.
Perkembangan penyaluran kredit tersebut dalam The development of loan disbursement during the
periode 2024-2025 adalah sebagai berikut: 2024–2025 period is as follows:
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Uraian
Description
Jumlah Komposisi (%) Jumlah Komposisi (%) Persentase (%)
Nominal
Total Composition (%) Total Composition (%) Percentage (%)
Kredit Produktif
7.727.242 78,91 8.264.969 77,93 (537.727) (6,51)
Productive Loans
Kredit Konsumtif
2.065.193 21,09 2.340.510 22,07 (275.317) (11,76)
Consumer Loans
Jumlah
9.792.435 100 10.605.479 100 (813.044) (7,67)
Total
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Tahun 2025, penyaluran Kredit Produktif mencatatkan In 2025, the disbursement of Productive Loans recorded
penurunan sebesar 6,51% menjadi sebesar Rp7,73 triliun a decrease of 6.51% to IDR7.73 trillion, from IDR8.26
dari Rp8,26 triliun di tahun 2024 dan penyaluran Kredit trillion in 2024, while the disbursement of Consumer
Konsumtif mencatatkan penurunan 11,76% menjadi sebesar Loans recorded an decrease of 11.76% to IDR2.06 trillion,
Rp2,06 triliun dari tahun 2024 sebesar Rp2,34 triliun. compared to IDR2.34 trillion in 2024.
Aset Non Keuangan Non-Financial Assets
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description
Persentase (%)
Nominal
Percentage (%)
Biaya Dibayar di Muka
124.804 122.810 1.994 1,62
Prepaid Expenses
Aset Tetap – Bersih
2.150.330 2.123.376 26.954 1,27
Fixed Assets - Net
Aset Tak Berwujud – Bersih
30.616 25.487 5.129 20,12
Intangible Assets – Net
Agunan yang Diambil Alih – Bersih
351.587 808.883 (457.296) (56,53)
Foreclosed Asset – Net
Aset Pajak Tangguhan
261.873 229.681 32.192 14,02
Deferred Tax Assets
Jumlah Aset Non Keuangan
2.919.210 3.310.237 (391.027) (11,81)
Total Non-Financial Assets
Di tahun 2025, jumlah Aset Non Keuangan Bank tercatat In 2025, the Bank’s Non-Financial Assets amounted to
sebesar Rp2,92 triliun, menurun dibandingkan tahun Rp2.92 trillion, a decrease compared to Rp3.31 trillion in
2024 yang sebesar Rp3,31 triliun. Penurunan jumlah 2024. The decline in Non-Financial Assets was primarily
Aset Non Keuangan tersebut terutama disebabkan oleh attributable to a reduction in Foreclosed Asset.
penurunan Agunan Yang Diambil Alih.
Liabilitas Liabilities
Total liabilitas Bank Artha Graha Internasional pada Total liabilities of Bank Artha Graha Internasional as
31 Desember 2025 tercatat sebesar Rp23.77 triliun, of December 31, 2025 amounted to IDR23.77 trillion,
menurun 7,81% dibandingkan periode yang sama representing a decrease of 7.81% compared to IDR25.78
tahun 2024 sebesar Rp25,78 triliun. Hal ini terutama trillion in the same period of 2024. This decline was
disebabkan oleh penurunan Dana Pihak Ketiga sebesar primarily attributable to a decrease in Third-Party Funds
Rp1,24 triliun. amounting to IDR1.24 trillion.
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Sustaining Stability and Driving Growth
Liabilitas Keuangan Financial Liabilities
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description
Persentase (%)
Nominal
Percentage (%)
Liabilitas Segera
240.572 115.621 124.951 108,07
Obligations due Immediately
Simpanan dari Nasabah
22.652.514 23.890.773 (1.238.259) (5,18)
Deposit from Customers
Simpanan dari Bank Lain
147.764 452.454 (304.690) (67,34)
Deposits from other Banks
Liabilitas efek yang dijual dengan janji dijual kembali
Securities sold under agreement to repurchase - 499.281 (499.281) (100,00)
liabilities
Liabilitas Derivatif
340 - 340 100,00
Derivative Liabilities
Liabilitas Akseptasi
- 166.682 (166.682) (100,00)
Acceptance Liabilities
Bunga Masih Harus Dibayar
37.710 35.100 2.610 7,44
Accrued Interest Payable
LTN Subordinasi
200.000 200.000 0 0,00
Subordinated Loan
Liabilitas Lain-Lain
375.870 312.446 63.424 20,30
Other Liabilities
Jumlah Liabilitas Keuangan
23.654.770 25.672.357 (2.017.587) (7,86)
Total Financial Liabilities
Total liabilitas keuangan Bank pada 31 Desember Total financial liabilities of the Bank as of December
2025 tercatat sebesar Rp23,65 triliun, menurun 31, 2025 amounted to IDR 23.65 trillion, representing a
7,86% dibandingkan periode yang sama tahun 2024 decrease of 7.86% compared to IDR 25.67 trillion in the
sebesar Rp25,67 triliun, terutama dikontribusikan oleh same period of 2024, primarily attributable to declines
penurunan Simpanan dari Nasabah, Liabilitas efek yang in deposit from customers, securities sold under
dijual dengan janji dijual kembali, Simpanan Bank Lain, agreement to repurchase liabilities, deposits from other
dan Liabilitas Akseptasi. banks, and Acceptance liabilities.
Adapun simpanan dari nasabah di tahun 2025 tercatat Deposit from Customers in 2025 were recorded at IDR22.65
sebesar Rp22,65 triliun, menurun 5,18% dari tahun trillion, representing an decrease of 5.18% compared to
2024 sebesar Rp23,89 triliun. Penurunan jumlah saldo 2024, which amounted to IDR23.89 trillion. The decrease in
simpanan nasabah di tahun 2025 dikontribusikan oleh deposit from customers balances in 2025 was attributable
penurunan saldo deposito. to attributable to a decline in time deposit balances.
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Simpanan Nasabah Deposit from Customers
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Uraian
Description
Jumlah Komposisi (%) Jumlah Komposisi (%) Persentase (%)
Nominal
Total Composition (%) Total Composition (%) Percentage (%)
Giro
6.627.786 29,26 6.517.641 27,28 110.145 1,69
Demand Deposits
Tabungan
1.911.617 8,44 1.834.505 7,68 77.112 4,20
Savings Deposits
Deposito
14.113.111 62,30 15.538.627 65,04 (1.425.516) (9,17)
Time Deposits
Jumlah Dana Pihak
Ketiga 22.652.514 100,00 23.890.773 100,00 (1.238.259) (5,18)
Total Third Party Funds
CASA 8.539.403 37,70 8.352.146 34,96 187.257 2,24
Bank terus berupaya untuk meningkatkan porsi Current The Bank continues to strive to increase the proportion
Account Saving Account (CASA) dalam struktur of Current Account Saving Account (CASA) within
pendanaannya. Pada tahun 2025, rasio CASA Bank its funding structure. In 2025, the Bank’s CASA ratio
mengalami peningkatan sebesar 2,74% dari tahun increased by 2.74% from 34.96% in the previous year.
sebelumnya yang sebesar 34,96%. Hal tersebut This increase was mainly attributable to a significant
dikarenakan adanya penurunan total DPK yang cukup decline in total Third-Party Funds (DPK) amounting to
signifikan yaitu sebesar Rp1,24 triliun dibandingkan dengan IDR1.24 trillion compared to 2024. However, in nominal
tahun 2024. Namun, secara nominal CASA terdapat terms, CASA increased by IDR187.2 billion, driven by
peningkatan sebesar Rp187,2 miliar yang disebabkan an increase in savings of IDR77.1 billion and current
oleh kenaikan pada komposisi tabungan sebesar Rp77,1 accounts of IDR110.1 billion.
miliar, dan giro naik sebesar Rp110,1 miliar.
Dalam rangka berupaya meningkatkan CASA, pada As part of its efforts to enhance CASA, in 2025 the
tahun 2025 Bank menjalankan strategi tetap aktif Bank implemented a strategy of remaining actively
memaksimalkan kolaborasi dengan mitra bisnis melalui engaged in maximizing collaboration with business
kerjasama B2B2C, baik itu pelaku usaha mikro, menengah partners through B2B2C cooperation, including micro,
dan besar dalam penggunaan layanan QRIS Acquirer medium, and large enterprises, particularly in the use
milik Bank. Peran cabang Bank masih tetap diperlukan of the Bank’s QRIS Acquirer services. Bank branches
sebagai jembatan untuk mengakuisisi nasabah secara continue to play an important role as a bridge for offline
offline. Diharapkan event-event yang diselenggarakan customer acquisition. Events organized by branches,
oleh cabang, baik itu inisiatif dari cabang maupun whether initiated independently by branches or in
kolaborasi dengan mitra bisnis dapat berperan serta collaboration with business partners, are expected to
dalam mendorong peningkatan pendanaan dan jumlah contribute to increasing funding and the number of
nasabah yang bekerja sama. Selain itu, dorongan melalui collaborating customers. In addition, incentives through
program akuisisi dan transaksi akan terus dilakukan acquisition and transaction programs will continue to be
guna menarik minat nasabah untuk bertransaksi melalui implemented to attract customers to transact through
channel Bank. the Bank’s channels.
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Sustaining Stability and Driving Growth
Liabilitas Non Keuangan Non-Financial Liabilities
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description Persentase
Nominal (%)
Percentage (%)
Utang Pajak
18.015 15.189 2.826 18,61
Taxes Payable
Liabilitas lmbalan Pasca Kerja
99.912 99.151 761 0,77
Post Employments Benefit Liabilities
Jumlah Liabilitas Non Keuangan
117.927 114.340 3.587 3,14
Total Non-Financial Liabilities
Tahun 2025, Liabilitas Non-Keuangan Bank tercatat In 2025, the Bank’s non-financial liabilities were
sebesar Rp117,9 miliar, naik 3,14% dari tahun 2024 recorded at IDR117.9 billion, increasing by 3.14% from
yang sebesar Rp114 miliar. Peningkatan tersebut IDR114 billion in 2024. The increase was attributable to
dikontribusikan oleh penambahan utang pajak. higher tax payables.
Ekuitas Equity
dalam jutaan rupiah
in million rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024
Description
Persentase (%)
Nominal
Percentage (%)
Modal Saham
2.242.372 2.242.372 0 0,00
Share Capital
Tambahan Modal Disetor
415.285 415.285 0 0,00
Additional Paid-in Capital
Revaluasi Aset Tetap
1.412.618 1.379.822 32.796 2,38
Revaluation Surplus of Fixed Assets
Pengukuran Kembali Program Imbalan Pasti
setelah Dikurangi Pajak
70.423 78.699 (8.276) (10,52)
Remeasuremet of Defined Benefits Program
After Tax
Keuntungan yang Belum Direalisasi atas Perubahan
Nilai Wajar Efek-Efek yang Tersedia untuk Dijual
setelah Pajak 5.832 1.407 4.425 314,50
Unrealized Gains on Changes in Fair Value of
Available-for-Sale Securities, Net of Tax
Saldo Laba
(345.409) 222.111 (567.520) (255,51)
Retained Earnings
Jumlah Ekuitas
3.801.121 4.339.696 (538.575) (12,41)
Total Equity
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Total Ekuitas Bank Artha Graha Internasional pada Total equity of Bank Artha Graha Internasional as of
31 Desember 2025 tercatat sebesar Rp3,80 triliun, December 31, 2025 was recorded at IDR3.80 trillion,
menurun 12,41% dibandingkan periode yang sama tahun representing an decrease of 12.41% compared to the
2024 sebesar Rp4,34 triliun. Penurunan Ekuitas terjadi same period in 2024, which amounted to IDR4.34 trillion.
karena bank membukukan rugi Rp567 miliar. The decrease in equity occurred due to a net loss of
IDR567 billion recorded by the Bank.
Laporan Laba Rugi Dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Persentase (%)
Nominal
Percentage (%)
Pendapatan Bunga
1.699.766 1.646.064 53.702 3,26
Interest Income
Beban Bunga
(966.395) (735.995) (230.400) 31,30
Interest Expense
Pendapatan Bunga – Neto
733.371 910.069 (176.698) (19,42)
Interest Income – Net
Pendapatan Operasional Lainnya – Neto
555.410 357.585 197.825 55,32
Other Operating Income - Net
Beban Operasional Lainnya
(1.871.661) (1.070.387) (801.274) 74,86
Other Operating Expenses
Laba (Rugi) Operasional
(582.880) 197.267 (780.147) (395,48)
Profit (Loss) from Operations
Pendapatan (Beban) Non-Operasional
(15.929) (7.512) (8.417) 112,05
Non-Operating Income (Expenses)
Laba (Rugi) Sebelum Beban Pajak
(598.809) 189.755 (788.564) (415,57)
Profit (Loss) Before Tax Expense
Beban Pajak
31.289 (37.281) 68.570 (183,93)
Tax Expenses
Laba (Rugi) Tahun Berjalan
(567.520) 152.474 (719.994) (472,21)
Profit (Loss) for the year
Jumlah Penghasilan Komprehensif Tahun Berjalan
28.945 16.189 12.756 78,79
Total Comprehensive Income for the Year
Jumlah Laba (Rugi) Komprehensif
(538.575) 168.663 (707.238) (419,32)
Total Comprehensive Profit (Loss)
Laba per Saham Dasar (dalam angka penuh)
(28,06) 7,54 35,6 472,15
Basic Earnings per Share (full Rupiah amount)
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Sustaining Stability and Driving Growth
Pendapatan Bunga Interest Income
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Persentase (%)
Nominal
Percentage (%)
Kredit yang Diberikan
943.947 1.031.081 (87.134) (8,45)
Loans
Efek-Efek
580.028 476.778 103.250 21,66
Marketable securities
Wesel Ekspor
- 8.229 (8.229) (100,00)
Export Bills
Penempatan pada Bank Indonesia
155.939 114.697 41.242 35,96
Placements with Bank Indonesia
Penempatan pada Bank Lain dan lain-lain
19.852 15.279 4.573 29,93
Placements with Other Banks and Others
Jumlah Pendapatan Bunga
1.699.766 1.646.064 53.702 3,26
Total Interest Income
Bank membukukan pendapatan bunga total sebesar The Bank recorded total interest income of IDR1.70 trillion
Rp1,70 triliun di tahun 2025, naik 3,26% dibandingkan in 2025, increasing by 3.26% compared to the same period
periode yang sama tahun 2024 sebesar Rp1,65 triliun. in 2024, which amounted to IDR1.65 trillion. The increase
Kenaikan pendapatan bunga utamanya disebabkan dari in interest income was mainly attributable to Marketable
efek-efek dan penempatan pada Bank Indonesia. securities and placements with Bank Indonesia.
Beban Bunga Interest Expense
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Uraian
2025 2024 Persentase
Description
Nominal (%)
Percentage (%)
Simpanan Nasabah
905.905 677.709 228.196 33,67
Deposits from customer
Dana Kelolaan Tidak Kena Pajak
15.234 16.940 (1.706) (10,07)
Non-taxable management funds
Simpanan dari Bank Lain
26.256 22.346 3.910 17,50
Deposit from Other Banks
LTN Subordinasi I Tahap I
19.000 19.000 - -
Subordinated LTN I stage I
Jumlah Beban Bunga
966.395 735.995 230.400 31,30
Total Interest Expenses
Jumlah beban bunga Bank pada tahun 2025 tercatat The Bank’s total interest expense in 2025 was recorded
sebesar Rp966,4 miliar, naik 31,30% dibandingkan at IDR966.4 billion, increasing by 31.30% compared to
periode yang sama tahun 2024 sebesar Rp736 the same period in 2024, which amounted to IDR736
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miliar. Peningkatan beban bunga tersebut utamanya billion. The increase in interest expense was mainly
dikontribusikan oleh Beban bunga Simpanan Nasabah attributable to interest expenses on customer deposits
atau Dana Pihak Ketiga. or third-party funds.
Pendapatan Operasional Lainnya Other Operating Income
Bank membukukan pendapatan operasional lainnya di The Bank recorded other operating income of IDR555
tahun 2025 sebesar Rp555 miliar, naik 55,32% dibandingkan billion in 2025, an increase of 55.32% compared to
periode yang sama tahun 2024 senilai Rp357 miliar. IDR357 billion in the same period in 2024. This increase
Peningkatan tersebut utamanya berasal dari kenaikan was mainly driven by higher administrative income and
pendapatan administrasi dan komisi lainnya. other commission income.
Beban Operasional Lainnya Other Operating Expenses
Di tahun 2025, jumlah beban operasional lainnya In 2025, total Other Operating Expenses were recorded to
tercatat meningkat sebesar 74,86% menjadi sebesar increase by 74.86% to IDR1.87 trillion. This increase was mainly
Rp1,87 triliun. Peningkatan ini terutama disebabkan oleh attributable to a rise in allowance for impairment losses (CKPN)
Kenaikan Beban CKPN AYDA sebesar Rp536 miliar. on foreclosed assets (AYDA) amounting to IDR536 billion.
Laba (Rugi) Operasional Operating Profit (Loss)
Bank Artha Graha Internasional membukukan rugi operasional Bank Artha Graha Internasional recorded operating
tahun 2025 sebesar Rp(582,9) miliar. Pencapaian tersebut loss in 2025 of IDR(582.9) billion. This achievement
menurun dibandingkan tahun sebelumnya yang mencatat decreased compared to the previous year, which
laba operasional sebesar Rp197,2 miliar. recorded IDR197.2 billion.
Laba (Rugi) Sebelum Pajak Profit (Loss) Before Tax
Di tahun 2025, Bank membukukan rugi sebelum pajak In 2025, the Bank recorded profit before income tax
penghasilan sebesar Rp(598,8) miliar, menurun 415,57% of IDR(598.8) billion, decreasing by 415.57% compared
dibandingkan tahun 2024 dengan laba sebelum pajak to the same period in 2024, with profit before tax
sebesar Rp189,8 miliar. amounting to IDR189.8 billion.
Laba (Rugi) Tahun Berjalan Profit (Loss) for the Year
Pada tahun 2025, Bank Artha Graha Internasional mencatat In 2025, Bank Artha Graha Internasional recorded a
rugi tahun berjalan sebesar Rp(567,5) miliar, menurun net loss for the year of IDR(567.5) billion, a decrease of
472,21% dibandingkan periode yang sama tahun 2024 472.21% compared to the same period in 2024, when the
dengan Laba tahun berjalan sebesar Rp152,4 miliar. Bank recorded a net profit of IDR152.4 billion.
Laba (Rugi) Komprehensif Tahun Berjalan Total Comprehensive Profit (Loss) for the Year
Tahun 2025, Bank Artha Graha Internasional membukukan In 2025, Bank Artha Graha Internasional recorded total
rugi komprehensif tahun berjalan sebesar Rp(538,5) comprehensive loss for the year of IDR(538.5) billion,
miliar, menurun 419,32% dibandingkan dengan tahun decreasing by 419.32% compared to 2024, when the
2024 dimana Bank membukukan laba komprehensif Bank recorded total comprehensive profit of IDR168.6
sebesar Rp168,6 miliar. billion.
Laba (Rugi) per Saham Earnings (Loss) per Share
Seiring dengan turunnya laba Bank pada tahun 2025, Rugi In line with the decline in the Bank’s earnings in 2025,
per saham Bank Artha Graha Internasional juga turun earnings per share of Bank Artha Graha Internasional also
menjadi Rp(28,06) per saham dari tahun sebelumnya decreased to a loss of IDR(28.06) per share, compared
Laba per saham sebesar Rp7,54 per saham. to earnings per share of IDR7.54 in the previous year.
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Sustaining Stability and Driving Growth
Arus Kas Cash Flow
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Persentase (%)
Nominal
Percentage (%)
Arus Kas dari Aktivitas Operasi
(1.165.237) 5.831.023 (6.996.260) (119,98)
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi
330.329 (3.613.942) 3.944.271 109,14
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan
- - - -
Cash Flows from Financing Activities
Kenaikan/(Penurunan) Kas dan Setara Kas - Neto
(834.908) 2.217.081 (3.051.989) (137,66)
Increase (Decrease) in Cash and Cash Equivalents – Net
Pengaruh Perubahan Kurs Mata Uang Asing
21.490 27.391 (5.901) (21,54)
Effect of foreign currency exchange rate changes
Kas dan Setara Kas pada Awal Tahun
6.321.257 4.076.785 2.244.472 55,05
Cash and Cash Equivalents at the Beginning of Year
Kas dan Setara Kas pada Akhir Tahun
5.507.839 6.321.257 (813.418) (12,87)
Cash and Cash Equivalents at the End of Year
Per 31 Desember 2025, total kas dan setara kas Bank As at December 31, 2025, the total cash and cash equivalents
Artha Graha Internasional tercatat sebesar Rp5,51 triliun, of Bank Artha Graha Internasional were recorded at IDR5.51
jumlah tersebut menurun dibandingkan jumlah kas trillion, decreasing compared to cash and cash equivalents
dan setara kas pada awal tahun yang sebesar Rp6,32 at the beginning of the year, which amounted to IDR6.32
triliun. Penurunan jumlah kas dan setara kas tersebut trillion. The decrease in cash and cash equivalents was
disebabkan terutama oleh Penurunan Giro BI sebesar attributable to a decline in Bank Indonesia demand
Rp713,5 miliar (23,6%). deposits amounting to IDR713.5 billion (23.6%).
Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities
Arus Kas bersih yang digunakan untuk aktivitas operasi di Net cash flows used in operating activities in 2025 were
tahun 2025 tercatat sebesar Rp(1,17) triliun, turun Rp6,99 recorded at IDR(1.17) trillion, a decrease of IDR6.99 trillion
triuliun dari tahun sebelumnya. Hal tersebut disebabkan compared to the previous year. This was mainly driven
utamanya karena penurunan simpanan nasabah sebesar by a decline in Deposit form Customers amounting
Rp4,50 triliun dan penurunan Liabilitas efek yang dijual to IDR4.50 trillion and a decrease in Securities sold
dengan janji dibeli kembali sebesar Rp0,99 triliun. under agreement to repurchase liabilities amounting to
IDR0.99 trillion.
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Tahun 2025, Arus Kas bersih yang diperoleh dari aktivitas In 2025, net cash flows provided from investing activities
investasi tercatat sebesar Rp330 miliar, naik dari tahun were recorded at IDR330 billion, increasing from the
sebelumnya dengan kas bersih digunakan sebesar previous year, when net cash of IDR3.61 trillion was used.
Rp3,61 triliun. Kenaikan perolehan kas bersih tersebut This increase in net cash inflows was mainly driven by
disebabkan utamanya karena adanya Penjualan efek- the sale of securities and securities purchased under
efek dan Efek yang dibeli dengan janji dijual kembali agreements to resell, amounting to IDR2.30 trillion and
masing-masing sebesar Rp2,30 triliun dan Rp1,68 triliun. IDR1.68 trillion, respectively.
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Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Tidak tercatat adanya Arus Kas bersih yang diperoleh There were no net cash flows generated from/used in
dari/digunakan untuk aktivitas pendanaan pada tahun financing activities in 2025.
2025.
Rasio Keuangan Financial Ratios
dalam %
in %
Uraian
2025 2024
Description
Aset Produktif
Earning Assets
Aset Produktif Bermasalah dan Aset Non-Produktif Bermasalah terhadap Total Aset Produktif dan
Aset Non-Produktif 5,35 5,25
Non-Performing Earning and Non-Earning Assets to Total Earning and Non-Earning Assets
Aset Produktif Bermasalah terhadap Total Aset Produktif
0,93 0,98
Non-Performing Earning Assets to Total Earning Assets
Cadangan Kerugian Penurunan Nilai Aset Keuangan terhadap Aset Produktif
1,32 2,05
Allowance for Impairment Losses for Financial Assets to Earning Assets
Pemenuhan CKPN Kredit yang Diberikan
104,53 88,46
Fixed Fulfillment of CKPN on Disbursed Loans
Rasio Kredit Bermasalah - Bruto (NPL - Gross)
2,27 2,40
Non-Performing Loans (NPL) to Total Loans - Gross
Rasio Kredit Bermasalah - Bersih (NPL - Net)
0,85 0,77
Non-Performing Loans (NPL) to Total Loans - Net
Rasio Rentabilitas
Rentability Ratio
lmbal Hasil Aktiva (ROA)
(1,85) 0,55
Return on Assets (ROA)
Imbal Hasil Ekuitas (ROE)
(15,86) 4,23
Return on Equity (ROE)
Margin Bunga Bersih (NIM)
2,78 4,07
Net Interest Margin (NIM)
Beban Operasional Lain terhadap Penghasilan Operasional (BOPO)
124,31 90,32
Operating Expense to Operating Income (BOPO)
Liabilitas terhadap Aset
86,21 85,59
Liabilities to Assets
Liabilitas terhadap Ekuitas
625,41 594,20
Liabilities to Equity
Cost to Income (CIR) 107,83 78,64
Rasio Likuiditas
Liquidity Ratio
Rasio Intermediasi Makroprudensial
49,31 55,26
Macroprudential Intermediation Ratios (RIM)
Current Account Savings Account (CASA) 37,70 34,96
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Sustaining Stability and Driving Growth
dalam %
in %
Uraian
2025 2024
Description
Rasio Kepatuhan
Compliance Ratio
Persentase Pelanggaran BMPK
Percentage of Violation of Legal Lending Limit
Persentase Pelampauan BMPK
Percentage of Excess of Legal Lending Limit
Giro Wajib Minimum (GwWM)
Statutory Reserves (GWM)
GWM Rupiah
9,32 13,03
GWM Rupiah
GWM Valuta Asing
4,38 4,36
GWM Foreign Currency
Posisi Devisa Neto (PDN)
1,07 0,63
Overall Net Open Position (NOP)
Kemampuan Membayar Utang dan Tingkat Debt Servicing Capacity and Receivables
Kolektabilitas Piutang Collectibility
Bank menggunakan rasio solvabilitas, rasio likuiditas dan The Bank uses solvency ratios, liquidity ratios, and
rasio rentabilitas untuk mengukur kemampuannya dalam profitability ratios to measure its ability to fulfill all of its
memenuhi seluruh kewajibannya baik kewajiban jangka obligations, both long-term and short-term. The Bank’s
panjang maupun jangka pendek. Kemampuan membayar ability to service its debt is also reflected in its participation
utang juga tercermin dari telah ikutnya Bank sebagai in the deposit guarantee program administered by the
peserta program penjaminan pada Lembaga Penjaminan Indonesia Deposit Insurance Corporation (Lembaga
Simpanan. Penjelasan tentang kemampuan membayar Penjaminan Simpanan). An explanation of the Bank’s debt
utang Bank diuraikan sebagai berikut. servicing capacity is presented as follows.
Kemampuan Membayar Utang Jangka Pendek Short-Term Debt Servicing Capacity
Bank menggunakan rasio likuiditas untuk mengukur kemampuan The Bank uses liquidity ratios to measure its ability to
perusahaan dalam melunasi seluruh kewajiban jangka pendek. meet all short-term obligations. The Bank recorded
Bank membukukan Rasio Intermediasi Makroprudensial (RIM) a Macroprudential Intermediation Ratio (RIM) of
sebesar 49,31% di tahun 2025 dibandingkan tahun 2024 yang 49.31% in 2025, compared to 55.26% in 2024.
sebesar 55,26%. Penurunan rasio ini utamanya dipengaruhi The decrease in this ratio was mainly driven by a
oleh penurunan Dana Pihak Ketiga dan penurunan Kredit. decline in Third Party Funds and a decrease in loans.
Penurunan Dana Pihak Ketiga didominasi dari penurunan The decline in Third Party Funds was primarily driven by
deposito, tetapi rasio CASA mengalami peningkatan a reduction in time deposits; however, the CASA ratio
menjadi sebesar 37,70% dari tahun 2024 yang tercatat increased to 37.70% from 34.96% in 2024.
sebesar 34,96%.
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Kemampuan Membayar Utang Jangka Panjang Long-Term Debt Servicing Capacity
Kemampuan Bank untuk melunasi seluruh kewajiban baik The Bank’s ability to settle all obligations, both short-
jangka pendek maupun jangka panjang tercermin dari term and long-term, is reflected in its solvency ratio. The
rasio solvabilitas. Rasio Kewajiban Penyediaan Modal Minimum Capital Adequacy Requirement (KPMM) ratio
Minimum (KPMM) merupakan parameter untuk mengukur serves as a parameter to measure the Bank’s capital
rasio permodalan Bank dengan memastikan kecukupan adequacy by ensuring sufficient capital to cover credit
modal untuk dapat memenuhi risiko kredit, risiko pasar, risk, market risk, and operational risk. The KPMM ratio
dan risiko operasional. Rasio KPMM mencapai 27,76% reached 27.76% in 2025, higher than the 2024 level of
pada tahun 2025, lebih tinggi dari tahun 2024 yang 26.35%.
sebesar 26,35%.
Rasio Rentabilitas Profitability Ratios
Kemampuan Bank dalam menghasilkan laba dari seluruh The Bank’s ability to generate profit from the total capital
modal atau aset yang digunakan tercermin dari rasio or assets employed is reflected in its profitability ratios.
rentabilitas. Pada tahun 2025, Rasio Return on Asset In 2025, the Bank’s Return on Assets (ROA) and Return
(ROA) dan Return on Equity (ROE) Bank tercatat sebesar on Equity (ROE) were recorded at (1.85%) and (5.86%),
(1,85)% dan (15,86)%. respectively.
Pencapaian ini lebih rendah dibandingkan ROA dan ROE These achievements were lower compared to the
tahun sebelumnya yang masing-masing sebesar 0,55% previous year’s ROA and ROE of 0.55% and 4.23%,
dan 4,23%. Bank juga mencatat rasio Net Interest Margin respectively. The Bank also recorded a Net Interest
(NIM) pada tahun 2025 mencapai 2,78%, lebih rendah Margin (NIM) ratio of 2.78%, in 2025, lower than the 2024
dibandingkan rasio pada tahun 2024 yang sebesar 4,07% level of 4.07%, which was attributable to an decrease
yang disebabkan oleh penurunan pendapatan bunga bersih in net interest income of IDR177 billion. Meanwhile, the
sebesar Rp177 miliar. Kemudian rasio BOPO di tahun 2025 BOPO ratio in 2025 stood at 124.31%, higher than the
adalah sebesar 124,31% atau lebih tinggi dari tahun 2024 2024 level of 90.32%.
yang tercatat sebesar 90,32%.
Tingkat Kolektibilitas Piutang Receivables Collectibility
Kolektibilitas piutang mencerminkan kemampuan Receivables collectibility reflects the Bank’s ability
Bank dalam menagih piutangnya. Kolektibilitas piutang to collect its receivables. The Bank’s receivables
Bank diukur menggunakan indikator rasio pinjaman collectibility is measured using the non-performing loan
bermasalah (NPL). Sebagaimana terlihat pada (NPL) ratio. As indicated by the increase in Net NPL from
peningkatan NPL Netto dari 0,77% di tahun 2024 0.77% in 2024 to 0.85% in 2025. Based on collectibility
menjadi 0,85% pada tahun 2025. Berdasarkan classifications in accordance with Bank Indonesia
kolektibilitas sesuai peraturan Bank Indonesia, pinjaman regulations, the loans managed by Bank Artha Graha
yang dikelola Bank dapat diklasifikasikan sebagai Internasional can be classified as follows:
berikut:
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Sustaining Stability and Driving Growth
dalam jutaan Rupiah
in million Rupiah
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Description Persentase (%)
Nominal
Percentage (%)
Lancar
9.218.735 10.079.461 (860.726) (8,54)
Current
Dalam Perhatian Khusus
351.208 271.916 79.292 29,16
Special mention
Kurang Lancar
13.906 17.103 (3.197) (18,69)
Substandard
Diragukan
16.177 20.894 (4.717) (22,58)
Doubtful
Macet
192.409 216.105 (23.696) (10,97)
Loss
Jumlah Kredit
9.792.435 10.605.479 (813.044) (7,67)
Total Loans
Cadangan Kerugian Penurunan Nilai
(315.665) (531.907) 216.242 (40,65)
Allowance for impairment losses
Jumlah Kredit – Bersih
9.476.770 10.073.572 (596.802) (5,92)
Total Loans – Net
Struktur Permodalan Capital Structure
Dalam rangka mendukung operasional bisnis dan In order to support business operations and optimize
mengoptimalkan nilai pemegang saham, Bank Artha shareholder value, Bank Artha Graha Internasional
Graha Internasional menjaga struktur permodalan pada maintains a sound capital structure. This also forms part
tingkat yang sehat. Hal tersebut juga menjadi bagian of the Bank’s compliance with the Financial Services
dalam memenuhi ketentuan OJK mengenai Kewajiban Authority (OJK) requirements regarding the Minimum
Penyediaan Modal Minimum (KPMM). Capital Adequacy Requirement (KPMM).
Kebijakan Struktur Modal Capital Structure Policy
Kebijakan struktur permodalan ditetapkan untuk The capital structure policy is established to ensure
memastikan Bank memiliki permodalan yang kuat that the Bank has strong capital to support its business
dalam mendukung strategi pengembangan bisnis dan development strategy and business expansion, as
ekspansi usaha, serta mempertahankan kelangsungan well as to maintain sustainable growth in the future.
pertumbuhan usaha di masa mendatang. Selain itu, In addition, the capital policy is intended to comply
kebijakan permodalan juga ditujukan untuk memenuhi with regulatory capital adequacy requirements and
ketentuan kecukupan modal yang ditetapkan oleh regulator to ensure that the Bank’s capital structure remains at
serta memastikan struktur permodalan Bank berada an optimal and efficient level. The Bank prepares its
pada tingkat yang optimal dan efisien. Bank menyusun capital plan based on capital adequacy requirements
rencana permodalan berdasarkan kebutuhan kecukupan as stipulated by the regulator. This capital plan is
permodalan sebagaimana yang dipersyaratkan. Rencana prepared by the Board of Directors as part of the Bank’s
permodalan tersebut disusun oleh Direksi sebagai bagian Business Plan and is subsequently approved by the
dari Rencana Bisnis Bank untuk kemudian disetujui oleh Board of Commissioners.
Dewan Komisaris.
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Mengacu pada ketentuan Kelompok Bank Berdasarkan Referring to the Classification of Banks Based on Core
Modal Inti (KBMI), Bank Artha Graha Internasional masuk Capital, Bank Artha Graha Internasional is classified as
dalam KBMI 1, yaitu bank dengan modal inti di bawah Rp6 KBMI 1, namely banks with core capital of less than IDR6
triliun. Untuk itu, bank berupaya untuk menambah modal trillion. Accordingly, the Bank seeks to increase its core
inti yang terencana dengan estimasi yang akurat, sesuai capital in a planned manner with accurate estimates, in line
komitmen Pemegang Saham serta dalam mekanisme with shareholder commitments and through mechanisms
yang telah sesuai ketentuan. that comply with applicable regulations.
Rincian Struktur Modal Capital Structure Details
Berdasarkan Peraturan Bank Indonesia, modal Bank In accordance with Bank Indonesia regulations, the
terdiri dari: Bank’s capital consists of the following.
• Modal Inti • Core Capital
Modal inti merupakan modal bank yang terdiri dari Core capital represents the Bank’s capital comprising
Modal Inti Utama (Common Equity Tier - CET 1) dan Common Equity Tier 1 (CET 1) and Additional Tier
Modal Inti Tambahan (Additional Tier 1). Modal inti utama 1 capital. Common Equity Tier 1 includes paid-in
mencakup modal disetor dan cadangan tambahan capital and additional capital reserves (disclose
modal (disclose reserve). Cadangan tambahan modal reserves). Additional capital reserves consist of add-
terdiri atas faktor penambah (agio, cadangan umum, on factors (share premium, general reserves, prior
laba tahun lalu, laba tahun berjalan, dan opsi saham) year profit, current year profit, and stock options)
dan faktor pengurang (kerugian komprehensif lainnya and deduction factors (other comprehensive losses
dari transaksi aset keuangan yang diklasifikasikan from financial asset transactions classified as
dalam kelompok tersedia untuk dijual, selisih kurang available for sale, shortfall of Allowance for Earning
Penyisihan Penghapusan Aset (PPA) atas aset produktif Assets Losses (PPA) on earning assets compared to
dengan Cadangan Kerugian Penurunan Nilai, dan PPA Allowance for Impairment Losses, and PPA on non-
non produktif). Pada 31 Desember 2025, Modal Inti yang earning assets). As of December 31, 2025, the core
dimiliki oleh Bank Artha Graha Internasional adalah capital owned by Bank Artha Graha Internasional
sebesar Rp3,44 triliun, turun 4,29% atau senilai Rp154 amounting to IDR3.44 trillion, a decrease of 4.29% or
miliar dibandingkan Modal Inti di akhir tahun 2024 IDR154 billion compared to the Core Capital at the
yang sebesar Rp3,59 triliun. end of 2024, which stood at IDR3.59 trillion
• Modal Pelengkap (Maksimum 100% dari Modal • Supplementary Capital (Maximum 100% of Core
Inti) Capital)
Modal pelengkap meliputi cadangan umum PPA Supplementary capital includes general reserves for PPA
atas aset produktif yang wajib dihitung dengan on earning assets, which are required to be calculated
jumlah maksimum 1,25% dari ATMR Risiko Kredit dan at a maximum of 1.25% of Risk-Weighted Assets for
Cadangan Tujuan. Credit Risk, as well as Appropriated Reserves.
dalam jutaan Rupiah
in million Rupiah
Jenis Modal
2025 2024
Types of Capital
Modal Inti
3.437.834 3.591.911
Core Capital
Modal Pelengkap
333.409 373.786
Supplementary Capital
Jumlah Modal
3.771.243 3.965.697
Total Capital
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Laporan Perhitungan Kewajiban Penyediaan Report on the Calculation of Minimum Capital
Modal Minimum Periode 2025 – 2024 Adequacy Requirement for the 2025 – 2024 Period
dalam jutaan Rupiah
in million Rupiah
Komponen Modal
2025 2024
Capital Components
Komponen Modal
Capital Components
I Modal Inti (Tier 1)
3.437.834 3.591.911
Tier 1 Capital
Modal Inti Utama (CET 1)
3.437.834 3.591.911
Common Equity Tier 1 (CET 1)
1. Modal Disetor
2.242.372 2.242.372
Paid-up Capital
2. Cadangan Tambahan Modal
1.487.951 1.604.707
Additional Capital Reserve
3. Kepentingan Non Pengendali yang dapat diperhitungkan
- -
Non-controlling interests that can be taken into account
4. Faktor Pengurang Modal Inti
(292.489) (255.168)
Tier 1 Capital Deduction Factor
II Modal Inti Tambahan (AT1)
- -
Additional Tier 1 Capital (AT1)
Modal Pelengkap (Tier 2)
333.409 373.786
Supplementary Capital (Tier 2)
1. Instrumen modal dalam bentuk saham atau lainnya yang memenuhi
persyaratan Tier 2
200.000 200.000
Capital instruments in the form of shares or others that meet the
requirements of Tier 2
2. Agio/Disagio - -
3. Cadangan umum PPKA atas aset produktif yang wajib dihitung (paling
tinggi 1,25% ATMR Risiko Kredit)
133.409 173.786
PPKA general reserves on earning assets that must be calculated (at a
maximum of 1.25% RWA Credit Risk)
4. Faktor Pengurang Modal Pelengkap
- -
Complementary Capital Deduction Factor
Total Modal Inti dan Modal Pelengkap
3.771.243 3.965.697
Total Core and Supplementary Capital
Aset Tertimbang Menurut Risiko
Risk-Weighted Assets
Aset Tertimbang Menurut Risiko (ATMR) Untuk Risiko Kredit
12.241.707 13.902.911
Risk Weighted Assets (RWA) for Credit Risk
Aset Tertimbang Menurut Risiko (ATMR) Untuk Risiko Operasional
1.161.572 1.036.269
Risk Weighted Assets (RWA) for Operational Risk
Aset Tertimbang Menurut Risiko (ATMR) Untuk Risiko Pasar
179.129 105.898
Risk-weighted Assets (RWA) for Market Risk
Total ATMR
13.582.408 15.045.078
Total RWA
Rasio KPMM Sesuai Profil Risiko (%)
9,34 9,37
CAR Ratio Based on Risk Profile (%)
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dalam jutaan Rupiah
in million Rupiah
Komponen Modal
2025 2024
Capital Components
Alokasi Pemenuhan KPMM Sesuai Profil Risiko
Allocation of CAR Fulfillment According to Risk Profile
Dari CET 1 (%)
4,50 4,50
From CET 1
Dari AT 1 (%)
- -
From AT
Dari Tier 2 (%)
2,45 2,48
From Tier 2
Rasio KPMM
CAR Ratios
Rasio CET 1 (%)
25,31 23,87
CET1 Ratio
Rasio Tier 1 (%)
25,31 23,87
Tier 1 Ratio
Rasio Tier 2 (%)
2,45 2,48
Tier 2 Ratio
Rasio KPMM (%)
27,76 26,35
CAR Ratio
CET 1 untuk BUFFER (%)
20,81 19,37
CET 1 to BUFFER
Persentase Buffer yang Wajib Dipenuhi oleh Bank
Percentage of Buffer to be Met by the Bank
Capital Conservation Buffer (%) - -
Countercyclica l Buffer (%) - -
Capital Surcharge for Systemic Banks (%) - -
Dampak Perubahan Tingkat Suku Bunga Impact of Changes in Interest Rates on
Terhadap Kinerja Bank the Bank’s Performance
Bank Indonesia mempertahankan suku bunga acuan di Bank Indonesia maintained its benchmark interest rate
level 4,75% pada tahun 2025. Seiring dengan bertahannya at the level 4.75% in 2025. In line with the unchanged
suku bunga di tahun tersebut, Bank Artha Graha interest rate during the year, Bank Artha Graha
Internasional memfokuskan upaya pada pertumbuhan Internasional focused its efforts on increasing the
dana murah (CASA) dan juga mengurangi dana mahal. proportion of low-cost funds while reducing high-cost
Langkah ini diambil sebagai upaya untuk menjaga funds. This measure was taken to maintain a more
cost of fund menjadi lebih efisien dan memperoleh efficient cost of funds and to achieve a healthier funding
struktur pendanaan yang lebih baik. Dalam merespons structure. In responding to relatively high interest rates
tingginya suku bunga di pasar uang, Bank Artha Graha in the money market, Bank Artha Graha Internasional
Internasional juga melakukan penyesuaian suku bunga also adjusted deposit interest rates; however, such
simpanan namun dilakukan secara bertahap dengan adjustments were implemented gradually while
tetap memperhatikan tingkat suku bunga acuan, kondisi continuing to take into account the benchmark interest
likuiditas Bank dan juga tingkat kompetisi dengan bank- rate, the Bank’s liquidity conditions, and the level of
bank lain. competition among banks.
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Suku Bunga Dasar Kredit Base Lending Rate
Bank memiliki kewajiban untuk melaporkan dan The Bank is required to report and publish its Base
mempublikasikan Suku Bunga Dasar Kredit (SBDK) dalam Lending Rate in Rupiah, as stipulated in Financial Services
mata uang Rupiah sebagaimana yang diatur dalam Peraturan Authority Regulation (POJK) No. 37/POJK.03/2019
Otoritas Jasa Keuangan (POJK) No. 37/POJK.03/2019 tentang concerning Transparency and Publication of Bank
Transparansi dan Publikasi Laporan Bank. Reports.
SBDK dipakai sebagai pedoman penetapan suku bunga The SBDK is used as a guideline for determining the
kredit yang akan dikenakan kepada Nasabah. Namun lending interest rates to be charged to customers.
demikian, SBDK belum memperhitungkan komponen However, the SBDK does not yet take into account
estimasi premi risiko yang besarnya tergantung dari the estimated risk premium component, the amount
penilaian Bank terhadap risiko masing-masing debitur of which depends on the Bank’s assessment of the
atau kelompok debitur. Adapun perbandingan SBDK risk profile of each debtor or group of debtors. The
tahun 2025 adalah sebagai berikut: comparison of the SBDK for 2025 is as follows:
Kredit Korporasi Kredit Ritel Kredit Mikro Kredit Konsumsi (%)
Periode Consumer Loans (%)
Corporate Loans Retail Loans Micro Loans
Period
(%) (%) (%) KPR Non KPR
Desember 2024
9,62 10,82 11,35 9,42 14,62
December 2024
Maret 2025
9.99 10,30 10,32 9,57 13,88
March 2025
Juni 2025
10,49 10,58 10,46 10,02 14,10
June 2025
September 2025
9,96 9,77 9,49 9,42 13,22
September 2025
Desember 2025
9,45 9,43 9,25 8,95 12,92
December 2025
Transaksi Spot dan Derivatif Spot and Derivative Transactions
Bank melakukan transaksi derivatif dalam bentuk The Bank engages in derivative transactions in the form of
pembelian dan penjualan spot dan forward valuta asing. spot and forward foreign exchange purchases and sales.
Risiko pasar dari transaksi derivatif timbul dari potensi Market risk arising from these derivative transactions is
perubahan nilai akibat fluktuasi kurs mata uang asing, attributable to potential changes in value due to fluctuations
sedangkan risiko kredit timbul dalam hal pihak lain tidak in foreign exchange rates, while credit risk arises in the
memenuhi kewajibannya pada Bank. Rincian tagihan dan event that counterparties fail to fulfill their obligations to
liabilitas derivatif adalah sebagai berikut: the Bank. The details of derivative receivables and liabilities
are as follows:
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
dalam USD
in USD
Tagihan Derivatif Liabilitas Derivatif
Uraian Derivative Receivables Derivative Liabilities
Description
2025 2024 2025 2024
Penjualan Forward
- 48 - -
Forward Sales
Penjualan Spot
332 - - -
Spot Sales
Pembelian Spot
- - 340 -
Spot Purchases
Jumlah
332 48 340 -
Total
Ikatan yang Material Untuk Investasi Material Commitments for Capital
Barang Modal Expenditures
Sepanjang 2025, Bank Artha Graha Internasional tidak Throughout 2025, Bank Artha Graha Internasional did
melakukan pengikatan dengan pihak manapun terkait not enter into any commitments with any parties related
investasi barang modal. Oleh karena itu, Bank tidak to capital expenditure investments. Therefore, the Bank
menyajikan informasi terkait tujuan dari ikatan tersebut, does not present information regarding the purpose of
sumber dana yang diharapkan untuk memenuhi ikatan such commitments, expected sources of funds to fulfill
tersebut, mata uang yang menjadi denominasi, dan them, the currency denomination, or the steps planned
langkah yang direncanakan Bank untuk melindungi risiko by the Bank to mitigate foreign exchange risk associated
dari posisi mata uang asing yang terkait. with the relevant currency positions.
Realisasi Investasi Barang Modal Realization of Capital Expenditures
Pada tahun 2025, Bank merealisasikan investasi barang In 2025, the Bank realized capital expenditure
modal sebesar Rp38 miliar. Investasi barang modal investments amounting to IDR38 billion. These capital
tersebut utamanya ditujukan untuk Pengembangan expenditures were primarily allocated to support the
Bisnis Bank. Bank’s business development.
dalam jutaan Rupiah
in million Rupiah
Jenis Barang Modal Tujuan Investasi
No. 2025 2024
Types of Capital Goods Investment Objectives
1 Tanah
- -
Land Rights
2 Inventaris Kantor
6.591 17.349
Office Inventory Pengembangan Bisnis Bank
3 Bangunan Bank’s Business Development
31.485 4.491
Building
4 Instalasi
4 3.117
Installation
Jumlah
38.080 24.957
Total
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Informasi Dan Fakta Material Yang Terjadi Material Information and Facts Occurring
Setelah Tanggal Laporan Akuntan After the Date of the Auditor’s Report
Bank menyatakan terdapat informasi dan fakta material The Bank states that there were material information
yang terjadi setelah tanggal laporan akuntan. Terkait and facts occurring after the date of the auditor’s report.
dengan hal tersebut, Bank tidak menyajikan informasi Accordingly, the Bank does not present information
terkait hal tersebut beserta dampaknya terhadap kinerja related to such matters or their potential impact on
dan risiko usaha di masa mendatang. future performance and business risks.
Perbandingan Antara Target Dan Realisasi Comparison Between Targets and Realization
Serta Proyeksi Satu Tahun Ke Depan and One-Year Forward Projections
Dalam Rencana Bisnis Bank (RBB) Bank Artha Graha In the Bank Business Plan, Bank Artha Graha Internasional
Internasional telah menetapkan sejumlah target yang has set a number of targets to be achieved for fiscal year
hendak dicapai untuk tahun buku 2025. Perbandingan 2025. The comparison between the established targets
target yang ditetapkan dengan realisasi tahun buku and the realization for fiscal year 2025 is as follows:
2025 adalah sebagai berikut:
Dalam jutaan Rupiah
In million Rupiah
Uraian Target 2025 Realisasi 2025 Pencapaian Target (%) Target 2026
Description 2025 Target 2025 Realization Target Achievement (%) 2026 Target
Pendapatan Bunga
1.784.958 1.699.766 95,23 1.597.617
Interest Income
Laba Tahun Berjalan
203.423 (567.520) (278,99) 202.552
Profit for the Year
Laba per Saham Dasar (angka penuh)
10,06 (28,06) (278,93) 10,02
Basic Earnings per Share (full amount)
Aset
32.137.679 27.573.818 85,80 26.797.394
Assets
Kredit Gross
12.738.859 9.792.435 76,87 10.955.604
Gross Loans
Dana Pihak Ketiga
25.892.773 22.652.514 87,49 21.736.985
Third Party Funds
ROA (%) 0,66 (1,85) (280,30) 0,71
ROE (%) 5,44 (15,86) (291,54) 5,74
NPL Gross (%) 2,14 2,27 94,27 2,03
NPL Net (%) 0,68 0,85 80,00 0,53
RIM (%) 61,82 49,31 79,76 59,82
NIM (%) 3,89 2,78 71,47 3,51
CASA (%) 39,41 37,70 95,66 39,11
BOPO (%) 90,61 124,31 72,89 92,38
CAR (%) 31,70 27,76 85,57 25,96
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Dalam jutaan Rupiah
In million Rupiah
Uraian Target 2025 Realisasi 2025 Pencapaian Target (%) Target 2026
Description 2025 Target 2025 Realization Target Achievement (%) 2026 Target
Karyawan
1.215 1.037 (17,16) 1.031
Employees
Kantor Cabang
31 31 100,00 31
Branch Offices
Kantor Cabang Pembantu (dalam
setahun) 32 30 96,88 26
Sub-Branch Office (in a year)
Kantor Fungsional
0 1 100,00 1
Functional Office
Proyeksi Tahun 2026 2026 Projections
Sebagai bagian dari arah strategis Perusahaan, Bank As part of the Company’s strategic direction, Bank Artha
Artha Graha Internasional telah menetapkan sejumlah Graha Internasional has established a number of targets
target untuk tahun 2026 yang dituangkan dalam Rencana for 2026, which are set out in the 2026 Bank Business
Bisnis Bank (RBB) 2026. Rincian target tersebut dapat Plan (RBB). Details of these targets are presented in the
dilihat pada tabel di atas. table above.
Kebijakan Dan Pembagian Dividen Dividend Policy and Distribution
Kebijakan Dividen Dividend Policy
Kebijakan pembagian dividen Bank Artha Graha The dividend distribution policy of Bank Artha Graha
Internasional mengacu pada Undang-Undang Nomor Internasional refers to Law No. 40 of 2007 on Limited
40 Tahun 2007 tentang Perseroan Terbatas, dimana Liability Companies, under which dividends are distributed
pembagian dividen dilakukan sesuai dengan keputusan in accordance with the resolutions of the Annual General
Rapat Umum Pemegang Saham (RUPS) Tahunan. Sebelum Meeting of Shareholders (AGMS). Prior to the end of
berakhirnya tahun keuangan, dividen interim dapat the financial year, interim dividends may be distributed
dibagikan sepanjang diperbolehkan oleh Anggaran Dasar provided that such distribution is permitted under the
Bank dan pembagian dividen interim tidak menyebabkan Bank’s Articles of Association and does not result in the
Aset Bersih Bank kurang dari modal ditempatkan dan Bank’s net assets falling below its issued and fully paid-up
disetor penuh serta cadangan wajib. Pembagian dividen capital and mandatory reserves. The distribution of interim
interim ditetapkan oleh Direksi setelah disetujui Dewan dividends is determined by the Board of Directors with the
Komisaris. approval of the Board of Commissioners.
Melalui Rapat Umum Pemegang Saham (RUPS) kebijakan Through the General Meeting of Shareholders (GMS), the
dividen ditetapkan dengan mempertimbangkan kondisi dividend policy is determined by taking into account
keuangan dan tingkat kesehatan Bank, serta berpedoman the Bank’s financial condition and soundness level, and
kepada peraturan yang terkait di bidang perbankan. by referring to the applicable regulations in the banking
Berdasarkan hasil keputusan RUPS Tahunan yang sector. Based on the resolutions of the Annual GMS held
dilaksanakan pada 26 Juni 2025, Pemegang Saham Bank on June 26, 2025, the Bank’s shareholders approved not
menyetujui untuk tidak melakukan pembagian dividen to distribute dividends, as for fiscal year 2024 all of the
karena pada Tahun Buku 2024 seluruh laba bersih Bank Bank’s net profit was allocated to strengthen the Bank’s
dipergunakan untuk memperkuat struktur permodalan capital structure and support business expansion.
dan ekspansi usaha Bank.
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Bank Artha Graha Internasional tidak melakukan Bank Artha Graha Internasional did not distribute
pembagian dividen selama 2 (dua) tahun buku terakhir. dividends during the last 2 (two) fiscal years. Accordingly,
Sehubungan dengan hal tersebut, Bank tidak menyajikan the Bank does not present information related to the
informasi terkait: tanggal pembayaran dividen kas dan/ cash dividend payment date and/or non-cash dividend
atau tanggal distribusi dividen non-kas; jumlah dividen distribution date, the amount of dividends per share
per saham (kas dan/atau non-kas); dan jumlah dividen (cash and/or non-cash), or the total amount of dividends
per tahun yang dibayar. paid per year.
Realisasi Penggunaan Dana Hasil Penawaran Realization of Proceeds from Public
Umum Offering
Pada tahun 2025, Bank tidak menerbitkan saham ataupun In 2025, the Bank did not issue any shares nor carry
melakukan konversi efek lain. Aksi korporasi terakhir telah out the conversion of other securities. The most recent
dilaksanakan di tahun 2021 terkait pelaksanaan Waran corporate action was conducted in 2021 in relation to
Seri I. Jumlah Waran Seri I yang diterbitkan sebanyak the exercise of Series I Warrants. A total of 4,513,198,013
4.513.198.013 dengan total pelaksanaan Waran Seri I Series I Warrants were issued, of which 4,427,219,858
adalah 4.427.219.858 dengan jumlah Waran Seri I yang warrants were exercised, while 85,978,155 Series I
tidak dilaksanakan sampai dengan tanggal 7 Desember Warrants were not exercised up to December 7, 2021.
2021 sebanyak 85.978.155. Telah disampaikan pada This information was submitted to the Financial Services
Otoritas Jasa Keuangan pada tanggal 20 Desember 2021 Authority on December 20, 2021 and was recorded in
dan tercatat dalam administrasi pengawasan Otoritas the supervisory administration of the Financial Services
Jasa Keuangan sesuai surat No. SR-44/PB.332/2021 Authority pursuant to Letter No. SR-44/PB.332/2021
tanggal 29 Desember 2021. dated December 29, 2021.
Dengan demikian, Bank tidak memiliki informasi Accordingly, Bank Artha Graha Internasional does not
kewajiban pelaporan penggunaan dana hasil penawaran have any information regarding reporting obligations on
umum. the utilization of proceeds from a public offering.
Informasi Material Mengenai Investasi, Ekspansi, Material Information on Investment, Expansion,
Divestasi, Penggabungan/Peleburan Usaha, Divestment, Merger/Consolidation, Acquisition,
Akuisisi, Dan Restrukturisasi Utang/Modal and Debt/Capital Restructuring
Sepanjang Tahun 2025, Bank Artha Graha Internasional Throughout 2025, Bank Artha Graha Internasional had no
tidak mempunyai informasi mengenai investasi, ekspansi, material information relating to investment, expansion,
divestasi, penggabungan/peleburan usaha, akuisisi, divestment, merger/consolidation, acquisition, or debt
restrukturisasi utang dan modal, transaksi material, and capital restructuring, including material transactions,
transaksi afiliasi dan transaksi benturan kepentingan. affiliated transactions, and conflict-of-interest transactions.
Oleh karena itu, Bank tidak menyajikan informasi terkait: Accordingly, the Bank does not present information regarding
tanggal, nilai dan objek transaksi; nama pihak yang the transaction date, value, and object; the names of the parties
melakukan transaksi; sifat hubungan afiliasi; penjelasan to the transaction; the nature of any affiliated relationship;
mengenai kewajaran transaksi; pemenuhan ketentuan explanations regarding the fairness of the transaction;
terkait; dan dalam hal terdapat hubungan afiliasi, selain compliance with relevant regulations; and, where an affiliated
mengungkapkan informasi sebagaimana dimaksud. relationship exists, additional disclosures as required.
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Informasi Transaksi Material Yang Information on Material Transactions
Mengandung Benturan Kepentingan Dan/ Involving Conflicts of Interest and/or
Atau Transaksi Dengan Pihak Afiliasi/ Transactions with Affiliated/Related
Berelasi Parties
Bank Artha Graha Internasional melakukan transaksi dengan Bank Artha Graha Internasional conducts transactions
pihak-pihak berelasi dalam kegiatan usaha normal. Transaksi with related parties in the normal course of business.
dengan pihak-pihak berelasi tersebut dilaksanakan dengan Such transactions are carried out under the same terms
syarat dan kondisi yang sama sebagaimana dilakukan and conditions as those applied to third parties.
dengan pihak ketiga.
Terkait transaksi dengan pihak-pihak berelasi, Bank With respect to transactions with related parties, the
melaporkan tidak terdapat transaksi yang mengandung Bank reported that there were no transactions involving
benturan kepentingan Bank menerapkan PSAK 224 conflicts of interest. The Bank applies PSAK 224 on
tentang “Pengungkapan Pihak-Pihak Berelasi”, yang “Related Party Disclosures,” which requires disclosure
mensyaratkan pengungkapan hubungan, transaksi dan of relationships, transactions, and balances with
saldo pihak-pihak berelasi, termasuk komitmen dalam related parties, including commitments, in the financial
laporan keuangan. statements.
Pihak-pihak berelasi tersebut terdiri dari: The related parties consist of the following.
1. Orang atau anggota keluarga terdekat memiliki relasi 1. A person or a close member of that person’s family is
dengan entitas pelapor jika orang tersebut: related to a reporting entity if that person:
a. Memiliki pengendalian atau pengendalian a. Has control or joint control over the reporting
bersama atas entitas pelapor; entity;
b. Memiliki pengaruh signifikan atas entitas pelapor; b. Has significant influence over the reporting
dan entity; and
c. Personel manajemen kunci entitas pelapor atau c. Is a member of the key management personnel of the
entitas induk dari entitas pelapor. reporting entity or of a parent of the reporting entity.
2. Satu entitas berelasi dengan entitas pelapor jika 2. An entity is related to the reporting entity if any of
memenuhi salah satu hal berikut: the following conditions applies:
a. Entitas dan entitas pelapor adalah anggota dari a. The entity and the reporting entity are members of the
kelompok usaha yang sama (artinya entitas induk same group (meaning that each parent, subsidiary, and
dan yang terkait dengan entitas lain); fellow subsidiary is related to the others);
b. Satu entitas adalah entitas asosiasi atau ventura b. One entity is an associate or a joint venture of
bersama dari entitas lain (atau entitas asosiasi atau the other entity (or an associate or joint venture
ventura bersama yang merupakan anggota suatu of a member of a group of which the other entity
kelompok usaha, dimana entitas lain tersebut adalah is a member);
anggotanya);
c. Kedua entitas tersebut adalah ventura bersama c. Both entities are joint ventures of the same third
dari pihak ketiga yang sama; party;
d. Satu entitas adalah ventura bersama dari entitas d. One entity is a joint venture of a third entity and
ketiga dan entitas yang lain adalah entitas asosiasi the other entity is an associate of the third entity;
dari entitas ketiga;
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e. Entitas tersebut adalah program imbalan pasca e. The entity is a post-employment benefit plan for
kerja untuk imbalan kerja dari salah satu entitas the benefit of employees of either the reporting
pelapor atau entitas yang terkait dengan entitas entity or an entity related to the reporting entity.
pelapor. Jika entitas pelapor adalah entitas yang If the reporting entity is itself such a plan, the
menyelenggarakan program tersebut, maka entitas sponsoring employers are also related to the
sponsor juga berelasi dengan entitas pelapor; reporting entity;
f. Entitas yang dikendalikan atau dikendalikan f. The entity is controlled or jointly controlled by a
bersama oleh orang yang diidentifikasi dalam person identified in item (1); and
huruf (1); dan
g. Orang yang diidentifikasi dalam butir (a) memiliki g. A person identified in item (1)(a) has significant
pengaruh signifikan atas entitas atau personel influence over the entity or is a member of the
manajemen kunci entitas (atau entitas induk dari key management personnel of the entity (or of a
entitas). parent of the entity).
Nama dan Sifat Hubungan Berelasi Names and Nature of Related Party
Relationships
Pihak-pihak berelasi adalah perusahaan dan perorangan yang Related parties are companies and individuals that have
mempunyai keterkaitan kepemilikan atau kepengurusan secara ownership or management relationships, either directly
langsung maupun tidak langsung dengan Bank, sebagaimana or indirectly, with the Bank, as described below:
diuraikan berikut ini:
Nama Pihak Berelasi Sifat Pihak Berelasi Jenis Transaksi
Name of Related Party Nature of Related Parties Type of Transaction
PT Buanagraha Arthaprima Memiliki kesamaan pemegang saham BOT, giro dan deposito berjangka
Having common shareholders BOT, Demand Deposits, and Time Deposits
PT Cerana Arthaputra Pemegang Saham Bank Jaminan Perusahaan dan giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Karya Nusantara Permai Pemegang Saham Bank Jaminan Perusahaan dan giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Pirus Platinum Murni Pemegang Saham Bank Jaminan Perusahaan dan giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Cakra Inti Utama Pemegang Saham Bank Giro dan Deposito Berjangka
Bank Shareholders Demand Deposits and Time Deposits
PT Puspita Bisnispuri Pemegang Saham Bank Jaminan Perusahaan dan giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Arthamulia Sentosajaya Pemegang Saham Bank Jaminan Perusahaan dan giro
Bank Shareholders Corporate Guarantee and Demand Deposits
PT Andana Utamagraha Afiliasi Giro
Affiliate Demand Deposits
PT Electronic City Indonesia Tbk Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Erajaya Swasembada Tbk Afiliasi Giro
Affiliate Demand Deposits
PT Jakarta Internasional Hotels & Afiliasi Giro
Development Tbk Affiliate Demand Deposits
PT Karya Megah Permai Afiliasi Giro
Affiliate Demand Deposits
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Nama Pihak Berelasi Sifat Pihak Berelasi Jenis Transaksi
Name of Related Party Nature of Related Parties Type of Transaction
PT Makmur Jaya Serasi Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Tunas Satya Prakarsa Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Grahaputra Sentosa Afiliasi Afiliasi Giro
Giro Affiliate Demand Deposits
PT Artha Telekomindo Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Danayasa Arthatama Afiliasi Giro
Affiliate Demand Deposits
PT Agung Sedayu Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Agung Sedayu Permai Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Multi Artha Pratama Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Global Persada Inti Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Artha Propertindo Indonesia Afiliasi Giro
Affiliate Demand Deposits
PT Adinusa Puripratama Afiliasi Giro
Affiliate Demand Deposits
PT Harapan Sinar Sejahtera Afiliasi Giro
Affiliate Demand Deposits
PT Catur Kusuma Abadi Sejahtera Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Gemilang Inti Persada Afiliasi Giro
Affiliate Demand Deposits
PT Artha Graha Network Afiliasi Giro
Affiliate Demand Deposits
PT Detik Amita Sakti Afiliasi Giro
Affiliate Demand Deposits
PT Lava Pratama Indonesia Afiliasi Giro
Affiliate Demand Deposits
PT Lentera Duasatu Propertindo Afiliasi Giro
Affiliate Demand Deposits
PT Kharisma Arya Paksi Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Kresna Aji Sembada Afiliasi Giro
Affiliate Demand Deposits
PT Artha Graha General Insurance Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
PT Bangun Kosambi Sukses Afiliasi Giro
Affiliate Demand Deposits
PT Pantai Indah Kapuk Dua Afiliasi Giro
Affiliate Demand Deposits
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Nama Pihak Berelasi Sifat Pihak Berelasi Jenis Transaksi
Name of Related Party Nature of Related Parties Type of Transaction
Yayasan Buddha Tzu Chi Afiliasi Giro dan Deposito Berjangka
Affiliate Demand Deposits and Time Deposits
Dewan Komisaris, Direksi dan Manajemen dan Karyawan Kunci Giro, Tabungan dan Deposito Berjangka
Pejabat Management and Key Employees Demand Deposits, Savings, Time Deposits
Board of Commissioners, Board
of Directors, Officials
Rincian saldo transaksi Pihak Berelasi dapat dilihat di Details of balances from transactions with Related
bawah ini: Parties are presented below:
dalam jutaan Rupiah
in million Rupiah
Uraian
2025 2024
Description
Laporan Posisi Keuangan
Statement of Financial Position
Kredit yang Diberikan – Bersih
278.807 326.814
Loans - Net
Persentase dari Total Kredit yang Diberikan (%)
2,85 3,08
Percentage of Total Loans (%)
Persentase dari Total Aset (%)
1,01 1,08
Percentage of Total Assets (%)
Simpanan Nasabah
1.465.400 1.179.864
Customer Deposits
Persentase dari Total Simpanan Nasabah (%)
6,50 4,94
Percentage of Total Customer Deposits (%)
Persentase dari Total Liabilitas (%)
6,16 4,58
Percentage of Total Liabilities (%)
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statement of Profit or Loss and Other Comprehensive Income
Pendapatan Bunga
20.325 18.119
Interest Income
Persentase dari Jumlah Pendapatan Bunga (%)
1,20 2,46
Percentage of Total Interest Income (%)
Beban Bunga
22.200 30.723
Interest Expenses
Persentase dari Jumlah Beban Bunga (%)
2,30 4,17
Percentage of Total Interest Expense (%)
Beban Manajemen Kunci
37.927 37.036
Key Management Responsibilities
Persentase dari Jumlah Beban Tenaga Kerja (%)
12,99 12,90
Percentage of Total Labor Expenses (%)
Beban Sewa
17.450 22.059
Rent Expense
Persentase dari Jumlah Beban Operasi (%)
1,88 4,03
Percentage of Total Operating Expenses (%)
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Kewajaran dan Alasan Dilakukan Transaksi Fairness and Rationale of the Transactions
Seluruh transaksi pihak berelasi yang dilakukan Bank All related party transactions carried out by Bank Artha Graha
pada tahun 2025 dilakukan secara wajar (Arm’s Length) Internasional in 2025 were conducted on an arm’s length basis
dan sejalan dengan kepentingan Bank. Seluruh transaksi and were aligned with the Bank’s interests. All transactions with
dengan pihak berelasi dilakukan berdasarkan atas related parties were undertaken based on the Bank’s business
kebutuhan usaha Bank demi meningkatkan kinerja Bank. needs in order to enhance its performance. Throughout
Sepanjang tahun 2025, Tidak terdapat transaksi pihak 2025, there were no related party transactions that required
berelasi yang membutuhkan persetujuan RUPS. approval from the GMS.
Pemenuhan Peraturan dan Ketentuan Terkait Compliance with Relevant Regulations and
Provisions
Pelaksanaan transaksi dengan pihak berelasi yang The implementation of related party transactions by the
dilakukan oleh Bank sesuai dengan ketentuan peraturan Bank was carried out in accordance with the prevailing
perundang-undangan yang berlaku sebagai berikut: laws and regulations, as follows:
1. Peraturan Bank Indonesia No. 8/13/PBl/2006 tentang 1. Bank Indonesia Regulation No. 8/13/PBI/2006 concerning
Perubahan atas PBI No. 7/3/PBI/2005 tentang Batas the Amendment to Bank Indonesia Regulation No. 7/3/
Maksimum Pemberian Kredit Bank Umum; PBI/2005 on the Legal Lending Limit for Commercial Banks;
2. Peraturan Otoritas Jasa Keuangan No. 15/ 2. Financial Services Authority Regulation No. 15/
POJK.03/2018 tentang Batas Maksimum Pemberian POJK.03/2018 on the Legal Lending Limit or Maximum
Kredit atau Batas Maksimum Penyaluran Dana Bank Bank Fund Distribution to Encourage Growth in
untuk Mendorong Pertumbuhan Sektor Pariwisata the Tourism Sector and Increase Foreign Exchange
dan Peningkatan Devisa; Earnings;
3. Peraturan Otoritas Jasa Keuangan No. 32/ 3. Financial Services Authority Regulation No. 32/
POJK.03/2018 tentang Batas Maksimum Pemberian POJK.03/2018 on the Legal Lending Limit and Large
Kredit dan Penyediaan Dana Besar bagi Bank Umum; Exposure Provision for Commercial Banks;
4. Peraturan Otoritas Jasa Keuangan No. 38/ 4. Financial Services Authority Regulation No. 38/
POJK.03/2019 tentang Perubahan atas Peraturan POJK.03/2019 concerning the Amendment to
Otoritas Jasa Keuangan No. 32/POJK.03/2018 tentang Financial Services Authority Regulation No. 32/
Batas Maksimum Pemberian Kredit dan Penyediaan POJK.03/2018 on the Legal Lending Limit and Large
Dana Besar bagi Bank Umum; dan Exposure Provision for Commercial Banks; and
5. Peraturan Otoritas Jasa Keuangan No. 42/ 5. Financial Services Authority Regulation No. 42/
POJK.04/2020 tentang Transaksi Afiliasi dan POJK.04/2020 on Affiliated Transactions and
Transaksi Benturan Kepentingan. Conflict of Interest Transactions.
Komitmen dan Kontinjensi Commitments and Contingencies
dalam jutaan Rupiah
in million Rupiah
Uraian
2025 2024
Description
Tagihan Komitmen
Commitment Receivables
Pembelian Spot dan Forward Valuta Asing
174.682 222.895
Purchases of Foreign Exchange Spot and Forward
Liabilitas Komitmen
Commitment Liabilities
Fasilitas Kredit kepada Debitur yang Belum Digunakan
(495.394) (973.904)
Unused Credit Facilities to Debtors
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dalam jutaan Rupiah
in million Rupiah
Uraian
2025 2024
Description
Letters of Credit yang Masih Berjalan
(6.203) (37.688)
Outstanding Letters of Credit
Penjualan Spot dan Forward Valuta Asing
(174.689) (23.689)
Sale of Foreign Exchange Spot and Forward
Lainnya
(6.592) (6.592)
Others
Komitmen – Bersih
(508.196) (818.978)
Commitment - Net
Tagihan Kontinjensi
Contingent Receivables
Pendapatan Bunga dalam Penyelesaian
157.485 6.178
Interest Income in Process of Settlement
Liabilitas Kontinjensi
Contingent Payables
Garansi yang Diterbitkan
(104.775) (19.227)
Guarantees Issued
Setoran Titipan
- (113.497)
Deposits
Lain-Lain
- (164.873)
Others
Kontijensi – Bersih
52.710 (291.419)
Contingent - Net
Liabilitas Komitmen dan Kontinjensi – Bersih
(455.486) (1.110.397)
Commitment and Contingent Liabilities - Net
Larangan, Batasan Dan/Atau Hambatan Prohibitions, Restrictions, and/or
Signifikan Untuk Melakukan Transfer Dana Significant Barriers to Fund Transfers
Antara Bank Dan Entitas Lain Dalam Suatu Between the Bank and Other Entities
Kelompok Usaha Within the Same Business Group
Bank tidak memiliki pembatasan dalam prosedur The Bank does not have any restrictions in its operational
operasional terkait transfer dana Nasabah, baik procedures related to customer fund transfers, either
dalam bentuk transfer masuk maupun transfer keluar inbound or outbound, between the Bank and other
antara Bank dan entitas lain dalam satu kelompok entities within the same business group. In implementing
usahanya. Dalam pelaksanaan Bank tetap mensyaratkan such transfers, the Bank requires customers to provide
kelengkapan dokumen pendukung dari Nasabah sebelum complete supporting documents prior to accepting
melakukan pengaksepan Perintah Transfer Dana atas fund transfer instructions for Foreign Exchange Traffic
transaksi Lalu Lintas Devisa (LLD) berupa transfer dana (LLD) transactions in the form of outbound foreign
keluar dalam bentuk valuta asing dengan nilai setara currency transfers with an equivalent value exceeding
di atas USD100.000,00 (seratus ribu dollar Amerika USD100,000.00 (one hundred thousand United States
Serikat), Nasabah harus menyampaikan dokumen dollars). In such cases, customers are required to
pendukung kepada Bank, sebagaimana dipersyaratkan submit supporting documents to the Bank, as stipulated
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
di dalam Peraturan Bank Indonesia No. 21/15/PBl/2019 in Bank Indonesia Regulation No. 21/15/PBI/2019 dated
tanggal 9 Desember 2019 tentang Pemantauan Kegiatan December 9, 2019, concerning the Monitoring of Foreign
Lalu Lintas Devisa Bank dan Nasabah. Exchange Traffic Activities of Banks and Customers.
Transaksi-Transaksi Penting Lainnya Other Significant Transactions
Dalam Jumlah Yang Signifikan
Pada tahun 2025, Bank Artha Graha Internasional tidak In 2025, Bank Artha Graha Internasional did not carry
melaksanakan transaksi-transaksi penting lainnya dalam out any other significant material transactions.
jumlah yang signifikan.
Perubahan Peraturan Perundang-undangan yang Changes in Laws and Regulations with a
Berpengaruh Signifikan Terhadap Perusahaan Significant Impact on the Company
Bank melakukan kajian terhadap peraturan baru maupun The Bank conducts reviews of new regulations as well as
amandemen dari peraturan yang telah ada sebelumnya untuk amendments to existing regulations to identify potential
mengidentifikasi dampak yang mungkin ditimbulkan dari impacts arising from such regulatory changes and to
perubahan ketentuan tersebut dan kepatuhan Bank terhadap ensure the Bank’s compliance with these regulations.
peraturan tersebut. Penjelasan tentang peraturan dan An explanation of the regulations and amendments that
perubahannya yang efektif berlaku di sepanjang tahun 2025 were effective throughout 2025 and their impact on the
dan dampaknya terhadap kinerja Bank adalah sebagai berikut: Bank’s performance is presented as follows:
Nama Peraturan Perundang-undangan Penjelasan Pengaruh Terhadap Bank
No.
Name of Laws and Regulations Description Impact on the Bank
1. POJK No. 40/POJK.03/2019 tentang Penilaian Perubahan limit penilaian untuk keperluan Telah dilakukan penyesuaian
Kualitas Aset Bank Umum. lelang. PKP No. 190101.06.1 tanggal
PBI No. 21/13/PBI/2019 tentang Perubahan 21 Februari 2025 tentang
atas PBI No. 20/8/PBI/2018 tentang Rasio Changes in appraisal limits for auction penilaian Jaminan untuk
Loan to Value untuk Kredit Properti, Rasio purposes. Keperluan Lelang.
Financing to Value untuk Pembiayaan
Properti, dan Uang Muka untuk Kredit atau Adjustment has been made
pembiayaan Kendaraan Bermotor. to PKP No. 190101.06.1 dated
PADG No. 21/25/PADG/2019 tentang Rasio February 21, 2025 concerning
Loan to Value untuk Kredit Properti, Rasio Collateral Appraisal for
Financing to Value untuk Pembiayaan Auction Purposes.
Properti, dan Uang Muka untuk Kredit atau
pembiayaan Kendaraan Bermotor.
POJK No. 40/POJK.03/2019 concerning Asset
Quality Assessment for Commercial Banks.
PBI No. 21/13/PBI/2019 concerning Amendments
to PBI No. 20/8/PBI/2018 regarding Loan to
Value Ratio for Property Loans, Financing to
Value Ratio for Property Financing, and Down
Payment for Motor Vehicle Loans or Financing.
PADG No. 21/25/PADG/2019 concerning Loan
to Value Ratio for Property Loans, Financing
to Value Ratio for Property Financing, and
Down Payment for Motor Vehicle Loans or
Financing.
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Nama Peraturan Perundang-undangan Penjelasan Pengaruh Terhadap Bank
No.
Name of Laws and Regulations Description Impact on the Bank
2. POJK No. 18 Tahun 2023 tentang Penerbitan • Penambahan ketentuan regulator. Telah dilakukan penyesuaian
dan Persyaratan Efek Bersifat Utang dan • Perubahan definisi Taksonomi Hijau PKP No. 580101.02.0 tanggal
Sukuk berlandaskan Berkelanjutan, Psal 8 menjadi Taksonomi untuk Keuangan 20 Februari 2025 Perihal:
huruf k dan Penjelasan Pasal 46 huruf b. Berkelanjutan (TKBI). Taksonomi Untuk Keuangan
Peraturan Menteri Keuangan No. 103 • Perubahan tujuan strategis TKBI. Berkelanjutan.
Tahun 2023 tentang pemberian Dukungan • Perubahan prinsip dasar Taksonomi Hijau
Fiskal melalui kerangka Pendanaan dan menjadi Fokus sektor TKBI dalam rangka Adjustment has been made
Pembiayaan dalam Rangka Percepatan mendukung mitigasi perubahan iklim. to PKP No. 580101.02.0
Transisi Energi di Sektor Ketenagalistrikan • Perubahan Klasifikasi Aktivitas dalam TKBI. dated February 20, 2025
pasal 6 huruf c. • Penambahan lampiran pengatuiran Penilaian regarding the Taxonomy for
Undang-Undang No. 4 Tahun 2023 tentang Technical Screening Criteria, Penilaian Sustainable Finance.
Pengembangan dan Penguatan Sektor Sector-acnostic Decision Tree, Contoh –
Keuangan pasal 223 ayat (1) huruf (d). TSC di Sektor Energi.
POJK No. 18 of 2023 concerning the Issuance • Addition of regulatory provisions.
and Requirements of Sustainable Debt • Change in the definition of Green
Securities and Sukuk, Article 8 letter (k) and Taxonomy to Taxonomy for Sustainable
Elucidation of Article 46 letter (b). Finance.
Minister of Finance Regulation No. 103 of • Change in the strategic objectives of TKBI.
2023 concerning the Provision of Fiscal • Change in the fundamental principles
Support through the Funding and Financing of the Green Taxonomy to TKBI sector
Framework in the Context of Accelerating focus in order to support climate change
Energy Transition in the Electricity Sector, mitigation.
Article 6 letter (c). • Change in the Classification of Activities
Law No. 4 of 2023 concerning the Development within TKBI.
and Strengthening of the Financial Sector, • Addition of regulatory annexes regarding
Article 223 paragraph (1) letter (d). the assessment of Technical Screening
Criteria, assessment of the Sector-
agnostic Decision Tree, and examples of
TSC in the Energy Sector.
3. Peraturan Menteri Koordinator Bidang • Perubahan ketentuan regulator. Telah dilakukan penyesuaian
Perekonomian RI No. 7 Tahun 2024 tentang • Penyesuaian dan penambahan kriteria PKP No. 430101.06.0 tanggal
Perubahan Kedua atas Peraturan Menteri penerima KUR. 14 April 2025 Perihal: Kredit
Koordinator Bidang Perekonomian RI No. 1 • Penambahan kewajiban pengecekan calon Usaha Rakyat.
Tahun 2022 tentang Pedoman Pelaksanaan penerima KUR melalui Sistem Informasi
Kredit Usaha Rakyat. Debitur (SID) atau Sistem layanan Informasi Adjustment has been made
Peraturan Menteri Koordinator Bidang Keuangan (SLIK). to PKP No. 430101.06.0 dated
Perekonomian RI No. 1 Tahun 2023 tentang • Perubahan nominal outstanding pinjaman April 14, 2025 concerning
Perubahan Kedua atas Peraturan Menteri untuk calon penerima KUR mikro. Micro community commercial
Koordinator Bidang Perekonomian RI No. 1 • Perubahan persyaratan calon debitur KUR loans.
Tahun 2022 tentang Pedoman Pelaksanaan mikro, kecil.
Kredit Usaha Rakyat.
Peraturan Menteri Koordinator Bidang • Changes in regulatory provisions.
Perekonomian RI No. 1 Tahun 2022 tentang • Adjustment and addition of criteria for
Pedoman Pelaksanaan Kredit Usaha Rakyat. KUR beneficiaries.
Peraturan Menteri Keuangan RI No. 12 tahun • Addition of the obligation to verify
2024 tentang Pedoman Penggunaan Sistem prospective KUR beneficiaries through
Informasi Kredit Program (SIKP). the Debtor Information System or the
Regulation of the Coordinating Minister Financial Information Service System.
for Economic Affairs of the Republic of
Indonesia No. 7 of 2024 concerning the
Second Amendment to Regulation of the
Coordinating Minister for Economic Affairs
of the Republic of Indonesia No. 1 of 2022
concerning Guidelines for the Implementation
of Micro community commercial loans (KUR).
174 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Nama Peraturan Perundang-undangan Penjelasan Pengaruh Terhadap Bank
No.
Name of Laws and Regulations Description Impact on the Bank
Regulation of the Coordinating Minister • Change in the outstanding loan ceiling for
for Economic Affairs of the Republic of prospective micro KUR beneficiaries.
Indonesia No. 1 of 2023 concerning the • Changes in the eligibility requirements for
Second Amendment to Regulation of prospective micro and small KUR debtors.
the Coordinating Minister for Economic
Affairs of the Republic of Indonesia No.
1 of 2022 concerning Guidelines for the
Implementation of Micro community
commercial loans (KUR).
Regulation of the Coordinating Minister
for Economic Affairs of the Republic
of Indonesia No. 1 of 2022 concerning
Guidelines for the Implementation of Micro
community commercial loans (KUR).
Regulation of the Minister of Finance of
the Republic of Indonesia No. 12 of 2024
concerning Guidelines for the Utilization
of the Program Credit Information System
(SIKP).
4. PBI No. 22/23/PBI/2020 tentang Sistem • Perubahan ketentuan regulator. Telah dilakukan penyesuaian
Pembayaran. • Perubahan definisi BI-Fast Payment, SEO No. 259.04.0 tanggal 04
PADG No. 17 Tahun 2023 tentang Penyelenggaraan Peserta Langsung, Peserta Tidak Langsung, Juli 2025 tentang Layanan
Bank Indonesia – Fast Payment (BI-FAST) serta bank Sponsor, Central Infrastructure Bank Indonesia – Fast
perubahannya yaitu PADG No. 1 Tahun 2025 dan Connector. Payment (BI-FAST).
PADG No. 14 Tahun 2025. • Penambahan beberapa definisi baru,
antara lain Setelmen Dana, Layanan Adjustment has been made
PBI No. 22/23/PBI/2020 concerning Payment Request for Payment, Layanan Bulk Credit to SEO No. 259.04.0 dated
Systems. Transfer, Layanan Direct Debit Transfer, July 4, 2025 concerning Bank
PADG No. 17 of 2023 concerning the Request for Payment, Direct Debit Indonesia Fast Payment (BI-
Implementation of Bank Indonesia Fast Payment Transfer. FAST) Services.
(BI-FAST), including its amendments, namely • Penambahan pengaturan mengenai audit
PADG No. 1 of 2025 and PADG No. 14 of 2025. sistem informasi dan pengujian keamanan,
tata cara monitoring, penanganan insiden
siber.
• Changes in regulatory provisions.
• Changes in the definitions of BI-FAST
Payment, Direct Participants, Indirect
Participants, Sponsor Banks, and Central
Infrastructure Connector.
• Addition of several new definitions,
including Fund Settlement, Request for
Payment Service, Bulk Credit Transfer
Service, Direct Debit Transfer Service,
Request for Payment, and Direct Debit
Transfer.
• Addition of provisions regarding information
system audits and security testing,
monitoring procedures, and handling of
cyber incidents.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 175
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Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
Nama Peraturan Perundang-undangan Penjelasan Pengaruh Terhadap Bank
No.
Name of Laws and Regulations Description Impact on the Bank
5. • SEOJK No. 3/SEOJK,03/2021 (yang berlaku • Penambahan hak akses user Aplikasi Telah dilakukan penyesuaian
hanya Lampiran I) tanggal 15 Januari Intelsys. SEK No. 121.03.1 tanggal
2021 Perihal: Pelaporan dan Permintaan • Perubahan penanggung jawab atas 21 Oktober 2025 Perihal:
Informasi Debitur melalui Sistem Layanan permintaan informasi debitur. Sistem Layanan Informasi
Informasi Keuangan. • Tambahan Kode Sektor Ekonomi. Keuangan (SLIK).
• SEOJK No. 11/SEOJK.1/2024 tanggal 2
Oktober 2024 Perihal: Pelaporan dan • Addition of user access rights in the Adjustment has been
Permintaan Informasi Debitur Melalui Intelsys Application. made to SEK No. 121.03.1
Sistem Layanan Informasi Keuangan. • Change in the person in charge of debtor dated October 21, 2025
information requests. concerning the Financial
• SEOJK No. 3/SEOJK.03/2021 (only Appendix • Addition of Economic Sector Codes. Information Service System.
I is applicable) dated January 15, 2021
regarding Reporting and Requests for
Debtor Information through the Financial
Information Service System.
• SEOJK No. 11/SEOJK.1/2024 dated October
2, 2024 concerning Reporting and Requests
for Debtor Information through the Financial
Information Service System.
6. PBI No. 19/15/PBI/2017 tentang Perubahan • Penambahan ketentuan regulator. Telah dilakukan penyesuaian
Kedua atas PBI No. 17/9/PBI/2015 tentang • Perubahan tata cara penyediaan prefund. SEO No. 110.09.0 tanggal
Penyelenggaraan Transfer Dana dan Kliring • Perubahan ketentuan tentang pelaksanaan 20 Januari 2025 tentang
Berjadwal oleh Bank Indonesia. security audit. Sistem Kliring Nasional Bank
Indonesia.
PBI No. 19/15/PBI/2017 concerning the • Addition of regulatory provisions.
Second Amendment to PBI No. 17/9/ • Changes in procedures for prefund Adjustment has been
PBI/2015 regarding the Implementation of provision. made to SEO No. 110.09.0
Fund Transfers and Scheduled Clearing by • Changes in provisions regarding the dated January 20, 2025
Bank Indonesia. implementation of security audits. concerning the National
Clearing System of Bank
Indonesia.
7. 40/POJK.03/2019 tentang Penilaian Kualitas Tambahan 40/POJK.03/2019. Telah dilakukan penyesuaian
Aset Bank Umum. PKP No. 300101.02.1 tanggal
Additional provisions to POJK No. 40/ 13 Agustus 2025 tentang
POJK No. 40/POJK.03/2019 concerning POJK.03/2019. Kebijakan Hapus Buku
Asset Quality Assessment for Commercial Kredit.
Banks.
Adjustment has been made
to PKP No. 300101.02.1 dated
August 13, 2025 concerning
the Credit Write-Off Policy.
8. • POJK No. 51/POJK.03/2017 tentang • Penambahan ketentuan regulator. Telah dilakukan penyesuaian
Penerapan Keuangan Berkelanjutan bagi • Penambahan Kategori Kegiatan Usaha PKP No. 490101.003.0
Lembaga Jasa Keuangan, Emiten, dan Berkelanjutan. tanggal 17 Juli 2025 tentang
Perusahaan Publik. Pembiayaan Berkelanjutan.
• SEOJK No. 16/SEOJK.04/2021 tentang • Addition of regulatory provisions.
Bentuk dan Isi Laporan Tahunan Emiten • Addition of Sustainable Business Activity Adjustment has been made to
atau Perusahaan Publik. Categories. PKP No. 490101.003.0 dated
July 17, 2025 concerning
• POJK No. 51/POJK.03/2017 concerning the Sustainable Financing.
Implementation of Sustainable Finance
for Financial Services Institutions, Issuers,
and Public Companies.
• SEOJK No. 16/SEOJK.04/2021 concerning
the Form and Content of Annual Reports
of Issuers or Public Companies.
176 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Nama Peraturan Perundang-undangan Penjelasan Pengaruh Terhadap Bank
No.
Name of Laws and Regulations Description Impact on the Bank
9. • PBI No. 23/13/PBI/2021 tentang Rasio • Penambahan ketentuan No. 24/6 PADG/ Telah dilakukan penyesuaian
Pembiayaan Inklusif Makroprudensial bagi 2022. PKP No. 570101.02.0 tanggal
Bank Umum Konvensional, Bank Umum • Penunjukan PIC penanggung jawab. 14 Juli 2025 tentang
Syariah, dan Unit Usaha Syariah. • Penambahan perhitungan RPIM. Rasio Pembiayaan Inklusif
• PBI No. 24/3/PBI/2022 tentang Perubahan • Penambahan kewajiban pemenuhan Giro Makroprudensial (RPIM).
atas Peraturan Bank Indonesia No. 23/13/ RPIM.
PBI/2021 tentang Rasio Pembiayaan Adjustment has been made
Inklusif Makroprudensial bagi Bank Umum • Addition of provisions under PADG No. to PKP No. 570101.02.0 dated
Konvensional, Bank Umum Syariah, dan 24/6/PADG/2022. July 14, 2025 concerning the
Unit Usaha Syariah. • Appointment of a Person in Charge (PIC). Macroprudential Inclusive
• PADG No. 24/6/PADG/2022 tentang • Addition to the calculation of the RPIM. Financing Ratio.
Peraturan Pelaksanaan Rasio Pembiayaan • Addition of the obligation to fulfill the Giro
Inklusif Makroprudensial bagi Bank Umum RPIM requirement.
Konvensional, Bank Umum Syariah, dan
Unit Usaha Syariah.
• PBI No. 23/13/PBI/2021 concerning the
Macroprudential Inclusive Financing Ratio
for Conventional Commercial Banks, Sharia
Commercial Banks, and Sharia Business
Units.
• PBI No. 24/3/PBI/2022 concerning
Amendments to Bank Indonesia Regulation
No. 23/13/PBI/2021 concerning the
Macroprudential Inclusive Financing Ratio
for Conventional Commercial Banks, Islamic
Commercial Banks, and Sharia Business
Units.
• PADG No. 24/6/PADG/2022 concerning
the Implementing Regulation of the
Macroprudential Inclusive Financing Ratio
for Conventional Commercial Banks, Sharia
Commercial Banks, and Sharia Business
Units.
10. POJK No. 40/POJK.03/2019 tentang Kualitas Perubahan penetapan kualitas kredit yang Telah dilakukan penyesuaian
Aset Bank Umum. direstrukturisasi. PKP No. 330101.03.2 tanggal
29 November 2025 tentang
POJK No. 40/POJK.03/2019 concerning Changes in the determination of the quality Penilaian Kualitas Aset Bank
Asset Quality Assessment for Commercial classification of restructured loans. Umum.
Banks.
Adjustment has been made
to PKP No. 330101.03.2
dated November 29, 2025
concerning Asset Quality
Assessment for Commercial
Banks.
11. SEOJK No. 29/SEOJK.01/2019 Tentang Penambahan tembusan berita acara Telah dilakukan penyesuaian
Perubahan Atas Surat Edaran Otoritas Jasa pemblokiran secara serta merta dan laporan SEO No. 250.01.1 tanggal
Keuangan No. 38/SEOJK.01/2017 Tentang pemblokiran dari BAGI kepada OJK. 25 Juli 2025 tentang
Pedoman Pemblokiran Secara Serta Merta Sistem Informasi Program
Atas Dana Nasabah Di Sektor Jasa Keuangan Addition of copies of the minutes of Anti Pencucian Uang dan
Yang Identitasnya Tercantum Dalam Daftar immediate blocking and blocking reports Pencegahan Pendanaan
Terduga Teroris Dan Organisasi Teroris dan from BAGI to OJK. Terorisme (SIGAP).
Surat Edaran Otoritas Jasa Keuangan Republik
Indonesia No. 31/SEOJK.01/2019 Tentang
Pedoman Pemblokiran Secara Serta Merta
Atas Dana Nasabah Di Sektor Jasa Keuangan
Yang Identitasnya Tercantum Dalam Daftar
Pendanaan Proliferasi Senjata Pemusnah
Massal.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 177
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Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
Nama Peraturan Perundang-undangan Penjelasan Pengaruh Terhadap Bank
No.
Name of Laws and Regulations Description Impact on the Bank
SEOJK No. 29/SEOJK.01/2019 concerning Adjustment has been made
Amendments to OJK Circular Letter No. to SEO No. 250.01.1 dated
38/SEOJK.01/2017 regarding Guidelines for July 25, 2025 concerning the
the Immediate Blocking of Customer Funds Information System for the
in the Financial Services Sector Whose Anti-Money Laundering and
Identities Are Listed in the Suspected Counter-Terrorism Financing
Terrorists and Terrorist Organizations List, Program.
and OJK Circular Letter of the Republic of
Indonesia No. 31/SEOJK.01/2019 regarding
Guidelines for the Immediate Blocking of
Customer Funds in the Financial Services
Sector Whose Identities Are Listed in the
Proliferation Financing List of Weapons of
Mass Destruction.
12. POJK No. 24 Tahun 2025 tentang Pengelolaan • Penambahan ketentuan regulator. Telah dilakukan penyesuaian
Rekening Pada Bank Umum. • Penambahan klasifikasi Pengelolaan SEO No. 054.11.0 tentang
Rekening Giro dan Tabungan. Rekening Tidak Aktif dan
POJK No. 24 of 2025 concerning Account • Penambahan Penatausahaan Rekening Rekening Dormant.
Management at Commercial Banks. Giro Dan Tabungan.
• Penambahan Pengelolaan Rekening Giro Adjustment has been
Dan Tabungan Dengan Klasifikasi Rekening made to SEO No. 054.11.0
Tidak Aktif. concerning Inactive Accounts
• Penambahan Pengelolaan Rekening Giro and Dormant Accounts.
dan Tabungan Dengan Klasifikasi Rekening
Dormant.
• Addition of regulatory provisions.
• Addition of classifications for the
management of Current Accounts and
Savings Accounts.
• Addition of administrative provisions for
Current Accounts and Savings Accounts.
• Addition of provisions on the management
of Current Accounts and Savings
Accounts under the classification of
Inactive Accounts.
• Addition of provisions on the management
of Current Accounts and Savings
Accounts under the classification of
Dormant Accounts.
Perubahan Kebijakan Akuntansi Changes in Accounting Policies
Terdapat sejumlah revisi dan amandemen PSAK dan There were several revisions and amendments to PSAK
ISAK yang diterbitkan oleh Dewan Standar Akuntansi and ISAK issued by the Financial Accounting Standards
Keuangan (DSAK) - IAI yang relevan untuk Bank, yang Board (DSAK) – IAI that are relevant to the Bank,
berlaku efektif untuk laporan keuangan pada tanggal 31 which became effective for financial statements as at
Desember 2025: December 31, 2025, as follows:
1. PSAK 118: “Penyajian dan Pengungkapan dalam 1. PSAK 118: “Presentation and Disclosure in Financial
Laporan Keuangan” yang akan menggantikan PSAK Statements,” which will replace PSAK 201:
201: “Penyajian Laporan Keuangan. “Presentation of Financial Statements.”
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
Saat ini, Bank sedang mengevaluasi dan belum Currently, the Bank is still evaluating and has not yet
menetapkan dampak dari PSAK yang dikeluarkan dan determined the impact of the issued and revised PSAK
direvisi tersebut terhadap laporan keuangannya. on its financial statements.
Tingkat Kesehatan Bank Bank Soundness Level
Dalam melakukan penilaian atas tingkat kesehatan Bank, In assessing the Bank’s soundness level, Bank Artha
Bank Artha Graha Internasional melakukan penilaian Graha Internasional conducts a self-assessment of its
mandiri (self-assessment) terhadap Tingkat Kesehatan Bank Soundness Level every semester, in accordance
Bank setiap semester yang berpedoman pada Peraturan with Financial Services Authority Regulation (POJK)
OJK No. 4/POJK.03/2016 tentang Penilaian Tingkat No. 4/POJK.03/2016 concerning the Assessment of
Kesehatan Bank Umum menggunakan pendekatan the Soundness Level of Commercial Banks using a
risiko. Pengukuran tingkat kesehatan Bank dilakukan risk-based approach. The measurement of the Bank’s
berdasarkan risiko dan kinerja Bank, yang dijabarkan soundness level is carried out based on the Bank’s risks
dalam 4 (empat) faktor, yaitu: profil risiko, tata kelola and performance, which are elaborated into 4 (four)
perusahaan, rentabilitas, dan permodalan. factors, namely risk profile, corporate governance,
profitability, and capital.
Pada tahun 2025, Self-assessment Bank terhadap In 2025, the Bank’s self-assessment of its soundness level
Tingkat Kesehatan Bank memperoleh peringkat komposit resulted in a composite rating of “Sound” or PK-2. This
“Sehat” atau PK-2. Hal ini mencerminkan bahwa “Kondisi reflects that the Bank’s overall condition is considered
Bank yang secara umum Sehat sehingga dinilai mampu sound and is therefore deemed capable of withstanding
menghadapi pengaruh negatif yang signifikan dari significant adverse impacts from changes in business
perubahan kondisi bisnis dan faktor eksternal Iain conditions and external factors. This is reflected in the
tercermin dari peringkat faktor penilaian, antara lain ratings of the assessment factors, including risk profile,
profil risiko, penerapan tata kelola, rentabilitas, dan implementation of governance, profitability, and capital,
permodalan yang secara umum baik. Dalam hal terdapat which are generally good. Where weaknesses exist, such
kelemahan maka secara umum kelemahan tersebut weaknesses are generally not significant.
kurang signifikan”.
Prospek Usaha Business Prospects
Pertumbuhan ekonomi global diperkirakan masih lemah sampai Global economic growth is projected to remain
dengan tahun 2026. Sebagaimana World Bank memproyeksikan subdued through 2026. The World Bank projects that
ekonomi global tumbuh tidak signifikan di tingkat 2,3% pada global economic growth will remain modest at 2.3% in
tahun 2025 dan mengalami penurunan ke tingkat 2,6% pada 2025 and decline to 2.6% in 2026. Meanwhile, the IMF
tahun 2026. Sementara itu, IMF memperkirakan perekonomian estimates that global economic growth will decline from
global akan penurunan di tingkat 3,2% pada tahun 2024 dan 3.2% in 2024 to 3.1% in 2025. The slow pace of global
tahun 2025 menjadi 3,1%. Lambatnya laju pertumbuhan economic growth is driven by a combination of short-
ekonomi global dipicu oleh kombinasi antara faktor jangka term factors, such as persistently high global interest
pendek, seperti tingkat suku bunga global yang bertahan tinggi rates and limited fiscal policy space to support the
dan terbatasnya ruang kebijakan pemerintah dalam mendukung economy, rising geopolitical tensions that trigger geo-
perekonomian, peningkatan tensi geopolitik yang memicu economic fragmentation, and weakening productivity
fragmentasi geoekonomi dan pelemahan pertumbuhan growth. In the October 2025 edition of the World
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 179
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Company Profile
Sustaining Stability and Driving Growth
produktivitas. Dalam World Economic Outlook (WEO) edisi Economic Outlook (WEO), the IMF projects average
Oktober 2025, IMF memperkirakan rata-rata pertumbuhan global economic growth over the next five years at only
ekonomi global selama 5 tahun mendatang hanya sebesar 3,1%, 3.1%, the lowest level in several decades.
yang merupakan titik terendah dalam beberapa dekade.
Situasi suku bunga global pada bulan Oktober 2025 In terms of global interest rate conditions, in October
Federal Reserve menurunkan suku bunga federal funds 2025 the Federal Reserve lowered the federal funds rate
sebesar 25 bps ke kisaran target 4,00% pada pertemuan by 25 bps to the target range of 4.00% at its October
Oktober 2025, sesuai dengan ekspektasi pasar. Langkah 2025 meeting, in line with market expectations. This move
ini mengikuti pemotongan serupa pada bulan September, followed a similar cut in September, bringing borrowing
membawa biaya pinjaman ke level terendah sejak costs to their lowest level since 2022. Policymakers
2022. Pembuat kebijakan mengutip peningkatan risiko cited increased downside risks to employment in recent
penurunan terhadap lapangan kerja dalam beberapa months, while inflation has risen since the beginning of
bulan terakhir sementara inflasi telah meningkat sejak the year and remains somewhat elevated.
awal tahun dan tetap agak tinggi.
Asia menjadi salah satu motor utama pertumbuhan Asia is one of the key engines of global growth. The
global. Perekonomian Asia yang relatif lebih resilien relatively stronger resilience of Asian economies
dibanding wilayah lain membuatnya tetap menjadi compared to other regions has enabled the region
bright spots di tengah lesunya perekonomian global. to remain a bright spot amid the global economic
Dalam jangka menengah-panjang, pertumbuhan slowdown. In the medium to long term, the growth of the
kelas menengah di Asia membuat kawasan ini terus middle class in Asia is expected to continue making the
menjadi pasar potensial. Pertumbuhan ekonomi Asia region a highly potential market. Solid economic growth
yang cukup solid selain bermanfaat untuk peningkatan in Asia not only contributes to improving public welfare
kesejahteraan masyarakat juga terus memperbesar but also continues to expand the middle-income
kelompok masyarakat kelas menengah, yang menjadi population, which represents a significant market for
pasar potensial bagi ekonomi secara global. Semakin the global economy. The increasing size of the middle
meningkatnya ukuran kelas menengah di wilayah Asia class in Asia is expected to boost demand for consumer
diperkirakan akan mendongkrak permintaan barang- goods and encourage investment, both of which are
barang konsumsi dan mendorong investasi yang important drivers of global economic growth.
merupakan sumber penting pertumbuhan ekonomi
global.
Dalam industri perbankan, perkembangan digital In the banking industry, the development of digital banking
banking terus mendukung kemudahan transaksi continues to support easier economic transactions.
ekonomi. Pesatnya perkembangan teknologi digital dan Rapid advancements in digital technology and the
internet serta perubahan pola belanja masyarakat turut internet, along with changes in consumer shopping
mendorong perkembangan digital banking. Dalam satu behavior, have also driven the growth of digital banking.
dekade terakhir, perkembangan transaksi aplikasi mobile Over the past decade, mobile banking applications
banking dan platform digital lainnya akan menjadi lebih and other digital platforms have become increasingly
canggih, dengan integrasi teknologi seperti kecerdasan sophisticated, integrating technologies such as artificial
buatan (AI), big data, dan blockchain. Kemudahan sumber intelligence (AI), big data, and blockchain. Easier
pendanaan juga menjadi daya tarik perusahaan fintech access to funding has also made fintech companies an
sebagai alternatif pinjaman bank maka Bank-bank besar attractive alternative to bank loans, leading large banks
kemungkinan akan berkolaborasi dengan fintech untuk to potentially collaborate with fintech firms to improve
meningkatkan pengalaman pelanggan dan meningkatkan customer experience and expand market reach. However,
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Management Discussion & Analysis Corporate Governance Corporate Social Responsibility and Safeguarding
jangkauan pasar mereka. Tetapi Pemerintah akan terus the Government continues to promote innovation in
mendorong inovasi sistem pembayaran dan memastikan payment systems and ensure the availability of Rupiah
ketersediaan uang Rupiah dengan kualitas yang terjaga di currency with maintained quality across all regions,
seluruh wilayah, termasuk daerah terdepan, terluar, dan including frontier, outermost, and underdeveloped
tertinggal (3T). Namun demikian, peluang transformasi areas (3T). Nevertheless, this digital transformation
digital ini juga perlu diiringi oleh perbaikan jaminan opportunity must be accompanied by improvements in
kerahasiaan data, antisipasi penyalahgunaan teknologi data privacy protection, mitigation of potential misuse
Artificial Intelligence dan risiko serangan siber, inklusi of artificial intelligence technology and cybersecurity
dan literasi keuangan, serta pemerataan infrastruktur risks, financial inclusion and literacy, as well as equitable
teknologi informasi. development of information technology infrastructure.
Dalam menghadapi tahun 2026, Bank Artha Graha In preparation for 2026, Bank Artha Graha Internasional
Internasional akan terus menerus menerapkan will continue to implement prudent business growth,
pertumbuhan bisnis secara prudent, efisiensi biaya cost efficiency, and optimization of its available
dan optimalisasi sumber daya yang dimiliki untuk resources to achieve the Bank’s established targets,
meraih target yang ditetapkan oleh Bank, serta fokus with a strong focus on Human Capital. The acquisition
kepada Human Capital. Proses akuisisi 1 juta nasabah of 1 million customers is a target that the Bank aims to
merupakan target yang hendak dicapai oleh Bank seiring achieve in line with the acceleration of digital banking
dengan akselerasi transformasi digital banking dimana transformation, as part of the Bank’s strategic plan in
rencana strategis Bank di tahapan Sustainable Business the Sustainable Business Expansion stage.
Expansion.
BAGI berkeinginan untuk terus tumbuh menjadi lebih baik BAGI is committed to continuing to grow and improve,
dan mengambil peran sebagai agent of development and to taking on a role as an agent of development in the
bagi industri perbankan di Indonesia, Bank Artha Graha Indonesian banking industry. In 2026, Bank Artha Graha
Internasional pada tahun 2026 akan senantiasa bergerak Internasional will continue to operate within applicable
pada koridor ketentuan yang ada, dengan sigap meraih regulations, promptly seize opportunities, uphold the
peluang serta berpegang pada prinsip kehati-hatian dan principle of prudence, maintain the Bank’s soundness,
memperhatikan kesehatan Bank dan selalu berupaya and consistently strive to achieve increasingly optimal
mencapai hasil yang semakin maksimal. results.
TINJAUAN PENDUKUNG BISNIS
BUSINESS SUPPORT REVIEW
Human Capital Human Capital
Strategi Pengembangan Human Capital Human Capital Development Strategy
Sebagai bagian dari upaya pencapaian misi As part of its efforts to achieve the mission of
“Mengembangkan sumber daya manusia yang handal “Developing reliable and dedicated human resources,”
dan berdedikasi”, Bank Artha Graha Internasional terus Bank Artha Graha Internasional continues to implement
menjalankan program kerja pengembangan Sumber Daya short-term and medium-term Human Capital (HC)
Manusia (SDM) pada jangka pendek dan menengah, yang development programs, the design and implementation
program maupun pelaksanaannya diselaraskan dengan of which are aligned with the Bank’s Business Plan and
Rencana Bisnis Bank dan Rencana Jangka Panjang Bank. Long-Term Plan.
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Bank Artha Graha Internasional memiliki tujuan besar Bank Artha Graha Internasional has a major objective of
yaitu Bank mampu menarik dan mempertahankan being able to attract and retain Indonesia’s best talent
talenta terbaik Indonesia yang memiliki kapabilitas with superior capabilities and high productivity in order
unggul dengan tingkat produktivitas yang tinggi untuk to achieve the Bank’s strategic objectives and business
mencapai tujuan strategis dan target bisnis Bank. targets.
Program-program pengembangan Human Capital The Human Capital development programs (excluding
(bukan program pelatihan) yang dijalankan tahun 2025, training programs) implemented in 2025 were
adalah Regenerasi dan Engagement. Regeneration and Engagement.
Realisasi Pengembangan Human Capital Human Capital Development Realization
2025 in 2025
Direktorat Human Capital telah melaksanakan sejumlah The Human Capital Directorate implemented a number
inisiatif dan program kerja sepanjang tahun 2025 sesuai of initiatives and work programs throughout 2025 in
dengan target atau rencana pengembangan Human accordance with the Human Capital development
Capital yang telah ditetapkan oleh Bank untuk tahun targets or plans established by the Bank for 2025, as
2025 sebagai berikut: follows:
1. Re-arrange Organization 1. Re-arrange Organization
a. Proses perputaran karyawan (rotasi) lintas a. The employee rotation process across directorates
direktorat, sehingga bisa saling berkolaborasi dan enables collaboration and mutual learning through
dapat belajar satu sama lain berbagi pengetahuan knowledge sharing to enhance performance and
untuk meningkatkan kinerja dan daya saing serta competitiveness, while fostering a work environment
menciptakan lingkungan kerja yang mendukung that supports individual and team growth.
pertumbuhan individu serta tim.
b. Akuisisi dan penempatan karyawan dilakukan b. Employee acquisition and placement are carried out
sesuai dengan kompetensinya sehingga target in accordance with their competencies to ensure
yang ditetapkan dapat tercapai. that the established targets can be achieved.
c. Melakukan perampingan jumlah Human Capital c. Streamlining the number of Human Capital to
untuk mendukung model bisnis. support the business model.
2. Shaping the New Future 2. Shaping the New Future
Untuk mencapai hasil yang lebih baik dimasa To achieve better results in the future and support
depan dan regenerasi pejabat dilakukan pencarian leadership regeneration, the Bank conducted the
kandidat baru calon pejabat baik secara internal. search for new candidates for key positions through
Mengembangkan kompetensi karyawan dengan both internal development. Employee competencies
cara memberikan pelatihan, memberikan coaching were enhanced through training programs, coaching
dan mentoring serta mempertahankan kader yang and mentoring initiatives, as well as by retaining
dimiliki (lulusan peserta program). existing talent pools, including program graduates.
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Kebijakan Dan Pelaksanaan Manajemen Human Capital Management Policies and
Human Capital Implementation
Rekrutmen Recruitment
Bank memiliki berbagai channel rekrutmen yang Bank Artha Graha Internasional has various recruitment
memberikan kesempatan bagi berbagai lapisan channels that provide opportunities for people from
masyarakat untuk bergabung bersama Bank Artha Graha diverse backgrounds to join the Bank. In 2025, employee
Internasional. Pelaksanaan rekrutmen karyawan tahun recruitment was carried out through multiple external
2025 dilakukan melalui berbagai channel rekrutmen dari and internal recruitment channels to ensure that
eksternal maupun internal untuk memastikan pemenuhan staffing needs in each work unit were fulfilled in terms of
karyawan di unit kerja sesuai dengan kebutuhan jumlah both headcount and capability. The Bank’s recruitment
maupun kapabilitas. Pelaksanaan rekrutmen di Bank process has implemented gender equality and equal
telah menerapkan kesetaraan gender dan kesempatan opportunities for persons with disabilities.
bagi penyandang disabilitas.
Hingga akhir tahun 2025, Bank telah melakukan rekrutmen As at the end of 2025, the Bank had recruited 161 new
sebanyak 161 orang karyawan baru untuk berbagai posisi. employees for various positions.
Penilaian Kinerja Performance Appraisal
Bank Artha Graha Internasional melakukan penilaian Bank Artha Graha Internasional conducts employee
kinerja karyawan secara konsisten dan berkesinambungan performance appraisals consistently and on an ongoing
sebanyak 2 (dua) kali dalam 1 (satu) tahun. Penilaian basis twice (two times) a year. Employee performance
kinerja karyawan Bank dilakukan metode Performance assessments are carried out using the Performance
Management yang dilakukan secara objektif dengan Management method, which is conducted objectively
berlandaskan pada indikator yang telah ditetapkan and based on pre-determined indicators.
sebelumnya.
Hasil penilaian kinerja (Performance Management The results of the performance appraisal (Performance
Evaluation) yang akan dikombinasikan dengan Management Evaluation), which are combined with the
pemenuhan kompetensi teknis Karyawan dengan fulfillment of employees’ technical competencies using
menggunakan metode Nine Grids ini akan menjadi dasar the Nine Grid method, serve as the basis for promotions,
untuk promosi, jenjang karier Karyawan dan pemberian employee career paths, and the granting of rewards and
reward and recognition. recognition.
Sebagai indikator yang dapat diukur dalam Performance The measurable indicators used in the Performance
Management tersebut adalah: Management system are as follows:
I. Key Performance Indicator (KPI) I. Key Performance Indicators (KPI)
A. Pilar A (Karakter); A. Pillar A (Character);
B. Pilar B (Kinerja); dan B. Pillar B (Performance); and
C. Pilar C (Penalty). C. Pillar C (Penalty).
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Pengembangan Karier Career Development
Pengembangan karier merupakan salah satu strategi Career development is one of the strategies to
untuk mempersiapkan, mengembangkan, dan prepare, develop, and retain talented employees. The
mempertahankan karyawan yang bertalenta. Bank Bank provides equal opportunities to all employees
memberikan kesempatan yang sama kepada seluruh at every level of the organization to develop their
karyawan di setiap level organisasi untuk dapat careers in accordance with their capabilities and
mengembangkan kariernya di Bank sesuai dengan competencies.
kemampuan dan kompetensi yang dimiliki.
Bank telah menerapkan kebijakan pengembangan karier The Bank has implemented a career development
sebagaimana yang diatur dalam Surat Edaran SDM policy as stipulated in Human Resources Circular Letter
No. 003.02.0 tentang Ketentuan Promosi dan Demosi. No. 003.02.0 concerning Promotion and Demotion
Pengembangan karier ini dilakukan karena hal tersebut Provisions. Career development is carried out as it
mempengaruhi tingkat kepuasan Karyawan. Oleh karena affects the level of employee satisfaction. Accordingly,
itu, Bank memberikan peluang atau kesempatan yang the Bank provides equal opportunities for all employees
sama kepada seluruh Karyawan untuk mengembangkan to develop their careers based on competencies and
karir berdasarkan kompetensi dan kebutuhan. Sepanjang organizational needs. Throughout 2025, Bank Artha
tahun 2025, Bank Artha Graha Internasional telah Graha Internasional implemented career development
melaksanakan pengembangan karier bagi 476 karyawan programs for 476 employees across various positions.
dengan berbagai posisi.
Pengembangan Kompetensi Competency Development
Seluruh karyawan Bank memiliki hak yang sama untuk All Bank employees have equal rights to participate in
mengikuti berbagai program pengembangan kompetensi various competency development programs aimed at
guna mendorong peningkatan kualitas dan produktivitas improving work quality and productivity.
kerja.
Melalui program tersebut, setiap karyawan dibekali Through these programs, employees are equipped
berbagai materi yang berkaitan dengan dinamika with a range of materials related to developments in
industri perbankan, seperti pertumbuhan bisnis, layanan the banking industry, including business growth, new
dan produk baru, pengembangan produk digital, serta services and products, digital product development,
penerapan manajemen risiko dan tata kelola Bank. as well as the implementation of risk management and
Bank governance.
Agar pelaksanaannya lebih terarah dan tepat sasaran, To ensure more focused and effective implementation,
Bank telah menyusun 4 (empat) jenis kegiatan Bank Artha Graha Internasional has structured 4 (four)
pengembangan kompetensi sebagai berikut: types of competency development activities as follows:
1. Pelatihan Operasional 1. Operational Training
Memberikan/meningkatkan pengetahuan serta Providing/improving participants’ knowledge and
keterampilan para peserta terkait pengelolaan skills related to banking operational management in
operasional perbankan sehingga dapat meningkatkan order to enhance performance.
kinerjanya;
2. Pelatihan Kredit 2. Credit Training
Membekali/meningkatkan pengetahuan serta Providing/improving participants’ knowledge and
keterampilan para peserta terkait pengelolaan skills related to credit management and marketing.
kredit & marketing;
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3. Pelatihan Manajerial 3. Managerial Training
Membekali pengetahuan serta keterampilan Equipping participants with knowledge and skills in
para peserta terkait bidang manajerial/soft skill managerial and soft-skill areas (Leadership and skills
(Leadership dan keterampilan mengelola Karyawan/ in managing employees/work); and
pekerjaan); dan
4. Pelatihan Lainnya 4. Other Training
Membekali/meningkatkan pengetahuan dan keterampilan Providing/improving participants’ knowledge and skills
peserta di luar pengetahuan perbankan, tetapi masih ada beyond core banking knowledge, but still related to
kaitan dengan pengelolaan perbankan (Human Capital, IT, banking management (Human Capital, IT, Legal, etc.).
Legal, dll).
Pelaksanaan Pengembangan Kompetensi Implementation of Competency Development
Jumlah program yang diselenggarakan 157 Pelatihan/Kegiatan Sosialisasi
Number of programs conducted 157 Training/Socialization Activities
Metode pelaksanaan program Onsite dan Online
Program delivery methods Onsite and Online
Fokus program Pemenuhan kewajiban Sertifikasi SPPUR, Refreshment Sertifikasi Manajemen Risiko,
Program focus Pelatihan untuk Kader, Pelatihan terkait Credit Analyst, Pelatihan Tim Bisnis dan Tim
Operasi
Fulfillment of mandatory SPPUR Certification, Risk Management Certification
Refreshment, Training for Cadre Development, Credit Analyst–related Training, and
Training for the Business and Operations Teams
Biaya pelaksanaan program Rp 6.744.343.396
Program implementation cost IDR6,744,343,396
Remunerasi Remuneration
Remunerasi merupakan hak yang diberikan kepada Remuneration is a right granted to employees in return
karyawan atas kinerja dan tanggung jawab yang telah for the performance and responsibilities they have
dilakukan. Bank Artha Graha Internasional senantiasa carried out. Bank Artha Graha Internasional consistently
memberikan remunerasi yang kompetitif dan provides competitive remuneration and applies the
berpedoman pada prinsip pay for performance, internal principles of pay for performance, internal equity, and
equity, dan external competitiveness. external competitiveness.
Kebijakan remunerasi Bank Artha Graha Internasional The Bank’s remuneration policy also complies with
juga mematuhi ketentuan yang terdapat pada Peraturan the provisions set out in Financial Services Authority
OJK No. 45/POJK.03/2015 tentang Penerapan Tata Kelola Regulation No. 45/POJK.03/2015 concerning the
Dalam Pemberian Remunerasi Bagi Bank Umum. Implementation of Good Governance in the Provision of
Remuneration for Commercial Banks.
Pemberian remunerasi diharapkan mampu memotivasi The provision of remuneration is expected to motivate
dan mempertahankan karyawan terbaik untuk memenuhi and retain top talent in order to build professional and
SDM yang profesional dan berkualitas, sehingga high-quality human resources, thereby supporting
pertumbuhan bisnis Bank dapat tercapai. Penetapan the achievement of the Bank’s business growth. The
remunerasi juga turut memperhatikan kondisi keuangan determination of remuneration also takes into account
Bank, jenjang dan bobot, serta pencapaian kinerja the Bank’s financial condition, job level and weighting, as
karyawan. well as employee performance achievements.
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Remunerasi yang diberikan oleh Bank terdiri fix dan Remuneration provided by the Bank consists of fixed and
variable. Komponen fix terdiri dari gaji dan cash subsidy variable components. The fixed component comprises
sesuai dengan jenjang jabatan. Sementara komponen salary and cash subsidies in accordance with job levels.
variable, terdiri dari 2 (dua) jenis, yaitu insentif dan Meanwhile, the variable component consists of 2 (two)
bonus. Insentif diberikan kepada karyawan di fungsi types, namely incentives and bonuses. Incentives are
penjualan (sales), baik pendanaan (funding) maupun granted to employees in sales functions, both funding
pinjaman (lending), serta fungsi penagihan (collection). and lending, as well as collection functions.
Selain itu, Bank memberikan komponen benefit berupa In addition, the Bank provides benefit components in
subsidi iuran Badan Penyelenggaraan Jaminan Sosial the form of contribution subsidies for BPJS Kesehatan,
(BPJS) Kesehatan, BPJS Ketenagakerjaan, dan fasilitas BPJS Ketenagakerjaan, and health insurance facilities in
asuransi kesehatan sesuai dengan jenjang dan kapasitas accordance with employees’ job levels and capacities.
karyawan. Kebijakan remunerasi tersebut dievaluasi The remuneration policy is periodically evaluated by the
secara berkala oleh Bank dengan tujuan memastikan Bank to ensure that the principle of fairness is applied
prinsip fairness diterapkan dengan objektif, serta untuk objectively, as well as to differentiate appreciation for
membedakan apresiasi kepada karyawan berdasarkan employees based on job levels and contributions made
jenjang jabatan dan kontribusi yang diberikan (performance-based).
(performance based).
Hubungan Industrial Industrial Relations
Terciptanya hubungan industrial yang harmonis jelas The establishment of harmonious industrial relations is
merupakan sarana dalam memastikan peningkatan clearly a means of ensuring improvements in working
kondisi kerja, produktivitas, daya saing, dan kualitas kerja. conditions, productivity, competitiveness, and work
Disamping itu, kondisi hubungan industrial juga menjadi quality. In addition, the state of industrial relations also
indikator penerapan GCG bagi Bank. serves as an indicator of the implementation of Good
Corporate Governance (GCG) within the Bank.
Kebijakan hubungan industrial merupakan sesuatu An industrial relations policy is essential for the Bank to
yang diperlukan oleh Bank dalam rangka menjamin ensure business continuity, create a conducive working
kelangsungan usaha, menciptakan iklim kerja yang environment, foster employee pride, and build a positive
kondusif, menimbulkan kebanggaan bagi pekerja, dan reputation among external stakeholders.
menghadirkan reputasi positif dari pihak eksternal.
Dalam mengembangkan hubungan industrial, Bank In developing industrial relations, the Bank refers to Law
mengacu pada Undang-Undang No. 13 tahun 2003 No. 13 of 2003 on Manpower, Law No. 6 of 2023 on Job
tentang Ketenagakerjaan, Undang-Undang No. 6 tahun Creation, and Government Regulation No. 35 of 2021
2023 tentang Cipta Kerja dan Peraturan Pemerintah on Fixed-Term Employment Agreements, Outsourcing,
No. 35 tahun 2021 tentang Perjanjian Kerja Waktu Working Time and Rest Periods, and Termination
Tertentu, Alih Daya, Waktu Kerja dan Waktu Istirahat dan of Employment. Accordingly, the Bank provides all
Pemutusan Hubungan Kerja, karena itu Bank memberikan employees with the freedom to exercise their rights by
kebebasan kepada seluruh karyawan untuk mendapatkan joining a labor union.
haknya dengan bergabung dalam Serikat Pekerja.
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Pada lingkungan Bank Artha Graha Internasional Bank Artha Graha Internasional, there is a labor union
terdapat organisasi serikat pekerja, yaitu IKAJIH organization, namely IKAJIH Unit BAGI. The management
Unit BAGI. Kepengurusan serikat pekerja tersebut of this labor union has been established by the Bank
telah disusun oleh Bank dan disahkan oleh seluruh and ratified by all its members. This management has
anggotanya. Kepengurusan tersebut menghasilkan produced jointly agreed rules/provisions between the
peraturan/ketentuan yang telah disepakati bersama employer and employees in the form of a Collective
antara pengusaha dan Karyawan dalam bentuk Labor Agreement, which sets out the rights and
Perjanjian Kerja Bersama, yang berisikan hak dan obligations of both the employees toward the Bank and
kewajiban baik oleh Karyawan kepada Bank maupun the Bank toward its employees.
bank kepada Karyawan.
Pengelola Human Capital Human Capital Management
Pengelolaan Human Capital di Bank Artha Graha Human Capital management at Bank Artha Graha
Internasional berada di bawah Deputy Director Human Internasional is carried out under the Deputy Director of
Capital yang dibantu oleh 5 (lima) Executive Officer Human Capital, who is supported by 5 (five) Executive
yang bertanggung jawab terhadap pengelolaan Human Officers responsible for Human Capital management,
Capital terdiri dari Executive Officer Payroll, Executive consisting of the Executive Officer Payroll, Executive
Officer Human Record Data, Executive Officer Learning Officer Human Record Data, Executive Officer Learning
& Development, Executive Officer Recruitment, dan & Development, Executive Officer Recruitment, and
Executive Officer Industrial Relations. Executive Officer Industrial Relations.
President Director
Andy Kasih
Vice President Director
Christina Harapan
Head of Bureau
Emelia Susanto
Vice Head of Bureau
Vivi Henny
Human Capital
Marlene Gunawan
Learning
& Development Industrial
Payroll Human Record Data Recruitment
Program Relation
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Meskipun memiliki tugas dan tanggung jawab yang Although each of the five Executive Officers has
berbeda, namun kelima Executive Officer tersebut different duties and responsibilities, they operate as
merupakan satu kesatuan yang tidak dapat dipisahkan an integrated and inseparable unit, as they collectively
karena mencakup seluruh proses pengelolaan Human cover the entire Human Capital management process
Capital di Bank. within the Bank.
Bank berkomitmen untuk melakukan pengelolaan The Bank is committed to managing Human Capital in
Human Capital secara komprehensif, mulai dari proses a comprehensive manner, starting from the recruitment
rekrutmen hingga karyawan memasuki masa pensiun. process through to employees’ retirement. All processes
Keseluruhan proses dijalankan sesuai ketentuan are carried out in accordance with prevailing laws and
perundang-undangan yang berlaku. Selain itu, Bank regulations. In addition, the Bank has internal policies
juga memiliki kebijakan internal yang mengatur teknis that regulate the technical implementation of each
pelaksanaan dalam setiap proses pengelolaan Human stage of the Human Capital management process.
Capital tersebut.
Bank Artha Graha Internasional memiliki Beberapa Bank Artha Graha Internasional has several internal
kebijakan internal terkait dengan pengelolaan Human policies related to Human Capital management, as
Capital, sebagai berikut: follows:
1. Ketentuan Penilaian Karyawan dalam SE HC 024.03.0; 1. Employee Performance Assessment Provisions as
set out in HC Circular Letter No. 024.03.0;
2. Ketentuan Pemilihan dan Penilaian Kader/Kaderisasi 2. Provisions on the Selection and Assessment of
dalam SE HC 057.02.0; Talent/Regeneration as set out in HC Circular Letter
No. 057.02.0;
3. Ketentuan Skema Pemberian Reward Karyawan dalam 3. Provisions on the Employee Reward Scheme as set
SE HC 060.01.0; out in HC Circular Letter No. 060.01.0;
4. Ketentuan Kepala Kantor Layanan Development 4. Provisions on the Service Office Head Development
Program dalam SE HC 050.02.0; dan Program as set out in HC Circular Letter No. 050.02.0;
and
5. Ketentuan Rekrutmen, Seleksi, dan Penerimaan 5. Provisions on Recruitment, Selection, and Hiring
Karyawan dalam SE HC 006.02.0. of Employees as set out in HC Circular Letter No.
006.02.0.
Bank secara berkala melakukan peninjauan terhadap The Bank periodically reviews these policies to ensure
kebijakan-kebijakan tersebut untuk memastikan their compliance with prevailing laws and regulations.
kesesuaiannya dengan peraturan perundang-undangan
yang berlaku.
Rencana Pengembangan Human Capital Human Capital Development Plan for 2026
Tahun 2026
Bank menetapkan 2 (dua) sasaran strategis untuk tahun The Bank has established 2 (two) strategic objectives
2026, antara lain: for 2026, as follows:
1. Re-arrange Organization; dan 1. Re-arrange Organization; and
2. Shaping the New Future. 2. Shaping the New Future.
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Strategi dan action plan yang disiapkan untuk mencapai The strategies and action plans prepared to achieve the
sasaran di atas sebagai berikut: above objectives are as follows:
1. Re-arrange Organization 1. Re-arrange Organization
Melakukan penempatan dan perputaran karyawan Implementing employee placement and rotation
sesuai dengan potensi dan kompetensi untuk based on potential and competencies to enhance
meningkatkan wawasan dan skill karyawan. employees’ insights and skills;
2. Shaping the New Future 2. Shaping the New Future
a. Penguatan kaderisasi jangka Panjang dengan a. Strengthening long-term talent regeneration
memberikan program pelatihan yang tepat by providing targeted and appropriate training
sasaran; dan programs; and
b. Penyusunan career programme kader terbaik b. Developing a career program for selected high-
dan terpilih yang berfokus pada kemampuan dan potential talent, focused on capabilities and
kompetensi untuk menghadapi tantangan dan competencies to address existing challenges and
peluang yang ada. opportunities.
Teknologi Informasi Dan Perbankan Information Technology and Digital
Digital Banking
Transaksi berbasis teknologi informasi—transaksi digital Information technology–based transactions—digital
—kini telah merambah ke berbagai aspek kehidupan transactions—have now expanded. Digital transaction
masyarakat luas. Pertumbuhan transaksi digital menurut growth, according to Bank Indonesia, has increased
Bank Indonesia mengalami kenaikan tiap tahunnya annually by 39.21%, reaching a value of IDR91 quadrillion.
sebesar 39,21% dengan nilai Rp91 Kuadriliun. Untuk tahun For 2026, Bank Indonesia projects that the volume of
2026, Bank Indonesia memperkirakan volume transaksi digital banking transactions will grow by a further 29.7%.
digital banking ini akan meningkat 29,7%.
Mempertimbangkan besarnya potensi bisnis yang Considering the significant business potential arising
dapat diraih dari perkembangan transaksi digital, yakni from the growth of digital transactions, namely
transaksi melalui aplikasi mobile dan internet tersebut, transactions conducted through mobile and internet
Bank Artha Graha Internasional mengembangkan applications, Bank Artha Graha Internasional has
layanan transaksi digital berbasis teknologi informasi developed digital transaction services based on the
terkini untuk memenuhi kebutuhan para nasabahnya. latest information technology to meet customer needs.
Untuk itu, Bank sejak beberapa tahun terakhir Accordingly, over the past several years, the Bank has
mengembangkan kompetensi penyelenggaraan kegiatan been developing competencies in the implementation
operasional digital berbasis teknologi informasi, baik of information technology–based digital operations,
dari sisi kompetensi SDM maupun infrastruktur TI, baik both in terms of human resource competencies and IT
hardware maupun software. infrastructure, including hardware and software.
Teknologi Informasi (TI) berperan penting dalam Information Technology (IT) plays an important role in
mendukung aktivitas operasional Bank, termasuk dalam supporting the Bank’s operational activities, including
memenuhi kebutuhan nasabah agar lebih efektif dan meeting customer needs more effectively and
efisien. Pemanfaatan TI di Bank Artha Graha Internasional efficiently. The utilization of IT at Bank Artha Graha
dilakukan dengan mengembangkan layanan digital, yakni Internasional is carried out through the development of
mengintegrasikan layanan mobile banking sehingga digital services, namely by integrating mobile banking
memudahkan nasabah dalam mengakses layanan services to facilitate customers’ access to banking
perbankan kapan pun dan dimana pun. services anytime and anywhere.
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Strategi Teknologi Informasi Information Technology Strategy
Bank meyakini pentingnya penerapan kegiatan The Bank believes in the importance of implementing
operasional digital berbasis Teknologi Informasi (TI) digital operational activities based on the latest
terkini dalam mendukung bisnis Bank. Untuk meraih Information Technology (IT) to support the Bank’s
peluang terbaik dari perkembangan transaksi digital dan business. To capture the best opportunities from the
meningkatkan efisiensi kegiatan operasional perbankan development of digital transactions and to improve
dari sistem konvensional ke perbankan digital, Bank telah the efficiency of banking operations from conventional
menyusun dan menerapkan Rencana Strategis Teknologi systems to digital banking, the Bank has prepared and
Informasi yang dijadikan acuan dalam pengembangan implemented an Information Technology Strategic Plan,
inisiatif TI maupun pemenuhan infrastruktur dan which serves as a reference for the development of IT
keamanan TI. initiatives as well as the fulfillment of IT infrastructure
and security.
Fokus strategis TI diarahkan untuk memperkuat daya The Bank’s IT strategic focus is directed toward
saing Bank di tengah kompetisi yang semakin ketat. strengthening its competitiveness amid increasingly
Adapun target utama yang ingin dicapai meliputi: intense competition. The main targets to be achieved
include:
1. Mewujudkan layanan perbankan yang mudah diakses, 1. Delivering banking services that are easily accessible
terintegrasi melalui pengembangan arsitektur API; and integrated through the development of API
architecture;
2. Implementasi IT Service Management (ITSM) berbasis 2. Implementing IT Service Management (ITSM) based
Information Technology Infrastructure Library (ITIL) on the Information Technology Infrastructure Library
untuk meningkatkan efektivitas layanan internal dan (ITIL) to enhance the effectiveness of internal
efisiensi biaya operasional TI; services and improve the efficiency of IT operational
costs;
3. Peningkatan keamanan di seluruh server, endpoint, 3. Enhancing security across all servers and endpoints,
dan assessment secara berkala untuk menutup as well as conducting periodic assessments to close
celah keamanan yang ada; existing security gaps;
4. Pelatihan dan sertifikasi SDM di bidang Cloud, 4. Providing training and certification for human capital
Network, IT Security & Security Maturity serta Project in the areas of Cloud, Network, IT Security & Security
Management; dan Maturity, and Project Management; and
5. Penyempurnaan kebijakan dan SOP TI agar selaras 5. Refining IT policies and Standard Operating
dengan IT Master Plan dan arah bisnis Bank. Procedures (SOPs) to align with the IT Master Plan
and the Bank’s business direction.
Dalam menghadapi lanskap ancaman siber tahun 2026 In addressing the 2026 cyber threat landscape, which
yang didominasi oleh serangan berbasis AI, target jangka is increasingly dominated by AI-based attacks, the
pendek IT kita bukan lagi sekadar menjaga sistem tetap short-term IT target is no longer merely to keep systems
menyala, melainkan membangun Ketahanan Aktif. Fokus running, but to build Active Resilience. The primary
utama adalah menyelaraskan infrastruktur dengan focus is to align infrastructure with the mandate of
mandat POJK 30/2025 melalui penguatan arsitektur POJK 30/2025 through the strengthening of a Zero
Zero Trust. Dengan memprioritaskan otomatisasi Trust architecture. By prioritizing automated threat
deteksi ancaman dan pemulihan bencana yang cepat, detection and rapid disaster recovery, the Bank seeks to
memastikan bahwa kepercayaan nasabah tetap utuh ensure that customer trust remains intact and business
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dan operasional bisnis tetap berjalan tanpa gangguan, operations continue uninterrupted, even amid the most
bahkan di tengah percobaan serangan yang paling sophisticated attack attempts.
canggih sekalipun.
Target jangka menengah yang ingin dicapai yaitu dengan The medium-term target is to strengthen Human Capital
memperkuat Human Capital yang dapat mewujudkan capable of realizing the Bank’s strategic direction
arahan strategis bank melalui pengembangan kompetensi through the development of technical competencies,
teknis, soft skills dan leadership serta penguasaan bisnis soft skills, leadership capabilities, and mastery of
digital banking. Selain dengan membangun budaya digital banking business. In addition, the Bank aims to
‘Keamanan di atas Segalanya’ (Security-First Culture), build a “Security-First Culture,” ensuring that every
memastikan bahwa setiap inovasi produk baru sudah new product innovation incorporates embedded cyber
memiliki lapisan pertahanan siber yang melekat sejak defense layers from the design stage.
tahap desain.
Program Strategis Teknologi Informasi Dan Strategic Information Technology and Digital
Perbankan Digital Tahun 2025 Banking Programs in 2025
1. Pengembangan Fitur API Management, Mobile Apps 1. Development of API Management features, Mobile
dan Internet Banking; Apps, and Internet Banking;
a. Agi digital apps: a. Digital Apps AGI
i. Deposito Online; dan i. Online Time Deposits; and
ii. Tabungan Pintar. ii. Pintar Savings.
b. Penambahan fitur informasi Saldo Awal dan Saldo b. Addition of Beginning Balance and Ending Balance
Akhir pada Internet Banking Business; information features in Internet Banking Business;
c. Pengembangan QRIS MPM (Merchant Presented c. Development of QRIS MPM (Merchant Presented
Mode) ALTO; Mode) ALTO;
d. Penambahan Agregator NAATA untuk provider d. Addition of NAATA Aggregator for Telkomsel
Telkomsel; provider;
e. Metode Whitelist Rekening Tujuan untuk API e. Whitelist Method for Beneficiary Accounts in
Transfer Dana; Fund Transfer API;
f. Pengembangan fitur Bank Wide Limit pada MB f. Development of Bank Wide Limit feature in MB
dan IBB; dan and IBB; and
g. Perubahan format MT ke MX (SWIFT). g. Migration of message format from MT to MX
(SWIFT).
2. Pengembangan fitur guna mendukung operasional 2. Development of features to support Bank operations
dan pelaporan Bank and reporting
a. Upgrade sistem switching RINTIS 7.20; a. Upgrade of RINTIS switching system to version
7.20;
b. Implementasi platform PRIVASIMU sebagai bagian b. Implementation of the PRIVASIMU platform as
dari komitmen bank terhadap UU Perlindungan part of the Bank’s commitment to the Personal
Data Pribadi; Data Protection Law;
c. Pengembangan Web Dashboard SIKP dan c. Development of Web Dashboard SIKP and
Asuransi Untuk Fasilitas Pembiayaan KUR dan KPP; Insurance for KUR and KPP Financing Facilities;
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d. Sinkronisasi Sumber Data ADK R14 ke R23 dan d. Synchronization of ADK R14 to R23 Data Sources
Penyesuaian Aplikasi ADK; and Adjustment of the ADK Application;
e. Pengembangan Aplikasi Simplifa untuk Credit e. Development of the Simplifa Application for
Analyst; Credit Analysts;
f. Upgrade Aplikasi APU PPT untuk team f. Upgrade of the APU PPT Application for the
Compliance; Compliance team;
g. Perubahan Judul Laporan Reminder dan Logo AGI g. Change in the Reminder Report Title and AGI
pada aplikasi ADK; dan Logo in the ADK application; and
h. Pengembangan KPR FLPP. h. Development of KPR FLPP.
3. Penguatan infrastruktur dan peningkatan sistem 3. Strengthening infrastructure and enhancing internal
keamanan di internal: security systems:
a. Refreshment perangkat Firewall yang sudah end a. Refreshment of Firewall devices that reach end of
of support pada tahun 2025; support in 2025;
b. Refreshment perangkat WAF yang sudah end of b. Refreshment of WAF devices that reach end of
support pada tahun 2025; support in 2025;
c. Penerapan strategi anti fraud dalam bentuk c. Implementation of anti-fraud strategies in the
sistem deteksi/pengendalian fraud pada tingkat form of fraud detection/control systems at
transaksi dan akun; transaction and account levels;
d. Pengkinian/pelaksanaan upgrade operating d. Updating/upgrading the operating system on
system di end user workstation menggunakan end-user workstations to Windows 11; and
Windows 11; dan
e. Penguatan dan peningkatan kapabilitas platform e. Strengthening and enhancing the core banking
core banking dan sistem pembayaran, melalui platform and payment systems through the latest
versi platform terkini, perubahan pada middleware platform versions, changes to middleware and
dan ATM Switching, serta penguatan infrastruktur. ATM Switching, and infrastructure reinforcement.
Keamanan Siber Cyber Security
Seiring dengan perkembangan teknologi informasi In line with the development of information technology
dan kebutuhan akan digitalisasi untuk memudahkan and the need for digitalization to facilitate customers
nasabah dalam melakukan transaksi perbankan, Bank in conducting banking transactions, the Bank has
memiliki inisiatif untuk meningkatkan keamanan siber initiatives to enhance cyber security. This is inseparable
(cyber security). Hal ini tidak terlepas dari mitigasi from efforts to mitigate cyberattacks that arise as
terhadap serangan siber yang muncul seiring dengan customers’ service preferences shift from conventional
berpindahnya preferensi layanan nasabah dari channel channels (branches/onsite) to digital channels.
konvensional (cabang/onsite) menjadi channel digital.
Sebagai upaya memperkuat keamanan siber secara As part of continuous efforts to strengthen cyber
terus menerus, Bank Artha Graha Internasional security, Bank Artha Graha Internasional is committed
berkomitmen meningkatkan perlindungan infrastruktur, to enhancing the protection of infrastructure, networks,
jaringan, aplikasi, dan data. Penguatan Security applications, and data. The strengthening of the Security
Operation Center (Monitoring 24x7) dan manajemen Operation Center (24x7 monitoring) and cyber security
risiko keamanan siber untuk transaksi digital merupakan risk management for digital transactions forms part of
bagian dari peningkatan kewaspadaan keamanan siber. efforts to increase cyber security vigilance.
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Untuk meningkatkan keamanan transaksi, Bank juga To enhance transaction security, the Bank also
menerapkan sistem keamanan guna mencegah maupun implements security systems to prevent and detect
mendeteksi adanya transaksi mencurigakan, dengan suspicious transactions through the application of a
penerapan Fraud Detection System (FDS), sebuah Fraud Detection System (FDS), a data-driven security
sistem keamanan berbasis data yang dirancang untuk system designed to automatically identify, analyze, and
mengidentifikasi, menganalisis, dan mencegah aktivitas prevent suspicious or fraudulent activities in digital
mencurigakan atau penipuan dalam transaksi digital transactions.
secara otomatis.
Berdasarkan aturan Otoritas Jasa Keuangan terkait Based on regulations of the Financial Services Authority
ketahanan dan keamanan siber perbankan, bank harus related to banking cyber resilience and security, banks
sudah memastikan bahwa layanannya sudah memenuhi are required to ensure that their services meet minimum
standar keamanan yang minimal. Namun begitu perlu security standards. Nevertheless, it is also necessary to
juga kiranya menerapkan strategi tambahan agar sistem implement additional strategies so that security systems
keamanan mereka bisa lebih optimal. Berikut merupakan can operate more optimally. The following are several
beberapa strategi yang dapat diterapkan dalam dunia strategies that can be applied in the banking industry to
perbankan untuk menjaga keamanan siber, berdasarkan maintain cyber security, based on experience and global
pengalaman dan best practices di dunia. best practices:
1. Menyediakan kebijakan dan prosedur terkait 1. Providing policies and procedures related to cyber
pengamanan siber yang mengatur antara lain security, which regulate, among others, strong
kebijakan penggunaan kata sandi yang kuat, kebijakan password usage policies, restricted access policies,
akses terbatas serta pengaturan untuk melindungi and arrangements to protect and secure customer
dan mengamankan data nasabah. data.
2. Menerapkan kebijakan akses ke sistem dengan 2. Implementing system access policies using complex
penggunaan sandi yang kompleks, serta melakukan passwords, as well as conducting regular reviews
peninjauan secara teratur karyawan yang memerlukan of employees who require access with special
akses yang diberikan izin khusus. authorization.
3. Menerapkan sistem pemantauan dan pengawasan 3. Implementing robust monitoring and supervision
yang kuat untuk mendeteksi aktivitas mencurigakan, systems to detect suspicious activities, identify
untuk mengidentifikasi upaya masuk yang tidak sah, unauthorized access attempts, and monitor
kegiatan mencurigakan di dalam jaringan dengan suspicious activities within the network using SIEM/
menggunakan aplikasi SIEM/SOC. SOC applications.
4. Melindungi jaringan data dengan penggunaan firewall, 4. Protecting data networks through the use of firewalls
enkripsi data. Serta memperbaharui jaringan dan and data encryption, as well as regularly updating
infrastruktur secara teratur untuk mengatasi celah networks and infrastructure to address security
kerentanan. vulnerabilities.
5. Mengidentifikasi dan memperbaiki kerentanan dalam 5. Identifying and remediating vulnerabilities in
kode aplikasi, jaringan dan sistem secara keseluruhan application code, networks, and systems as a whole
melalui pelaksanaan uji penetrasi testing dan audit through periodic penetration testing and security
keamanan oleh pihak independen secara berkala. audits conducted by independent parties.
6. Pelatihan keamanan siber untuk semua karyawan 6. Conducting cyber security training for all employees
untuk meningkatkan kesadaran terhadap serangan to raise awareness of phishing attacks, the
phishing, serta pentingnya menjaga kerahasiaan data importance of maintaining data confidentiality, and
dan melaporkan aktivitas mencurigakan. the obligation to report suspicious activities.
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7. Melakukan review dan simulasi secara berkala 7. Conducting periodic reviews and simulations of
rencana pemulihan bencana dan rencana darurat disaster recovery and contingency plans, covering
mencakup langkah-langkah pemulihan bencana, disaster recovery steps, data recovery, and
pemulihan data dan pemulihan operasional untuk operational recovery to reduce the impact of attacks.
mengurangi dampak serangan.
Disaster Recovery Disaster Recovery
Data Center merupakan pusat pengendali IT dan The Data Center serves as the IT control and data
pengolahan data yang berfungsi sebagai sarana processing hub and functions as the primary support
pendukung utama operasional bank dalam bidang TI. for the Bank’s IT operations. Currently, the Bank uses
Saat ini bank menggunakan 2 (dua) lokasi Data Center 2 (two) Data Center locations, which are intended to
dimana dimaksudkan untuk menjaga agar layanan ensure that IT services remain available in the event of a
TI tetap tersedia apabila terjadi bencana pada Data disaster affecting the Data Center, either in whole or in
Center, baik secara keseluruhan maupun sebagian dari part of the existing equipment.
peralatan yang ada.
Disaster Recovery diberlakukan saat infrastruktur Disaster Recovery is implemented when the information
teknologi informasi pada Data Center tidak dapat technology infrastructure at the Data Center cannot
diperbaiki sesuai ketentuan Business Impact Analysis be restored in accordance with the provisions of the
(BIA). Bank memastikan langkah pemulihan bencana, Business Impact Analysis (BIA). The Bank ensures
pemulihan data dan pemulihan operasional telah dirinci that disaster recovery, data recovery, and operational
sesuai fungsi bisnis yang kritikal berdasarkan hasil recovery steps are defined in accordance with
BIA, dengan melakukan pengujian Disaster Recovery critical business functions based on the BIA results,
terhadap aplikasi secara berkala. and conducts periodic Disaster Recovery testing on
applications.
Pengelola TI dan Digital Banking IT and Digital Banking Management
Penanggung jawab pengelolaan dan pengembangan TI Responsibility for the management and development
di Bank Artha Graha Internasional berada di bawah of information technology at Bank Artha Graha
Deputy Director IT Service Delivery & Cyber Security, Internasional is under the Deputy Director of IT Service
Deputy Director IT Digital Services & Office Automation, Delivery & Cyber Security, the Deputy Director of IT
dan Deputy Director IT Product Development & Data Digital Services & Office Automation, and the Deputy
yang berada di bawah supervisi Chief Operating Officer. Director of IT Product Development & Data, all of whom
operate under the supervision of the Chief Operating
Officer.
Chief Operating
Officer
Deputy Director Deputy Director IT Digital Deputy Director
IT Service Delivery & Services & Office IT Product
Cyber Security Automation Development & Data
Executive Officer Executive Officer Executive Officer Executive Officer Executive Officer Executive Officer
Executive Officer
Asset Management IT Governance Core Banking & Ops Digital App IT Assistance IT Data
IT Development
& Cyber Security & Surrounding Management
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Adapun tugas dari masing-masing adalah sebagai The duties of each position are as follows:
berikut:
1. Deputy Director IT Service Delivery & Cyber Security 1. Deputy Director IT Service Delivery & Cyber Security
Memastikan perencanaan strategis dan kebijakan Ensuring that information technology strategic
teknologi informasi yang dapat memenuhi kebutuhan planning and policies that meet business needs
dan menunjang kepentingan bisnis perusahaan and support the Company’s interests are properly
dan diimplementasikan. Memastikan tersedianya implemented. Ensuring the availability of information
pelayanan teknologi informasi bagi semua unit kerja, technology services for all work units, that IT
pengembangan IT dijalankan secara efektif dan development is carried out effectively and efficiently,
efisien serta system IT yang berfungsi di setiap unit and that IT systems operating in each work unit take
kerja telah mempertimbangkan faktor keamanan. security factors into consideration.
2. Deputy Director IT Digital Service & Office Automation 2. Deputy Director IT Digital Service & Office Automation
Memastikan project integrasi dengan Partner/ Ensuring that integration projects with Partners/
Merchant dapat terealisasikan dan terlaksana Merchants are realized and implemented
dengan baik, permintaan user (unit kerja Bank/ properly, and that user requests (Bank work units/
Partner bisnis) baik pengembangan/perubahan business partners), whether related to application
aplikasi telah ditindaklanjuti sebagai dukungan development or changes, are followed up to
terhadap kelancaran kerja user. Mengawasi support smooth user operations. Supervising the
pengembangan, implementasi, dan pemeliharaan development, implementation, and maintenance
e-Channel aplikasi digital, aplikasi surrounding serta of digital e-Channel applications, surrounding
sistem pendukungnya sebagai dukungan terhadap applications, and their supporting systems to ensure
kelancaran kerja user dilaksanakan sesuai SLA. smooth user operations in accordance with the
Service Level Agreement (SLA).
3. Deputy Director IT Product Development & Data 3. Deputy Director IT Product Development & Data
Memastikan peran tim data dalam pemenuhan KPI Ensuring the role of the data team in fulfilling Digital
bisnis Digital & Network, sebagai penentu strategi & Network business KPIs, acting as a determinant
dalam rangka meningkatkan level kematangan of strategy to increase the level of data maturity
data di organisasi, melakukan assessment secara within the organization, and conducting regular
rutin mengenai level kematangan infrastruktur assessments of data infrastructure maturity levels.
data. Memastikan ketersediaan sistem penyediaan Ensuring the availability of data provisioning systems
data dan operasi tim data serta memastikan and data team operations, as well as ensuring the
pengembangan kemampuan bawahan agar tercapai development of subordinates’ capabilities to achieve
target kinerja yang ditetapkan. established performance targets.
4. Executive Officer Asset Management 4. Executive Officer Asset Management
Memastikan perangkat keras seperti mesin ATM, Ensuring that hardware such as ATM machines,
CPU, printer, mesin EDC, UPS, scanner, dan perangkat CPUs, printers, EDC machines, UPS, scanners, and
IT lainnya berfungsi optimal, kemudian memastikan other IT devices function optimally; ensuring proper
pengelolaan vendor (Vendor Management) vendor management; ensuring the availability of
dilaksanakan dengan benar, memastikan tersedianya planning, strategy, and implementation of Disaster
perencanaan, strategi dan pelaksanaan simulasi Recovery Planning (DRP) simulations. Ensuring that
DRP (Disaster Recovery Planning). Memastikan the maintenance of user IDs, application tables and
pemeliharaan user ID, table dan parameter aplikasi parameters, as well as the use of High Level Users, is
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serta penggunaan High Level User dijalankan sesuai carried out in accordance with applicable provisions
dengan ketentuan dan prosedur yang berlaku. and procedures. Ensuring that library policies and
Memastikan kebijakan dan prosedur Library berjalan procedures are properly implemented, and together
dengan baik serta bersama Deputy Director IT dan with the Deputy Director IT and other Executive
Executive Officer lainnya menyiapkan rencana Officers, preparing annual IT work plans and budgets
kerja dan anggaran biaya (budget) tahunan IT dan and monitoring their implementation.
memantau implementasinya.
5. Executive Officer IT Governance & Cyber Security 5. Executive Officer IT Governance & Cyber Security
Membuat perencanaan untuk strategi pengamanan Preparing plans for information security strategies
informasi di lingkungan Bank, memastikan pelaksanaan within the Bank, ensuring that the procurement,
pengadaan, operasional dan pemeliharaan perangkat/ operation, and maintenance of information technology
sistem pengamanan teknologi informasi dilakukan security devices/systems are carried out in
sesuai ketentuan. Melakukan koordinasi pengamanan accordance with regulations. Coordinating adequate
teknologi informasi yang memadai dengan pihak information technology security with internal and
internal dan eksternal, melakukan koordinasi dan external parties, coordinating and supervising the
supervisi pelaksanaan sosialisasi atau edukasi terkait implementation of socialization or education related
pengamanan teknologi informasi, mengidentifikasi to information technology security, identifying risks
resiko-resiko dan solusinya dalam program and solutions in information technology security
pengamanan teknologi informasi serta supervisi programs, and supervising the development and
pengembangan dan penerapan kebijakan, standarisasi, implementation of information technology security
petunjuk dan prosedur keamanan teknologi informasi policies, standards, guidelines, and procedures in
sesuai ketentuan PBI dan POJK. accordance with applicable Bank Indonesia and OJK
regulations.
6. Executive Officer Core Banking & Ops 6. Executive Officer Core Banking & Ops
Mengawasi dan memastikan operasional harian Supervising and ensuring that the daily operations
aplikasi T24 berjalan tanpa gangguan, berkoordinasi of the T24 application run without disruption,
dengan vendor atau pihak ketiga jika ada masalah coordinating with vendors or third parties in the event
atau kebutuhan terkait aplikasi T24 dan menangani of issues or needs related to the T24 application, and
masalah teknis yang muncul dalam aplikasi, kesalahan handling technical issues arising in the application,
sistem, dan masalah kinerja. system errors, and performance issues.
7. Executive Officer IT Digital Apps & Surrounding 7. Executive Officer IT Digital Apps & Surrounding
Mengawasi pengembangan, implementasi, Supervising the development, implementation,
dan pemeliharaan aplikasi digital serta sistem and maintenance of digital applications and their
pendukungnya sebagai dukungan terhadap supporting systems to support smooth user
kelancaran kerja user dan dilaksanakan sesuai SLA. operations in accordance with the SLA. Managing
Mengelola integrasi antara sistem aplikasi dengan integration between application systems and other
platform lain yang digunakan dalam perusahaan, platforms used within the Company, and ensuring
kemudian memastikan ketersediaan sistem dan the availability of systems and procedures aligned
prosedur yang selaras dengan perkembangan bisnis with business developments and regulations through
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dan regulasi, melalui penyempurnaan prosedur the refinement of existing procedures. Together with
yang sudah ada. Bersama Deputy Director IT, serta the Deputy Director IT and other Executive Officers,
Executive Officer lainnya menyiapkan rencana preparing annual IT work plans and budgets and
kerja dan anggaran biaya (budget) tahunan IT dan monitoring their implementation.
memantau implementasinya.
8. Executive Officer IT Assistance 8. Executive Officer IT Assistance
Memastikan project integrasi dengan Partner/ Ensuring that integration projects with Partners/
Merchant dapat terealisasikan dan terlaksana dengan Merchants are realized and implemented properly,
baik, memastikan user (unit bisnis Bank, Partner) ensuring that user (Bank business units, Partners)
terkait permintaan integrasi baik pengembangan/ requests related to integration, whether service
perubahan service layanan telah ditindaklanjuti development or changes, are followed up to
sebagai dukungan terhadap kelancaran kerja user. support smooth user operations. Ensuring the
Memastikan ketersediaan sistem dan prosedur yang availability of systems and procedures aligned with
selaras dengan perkembangan bisnis dan regulasi, business developments and regulations through the
melalui penyempurnaan prosedur yang sudah ada. refinement of existing procedures.
9. Executive Officer IT Development 9. Executive Officer IT Development
Berperan dalam mengembangkan dan menerapkan Responsible for developing and implementing
strategi IT yang sejalan dengan tujuan bisnis, IT strategies aligned with business objectives,
memastikan strategi IT mendukung tujuan keseluruhan overseeing the planning and delivery of IT projects,
organisasi, mengawasi perencanaan, pelaksanaan dan and ensuring projects are completed on time,
penyampaian proyek IT. Memastikan proyek selesai within budget, and in line with quality standards.
tepat waktu dalam anggaran dan memenuhi standar This role also provides guidance to team members
kualitas, memberikan panduan dan dukungan kepada and ensures software development follows best
anggota tim untuk mencapai tujuan departemen practices and industry standards.
serta memastikan pengembangan perangkat lunak
mengikuti praktik terbaik dan standar industri.
10. Executive Officer IT Data Management 10. Executive Officer IT Data Management
Mengembangkan dan menerapkan kebijakan serta Developing and implementing data governance
prosedur tata kelola data, memastikan kepatuhan policies and procedures, ensuring compliance
terhadap standard dan regulasi tata kelola data, with data governance standards and regulations,
menetapkan standar kualitas data dan memantau establishing data quality standards and
kualitas data diseluruh organisasi, menerapkan monitoring data quality across the organization,
proses pembersihan, validasi dan pengayaan data. and implementing data cleansing, validation, and
Merancang dan memelihara arsitektur data untuk enrichment processes. Designing and maintaining
mendukung kebutuhan bisnis, memastikan integrasi data architecture to support business needs,
data dan interoperabilitas antar sistem dan platform ensuring data integration and interoperability across
yang berbeda serta mengawasi pengembangan dan different systems and platforms, and supervising
penyampaian laporan serta analisis MIS. the development and delivery of MIS reporting and
analytics.
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Tata Kelola TI IT Governance
Tata kelola IT menempatkan keamanan siber sebagai IT governance places cybersecurity as a strategic
prioritas strategis. Tidak hanya mengandalkan priority. It does not rely solely on technology, but builds a
teknologi, tetapi membangun ekosistem kebijakan yang policy ecosystem that ensures every business decision
memastikan setiap keputusan bisnis selaras dengan is aligned with the Bank’s cyber risk profile. Through strict
profil risiko siber bank. Melalui pengawasan ketat dari oversight by the IT Steering Committee and transparent
IT Steering Committee dan pelaporan risiko yang risk reporting, the Bank ensures that cybersecurity
transparan, memastikan bahwa penguatan siber bukan strengthening is not merely a response to incidents, but
sekadar respons terhadap insiden, melainkan komitmen a continuous commitment to safeguarding institutional
berkelanjutan untuk menjaga integritas institusi dan integrity and maintaining customer trust above all else.
kepercayaan nasabah di atas segalanya.
Penguatan siber tidak akan optimal tanpa tata kelola Cybersecurity enhancement will not be optimal without
yang memberikan garis tanggung jawab yang jelas. governance that provides clear lines of responsibility.
Mentransformasi struktur IT dengan memisahkan fungsi The Bank has transformed its IT structure by separating
Operasional dan Keamanan (Security) untuk menjamin Operational and Security functions to ensure proper
adanya check and balance. Melalui penunjukan checks and balances. Through the appointment of a
penanggung jawab siber yang melapor langsung kepada cybersecurity officer who reports directly to the Board
Direksi, memastikan bahwa setiap risiko keamanan siber of Directors, the Bank ensures that every cybersecurity
diintervensi secara cepat dan strategis, bukan sekadar risk is addressed swiftly and strategically, rather
urusan teknis di level bawah. than being treated as merely a technical issue at the
operational level
Rencana Pengembangan Teknologi Informasi Information Technology and Digital Banking
Dan Perbankan Digital Tahun 2026 Development Plan for 2026
Tahun 2026 menjadi fase akselerasi transformasi The year 2026 marks an acceleration phase of digital
digital yang berfokus pada 5 (Lima) inisiatif utama transformation focusing on 5 (five) main initiatives as
dibawah ini: follows:
1. Digital Transformation & Innovation; 1. Digital Transformation & Innovation;
2. Ketahanan dan Keamanan Siber; 2. Cyber Resilience and Security;
3. Standar Teknologi dan Arsitektur Sistem; 3. Technology Standards and System Architecture;
4. Pengembangan SDM TI; dan 4. IT Human Capital Development; and
5. Risk Management dan Tata Kelola TI. 5. IT Risk Management and Governance.
Arah ini disusun untuk memastikan seluruh layanan TI This direction is formulated to ensure that all of
Bank mendukung prinsip-prinsip confidentiality, integrity the Bank’s IT services uphold the principles of
dan availability sekaligus selaras dengan ketentuan confidentiality, integrity, and availability, while remaining
regulator, termasuk POJK No. 11/POJK.03/2022 tentang aligned with regulatory provisions, including POJK No.
Penyelenggaraan Teknologi Informasi oleh Bank Umum, 11/POJK.03/2022 concerning the Implementation of
Undang-Undang Perlindungan Data Pribadi No. 27 Tahun Information Technology by Commercial Banks, Law No.
2022, dan standar internasional ISO 27001 serta NIST 27 of 2022 concerning Personal Data Protection, as
Cybersecurity Framework. well as international standards ISO 27001 and the NIST
Cybersecurity Framework.
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Fokus strategis TI diarahkan untuk memperkuat daya The IT strategic focus is directed toward strengthening
saing Bank di tengah kompetisi yang semakin ketat. the Bank’s competitiveness amid increasingly intense
Adapun target utama yang ingin dicapai meliputi: competition. The main targets to be achieved include:
• Mewujudkan layanan perbankan yang mudah diakses, • Delivering banking services that are easily accessible
terintegrasi melalui pengembangan arsitektur API. and integrated through the development of API
architecture.
• Implementasi IT Service Management (ITSM) berbasis • Implementing IT Service Management (ITSM) based
Information Technology Infrastructure Library (ITIL) on the Information Technology Infrastructure Library
untuk meningkatkan efektivitas layanan internal dan (ITIL) to enhance the effectiveness of internal
efisiensi biaya operasional TI. services and improve the efficiency of IT operational
costs.
• Peningkatan keamanan di seluruh server, endpoint, • Enhancing security across all servers and endpoints,
dan assessment secara berkala untuk menutup as well as conducting periodic assessments to close
celah keamanan yang ada. existing security gaps.
• Pelatihan dan sertifikasi SDM di bidang Cloud, • Providing training and certification for IT human
Network, IT Security & Security Maturity serta capital in the areas of Cloud, Network, IT Security &
Project Management Security Maturity, and Project Management.
• Penyempurnaan kebijakan dan SOP TI agar selaras • Refining IT policies and Standard Operating
dengan IT Master Plan dan arah bisnis Bank Procedures (SOPs) to align with the IT Master Plan
and the Bank’s business direction.
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Tata Kelola
Perusahaan
Corporate Governance
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
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KOMITMEN, DASAR PENERAPAN, DAN PRINSIP
TATA KELOLA PERUSAHAAN
COMMITMENT, IMPLEMENTATION POLICY, AND PRINCIPLES OF
CORPORATE GOVERNANCE
Komitmen Commitment
Bank Artha Graha Internasional menunjukkan komitmen Bank Artha Graha Internasional demonstrates a strong
kuat dalam penerapan Tata Kelola Perusahaan yang Baik commitment to the implementation of Good Corporate
(Good Corporate Governance/GCG) sebagai bagian Governance (GCG) as an integral part of the Company’s
integral dari misi bisnis berkelanjutan Perseroan. Bank sustainable business mission. The Bank consistently applies
secara konsisten menerapkan prinsip-prinsip GCG seperti GCG principles, including transparency, accountability,
transparansi, akuntabilitas, responsibilitas, independensi, responsibility, independence, and fairness, in accordance
dan fairness, sesuai dengan regulasi Otoritas Jasa with the regulations of the Financial Services Authority and
Keuangan (OJK) dan praktik terbaik industri perbankan. best practices in the banking industry.
Perseroan mengintegrasikan GCG ke dalam struktur The Company integrates GCG into its organizational
organisasi, proses kerja, dan prosedur internal, melibatkan structure, business processes, and internal procedures,
seluruh jajaran mulai dari Dewan Komisaris hingga involving all levels of the organization, from the Board
manajemen. Perseroan telah menyusun Pedoman Kebijakan of Commissioners to management. The Company has
Perusahaan tentang GCG sejak 2014, yang mencakup established Corporate Governance Policy Guidelines
penanganan benturan kepentingan, fungsi kepatuhan, audit since 2014, which cover the management of conflicts of
internal-eksternal, serta manajemen risiko. Komitmen ini interest, the compliance function, internal and external
juga dibuktikan melalui penyesuaian substansi sesuai POJK audit functions, and risk management. This commitment
Nomor 17 Tahun 2023 dan penerapan talent management is further demonstrated through adjustments to the
untuk mendukung transformasi, sehingga meningkatkan substance in line with POJK Number 17 of 2023 and
kepercayaan pemangku kepentingan dan nilai perusahaan the implementation of talent management to support
secara jangka panjang. transformation, thereby enhancing stakeholder confidence
and long-term corporate value.
Dasar Penerapan Tata Kelola Perusahaan Basis for the Implementation of Corporate
Governance
Dasar Penerapan Tata Kelola Perusahaan di Bank Artha Graha The basis for the implementation of Good Corporate
Internasional mengacu pada peraturan dan ketentuan yang Governance (GCG) at Bank Artha Graha Internasional
berlaku di bidang pasar modal dan industri perbankan, antara refers to the prevailing laws and regulations in the capital
lain: market and banking industry, including the following:
Undang-Undang (UU) Republik Indonesia Laws of the Republic of Indonesia
1. UU No. 7 Tahun 1992 tentang Perbankan sebagaimana 1. Law Number 7 of 1992 on Banking, as amended by
telah diubah dengan UU No. 10 Tahun 1998 dan Law Number 10 of 1998 and partially amended by
sebagaimana telah diubah sebagian dengan UU No. 11 Law Number 11 of 2020 on Job Creation and Law
Tahun 2020 tentang Cipta Kerja dan UU No. 6 Tahun Number 6 of 2023 on the Stipulation of Government
2023 tentang Penetapan Peraturan Pemerintah Regulation in Lieu of Law Number 2 of 2022 on Job
Pengganti UU No. 2 Tahun 2022 tentang Cipta Kerja Creation into Law;
menjadi Undang- Undang;
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2. UU No. 40 Tahun 2007 tentang Perseroan Terbatas 2. Law Number 40 of 2007 on Limited Liability Companies,
sebagaimana telah diubah sebagian dengan UU No. 11 as partially amended by Law Number 11 of 2020 on Job
Tahun 2020 tentang Cipta Kerja dan UU No. 6 Tahun 2023 Creation and Law Number 6 of 2023 on the Stipulation
tentang Penetapan Peraturan Pemerintah Pengganti UU of Government Regulation in Lieu of Law Number 2 of
No. 2 Tahun 2022 tentang Cipta Kerja menjadi Undang- 2022 on Job Creation into Law;
Undang;
3. UU No. 14 Tahun 2008 tentang Keterbukaan Informasi; 3. Law Number 14 of 2008 on Public Information
dan Disclosure; and
4. UU No. 4 Tahun 2023 tentang Pengembangan dan 4. Law Number 4 of 2023 on the Development and
Penguatan Sektor Keuangan. Strengthening of the Financial Sector.
Peraturan dan Surat Edaran Otoritas Jasa Regulations and Circular Letters of the Financial
Keuangan (POJK dan SEOJK) Services Authority (POJK and SEOJK)
1. POJK No. 33/POJK.04/2014 tentang Direksi dan 1. POJK No. 33/POJK.04/2014 concerning the Board of
Dewan Komisaris Emiten atau Perusahaan Publik. Directors and Board of Commissioners of Issuers or
Public Companies.
2. POJK No. 34/POJK.04/2014 tentang Komite 2. POJK No. 34/POJK.04/2014 concerning the
Remunerasi dan Nominasi Emiten atau Perusahaan Nomination and Remuneration Committee of Issuers
Publik. or Public Companies.
3. POJK No.35/POJK.04/2014 tentang Sekretaris 3. POJK No. 35/POJK.04/2014 on Corporate Secretary
Perusahaan Emiten atau Perusahaan Publik. of Issuers or Public Companies.
4. POJK No. 8/POJK.04/2015 tentang Situs Web Emiten 4. POJK No. 8/POJK.04/2015 on Website of Issuers or
atau Perusahaan Publik. Public Companies.
5. POJK No. 21/POJK.04/2015 tentang Penerapan 5. POJK No. 21/POJK.04/2015 concerning the
Pedoman Tata Kelola Perusahaan Terbuka. Implementation of Corporate Governance Guidelines
for Public Companies.
6. POJK No. 31/POJK.04/2015 tentang Keterbukaan 6. POJK No. 31/POJK.04/2015 concerning Disclosure
atas Informasi atau Fakta Material oleh Emiten atau of Material Information or Facts by Issuers or Public
Perusahaan Publik. Companies.
7. SEOJK No. 32/SEOJK.04/2015 tentang Pedoman Tata 7. SEOJK No. 32/SEOJK.04/2015 concerning Corporate
Kelola Perusahaan Terbuka. Governance Guidelines for Public Companies.
8. POJK No. 55/POJK.04/2015 tentang Pembentukan 8. POJK No. 55/POJK.04/2015 concerning the
dan Pedoman Kerja Komite Audit. Establishment and Working Guidelines of the Audit
Committee.
9. POJK No.56/POJK.04/2015 tentang Pembentukan 9. POJK No. 56/POJK.04/2015 on the Establishment
dan Pedoman Penyusunan Piagam Unit Audit Internal. and Guidelines for the Preparation of Internal Audit
Unit Charter.
10. POJK No. 4/POJK.03/2016 tentang Penilaian Tingkat 10. POJK No. 4/POJK.03/2016 concerning the
Kesehatan Bank Umum. Assessment of the Soundness Level of Commercial
Banks.
11. POJK No. 18/POJK.03/2016 tentang Penerapan 11. POJK No. 18/POJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum. Implementation of Risk Management for Commercial
Banks.
12. POJK No. 27/POJK.03/2016 tentang Penilaian 12. POJK No. 27/POJK.03/2016 concerning Fit and Proper
Kemampuan dan Kepatutan bagi Pihak Utama Test for Key Parties of Financial Services Institutions.
Lembaga Jasa Keuangan.
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13. POJK No. 29/POJK.04/2016 tentang Laporan Tahunan 13. POJK No. 29/POJK.04/2016 concerning Annual
Emiten atau Perusahaan Publik. Reports of Issuers or Public Companies.
14. POJK No. 46/POJK.03/2017 tentang Pelaksanaan 14. POJK No. 46/POJK.03/2017 concerning the
Fungsi Kepatuhan Bank Umum. Implementation of the Compliance Function for
Commercial Banks.
15. POJK No. 1/POJK.03/2019 tentang Penerapan Fungsi 15. POJK No. 1/POJK.03/2019 concerning the
Audit Intern pada Bank Umum. Implementation of the Internal Audit Function in
Commercial Banks.
16. POJK No. 37/POJK.03/2019 tentang Transparansi dan 16. POJK No. 37/POJK.03/2019 on Transparency and
Publikasi Laporan Bank Publication of Bank Reports.
17. POJK No. 12/POJK.03/2021 tentang Bank Umum. 17. POJK No. 12/POJK.03/2021 concerning Commercial
Banks.
18. SEOJK No. 16/SEOJK.04/2021 tentang Bentuk dan Isi 18. SEOJK No. 16/SEOJK.04/2021 concerning the Form
Laporan Tahunan Emiten atau Perusahaan Publik. and Content of Annual Reports of Issuers or Public
Companies.
19. POJK No. 17 Tahun 2023 tentang Penerapan Tata 19. POJK No. 17 of 2023 concerning the Implementation
Kelola bagi Bank Umum. of Corporate Governance for Commercial Banks.
20. SEOJK No. 14/SEOJK.03/2025 tentang Penerapan 20. SEOJK No. 14/SEOJK.03/2025 concerning the
Tata Kelola Bagi Bank Umum. Implementation of Corporate Governance for
Commercial Banks.
Lain-Lain Others
1. Pedoman Umum Governansi Korporat Indonesia 1. General Guidelines for Indonesian Corporate
(PUGKI) dari Komite Nasional Kebijakan Governance Governance (PUGKI) from the National Committee
(KNKG); dan on Governance Policy (KNKG); and
2. Anggaran Dasar Perusahaan yang tertuang dalam 2. The Company’s Articles of Association as set forth
Akta Pernyataan Keputusan Rapat dan Perubahan in the Deed of Statement of Meeting Resolutions
Anggaran Dasar PT Bank Artha Graha Internasional and Amendments to the Articles of Association of
Tbk No. 06 tanggal 17 Juli 2024. PT Bank Artha Graha Internasional Tbk Number 06
dated July 17, 2024.
Prinsip Tata Kelola Perusahaan Principles of Corporate Governance
Penerapan prinsip GCG di Bank Artha Graha Internasional The implementation of GCG principles at Bank Artha
mencakup pada prinsip TARIF (keterbukaan; akuntabilitas; Graha Internasional encompasses the TARIF principles
tanggung jawab; independensi; dan kesetaraan dan (transparency, accountability, responsibility, independence,
kewajaran) yang mengacu pada POJK No. 17 Tahun 2023 and fairness) as stipulated in OJK Regulation Number 17 of
tentang Penerapan Tata Kelola bagi Bank Umum dan prinsip 2023 on the Implementation of Corporate Governance for
ETAK (perilaku beretika, transparansi, akuntabilitas dan Commercial Banks, as well as the ETAK principles (ethical
keberlanjutan) sesuai Pedoman Umum Governansi Korporat conduct, transparency, accountability, and sustainability)
Indonesia (PUGKI) yang dikeluarkan oleh Komite Nasional in accordance with the General Guidelines for Indonesian
Kebijakan Governance (KNKG). Corporate Governance (PUGKI) issued by the National
Committee on Governance Policy (KNKG).
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TARIF ETAK
Keterbukaan Perilaku Beretika
Bank mengungkapkan informasi terkait kinerja, kondisi keuangan
Dalam melaksanakan kegiatannya, Bank senantiasa
dan kegiatan pengelolaan perusahaan secara tepat waktu, mengedepankan kejujuran, memperlakukan semua pihak
memadai, jelas, akurat, dan dapat dipertanggungjawabkan, dengan hormat (respect), memenuhi komitmen, membangun
serta mudah diakses oleh Pemangku Kepentingan sesuai serta menjaga nilai-nilai moral dan kepercayaan secara
dengan haknya. konsisten. Korporasi memperhatikan kepentingan pemegang
saham dan pemangku kepentingan lainnya berdasarkan asas
Transparency kewajaran dan kesetaraan (fairness) dan dikelola secara
The Bank discloses information related to its performance, independen sehingga masing-masing organ perusahaan tidak
financial condition, and corporate management activities in saling mendominasi dan tidak dapat diintervensi oleh pihak lain.
a timely, adequate, clear, accurate, and accountable manner,
and ensures that such information is easily accessible to Ethical Conduct
stakeholders in accordance with their respective rights. In conducting its activities, the Bank consistently upholds
honesty, treats all parties with respect, fulfills its commitments,
and maintains moral values and trust. The Bank considers
the interests of shareholders and other stakeholders based
on the principles of fairness and equality, and is managed
independently so that each corporate organ does not
dominate or become subject to intervention by other parties.
Akuntabilitas Transparansi
Bank memiliki kebijakan terkait tugas, tanggung jawab dan Untuk menjaga objektivitas dalam menjalankan bisnis, Bank
wewenang yang jelas dari setiap organ dan karyawan yang menyediakan informasi yang material dan relevan dengan cara
diselaraskan dengan visi, misi, nilai-nilai perusahaan (corporate yang mudah diakses dan dipahami oleh pemangku kepentingan.
values), dan strategi Bank. Guna memastikan berjalannya Bank mengambil inisiatif untuk mengungkapkan tidak hanya
prinsip ini, Bank juga melaksanakan pengawasan internal masalah yang disyaratkan oleh peraturan perundang-undangan,
melalui sistem pengendalian internal yang efektif melalui 3 tetapi juga hal yang penting untuk pengambilan keputusan oleh
(tiga) tahapan pengendalian (tahap pengendalian: lini pertama, pemegang saham, kreditur dan pemangku kepentingan lainnya.
lini kedua dan lini ketiga).
Transparency
Accountability To maintain objectivity in conducting its business, the Bank
The Bank has clear policies regarding the duties, responsibilities, provides material and relevant information in a manner that
and authorities of each corporate organ and employee, aligned is easily accessible and understandable to stakeholders. The
with the Bank’s vision, mission, corporate values, and strategy. Bank takes the initiative to disclose not only matters required
To ensure the implementation of this principle, the Bank also by laws and regulations, but also information that is important
carries out internal oversight through an effective internal for decision-making by shareholders, creditors, and other
control system consisting of three lines of control (first line, stakeholders.
second line, and third line).
Tanggung Jawab Akuntabilitas
Bank memastikan bahwa seluruh organ tata kelola telah Bank dapat mempertanggungjawabkan kinerjanya secara
mengimplementasikan prinsip kehati-hatian dengan tunduk transparan dan wajar. Untuk itu Bank dikelola secara benar,
dan patuh pada peraturan perundang-undangan dan ketentuan terukur dan sesuai dengan kepentingan korporat dengan
otoritas yang berlaku. Selain itu, pemenuhan komitmen Bank tetap memperhitungkan kepentingan pemegang saham dan
ditunjukkan dengan kepedulian dalam melaksanakan tugas dan pemangku kepentingan. Akuntabilitas merupakan prasyarat
tanggung jawab sosial terhadap masyarakat dan kelestarian yang diperlukan untuk mencapai kinerja yang berkelanjutan.
lingkungan terutama di sekitar wilayah operasional.
Accountability
Responsibility The Bank is able to account for its performance in a transparent
The Bank ensures that all governance organs implement and fair manner. Accordingly, the Bank is managed properly,
prudential principles by complying with applicable laws, measurably, and in accordance with corporate interests
regulations, and the provisions of regulatory authorities. In while taking into account the interests of shareholders and
addition, the Bank demonstrates its commitment through stakeholders. Accountability is a prerequisite for achieving
active engagement in fulfilling its social responsibilities to the sustainable performance.
community and environmental sustainability, particularly in
areas surrounding its operational activities.
Independensi Keberlanjutan
Bank menjamin bahwa setiap organ tata kelola Perusahaan Bank mematuhi peraturan perundang-undangan serta
memegang teguh prinsip independensi dengan menghindari berkomitmen melaksanakan tanggung jawab terhadap
terjadinya dominasi oleh pihak tertentu, tidak akan masyarakat dan lingkungan agar berkontribusi pada
terpengaruh oleh kepentingan manapun, serta menghindari pembangunan berkelanjutan melalui kerjasama dengan semua
benturan kepentingan dan tekanan yang dapat memengaruhi pemangku kepentingan terkait untuk meningkatkan kehidupan
pengambilan keputusan agar dapat diambil secara objektif dan mereka dengan cara yang selaras dengan kepentingan bisnis
profesional. dan agenda pembangunan berkelanjutan.
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TARIF ETAK
Independence Sustainability
The Bank ensures that each corporate governance organ The Bank complies with applicable laws and regulations and is
upholds the principle of independence by avoiding domination committed to fulfilling its responsibilities toward society and the
by any particular party, remaining free from undue influence environment, thereby contributing to sustainable development
or interests, and preventing conflicts of interest and pressures through collaboration with all relevant stakeholders to improve
that may affect decision-making, thereby ensuring that their well-being in a manner aligned with business interests
decisions are made objectively and professionally. and the sustainable development agenda.
Kesetaraan dan Kewajaran
Bank senantiasa memberikan kesempatan yang sama bagi para
Pemangku Kepentingan untuk dapat memberikan masukan dan
menyampaikan opini demi kemajuan Bank yang disesuaikan
juga dengan kapasitas masing-masing Pemangku Kepentingan.
Selain itu, kesempatan yang sama juga diberikan Bank kepada
setiap karyawan dalam proses rekrutmen dan pengembangan
karier yang dilakukan secara adil dan setara serta membuka
akses terhadap informasi sesuai prinsip keterbukaan.
Equality and Fairness
The Bank provides equal opportunities for stakeholders to
offer input and express their opinions for the advancement of
the Bank, taking into account the respective capacities of each
stakeholder. In addition, the Bank provides equal opportunities
for all employees in recruitment and career development
processes carried out fairly and equitably, while also ensuring
access to information in accordance with the principle of
transparency.
Perseroan juga telah menerapkan 8 (delapan) prinsip The Company has also implemented 8 (eight) governance
governansi sesuai PUGKI, yaitu: principles in accordance with PUGKI, namely:
Prinsip 1: Direksi dan Dewan Komisaris menjalankan peran dan tanggung jawabnya secara independen untuk
Peran dan Tanggung Jawab menciptakan nilai yang berkelanjutan untuk kepentingan terbaik jangka panjang korporasi dan
Direksi dan Dewan Komisaris pemegang saham, dengan mempertimbangkan kepentingan para pemangku kepentingan.
Principle 1: The Board of Directors and the Board of Commissioners carry out their roles and responsibilities
Roles and independently to create sustainable value in the long-term interests of the corporation and its
Responsibilities of the shareholders, while taking into account the interests of stakeholders.
Board of Directors and
Board of Commissioners
Prinsip 2: Anggota Direksi dan anggota Dewan Komisaris dipilih dan ditetapkan sedemikian rupa sehingga
Komposisi dan komposisi Direksi sebagai organ pengelolaan dan komposisi Dewan Komisaris sebagai organ
Remunerasi Direksi dan pengawasan adalah beragam dan masing-masing terdiri dari para Direktur dan Komisaris yang
Dewan Komisaris memiliki komitmen, pengetahuan, kemampuan, pengalaman dan keahlian yang dibutuhkan untuk
memenuhi secara tepat peran pengelolaan Direksi dan peran pengawasan Dewan Komisaris.
Remunerasi dirancang untuk secara efektif menyelaraskan kepentingan anggota Direksi dan
anggota Dewan Komisaris dengan kepentingan jangka panjang korporasi dan penciptaan nilai yang
berkelanjutan.
Members of the Board of Directors and Board of Commissioners are selected and appointed in
Principle 2: a manner that ensures the composition of the Board of Directors as the managing body and the
Composition and Board of Commissioners as the supervisory body is diverse. Each consists of individuals with the
Remuneration of the commitment, knowledge, capability, experience, and expertise required to appropriately fulfill their
Board of Directors and respective management and supervisory roles.
Board of Commissioners
Remuneration is designed to effectively align the interests of members of the Board of Directors and
Board of Commissioners with the corporation’s long-term interests and sustainable value creation.
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Prinsip 3: Direksi dan Dewan Komisaris memiliki hubungan kerja yang erat, terbuka, konstruktif, profesional dan
Hubungan Kerja antara saling percaya untuk kepentingan terbaik korporasi.
Direksi dan Dewan
Komisaris
Principle 3: The Board of Directors and the Board of Commissioners maintain a close, open, constructive,
Working Relationship professional, and trust-based working relationship for the best interests of the corporation.
between the Board of
Directors and Board of
Commissioners
Prinsip 4: Bank memiliki komitmen untuk bertindak secara etis dan bertanggung jawab, menegakkan nilai-nilai
Perilaku Etis dan budaya organisasi.
Principle 4: The Bank is committed to acting ethically and responsibly, upholding organizational values and
Ethical Conduct culture.
Prinsip 5: Bank menjalankan praktik governansi korporat yang terintegrasi dengan penerapan sistem
Manajemen Risiko, pengendalian internal dan manajemen risiko, serta sistem manajemen kepatuhan yang efektif dalam
Pengendalian Intern rangka mendukung pencapaian sasaran, visi, misi, tujuan, maupun target kinerja korporat dalam
dan Kepatuhan menjalankan bisnis secara berintegritas.
Principle 5: The Bank integrates corporate governance practices with the implementation of internal control
Risk Management, systems, risk management, and an effective compliance management system to support the
Internal Control, and achievement of the Bank’s goals, vision, mission, objectives, and performance targets while
Compliance conducting business with integrity.
Prinsip 6:
Pengungkapan dan Bank membuat pengungkapan yang akurat dan tepat waktu mengenai semua hal yang material
Transparansi tentang korporasi.
Principle 6: The Bank ensures accurate and timely disclosure of all material information concerning the
Disclosure and corporation.
Transparency
Prinsip 7: Bank melindungi dan memfasilitasi pelaksanaan hak pemegang saham dan memastikan perlakukan
Hak-hak Pemegang Saham yang adil terhadap pemegang saham, termasuk pemegang saham minoritas. Semua pemegang
saham memiliki kesempatan untuk mendapatkan ganti rugi yang efektif atas pelanggaran hak-hak
mereka.
Principle 7: The Bank protects and facilitates the exercise of shareholder rights and ensures fair treatment
Shareholder Rights of all shareholders, including minority shareholders. All shareholders have the opportunity to seek
effective redress for violations of their rights.
Prinsip 8: Bank mengakui hak-hak pemangku kepentingan yang ditetapkan dalam peraturan perundang-
Hak-hak Pemangku undangan yang berlaku atau suatu perjanjian yang disepakati oleh korporasi dan mendorong kerja
Kepentingan sama aktif dengan pemangku kepentingan dalam menciptakan kekayaan, lapangan kerja, dan
keberlanjutan usaha yang sehat secara finansial.
Principle 8: The Bank recognizes stakeholder rights as stipulated in applicable laws and regulations or in
Stakeholder Rights agreements with the corporation, and encourages active cooperation with stakeholders in creating
wealth, employment, and financially sustainable business operations.
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PERKEMBANGAN PENERAPAN TATA KELOLA
PERUSAHAAN YANG BAIK DI LINGKUP PERUSAHAAN
COMMITMENT, IMPLEMENTATION POLICY, AND PRINCIPLES OF
CORPORATE GOVERNANCE
Roadmap Peningkatan Kualitas Penerapan Roadmap for Enhancing the Quality of GCG
GCG Implementation
Bank Artha Graha Internasional telah menyusun Bank Artha Graha Internasional has developed a GCG
Roadmap GCG untuk memberikan gambaran menyeluruh Roadmap to provide a comprehensive overview of various
terhadap berbagai aspek tata kelola perusahaan yang corporate governance aspects that require improvement,
perlu ditingkatkan serta untuk menumbuhkan komitmen as well as to foster Management’s commitment to
Manajemen dalam menerapkan GCG yang kemudian implementing GCG, which is continuously followed by
senantiasa diikuti dengan langkah penyempurnaan refinement measures and consistent implementation.
dan konsistensi penerapannya. Gambaran pelaksanaan The progress of such implementation is measured
tersebut diukur melalui pelaksanaan self assessment through periodic self-assessments, the results of which
yang dilakukan secara berkala, yang hasilnya dijadikan serve as a reference for designing programs to improve
acuan untuk melakukan program-program perbaikan the quality of GCG implementation in subsequent
kualitas penerapan di periode-periode berikutnya. periods.
Self-Assessment Kualitas Penerapan GCG Self-Assessment of the Quality of GCG
Implementation
Self-assessment atas kualitas penerapan GCG dilakukan A self-assessment of the quality of GCG implementation is
secara periodik setiap semester, yaitu pada bulan Juni conducted periodically every semester, namely in June and
dan Desember di tahun berjalan. Penilaian ini bertujuan December of the relevant year. This assessment aims to
untuk memetakan kekuatan (strength) dan kelemahan map the strengths and weaknesses of GCG implementation
penerapan GCG di Bank Artha Graha Internasional yang at Bank Artha Graha Internasional, reviewed from 3 (three)
ditinjau dari 3 (tiga) aspek, antara lain: aspects, as follows:
1. Governance Structure 1. Governance Structure
Penilaian governance structure bertujuan untuk The assessment of governance structure aims to
menilai kecukupan struktur dan infrastruktur evaluate the adequacy of the Bank’s governance
tata kelola Bank agar proses pelaksanaan prinsip structure and infrastructure so that the process of
GCG menghasilkan outcome yang sesuai dengan implementing GCG principles produces outcomes
harapan stakeholders Perseroan. Yang termasuk in line with the expectations of the Company’s
dalam struktur tata kelola Perseroan adalah Dewan stakeholders. The Company’s governance structure
Komisaris, Direksi, Komite dan satuan kerja pada includes the Board of Commissioners, the
Perseroan. Adapun yang termasuk infrastruktur Board of Directors, Committees, and work units
tata kelola Perseroan antara lain adalah kebijakan within the Bank. The governance infrastructure
dan prosedur, sistem informasi manajemen serta includes, among others, policies and procedures,
tugas pokok dan fungsi masing-masing struktur management information systems, as well as the
organisasi. main duties and functions of each organizational
structure.
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2. Governance Process 2. Governance Process
Penilaian governance process bertujuan untuk The governance process assessment aims to
menilai efektivitas proses penerapan prinsip tata evaluate the effectiveness of the implementation of
kelola yang baik yang didukung oleh kecukupan Good Corporate Governance principles, supported
struktur dan infrastruktur tata kelola Perseroan by the adequacy of the Bank’s governance structure
sehingga menghasilkan outcome yang sesuai and infrastructure, in order to produce outcomes that
dengan harapan Stakeholders Perseroan. meet the expectations of the Bank’s stakeholders.
3. Governance Outcome 3. Governance Outcome
Penilaian governance outcome bertujuan untuk menilai The governance outcome assessment aims to evaluate
kualitas outcome yang memenuhi harapan stakeholders the quality of outcomes that meet stakeholders’
yang merupakan hasil proses pelaksanaan prinsip expectations, resulting from the implementation of
tata kelola yang baik yang didukung oleh kecukupan Good Corporate Governance principles supported
struktur dan infrastruktur tata kelola Perseroan. Yang by the adequacy of the Bank’s governance structure
termasuk dalam outcome mencakup aspek kualitatif and infrastructure. These outcomes include both
dan aspek kuantitatif, antara lain yaitu: qualitative and quantitative aspects, among others:
a. Kecukupan transparansi laporan; a. Adequacy of report transparency;
b. Kepatuhan terhadap ketentuan peraturan b. Compliance with applicable laws and regulations;
perundang-undangan;
c. Perlindungan konsumen; c. Consumer protection;
d. Objektivitas dalam melakukan penilaian d. Objectivity in conducting assessments or audits;
(assessment) atau audit;
e. Kinerja Perseroan seperti rentabilitas, efisiensi, e. Bank performance such as profitability, efficiency,
dan permodalan; dan/atau and capital adequacy; and/or
f. Peningkatan/penurunan kepatuhan terhadap f. Improvement/deterioration in compliance with
ketentuan yang berlaku dan penyelesaian applicable regulations and the resolution of
permasalahan yang dihadapi Bank seperti fraud, issues faced by the Bank, such as fraud, violations
pelanggaran BMPK, pelanggaran ketentuan terkait of the Legal Lending Limit (BMPK), and violations
laporan Perseroan kepada regulator. of provisions related to the Bank’s reporting to
regulators.
Self-Assessment yang dilakukan meliputi 16 (enam The self-assessment covers 16 (sixteen) factors in
belas) faktor penilaian penerapan tata kelola yang evaluating the implementation of governance, including:
meliputi:
1. Pelaksanaan tugas, tanggung jawab, dan wewenang 1. Implementation of the duties, responsibilities, and
Direksi; authorities of the Board of Directors;
2. Pelaksanaan tugas, tanggung jawab, dan wewenang 2. Implementation of the duties, responsibilities, and
Dewan Komisaris; authorities of the Board of Commissioners;
3. Kelengkapan dan pelaksanaan tugas komite; 3. Adequacy and implementation of the duties of
committees;
4. Penanganan benturan kepentingan; 4. Handling of conflicts of interest;
5. Penerapan fungsi kepatuhan; 5. Implementation of the compliance function;
6. Penerapan fungsi audit intern; 6. Implementation of the internal audit function;
7. Penerapan fungsi audit ekstern; 7. Implementation of the external audit function;
8. Penerapan manajemen risiko termasuk sistem 8. Implementation of risk management, including the
pengendalian intern; internal control system;
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9. Pemberian remunerasi; 9. Provision of remuneration;
10. Penyediaan dana kepada pihak terkait dan 10. Provision of funds to related parties and large
penyediaan dana besar; exposures;
11. Integritas pelaporan dan sistem teknologi informasi; 11. Integrity of reporting and information technology
systems;
12. Rencana strategis Bank; 12. The Bank’s strategic plan;
13. Aspek pemegang saham; 13. Shareholder aspects;
14. Penerapan strategi anti fraud, termasuk anti 14. Implementation of anti-fraud strategies, including
penyuapan; anti-bribery measures;
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. Penerapan tata kelola dalam KUB. 16. Implementation of governance within the Banking
Business Group (KUB).
Pihak Yang Melakukan Assessment Parties Conducting the Assessment
Proses penilaian self-assessment atas kualitas The self-assessment process on the quality of GCG
penerapan GCG di Bank melibatkan seluruh Dewan implementation at the Bank involves all members of
Komisaris, Direksi dan unit kerja yang terkait dengan the Board of Commissioners, the Board of Directors,
faktor penilaian tata kelola dimaksud. and work units related to the relevant governance
assessment factors.
Skor Penilaian Assessment Score
Kesimpulan Umum atas Hasil Penilaian Mandiri (Self- The general conclusion on the results of the Bank’s
Assessment) Penerapan Good Corporate Governance Good Corporate Governance self-assessment for the
Bank pada tahun 2025 adalah sebagai berikut: year 2025 is as follows:
Hasil Self-Assessment Periode Januari - Juni 2025
Self-Assessment Results for January - June 2025
Hasil Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola
Self-Assessment Results on Governance Implementation
Peringkat Definisi Peringkat
Rating Rating Definition
Mencerminkan Manajemen Bank telah melakukan penerapan Tata Kelola yang secara umum Baik.
Hal ini tercermin dari pemenuhan yang memadai atas prinsip Tata Kelola. Dalam hal terdapat
kelemahan penerapan prinsip Tata Kelola, secara umum kelemahan tersebut kurang signifikan dan
dapat diselesaikan dengan tindakan normal oleh Manajemen Bank.
2
This rating reflects that the Bank’s Management has generally implemented Good Governance
practices. This is evidenced by the adequate fulfillment of governance principles. Any weaknesses
identified in the application of governance principles are generally not significant and can be
addressed through the Bank’s normal course of management actions.
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Hasil Self-Assessment Periode Juli - Desember 2025
Self-Assessment Results for July - December 2025
Hasil Penilaian Sendiri (Self-Assessment) Penerapan Tata Kelola
Self-Assessment Results on Governance Implementation
Peringkat Definisi Peringkat
Rating Rating Definition
Mencerminkan Manajemen Bank telah melakukan penerapan Tata Kelola yang secara umum Baik.
Hal ini tercermin dari pemenuhan yang memadai atas prinsip Tata Kelola. Dalam hal terdapat
kelemahan penerapan prinsip Tata Kelola, secara umum kelemahan tersebut kurang signifikan dan
dapat diselesaikan dengan tindakan normal oleh Manajemen Bank.
2
This rating reflects that the Bank’s Management has generally implemented Good Governance
practices. This is evidenced by the adequate fulfillment of governance principles. Any weaknesses
identified in the application of governance principles are generally not significant and can be
addressed through the Bank’s normal course of management actions.
STRUKTUR DAN PROSES TATA KELOLA
GOVERNANCE STRUCTURE AND PROCESS
Struktur tata kelola Bank Artha Graha Internasional The governance structure of Bank Artha Graha Internasional
dibentuk untuk mendukung pelaksanaan prinsip-prinsip is established to support the effective implementation
tata kelola perusahaan yang baik sehingga dapat berjalan of good corporate governance principles in a systematic
secara sistematis dan terstruktur. Organ pendukung and well-structured manner. The supporting organs for
pelaksanaan tata kelola di Bank memiliki peran dan governance implementation within the Bank have clear roles
tanggung jawab yang jelas sehingga tercipta mekanisme and responsibilities, thereby creating an effective check and
kontrol check and balance. balance control mechanism.
RUPS
GMS
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Komite Audit Komite Pemantau Risiko Komite Remunerasi dan
Audit Committee Risk Monitoring Committee Nominasi
Remuneration and Nomination Committee
Komite Pengarah
Komite Kredit Komite ALCO Komite Manajemen Komite Human Komite Kebijakan Komite Produk
Teknologi Informasi
Credit Committee ALCO Committee Risiko Information Technology Steering
Capital Perkreditan Product Committee
Risk Management Committee Human Capital Committee Credit Policy Committee
Committee
Infrastruktur:
Infracstructure:
Peraturan Perusahaan, Kode Etik, Kebijakan dan Prosedur Organ Utama Organ Pendukung
Company Regulations, Code of Conduct, Policies, and Procedures Main Organ Supporting Organ
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Berdasarkan Undang-Undang Nomor 40 Tahun 2007 Based on Law Number 40 of 2007 concerning Limited
tentang Perseroan Terbatas dan Peraturan Otoritas Liability Companies, the Financial Services Authority
Jasa Keuangan tentang Penerapan Tata Kelola bagi (OJK) Regulation on the Implementation of Governance
Bank Umum serta Anggaran Dasar Bank, struktur GCG for Commercial Banks, and the Bank’s Articles of
Bank Artha Graha Internasional terdiri dari 3 (tiga) organ Association, the GCG structure of Bank Artha Graha
utama, yaitu: Internasional consists of 3 (three) main organs, namely:
1. RUPS adalah organ yang mempunyai wewenang 1. The General Meeting of Shareholders (GMS) is the
yang tidak dapat diberikan kepada Direksi atau organ that has authority not vested in the Board of
Dewan Komisaris dalam batas yang ditentukan Directors or the Board of Commissioners within the
dalam Undang-Undang dan/atau Anggaran Dasar; limits stipulated in the Law and/or the Articles of
Association;
2. Dewan Komisaris adalah organ yang bertugas 2. The Board of Commissioners is the organ tasked
melakukan pengawasan secara umum dan/atau with conducting general and/or specific supervision
khusus sesuai dengan Anggaran Dasar serta in accordance with the Articles of Association and
memberi nasihat kepada Direksi; dan providing advice to the Board of Directors; and
3. Direksi adalah organ yang berwenang dan bertanggung 3. The Board of Directors is the organ authorized and
jawab penuh atas pengurusan Perseroan untuk fully responsible for the management of the Company
kepentingan Perseroan, sesuai dengan maksud dan in the interest of the Company, in accordance with
tujuan Perseroan serta mewakili Perseroan, sesuai the Company’s purposes and objectives, and for
dengan ketentuan Anggaran Dasar. representing the Company in accordance with the
provisions of the Articles of Association.
Sistem kepengurusan Bank menganut model 2 (dua) The Bank’s governance system adopts a 2 (two) board
badan atau two tier system, yaitu Dewan Komisaris dan system or a two-tier system, namely the Board of
Direksi dengan kewenangan dan tanggung jawab yang Commissioners and the Board of Directors, with clear
jelas sesuai fungsinya masing-masing sebagaimana authorities and responsibilities in accordance with their
diamanatkan dalam peraturan dan perundang-undangan respective functions as mandated by prevailing laws
serta Anggaran Dasar. and regulations and the Articles of Association.
Dalam pelaksanaan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, the Board
Dewan Komisaris dibantu oleh organ pendukung yang of Commissioners is assisted by supporting organs
dibentuk sesuai peraturan perundang-undangan yang established in accordance with prevailing laws and
berlaku. Terdapat 3 (tiga) komite yang berada di bawah regulations. There are 3 (three) committees under the
Dewan Komisaris, yaitu: Komite Audit, Komite Pemantau Board of Commissioners, namely the Audit Committee,
Risiko dan Komite Remunerasi dan Nominasi. the Risk Monitoring Committee, and the Remuneration
and Nomination Committee.
Selanjutnya, Direksi didukung oleh 7 (tujuh) komite yang Furthermore, the Board of Directors is supported by
berada di bawah Direksi yaitu: Komite Kredit, Komite 7 (seven) committees under the Board of Directors,
ALCO, Komite Manajemen Risiko, Komite Pengarah namely the Credit Committee, the Asset and Liability
Teknologi Informasi, Komite Human Capital, Komite Committee (ALCO), the Risk Management Committee,
Kebijakan Perkreditan dan Komite Produk. the Information Technology Steering Committee, the
Human Capital Committee, the Credit Policy Committee,
and the Product Committee.
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Proses Tata Kelola Governance Process
Proses tata kelola mencerminkan mekanisme penerapan The governance process reflects the mechanism for
prinsip tata kelola perusahaan yang didukung oleh implementing corporate governance principles, supported
kecukupan struktur dan infrastruktur, sehingga mampu by adequate structure and infrastructure, thereby enabling
menciptakan hasil tata kelola yang efektif dan memenuhi the achievement of effective governance outcomes that
ekspektasi pemangku kepentingan. Bank senantiasa meet stakeholders’ expectations. The Bank consistently
memastikan penerapan GCG dapat berjalan sesuai ensures that the implementation of GCG is carried out in
dengan peraturan perundang-undangan dan Best accordance with prevailing laws and regulations and best
Practice dengan memberlakukan beberapa kebijakan practices by adopting several policies (soft structure)
(soft structure) yang berkaitan dengan penerapan related to GCG implementation, namely:
GCG, yaitu:
1. Pedoman Kerja Dewan Komisaris dan Direksi; 1. Rules of Procedure of the Board of Commissioners
and the Board of Directors;
2. Pedoman Kerja Komite; 2. Rules of Procedure of Committees;
3. Kode Etik; 3. Code of Ethics;
4. Kebijakan Manajemen Risiko; dan 4. Risk Management Policy; and
5. Piagam Audit. 5. Audit Charter.
Dalam rangka memastikan penerapan GCG yang efektif, In order to ensure the effective implementation of GCG, Bank
Bank Artha Graha Internasional melaksanakan mekanisme Artha Graha Internasional applies GCG mechanisms within a
GCG dalam suatu tatanan yang mengintegrasikan seluruh framework that integrates all governance organs with a clear
organ tata kelola dengan pembagian tugas, wewenang, division of duties, authorities, and responsibilities. The Bank’s
dan tanggung jawab yang jelas. Mekanisme tata kelola governance mechanism is illustrated as follows:
Bank digambarkan sebagai berikut:
Menetapkan fungsi Menetapkan strategi dan
pengendalian yang efektif sasaran Bank
Determining effective Determining Bank’s strategies
management function and targets
Alokasi wewenang, tugas dan Melakukan pemilihan dan
tanggung jawab organ Bank yang pengawasan Human Capital
Melindungi kepentingan efektif yang efektif
Nasabah, serta memenuhi
Effective allocation of authority, Effective Human Capital
kepentingan Pemegang Saham
dan Pemangku Kepentingan
duties, and responsibilities of the selection and monitoring
lainnya Bank’s organs
Protecting customer’s needs,
and fulfilling interests of Melakukan pengelolaan Bank
Shareholders and other yang profesional
Stakeholders Managing Bank
professionally
Memadukan budaya, kegiatan, usaha, dan perilaku menjalankan kegiatan usaha yang aman dan sehat, dengan
integritas dan patuh terhadap peraturan perundang-undangan
Combining culture, activity, effort, and behavior to conduct business activities that are safe and healthy, with integrity
and compliance with the laws and regulations
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RAPAT UMUM PEMEGANG SAHAM
GENERAL MEETING OF SHAREHOLDERS
Rapat Umum Pemegang Saham (RUPS) adalah organ The General Meeting of Shareholders (GMS) is the
tertinggi dalam struktur Tata Kelola Bank, yang memiliki highest organ in the Bank’s governance structure,
hak dan kewenangan yang tidak dimiliki oleh Dewan possessing rights and authorities not held by the Board
Komisaris dan Direksi dalam batasan yang ditentukan of Commissioners or the Board of Directors, within
oleh ketentuan peraturan perundang-undangan dan the limits set forth by applicable laws and regulations
Anggaran Dasar Perseroan. RUPS merupakan wadah and the Company’s Articles of Association. The GMS
bagi pemegang saham untuk mengambil keputusan dan serves as a forum for shareholders to make decisions
menggunakan haknya dalam mengemukakan pendapat and exercise their rights to express opinions and obtain
dan memperoleh informasi terkait Bank. Keputusan information regarding the Bank. Decisions made at the
yang diambil dalam RUPS dilakukan secara wajar dan GMS are conducted in a reasonable and transparent
transparan berdasarkan kepentingan Bank. manner in the best. interests of the Bank.
Dasar Hukum Legal Basis
Dalam menyelenggarakan RUPS, Bank mengacu pada In conducting the General Meeting of Shareholders
berbagai peraturan dan ketentuan antara lain: (GMS), the Bank refers to various regulations and
provisions, including:
1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 concerning Limited Liability
Terbatas; Companies;
2. Peraturan OJK No. 15/POJK.04/2020 tentang Rencana 2. OJK Regulation No. 15/POJK.04/2020 concerning
dan penyelenggaraan Rapat Umum Pemegang Saham the Plan and Implementation of the General Meeting
Perusahaan Terbuka; of Shareholders for Public Companies;
3. Peraturan OJK No. 16/POJK.04/2020 tentang Pelaksanaan 3. OJK Regulation No. 16/POJK.04/2020 concerning
Rapat Umum Pemegang Saham Perusahaan Terbuka the Implementation of the General Meeting of
Secara Elektronik; Shareholders for Public Companies Electronically;
4. Akta Pernyataan Keputusan Rapat Perubahan 4. Deed of Resolution of the Meeting on the Amendment
Anggaran Dasar No. 06 Tahun 2024 tanggal 17 Juli of the Articles of Association No. 06 of 2024 dated July
2024 tentang Perubahan Anggaran Dasar PT Bank 17, 2024, concerning the Amendment of the Articles of
Artha Graha Internasional Tbk; dan Association of PT Bank Artha Graha Internasional Tbk;
and
5. Akta Pernyataan Keputusan Rapat Perubahan 5. Deed of Statement of Meeting Resolutions on
Anggaran Dasar No. 18 Tahun 2025 tanggal 26 Juni Amendments to the Articles of Association No. 18 of
2025 tentang Perubahan Anggaran Dasar PT Bank 2025 dated 26 June 2025 concerning Amendments
Artha Graha Internasional Tbk. to the Articles of Association of PT Bank Artha Graha
Internasional Tbk.
Jenis RUPS Type of GMS
Bank mengenal 2 (dua) jenis RUPS, yaitu: Bank recognizes 2 (two) types of GMS, namely:
1. RUPS Tahunan 1. Annual GMS
RUPS ini dilaksanakan paling lambat 6 (enam) bulan The AGMS must be held no later than 6 (six)
setelah berakhirnya tahun buku. Agenda utama RUPS months after the end of the financial year. The main
Tahunan terdiri dari pengajuan Laporan Keuangan agenda of the AGMS includes the submission of
dan Laporan Tahunan dari Direksi untuk disahkan the Financial Statements and the Annual Report by
dan disetujui oleh Pemegang Saham, melakukan the Board of Directors for approval and ratification
penunjukan Kantor Akuntan Publik untuk tahun by the Shareholders, the appointment of a Public
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depan, memutuskan penggunaan laba, penetapan Accounting Firm for the following year, decisions
gaji dan tunjangan anggota Direksi serta gaji atau on profit distribution, determination of salaries
honorarium dan tunjangan anggota Dewan Komisaris, and allowances for the members of the Board of
mengangkat atau memberhentikan anggota Direksi Directors and the Board of Commissioners, the
atau anggota Dewan Komisaris dan memutuskan hal- appointment or dismissal of members of the Board
hal lain yang diperlukan. of Directors or the Board of Commissioners, and any
other necessary matters.
2. RUPS Luar Biasa 2. Extraordinary GMS
Pelaksanaan RUPS Luar Biasa dapat diselenggarakan The EGMS can be convened at any time as
kapan saja sesuai keperluan Perseroan oleh Direksi needed by the Company’s Board of Directors or
ataupun Dewan Komisaris, atas permintaan dari Board of Commissioners, upon the request of the
Pemegang Saham. Shareholders.
Tata Cara Penyelenggaraan RUPS Procedures for Organizing GMS
Tata cara pelaksanaan RUPS di Bank Artha Graha The procedures for conducting the GMS at Bank Artha
Internasional sesuai Anggaran Dasar dilaksanakan Graha Internasional, in accordance with the Articles of
sebagai berikut: Association, are as follows:
1. Penyampaian rencana penyelenggaraan RUPS 1. Submission of the GMS plan to the Financial Services
kepada Otoritas Jasa Keuangan dilakukan selambat- Authority (OJK) must be made no later than 5 (five)
lambatnya 5 (lima) hari kerja sebelum pengumuman working days prior to the GMS announcement;
RUPS;
2. Pengumuman RUPS kepada para Pemegang Saham 2. Announcement of the GMS to Shareholders must
paling lambat 14 (empat belas) hari sebelum be made at the latest 14 (fourteen) days prior to
pemanggilan RUPS, tidak termasuk tanggal the GMS invitation date, excluding the dates of the
pengumuman dan pemanggilan RUPS; announcement and the invitation;
3. Pemanggilan RUPS paling lambat 21 (dua puluh 3. The GMS invitation must be issued no later than 21
satu) hari sebelum tanggal RUPS dengan tidak (twenty-one) days prior to the GMS date, excluding
memperhitungkan tanggal pemanggilan dan the dates of the invitation and the GMS itself;
pelaksanaan RUPS;
4. Penyampaian bukti pengumuman dan pemanggilan 4. Submission of evidence of the GMS announcement
RUPS kepada Otoritas Jasa Keuangan paling lambat 2 and invitation to the Financial Services Authority
(dua) hari kerja setelah penerbitan pengumuman dan must be made no later than 2 (two) working days
pemanggilan; dan after the issuance of the announcement and
invitation; and
5. Kewajiban melakukan pengumuman, pemanggilan, 5. The obligation to publish announcements,
ralat pemanggilan, pemanggilan ulang, dan invitations, corrections to invitations, re-invitations,
pengumuman ringkasan risalah RUPS sebagaimana and GMS summary minutes-as stipulated in the
dimaksud dalam Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation-must be
ini, bagi Perusahaan Terbuka yang sahamnya tercatat fulfilled by Public Companies with shares listed
pada bursa efek wajib dilakukan melalui paling sedikit: on a stock exchange through at least the following
platforms:
a. situs web penyedia e-RUPS; a. the e-GMS provider’s website;
b. situs web bursa efek; dan b. the stock exchange’s website; and
c. situs web Perusahaan Terbuka. c. the Public Company’s website.
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Penyajian informasi terkait RUPS disajikan dalam Information related to the GMS must be presented in
Bahasa Indonesia dan bahasa asing, dengan ketentuan both Indonesian and a foreign language, with the foreign
bahasa asing yang digunakan paling sedikit Bahasa language being at least English and containing the same
Inggris dan memuat informasi yang sama sebagaimana information as that published in Indonesian.
pengumuman yang menggunakan Bahasa Indonesia.
Sistem Penyelenggaraan Rapat Meeting Organization System
Penyelenggaraan RUPS secara elektronik atau e-RUPS The implementation of the General Meeting of
merupakan sistem atau sarana elektronik yang Shareholders electronically, or e-GMS, refers to an
digunakan untuk mendukung penyelenggaraan RUPS. electronic system or platform used to facilitate the
Melalui penyelenggaraan RUPS ini diharapkan mampu conduct of the GMS. This approach is expected to
meningkatkan praktik tata kelola yang baik bagi Bank enhance the Bank’s governance practices, thereby
Artha Graha Internasional sehingga dapat semakin strengthening shareholder confidence in Bank Artha
meningkatkan kepercayaan Pemegang Saham terhadap Graha Internasional and ultimately contributing
Bank, dan pada akhirnya membawa dampak positif positively to the Bank’s sustainability.
terhadap keberlangsungan Bank.
Pelaksanaan RUPS Tahun 2025 Implementation of the GMS in 2025
Sepanjang tahun 2025, Bank Artha Graha Internasional Throughout 2025, Bank Artha Graha Internasional held
telah menyelenggarakan 2 (dua) RUPS, yaitu RUPS 2 (two) General Meetings of Shareholders, namely the
Tahunan (RUPST) dan RUPS Luar Biasa (RUPSLB) yang Annual General Meeting of Shareholders (AGMS) and the
diselenggarakan pada 26 Juni 2025, bertempat di Ruang Extraordinary General Meeting of Shareholders (EGMS),
Flores A, Lobby Level Hotel Borobudur Jakarta, Jalan which were convened on June 26, 2025, at the Flores
Lapangan Banteng Selatan Nomor 1, Pasar Baru, Jakarta A Room, Lobby Level, Hotel Borobudur Jakarta, Jalan
Pusat 10710. Adapun mata acara dan keputusan RUPST Lapangan Banteng Selatan No. 1, Pasar Baru, Central
dan RUPSLB tahun 2025 adalah sebagai berikut: Jakarta 10710. The agendas and resolutions of the 2025
AGMS and EGMS are as follows:
Mata Acara Rapat Meeting Agenda’s
Agenda RUPST adalah sebagai berikut: The agendas of the AGMS were as follows:
1. Persetujuan Laporan Tahunan, termasuk pengesahan 1. Approval of the Annual Report, including ratification
Laporan Keuangan dan Laporan Tugas Pengawasan of the Financial Statements and the Supervisory
Dewan Komisaris Perseroan Tahun Buku 2024; Report of the Board of Commissioners of the
Company for the fiscal year 2024;
2. Penetapan penggunaan Laba Bersih Perseroan Tahun 2. Determination of the appropriation of the
Buku 2024; Company’s Net Profit for the fiscal year 2024;
3. Penunjukan Kantor Akuntan Publik Tahun Buku 2025; 3. Appointment of a Public Accounting Firm for the
fiscal year 2025;
4. Penetapan gaji dan tunjangan anggota Direksi serta 4. Determination of the salaries and benefits of the
gaji atau honorarium dan tunjangan anggota Dewan members of the Board of Directors as well as the
Komisaris; salaries or honoraria and benefits of the members
of the Board of Commissioners;
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5. Persetujuan atas Rencana Aksi Pemulihan (Recovery Plan) 5. Approval of the Company’s Recovery Plan and
dan Rencana Resolusi (Resolution Plan) Perseroan; dan Resolution Plan; and
6. Perubahan Susunan Kepengurusan Perseroan. 6. Changes to the composition of the Company’s management.
Agenda RUPSLB adalah sebagai berikut: The agenda of the EGMS was as follows:
1. Persetujuan Perubahan Anggaran Dasar Perseroan. 1. Approval of amendments to the Company’s Articles
of Association.
Dewan Komisaris dan Direksi Perseroan yang Board of Commissioners and Board of Directors
Hadir dalam Rapat Present at the Meeting
Dewan Komisaris:
Board of Commissioners:
Komisaris Utama/Komisaris Independen Bapak/Mr. Kiki Syahnakri
President Commissioner/Independent Commissioner
Komisaris Independen Ibu/Mrs. Elizawatie Simon
Independent Commissioner
Komisaris Independen Ibu/Mrs. Pesta Uli Sitanggang
Independent Commissioner
Direksi:
Board of Directors:
Direktur Utama Bapak/Mr. Andy Kasih
President Director
Wakil Direktur Utama Ibu/Mrs. Christina Harapan
Vice President Director
Direktur Bapak/Mr. Indrastomo Nugroho
Director
Direktur Bapak/Mr. Handoyo Soedirdja
Director
Pimpinan Rapat Meeting Chairperson
Rapat dipimpin oleh Bapak Kiki Syahnakri, selaku The meeting was chaired by Mr. Kiki Syahnakri, in his
Komisaris Utama/Komisaris Independen Perseroan capacity as President Commissioner/Independent
berdasarkan Keputusan Dewan Komisaris No. 001/KOM- Commissioner of the Company, based on the Resolution
BAGI/VI/2025 tanggal 20 Juni 2025. of the Board of Commissioners No. 001/KOM-BAGI/
VI/2025 dated June 20, 2025.
Kehadiran Pemegang Saham Shareholders’ Attendance
Rapat telah dihadiri oleh para pemegang saham dan The meeting was attended by shareholders and their duly
kuasa pemegang saham yang sah, berdasarkan Daftar authorized proxies. Based on the Shareholders Register
Pemegang Saham yang dikeluarkan oleh PT Raya Saham issued by PT Raya Saham Registra as the Company’s
Registra selaku Biro Administrasi Efek Perseroan adalah Securities Administration Bureau, attendance was as
sebagai berikut: follows:
1. RUPST : 18.697.616.852 saham, atau mewakili 1. AGMS : 18,697,616,852 shares, representing
92,4553% dari 20.223.412.907 saham; 92.4553% of the total 20,223,412,907
dan shares; and
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2. RUPSLB : 18.697.606.352 saham, atau mewakili 2. EGMS : 18,697,606,352 shares, representing
92,4552% dari 20.223.412.907 saham. 92.4552% of the total 20,223,412,907
shares.
Pihak Independen Independent Party
Rapat juga dihadiri oleh Christina Susanto, S.H., M. Kn. The meeting was also attended by Christina Susanto,
dan PT Raya Saham Registra selaku pihak independen S.H., M. Kn. and PT Raya Saham Registra as an
yang bertugas sebagai penghitung suara jika independent party appointed to act as the vote
pengambilan keputusan dilakukan melalui mekanisme counter should decisions be taken through a voting
voting. mechanism.
Pengajuan Pertanyaan dan/atau Pendapat Submission of Questions and/or Opinions
Pemegang saham dan kuasa pemegang saham diberi Shareholders and their duly authorized proxies were
kesempatan untuk mengajukan pertanyaan dan/ given the opportunity to submit questions and/or
atau pendapat untuk tiap mata acara Rapat, terdapat express opinions for each agenda item of the Meeting.
pemegang saham yang mengajukan pertanyaan untuk A shareholder submitted a question for the First Agenda
Mata Acara Rapat Pertama yaitu oleh Tuan Ivander Item, namely Mr. Ivander Jonathan Kim, as the holder/
Jonathan Kim, selaku pemegang/pemilik 800 saham owner of 800 shares in the Company.
dalam Perseroan.
Mekanisme Pengambilan Keputusan Decision-Making Mechanism
Pengambilan keputusan seluruh mata acara Rapat Decisions on all agenda items of the Meeting were made
dilakukan berdasarkan musyawarah untuk mufakat, through deliberation to reach consensus. In the event
dalam hal musyawarah untuk mufakat tidak tercapai, that consensus could not be reached, decisions were
pengambilan keputusan dilakukan dengan pemungutan made by voting.
suara.
Keputusan Rapat RUPS Tahunan Resolutions of the Annual General Meeting of
Shareholders
Mata Acara Rapat Pertama
First Meeting Agenda
Persetujuan Laporan Tahunan, termasuk pengesahan Laporan Keuangan dan Laporan Tugas Pengawasan Dewan Komisaris
Perseroan Tahun Buku 2024;
Approval of the Annual Report, including ratification of the Financial Statements and the Supervisory Report of the Board of
Commissioners of the Company for the fiscal year 2024.
Pengambilan Keputusan Abstain: nihil
Decision-making Tidak Setuju: 16.300 saham
Setuju: 18.697.600.552 saham
Total Setuju: 18.697.600.552 saham atau sebesar 99,99991282% atau lebih dari ½ bagian
dari jumlah seluruh suara yang dikeluarkan secara sah dalam Rapat.
Abstain: none
Disagree: 16,300 shares
Agree: 18,697,600,552 shares
Total Agree: 18,697,600,552 shares, or 99.99991282%, or more than ½ of the total valid
votes cast at the Meeting.
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Mata Acara Rapat Pertama
First Meeting Agenda
Keputusan Rapat a) Menerima baik dan menyetujui Laporan Tahunan Direksi Perseroan untuk Tahun Buku
Meeting Resolutions 2024, termasuk didalamnya Laporan Kegiatan Perseroan dan Laporan Tugas Pengawasan
Dewan Komisaris Perseroan untuk Tahun Buku 2024;
b) Menerima dan mengesahkan Laporan Keuangan Perseroan untuk Tahun Buku 2024
yang telah diaudit oleh Kantor Akuntan Publik Kanaka Puradiredja, Suhartono dengan
laporannya Nomor Ref : 00104/3.0409/AU.1/07/1160-1/1/III/2025 tanggal 26 Maret 2025
dengan “Opini menyajikan secara Wajar”.
a) Accepted and approved the Annual Report of the Company’s Board of Directors for the
fiscal year 2024, including the Company’s Activity Report and the Supervisory Report
of the Board of Commissioners for the fiscal year 2024;
b) Accepted and ratified the Company’s Financial Statements for the fiscal year 2024,
which had been audited by the Public Accounting Firm Kanaka Puradiredja, Suhartono,
with audit report Reference No. 00104/3.0409/AU.1/07/1160-1/1/III/2025 dated March
26, 2025, with an “unqualified opinion” (fairly presented).
Tindak Lanjut Keputusan langsung berlaku efektif.
Follow-up
The resolution became effective immediately.
Mata Acara Rapat Kedua
Second Meeting Agenda
Penetapan penggunaan Laba Bersih Perseroan Tahun Buku 2024;
Determination of the appropriation of the Company’s Net Profit for the fiscal year 2024.
Pengambilan Keputusan Abstain: nihil
Decision-making Tidak Setuju: 16.300 saham
Setuju: 18.697.600.552 saham
Total Setuju: 18.697.600.552 saham atau sebesar 99,99991282% atau lebih dari ½ bagian
dari jumlah seluruh suara yang dikeluarkan secara sah dalam Rapat.
Abstain: none
Disagree: 16,300 shares
Agree: 18,697,600,552 shares
Total Agree: 18.697.600.552 shares, or 99.99991282%, or more than ½ of the total valid
votes cast at the Meeting.
Keputusan Rapat Menyetujui tidak ada pembagian dividen untuk Tahun Buku yang berakhir pada Tanggal 31
Meeting Resolutions Desember 2024 dan seluruh laba bersih tersebut dipergunakan untuk memperkuat struktur
permodalan dan ekspansi usaha Perseroan.
Approved that no dividends would be distributed for the fiscal year ended December 31,
2024, and that the entire net profit would be used to strengthen the Company’s capital
structure and support business expansion.
Tindak Lanjut Keputusan langsung berlaku efektif.
Follow-up
The resolution became effective immediately.
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Mata Acara Rapat Ketiga
Third Meeting Agenda
Penunjukan Kantor Akuntan Publik Tahun Buku 2025;
Appointment of a Public Accounting Firm for the fiscal year 2025.
Pengambilan Keputusan Abstain: nihil
Decision-making Tidak Setuju: nihil
Setuju: 18.697.616.852 saham
Total Setuju: 18.697.616.852 saham atau sebesar 100%.
Abstain: none
Disagree: none
Agree: 18,697,616,852 shares
Total Agree: 18,697,616,852 shares, or 100%.
Keputusan Rapat Menyetujui memberikan kuasa dan/atau mendelegasikan wewenang kepada Dewan
Meeting Resolutions Komisaris Perseroan berdasarkan rekomendasi Komite Audit untuk :
a) Menunjuk kembali Kantor Akuntan Publik Kanaka Puradiredja, Suhartono untuk melakukan
audit atas buku-buku Perseroan Tahun Buku yang berakhir pada Tanggal 31 Desember
2025, dan/atau Kantor Akuntan Publik Pengganti yang telah terdaftar pada Otoritas Jasa
Keuangan (OJK), sesuai dengan kriteria POJK Nomor 9 Tahun 2023 tentang Penggunaan
Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan, dan Bank
Indonesia serta memiliki reputasi, jika Kantor Akuntan Publik yang ditunjuk tersebut tidak
dapat menyelesaikan pemberian jasa audit atas informasi keuangan historis tahunan
pada Periode Penugasan Profesional;
b) Menetapkan honorarium untuk persyaratan-persyaratan lain sehubungan dengan
Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik tersebut.
Approved to grant authority and/or delegate powers to the Company’s Board of
Commissioners, based on the recommendation of the Audit Committee, to:
a) Reappoint the Public Accounting Firm Kanaka Puradiredja, Suhartono to audit the
Company’s books for the fiscal year ending December 31, 2025, and/or appoint a
replacement Public Accounting Firm registered with the Financial Services Authority
(OJK), in accordance with the criteria set forth in OJK Regulation No. 9 of 2023
concerning the Use of Public Accountant and Public Accounting Firm Services in
Financial Services Activities, and Bank Indonesia regulations, and having a good
reputation, should the appointed Public Accounting Firm be unable to complete the
provision of annual historical financial information audit services during the professional
engagement period;
b) Determine the honorarium and other requirements in connection with the appointment
of the Public Accountant and/or Public Accounting Firm.
Tindak Lanjut Keputusan langsung berlaku efektif.
Follow-up
The resolution became effective immediately.
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Mata Acara Rapat Keempat
Fourth Meeting Agenda
Penetapan gaji dan tunjangan anggota Direksi serta gaji atau honorarium dan tunjangan anggota Dewan Komisaris;
Determination of the salaries and benefits of the members of the Board of Directors as well as the salaries or honorarium and
benefits of the members of the Board of Commissioners.
Pengambilan Keputusan Abstain: nihil
Decision-making Tidak Setuju: 16.300 saham
Setuju: 18.697.600.552 saham
Total Setuju: 18.697.600.552 saham atau sebesar 99,99991282% atau lebih dari ½ bagian
dari jumlah seluruh suara yang dikeluarkan secara sah dalam Rapat.
Abstain: none
Disagree: 16,300 shares
Agree: 18,697,600,552 shares
Total Agree: 18,697,600,552 shares, or 99.99991282%, or more than ½ of the total valid
votes cast at the Meeting.
Keputusan Rapat Menyetujui tidak adanya kenaikan gaji dan tunjangan anggota Direksi serta gaji atau
Meeting Resolutions honorarium dan tunjangan anggota Dewan Komisaris.
Approved that there would be no increase in the salaries and benefits of the members of
the Board of Directors as well as the salaries or honorarium and benefits of the members
of the Board of Commissioners.
Tindak Lanjut Keputusan langsung berlaku efektif.
Follow-up
The resolution became effective immediately.
Mata Acara Rapat Kelima
Fifth Meeting Agenda
Persetujuan atas Rencana Aksi Pemulihan (Recovery Plan) dan Rencana Resolusi (Resolution Plan) Perseroan;
Approval of the Company’s Recovery Plan and Resolution Plan.
Pengambilan Keputusan Abstain: nihil
Decision-making Tidak Setuju: 16.300 saham
Setuju: 18.697.600.552 saham
Total Setuju: 18.697.600.552 saham atau sebesar 99,99991282% atau lebih dari ½ bagian
dari jumlah seluruh suara yang dikeluarkan secara sah dalam Rapat.
Abstain: none
Disagree: 16,300 shares
Agree: 18,697,600,552 shares
Total Agree: 18,697,600,552 shares, or 99.99991282%, or more than ½ of the total valid
votes cast at the Meeting.
Keputusan Rapat Menyetujui Rencana Aksi Pemulihan (Recovery Plan) dan Rencana Resolusi (Resolution Plan)
Meeting Resolutions Perseroan.
Approved the Company’s Recovery Plan and Resolution Plan.
Tindak Lanjut Keputusan langsung berlaku efektif.
Follow-up
The resolution became effective immediately.
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Mata Acara Rapat Keenam
Sixth Meeting Agenda
Perubahan Susunan Kepengurusan Perseroan.
Changes to the composition of the Company’s management.
Pengambilan Abstain: nihil
Keputusan Tidak Setuju: nihil
Decision-making Setuju: 18.697.616.852 saham
Total Setuju: 18.697.616.852 atau sebesar 100%
Abstain: none
Disagree: none
Agree: 18,697,616,852 shares
Total Agree: 18,697,616,852 shares, or 100%.
Keputusan Rapat
a) Menyetujui mengangkat kembali anggota Dewan Komisaris Perseroan yaitu:
Meeting Resolutions
Dewan Komisaris
Ibu Elizawatie Simon, selaku Komisaris Independen
b) Menyetujui memberhentikan Bapak Indra Sintung Budianto selaku Direktur Perseroan, yang
berlaku efektif terhitung sejak ditutupnya Rapat dengan ketentuan yang bersangkutan tetap
melakukan tugas dan tanggung jawabnya sampai dengan tuntas.
c) Menyetujui mengangkat Anggota Direksi Perseroan yaitu:
Direksi
1. Ibu Susana, selaku Direktur Perseroan
2. Ibu Selvy, selaku Direktur Perseroan
Berlaku efektif sejak yang bersangkutan memperoleh persetujuan Fit and Proper Test dari OJK.
Sehingga susunan anggota Dewan Komisaris dan anggota Direksi Perseroan menjadi sebagai
berikut:
DEWAN KOMISARIS
Komisaris Utama/Komisaris Independen : Bapak Kiki Syahnakri
Wakil Komisaris Utama : Bapak Tomy Winata
Wakil Komisaris Utama : Bapak Sugianto Kusuma
Komisaris Independen : Ibu Elizawatie Simon
Komisaris Independen : Ibu Pesta Uli Sitanggang
DIREKSI
Direktur Utama : Bapak Andy Kasih
Wakil Direktur Utama : Ibu Christina Harapan
Direktur Kepatuhan/Direktur Independen : Bapak Indrastomo Nugroho
Direktur : Bapak Handoyo Soedirdja
Direktur : Ibu Susana *)
Direktur : Ibu Selvy *)
*) Berlaku efektif sejak memperoleh persetujuan (Fit and Proper) dari OJK
d) Menyetujui memberikan kuasa dan wewenang kepada Direksi Perseroan, dengan hak substitusi,
untuk menyatakan/menuangkan keputusan tentang susunan anggota Dewan Komisaris dan Direksi
tersebut di atas dalam akta yang dibuat di hadapan Notaris, termasuk menuangkan susunan
Dewan Komisaris dan Direksi terkait keputusan tersebut, dan memberitahukan perubahan data
Perseroan kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia, serta melakukan
semua dan setiap tindakan yang diperlukan sehubungan dengan keputusan tersebut sesuai
dengan peraturan perundangan yang berlaku.
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Mata Acara Rapat Keenam
Sixth Meeting Agenda
Keputusan Rapat a) Approved the reappointment of the following member of the Company’s Board of Commissioners:
Meeting Resolutions
Board of Commissioners
Mrs. Elizawatie Simon, as Independent Commissioner.
b) Approved the dismissal of Mr. Indra Sintung Budianto as a Director of the Company, which became
effective as of the closing of the Meeting, with the provision that the relevant person would
continue to perform his duties and responsibilities until fully completed.
c) Approved the appointment of the following members of the Company’s Board of Directors:
Board of Directors
1. Mrs. Susana, as Director of the Company;
2. Mrs. Selvy, as Director of the Company.
The appointments became effective upon the relevant individuals obtaining approval from the
Financial Services Authority (OJK) through the Fit and Proper Test.
Accordingly, the composition of the Company’s Board of Commissioners and Board of Directors
became as follows:
BOARD OF COMMISSIONERS
President Commissioner/Independent Commissioner : Mr. Kiki Syahnakri
Vice President Commissioner : Mr. Tomy Winata
Vice President Commissioner : Mr. Sugianto Kusuma
Independent Commissioner : Mrs. Elizawatie Simon
Independent Commissioner : Mrs. Pesta Uli Sitanggang
BOARD OF DIRECTORS
President Director : Mr. Andy Kasih
Vice President Director : Mrs. Christina Harapan
Compliance Director/Independent Director : Mr. Indrastomo Nugroho
Director : Mr. Handoyo Soedirdja
Director : Mrs. Susana *)
Director : Mrs. Selvy *)
*) Effective upon obtaining approval (Fit and Proper Test) from the Financial Services Authority
(OJK).
d) Approved to grant authority and power to the Company’s Board of Directors, with the right of
substitution, to state and/or incorporate the resolutions regarding the composition of the Board
of Commissioners and the Board of Directors as mentioned above into a deed drawn up before
a Notary, including recording the composition of the Board of Commissioners and the Board of
Directors in connection with such resolutions, and to notify the Ministry of Law and Human Rights
of the Republic of Indonesia of the changes to the Company’s data, as well as to take any and all
actions necessary in connection with these resolutions in accordance with the prevailing laws
and regulations.
Tindak Lanjut Keputusan langsung berlaku efektif.
Follow-up
The resolution became effective immediately.
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Keputusan Rapat RUPS Luar Biasa Resolutions of the Extraordinary GMS
Mata Acara Rapat Pertama
First Meeting Agenda
Persetujuan Perubahan Anggaran Dasar Perseroan.
Approval of amendments to the Company’s Articles of Association.
Pengambilan Keputusan Abstain: 100 saham
Decision-making Tidak Setuju: 16.300 saham
Setuju: 18.697.589.952 saham
Total Setuju: 18.697.590.052 saham atau sebesar 99,99991282% atau lebih dari 2/3 bagian
dari jumlah seluruh suara yang dikeluarkan secara sah dalam Rapat.
Abstain: 100 shares
Disagree: 16,300 shares
Agree: 18,697,589,952 shares
Total Agree: 18,697,590,052 shares, or 99.99991282%, or more than 2/3 of the total valid
votes cast at the Meeting.
Keputusan Rapat a) Menyetujui perubahan ketentuan Pasal 21 ayat (8) dalam Anggaran Dasar Perseroan
Meeting Resolutions perihal Tugas dan Wewenang Direksi;
b) Memberi kuasa kepada Direksi Perseroan untuk menyatakan keputusan Perubahan
Anggaran Dasar Perseroan, dengan akta notaris tersendiri di hadapan notaris, memohon
persetujuan dan/atau memberitahukan perubahan Anggaran Dasar/Perubahan Data
Perseroan kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia, dan
melakukan segala tindakan yang diperlukan sesuai dengan peraturan perundangan yang
berlaku.
a) Approved the amendment to the provisions of Article 21 paragraph (8) of the Company’s
Articles of Association concerning the Duties and Authorities of the Board of Directors;
b) Granted authority to the Company’s Board of Directors to state the resolution on
the amendment to the Company’s Articles of Association in a separate notarial deed
before a notary, to apply for approval and/or notify the amendment to the Articles of
Association/changes to the Company’s data to the Ministry of Law and Human Rights
of the Republic of Indonesia, and to take all necessary actions in accordance with the
prevailing laws and regulations.
Tindak Lanjut Keputusan langsung berlaku efektif.
Follow-up
The resolution became effective immediately.
Pelaksanaan RUPS Tahun Sebelumnya Implementation of the Previous Year’s GMS
Tahun 2024, Bank Artha Graha Internasional menyelenggarakan In 2024, Bank Artha Graha Internasional held its Annual General
RUPS Tahunan (RUPST) dan RUPS Luar Biasa (RUPSLB) pada Meeting of Shareholders (AGMS) and Extraordinary General
tanggal 26 Juni 2024, pukul 10.52-11.45 WIB bertempat di Meeting of Shareholders (EGMS) on June 26, 2024, from 10:52
Discovery Sky, Lantai 9, Hotel Discovery Ancol, Jalan Lodan a.m. to 11:45 a.m. Western Indonesian Time, at Discovery Sky,
Timur No. 7, Ancol Taman Impian, Jakarta Utara, 14430. Seluruh 9th Floor, Discovery Hotel Ancol, Jalan Lodan Timur No. 7, Ancol
hasil keputusan RUPS tersebut telah ditindaklanjuti di tahun Taman Impian, North Jakarta, 14430. All resolutions adopted at
2024. the GMS meetings have been duly followed up in 2024.
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Adapun mata acara dan keputusan RUPST dan RUPSLB The agendas and resolutions of the 2024 AGMS and EGMS
Tahun 2024 adalah sebagai berikut: are as follows:
RUPS Tahunan Annual GMS
Mata Acara Rapat Pertama
First Meeting Agenda
Persetujuan Laporan Tahunan, termasuk pengesahan Laporan Keuangan dan Laporan Tugas Pengawasan Dewan Komisaris
Perseroan tahun buku 2023.
Approval of the Annual Report, including the ratification of the Company’s Financial Statements and the Report on the
Supervisory Duties of the Board of Commissioners for the fiscal year 2023.
Pengambilan Keputusan 1. Menerima baik dan menyetujui Laporan Tahunan Direksi Perseroan untuk Tahun Buku
Decision-making 2023, termasuk di dalamnya Laporan Kegiatan Perseroan dan Laporan Tugas Pengawasan
Dewan Komisaris Perseroan untuk Tahun Buku 2023;
2. Menerima dan mengesahkan Laporan Keuangan Perseroan untuk Tahun Buku 2023
yang telah diaudit oleh Kantor Akuntan Publik Kanaka Puradiredja, Suhartono dengan
laporannya Nomor Ref: 00043/3.0409/AU.1/07/0524-3/1/III/2024 tanggal 28 Maret 2024
dengan “Opini menyajikan secara Wajar”.
1. Received and approved the Company’s Annual Report of the Board of Directors for fiscal
year 2023, including the Company’s Activity Report and the Report on the Supervisory
Duties of the Board of Commissioners for fiscal year 2023;
2. Received and ratified the Company’s Financial Statements for fiscal year 2023, which
had been audited by Public Accounting Firm Kanaka Puradiredja, Suhartono, with audit
report Reference No. 00043/3.0409/AU.1/07/0524-3/1/III/2024 dated March 28, 2024,
expressing an “Unqualified Opinion” (fairly presented).
Mata Acara Rapat Kedua
Second Meeting Agenda
Penetapan penggunaan Laba Bersih Perseroan Tahun Buku 2023.
Determination of the appropriation of the Company’s Net Profit for fiscal year 2023.
Keputusan Rapat Menyetujui tidak ada pembagian dividen untuk Tahun Buku yang berakhir pada Tanggal 31
Meeting Resolutions Desember 2023 dan seluruh laba bersih tersebut dipergunakan untuk memperkuat struktur
permodalan dan ekspansi usaha Perseroan.
Approved that no dividends would be distributed for the fiscal year ended December 31,
2023, and that the entire net profit would be utilized to strengthen the Company’s capital
structure and support its business expansion.
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Mata Acara Rapat Ketiga
Third Meeting Agenda
Penunjukan Kantor Akuntan Publik Tahun Buku 2024.
Appointment of the Public Accounting Firm for fiscal year 2024.
Keputusan Rapat Menyetujui memberikan kuasa dan/atau mendelegasikan wewenang kepada Dewan
Meeting Resolutions Komisaris Perseroan berdasarkan rekomendasi Komite Audit untuk:
1. Menunjuk kembali Kantor Akuntan Publik Kanaka Puradiredja, Suhartono untuk melakukan
audit atas buku-buku Perseroan Tahun Buku yang berakhir pada Tanggal 31 Desember
2024, dan/atau Kantor Akuntan Publik Pengganti yang telah terdaftar pada Otoritas Jasa
Keuangan (OJK), sesuai dengan kriteria POJK Nomor 9 Tahun 2023 tentang Penggunaan
Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan, dan Bank
Indonesia serta memiliki reputasi, jika Kantor Akuntan Publik yang ditunjuk tersebut tidak
dapat menyelesaikan pemberian jasa audit atas informasi keuangan historis tahunan
pada Periode Penugasan Profesional;
2. Menetapkan honorarium dan persyaratan-persyaratan lain sehubungan dengan
Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik tersebut.
Approved to grant authority and/or delegate powers to the Company’s Board of
Commissioners, based on the recommendation of the Audit Committee, to:
1. Reappoint Public Accounting Firm Kanaka Puradiredja, Suhartono to conduct the audit
of the Company’s books for the fiscal year ended December 31, 2024, and/or appoint
a replacement Public Accounting Firm registered with the Financial Services Authority
(Otoritas Jasa Keuangan/OJK), in accordance with the criteria stipulated in POJK No.
9 of 2023 on the Use of Public Accountant and Public Accounting Firm Services in
Financial Services Activities, as well as Bank Indonesia regulations, and having a good
reputation, should the appointed Public Accounting Firm be unable to complete the
audit of the annual historical financial information during the professional engagement
period;
2. Determine the honorarium and other terms and conditions in connection with the
appointment of the Public Accountant and/or Public Accounting Firm.
Mata Acara Rapat Keempat
Fourth Meeting Agenda
Penetapan gaji dan tunjangan anggota Direksi serta gaji atau honorarium dan tunjangan anggota Dewan Komisaris.
Determination of salaries and benefits for members of the Board of Directors as well as salaries or honoraria and benefits for
members of the Board of Commissioners.
Keputusan Rapat Menyetujui tidak adanya kenaikan gaji dan tunjangan anggota Direksi serta gaji atau
Meeting Resolutions honorarium dan tunjangan anggota Dewan Komisaris.
Approve that there will be no increase in salaries and benefits for members of the Board
of Directors as well as salaries or honoraria and benefits for members of the Board of
Commissioners.
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Mata Acara Rapat Kelima
Fifth Meeting Agenda
Perubahan Susunan Kepengurusan Perseroan.
Changes in the Composition of the Company’s Management.
Keputusan Rapat 1. Mengangkat kembali anggota Direksi Perseroan yaitu:
Meeting Resolutions Direksi
Ibu Christina Harapan, selaku Wakil Direktur Utama. Sehingga susunan anggota Dewan
Komisaris dan anggota Direksi Perseroan menjadi sebagai berikut:
DEWAN KOMISARIS
• Komisaris Utama/Komisaris Independen : Bapak Kiki Syahnakri
• Wakil Komisaris Utama : Bapak Tomy Winata
• Wakil Komisaris Utama : Bapak Sugianto Kusuma
• Komisaris Independen : Ibu Elizawatie Simon
• Komisaris Independen : Ibu Pesta Uli Sitanggang
DIREKSI
• Direktur Utama : Bapak Andy Kasih
• Wakil Direktur Utama : Ibu Christina Harapan
• Direktur Kepatuhan/Direktur Independen : Bapak Indrastomo Nugroho
• Direktur : Bapak Indra Sintung Budianto
• Direktur : Bapak Handoyo Soedirdja
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan, dengan hak substitusi,
untuk menyatakan atau menuangkan keputusan tentang susunan anggota Dewan
Komisaris dan Direksi tersebut di atas dalam akta yang dibuat di hadapan Notaris,
termasuk menuangkan susunan Dewan Komisaris dan Direksi terkait keputusan tersebut,
dan memberitahukan perubahan data Perseroan kepada Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia, serta melakukan semua dan setiap tindakan yang diperlukan
sehubungan dengan keputusan tersebut sesuai dengan peraturan perundangan yang
berlaku.
1. Reappointed a member of the Company’s Board of Directors, namely:
Board of Directors
Mrs. Christina Harapan, as Vice President Director. Accordingly, the composition of the
Company’s Board of Commissioners and Board of Directors became as follows:
BOARD OF COMMISSIONERS
• President Commissioner / Independent Commissioner : Mr. Kiki Syahnakri
• Vice President Commissioner : Mr. Tomy Winata
• Vice President Commissioner : Mr. Sugianto Kusuma
• Independent Commissioner : Mrs. Elizawatie Simon
• Independent Commissioner : Mrs. Pesta Uli
Sitanggang
BOARD OF DIRECTORS
• President Director : Mr. Andy Kasih
• Deputy President Director : Mrs. Christina Harapan
• Compliance Director / Independent Director : Mr. Indrastomo Nugroho
• Director : Mr. Indra Sintung Budianto
• Director : Mr. Handoyo Soedirdja
2. Granted authority and power to the Company’s Board of Directors, with the right of
substitution, to state and/or set forth the resolutions regarding the composition
of the Board of Commissioners and the Board of Directors as mentioned above in a
deed drawn up before a Notary, including recording the composition of the Board of
Commissioners and the Board of Directors pursuant to such resolution, and to notify
the Minister of Law and Human Rights of the Republic of Indonesia of the changes to the
Company’s data, as well as to carry out all and any actions required in connection with
such resolution in accordance with the prevailing laws and regulations.
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RUPS Luar Biasa Extraordinary GMS
Mata Acara Rapat Pertama
First Meeting Agenda
Persetujuan Perubahan Anggaran Dasar Perseroan.
Approval of Amendments to the Company’s Articles of Association.
Keputusan Rapat 1. Menyetujui perubahan beberapa ketentuan dalam Anggaran Dasar Perseroan yaitu:
Meeting Resolutions • Ketentuan tentang Direksi;
• Ketentuan tentang Tugas dan Wewenang Direksi;
• Ketentuan tentang Dewan Komisaris; dan
• Ketentuan tentang Tugas dan Wewenang Dewan Komisaris.
2. Menyetujui penambahan beberapa ketentuan dalam Anggaran Dasar Perseroan yaitu:
• Ketentuan tentang Aspek Transparansi Direksi; dan
• Ketentuan tentang Aspek Transparansi Dewan Komisaris.
3. Menyetujui mengubah dan menyusun kembali seluruh pasal-pasal dalam Anggaran Dasar
Perseroan dari pasal pertama sampai dengan pasal terakhir, dalam rangka penyesuaian
dan pemenuhan ketentuan POJK Nomor 17 Tahun 2023 tentang Penerapan Tata Kelola
bagi Bank Umum.
4. Memberi kuasa kepada Direksi Perseroan untuk menyatakan keputusan perubahan
Anggaran Dasar Perseroan, dengan akta notaris tersendiri dihadapan Notaris, memohon
persetujuan dan/atau memberitahukan perubahan Anggaran Dasar/Perubahan Data
Perseroan kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia, dan
melakukan segala tindakan yang diperlukan sesuai dengan peraturan perundangan yang
berlaku.
1. Approved amendments to several provisions of the Company’s Articles of Association,
namely:
• provisions concerning the Board of Directors;
• provisions concerning the Duties and Authorities of the Board of Directors;
• provisions concerning the Board of Commissioners; and
• provisions concerning the Duties and Authorities of the Board of Commissioners.
2. Approved the addition of several provisions to the Company’s Articles of Association,
namely:
• provisions concerning the Transparency Aspects of the Board of Directors; and
• provisions concerning the Transparency Aspects of the Board of Commissioners.
3. Approved the amendment and restatement of all articles of the Company’s Articles of
Association, from the first article to the last article, in order to align with and comply
with the provisions of POJK No. 17 of 2023 on the Implementation of Governance for
Commercial Banks.
4. Granted authority to the Company’s Board of Directors to state the resolutions on
the amendments to the Company’s Articles of Association in a separate notarial deed
before a Notary, to obtain approval and/or notify the amendments to the Articles of
Association and/or changes to the Company’s data to the Minister of Law and Human
Rights of the Republic of Indonesia, and to carry out all actions required in accordance
with the prevailing laws and regulations.
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Dewan Komisaris merupakan organ perusahaan yang The Board of Commissioners is a corporate organ that has
bertugas dan bertanggung jawab secara kolektif the duty and collective collegial responsibility to supervise
kolegial untuk melakukan pengawasan dan memberikan and provide advice to the Board of Directors, and to ensure
nasihat kepada Direksi serta memastikan bahwa Bank that the Bank implements Good Corporate Governance at all
melaksanakan GCG pada seluruh tingkatan atau jenjang levels or tiers of the organization. In carrying out its duties,
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organisasi. Dalam melaksanakan tugas, Dewan Komisaris the Board of Commissioners is accountable to the General
bertanggung jawab kepada RUPS. Pertanggung jawaban Meeting of Shareholders. Such accountability to the General
Dewan Komisaris kepada RUPS merupakan perwujudan Meeting of Shareholders represents the embodiment of
akuntabilitas pengawasan atas pengelolaan Bank dalam supervisory accountability over the management of the
rangka pelaksanaan prinsip-prinsip GCG. Bank in the implementation of Good Corporate Governance
principles.
Pedoman Tata Tertib Kerja Dewan Komisaris Rules of Procedure for the Board of
Commissioners
Dalam menjalankan tugas dan menunjang efektivitas In carrying out its duties and supporting the effective
dalam pelaksanaan fungsi pengawasan, Dewan implementation of its supervisory function, the Board
Komisaris memerlukan suatu Pedoman dan tata tertib of Commissioners requires Working Guidelines and
Kerja sebagai Pedoman Bagi Dewan Komisaris. Pedoman Rules of Procedure to serve as guidance for the Board
dan Tata Tertib Kerja Dewan Komisaris Bank ditetapkan of Commissioners. The Charter and Work Procedures of
melalui Pedoman Kebijakan Perusahaan No. 0006.05.1 the Board of Commissioners of the Bank are stipulated
tanggal 24 Oktober 2025. Selain itu, Dewan Komisaris under Company Policy Guideline No. 0006.05.1 dated
juga mengacu pada pedoman lainnya seperti: October 24, 2025:
1. Undang-Undang No. 7 Tahun 1992 tentang Perbankan 1. Law No. 7 of 1992 on Banking, as amended by Law
sebagaimana telah diubah dengan Undang-Undang No. 10 of 1998 and as partially amended by Law No.
No. 10 Tahun 1998 dan sebagaimana telah diubah 11 of 2020 on Job Creation and Law No. 6 of 2023
sebagian dengan Undang-Undang No. 11 Tahun 2020 concerning the Stipulation of Government Regulation
tentang Cipta Kerja dan Undang-Undang No. 0006 in Lieu of Law No. 2 of 2022 on Job Creation into Law;
Tahun 2023 tentang Penetapan Peraturan Pemerintah
Pengganti Undang-Undang No. 2 Tahun 2022 tentang
Cipta Kerja menjadi Undang-Undang;
2. Undang-Undang No. 40 Tahun 2007 tentang 2. Law No. 40 of 2007 on Limited Liability Companies, as
Perseroan Terbatas sebagaimana telah diubah partially amended by Law No. 11 of 2020 on Job Creation
sebagian dengan Undang-Undang No. 11 Tahun 2020 and Law No. 6 of 2023 concerning the Stipulation of
tentang Cipta Kerja dan Undang-Undang No. 6 Tahun Government Regulation in Lieu of Law No. 2 of 2022 on
2023 tentang Penetapan Peraturan Pemerintah Job Creation into Law;
Pengganti Undang-Undang No. 2 Tahun 2022 tentang
Cipta Kerja menjadi Undang-Undang;
3. Peraturan Otoritas Jasa Keuangan No. 33/ 3. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 on the Board of Directors and Board
Emiten dan Perusahaan Publik; of Commissioners of Issuers and Public Companies;
4. Peraturan Otoritas Jasa Keuangan No. 27/ 4. Financial Services Authority Regulation No. 27/
POJK.03/2016 tentang Penilaian Kemampuan dan POJK.03/2016 on Fit and Proper Tests for Key Parties
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan; of Financial Services Institutions;
5. Surat Edaran Otoritas Jasa Keuangan No. 39/ 5. Financial Services Authority Circular Letter No.
SEOJK.03/2016 tentang Penilaian Kemampuan dan 39/SEOJK.03/2016 on Fit and Proper Tests for
Kepatutan bagi Calon Pemegang Saham Pengendali, Prospective Controlling Shareholders, Prospective
Calon Anggota Direksi, dan Calon Anggota Dewan Members of the Board of Directors, and Prospective
Komisaris Bank; Members of the Board of Commissioners of Banks;
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6. Surat Edaran Otoritas Jasa Keuangan No. 13/ 6. Financial Services Authority Circular Letter No. 13/
SEOJK.03/2017 tentang Penerapan Tata Kelola Bank SEOJK.03/2017 concerning the Implementation of
Umum; Corporate Governance for Commercial Banks;
7. Peraturan Otoritas Jasa Keuangan No. 12/ 7. Financial Services Authority Regulation No. 12/
POJK.03/2021 tentang Bank Umum; POJK.03/2021 on Commercial Banks;
8. Undang-Undang No. 4 Tahun 2023 tentang 8. Law No. 4 of 2023 on the Development and
Pengembangan dan Penguatan Sektor Keuangan; Strengthening of the Financial Sector;
9. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 9. Financial Services Authority Regulation No. 17 of
tentang Penerapan Tata Kelola bagi Bank Umum; 2023 on the Implementation of Governance for
Commercial Banks;
10. Surat Edaran Otoritas Jasa Keuangan No. 14/ 10. Financial Services Authority Circular Letter No. 14/
SEOJK.02/2025 tentang Penerapan Tata Kelola Bank SEOJK.02/2025 concerning the Implementation of
Umum; dan Corporate Governance for Commercial Banks; and
11. Anggaran Dasar PT Bank Artha Graha Internasional 11. The Articles of Association of PT Bank Artha Graha
Tbk. Internasional Tbk.
.
Ketentuan Masa Jabatan Terms of Office Provisions
Anggota Dewan Komisaris diangkat dan diberhentikan Members of the Board of Commissioners are appointed
oleh pemegang saham melalui mekanisme RUPS. Masa and dismissed by shareholders through the General
jabatan Dewan Komisaris untuk 1 (satu) periode paling Meeting of Shareholders (GMS). Each term lasts up
lama adalah 3 (tiga) tahun terhitung sejak tanggal yang to three years, starting from the date determined by
ditetapkan oleh RUPS dan berakhir pada penutupan the GMS and ending at the closing of the Annual GMS
RUPS Tahunan tiga tahun berikutnya, namun dengan three years thereafter, without prejudice to the GMS’s
tidak mengurangi hak RUPS untuk sewaktu-waktu dapat authority to dismiss members at any time before the
memberhentikan anggota Dewan Komisaris sebelum end of their term.
masa jabatannya berakhir.
Setelah masa jabatannya berakhir, anggota Dewan Upon the expiration of their term of office, members of
Komisaris dapat diangkat kembali berdasarkan the Board of Commissioners may be reappointed based
keputusan RUPS, masa jabatan anggota Dewan Komisaris on a resolution of the General Meeting of Shareholders.
akan berakhir dengan sendirinya apabila anggota Dewan The term of office of a member of the Board of
Komisaris tersebut: Commissioners shall automatically end if such member
of the Board of Commissioners:
1. Mengundurkan diri dengan permohonan 1. Resigned by submitting a resignation request;
pengunduran diri;
2. Tidak lagi memenuhi persyaratan perundang- 2. No longer meets the requirements under the
undangan yang berlaku; prevailing laws and regulations;
3. Meninggal dunia; 3. Passes away;
4. Diberhentikan berdasarkan keputusan RUPS; dan 4. Is dismissed based on a resolution of the General
Meeting of Shareholders; and
5. Dinyatakan pailit atau ditaruh di bawah pengampuan 5. Is declared bankrupt or placed under guardianship
berdasarkan suatu penetapan pengadilan. based on a court ruling.
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Komposisi Dewan Komisaris Composition of the Board of Commissioners
Pada tahun 2025, tidak terdapat perubahan komposisi In 2025, there were no changes in the composition of
Dewan Komisaris. Pada RUPS Tahunan Tahun Buku the Board of Commissioners. At the Annual General
2024 yang diselenggarakan pada tanggal 26 Juni Meeting of Shareholders for fiscal year 2024 held
2025, Pemegang Saham menyetujui untuk mengangkat on June 26, 2025, the Shareholders approved the
kembali Elizawatie Simon selaku Komisaris Independen, reappointment of Elizawatie Simon as Independent
sebagaimana tertuang dalam Akta Pernyataan Commissioner, as set forth in the Deed of Statement of
Keputusan Rapat No. 17 tanggal 26 juni 2025. Meeting Resolutions No. 17 dated June 26, 2025
Susunan dan komposisi Dewan Komisaris per 31 The composition of the Board of Commissioners as of
Desember 2025 adalah sebagai berikut: December 31, 2025 were as follows:
Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis of Appointment Periode
Kiki Syahnakri Komisaris Utama/ 1. Akta Pernyataan Keputusan Rapat No. 26 tanggal 12 Juli 2005; 2023-2026
Komisaris Independen 2. Akta Pernyataan Keputusan Rapat No. 05 tanggal 4 Juli 2008;
President 3. Akta Pernyataan Keputusan Rapat No. 16 tanggal 10 Juni 2011;
Commissioner/ 4. Akta Pernyataan Keputusan Rapat No. 08 tanggal 3 Juni 2014;
Independent 5. Akta Pernyataan Keputusan Rapat No. 20 tanggal 16 Juni 2017;
Commissioner 6. Akta Pernyataan Keputusan Rapat No. 07 tanggal 5 Oktober 2020;
dan
7. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023.
1. Deed of Meeting Resolutions No. 26 dated July 12, 2005;
2. Deed of Meeting Resolutions No. 05 dated July 4, 2008;
3. Deed of Meeting Resolutions No. 16 dated June 10, 2011;
4. Deed of Meeting Resolutions No. 08 dated June 3, 2014;
5. Deed of Meeting Resolutions No. 20 dated June 16, 2017;
6. Deed of Meeting Resolutions No. 07 dated October 5, 2020; and
7. Deed of Meeting Resolutions No. 16 dated July 17, 2023.
Tomy Winata Wakil Komisaris 1. Akta Pernyataan Keputusan Rapat No. 26 tanggal 12 Juli 2005; 2023-2026
Utama 2. Akta Pernyataan Keputusan Rapat No. 05 tanggal 4 Juli 2008;
Vice President 3. Akta Pernyataan Keputusan Rapat No. 16 tanggal 10 Juni 2011;
Commissioner 4. Akta Pernyataan Keputusan Rapat No. 08 tanggal 3 Juni 2014;
5. Akta Pernyataan Keputusan Rapat No. 20 tanggal 16 Juni 2017;
6. Akta Pernyataan Keputusan Rapat No. 07 tanggal 5 Oktober 2020;
dan
7. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023.
1. Deed of Meeting Resolutions No. 26 dated July 12, 2005;
2. Deed of Meeting Resolutions No. 05 dated July 4, 2008;
3. Deed of Meeting Resolutions No. 16 dated June 10, 2011;
4. Deed of Meeting Resolutions No. 08 dated June 3, 2014;
5. Deed of Meeting Resolutions No. 20 dated June 16, 2017;
6. Deed of Meeting Resolutions No. 07 dated October 5, 2020; and
7. Deed of Meeting Resolutions No. 16 dated July 17, 2023.
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Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis of Appointment Periode
Sugianto Wakil Komisaris 1. Akta Pernyataan Keputusan Rapat No. 26 tanggal 12 Juli 2005; 2023-2026
Kusuma Utama 2. Akta Pernyataan Keputusan Rapat No. 05 tanggal 4 Juli 2008;
Vice President 3. Akta Pernyataan Keputusan Rapat No. 16 tanggal 10 Juni 2011;
Commissioner 4. Akta Pernyataan Keputusan Rapat No. 08 tanggal 3 Juni 2014;
5. Akta Pernyataan Keputusan Rapat No. 20 tanggal 16 Juni 2017;
6. Akta Pernyataan Keputusan Rapat No. 07 tanggal 5 Oktober 2020;
dan
7. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023.
1. Deed of Meeting Resolutions No. 26 dated July 12, 2005;
2. Deed of Meeting Resolutions No. 05 dated July 4, 2008;
3. Deed of Meeting Resolutions No. 16 dated June 10, 2011;
4. Deed of Meeting Resolutions No. 08 dated June 3, 2014;
5. Deed of Meeting Resolutions No. 20 dated June 16, 2017;
6. Deed of Meeting Resolutions No. 07 dated October 5, 2020; and
7. Deed of Meeting Resolutions No. 16 dated July 17, 2023.
Elizawatie Simon Komisaris Independen 1. Akta Pernyataan Keputusan Rapat No. 09 tanggal 4 Juli 2019; 2025-2028
Independent 2. Akta Pernyataan Keputusan Rapat No. 253 tanggal 25 Juli 2022;
Commissioner dan
3. Akta Pernyataan Keputusan Rapat No. 17 tanggal 26 Juni 2025.
1. Deed of Meeting Resolutions No. 09 dated July 4, 2019;
2. Deed of Meeting Resolutions No. 253 dated July 25, 2022; and
3. Deed of Statement of Meeting Resolutions No. 17 dated 26 June
2025.
Pesta Uli Komisaris Independen 1. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023; 2023-2026
Sitanggang Independent 1. Deed of Meeting Resolutions No. 16 dated July 17, 2023
Commissioner
Penilaian Kemampuan dan Kepatutan Fit & Proper Test
Dalam menjalankan tugasnya sebagai Dewan Komisaris, In carrying out their duties as members of the Board
seluruh calon anggota Dewan Komisaris wajib of Commissioners, all prospective members of the
dinyatakan lulus dalam Uji Kemampuan dan Kepatutan Board of Commissioners are required to be declared to
(Fit & Proper Test) yang dilakukan oleh Otoritas Jasa have passed the Fit and Proper Test conducted by the
Keuangan, sebagaimana yang diatur dalam Peraturan Financial Services Authority, as stipulated in Financial
Otoritas Jasa Keuangan No. 27/POJK.03/2016 tentang Services Authority Regulation No. 27/POJK.03/2016 on
Penilaian Kemampuan dan Kepatutan bagi Pihak Utama Fit and Proper Assessment for Key Parties of Financial
Lembaga Jasa Keuangan. Adapun penjelasan status Services Institutions. The status of the Fit and Proper
Uji Kemampuan dan Kepatutan Dewan Komisaris yang Test of the members of the Board of Commissioners
menjabat pada periode tahun 2025 dapat dijelaskan serving during the 2025 period is presented in the
pada tabel di bawah ini: table below:
Tanggal
Nama Jabatan Penyelenggara Kelulusan No. Surat
Name Position Organizer Date of Letter Number
Completion
Kiki Syahnakri Komisaris Utama/ Bank Indonesia 12 Februari 2013 Surat Bank Indonesia No. 15/29/GBI/
Komisaris February 12, 2013 DPIP/Rahasia
Independen Bank Indonesia Letter No. 15/29/GBI/
Commissioner/ DPIP/Rahasia
Independent
Commissioner
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Tanggal
Nama Jabatan Penyelenggara Kelulusan No. Surat
Name Position Organizer Date of Letter Number
Completion
Tomy Winata Wakil Komisaris Bank Indonesia 15 Juni 2005 Surat Bank Indonesia No. 7/19/GBI/
Utama June 15, 2005 DPIP/Rahasia
Vice President Bank Indonesia Letter No. 7/19/GBI/
Commissioner DPIP/Rahasia
Sugianto Kusuma Wakil Komisaris Bank Indonesia 15 Juni 2005 Surat Bank Indonesia No. 7/19/GBI/
Utama June 15, 2005 DPIP/Rahasia
Vice President Bank Indonesia Letter No. 7/19/GBI/
Commissioner DPIP/Rahasia
Elizawatie Simon Komisaris Otoritas Jasa 20 April 2022 Surat Otoritas Jasa Keuangan No. SR-
Independen Keuangan April 20, 2022 72/PB.12/2022
Independent Financial Services Financial Services Authority Letter
Commissioner Authority No. SR-72/PB.12/2022
Pesta Uli Sitanggang Komisaris Otoritas Jasa 8 November 2023 Surat Otoritas Jasa Keuangan No. SR-
Independen Keuangan November 8, 2023 252/PB.02/2023
Independent Financial Services Financial Services Authority Letter
Commissioner Authority No. SR-252/PB.02/2023
Sertifikasi Manajemen Risiko Risk Management Certification
Berdasarkan ketentuan dalam Surat Edaran Otoritas Jasa Pursuant to the provisions stipulated in Financial
Keuangan No. 28/SEOJK.03/2022, setiap anggota Dewan Services Authority Circular Letter No. 28/SEOJK.03/2022,
Komisaris Bank wajib memiliki Sertifikat Manajemen each member of the Bank’s Board of Commissioners
Risiko jenjang 6 (enam). Sertifikat tersebut menjadi salah is required to hold a Level 6 (six) Risk Management
satu indikator dalam penilaian fit and proper test yang Certificate. Such certification constitutes one of the
harus dijalani oleh Dewan Komisaris yang akan menjabat. indicators in the fit and proper test assessment that
must be undertaken by members of the Board of
Commissioners prior to assuming office.
Tahun 2025, sebagian besar anggota Dewan Komisaris In 2025, the majority of the members of the Board of
Bank Artha Graha Internasional telah memenuhi Commissioners of Bank Artha Graha Internasional had
ketentuan tersebut dan yang belum memiliki Sertifikat complied with this requirement, while those who had
Manajemen Risiko akan segera dilakukan pemenuhan not yet obtained the Risk Management Certificate would
sertifikasi sesuai dengan ketentuan regulator. promptly fulfill the certification in accordance with the
provisions set by the regulator.
Komisaris Independen Independent Commissioners
Komisaris Independen adalah anggota Dewan Komisaris Independent Commissioners are members of the Board
yang tidak memiliki hubungan keuangan, hubungan of Commissioners who have no financial relationships,
kepengurusan, hubungan kepemilikan, dan/atau management relationships, ownership relationships,
hubungan keluarga dengan anggota Direksi, anggota and/or family relationships with members of the
Dewan Komisaris lain, dan/atau Pemegang Saham Board of Directors, other members of the Board of
Pengendali, atau hubungan dengan Bank yang dapat Commissioners, and/or Controlling Shareholders, or any
memengaruhi kemampuan untuk bertindak independen. relationships with the Bank that may affect their ability
to act independently.
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Sebagaimana diatur dalam SEOJK No. 13/SEOJK.03/2017 As stipulated in Financial Services Authority
tentang Penerapan Tata Kelola bagi Bank Umum, dalam Circular Letter (SEOJK) No. 13/SEOJK.03/2017 on the
penerapan Tata Kelola, diperlukan keberadaan Komisaris Implementation of Governance for Commercial Banks,
Independen dan Pihak Independen untuk menghindari the implementation of Good Corporate Governance
benturan kepentingan (conflict of interest) dalam requires the presence of Independent Commissioners
pelaksanaan tugas seluruh tingkatan atau jenjang and Independent Parties to avoid conflicts of interest
organisasi Bank, check and balance, serta melindungi in the performance of duties at all levels or tiers of the
kepentingan Pemangku Kepentingan khususnya pemilik Bank’s organization, to ensure checks and balances, and
dana dan Pemegang Saham non-pengendali. to protect the interests of Stakeholders, particularly
fund owners and non-controlling shareholders.
Dalam POJK No. 17 tahun 2023 tentang Penerapan Tata Pursuant to Financial Services Authority Regulation
Kelola Bagi Bank Umum, diperlukan keberadaan Komisaris (POJK) No. 17 of 2023 on the Implementation of
Independen dan Pihak Independen untuk mendorong Governance for Commercial Banks, the presence
terciptanya iklim dan lingkungan kerja yang lebih objektif of Independent Commissioners and Independent
dan menempatkan kewajaran (fairness) dan kesetaraan Parties is required to encourage the creation of a
diantara berbagai kepentingan termasuk kepentingan more objective working climate and environment,
pemegang saham minoritas dan Pemangku Kepentingan and to uphold fairness and equality among various
serta menetapkan ketentuan bahwa Komisaris interests, including those of minority shareholders and
Independen paling sedikit berjumlah 50% (lima puluh other Stakeholders. The regulation also stipulates that
persen) dari jumlah anggota Dewan Komisaris. Independent Commissioners must comprise at least
50% (fifty percent) of the total members of the Board
of Commissioners.
Bank Artha Graha Internasional memiliki 3 (tiga) orang Bank Artha Graha Internasional has three Independent
Komisaris Independen dari 5 (lima) Anggota dewan Commissioners out of five members of the Board of
Komisaris, yang berarti lebih dari 50% dari seluruh Commissioners, representing more than 50% of the
anggota Dewan Komisaris dan telah memenuhi ketentuan total members of the Board of Commissioners, and has
tersebut. therefore complied with the applicable provisions.
Pernyataan Independensi Komisaris Independen Statement of Independence of Independent
Commissioners
Masing-masing Komisaris Independen Bank telah Each Independent Commissioner of the Bank has
membuat Surat Pernyataan Independensi sesuai dengan executed a Statement of Independence in accordance
aspek independensi yang mengacu pada ketentuan with the independence aspects as stipulated in
POJK No. 33/POJK.04/2014 pasal 25 ayat (1) tentang Article 25 paragraph (1) of Financial Services Authority
Direksi dan Dewan Komisaris Emiten atau Perusahaan Regulation (POJK) No. 33/POJK.04/2014 on the Board
Publik. of Directors and Board of Commissioners of Issuers or
Public Companies.
Kriteria Penentuan Komisaris Independen Criteria for Independent Commissioners
Kriteria Komisaris Independen mengacu pada The criteria for Independent Commissioners refer to the
ketentuan Peraturan Otoritas Jasa Keuangan Nomor provisions of Financial Services Authority Regulation No.
33/POJK.04/2014 tentang Direksi dan Dewan Komisaris 33/POJK.04/2014 on the Board of Directors and Board
Emiten Atau Perusahaan Publik. Dalam hal ini, persyaratan of Commissioners of Issuers or Public Companies. In
diangkatnya anggota Dewan Komisaris Independen this regard, the requirements for the appointment of
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minimal sama dengan persyaratan untuk mengangkat members of the Board of Independent Commissioners
anggota Dewan Komisaris non-Independen ditambah are at least the same as those applicable to the
dengan beberapa aturan lain di antaranya terkait appointment of non-Independent Commissioners, with
independensi sebagaimana yang dijelaskan pada tabel additional requirements, including those related to
berikut ini: independence, as set out in the table below:
Komisaris Independen
Kriteria Independent Commissioner
Criteria Pesta Uli
Kiki Syahnakri Elizawatie Simon
Sitanggang
Bukan merupakan orang yang bekerja atau mempunyai
wewenang dan tanggung jawab untuk merencanakan, memimpin,
mengendalikan, atau mengawasi kegiatan Emiten atau Perusahaan
Publik tersebut dalam waktu 6 (enam) bulan terakhir, kecuali untuk
pengangkatan kembali sebagai Komisaris Independen Emiten atau
Perusahaan Publik pada periode berikutnya.
√ √ √
Is not a person who has worked for or has had the authority and
responsibility to plan, lead, control, or supervise the activities of
the Issuer or Public Company within the past six months, except in
the case of reappointment as an Independent Commissioner of the
Issuer or Public Company for the subsequent term.
Tidak mempunyai saham baik langsung maupun tidak langsung
pada Emiten atau Perusahaan Publik tersebut.
√ √ √
Does not own shares, either directly or indirectly, in the Issuer or
Public Company.
Tidak mempunyai hubungan Afiliasi dengan Emiten atau Perusahaan
Publik, anggota Dewan Komisaris, anggota Direksi, atau Pemegang
Saham Utama Emiten atau Perusahaan Publik tersebut.
Does not have any affiliation with the Issuer or Public Company, √ √ √
members of the Board of Commissioners, members of the Board
of Directors, or the Major Shareholders of the Issuer or Public
Company.
Tidak mempunyai hubungan usaha baik langsung maupun tidak
langsung yang berkaitan dengan kegiatan usaha Emiten atau
Perusahaan Publik tersebut.
√ √ √
Does not have any business relationship, either directly or indirectly,
related to the business activities of the Issuer or Public Company.
Tugas dan Tanggung Jawab Dewan Komisaris Duties and Responsibilities of the Board
of Commissioners
Tugas dan tanggung jawab Dewan Komisaris sudah The duties and responsibilities of the Board of Commissioners
diatur dalam pedoman Dewan Komisaris sebagai berikut: are stipulated in the Board of Commissioners’ guidelines as
follows:
1. Dewan Komisaris bertugas melakukan pengawasan dan 1. The Board of Commissioners is responsible for conducting
bertanggung jawab atas pengawasan terhadap kebijakan supervision and is accountable for overseeing the policies of
Direksi, jalannya pengurusan pada umumnya baik mengenai the Board of Directors, the management of the Company in
Perseroan maupun usaha Perseroan dan memberikan general, both with respect to the Company and its business
nasihat kepada Direksi. activities, and for providing advice to the Board of Directors.
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2. Dalam kondisi tertentu, Dewan Komisaris wajib 2. Under certain conditions, the Board of Commissioners
menyelenggarakan RUPS tahunan dan RUPS lainnya is required to convene the Annual General Meeting
sesuai dengan kewenangannya sebagaimana diatur of Shareholders and other General Meetings of
dalam peraturan perundang-undangan dan anggaran Shareholders in accordance with its authority as
dasar. stipulated in the prevailing laws and regulations and
the Articles of Association.
3. Dewan Komisaris wajib melaksanakan tugas, 3. The Board of Commissioners shall perform its duties,
wewenang, dan tanggung jawab dengan itikad baik authorities, and responsibilities in good faith and
dan dengan prinsip kehati-hatian. with prudence.
4. Direksi wajib untuk memberikan penjelasan tentang 4. The Board of Directors is required to provide
segala hal yang berkenaan dengan Perseroan yang explanations regarding all matters related to the
ditanyakan oleh anggota Dewan Komisaris untuk Company as requested by members of the Board of
melaksanakan tugas mereka. Commissioners in order for them to carry out their
duties.
5. Dalam melakukan pengawasan, Dewan Komisaris wajib 5. In conducting supervision, the Board of Commissioners is
mengarahkan, memantau, dan mengevaluasi pelaksanaan required to direct, monitor, and evaluate the implementation
tata kelola, manajemen risiko, dan kepatuhan secara of integrated governance, risk management, and compliance,
terintegrasi serta kebijakan strategis Bank, sesuai dengan as well as the Bank’s strategic policies, in accordance with the
ketentuan peraturan perundang-undangan, anggaran prevailing laws and regulations, the Articles of Association,
dasar, dan/atau keputusan RUPS. and/or resolutions of the General Meeting of Shareholders.
6. Dewan Komisaris menerima dan melaksanakan kewenangan 6. The Board of Commissioners shall receive and exercise the
yang diserahkan dan/atau diberikan kepada Dewan authorities delegated and/or granted to it in accordance
Komisaris sesuai dengan ketentuan peraturan perundang- with the prevailing laws and regulations, the Articles of
undangan, anggaran dasar, dan/atau keputusan RUPS. Association, and/or resolutions of the General Meeting of
Shareholders.
7. Dewan Komisaris dapat melaksanakan tugas dan 7. The Board of Commissioners may perform other
kewenangan pengawasan lain. supervisory duties and authorities.
8. Dalam melaksanakan pengawasan, Dewan Komisaris 8. In carrying out its supervisory function, the Board of
dilarang ikut serta dalam pengambilan keputusan Commissioners is prohibited from being involved in
kegiatan operasional Bank, kecuali: decision-making related to the Bank’s operational
activities, except for:
a. Penyediaan dana kepada pihak terkait sesuai a. The provision of funds to related parties in
dengan Peraturan Otoritas Jasa Keuangan accordance with Financial Services Authority
mengenai batas maksimum pemberian kredit regulations concerning the maximum lending
dan penyediaan dana besar bagi bank umum limit and large exposures for commercial banks,
dan Peraturan Otoritas Jasa Keuangan mengenai and Financial Services Authority regulations
batas maksimum penyaluran dana dan penyaluran concerning the maximum fund disbursement
dana besar bagi bank umum syariah; limit and large exposures for sharia commercial
banks;
b. Hal lain yang ditetapkan dalam Anggaran Dasar b. Other matters as stipulated in the Bank’s
Bank atau peraturan ketentuan perundang- Articles of Association or the prevailing laws and
undangan. regulations.
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9. Pengambilan keputusan kegiatan operasional Bank 9. Decision-making on the Bank’s operational activities
oleh Dewan Komisaris sebagaimana dimaksud pada by the Board of Commissioners as referred to in
poin 8 (delapan) merupakan bagian dari tugas point 8 (eight) constitutes part of the supervisory
pengawasan oleh Dewan Komisaris sehingga tidak duties of the Board of Commissioners and does not
meniadakan tanggung jawab Direksi atas pelaksanaan eliminate the responsibility of the Board of Directors
kepengurusan Bank. for the management of the Bank.
10. Dewan Komisaris wajib melakukan pengawasan 10. The Board of Commissioners is required to supervise
terhadap tindak lanjut Direksi atas temuan audit the follow-up actions taken by the Board of
atau pemeriksaan dan rekomendasi dari satuan kerja Directors on audit findings or examination results
audit intern Bank, auditor ekstern, hasil pengawasan and recommendations from the Bank’s internal
Otoritas Jasa Keuangan, dan/atau hasil pengawasan audit unit, external auditors, the Financial Services
otoritas dan lembaga lain. Authority, and/or other supervisory authorities and
institutions.
11. Dewan Komisaris wajib melaporkan kepada Otoritas 11. The Board of Commissioners is required to report
Jasa Keuangan paling lama 5 (lima) hari sejak to the Financial Services Authority no later than five
ditemukan: days after the discovery of:
a. Pelanggaran ketentuan peraturan perundang- a. Violations of the prevailing laws and regulations
undangan di bidang keuangan, perbankan, dan in the fields of finance, banking, and matters
yang terkait dengan kegiatan usaha Bank; dan/ related to the Bank’s business activities; and/or
atau
b. Keadaan atau perkiraan keadaan yang dapat b. Circumstances or potential circumstances
membahayakan kelangsungan usaha Bank. that may endanger the continuity of the Bank’s
business.
12. Dewan Komisaris wajib memiliki pedoman dan tata tertib 12. The Board of Commissioners is required to have working
kerja yang bersifat mengikat bagi setiap anggota Dewan guidelines and rules of procedure that are binding on each
Komisaris. member of the Board of Commissioners.
13. Pedoman dan tata tertib kerja paling sedikit wajib 13. The working guidelines and rules of procedure shall
mencantumkan: at least stipulate:
a. Tugas, tanggung jawab, dan wewenang Dewan a. The duties, responsibilities, and authorities of the
Komisaris; Board of Commissioners;
b. Pengaturan kewenangan dan prosedur keputusan b. The regulation of authorities and decision-making
Dewan Komisaris; procedures of the Board of Commissioners;
c. Pengaturan etika kerja Dewan Komisaris; c. The regulation of the code of ethics of the Board
of Commissioners;
d. Pengaturan rapat Dewan Komisaris; d. The regulation of meetings of the Board of
Commissioners;
e. Larangan terhadap Dewan Komisaris; e. Prohibitions applicable to the Board of
Commissioners;
f. Evaluasi terhadap Dewan Komisaris; dan f. Evaluation of the Board of Commissioners; and
g. Pola hubungan kerja Dewan Komisaris dan Direksi. g. The working relationship pattern between the
Board of Commissioners and the Board of
Directors.
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14. Dewan Komisaris dengan suara terbanyak, setiap 14. The Board of Commissioners, by majority vote,
waktu berhak memberhentikan untuk sementara at any time has the right to temporarily suspend
seorang atau lebih anggota Direksi dari jabatannya, one or more members of the Board of Directors
apabila anggota Direksi tersebut bertindak from their positions if such members act contrary
bertentangan dengan Anggaran Dasar dan peraturan to the Articles of Association and the prevailing
perundang-undangan yang berlaku atau merugikan laws and regulations, cause harm to the objectives
maksud dan tujuan Perseroan atau melalaikan and purposes of the Company, or neglect their
kewajibannya. obligations.
15. Pemberhentian sementara itu wajib diberitahukan 15. Such temporary suspension must be notified in
secara tertulis kepada yang bersangkutan, disertai writing to the concerned party, together with the
alasannya. reasons therefor.
16. Dalam jangka waktu 90 (sembilan puluh) hari setelah 16. Within a period of 90 (ninety) days after the date of such
tanggal pemberhentian sementara itu, Dewan temporary suspension, the Board of Commissioners is
Komisaris wajib untuk menyelenggarakan RUPS required to convene a General Meeting of Shareholders
untuk mencabut atau menguatkan pemberhentian to revoke or confirm the temporary suspension, and the
sementara tersebut, sedangkan anggota Direksi temporarily suspended member of the Board of Directors
yang diberhentikan sementara itu diberi kesempatan shall be given the opportunity to attend and present a
untuk hadir guna membela diri. defense.
Dalam hal RUPS tidak dapat mengambil keputusan If the General Meeting of Shareholders is unable to
atau setelah lewatnya jangka waktu 90 (sembilan make a resolution or is not convened after the lapse
puluh) hari tersebut RUPS tidak diselenggarakan, of the ninety-day period, the temporary suspension
maka pemberhentian sementara tersebut menjadi shall become null and void.
batal.
17. Dewan Komisaris wajib menyediakan waktu untuk 17. The Board of Commissioners is required to
melaksanakan tugas dan tanggung jawab secara allocate sufficient time to perform its duties and
optimal sesuai dengan pedoman dan tata tertib kerja. responsibilities optimally in accordance with the
working guidelines and rules of procedure.
18. Dewan Komisaris wajib menjaga segala data dan 18. The Board of Commissioners is required to safeguard
informasi terkait Bank yang disampaikan oleh Direksi, all data and information related to the Bank provided
dan sesuai dengan ketentuan peraturan perundang- by the Board of Directors, in accordance with the
undangan. prevailing laws and regulations.
Rapat Dewan Komisaris Board of Commissioners’ Meetings
Dewan Komisaris wajib menyelenggarakan rapat paling The Board of Commissioners is required to hold
sedikit 1 (satu) kali dalam 2 (dua) bulan sebagaimana meetings at least once every two months, as stipulated
diatur dalam POJK No. 33/POJK.04/2014 tentang Direksi in Financial Services Authority Regulation (POJK) No.
dan Dewan Komisaris Emiten atau Perusahaan Publik. 33/POJK.04/2014 on the Board of Directors and Board
Selain itu, Dewan Komisaris juga wajib mengadakan of Commissioners of Issuers or Public Companies. In
rapat bersama Direksi paling kurang 1 (satu) kali dalam addition, the Board of Commissioners is also required to
4 (empat) bulan. hold joint meetings with the Board of Directors at least
once every four months.
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Rapat Dewan Komisaris Rapat Bersama Direksi
Board of Commissioners Meeting Joint Meeting with Board of Directors
Nama
Name Jumlah Rapat Persentase Jumlah Rapat Persentase
Kehadiran Kehadiran
Number of Percentage Number of Percentage
Attendance Attendance
Meetings (%) Meetings (%)
Kiki Syahnakri 14 14 100,00 12 12 100,00
Tomy Winata 14 2 14,29 12 2 16,67
Sugianto Kusuma 14 2 14,29 12 2 16,67
Elizawatie Simon 14 14 100,00 12 12 100,00
Pesta Uli Sitanggang 14 14 100,00 12 12 100,00
Program Pelatihan Dewan Komisaris Board of Commissioners’ Training Program
Untuk meningkatkan kinerja Dewan Komisaris, Bank To enhance the performance of the Board of
memberikan kesempatan kepada Dewan Komisaris untuk Commissioners, the Bank provides opportunities for
dapat mengembangkan dan meningkatkan kompetensi members of the Board of Commissioners to develop
diri melalui pelatihan dan sertifikasi, maupun program and improve their competencies through training and
peningkatan kompetensi lainnya seperti seminar dan certification programs, as well as other competency
workshop. development initiatives such as seminars and
workshops.
Selama tahun 2025, Dewan Komisaris telah mengikuti During 2025, the Board of Commissioners participated
pelatihan pendidikan dan/atau peningkatan kompetensi in the following education and/or competency
sebagai berikut: enhancement programs:
Jenis
Peserta Pelatihan Materi Pendidikan dan Pelatihan Tanggal Penyelenggara
Participants Types of Education and Training Materials Date Organizer
Training
Kiki Syahnakri Refreshment Refreshment Sertifikasi Manajemen 9-19 Agustus 2025 Risiko Manajemen Gagasan
Sertifikasi Risiko Jenjang 6 August 9–19, 2025 (RMG)
Certification Risk Management Certification
Refreshment Refreshment – Level 6
Tomy Winata - - - -
Sugianto - - - -
Kusuma
Elizawatie Refreshment Refreshment Sertifikasi Manajemen 16-26 April 2025 Risiko Manajemen Gagasan
Simon Sertifikasi Risiko Jenjang 7 April 16–26, 2025 (RMG)
Certification Risk Management Certification
Refreshment Refreshment – Level 7
Webinar Memahami Pentingnya Integritas 16 Oktober 2025 Forum Komunikasi Direktur
dalam Pengelolaan Lembaga October 16, 2025 Kepatuhan Perbankan (FKDKP)
Keuangan
Understanding the Importance
of Integrity in the Management of
Financial Institutions
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Sustaining Stability and Driving Growth
Jenis
Peserta Pelatihan Materi Pendidikan dan Pelatihan Tanggal Penyelenggara
Participants Types of Education and Training Materials Date Organizer
Training
Pesta Uli Refreshment Refreshment Sertifikasi Manajemen 22 Februari - 3 Maret Risiko Manajemen Gagasan
Sitanggang Sertifikasi Risiko Jenjang 6 2025 (RMG)
Certification Risk Management Certification February 22 – March
Refreshment Refreshment – Level 6 3, 2025
Program Pengenalan Perusahaan bagi Company Orientation Program for Newly
Komisaris Baru Appointed Commissioners
Dalam hal pengangkatan Komisaris baru, Bank In the event of the appointment of new Commissioners,
memastikan Komisaris memahami tugas dan tanggung the Bank ensures that the Commissioners understand
jawabnya dan memberikan informasi kepada pihak terkait their duties and responsibilities and provides
agar mendapatkan pemahaman lebih tentang Bank relevant information to enable them to gain a deeper
Artha Graha Internasional guna mendukung pelaksanaan understanding of Bank Artha Graha Internasional in
tugas dan tanggung jawabnya. Sehubungan tidak adanya order to support the performance of their duties and
anggota Dewan Komisaris baru di tahun 2025, Bank tidak responsibilities. As there were no newly appointed
melakukan program Pengenalan Perusahaan bagi Dewan members of the Board of Commissioners in 2025, the
Komisaris baru. Bank did not conduct a Company Orientation Program
for new Commissioners.
Mekanisme Pengunduran Diri dan Pemberhentian Mechanism for Resignation and Dismissal of the
Dewan Komisaris Board of Commissioners
Sesuai dengan ketentuan dalam Pedoman dan Tata In accordance with the provisions set out in the Board
Tertib Kerja Dewan Komisaris Bank, mekanisme of Commissioners’ Working Guidelines and Rules
pengunduran diri dan pemberhentian anggota Dewan of Procedure of the Bank, the mechanism for the
Komisaris Bank Artha Graha Internasional ditetapkan resignation and dismissal of members of the Board of
sebagai berikut: Commissioners of Bank Artha Graha Internasional is
stipulated as follows:
1. Seorang anggota Dewan Komisaris berhak 1. A member of the Board of Commissioners has the
mengundurkan diri dari jabatannya dan wajib right to resign from his/her position and is required
menyampaikan permohonan pengunduran diri to submit a written resignation request to the Bank
kepada Bank mengenai maksud tersebut sedikitnya at least 90 (ninety) days prior to the effective date
90 (sembilan puluh) hari sebelum tanggal of resignation;
pengunduran dirinya;
2. Bank wajib menyelenggarakan RUPS untuk 2. The Bank is required to convene a General Meeting
memutuskan permohonan pengunduran diri anggota of Shareholders to decide on the resignation request
Dewan Komisaris dalam jangka waktu paling lambat of the member of the Board of Commissioners
90 (sembilan puluh) hari setelah diterimanya surat no later than 90 (ninety) days after receipt of the
pengunduran diri tersebut. resignation letter.
Dewan Komisaris yang mengundurkan diri tetap A resigning member of the Board of Commissioners
dapat dimintakan pertanggungjawabannya sejak may still be held accountable, from the date of
tanggal pengangkatan sampai dengan pengunduran appointment until the date of resignation, at the
dirinya dalam RUPS; General Meeting of Shareholders;
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3. Bank wajib melakukan keterbukaan informasi kepada 3. The Bank is required to disclose the resignation to the
masyarakat dan menyampaikan kepada Otoritas Jasa public and notify the Financial Services Authority in
Keuangan terkait pengunduran diri sesuai dengan connection with such resignation in accordance with
peraturan perundang-undangan yang berlaku di the prevailing capital market laws and regulations;
Pasar Modal; dan and
4. RUPS dapat mengangkat orang lain untuk mengisi 4. The General Meeting of Shareholders may appoint
jabatan seorang anggota Dewan Komisaris yang another person to fill the position of a member of the
diberhentikan dari jabatannya atau untuk mengisi Board of Commissioners who has been dismissed
suatu lowongan. from office or to fill a vacancy.
Masa jabatan seorang yang diangkat untuk The term of office of a person appointed to replace
menggantikan anggota Dewan Komisaris yang a resigning or dismissed member of the Board of
berhenti atau mengisi lowongan adalah untuk jangka Commissioners, or to fill a vacancy, shall be for the
waktu sisa masa jabatan anggota Dewan Komisaris remaining term of office of the replaced or dismissed
yang diberhentikan atau digantikan tersebut. member of the Board of Commissioners.
Penilaian Kinerja Komite-Komite Yang Berada Di Performance Evaluation of Committees under the
Bawah Dewan Komisaris Board of Commissioners
Dewan Komisaris Bank Artha Graha Internasional The Board of Commissioners of Bank Artha Graha
dibantu oleh berbagai Komite dalam menjalankan Internasional is assisted by various Committees in
fungsi, tugas dan tanggung jawabnya, Komite yang ada carrying out its functions, duties, and responsibilities. The
di bawah Dewan Komisaris antara lain Komite Audit, committees under the Board of Commissioners include
Komite Pemantau Risiko dan Komite Remunerasi dan the Audit Committee, Risk Monitoring Committee, and
Nominasi. Setiap tahun, Dewan Komisaris mengevaluasi Remuneration and Nomination Committee. Each year,
kinerja dari setiap Komite, baik secara kolektif kolegial the Board of Commissioners evaluates the performance
maupun individu. of each Committee, both collectively and individually.
Pada tahun 2025, Dewan Komisaris memandang In 2025, the Board of Commissioners concluded that all
bahwa seluruh komite tersebut telah bekerja dengan of these Committees had performed their duties while
menjunjung standar kompetensi dan kualitas yang baik. upholding good standards of competence and quality.
Adapun penilaian masing-masing komite adalah sebagai The evaluation of each Committee is as follows:
berikut:
Penilaian Kinerja
Uraian Dasar Penilaian
Performance
Description Basis of Assessment
Assessment
Komite Audit 1. Pemantauan dan evaluasi perencanaan dan pelaksanaan audit serta tindak
Audit Committee lanjut hasil audit dalam rangka menilai kecukupan pengendalian intern
termasuk kecukupan proses pelaporan keuangan;
2. Review pelaksanaan tugas dan tanggung jawab Internal Audit dilakukan
secara bulanan yang disampaikan dalam pembahasan temuan serta tindak
lanjutnya. Hasil review terhadap pemeriksaan yang dilakukan KAP telah sesuai Baik
dengan standar audit yang ditetapkan; Good
3. Monitoring terhadap tindak lanjut yang dilakukan oleh Direksi atas pemenuhan
komitmen hasil temuan pemeriksaan internal dan eksternal; dan
4. Memberikan rekomendasi penunjukan Akuntan Publik dan KAP sesuai
ketentuan yang berlaku kepada RUPS melalui Dewan Komisaris.
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Penilaian Kinerja
Uraian Dasar Penilaian
Performance
Description Basis of Assessment
Assessment
1. Monitoring and evaluation of audit planning and implementation, as well
as follow-up on audit results, in order to assess the adequacy of internal
controls, including the adequacy of the financial reporting process;
2. Monthly reviews of the implementation of the duties and responsibilities
of the Internal Audit function, which were presented through discussions
of audit findings and their follow-up actions. The results of the review of
examinations conducted by the Public Accounting Firm were in accordance
with the applicable auditing standards;
3. Monitoring of the follow-up actions taken by the Board of Directors in
fulfilling commitments arising from internal and external audit findings; and
4. Providing recommendations on the appointment of the Public Accountant
and Public Accounting Firm to the General Meeting of Shareholders through
the Board of Commissioners, in accordance with the prevailing regulations.
1. Hasil evaluasi, kajian hal-hal yang berhubungan dengan risiko serta
memberikan arahan dan saran dalam pengembangan manajemen risiko di
Bank; dan
Komite Pemantau 2. Memantau dan mengevaluasi atas pelaksanaan tugas Komite Manajemen
Risiko Risiko dan Direktorat Risk Management. Baik
Risk Monitoring 1. The results of evaluations and reviews of matters related to risk, as well as Good
Committee the provision of guidance and recommendations for the development of risk
management at the Bank; and
2. Monitoring and evaluation of the implementation of the duties of the Risk
Management Committee and the Risk Management Directorate.
1. Hasil evaluasi Kebijakan Remunerasi bagi Dewan Komisaris dan Direksi,
Pejabat eksekutif dan pegawai;
2. Telah menyusun sistem serta prosedur pemilihan dan/atau penggantian
anggota Dewan Komisaris dan Direksi untuk disampaikan kepada RUPS;
3. Telah memberikan rekomendasi calon anggota Dewan Komisaris dan/atau
Direksi untuk disampaikan kepada RUPS; dan
4. Telah memberikan rekomendasi calon Pihak Independen yang dapat menjadi
Komite Remunerasi anggota Komite kepada Dewan Komisaris.
dan Nominasi 1. The results of the evaluation of the Remuneration Policy for members of the
Baik
Remuneration Board of Commissioners and the Board of Directors, executive officers, and
Good
and Nomination employees;
Committee 2. Prepared systems and procedures for the selection and/or replacement of
members of the Board of Commissioners and the Board of Directors to be
submitted to the General Meeting of Shareholders;
3. Provided recommendations for candidates for members of the Board of
Commissioners and/or the Board of Directors to be submitted to the General
Meeting of Shareholders; and
4. Provided recommendations for candidates for Independent Parties to serve
as members of Committees to the Board of Commissioners.
DIREKSI
BOARD OF DIRECTORS
Direksi merupakan organ Tata Kelola yang berwenang The Board of Directors is a governance organ that has the
dan bertanggung jawab penuh atas jalannya pengurusan authority and full responsibility for the management of
Bank untuk kepentingan Bank serta sesuai dengan the Bank in the interests of the Bank and in accordance
maksud dan tujuan Bank. Direksi memiliki wewenang with the Bank’s purposes and objectives. The Board of
serta bertugas dan bertanggung jawab secara kolegial Directors has the authority and carries out its duties
dalam mengelola Bank. Secara garis besar, masing- and responsibilities collectively in managing the Bank.
masing Direktur dapat melaksanakan tugas dan In general, each Director may perform duties and make
mengambil keputusan sesuai dengan pembagian tugas decisions in accordance with the allocation of duties
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dan wewenangnya. Direksi bertanggung jawab terhadap and authorities. The Board of Directors is responsible
pengelolaan Bank agar dapat menghasilkan keuntungan for managing the Bank in order to generate profits and
dan memastikan kesinambungan usaha Bank sesuai to ensure the sustainability of the Bank’s business in
dengan anggaran dasar dan peraturan perundang- accordance with the Articles of Association and the
undangan. prevailing laws and regulations.
Pedoman Kerja/Piagam Direksi Board of Directors’ Working Guidelines/
Charter
Dalam melakukan tugas dan kewajibannya, Direksi In carrying out its duties and obligations, the Board of
senantiasa merujuk pada Pedoman Kerja dan Tata Tertib Directors consistently refers to the Board of Directors’
Kerja Direksi yang ditetapkan melalui Surat Keputusan Working Guidelines and Rules of Procedure, which
No. 0027.04.0 tanggal 28 Desember 2023, sebagai were established through Decree No. 0027.04.0 dated
pedoman pelaksanaan tugas dan tanggung jawab Direksi December 28, 2023, as guidance for the performance
agar sesuai dengan aturan dalam penerapan tata kelola of the duties and responsibilities of the Board of
perusahaan yang baik. Selain itu, Direksi juga mengacu Directors to ensure compliance with the principles of
pada peraturan perundang-undangan lainnya, antara Good Corporate Governance. In addition, the Board
lain: of Directors also refers to other prevailing laws and
regulations, including:
1. Undang-Undang No. 10 tahun 1998 tentang 1. Law No. 10 of 1998 on Banking;
Perbankan;
2. Undang-Undang No. 40 tahun 2007 tentang 2. Law No. 40 of 2007 on Limited Liability Companies;
Perseroan Terbatas;
3. Peraturan Otoritas Jasa Keuangan No. 33/ 3. Financial Services Authority Regulation No. 33/
POJK.04/2014 tentang Direksi dan Dewan Komisaris POJK.04/2014 on the Board of Directors and Board
Emiten dan Perusahaan Publik; of Commissioners of Issuers and Public Companies;
4. Surat Edaran Otoritas Jasa Keuangan No. 13/ 4. Financial Services Authority Circular Letter No. 13/
SEOJK.03/2017 tentang Penerapan Tata Kelola Bank SEOJK.03/2017 concerning the Implementation of
Umum; Corporate Governance for Commercial Banks;
5. Peraturan Otoritas Jasa Keuangan No. 12/ 5. Financial Services Authority Regulation (POJK) No.
POJK.03/2021 tentang Bank Umum; 12/POJK.03/2021 on Commercial Banks;
6. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 6. Financial Services Authority Regulation (POJK) No. 17
tentang Penerapan Tata Kelola bagi Bank Umum; of 2023 on the Implementation of Governance for
Commercial Banks;
7. Surat Edaran Otoritas Jasa Keuangan No. 14/ 7. Financial Services Authority Circular Letter No. 14/
SEOJK.02/2025 tentang Penerapan Tata Kelola Bank SEOJK.02/2025 concerning the Implementation of
Umum; Corporate Governance for Commercial Banks;
8. Anggaran Dasar PT Bank Artha Graha Internasional 8. The Articles of Association of PT Bank Artha Graha
Tbk; dan Internasional Tbk; and
9. Dan saling terkait dengan Pedoman Kebijakan 9. Other related policies, including the Risk Management
Manajemen Risiko (Risk Management). Policy Guidelines.
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Ketentuan Masa Jabatan Term of Office Provisions
Masa jabatan Direksi Bank Artha Graha Internasional The term of office of the Board of Directors of Bank
untuk 1 (satu) periode paling lama adalah 3 (tiga) tahun Artha Graha Internasional for one (1) period is a
terhitung sejak tanggal yang ditetapkan oleh RUPS maximum of three (3) years from the date determined
yang mengangkatnya dan berakhir pada penutupan by the GMS that appointed them and ends at the
RUPS Tahunan tiga tahun berikutnya, namun dengan closing of the Annual GMS three years later, without
tidak mengurangi hak RUPS untuk sewaktu-waktu prejudice to the GMS’s right to dismiss a member of the
dapat memberhentikan anggota Direksi sebelum masa Board of Directors at any time before the end of their
jabatannya berakhir sesuai dengan ketentuan dalam term of office in accordance with the provisions of the
Anggaran Dasar Perseroan. Company’s Articles of Association.
Setelah masa jabatannya berakhir, anggota Direksi dapat After their term of office ends, members of the Board of
diangkat kembali berdasarkan keputusan RUPS, masa Directors may be reappointed based on a decision of
jabatan anggota Direksi akan berakhir dengan sendirinya the GMS. The term of office of a member of the Board of
apabila anggota Direksi tersebut: Directors shall automatically end if the member:
1. Mengundurkan diri dengan permohonan 1. Resigned by submitting a resignation request;
pengunduran diri;
2. Tidak lagi memenuhi persyaratan perundang- 2. No longer meets the applicable legal requirements;
undangan yang berlaku;
3. Meninggal dunia; 3. Passes away;
4. Diberhentikan berdasarkan keputusan RUPS; dan 4. Is dismissed based on a decision of the GMS; and
5. Dinyatakan pailit atau ditaruh di bawah pengampuan 5. Is declared bankrupt or placed under guardianship
berdasarkan suatu penetapan pengadilan. based on a court order.
Komposisi Direksi Composition of the Board of Directors
Pada tahun 2025, komposisi Direksi Bank mengalami In 2025, the composition of the Bank’s Board of Directors
perubahan sesuai dengan keputusan Rapat Umum Pemegang underwent changes in accordance with the decision of the
Saham Tahunan yang diselenggarakan pada 26 Juni 2025, Annual General Meeting of Shareholders held on June 26,
pemegang saham menyetujui memberhentikan Indra Sintung 2025, where shareholders approved the dismissal of Indra
Budianto selaku Direktur serta mengangkat Susana dan Selvy Sintung Budianto as Director and appointed Susana and Selvy
sebagai Direksi, sebagaimana tertuang dalam Akta Pernyataan as Directors, as stated in the Deed of Meeting Resolution No.17
Keputusan Rapat No. 17 tanggal 26 Juni 2025, sehingga dated June 26, 2025, resulting in the following composition of
komposisi Direksi Bank menjadi sebagai berikut: the Bank’s Board of Directors:
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Nama Jabatan Dasar Pengangkatan Periode
Name Position Basis of Appointment Period
Andy Kasih Direktur Utama 1. Akta Pernyataan Keputusan Rapat No. 95 tanggal 30 Juni 2008; 2023-2026
President 2. Akta Pernyataan Keputusan Rapat No. 16 tanggal 10 Juni 2011;
Director 3. Akta Pernyataan Keputusan Rapat No. 08 tanggal 3 Juni 2014;
4. Akta Pernyataan Keputusan Rapat No. 20 tanggal 16 Juni 2017;
5. Akta Pernyataan Keputusan Rapat No. 07 tanggal 5 Oktober 2020;
dan
6. Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023.
1. Deed of Meeting Resolution No. 95 dated June 30, 2008;
2. Deed of Meeting Resolution No. 16 dated June 10, 2011;
3. Deed of Meeting Resolution No. 08 dated June 3, 2014;
4. Deed of Meeting Resolution No. 20 dated June 16, 2017;
5. Deed of Meeting Resolution No. 07 dated October 5, 2020; and
6. Deed of Meeting Resolution No. 16 dated July 17, 2023.
Christina Wakil Direktur 1. Akta Pernyataan Keputusan Rapat No. 09 tanggal 17 Juli 2018; 2024-2027
Harapan Utama 2. Akta Pernyataan Keputusan Rapat No. 177 tanggal 23 Agustus 2021;
Vice President dan
Director 3. Akta Pernyataan Keputusan Rapat No. 05 tanggal 17 Juli 2024.
1. Deed of Meeting Resolutions No. 09 dated July 17, 2018;
2. Deed of Meeting Resolutions No. 177 dated August 23, 2021; and
3. Deed of Meeting Resolutions No. 05 dated July 17, 2024.
Indrastomo Direktur Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023. 2023-2026
Nugroho Kepatuhan/ Deed of Meeting Resolutions No. 16 dated July 17, 2023.
Direktur
Independen
Compliance
Director/
Independent
Director
Handoyo Direktur Akta Pernyataan Keputusan Rapat No. 16 tanggal 17 Juli 2023. 2023-2026
Soedirdja Director Deed of Meeting Resolutions No. 16 dated July 17, 2023.
Susana* Direktur Akta Pernyataan Keputusan Rapat No. 17 tanggal 26 Juni 2025. 2025-2028
Director Deed of Meeting Resolutions No. 17 dated June 26, 2023.
Selvy* Direktur Akta Pernyataan Keputusan Rapat No. 17 tanggal 26 Juni 2025. 2025-2028
Director Deed of Meeting Resolutions No. 17 dated June 26, 2023.
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada tanggal 8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
Penilaian Kemampuan dan Kepatutan Fit and Proper Assessment
Seluruh calon anggota Direksi wajib dinyatakan lulus All candidates for members of the Board of Directors are
dalam Uji Kemampuan dan Kepatutan (Fit & Proper Test) required to be declared to have passed the Fit and Proper
yang dilakukan oleh Otoritas Jasa Keuangan, sebagaimana Test conducted by the Financial Services Authority, as
yang diatur dalam Peraturan Otoritas Jasa Keuangan No. stipulated in Financial Services Authority Regulation No.
27/POJK.03/2016 tentang Penilaian Kemampuan dan 27/POJK.03/2016 on Fit and Proper Assessments for Key
Kepatutan bagi Pihak Utama Lembaga Jasa Keuangan. Parties of Financial Services Institutions. The status of
Adapun penjelasan status Uji Kemampuan dan Kepatutan the Fit and Proper Test for the serving members of the
Direksi yang menjabat pada periode tahun 2025 dapat Board of Directors during the 2025 period is presented
dijelaskan pada tabel di bawah ini: in the table below.
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Tanggal
Nama Jabatan Penyelenggara Kelulusan No. Surat
Name Position Organizer Date of Letter Number
Completion
Andy Kasih Direktur Utama Bank Indonesia 9 Desember 2008 Surat Bank Indonesia No. 10/184/GBI/
President Director December 9, 2008 DPIP/Rahasia
Bank Indonesia Letter No. 10/184/GBI/
DPIP/Confidential
Christina Harapan Wakil Direktur Otoritas Jasa 9 Januari 2019 Surat Otoritas Jasa Keuangan No.
Utama Keuangan January 9, 2019 SR-8/PB.12/2019
Vice President Financial Services Financial Services Authority Letter
Director Authority No. SR-8/PB.12/2019
Indrastomo Direktur Otoritas Jasa 8 November 2023 Surat Otoritas Jasa Keuangan No. SR-
Nugroho Kepatuhan/ Keuangan November 8, 2023 252/PB.02/2023
Direktur Financial Services Financial Services Authority Letter
Independen Authority No. SR-252/PB.02/2023
Compliance
Director/
Independent
Director
Handoyo Soedirdja Direktur Otoritas Jasa 8 November 2023 Surat Otoritas Jasa Keuangan No. SR-
Director Keuangan November 8, 2023 252/PB.02/2023
Financial Services Financial Services Authority Letter
Authority No. SR-252/PB.02/2023
Susana* Direktur Otoritas Jasa 8 Januari 2026 Surat Otoritas Jasa Keuangan No.
Director Keuangan January 8, 2026 KEPR-2/D.03/2026
Financial Services Financial Services Authority Letter
Authority No. KEPR-2/D.03/2026
Selvy* Direktur Otoritas Jasa 8 Januari 2026 Surat Otoritas Jasa Keuangan No.
Director Keuangan January 8, 2026 KEPR-1/D.03/2026
Financial Services Financial Services Authority Letter
Authority No. KEPR-1/D.03/2026
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada tanggal 8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
Sertifikasi Manajemen Risiko Risk Management Certification
Berdasarkan ketentuan dalam Surat Edaran Otoritas Pursuant to the provisions of Financial Services Authority
Jasa Keuangan No. 28/SEOJK.03/2022, setiap anggota Circular Letter No. 28/SEOJK.03/2022, each member
Direksi Bank wajib memiliki Sertifikat Manajemen Risiko of the Bank’s Board of Directors is required to hold a
jenjang 7. Sertifikat tersebut menjadi salah satu indikator Level 7 Risk Management Certificate. This certificate
dalam penilaian fit and proper test yang harus dijalani serves as one of the indicators in the fit and proper test
oleh Direksi yang akan menjabat. assessment that must be undertaken by members of
the Board of Directors prior to assuming office.
Tahun 2025, seluruh anggota Dewan Direksi Bank Artha In 2025, all members of the Board of Directors of Bank
Graha Internasional telah memenuhi ketentuan tersebut. Artha Graha Internasional had fulfilled this requirement.
Direksi yang telah lulus sertifikasi manajemen risiko The members of the Board of Directors who have passed
adalah sebagai berikut: the risk management certification are as follows:
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Nama Jabatan Sertifikasi Manajemen Risiko Penyelenggara
Name Position Risk Management Certification Organizer
Andy Kasih Direktur Utama Jenjang 7
LSPP
President Director Level 7
Christina Harapan Wakil Direktur Utama Jenjang 7
LSPP
Vice President Director Level 7
Indrastomo Nugroho Direktur Kepatuhan/ Jenjang 7 LSPP
Direktur Independen Level 7
Compliance Director/
Independent Director
Handoyo Soedirdja Direktur Jenjang 7 LSPP
Director Level 7
Susana* Direktur Jenjang 7 LSPP
Director Level 7
Selvy* Direktur Jenjang 7 LSPP
Director Level 7
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada tanggal 8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the Board
of Directors
Mengacu pada Pedoman dan Tata Tertib Kerja Direksi, Referring to the Guidelines and Rules of Procedure of
Direksi memiliki tugas dan tanggung jawab sebagai the Board of Directors, the Board of Directors has the
berikut: following duties and responsibilities:
1. Direksi bertugas menjalankan dan bertanggung 1. The Board of Directors is responsible for managing
jawab atas pengurusan Bank untuk kepentingan Bank and administering the Bank for the interest of the
sesuai dan dalam mencapai maksud dan tujuan Bank. Bank in accordance with, and in order to achieve, the
aims and objectives of the Bank.
Tugas Pokok Direksi adalah: The principal duties of the Board of Directors are:
a. Memimpin dan mengurus Bank sesuai dengan a. To lead and manage the Bank in accordance with
tujuan Bank; dan the Bank’s objectives; and
b. Menguasai, memelihara, dan mengurus kekayaan b. To control, maintain, and manage the assets of
Bank. the Bank.
2. Direksi wajib melaksanakan tugas, wewenang, dan 2. The Board of Directors is required to perform its
tanggung jawab dengan itikad baik dan dengan duties, authorities, and responsibilities in good faith
prinsip kehati-hatian. and in accordance with the prudential principle.
3. Dalam menerapkan Tata Kelola yang baik pada 3. In implementing good corporate governance in the
Perseroan, Direksi paling sedikit wajib membentuk: Company, the Board of Directors is at least required
to establish:
a. Satuan kerja audit intern, a. An internal audit work unit;
b. Satuan kerja manajemen risiko, dan b. A risk management work unit; and
c. Satuan kerja kepatuhan. c. A compliance work unit.
4. Direksi berwenang mewakili Bank sesuai dengan 4. The Board of Directors is authorized to represent
ketentuan peraturan perundang-undangan, anggaran the Bank in accordance with the prevailing laws
dasar dan keputusan RUPS. and regulations, the articles of association, and
resolutions of the General Meeting of Shareholders
(GMS).
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5. Setiap anggota Direksi wajib dengan itikad baik 5. Each member of the Board of Directors is required
dan penuh tanggung jawab menjalankan tugas to perform his or her duties and authorities in
dan wewenangnya dengan prinsip kehati-hatian good faith and with full responsibility, applying the
dan dengan mengindahkan peraturan perundang- prudential principle and complying with applicable
undangan yang berlaku. Dalam rangka mendukung laws and regulations. To support the effective
efektivitas pelaksanaan tugas dan tanggung implementation of its duties and responsibilities,
jawabnya, Direksi dapat membentuk komite yang the Board of Directors may establish committees
paling sedikit terdiri atas: consisting at least of:
a. Komite manajemen risiko; a. A risk management committee;
b. Komite kebijakan perkreditan atau pembiayaan; b. A credit or financing policy committee;
c. Komite kredit atau pembiayaan; dan c. A credit or financing committee; and
d. Komite pengarah Teknologi Informasi. d. An information technology steering committee.
dan berkewajiban melakukan evaluasi terhadap The Board of Directors is obliged to evaluate the
kinerja komite tersebut setiap akhir tahun buku performance of such committees at the end of
Bank, serta untuk mendukung pelaksanaan prinsip each financial year of the Bank. In order to support
tata kelola perusahaan yang baik oleh Bank, Direksi the implementation of good corporate governance
berkewajiban membentuk, serta berwenang untuk principles by the Bank, the Board of Directors
mengangkat dan memberhentikan Sekretaris is also obliged to establish, and is authorized to
Perusahaan atau susunan unit kerja Sekretaris appoint and dismiss, the Corporate Secretary or the
Perusahaan berikut pertanggungjawabnya. organizational structure of the Corporate Secretary
unit along with its accountability.
6. Pembagian tugas dan wewenang di antara para 6. The division of duties and authorities among
anggota Direksi ditetapkan oleh Rapat Umum members of the Board of Directors is determined
Pemegang Saham, dan dalam hal Rapat Umum by the General Meeting of Shareholders, and in the
Pemegang Saham tidak menetapkan, pembagian event that the General Meeting of Shareholders does
tugas, dan wewenang anggota Direksi ditetapkan not determine such division, it shall be determined
berdasarkan keputusan Direksi. based on a resolution of the Board of Directors.
7. Mempertanggungjawabkan pelaksanaan tugas 7. To be accountable for the implementation of its
kepada Pemegang Saham melalui RUPS. duties to the Shareholders through the General
Meeting of Shareholders.
8. Memiliki pedoman dan tata tertib kerja yang bersifat 8. To have guidelines and rules of procedure that are
mengikat bagi setiap anggota Direksi. binding on each member of the Board of Directors.
9. Pedoman dan tata tertib kerja paling sedikit wajib 9. The guidelines and rules of procedure must at
mencantumkan pengorganisasian Perseroan dan least contain provisions on the organization of the
pembidangan tugas Direksi; tugas, tanggung jawab Company and the division of duties of the Board of
dan wewenang Direksi; pengaturan kewenangan dan Directors; the duties, responsibilities, and authorities
prosedur keputusan Direksi; pengaturan etika kerja of the Board of Directors; arrangements regarding
Direksi; pengaturan rapat Direksi; larangan terhadap authority and decision-making procedures of
Direksi; evaluasi kinerja Direksi; pola hubungan kerja the Board of Directors; work ethics of the Board
Direksi dan Dewan Komisaris. of Directors; meetings of the Board of Directors;
prohibitions applicable to the Board of Directors;
evaluation of the performance of the Board of
Directors; and the working relationship between the
Board of Directors and the Board of Commissioners.
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10. Direksi bertanggung jawab penuh dalam 10. The Board of Directors bears full responsibility in
melaksanakan tugasnya yang ditujukan untuk carrying out its duties for the interest of the Bank in
kepentingan Bank dalam mencapai maksud dan achieving its aims and objectives.
tujuannya.
11. Merumuskan dan bertanggung jawab atas 11. To formulate and be responsible for the achievement
tercapainya visi, misi dan strategi jangka pendek, of the Company’s vision, mission, and short-term,
menengah dan jangka panjang perusahaan melalui medium-term, and long-term strategies through
koordinasi kerja dan pemantauan kinerja dan prestasi work coordination as well as monitoring the
setiap unit kerja. performance and achievements of each work unit.
12. Merumuskan arah kebijakan dan sasaran bidang 12. To formulate policy directions and targets in the fields
kepatuhan dan manajemen risiko Bank dalam of compliance and risk management of the Bank
memenuhi seluruh peraturan Otoritas Jasa Keuangan in fulfilling all regulations of the Financial Services
dan peraturan perundang-undangan lain yang Authority and other applicable laws and regulations
berlaku dalam rangka prinsip kehati-hatian. in accordance with the prudential principle.
13. Direksi berhak mewakili Bank didalam dan diluar 13. The Board of Directors has the right to represent
pengadilan tentang segala hal dan dalam segala the Bank in and out of court in all matters and
kejadian, dan berhak mengikat Bank dengan pihak circumstances, and has the right to bind the Bank
lain atau pihak lain dengan Bank serta menjalankan with other parties or other parties with the Bank, and
segala tindakan baik yang mengenai pengurusan to carry out all actions related to management and
maupun mengenai pemilikan, akan tetapi dengan ownership, provided that, specifically for:
ketentuan bahwa khusus:
a. Mendirikan suatu usaha baru atau turut serta a. Establishing a new business or participating in
pada perusahaan lain baik di dalam maupun di another company, either domestically or abroad;
luar negeri;
b. Menjual saham milik Bank pada perusahaan lain; b. Selling shares owned by the Bank in other
companies;
c. Membeli, menjual atau dengan cara lain c. Purchasing, selling, or otherwise transferring
melepaskan hak atas barang-barang tidak rights to immovable assets or companies; and
bergerak atau perusahaan-perusahaan; dan
d. Menyewakan, menjaminkan atau memberati d. Leasing, pledging, or encumbering immovable
barang-barang tidak bergerak milik Bank. Harus assets owned by the Bank, such actions must
dengan persetujuan Dewan Komisaris, yang dalam obtain the approval of the Board of Commissioners.
pelaksanaannya terhadap pihak ketiga surat/akta In their implementation toward third parties, the
yang bersangkutan cukup ditandatangani oleh relevant letter or deed shall be sufficiently signed
Komisaris Utama atau Wakil Komisaris Utama by the President Commissioner or Vice President
bersama-sama dengan 1 (satu) anggota Dewan Commissioner jointly with 1 (one) member of the
Komisaris yang ditunjuk berdasarkan Keputusan Board of Commissioners appointed based on a
Dewan Komisaris. resolution of the Board of Commissioners.
14. Perbuatan hukum untuk mengalihkan, melepaskan 14. For legal actions to transfer, release rights, or provide
hak atau menjadikan jaminan utang yang merupakan security for debts amounting to more than 50%
lebih dari 50% (lima puluh persen) jumlah kekayaan (fifty percent) of the total net assets of the Bank,
bersih Bank baik dalam satu transaksi yang berdiri whether in a single transaction or in several related
sendiri ataupun yang berkaitan satu sama lain, Direksi transactions, the Board of Directors must obtain
harus mendapat persetujuan RUPS yang dihadiri approval from the General Meeting of Shareholders
atau diwakili para pemegang saham yang memiliki attended or represented by shareholders holding
paling sedikit 3/4 (tiga per empat) bagian dari jumlah at least 3/4 (three quarters) of the total shares with
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seluruh saham dengan hak suara hadir dalam RUPS, voting rights present at the GMS, and the resolution
dan keputusan disetujui oleh lebih dari 3/4 (tiga per must be approved by more than 3/4 (three quarters)
empat) bagian dari jumlah seluruh saham dengan hak of the total shares with voting rights present at the
suara yang hadir dalam RUPS. GMS.
Apabila dalam RUPS pertama yang dimaksud tersebut If the quorum required at the first GMS as referred
di atas kuorum yang ditentukan tidak tercapai, maka to above is not achieved, a second GMS with the
dapat diselenggarakan RUPS kedua dengan acara same agenda as the first GMS may be convened.
yang sama seperti RUPS pertama. RUPS kedua The second GMS must be attended or represented
tersebut harus dihadiri atau diwakili para pemegang by shareholders holding at least 2/3 (two thirds)
saham yang memiliki paling sedikit 2/3 (dua per tiga) of the total shares with valid voting rights, and the
bagian dari jumlah seluruh saham dengan hak suara resolution must be approved by more than 3/4
yang sah, dan keputusan disetujui oleh lebih dari 3/4 (three quarters) of the total shares with voting rights
(tiga per empat) bagian dari jumlah seluruh saham present at the second GMS.
dengan hak suara yang hadir dalam RUPS kedua.
Jikalau kuorum kehadiran dalam RUPS kedua If the attendance quorum at the second GMS is also
tersebut juga tidak terpenuhi, maka RUPS ketiga sah not achieved, a third GMS shall be valid and entitled
dan berhak mengambil keputusan. Jika dihadiri oleh to adopt resolutions. If attended by shareholders
pemegang saham dari saham dengan hak suara yang holding shares with valid voting rights in accordance
sah, dalam kuorum kehadiran yang ditetapkan oleh with the attendance quorum determined by the
OJK, atas permohonan Bank. Dalam pemanggilan Financial Services Authority, upon the application
RUPS ketiga menyebutkan bahwa RUPS kedua of the Bank. The notice of the third GMS shall state
telah diselenggarakan dan tidak mencapai kuorum that the second GMS has been convened and failed
kehadiran. to meet the attendance quorum.
15. Untuk menjalankan perbuatan hukum berupa 15. To carry out legal actions in the form of transactions
transaksi yang memuat benturan kepentingan containing conflicts of interest between the
antara kepentingan ekonomis pribadi anggota personal economic interests of members of the
Direksi, Dewan Komisaris atau Pemegang Saham, Board of Directors, the Board of Commissioners,
dengan kepentingan ekonomis Perseroan, Direksi or Shareholders and the economic interests of
memerlukan persetujuan RUPS. the Company, the Board of Directors must obtain
approval from the General Meeting of Shareholders.
16. Direksi wajib menindaklanjuti temuan audit atau 16. The Board of Directors is required to follow up on
pemeriksaan dan rekomendasi dari Satuan Kerja audit or examination findings and recommendations
Audit Intern (SKAI), auditor ekstern, hasil pengawasan from the Internal Audit Unit, external auditors, results
Otoritas Jasa Keuangan dan/atau hasil pengawasan of supervision by the Financial Services Authority,
otoritas lain. and/or results of supervision by other authorities.
17. Direksi wajib mempertanggungjawabkan pelaksanaan 17. The Board of Directors is required to be accountable
tugasnya kepada Pemegang Saham melalui Rapat for the implementation of its duties to the
Umum Pemegang Saham. Shareholders through the General Meeting of
Shareholders.
18. Direksi wajib mengelola Bank sesuai dengan kewenangan 18. The Board of Directors is required to manage
dan tanggung jawab Direksi sebagaimana diatur dalam the Bank in accordance with the authorities and
anggaran dasar dan peraturan perundang-undangan. responsibilities of the Board of Directors as stipulated
in the articles of association and prevailing laws and
regulations.
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19. Direksi wajib menerapkan prinsip-prinsip Tata Kelola 19. The Board of Directors is required to implement the
yang baik dalam setiap kegiatan usaha Bank pada principles of good corporate governance in every
seluruh tingkatan atau jenjang organisasi. business activity of the Bank at all levels of the
organization.
20. Direksi wajib mengungkapkan kepada pegawai 20. The Board of Directors is required to disclose to
mengenai kebijakan Bank yang bersifat strategis di employees the Bank’s strategic policies in the field
bidang kepegawaian. of human resources.
21. Direksi dilarang menggunakan penasihat perorangan 21. The Board of Directors is prohibited from using
dan/atau jasa profesional sebagai konsultan. individual advisers and/or professional services as
Penggunaan penasihat perorangan dan/atau jasa consultants. The use of individual advisers and/or
profesional sebagai konsultan dapat dilakukan dalam professional services as consultants may be carried
hal memenuhi persyaratan: out provided that the following requirements are
met:
a. Untuk proyek bersifat khusus; a. For projects of a special nature;
b. Didasarkan pada kontrak kerja yang jelas; dan b. Based on a clear work contract; and
c. Merupakan Pihak Independen dan memiliki c. The adviser or professional service provider is
kualifikasi untuk mengerjakan proyek yang bersifat an Independent Party and has the qualifications
khusus sebagaimana dimaksud dalam huruf a. to carry out the special project as referred to in
letter a.
22. Direksi wajib menyediakan data dan informasi yang 22. The Board of Directors is required to provide
akurat, relevan, dan tepat waktu kepada Dewan accurate, relevant, and timely data and information
Komisaris. to the Board of Commissioners.
23. Direksi wajib memiliki pedoman dan tata tertib kerja 23. The Board of Directors is required to have guidelines
yang bersifat mengikat bagi setiap anggota Direksi. and rules of procedure that are binding on each
Pedoman dan tata tertib kerja paling sedikit wajib member of the Board of Directors. Such guidelines
mencantumkan: and rules of procedure must at least contain
provisions on:
a. Pengorganisasian Perseroan dan pembidangan a. The organization of the Company and the division
tugas Direksi; of duties of the Board of Directors;
b. Tugas, tanggungjawab dan wewenang Direksi; b. The duties, responsibilities, and authorities of the
Board of Directors;
c. Pengaturan kewenangan dan prosedur keputusan c. Arrangements regarding authority and decision-
Direksi; making procedures of the Board of Directors;
d. Pengaturan etika kerja Direksi; d. Work ethics of the Board of Directors;
e. Pengaturan rapat Direksi; e. Meetings of the Board of Directors;
f. Larangan terhadap Direksi; f. Prohibitions applicable to the Board of Directors;
g. Evaluasi kinerja Direksi; dan g. Evaluation of the performance of the Board of
Directors; and
h. Pola hubungan kerja Direksi dan Dewan Komisaris. h. The working relationship between the Board of
Directors and the Board of Commissioners.
24. Keputusan Direksi yang diambil sesuai dengan 24. Decisions of the Board of Directors taken in
pedoman dan tata tertib kerja mengikat dan menjadi accordance with the guidelines and rules of procedure
tanggung jawab seluruh anggota Direksi. are binding and constitute the responsibility of all
members of the Board of Directors.
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Tugas dan Tanggung Jawab Masing-Masing Duties and Responsibilities of Each Director
Direksi
Nama dan Jabatan Tanggung Jawab
Name and Position Responsibilities
Andy Kasih • Mengoordinasikan pelaksanaan pengurusan • To coordinate the management of the Bank
Bank sesuai yang ditetapkan dalam in accordance with the provisions set out in
Direktur Utama Anggaran Dasar dan keputusan RUPS dengan the Articles of Association and resolutions
President Director memperhatikan ketentuan yang berlaku; of the GMS, while observing applicable
regulations;
• Mengoordinasikan, mengarahkan, dan • To coordinate, direct, and continuously
melakukan supervisi direktorat-direktorat supervise the Bank’s directorates in
dalam Bank secara berkesinambungan sesuai accordance with their respective areas to
dengan bidangnya masing-masing agar ensure operations run smoothly, effectively,
berjalan dengan lancar, efektif, efisien, dan efficiently, and in line with the Bank’s long-
tetap dalam strategi jangka panjang Bank; term strategy;
• Mengarahkan proses-proses perubahan • To direct the change processes required
yang diperlukan untuk memenuhi tantangan to address market competition challenges
persaingan pasar dengan mendorong unit by encouraging business units to market
bisnis memasarkan produk dan jasa dengan products and services in a more dynamic
lebih dinamis dan kompetitif, dengan and competitive manner, supported by
pengkajian yang komprehensif dari Direktorat comprehensive reviews from the Risk
Risk Management dan Compliance; Management and Compliance Directorate;
• Meningkatkan citra Bank di tingkat nasional • To enhance the Bank’s image at the national
dan internasional serta turut membina and international levels and to foster good
hubungan baik dengan bank koresponden, relationships with correspondent banks,
investment bank, lembaga keuangan, investment banks, financial institutions,
Nasabah, dan otoritas moneter, baik di dalam Customers, and monetary authorities, both
maupun di luar negeri; domestically and internationally;
• Bertanggung jawab atas bidang Corporate • To be responsible for the Corporate
Secretary; Secretary function;
• Bertanggung jawab atas bidang Head of • To be responsible for the Head of Bureau
Bureau; function;
• Bertanggung jawab atas bidang Financial • To be responsible for the Financial Control
Control; function;
• Bertanggung jawab atas bidang Operation; • To be responsible for the Operations
function;
• Bertanggung jawab atas bidang Compliance • To be responsible for the Compliance and
and Risk; Risk function;
• Bertanggung jawab atas bidang Legal Bureau; • To be responsible for the Legal Bureau
function;
• Bertanggung jawab atas bidang Asset • To be responsible for the Asset Recovery
Recovery; dan function; and
• Bertanggung jawab atas bidang Internal • To be responsible for the Internal Audit
Audit. function.
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Nama dan Jabatan Tanggung Jawab
Name and Position Responsibilities
Christina Harapan • Bersama-sama dengan Direktur Utama • Together with the President Director, to
mengoordinasikan pelaksanaan pengurusan coordinate the management of the Bank in
Wakil Direktur Utama Bank sesuai penetapan dalam Anggaran accordance with the provisions set out in
Vice President Director Dasar dan keputusan RUPS, dengan the Articles of Association and resolutions
memperhatikan ketentuan yang berlaku; of the GMS, while observing applicable
regulations;
• Bersama-sama dengan Direktur Utama • Together with the President Director,
mengoordinasikan, mengarahkan, serta to coordinate, direct, and continuously
melakukan supervisi Direktorat dalam Bank supervise the Bank’s Directorates in
secara berkesinambungan sesuai dengan accordance with their respective areas to
bidangnya masing-masing agar berjalan ensure operations run smoothly, effectively,
dengan lancar, efektif, efisien, dan tetap efficiently, and in line with the Bank’s long-
dalam strategi jangka panjang Bank; term strategy;
• Bersama-sama dengan Direktur Utama • Together with the President Director, to
meningkatkan citra Bank di tingkat nasional enhance the Bank’s image at the national
dan internasional, serta turut membina and international levels and to foster good
hubungan baik dengan bank koresponden, relationships with correspondent banks,
investment bank, lembaga keuangan, investment banks, financial institutions,
Nasabah, dan otoritas moneter, baik di dalam Customers, and monetary authorities, both
maupun di luar negeri; domestically and internationally;
• Bersama-sama dengan Direktur Utama • Together with the President Director, to
mengoordinasikan pelaksanaan kegiatan coordinate the implementation of activities
dalam mengarahkan dan membina jaringan in directing and developing the branch
kantor untuk mencapai target pangsa pasar office network to achieve targeted market
dan meningkatkan volume bisnis (dana dan share and increase business volumes
kredit); (funding and loans);
• Bertanggung jawab atas bidang Credit • To be responsible for the Credit Analyst
Analyst; function;
• Bertanggung jawab atas bidang Business dan • Responsible for Business and Treasury
Treasury; dan functions; and
• Bertanggung jawab atas bidang Retail Banking • To be responsible for the Retail Banking and
dan Digital Banking. Digital Banking.
Indrastomo Nugroho • Bertanggung jawab atas bidang Compliance; • To be responsible for the Compliance
function;
Direktur Kepatuhan/ • Bertanggung jawab atas bidang Business dan • Responsible for the Business and Treasury
Direktur Independen Teasury; dan divisions; and
Compliance Director/ • Bertanggung jawab atas bidang Risk • To be responsible for the Risk Management
Independent Director Management. function.
Handoyo Soedirdja • Bertanggung jawab atas bidang Financial • To be responsible for the Financial
Institution; Institution function;
Direktur • Bertanggung jawab atas bidang Treasury dan • To be responsible for the Treasury and
Director Fixed Income; dan Fixed Income function; and
• Bertanggung jawab atas bidang Wholesales • To be responsible for the Wholesale Banking
Banking. function.
Susana* • Bertanggung jawab atas bidang Financial • To be responsible for the Financial Control
Control; dan function; and
Direktur • Bertanggung jawab atas bidang Asset • To be responsible for the Asset Recovery
Director Recovery. function.
Selvy* • Bertanggung jawab atas bidang Retail • To be responsible for the Retail Banking
Banking; dan function ; and
Direktur • Bertanggung jawab atas bidang Digital • To be responsible for the Digital Banking
Director Banking. function.
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada tanggal 8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
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Rapat Direksi Board of Directors’ Meetings
Sesuai Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014 In accordance with Financial Services Authority Regulation No.
tentang Direksi dan Dewan Komisaris Emiten atau Perusahaan 33/POJK.04/2014 on the Board of Directors and the Board of
Publik, Direksi wajib mengadakan rapat paling kurang 1 (satu) Commissioners of Issuers or Public Companies, the Board of
kali dalam 1 (satu) bulan. Directors is required to convene meetings at least 1 (one) time
in 1 (one) month.
Namun demikian, Direksi dapat mengadakan rapat Nevertheless, the Board of Directors may hold meetings
sewaktu- waktu atas permintaan 1 (satu) atau beberapa at any time at the request of 1 (one) or more members of
anggota Direksi atau permintaan Dewan Komisaris, the Board of Directors or at the request of the Board of
dengan menyebutkan hal- hal yang akan dibicarakan. Commissioners, by stating the matters to be discussed.
Dalam setiap rapat Direksi dibuatkan risalah rapat oleh Minutes of each meeting of the Board of Directors are
Sekretaris Perusahaan dan ditandatangani oleh pimpinan prepared by the Corporate Secretary and signed by
rapat serta seluruh anggota Direksi yang hadir dalam the chairperson of the meeting and all members of the
rapat. Risalah rapat berisi hal-hal yang dibicarakan dan Board of Directors present at the meeting. The minutes
hal-hal yang diputuskan. of meeting contain the matters discussed and the
resolutions adopted.
Hingga akhir tahun 2025, Direksi telah melaksanakan Up to the end of 2025, the Board of Directors held a
rapat internal Direksi sebanyak 14 kali. Adapun agenda total of 14 internal Board of Directors’ meetings. The
dan rekapitulasi kehadiran Direksi dalam rapat di tahun agendas and the summary of attendance of the Board
2025 adalah sebagai berikut: of Directors at meetings in 2025 are as follows:
Rapat Bersama Direksi
Joint Meeting with Board of Directors
Nama
Name Jumlah Rapat
Kehadiran
Number of %
Attendance
Meetings
Andy Kasih 14 13 92,86
Christina Harapan 14 12 85,71
Indrastomo Nugroho 14 14 100,00
Handoyo Soedirdja 14 13 92,86
Indra Sintung Budianto **) 7 6 85,71
Keterangan
**) Efektif tidak menjabat sejak tanggal 26 Juni 2025
**) No longer in office as of June 26, 2025
Agenda Rapat Internal Direksi Agenda of Board of Directors Internal Meetings
1. Realisasi angka Utama Setiap Bulan; 1. Monthly realization of key figures;
2. Kinerja Bisnis Setiap Bulan; 2. Monthly business performance;
3. Pelaksanaan Kepatuhan Bank; 3. Implementation of the Bank’s compliance;
4. Rencana Bisnis Bank; 4. Bank Business Plan;
5. Kinerja Asset Recovery; dan 5. Asset Recovery performance; and
6. Hal-hal Strategis Lainnya. 6. Other strategic matters.
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Program Pengenalan Perusahaan Bagi Company Orientation Program for Newly
Direksi Baru Appointed Directors
Dalam hal pengangkatan Direksi baru, Bank memastikan In the appointment of new Directors, the Bank ensures
Direksi memahami tugas dan tanggung jawab dan proses that they understand their duties and responsibilities as
bisnis Bank yang dilaksanakan oleh Direksi selain dapat well as the Bank’s business processes, and are able to
bekerja selaras dengan Organ Perseroan lainnya. work in alignment with the other organs of the Company.
Program Pelatihan Direksi Board of Directors’ Training Program
Untuk meningkatkan kinerja Direksi, Bank memberikan To enhance the performance of the Board of Directors,
kesempatan kepada Direksi untuk dapat mengembangkan the Bank provides opportunities for members of
dan meningkatkan kompetensi diri melalui pelatihan dan the Board of Directors to develop and improve their
sertifikasi, maupun program peningkatan kompetensi competencies through training and certification, as well
lainnya seperti seminar dan workshop. as other competency development programs such as
seminars and workshops.
Selama tahun 2025, Direksi Bank Artha Graha Internasional Throughout 2025, the Board of Directors of Bank Artha Graha
telah mengikuti pelatihan pendidikan dan/atau peningkatan Internasional participated in the following education and/or
kompetensi sebagai berikut: competency development programs:
Peserta Jenis Pelatihan Materi Pendidikan Waktu Penyelenggara
Participant Types of Training Education Materials Time Organizer
Andy Kasih Refreshment Refreshment Sertifikasi Manajemen Risiko 16-26 April 2025 Risiko Manajemen
Sertifikasi Jenjang 7 April 16–26, 2025 Gagasan (RMG)
Certification Risk Management Certification Refreshment
Refreshment – Level 7
Christina Harapan Refreshment Refreshment Sertifikasi Manajemen Risiko 16-26 April 2025 Risiko Manajemen
Sertifikasi Jenjang 7 April 16–26, 2025 Gagasan (RMG)
Certification Risk Management Certification Refreshment
Refreshment – Level 7
Refreshment Sertifikasi Treasury Dealer 13 September 2025 ACI FMA
Jenjang 7 September 13, 2025
Treasury Dealer Certification Refreshment
– Level 7
Indrastomo Refreshment Refreshment Sertifikasi Manajemen Risiko 16-26 April 2025 Risiko Manajemen
Nugroho Sertifikasi Jenjang 7 April 16–26, 2025 Gagasan (RMG)
Certification Risk Management Certification Refreshment
Refreshment – Level 7
Handoyo Refreshment Refreshment Sertifikasi Manajemen Risiko 22 Februari - 3 Risiko Manajemen
Soedirdja Sertifikasi Jenjang 7 Maret 2025 Gagasan (RMG)
Certification Risk Management Certification Refreshment February 22 –
Refreshment – Level 7 March 3, 2025
Susana* Refreshment Refreshment Sertifikasi Manajemen Risiko 16-26 April 2025 Risiko Manajemen
Sertifikasi Jenjang 7 April 16–26, 2025 Gagasan (RMG)
Certification Risk Management Certification Refreshment
Refreshment – Level 7
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Peserta Jenis Pelatihan Materi Pendidikan Waktu Penyelenggara
Participant Types of Training Education Materials Time Organizer
Selvy* Refreshment Refreshment Sertifikasi Manajemen Risiko 16-26 April 2025 Risiko Manajemen
Sertifikasi Jenjang 5 April 16–26, 2025 Gagasan (RMG)
Certification Risk Management Certification Refreshment
Refreshment – Level 5
Sertifikasi Refreshment Sertifikasi Manajemen Risiko 12 Juli 2025 dan 11 Maisa Edukasi
Certification Jenjang 7 September 2025 LSPP
Risk Management Certification Refreshment July 12, 2025 and
– Level 7 September 11, 2025
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada tanggal 8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
Mekanisme Pengunduran Diri dan Pemberhentian Mechanism for Resignation and Dismissal of the
Direksi Board of Directors
Sesuai dengan ketentuan dalam Pedoman dan Tata In accordance with the provisions set out in the Guidelines and
Tertib Kerja Direksi, mekanisme pengunduran diri dan Rules of Procedure of the Board of Directors, the mechanism
pemberhentian Direksi Bank Artha Graha Internasional for the resignation and dismissal of members of the Board of
ditetapkan dan dilaksanakan melalui tahapan sebagai Directors of Bank Artha Graha Internasional is determined and
berikut: implemented through the following stages:
1. Seorang anggota Direksi berhak mengundurkan 1. A member of the Board of Directors is entitled to
diri dari jabatannya dan wajib menyampaikan resign from his or her position and is required to
permohonan pengunduran diri tersebut kepada Bank submit a written notice of resignation to the Bank at
mengenai maksudnya itu sekurangnya 90 (sembilan least 90 (ninety) days prior to the effective date of
puluh) hari sebelum tanggal pengunduran dirinya. resignation.
2. Bank wajib menyelenggarakan RUPS untuk 2. The Bank is required to convene a General Meeting of
memutuskan permohonan pengunduran diri Shareholders to decide on the resignation request of
anggota Direksi dalam jangka waktu paling lambat a member of the Board of Directors no later than 90
90 (sembilan puluh) hari setelah diterimanya surat (ninety) days after receipt of the resignation letter.
pengunduran diri tersebut.
3. Kepada anggota Direksi yang mengundurkan diri 3. A member of the Board of Directors who resigns as
sebagaimana tersebut tetap dapat dimintakan referred to above may still be held accountable for
pertanggungjawabannya sejak pengangkatan yang his or her actions from the date of appointment up
bersangkutan sampai dengan pengunduran dirinya to the date of resignation at the subsequent General
dalam RUPS berikutnya. Meeting of Shareholders.
4. Bank melakukan keterbukaan informasi kepada 4. The Bank discloses information to the public and
masyarakat dan menyampaikan hal tersebut kepada submits such disclosure to the Financial Services
Otoritas Jasa Keuangan paling lambat 2 (dua) hari Authority no later than 2 (two) business days after:
kerja setelah:
a. Diterimanya permohonan pengunduran diri a. Receipt of the resignation request of the member
Direksi; dan of the Board of Directors; and
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b. Diterimanya keputusan atas hasil penyelenggaraan b. Receipt of the resolution of the General Meeting
RUPS mengenai permohonan pengunduran diri of Shareholders regarding the resignation request
anggota Direksi. of the member of the Board of Directors.
5. Masa jabatan anggota Direksi dengan sendirinya 5. The term of office of a member of the Board of
berakhir apabila anggota Direksi tersebut: Directors shall automatically end if the member of
the Board of Directors:
a. Mengundurkan diri dengan pemberitahuan secara a. Resigns with written notice;
tertulis;
b. Tidak lagi memenuhi persyaratan perundang- b. No longer meets the requirements under the
undangan yang berlaku prevailing laws and regulations;
c. Meninggal dunia; c. Passes away;
d. Diberhentikan berdasarkan keputusan RUPS; dan d. Is dismissed based on a resolution of the General
Meeting of Shareholders; or
e. Dinyatakan pailit atau berada di bawah e. Is declared bankrupt or placed under guardianship
pengampuan berdasarkan suatu penetapan based on a court ruling.
pengadilan.
6. Pemberhentian atau penggantian anggota Direksi 6. The dismissal or replacement of a member of the
wajib mengedepankan kepentingan utama dari Bank. Board of Directors must prioritize the best interests
of the Bank.
7. Dalam hal terdapat anggota Direksi yang 7. In the event that a member of the Board of Directors is
diberhentikan untuk sementara, Dewan Komisaris temporarily dismissed, the Board of Commissioners
harus menyelenggarakan RUPS untuk mencabut atau must convene a General Meeting of Shareholders to
menguatkan keputusan pemberhentian sementara revoke or affirm such temporary dismissal decision.
tersebut.
Penilaian Kinerja Komite dan Unit Kerja Yang Performance Evaluation of Committees and
Berada Di Bawah Direksi Work Units under the Board of Directors
Direksi melakukan penilaian terhadap kinerja unit kerja The Board of Directors conducts performance evaluations
di bawahnya dengan mengevaluasi pemenuhan tugas of the work units under its supervision by assessing the
dan tanggung jawab pada setiap akhir periode. Hingga fulfillment of duties and responsibilities at the end of
akhir tahun 2025, Direksi Bank Artha Graha Internasional each period. As of the end of 2025, the Board of Directors
telah membentuk Komite Kredit, Komite ALCO, Komite of Bank Artha Graha Internasional had established the
Manajemen Risiko, Komite Pengarah Teknologi Informasi, Credit Committee, ALCO Committee, Risk Management
Komite Human Capital, Komite Kebijakan Perkreditan Committee, Information Technology Steering Committee,
dan Komite Produk. Human Capital Committee, Credit Policy Committee, and
Product Committee.
Sepanjang tahun 2025, Direksi menilai komite tersebut Throughout 2025, the Board of Directors assessed
telah menjalankan tugas dan tanggung jawabnya dengan that these committees had performed their duties and
baik. responsibilities satisfactorily.
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KEBIJAKAN PENGUNGKAPAN INFORMASI DAN
BENTURAN KEPENTINGAN
INFORMATION DISCLOSURE AND CONFLICT OF INTEREST POLICY
Anggota Dewan Komisaris dan Direksi Bank wajib Members of the Board of Commissioners and the
menjaga independensi dan menghindari segala bentuk Board of Directors of the Bank are required to maintain
benturan kepentingan dalam menjalankan fungsi, tugas independence and avoid any form of conflict of
dan tanggung jawabnya, baik untuk kepentingan pribadi, interest in carrying out their functions, duties, and
kelompok dan golongan tertentu. responsibilities, whether for personal interests or for the
interests of certain groups or parties.
Pengelolaan Benturan Kepentingan Management of Conflicts of Interest
Berdasarkan ketentuan yang berlaku, anggota Direksi, In accordance with prevailing regulations, members
anggota Dewan Komisaris, dan Pejabat Eksekutif dilarang of the Board of Directors, members of the Board of
mengambil tindakan yang dapat merugikan Bank atau Commissioners, and Executive Officers are prohibited
mengurangi keuntungan Bank dan wajib mengungkapkan from taking actions that may harm the Bank or reduce
benturan kepentingan dalam setiap keputusan jika the Bank’s benefits, and are required to disclose any
terdapat benturan kepentingan dalam pengelolaan Bank. conflict of interest in every decision where a conflict of
Oleh karena itu, dengan mengacu kepada Peraturan interest exists in the management of the Bank. Therefore,
Otoritas Jasa Keuangan No. 17 Tahun 2023 Bab VI Pasal with reference to Financial Services Authority Regulation
80, anggota Direksi maupun Dewan Komisaris hendaknya No. 17 of 2023 Chapter VI Article 80, members of the
senantiasa harus: Board of Directors and the Board of Commissioners are
required to consistently:
1. Mengutamakan kepentingan Perseroan dan tidak 1. Prioritize the interests of the Company and not
mengurangi keuangan Perseroan dalam hal terjadi diminish the Company’s financial position in the
benturan kepentingan; event of a conflict of interest;
2. Menghindari diri dari pengambilan keputusan dalam 2. Refrain from participating in decision-making in
situasi dan kondisi adanya benturan kepentingan; situations and conditions involving a conflict of
interest;
3. Melakukan pengungkapan hubungan kekeluargaan, 3. Disclose any family relationships, financial
hubungan keuangan, hubungan kepengurusan, relationships, management relationships, and
hubungan kepemilikan dengan Anggota Komisaris ownership relationships with other members of the
lain dan/atau anggota Direksi dan/atau Pemegang Board of Commissioners and/or members of the
Saham Pengendali Bank dan/atau pihak lainnya dalam Board of Directors and/or the Controlling Shareholder
rangka bisnis Perseroan; dan of the Bank and/or other parties in the context of the
Company’s business; and
4. Melakukan pengungkapan dalam hal pengambilan 4. Make disclosures where decisions must still be taken
keputusan tetap harus diambil pada kondisi adanya under conditions involving a conflict of interest.
benturan kepentingan.
Kepemilikan Saham Dewan Komisaris dan Share Ownership of the Board of Commissioners
Direksi and the Board of Directors
Sesuai dengan POJK No. 17 Tahun 2023 tentang In accordance with Financial Services Authority
Penerapan Tata Kelola bagi Bank Umum, Bank Artha Regulation No. 17 of 2023 on the Implementation of
Graha Internasional mengungkapkan kepemilikan saham Good Corporate Governance for Commercial Banks,
anggota Dewan Komisaris dan Direksi sebagaimana Bank Artha Graha Internasional discloses the share
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diatur dalam Pasal 57 huruf a dan Pasal 32 huruf a, yang ownership of members of the Board of Commissioners
mencakup kepemilikan saham yang mencapai 5% (lima and the Board of Directors as stipulated in Article 57
persen) atau lebih, baik pada Bank yang bersangkutan letter a and Article 32 letter a. Such disclosure covers
maupun pada bank dan perusahaan lain, yang share ownership of 5% (five percent) or more, whether
berkedudukan di dalam dan di luar negeri. in the Bank concerned or in other banks and companies,
both domiciled domestically and abroad.
Berikut disampaikan transparansi kepemilikan saham The following presents the transparency of share
oleh Dewan Komisaris dan Direksi yang telah dilaporkan ownership by the Board of Commissioners and the Board
Bank kepada regulator per 31 Desember 2025. of Directors as reported by the Bank to the regulator as
of December 31, 2025.
Nama Jabatan Kepemilikan Saham
Name Position Share Ownership
Kiki Syahnakri Komisaris Utama/Komisaris Independen Nihil
President Commissioner/Independent Commissioner None
Tomy Winata Wakil Komisaris Utama Nihil
Vice President Commissioner None
Sugianto Kusuma Wakil Komisaris Utama
2,227%
Vice President Commissioner
Elizawatie Simon Komisaris Independen Nihil
Independent Commissioner None
Pesta Uli Sitanggang Komisaris Independen Nihil
Independent Commissioner None
Andy Kasih Direktur Utama Nihil
President Director None
Christina Harapan Wakil Direktur Utama
0,004%
Vice President Director
Indrastomo Nugroho Direktur Kepatuhan/Direktur Independen Nihil
Compliance Director/Independent Director None
Handoyo Soedirdja Direktur
0,030%
Director
Susana* Direktur Nihil
Director None
Selvy* Direktur Nihil
Director None
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada tanggal 8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
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Rangkap Jabatan Dewan Komisaris dan Concurrent Positions of the Board of
Direksi Commissioners and the Board of Directors
Bank Artha Graha Internasional telah memastikan bahwa Bank Artha Graha Internasional has ensured that members
anggota Dewan Komisaris dan anggota Direksi telah of the Board of Commissioners and the Board of Directors
mematuhi ketentuan terkait rangkap jabatan sebagaimana have complied with the provisions on concurrent positions as
diatur dalam Peraturan Otoritas Jasa Keuangan POJK No. 17 stipulated in Financial Services Authority Regulation No. 17 of
Tahun 2023 tentang Penerapan Tata Kelola Bagi Bank Umum, 2023 on the Implementation of Good Corporate Governance
Pasal 46 yang menyatakan bahwa: for Commercial Banks, Article 46, which states that:
1. Anggota Dewan Komisaris dilarang melakukan 1. Members of the Board of Commissioners are
rangkap jabatan: prohibited from holding concurrent positions:
a. Sebagai anggota direksi, anggota dewan a. As a member of the Board of Directors, Board
komisaris, anggota dewan pengawas syariah, atau of Commissioners, Sharia Supervisory Board,
pejabat eksekutif pada lembaga keuangan atau or an executive officer in a financial institution
perusahaan keuangan, baik bank maupun bukan or financial company, whether banking or non-
bank; banking;
b. Sebagai anggota direksi, anggota dewan b. As a member of the Board of Directors, Board
komisaris, anggota dewan pengawas syariah, atau of Commissioners, Sharia Supervisory Board,
pejabat eksekutif pada lebih dari 1 (satu) lembaga or an executive officer in more than 1 (one)
atau perusahaan bukan keuangan, baik yang non-financial institution or company, whether
berkedudukan di dalam maupun di luar negeri; domiciled domestically or abroad;
c. Pada bidang tugas fungsional pada lembaga c. In functional positions within banking and/or non-
keuangan bank dan/atau lembaga keuangan banking financial institutions, whether domiciled
bukan bank yang berkedudukan di dalam maupun domestically or abroad;
di luar negeri;
d. Pada jabatan lain yang dapat menimbulkan d. In other positions that may give rise to conflicts
benturan kepentingan dalam pelaksanaan tugas of interest in the performance of duties as a
sebagai anggota Dewan Komisaris; dan/atau member of the Board of Commissioners; and/or
e. Pada jabatan lain sesuai dengan ketentuan e. In other positions in accordance with applicable
peraturan perundang-undangan. laws and regulations.
2. Tidak termasuk rangkap jabatan sebagaimana 2. The following are not considered concurrent
dimaksud pada ayat (1) dalam hal: positions as referred to in paragraph (1):
a. Anggota Dewan Komisaris menjabat sebagai a. Members of the Board of Commissioners serving
anggota Direksi, anggota Dewan Komisaris atau as members of the Board of Directors, members
Pejabat Eksekutif yang melaksanakan fungsi of the Board of Commissioners, or Executive
pengawasan pada 1 (satu) Perusahaan anak bukan Officers performing supervisory functions in 1
bank yang dikendalikan oleh Bank; (one) non-bank subsidiary controlled by the
Bank;
b. Komisaris Non-Independen menjalankan tugas b. Non-Independent Commissioners carrying out
fungsional dari Pemegang Saham Bank yang functional duties of the Bank’s Shareholder in the
berbentuk badan hukum pada Bank dan/atau form of a legal entity within the Bank and/or the
kelompok usaha Bank; dan/atau Bank’s business group; and/or
c. Anggota Dewan Komisaris menduduki jabatan c. Members of the Board of Commissioners
pada organisasi atau lembaga nirlaba. holding positions in non-profit organizations or
institutions.
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3. Tugas dalam jabatan dan fungsi sebagaimana 3. The duties and functions in the positions as referred
dimaksud pada ayat (2) dapat dilaksanakan to in paragraph (2) may be carried out provided
sepanjang tidak mengakibatkan yang bersangkutan that they do not cause the relevant individual
mengabaikan pelaksanaan tugas dan tanggung jawab to neglect the performance of his or her duties
sebagai anggota Dewan Komisaris Bank. and responsibilities as a member of the Board of
Commissioners of the Bank.
4. Terhadap calon anggota Dewan Komisaris yang 4. Prospective members of the Board of Commissioners
memiliki jabatan sebagaimana dimaksud pada ayat who hold positions as referred to in paragraph (2)
(2) wajib membuat surat pernyataan untuk: are required to submit a statement letter to:
a. Menjaga integritas; a. Maintain integrity;
b. Menghindari segala bentuk benturan kepentingan; b. Avoid all forms of conflict of interest; and
dan
c. Menghindari tindakan yang dapat merugikan Bank c. Avoid actions that may harm the Bank and/or
dan/atau menyebabkan Bank melanggar prinsip cause the Bank to violate the prudential principle.
kehati-hatian.
5. Komisaris Independen dilarang merangkap jabatan 5. Independent Commissioners are prohibited from
publik. holding public office.
Rangkap Jabatan
Concurrent Position in
Nama Jabatan
Name Position Nama Perusahaan/Instansi Lain
Jabatan
Name of Other Company/
Position
Institution
Kiki Syahnakri Komisaris Utama/Komisaris Independen Tidak Ada Tidak Ada
President Commissioner/Independent Commissioner None None
Tomy Winata Wakil Komisaris Utama Tidak Ada Tidak Ada
Vice President Commissioner None None
Sugianto Kusuma Wakil Komisaris Utama Tidak Ada Tidak Ada
Vice President Commissioner None None
Elizawatie Simon Komisaris Independen Tidak Ada Tidak Ada
Independent Commissioner None None
Pesta Uli Sitanggang Komisaris Independen Tidak Ada Tidak Ada
Independent Commissioner None None
Andy Kasih Direktur Utama Tidak Ada Tidak Ada
President Director None None
Christina Harapan Wakil Direktur Utama Tidak Ada Tidak Ada
Vice President Director None None
Indrastomo Nugroho Direktur Kepatuhan/Direktur Independen Tidak Ada Tidak Ada
Compliance Director/Independent Director None None
Handoyo Soedirdja Direktur Tidak Ada Tidak Ada
Director None None
Susana* Direktur Tidak Ada Tidak Ada
Director None None
Selvy* Direktur Tidak Ada Tidak Ada
Director None None
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada tanggal 8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
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Hubungan Afiliasi Dewan Komisaris dan Affiliate Relationships of the Board of
Direksi Commissioners and the Board of Directors
Mengenai hubungan afiliasi Dewan Komisaris dan Direksi Affiliate relationships of the Board of Commissioners
juga telah diatur dalam Peraturan Otoritas Jasa Keuangan and the Board of Directors are regulated under Financial
No. 17 Tahun 2023 tentang Penerapan Tata Kelola bagi Services Authority Regulation No. 17 of 2023 on the
Bank Umum pasal 32 huruf b dan c mengenai Aspek Implementation of Good Corporate Governance for
Transparansi Direksi, dalam pemenuhan pelaksanaan Commercial Banks, Article 32 letters b and c concerning
tata kelola, anggota Direksi mengungkapkan: the Transparency Aspect of the Board of Directors.
In fulfilling the implementation of good corporate
governance, members of the Board of Directors are
required to disclose:
a. Hubungan keuangan dengan anggota Direksi lain, a. Financial relationships with other members of
anggota Dewan Komisaris, dan/atau pemegang the Board of Directors, members of the Board
saham pengendali Bank; dan of Commissioners, and/or the Bank’s controlling
shareholders; and
b. Hubungan keluarga sampai derajat kedua dengan b. Family relationships up to the second degree with
anggota Direksi lain, anggota Dewan Komisaris, dan/ other members of the Board of Directors, members
atau pemegang saham pengendali Bank. of the Board of Commissioners, and/or the Bank’s
controlling shareholders.
Tabel berikut menjelaskan hubungan afiliasi yang The following table presents the affiliate relationships of
dimiliki Dewan Komisaris dan Direksi Bank Artha Graha the Board of Commissioners and the Board of Directors
Internasional pada tahun 2025 adalah sebagai berikut: of Bank Artha Graha Internasional in 2025.
Hubungan Keuangan Hubungan Keluarga Hubungan Kepemilikan Saham
Financial Relationships Family Relationships Share Ownership Relations
Nama Jabatan Pemegang Pemegang
Dewan Pemegang Dewan Dewan
Name Position Direksi Direksi Saham Direksi Saham
Komisaris Saham Utama Komisaris Komisaris
Board of Board of Utama Board of Utama
Board of Major Board of Board of
Directors Directors Major Directors Major
Commissioners Shareholders Commissioners Commissioners
Shareholders Shareholders
Dewan Komisaris
Board of Commissioners
Kiki Komisaris Utama/
Syahnakri Komisaris Independen
President
X X X X X X X X X
Commissioner/
Independent
Commissioner
Tomy Wakil Komisaris Utama
Winata Vice President X X √ X X X √ X √
Commissioner
Sugianto Wakil Komisaris Utama
Kusuma Vice President X X √ X X X √ X √
Commissioner
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Hubungan Keuangan Hubungan Keluarga Hubungan Kepemilikan Saham
Financial Relationships Family Relationships Share Ownership Relations
Nama Jabatan Pemegang Pemegang
Dewan Pemegang Dewan Dewan
Name Position Direksi Direksi Saham Direksi Saham
Komisaris Saham Utama Komisaris Komisaris
Board of Board of Utama Board of Utama
Board of Major Board of Board of
Directors Directors Major Directors Major
Commissioners Shareholders Commissioners Commissioners
Shareholders Shareholders
Elizawatie Komisaris Independen
Simon Independent X X X X X X X X X
Commissioner
Pesta Uli Komisaris Independen
Sitanggang Independent X X X X X X X X X
Commissioner
Direksi
Board of Directors
Andy Kasih Direktur Utama
X X X X X X X X X
President Director
Christina Wakil Direktur Utama
X X X X X X X X √
Harapan Vice President Director
Indrastomo Direktur Kepatuhan/
Nugroho Direktur Independen
X X X X X X X X X
Compliance Director/
Independent Director
Handoyo Direktur
X X X X X X X X X
Soedirdja Director
Susana* Direktur
X X X X X X X X X
Director
Selvy* Direktur
X X X X X X X X X
Director
Keterangan
*) Telah lulus uji kelayakan dan kepatutan OJK pada W8 Januari 2026
*) Has passed fit and proper test conducted by OJK on January 8, 2026
Kebijakan Keberagaman Dewan Komisaris Diversity Policy of the Board of Commissioners
dan Direksi and the Board of Directors
Berpedoman pada ketentuan Otoritas Jasa Keuangan Guided by the provisions of the Financial Services
yang tercantum dalam Lampiran Surat Edaran Otoritas Authority as set out in the Appendix to Financial
Jasa Keuangan No. 32/SEOJK.04/2015 tentang Pedoman Services Authority Circular Letter No. 32/SEOJK.04/2015
Tata Kelola Perusahaan Terbuka, Bank Artha Graha on Guidelines for the Governance of Public Companies,
Internasional senantiasa memegang erat prinsip Bank Artha Graha Internasional consistently upholds the
keberagaman yaitu dengan memberikan kesempatan principle of diversity by providing equal opportunities
yang sama bagi semua orang, tanpa memandang to all individuals, regardless of differences in ethnicity,
perbedaan etnik, agama, ras, kelas, dan gender guna religion, race, social class, and gender, in order to
mendukung efektivitas pelaksanaan tugas Dewan support the effective performance of the duties of the
Komisaris maupun Direksi. Board of Commissioners and the Board of Directors.
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Tahun 2025 komposisi Dewan Komisaris dan Direksi In 2025, the composition of the Bank’s Board of
Bank telah mempertimbangkan keberagaman baik dari Commissioners and Board of Directors took diversity
aspek usia, gender, latar belakang pendidikan, keahlian into consideration across aspects such as age,
dan pengalaman kerja. Keberagaman anggota Dewan gender, educational background, expertise, and work
Komisaris dan Direksi dijelaskan di tabel berikut ini: experience. The diversity of the members of the Board of
Commissioners and the Board of Directors is presented
in the following table.
Aspek Keberagaman Keterangan
Diversity Aspect Description
Dewan Komisaris
Board of Commissioners
Keahlian Memiliki keahlian dan kompetensi di bidang Militer, Hukum and Organization Development
Expertise Has expertise and competencies in the fields of Military, Law, and Organizational Development
Pendidikan Latar pendidikan S1
Education Holds a Bachelor’s degree
Pengalaman Kerja Pihak yang ditunjuk sebagai anggota Dewan Komisaris memiliki pengalaman di berbagai
Work Experience bidang, seperti militer, hukum, perbankan dan konsultan organization development.
The parties appointed as members of the Board of Commissioners have experience in various
fields, including the military, law, banking, and organizational development consulting.
Usia Rata-rata usia Dewan Komisaris berada pada usia yang memungkinkan seseorang untuk terus
Age bekerja dan berkarya, yaitu antara 61-77 tahun.
The average age of the Board of Commissioners falls within an age range that allows individuals
to remain active and productive, namely between 61 and 77 years.
Jenis Kelamin Perseroan memiliki 2 (dua) anggota Dewan Komisaris yang berjenis kelamin perempuan.
Gender The Company has 2 (two) female members of the Board of Commissioners.
Direksi
Board of Directors
Keahlian Memiliki keahlian dan kompetensi di bidang Ekonomi, Bisnis Administrasi, Pertahanan dan
Expertise Manajemen.
Has expertise and competencies in the fields of Economics, Business Administration, Defense,
and Management.
Pendidikan Latar pendidikan S1
Education Holds a Bachelor’s degree
Pengalaman Kerja Pihak yang ditunjuk sebagai anggota Direksi memiliki pengalaman di berbagai bidang, seperti
Work Experience akuntan, keuangan, IT, manajemen risiko dan jabatan lainnya di industri perbankan.
The parties appointed as members of the Board of Directors have experience in various
fields, such as accounting, finance, information technology, risk management, and other roles
within the banking industry.
Usia Rata-rata usia Direksi berada pada usia yang memungkinkan seseorang untuk terus bekerja
Age dan berkarya, yaitu antara 45-69 tahun
The average age of the Board of Directors falls within an age range that allows individuals to
remain active and productive, namely between 45 and 69 years.
Jenis Kelamin Perseroan memiliki 3 (tiga) anggota Direksi yang berjenis kelamin perempuan
Gender The Company has 3 (three) female member of the Board of Directors.
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PENILAIAN KINERJA DEWAN KOMISARIS DAN
DIREKSI
PERFORMANCE EVALUATION OF THE BOARD OF COMMISSIONERS
AND THE BOARD OF DIRECTORS
Penilaian Kinerja Dewan Komisaris dan Direksi Bank The performance of the Board of Commissioners and
Artha Graha Internasional dievaluasi secara berkala oleh the Board of Directors of Bank Artha Graha Internasional
pemegang saham melalui mekanisme RUPS, setelah is evaluated periodically by the shareholders through
sebelumnya Dewan Komisaris dan Direksi melakukan the mechanism of the General Meeting of Shareholders
penilaian mandiri atas kinerja individual maupun kolektif (GMS), following prior self-assessments conducted by
kolegial. the Board of Commissioners and the Board of Directors
on both individual and collective (collegial) performance.
Hasil evaluasi kinerja Dewan Komisaris dan Direksi secara The results of the individual performance evaluations of
individual merupakan salah satu dasar pertimbangan the Board of Commissioners and the Board of Directors
bagi pemegang saham untuk melakukan penunjukan serve as one of the considerations for shareholders
kembali. Hasil evaluasi terhadap kinerja Dewan Komisaris in making reappointment decisions. The evaluation
secara keseluruhan dan kinerja masing-masing anggota results of the overall performance of the Board of
Direksi merupakan bagian yang tidak terpisahkan dalam Commissioners and the performance of each member of
skema remunerasi untuk Dewan Komisaris dan Direksi. the Board of Directors constitute an integral part of the
remuneration scheme for the Board of Commissioners
and the Board of Directors.
Selain itu, penilaian kinerja Dewan Komisaris dan Direksi In addition, the performance evaluation of the Board of
juga dilaksanakan melalui penilaian mandiri (Self- Commissioners and the Board of Directors is also carried out
Assessment) Tata Kelola atau GCG atas pelaksanaan through a self-assessment of Good Corporate Governance
tugas dan tanggung jawab Dewan Komisaris yang (GCG) on the implementation of the duties and responsibilities
mencakup 3 (tiga) aspek governance, yaitu governance of the Board of Commissioners, covering 3 (three) governance
structure, governance process, dan governance aspects, namely governance structure, governance process,
outcome. and governance outcome.
Peringkat Komposit
Composite Rating
Kriteria - Indikator
No
Criteria - Indicator
30 Juni 2025 31 Desember 2025
June 30, 2025 December 31, 2025
Pelaksanaan Tugas dan Tanggung Jawab Dewan
Komisaris
1 1 2
Implementation of Duties and Responsibilities of the
Board of Commissioners
Pelaksanaan Tugas dan Tanggung Jawab Direksi
2 Implementation of Duties and Responsibilities of the 1 2
Board of Directors
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REMUNERASI DAN NOMINASI DIREKSI DAN
DEWAN KOMISARIS
REMUNERATION AND NOMINATION OF THE BOARD OF COMMISSIONERS
AND THE BOARD OF DIRECTORS
Pengangkatan anggota Dewan Komisaris dan Direksi The appointment of members of the Board of Commissioners
serta penetapan besaran remunerasi bagi anggota and the Board of Directors, as well as the determination of
Dewan Komisaris dan Direksi merupakan wewenang the amount of remuneration for members of the Board of
pemegang saham melalui mekanisme Rapat Umum Commissioners and the Board of Directors, are under the
Pemegang Saham (RUPS). authority of the shareholders through the mechanism of
the General Meeting of Shareholders (GMS).
Prosedur Nominasi Dewan Komisaris dan Nomination Procedure for the Board of
Direksi Commissioners and the Board of Directors
Anggota Dewan Komisaris dan Direksi Bank Artha Graha Members of the Board of Commissioners and the Board
Internasional diangkat dan diberhentikan oleh RUPS. of Directors of Bank Artha Graha Internasional are
Pemegang Saham Pengendali dapat mengusulkan appointed and dismissed by the GMS. The Controlling
nama-nama calon anggota Dewan Komisaris dan Shareholder may propose the names of candidates
Direksi Bank untuk kemudian dilakukan pembahasan for members of the Board of Commissioners and the
oleh Komite Remunerasi dan Nominasi. Selain itu, calon Board of Directors of the Bank, which are then discussed
anggota Dewan Komisaris dan Direksi Bank Artha Graha by the Remuneration and Nomination Committee.
Internasional juga dapat berasal dari sumber lainnya. In addition, candidates for members of the Board of
Commissioners and the Board of Directors of Bank
Artha Graha Internasional may also originate from other
sources.
Nama-nama yang diusulkan sebagai calon anggota The names proposed as candidates for members of the
Dewan Komisaris dan Direksi Bank Artha Graha Board of Commissioners and the Board of Directors of
Internasional harus memenuhi kriteria yang ditetapkan Bank Artha Graha Internasional must meet the criteria
dalam Pedoman dan Tata Kerja Dewan Komisaris dan stipulated in the Guidelines and Rules of Procedure of
Pedoman dan Tata Kerja Direksi, yaitu: the Board of Commissioners and the Guidelines and
Rules of Procedure of the Board of Directors, as follows:
Kriteria Dewan Komisaris Criteria for the Board of Commissioners
Seluruh anggota Dewan Komisaris Bank Artha Graha All members of the Board of Commissioners of Bank
Internasional wajib memenuhi kriteria sebagai berikut: Artha Graha Internasional are required to meet the
following criteria:
1. Anggota Dewan Komisaris diangkat oleh RUPS untuk 1. Members of the Board of Commissioners are
jangka waktu 1 (satu) periode masa jabatan paling appointed by the General Meeting of Shareholders
lama 5 (lima) tahun yang dimulai sejak tanggal efektif (GMS) for a term of 1 (one) period with a maximum
pengangkatan anggota Dewan Komisaris oleh RUPS, duration of 5 (five) years, commencing from the
sesuai Anggaran Dasar Bank, serta menetapkan effective date of appointment by the GMS, in
kondisi lain dalam pemenuhan jabatan anggota accordance with the Bank’s Articles of Association,
Dewan Komisaris. and subject to other conditions stipulated for
holding the position of Commissioner.
2. Anggota Dewan Komisaris yang masa jabatannya 2. Members of the Board of Commissioners whose
telah berakhir dapat diangkat kembali; term of office has expired may be reappointed.
3. Anggota Dewan Komisaris Independen harus memiliki: 3. Independent Commissioners must have:
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a. Pengetahuan di bidang perbankan yang memadai a. Adequate knowledge in the banking sector
dan relevan dengan jabatan sebagai Komisaris that is relevant to the position of Independent
Independen; dan Commissioner; and
b. Pengalaman di bidang perbankan dan/atau b. Experience in the banking sector and/or the
bidang keuangan. financial sector.
4. Mantan anggota Direksi dan Pejabat Eksekutif atau 4. Former members of the Board of Directors and
pihak yang mempunyai hubungan dengan Bank Executive Officers, or parties having relationships
yang dapat mempengaruhi kemampuan yang with the Bank that may affect their ability to act
bersangkutan untuk bertindak independen wajib independently, are required to observe a cooling-off
menjalani masa tunggu paling singkat 1 (satu) tahun period of at least 1 (one) year before becoming an
sebelum menjadi Komisaris Independen pada Bank Independent Commissioner of the relevant Bank.
yang bersangkutan.
5. Masa tunggu sebagaimana dimaksud pada poin 4 5. The cooling-off period as referred to in point 4 for:
bagi:
a. Mantan Direktur Utama pada Bank; dan a. Former President Directors of the Bank; and
b. Mantan anggota Direksi yang membawahkan b. Former members of the Board of Directors
fungsi pengawasan atau Pejabat Eksekutif yang overseeing supervisory functions or Executive
melakukan fungsi pengawasan pada Bank, paling Officers performing supervisory functions at
singkat 6 (enam) bulan dengan masa kerja pada the Bank, shall be at least 6 (six) months with a
jabatan dimaksud paling sedikit 1 (satu) tahun tenure in the said position of at least 1 (one) year
sebelum menjadi Komisaris Independen pada prior to becoming an Independent Commissioner
Bank yang bersangkutan. at the respective Bank.
6. Komisaris Non Independen dapat beralih menjadi 6. A Non-Independent Commissioner may transition
Komisaris Independen pada Bank atau kelompok to become an Independent Commissioner of the
usaha bank yang bersangkutan dengan memenuhi relevant Bank or banking group, provided that the
persyaratan sebagai Komisaris Independen. requirements for an Independent Commissioner are
fulfilled.
7. Komisaris Non Independen yang akan beralih menjadi 7. A Non-Independent Commissioner who intends to
Komisaris Independen pada Bank yang bersangkutan transition to become an Independent Commissioner
sebagaimana dimaksud pada poin 6 wajib menjalani of the relevant Bank as referred to in point 6 is
masa tunggu paling singkat 1 (satu) tahun. required to observe a cooling-off period of at least
1 (one) year.
8. Peralihan dari Komisaris Non Independen menjadi 8. The transition from a Non-Independent
Komisaris Independen wajib memperoleh persetujuan Commissioner to an Independent Commissioner
Otoritas Jasa Keuangan melalui penilaian kemampuan must obtain approval from the Financial Services
dan kepatutan sesuai dengan Peraturan Otoritas Authority through a fit and proper test in accordance
Jasa Keuangan mengenai penilaian Kemampuan dan with the Financial Services Authority regulations on
Kepatutan bagi lembaga jasa keuangan. Fit and Proper Assessments for financial services
institutions.
9. Komisaris Independen menjabat untuk jangka 9. An Independent Commissioner serves for a specific
waktu tertentu dan dapat diangkat kembali setelah term and may be reappointed upon approval of the
mendapatkan persetujuan RUPS, paling banyak untuk GMS, for a maximum of 2 (two) consecutive terms
2 (dua) periode masa jabatan secara berturut-turut. of office.
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10. Komisaris Independen yang telah menjabat selama 10. An Independent Commissioner who has served for 2
2 (dua) periode masa jabatan secara berturut- (two) consecutive terms of office may be reappointed
turut dapat diangkat kembali pada periode for the subsequent term as an Independent
selanjutnya sebagai Komisaris Independen dengan Commissioner, subject to consideration of:
mempertimbangkan:
a. Hasil penilaian Kinerja Komisaris Independen; a. The results of the Independent Commissioner’s
performance evaluation;
b. Hasil penilaian rapat Dewan Komisaris yang b. The results of the Board of Commissioners’
menyatakan bahwa Komisaris Independen tetap meeting assessment stating that the Independent
dapat bertindak independen; Commissioner remains able to act independently;
c. Hasil penilaian oleh kepala satuan kerja audit c. The results of assessments by the Head of the
intern dan Pejabat Eksekutif yang membawahkan Internal Audit Unit and the Executive Officer
fungsi sumber daya manusia yang menyatakan responsible for the human resources function
bahwa Komisaris Independen tetap dapat stating that the Independent Commissioner
bertindak independen; dan remains able to act independently; and
d. Pernyataan Komisaris Independen dalam RUPS d. A statement by the Independent Commissioner
mengenai independensi yang bersangkutan. at the GMS regarding his or her independence.
Kriteria Direksi Criteria for the Board of Directors
Sesuai dengan ketentuan dalam Pedoman dan Tata In accordance with the provisions set out in the
Tertib Kerja Direksi, calon anggota Direksi Bank diwajibkan Guidelines and Rules of Procedure of the Board of
memenuhi kriteria sebagai berikut: Directors, candidates for members of the Bank’s Board
of Directors are required to meet the following criteria:
1. Anggota Direksi wajib memenuhi integritas seperti: 1. Members of the Board of Directors must demonstrate
integrity, including:
a. Memiliki akhlak dan moral yang baik; a. Having good character and moral conduct;
b. Memiliki komitmen untuk mematuhi peraturan b. Having a commitment to comply with prevailing
perundang-undangan termasuk ketentuan dan laws and regulations, including the Bank’s rules
peraturan Bank serta mendukung kebijakan and policies, and to support the policies of the
Otoritas Jasa Keuangan; Financial Services Authority;
c. Memiliki komitmen terhadap pengembangan c. Having a commitment to the development of
kegiatan usaha Bank yang sehat; sound banking business activities;
d. Tidak sedang menjalani konsekuensi hasil akhir d. Not currently being subject to the final
dari penilaian kembali pihak utama dengan consequences of a re-assessment of key parties
predikat tidak lulus dan/atau tidak termasuk with an “unfit” result and/or not being included in
dalam daftar tidak lulus; dan the unfit list; and
e. Cakap dalam melakukan perbuatan hukum. e. Having legal capacity to perform legal acts.
2. Kompetensi yang paling kurang terdiri dari: 2. Competence, which at a minimum consists of:
a. Memiliki pengetahuan dan/atau kompetensi a. Having adequate knowledge and/or competence
(keahlian) yang memadai di bidang yang (expertise) in fields required for the management
dibutuhkan dalam pengelolaan Bank dan relevan of the Bank and relevant to the position;
dengan jabatannya;
b. Melakukan pengelolaan strategis dalam rangka b. Carrying out strategic management for the
pengembangan Bank yang sehat, antara lain: development of a sound Bank, including:
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i. Menjalankan peran kepemimpinan dalam i. Performing a leadership role in achieving
mencapai penciptaan nilai yang berkelanjutan sustainable value creation through the
(value creation) melalui upaya sebagai berikut: following efforts:
• Kompetitif dan visioner yang ditunjukkan • Being competitive and visionary, as
dengan memiliki komitmen pada kinerja demonstrated by a commitment to long-
jangka panjang; term performance;
• Memiliki sikap beretika dan bertanggung • Acting ethically and responsibly in conducting
jawab dalam menjalankan kegiatan bisnis, the Bank’s business, operational, and service
operasional, dan layanan Bank; activities;
• Berkontribusi terhadap masyarakat dan • Contributing to society and the environment;
lingkungan; dan and
• Memiliki kemampuan dalam beradaptasi, • Having the ability to adapt, remain resilient,
bertahan, dan bertumbuh. and grow;
ii. Mengelola dan menjalankan rencana strategis ii. Managing and implementing the Bank’s
Bank (jangka panjang, menengah, dan pendek) strategic plans (long-term, medium-term,
dengan inovasi dan pemanfaatan teknologi and short-term) with innovation and effective
informasi terkini secara efektif, berdaya saing, utilization of the latest information technology,
dan mengedepankan prinsip kehati-hatian; in a competitive manner and in accordance
with the prudential principle;
iii. Menjalankan dan memimpin penerapan iii. Implementing and leading effective and
manajemen risiko dan sistem pengendalian efficient risk management and internal
internal secara efektif dan efisien yang selaras control systems aligned with the Bank’s vision,
dengan visi, misi, dan strategi Bank serta mission, and strategy, and in compliance with
mematuhi peraturan perundang-undangan prevailing laws, regulations, and standards;
dan standar yang berlaku;
iv. Mendukung dan melaksanakan pengembangan iv. Supporting and implementing the
kualitas sumber daya manusia Bank; development of the quality of the Bank’s
human resources;
v. Memastikan akuntabilitas dan integritas v. Ensuring accountability and integrity of the
sistem keuangan dan pelaporan, termasuk financial and reporting systems, including
laporan keuangan berkelanjutan, secara tepat sustainability reports, in a timely and accurate
waktu dan akurat yang sesuai ketentuan dan manner in accordance with applicable
standar yang berlaku; dan provisions and standards; and
vi. Memastikan dukungan terhadap kewenangan vi. Ensuring support for the authority and
dan perangkat pendukung dewan pengawas supporting instruments of the Sharia
syariah agar dapat melaksanakan tugas Supervisory Board to enable it to perform its
dengan efektif. duties effectively.
c. Memiliki pengetahuan tentang Indonesia, c. Having knowledge of Indonesia, particularly
terutama mengenai ekonomi, budaya, dan bahasa regarding the economy, culture, and Indonesian
Indonesia, bagi anggota Direksi yang merupakan language, for members of the Board of Directors who
tenaga kerja asing sesuai dengan Peraturan are foreign workers, in accordance with Financial
Otoritas Jasa Keuangan mengenai pemanfaatan Services Authority regulations on the utilization of
tenaga kerja asing dan program alih pengetahuan foreign workers and knowledge transfer programs in
di sektor perbankan. the banking sector.
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3. Reputasi keuangan yang paling kurang yaitu: 3. Financial reputation, at a minimum, including:
a. Tidak memiliki kredit dan/atau pembiayaan a. Not having non-performing loans and/or
macet; financing;
b. Tidak pernah dinyatakan pailit; b. Never having been declared bankrupt;
c. Tidak pernah menjadi anggota Direksi dan/ c. Never having served as a member of the Board
atau anggota Dewan Komisaris yang dinyatakan of Directors and/or the Board of Commissioners
bersalah menyebabkan suatu perusahaan who was found guilty of causing a company to be
dinyatakan pailit; declared bankrupt;
d. Tidak pernah dihukum karena melakukan tindak d. Never having been convicted of a criminal offense
pidana yang merugikan keuangan negara dan/ that harmed state finances and/or was related to
atau yang berkaitan dengan sektor keuangan; the financial sector;
e. Menyelenggarakan RUPS tahunan; e. Having conducted annual General Meetings of
Shareholders;
f. Pertanggungjawabannya sebagai anggota f. Having accountability as a member of the Board
Direksi dan/atau anggota Dewan Komisaris selalu of Directors and/or the Board of Commissioners
diterima oleh RUPS atau selalu memberikan consistently accepted by the GMS or consistently
pertanggungjawaban sebagai anggota Direksi providing accountability to the GMS;
dan/atau anggota Dewan Komisaris kepada RUPS;
g. Tidak pernah menyebabkan perusahaan yang g. Hever having caused a company that obtained a
memperoleh izin, persetujuan, atau pendaftaran license, approval, or registration from the Financial
dari Otoritas Jasa Keuangan tidak memenuhi Services Authority to fail to fulfill its obligation to
kewajiban menyampaikan laporan tahunan submit annual reports and/or financial statements
dan/atau laporan keuangan kepada Otoritas to the Financial Services Authority and/or having
Jasa Keuangan dan/atau laporan tahunan dan/ such reports not approved and/or ratified by the
atau laporan keuangan tidak disetujui dan/atau GMS;
disahkan oleh RUPS;
h. Mendukung pelaksanaan pengelolaan Bank yang h. Supporting the implementation of sound Bank
sehat; dan management; and
i. Menjaga reputasi bank. i. Maintaining the Bank’s reputation.
4. Tidak termasuk dalam daftar orang yang dilarang 4. Not being included in the list of persons prohibited
menjadi Pemegang Saham dan/atau pengurus Bank from becoming shareholders and/or management
dan/atau Bank Perkreditan Rakyat sesuai dengan of a Bank and/or Rural Bank in accordance with
ketentuan yang ditetapkan oleh Otoritas Jasa provisions stipulated by the Financial Services
Keuangan. Authority.
5. Tidak pernah melakukan tindakan tercela di bidang 5. Never having committed improper acts in the
perbankan, keuangan dan usaha lainnya, tidak pernah banking, financial, or other business sectors, never
dihukum karena terbukti melakukan tindak pidana having been convicted of a criminal offense, and not
kejahatan, dan tidak sedang dalam masa pengenaan currently being subject to sanctions prohibiting the
sanksi untuk dilarang menjadi pengurus Bank atau individual from serving as management of a Bank or
Bank Perkreditan Rakyat sebagaimana diatur dalam Rural Bank as regulated under the Fit and Proper Test
ketentuan Penilaian Kemampuan dan Kepatuhan provisions issued by the Financial Services Authority.
(Fit & Proper Test) yang ditetapkan Otoritas Jasa
Keuangan.
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6. Mayoritas anggota Direksi dilarang saling memiliki 6. The majority of members of the Board of Directors
hubungan keluarga sampai derajat kedua dengan are prohibited from having family relationships up
sesama anggota Direksi dan/atau dengan anggota to the second degree with other members of the
Dewan Komisaris. Board of Directors and/or members of the Board of
Commissioners.
7. Tidak pernah dinyatakan pailit dan tidak pernah 7. Never having been declared bankrupt and never
menjadi pemegang saham, anggota Direksi atau having been a shareholder, member of the Board of
anggota Dewan Komisaris yang dinyatakan bersalah Directors, or member of the Board of Commissioners
menyebabkan suatu perseroan dinyatakan pailit who was found guilty of causing a company to be
berdasarkan ketetapan pengadilan dalam waktu 5 declared bankrupt based on a court ruling within
(lima) tahun sebelum tanggal pengajuan atau tanggal 5 (five) years prior to the date of submission or
pencalonan sebagai anggota Direksi. nomination as a member of the Board of Directors.
8. Khusus bagi Direktur Utama, merupakan pihak yang 8. Specifically for the President Director, the individual
independen terhadap pemilik Bank atau pemegang must be independent from the Bank’s owners or
saham pengendali. controlling shareholders.
9. Tidak pernah menjadi anggota Direksi dan/atau 9. Never having served as a member of the Board of
anggota Dewan Komisaris yang selama menjabat: Directors and/or the Board of Commissioners who,
during his or her tenure:
a. Pernah tidak menyelenggarakan RUPS Tahunan; a. Failed to convene an Annual General Meeting of
Shareholders;
b. Pertanggungjawabannya sebagai anggota Direksi b. Had accountability as a member of the Board
dan/atau anggota Dewan Komisaris pernah tidak of Directors and/or the Board of Commissioners
diterima oleh RUPS atau pernah tidak memberikan not accepted by the GMS or failed to provide
pertanggungjawabannya sebagai anggota Direksi accountability to the GMS; and
dan/atau anggota Dewan Komisaris kepada RUPS;
dan
c. Pernah menyebabkan perusahaan yang c. Caused a company that obtained a license,
memperoleh izin, persetujuan, atau pendaftaran approval, or registration from the Financial
dari OJK tidak memenuhi kewajiban Services Authority to fail to fulfill its obligation
menyampaikan laporan tahunan dan/atau laporan to submit annual reports and/or financial
keuangan kepada OJK. Persyaratan sebagaimana statements to the Financial Services Authority.
dimaksud dalam ketentuan ini wajib dipenuhi The requirements as referred to above must be
selama masa jabatan anggota Direksi. fulfilled throughout the term of office of members
of the Board of Directors.
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Mekanisme Nominasi Dewan Komisaris dan Nomination Mechanism for the Board of Commissioners
Direksi and Directors
Rekomendasi Pengesahan
Recommendation Endorsement
• Pemegang Saham
• Komite • Dewan Komisaris • RUPS
Pengendali
Remunerasi dan Board of GMS
Controlling
Nominasi Commissioners
Shareholders
Remuneration
• Sumber Iainnya
and Nomination
Other Sources
Committee
Penjaringan dan
Pengusulan
Pengusulan Calon
Proposal
Screening and Nomination
of Candidates
Setelah dilakukan pembahasan oleh Komite Remunerasi After being discussed by the Remuneration and
dan Nominasi, kemudian nama calon anggota Dewan Nomination Committee, the names of candidates
Komisaris dan Direksi diajukan kepada Dewan Komisaris for members of the Board of Commissioners and the
untuk dimintakan persetujuannya pada saat RUPS. Board of Directors are then submitted to the Board of
Commissioners for approval at the GMS.
Prosedur Pengusulan dan Penetapan Procedure for the Proposal and Determination of
Remunerasi Dewan Komisaris dan Direksi Remuneration for the Board of Commissioners
and the Board of Directors
Besaran remunerasi serta fasilitas lain yang diberikan The amount of remuneration and other facilities
bagi Dewan Komisaris dan Direksi ditetapkan oleh RUPS provided to members of the Board of Commissioners
Tahunan dengan memperhatikan rekomendasi dari and the Board of Directors are determined by the
Komite Remunerasi dan Nominasi. Komite Remunerasi Annual General Meeting of Shareholders, taking into
dan Nominasi memberikan kajian dan rekomendasi account the recommendations of the Remuneration
atas remunerasi bagi Dewan Komisaris dan Direksi and Nomination Committee. The Remuneration and
Bank Artha Graha Internasional untuk selanjutnya Nomination Committee provides assessments and
akan ditinjau ulang oleh RUPS sebagai organ tertinggi recommendations regarding the remuneration for the
untuk penentuan dan persetujuannya. Remunerasi Board of Commissioners and the Board of Directors of
Direksi yang telah disetujui RUPS akan didelegasikan Bank Artha Graha Internasional, which are subsequently
implementasinya kepada Dewan Komisaris. reviewed by the GMS as the highest governing body
for determination and approval. Remuneration for the
Board of Directors that has been approved by the
GMS is delegated to the Board of Commissioners for
implementation.
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Usulan remunerasi Penelaahan dalam Rekomendasi Dewan Komisaris RUPS memutuskan
calon anggota rapat Komite kepada Dewan menyampaikan besaran remunerasi
Dewan Komisaris Remunerasi dan Komisaris kepada RUPS Dewan Komisaris
dan Direksi Nominasi dan Direksi
Recommendation The Board of
Proposed Review in to the Board of Commissioners The GMS determines
remuneration Remuneration Commissioners submits it to the the remuneration of
for prospective and Nomination General Meeting the Board of
member of the Committee of Shareholders Commissioners and
the Board of meetings (GMS) Board of Directors
Commissioners and
Board of Directors
Dasar Penetapan Remunerasi Dewan Komisaris Basis for Determining the Remuneration of
dan Direksi the Board of Commissioners and the Board of
Directors
Bank Artha Graha Internasional telah menetapkan Bank Artha Graha Internasional has determined the
remunerasi Dewan Komisaris dan Direksi berdasarkan remuneration of the Board of Commissioners and the
Peraturan Otoritas Jasa Keuangan No. 45/POJK.03/2015 Board of Directors in accordance with Financial Services
dan Surat Edaran Otoritas Jasa Keuangan No. 40/ Authority Regulation No. 45/POJK.03/2015 and Financial
SEOJK.03/2016 tentang Penerapan Tata Kelola dalam Services Authority Circular Letter No. 40/SEOJK.03/2016
Pemberian Remunerasi bagi Bank Umum. on the Implementation of Good Corporate Governance
in the Provision of Remuneration for Commercial Banks.
Pengungkapan Indikator Penetapan Remunerasi Disclosure of Indicators for Determining the
Dewan Komisaris dan Direksi Remuneration of the Board of Commissioners and
the Board of Directors
Beberapa indikator yang menjadi dasar penetapan Several indicators that form the basis for determining
remunerasi Dewan Komisaris dan Direksi Bank Artha the remuneration of the Board of Commissioners and
Graha Internasional yang mengacu kepada pencapaian the Board of Directors of Bank Artha Graha Internasional,
kinerja Bank dan individual adalah sebagai berikut: which refer to the achievement of the Bank’s and
individual performance, are as follows:
1. Kinerja keuangan dan pemenuhan cadangan, 1. Financial performance and fulfillment of reserves, as
sebagaimana diatur dalam peraturan perundang- regulated under the prevailing laws and regulations;
undangan;
2. Prestasi kerja individu; 2. Individual performance achievements;
3. Kewajaran dengan peer group; dan 3. Fairness in comparison with peer groups; and
4. Pertimbangan dan strategi jangka panjang Bank. 4. The Bank’s long-term considerations and strategies.
Penangguhan atau Penarikan Kembali Remunerasi Deferral or Clawback of Remuneration of the
Dewan Komisaris dan Direksi Board of Commissioners and the Board of
Directors
Dalam hal Bank mengalami kerugian, penangguhan In the event that the Bank incurs losses, the deferral or
atau penarikan kembali remunerasi Dewan Komisaris clawback of remuneration of the Board of Commissioners
dan Direksi dapat dilakukan apabila kondisi tersebut and the Board of Directors may be implemented if
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mengakibatkan ketidakmampuan Bank untuk such conditions result in the Bank’s inability to pay
membayarkan remunerasi secara penuh dan/atau remuneration in full and/or variable remuneration of
remunerasi yang bersifat variabel dengan nilai tertentu, a certain amount, as regulated under the provisions
sebagaimana diatur dalam ketentuan pemberian governing remuneration for Commercial Banks.
remunerasi bagi Bank Umum.
Selain itu, Bank juga wajib menangguhkan pembayaran In addition, the Bank is required to defer the payment
remunerasi Dewan Komisaris dan Direksi yang bersifat of variable remuneration (malus) or claw back variable
variabel (malus) atau menarik kembali remunerasi yang remuneration that has already been paid (clawback) to
bersifat variabel yang sudah dibayarkan (clawback), members of the Board of Commissioners and the Board of
jika kondisi Bank mengalami kerugian. Kerugian yang Directors if the Bank experiences losses. Losses referred
dimaksud dalam hal ini adalah yang berdampak negatif to herein are those that have a negative impact on the
terhadap keuangan Bank, seperti fraud yang dilakukan Bank’s financial condition, such as fraud committed by
oleh pihak yang menjadi material risk takers sehingga parties categorized as material risk takers that causes
merugikan Bank, atau kondisi lainnya. Penangguhan losses to the Bank, or other similar conditions. The
dapat dilaksanakan dengan jangka waktu minimal deferral may be implemented for a minimum period of
selama 3 (tiga) tahun dan dapat disesuaikan menjadi 3 (three) years and may be extended in accordance
lebih panjang, sesuai dengan jangka waktu risiko. with the risk horizon. Should such circumstances occur,
Apabila hal tersebut terjadi, maka Dewan Komisaris dan members of the Board of Commissioners and the Board
Direksi dilarang melakukan tindakan lindung nilai atas of Directors are prohibited from undertaking hedging
remunerasi yang bersifat variabel yang ditangguhkan. actions on deferred variable remuneration
Kaitan Remunerasi Dewan Komisaris dan Linkage between the Remuneration of the
Direksi Dengan Risiko dan Kinerja Board of Commissioners and the Board of
Directors with Risk and Performance
Sebagaimana telah dijelaskan dalam penangguhan atau As explained in the deferral or clawback of remuneration
penarikan kembali remunerasi Dewan Komisaris dan of the Board of Commissioners and the Board of Directors,
Direksi, Remunerasi Dewan Komisaris dan Direksi erat the remuneration of the Board of Commissioners and
kaitannya dengan risiko dan kinerja Bank. Risiko-risiko the Board of Directors is closely linked to the Bank’s risk
akan selalu ada, akan tetapi tergantung dari seberapa profile and performance. Risks will always exist; however,
besar dampak yang ditimbulkan dan lamanya jangka the impact and the duration of such risks depend on
waktu risiko tersebut. their magnitude and risk horizon.
Pengungkapan Material Risk-Taker Disclosure of Material Risk Takers
Mengacu pada ketentuan POJK No.45/POJK.03/2015 Referring to Financial Services Authority Regulation
tentang Penerapan Tata Kelola dalam pemberian No. 45/POJK.03/2015 on the Implementation of Good
Remunerasi bagi Bank Umum, pihak yang menjadi Corporate Governance in the Provision of Remuneration
material risk taker sesuai Pedoman Kebijakan Perusahaan for Commercial Banks, the parties classified as material
No. 0033.02.1 tanggal 21 Februari 2020 perihal Penerapan risk takers in accordance with Company Policy Guideline
Tata Kelola Dalam Pemberian Remunerasi PT Bank Artha No. 0033.02.1 dated February 21, 2020 concerning the
Graha Internasional Tbk sebagai berikut: Implementation of Good Corporate Governance in
the Provision of Remuneration at PT Bank Artha Graha
Internasional Tbk are as follows:
1. Seluruh Direksi. 1. All members of the Board of Directors.
2. Pejabat dan business unit, yaitu: 2. Officers and business units, namely:
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a. Business UMKM & Konsumer (Regional Head & a. MSME & Consumer Business (Regional Head and
Executive Officer); Executive Officer);
b. Business Korporasi & Komersial dan Treasury b. Corporate & Commercial Business and Treasury
(Regional Head, Deputy Director & Executive (Regional Head, Deputy Director, and Executive
Officer); Officer);
3. Deputy Director, Executive Officer, dan Senior Officer 3. Deputy Directors, Executive Officers, and Senior
KPNO maupun cabang yang memiliki BWMK (Batas Officers at Head Office or branches who hold Credit
Wewenang Memutus Kredit) di luar daftar pejabat Approval Authority (BWMK) beyond the list of
pada poin 2 (dua) di atas. officials referred to in point 2 above.
Struktur Remunerasi Dewan Komisaris dan Remuneration Structure of the Board of
Direksi Commissioners and the Board of Directors
Bank Artha Graha Internasional menentukan struktur Bank Artha Graha Internasional determines the
remunerasi Dewan Komisaris dan Direksi yang terdiri remuneration structure of the Board of Commissioners
dari honorarium, benefit yang sesuai dengan ketentuan and the Board of Directors, which consists of honorarium
Bank yang besarannya pada tahun 2025 adalah sebagai and benefits in accordance with the Bank’s provisions.
berikut: The amounts applicable in 2025 are as follows:
Dewan Komisaris Direksi
Board of Commissioners Board of Directors
Remunerasi dan Fasilitas
Remuneration and Facilities
Jumlah Rp (Juta) Jumlah Rp (Juta)
Total IDR (Million) Total IDR (Million)
Remunerasi (gaji, bonus, tunjangan rutin, tantiem, dan
fasilitas lainnya dalam bentuk non-natura)
5 17.413 7 16.605
Remuneration (salary, bonuses, regular allowances,
tantiem, and other non-cash benefits)
Fasilitas lain dalam bentuk natura (perumahan,
transportasi dan sebagainya) dalam ekuivalen Rupiah
yang:
Other facilities in kind (housing, transportation, etc.) in
Rupiah equivalent that:
a. Dapat dimiliki
- - - -
Can be owned
b. Tidak dimiliki
- - - -
Not owned
i. Perumahan
- - - -
Housing
ii. Transportasi
4 1.281 6 1.201
Transportation
iii. Asuransi Kesehatan
5 548 4 880
Health Insurance
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Jumlah Dewan Komisaris
Kisaran Jumlah Remunerasi per Tahun Jumlah Direksi
Number of Board of
Range of Remuneration Amount per Year Number of Board of Directors
Commissioners
Di atas Rp2 miliar
5 4
Above IDR2 billion
Di atas Rp1 miliar - Rp2 miliar
- 3
Above IDR1 billion - IDR2 billion
Di atas Rp500 juta - Rp1 miliar
- -
Above IDR500 million - IDR1 billion
Rp500 juta ke bawah
- -
IDR500 million and below
Keterangan Rasio
No.
Description Ratio
1 Rasio Gaji Pegawai yang Tertinggi dan Terendah 36,02 : 1
Ratio of the Highest to the Lowest Employee Salaries
2 Rasio Gaji Direksi yang Tertinggi dan Terendah 4,47 : 1
Ratio of the Highest to the Lowest Directors’ Salaries
3 Rasio Gaji Dewan Komisaris yang Tertinggi dan Terendah 1,79 : 1
Ratio of the Highest to the Lowest Commissioners’
Salaries
4 Rasio Gaji Direksi yang Tertinggi dan Pegawai Tertinggi 2,68 : 1
Ratio of the Highest Directors’ Salary to the Highest
Employee Salary
ORGAN PENDUKUNG DEWAN KOMISARIS
SUPPORTING ORGANS OF THE BOARD OF COMMISSIONERS
Sesuai peraturan perundang-undangan, Dewan Komisaris In accordance with prevailing laws and regulations, the
dapat membentuk organ di bawah Dewan Komisaris Board of Commissioners may establish organs under the
untuk meningkatkan efektivitas pengawasan yang Board of Commissioners to enhance the effectiveness
dijalankan. Hingga akhir tahun 2025, Dewan Komisaris of its supervisory function. As of the end of 2025,
Bank Artha Graha Internasional telah membentuk 3 (tiga) the Board of Commissioners of Bank Artha Graha
Komite dengan bidang pengawasan yang berbeda untuk Internasional had established 3 (three) Committees with
membantu pelaksanaan tugas Dewan Komisaris, yaitu: different areas of oversight to assist in the performance
of the duties of the Board of Commissioners, namely:
1. Komite Audit; 1. Audit Committee;
2. Komite Pemantau Risiko ; dan 2. Risk Monitoring Committee; and
3. Komite Remunerasi dan Nominasi. 3. Remuneration and Nomination Committee.
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KOMITE AUDIT
AUDIT COMMITTEE
Komite Audit merupakan Komite yang dibentuk The Audit Committee is a committee established by
dan bertanggung jawab kepada Dewan Komisaris, and accountable to the Board of Commissioners. The
Komite Audit bertugas membantu dan mendukung Audit Committee assists and supports the Board of
Dewan Komisaris dalam memenuhi tugas dan fungsi Commissioners in fulfilling its supervisory duties and
pengawasan terhadap hal-hal yang berhubungan functions related to financial information, internal
dengan informasi keuangan, sistem pengendalian control systems, and the effectiveness of examinations
internal, serta efektivitas pemeriksaan yang dilakukan conducted by both internal and external auditors.
oleh auditor internal maupun eksternal.
Dasar Hukum Legal Basis
• Peraturan Otoritas Jasa Keuangan No. 55/ • Financial Services Authority Regulation No. 55/
POJK.04/2015 tentang Pembentukan dan Pedoman POJK.04/2015 on the Establishment and Guidelines
Pelaksanaan Kerja Komite Audit. for the Implementation of Audit Committee Work.
• Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 • Financial Services Authority Regulation No. 17 of
tentang Penerapan Tata Kelola Bagi Bank Umum. 2023 on the Implementation of Good Corporate
• Surat Edaran Otoritas Jasa Keuangan No. 14/ Governance for Commercial Banks.
SEOJK.03/2025 tentang Penerapan Tata Kelola bagi • Financial Services Authority Circular Letter No. 14/
Bank Umum. SEOJK.03/2025 on the Implementation of Good
Corporate Governance for Commercial Banks.
Pedoman dan Tata Tertib Kerja Komite Guidelines and Rules of Procedure of the
Audit Audit Committee
Bank Artha Graha Internasional telah memiliki Pedoman Bank Artha Graha Internasional has established Guidelines
dan Tata Tertib Kerja Komite Audit yang memuat and Rules of Procedure of the Audit Committee, which provide
penjelasan umum hal-hal yang berkenaan dengan tugas a general explanation of matters relating to the duties and
dan tanggung jawab Komite Audit dalam membantu responsibilities of the Audit Committee in assisting the Board
pelaksanaan tugas pengawasan Dewan Komisaris. Bank of Commissioners in carrying out its supervisory function.
memiliki Pedoman dan Tata Tertib Kerja Komite Audit No. The Bank has Guidelines and Rules of Procedure of the Audit
0003.02.0 tanggal 9 Desember 2016 mencakup dasar Committee No. 0003.02.0 dated December 9, 2016, which
hukum, wewenang, tugas, tanggung jawab, struktur cover the legal basis, authorities, duties, responsibilities,
organisasi komite hingga tata cara pelaksanaan rapat. committee organizational structure, and procedures for
conducting meetings.
Kriteria Anggota Komite Audit Criteria for Audit Committee Members
Kriteria yang harus dimiliki Anggota Komite Audit antara The criteria to be met by members of the Audit
lain: Committee include the following:
1. Wajib memiliki integritas yang tinggi, kemampuan, 1. Must possess high integrity, capability, knowledge,
pengetahuan, pengalaman sesuai dengan bidang and experience relevant to their field of work, and be
pekerjaannya, serta mampu berkomunikasi dengan able to communicate effectively;
baik;
2. Wajib memahami laporan keuangan, bisnis 2. Must have an understanding of financial statements,
perusahaan khususnya yang terkait dengan layanan the Company’s business—particularly those related
jasa atau kegiatan usaha Emiten atau Perusahaan to the services or business activities of the Issuer or
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Publik, proses audit, manajemen risiko, dan peraturan Public Company—audit processes, risk management,
perundang-undangan di bidang Pasar Modal serta and capital market laws and regulations as well as
peraturan perundang-undangan terkait lainnya; other related prevailing laws and regulations;
3. Wajib mematuhi kode etik Komite Audit yang 3. Must comply with the Audit Committee’s code
ditetapkan oleh Emiten atau Perusahaan Publik; of ethics as established by the Issuer or Public
Company;
4. Bersedia meningkatkan kompetensi secara terus 4. Must be willing to continuously enhance competence
menerus melalui pendidikan dan pelatihan; through education and training;
5. Wajib memiliki paling sedikit 1 (satu) anggota yang 5. Must include at least 1 (one) member with an
berlatar belakang pendidikan dan keahlian di bidang educational background and expertise in accounting
akuntansi dan keuangan; and finance;
6. Bukan merupakan orang dalam Kantor Akuntan Publik, 6. Must not be an insider of a Public Accounting Firm,
Kantor Konsultan Hukum, Kantor Jasa Penilai Publik Law Firm, Public Appraisal Firm, or other parties
atau pihak lain yang memberi jasa asuransi, jasa providing assurance services, non-assurance
non-asuransi, jasa penilai dan/atau jasa konsultasi services, appraisal services, and/or other consulting
lain kepada Emiten atau Perusahaan Publik yang services to the relevant Issuer or Public Company
bersangkutan dalam waktu 6 (enam) bulan terakhir; within the last 6 (six) months;
7. Bukan merupakan orang yang bekerja atau 7. Must not be a person who has worked or had
mempunyai wewenang dan tanggung jawab untuk authority and responsibility to plan, lead, control,
merencanakan, memimpin, mengendalikan, atau or supervise the activities of the relevant Issuer
mengawasi kegiatan Emiten atau Perusahaan Publik or Public Company within the last 6 (six) months,
tersebut dalam waktu 6 (enam) bulan terakhir, kecuali except for an Independent Commissioner;
Komisaris Independen;
8. Tidak mempunyai saham langsung maupun tidak 8. Must not own shares, either directly or indirectly, in
langsung pada Emiten atau Perusahaan Publik; the Issuer or Public Company;
9. Dalam hal anggota Komite Audit memperoleh saham 9. In the event that an Audit Committee member
Emiten atau Perusahaan Publik baik langsung maupun acquires shares of the Issuer or Public Company,
tidak langsung akibat suatu peristiwa hukum, saham either directly or indirectly, as a result of a legal
tersebut wajib dialihkan kepada pihak lain dalam event, such shares must be transferred to another
jangka waktu paling lama 6 (enam) bulan setelah party within a maximum period of 6 (six) months
diperolehnya saham tersebut; after the acquisition of such shares;
10. Tidak mempunyai hubungan Afiliasi dengan anggota 10. Must not have any affiliate relationship with members
Dewan Komisaris, anggota Direksi, atau Pemegang of the Board of Commissioners, members of the
Saham Utama Emiten atau Perusahaan Publik; dan Board of Directors, or the Major Shareholders of the
Issuer or Public Company; and
11. Tidak mempunyai hubungan usaha baik langsung 11. Must not have any business relationship, either
maupun tidak langsung yang berkaitan dengan directly or indirectly, related to the business
kegiatan usaha Emiten atau Perusahaan Publik. activities of the Issuer or Public Company.
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Susunan, Jumlah, Komposisi, dan Dasar Composition, Number, and Basis for
Pengangkatan Komite Audit Appointment of the Audit Committee
Komite Audit paling sedikit terdiri dari 3 (tiga) orang The Audit Committee shall consist of at least 3 (three)
anggota yang berasal dari Komisaris Independen dan members originating from an Independent Commissioner
pihak dari luar perusahaan dengan komposisi sebagai and external parties, with the following composition:
berikut:
• 1 (satu) orang Komisaris Independen sebagai ketua • 1 (one) Independent Commissioner serving as
merangkap anggota; Chairperson and concurrently as a member;
• 1 (satu) orang pihak independen yang memiliki • 1 (one) independent party with expertise in finance
keahlian di bidang keuangan atau akuntansi; or accounting;
• 1 (satu) orang pihak independen yang memiliki • 1 (one) independent party with expertise in law or
keahlian di bidang hukum atau perbankan. banking.
Susunan Komite Audit per tanggal 31 Desember 2025 The composition of the Audit Committee as of December
ditetapkan berdasarkan Surat Keputusan Komisaris No. 31, 2025 was determined based on the Decree of the
002/BAGI-KOM/XII/2023 tanggal 6 Desember 2023, Board of Commissioners No. 002/BAGI-KOM/XII/2023
sebagai berikut: dated December 6, 2023, as follows:
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis of Appointment Period Expertise Description
Pesta Uli Ketua • Surat Keputusan Komisaris No. 002/BAGI- 2023-2026 Akuntansi Komisaris
Sitanggang Chairperson KOM/XII/2023 tanggal 6 Desember 2023; dan Accounting Independen
• Surat Keputusan Direksi No. SK-MT/HC/0007/ Independent
XII/2023 tanggal 6 Desember 2023 Commissioner
• Board of Commissioner Decree No. 002/BAGI
KOM/ XII/2023 dated December 6, 2023
• Board of Director Decree No. SK-MT/HC/0007/
XII/2023 dated December 6, 2023
Suryani Anggota • Surat Keputusan Komisaris No. 002/BAGI- 2023-2026 Akuntansi Pihak
Purwita Member KOM/XII/2023 tanggal 6 Desember 2023; dan Accounting Independen
• Surat Keputusan Direksi No. SK-MT/HC/0008/ Independent
XII/2023 tanggal 6 Desember 2023 Party
• Commissioner’s Decree No. 002/BAGI-KOM/
XII/2023 dated December 6, 2023; and
• Board of Directors Decree No. SK-MT/HC/0008/
XII/2023 dated December 6, 2023
Anas Latief Anggota • Surat Keputusan Komisaris No. 002/BAGI- 2023-2026 Perbankan/ Pihak
Member KOM/XII/2023 tanggal 6 Desember 2023; dan Manajemen Independen
• Surat Keputusan Direksi No. SK-MT/HC/0009/ Risiko Independent
XII/2023 tanggal 6 Desember 2023 Banking/ Risk Party
• Commissioner’s Decree No. 002/BAGI-KOM/ Management
XII/2023 dated December 6, 2023; and
• Board of Directors Decree No. SK-MT/HC/0009/
XII/2023 dated December 6, 2023
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Sustaining Stability and Driving Growth
Profil Komite Audit Audit Committee Profile
Profil Pesta Uli Sitanggang sebagai Ketua Komite Audit The profile of Pesta Uli Sitanggang as Chair of the Audit
telah disampaikan pada bab Profil Perusahaan dalam Committee has been presented in the Company Profile
buku Laporan Tahunan ini. Adapun profil Suryani Purwita section of this Annual Report. Meanwhile, the profiles of
dan Anas Latief adalah sebagai berikut: Suryani Purwita and Anas Latief are as follows:
Nama Suryani Purwita
Name
Jabatan Anggota Komite Audit
Position Member of the Audit Committee
Dasar Hukum Penunjukan • Surat Keputusan Komisaris No. 002/BAGI-KOM/XII/2023, tanggal 6 Desember 2023
Legal Basis of Appointment • Surat Keputusan Direksi No. SK-MT/SDM/0002/XI/2022, tanggal 1 November 2022
• Surat Keputusan Direksi No. SK-MT/SDM/0006/X/2021, tanggal 25 Oktober 2021
• Board of Commissioner’s Decree No. 002/BAGI-KOM/XII/2023, dated December 6, 2023
• Board of Directors Decree No. SK-MT/SDM/0002/XI/2022, dated November 1, 2022
• Board of Directors Decree No. SK-MT/SDM/0006/X/2021, dated October 25, 2021
Usia 66 tahun
Age 66 years old
Kewarganegaraan dan Domisili Warga Negara Indonesia, Jakarta
Nationality and Domicile Indonesian citizen, Jakarta
Riwayat Pendidikan Sarjana Ekonomi Jurusan Akuntansi Universitas Trisakti, Jakarta (1984)
Education Bachelor of Economics in Accounting, Trisakti University, Jakarta (1984)
Riwayat Pekerjaan • Komisaris Independen PT Bank Artha Graha Internasional Tbk (2005-2012).
Work Experience • Komisaris PT Bank Artha Graha (2004-2005);
• Direktur Consumer Banking PT Bank Artha Graha (1999-2004); dan
• Direktur Marketing & SDM PT Bank Artha Pratama (1998-1999).
• Independent Commissioner of PT Bank Artha Graha Internasional Tbk (2005–2012);
• Commissioner of PT Bank Artha Graha (2004–2005);
• Director of Consumer Banking of PT Bank Artha Graha (1999–2004); and
• Director of Marketing & Human Resources of PT Bank Artha Pratama (1998–1999).
Nama Anas Latief
Name
Jabatan Anggota Komite Audit
Position Member of the Audit Committee
Dasar Hukum Penunjukan Surat Keputusan Komisaris No. 002/BAGI-KOM/XII/2023, tanggal 6 Desember 2023
Legal Basis of Appointment Board of Commissioner’s Decree No. 002/BAGI-KOM/XII/2023, dated December 6, 2023
Usia 65 tahun
Age 65 years old
Kewarganegaraan dan Domisili Warga Negara Indonesia, Jakarta
Nationality and Domicile Indonesian citizen, Jakarta
Riwayat Pendidikan Sarjana Ekonomi Jurusan Manajemen Universitas Hasanuddin, Makasar (1986).
Education Bachelor of Economics, Department of Management, Hasanuddin University, Makassar (1986).
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Nama Anas Latief
Name
Riwayat Pekerjaan • Direktur Kepatuhan & Direktur Independen PT Bank Artha Graha Internasional Tbk (2019-
Work Experience 2023).
• Direktur Operasional, Finance, Accounting, Sysdur dan Administrasi Kredit PT Bank Artha
Graha Internasional Tbk (2014-2019);
• Kepala Divisi diberbagai Bidang di PT Bank Artha Graha Internasional Tbk (2009-2014); dan
• Direktur Utama Bank Pembangunan Daerah Sulawesi Tenggara (2005-2009).
• Compliance Director & Independent Director of PT Bank Artha Graha Internasional Tbk
(2019–2023);
• Director of Operations, Finance, Accounting, Sysdur and Credit Administration of PT Bank
Artha Graha Internasional Tbk (2014–2019);
• Head of Division in various functions at PT Bank Artha Graha Internasional Tbk (2009–
2014); and
• President Director of Bank Pembangunan Daerah Sulawesi Tenggara (2005–2009).
Independensi Anggota Komite Audit Independence of Audit Committee Members
Setiap anggota Komite Audit diwajibkan dapat Each member of the Audit Committee is required
menunjukkan status maupun sikap independensi to demonstrate both independent status and an
dalam menjalankan tugas sebagaimana telah diatur independent attitude in performing their duties, as
dalam peraturan OJK No. 55/POJK.04/2015 tentang stipulated in Financial Services Authority Regulation No.
Pembentukan dan Pedoman Pelaksanaan Kerja Komite 55/POJK.04/2015 on the Establishment and Guidelines
Audit dengan tujuan agar anggota Komite Audit tidak for the Implementation of Audit Committee Work. This
terpengaruh oleh kepentingan pribadi atau pihak lain requirement is intended to ensure that Audit Committee
dalam menyampaikan pendapat dan melaksanakan members are not influenced by personal interests or
tugasnya. the interests of other parties in expressing opinions and
carrying out their duties.
Anggota Komite Audit
Audit Committee Member
Kriteria
Criteria
Pesta Uli
Suryani Purwita Anas Latief
Sitanggang
Tidak memiliki hubungan keuangan dengan Dewan Komisaris
dan Direksi
√ √ √
Has no financial relationship with the Board of Commissioners
and the Board of Directors.
Tidak memiliki hubungan kepengurusan di perusahaan, anak
perusahaan, maupun perusahaan afiliasi
√ √ √
Has no management relationship with the Company, its
subsidiaries, or affiliated companies.
Tidak memiliki hubungan keluarga dengan Dewan Komisaris,
Direksi, dan/atau sesama anggota Komite lainnya
Has no family relationship with members of the Board of √ √ √
Commissioners, the Board of Directors, and/or other Committee
members.
Tidak menjabat sebagai pengurus partai politik, pejabat dan
pemerintah
√ √ √
Does not hold any position as a political party official or as a
government official.
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Sustaining Stability and Driving Growth
Tugas dan Tanggung Jawab Komite Audit Duties and Responsibilities of the Audit
Committee
Komite Audit memiliki tugas dan tanggung jawab antara The Audit Committee has the following duties and
lain: responsibilities:
1. Melakukan pemantauan dan evaluasi atas perencanaan 1. To monitor and evaluate the planning and implementation
dan pelaksanaan audit, serta pemantauan atas tindak lanjut of audits, as well as to monitor the follow-up of audit
hasil audit dalam rangka menilai kecukupan pengendalian results, in order to assess the adequacy of internal controls,
internal termasuk kecukupan proses pelaporan keuangan; including the adequacy of the financial reporting process;
2. Memberikan pendapat profesional yang independen 2. To provide independent professional opinions to
kepada Dewan Komisaris terhadap laporan atau hal- the Board of Commissioners on reports or matters
hal yang disampaikan oleh Direksi kepada Dewan submitted by the Board of Directors to the Board
Komisaris dan Komite Audit, serta mengidentifikasi of Commissioners and the Audit Committee, and to
hal-hal yang memerlukan perhatian Dewan Komisaris; identify matters requiring the attention of the Board
dan of Commissioners; and
3. Komite Audit bertanggung jawab kepada Dewan Komisaris 3. To be accountable to the Board of Commissioners for
atas pelaksanaan tugas yang telah ditentukan dan the performance of its assigned duties and to report to
melaporkan kepada Dewan Komisaris secara berkala atau the Board of Commissioners on a periodic or incidental
insidental apabila terdapat hal-hal penting yang dapat basis should there be material issues that may disrupt the
mengganggu jalannya Bank. Bank’s operations.
Komite Audit juga memiliki tugas dan tanggung jawab The Audit Committee also has duties and responsibilities
atas pemantauan serta evaluasi pada: to monitor and evaluate:
1. Pelaksanaan tugas Satuan Pengawas Internal (Satuan 1. The performance of the Internal Control Unit (Internal
Kerja Audit Intern, Kontrol, dan Kepatuhan); Audit Unit, Control, and Compliance);
2. Kesesuaian pelaksanaan audit oleh kantor akuntan 2. The compliance of audits conducted by public
publik dengan standar audit yang berlaku; dan accounting firms with prevailing auditing standards;
and
3. Kesesuaian laporan keuangan dengan standar 3. The compliance of financial statements with
akuntansi yang berlaku. applicable accounting standards.
Wewenang Komite Audit Authority of the Audit Committee
Komite Audit memiliki wewenang sebagai berikut: The Audit Committee has the following authorities:
1. Mengakses dokumen, data, dan informasi Bank 1. To access documents, data, and information of the
tentang karyawan, dana, aset, serta sumber daya Bank relating to employees, funds, assets, and other
Bank yang diperlukan; Bank resources as required;
2. Berkomunikasi langsung dengan karyawan, termasuk 2. To communicate 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. To engage independent external parties, other than
Audit yang diperlukan untuk membantu pelaksanaan Audit Committee members, as necessary to assist in
tugasnya (jika diperlukan); dan the performance of its duties (if required); and
4. Melakukan kewenangan lain yang diberikan oleh 4. To exercise other authorities as granted by the Board
Dewan Komisaris. of Commissioners.
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Rapat Komite Audit Audit Committee Meetings
Komite Audit menyelenggarakan rapat sesuai dengan The Audit Committee holds meetings as required or
kebutuhan atau sekurang-kurangnya 1 (satu) kali dalam at least 1 (one) time in 1 (one) month. Meetings may be
1 (satu) bulan. Rapat tersebut dapat diselenggarakan convened if attended by more than 1/2 (one half) of the
apabila dihadiri oleh lebih dari 1/2 (satu per dua) jumlah total members. The schedule and agendas of the Audit
anggota. Adapun jadwal pelaksanaan dan agenda rapat Committee meetings throughout 2025 are as follows:
komite audit sepanjang tahun 2025 adalah sebagai
berikut:
Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planned Date Realization Date Agenda Attendance
21 Januari 2025 21 Januari 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
January 21, 2025 January 21, 2025 pembahasan pemeriksaan Operasional, Informasi Teknologi, dan Quorum
monitoring pemenuhan komitmen ke OJK, diantaranya:
a. Pemeriksaan Operasional pada aspek Customer Service.
b. Pemeriksaan Bidang IT atas Aspek Kerahasiaan, Keakuratan dan
Ketersediaan.
c. Monitoring pengkinian data nasabah.
d. Monitoring penyelesaian TBO warkat.
e. Monitoring terhadap komitmen pemenuhan OJK.
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 31 Desember 2024.
3. Laporan Direktorat Kepatuhan Per 31 Desember 2024 dan
Pelaksanaan Fungsi Kontrol.
1. Follow-up on the previous Audit Committee discussions
covered operational audits, information technology reviews, and
monitoring of compliance with commitments to the Financial
Services Authority (OJK), including:
a. Operational audit on the Customer Service aspect.
b. IT audit on Confidentiality, Accuracy, and Availability aspects.
c. Monitoring the updating of customer data.
d. Monitoring the settlement of Outstanding Clearing Items (TBO)
for checks/instruments.
e. Monitoring the fulfillment of commitments to the Financial
Services Authority (OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of December 31, 2024.
3. Compliance Directorate report as of December 31, 2024 and
implementation of the control function.
11 Februari 2025 18 Februari 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
February 11, 2025 February 18, 2025 pembahasan pemeriksaan Kredit, Operasional, Informasi Teknologi, Quorum
dan monitoring pemenuhan komitmen ke OJK, diantaranya:
a. Monitoring pemenuhan TBO bidang kredit, Operasional dan IT
dengan berkoordinasi Direktorat terkait untuk penyelesaian.
b. Monitoring penyelesaian TBO warkat.
c. Monitoring komitmen pemenuhan OJK.
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut Per 31 Januari 2025.
3. Laporan Direktorat Kepatuhan Per 31 Januari 2025 dan Pelaksanaan
Fungsi Kontrol.
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Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planned Date Realization Date Agenda Attendance
1. Follow-up on the previous Audit Committee discussions covered
Credit, Operational, and Information Technology audits, as well
as monitoring compliance with commitments to the Financial
Services Authority (OJK), including:
a. Monitoring the fulfillment of TBO in the credit, operational, and
IT areas, in coordination with the relevant Directorates to ensure
completion.
b. Monitoring the settlement of TBO for clearing instruments.
c. Monitoring the fulfillment of commitments to the Financial
Services Authority (OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of January 31, 2025.
3. Compliance Directorate report as of January 31, 2025 and the
implementation of the control function.
11 Maret 2025 18 Maret 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
March 11, 2025 March 18, 2025 pembahasan pemeriksaan Operasional, dan monitoring Quorum
pemenuhan komitmen ke OJK, diantaranya:
a. Follow Up pemenuhan komitmen TBO operasional diantaranya :
pengisian nomor identitas nasabah dan perubahan sisdur pada
aplikasi SKNBI.
b. Monitoring pengkinian data nasabah.
c. Monitoring penyelesaian TBO warkat.
d. Monitoring komitmen pemenuhan OJK.
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 28 Februari 2025.
3. Laporan Direktorat Kepatuhan Per 28 Februari 2025 dan
Pelaksanaan Fungsi Kontrol.
1. Follow-up on the previous Audit Committee discussions
covered Operational audits and monitoring of compliance with
commitments to the Financial Services Authority (OJK), including:
a. Follow-up on the fulfillment of operational TBO commitments,
including the completion of customer identification numbers
and updates to systems and procedures (sisdur) in the SKNBI
application.
b. Monitoring the updating of customer data.
c. Monitoring the settlement of TBO for clearing instruments.
d. Monitoring of commitments to the Financial Services Authority
(OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of February 28, 2025.
3. Compliance Directorate report as of February 28, 2025 and the
implementation of the control function.
15 April 2025 15 April 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
April 15, 2025 April 15, 2025 pembahasan pemeriksaan Kredit, Operasional, Informasi Teknologi, Quorum
dan monitoring pemenuhan komitmen ke OJK, diantaranya:
a. Follow Up pemenuhan komitmen TBO hasil pemeriksaan Bidang
Kredit, Operasional dan IT.
b. Monitoring pemenuhan TBO warkat.
c. Monitoring terhadap komitmen pemenuhan OJK.
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 31 Maret 2025.
3. Laporan Direktorat Kepatuhan Per 31 Maret 2025 dan Pelaksanaan
Fungsi Kontrol.
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Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planned Date Realization Date Agenda Attendance
1. Follow-up on the previous Audit Committee discussions covered
Credit, Operational, and Information Technology audits, as well
as monitoring compliance with commitments to the Financial
Services Authority (OJK), including:
a. Follow-up on the fulfillment of TBO commitments arising from
audit findings in the Credit, Operational, and IT areas.
b. Monitoring the settlement of TBO for clearing instruments.
c. Monitoring the fulfillment of commitments to the Financial
Services Authority (OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of March 31, 2025.
3. Compliance Directorate report as of March 31, 2025 and the
implementation of the control function.
12 Mei 2025 22 Mei 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
May 12, 2025 May 22, 2025 pembahasan pemeriksaan Operasional, Informasi Teknologi, dan Quorum
monitoring pemenuhan komitmen ke OJK, diantaranya:
a. Hasil Pemeriksaan Audit di Bidang Operasional dan IT serta
progress pemenuhan komitmen TBO Cabang, diantaranya:
1) Pengisian nomor identitas nasabah pada data SCV.
2) Perubahan Sisdur untuk penggunaan aplikasi SKNBI.
b. Monitoring pemenuhan TBO warkat.
2. Monitoring terhadap komitmen pemenuhan dan rencana persiapan
pemeriksaan OJK tahun 2025.
3. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 30 April 2025.
4. Laporan Direktorat Kepatuhan Per 30 April 2025 dan Pelaksanaan
Fungsi Kontrol.
1. Follow-up on the previous Audit Committee discussions
covered Operational audits, Information Technology reviews, and
monitoring of compliance with commitments to the Financial
Services Authority (OJK), including
a. Audit results in the Operational and IT areas and progress on
the fulfillment of branch TBO commitments, including.
1) Completion of customer identification numbers in SCV data.
2) Updates to systems and procedures (sisdur) for the use of
the SKNBI application.
b. Monitoring the settlement of TBO for clearing instruments.
2. Monitoring the fulfillment of commitments and preparation for the
OJK examination in 2025.
3. Internal Audit and Anti-Fraud examination report and follow-up
progress as of April 30, 2025.
4. Compliance Directorate report as of April 30, 2025 and the
implementation of the control function.
17 Juni 2025 19 Juni 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
June 17, 2025 June 19, 2025 pembahasan pemeriksaan Kredit, Operasional, Informasi Teknologi, Quorum
dan monitoring pemenuhan komitmen ke OJK, diantaranya:
a. Hasil Pemeriksaan Audit di Bidang Kredit, Operasional dan IT
serta progress pemenuhan komitmen TBO Cabang, diantaranya:
1) Review terhadap persyaratan atas ketentuan fasilitas kredit.
2) Monitoring rekening dormant.
3) Pemeriksaan Bidang IT atas Aspek Tata Kelola & Manajemen.
b. Monitoring penyelesaian TBO warkat.
c. Monitoring terhadap komitmen pemenuhan pemeriksaan OJK.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planned Date Realization Date Agenda Attendance
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 31 Mei 2025.
3. Laporan Direktorat Kepatuhan Per 31 Mei 2025 dan Pelaksanaan
Fungsi Kontrol.
4. Evaluasi Komite Audit terhadap Pelaksanaan Pemberian Jasa Audit
atas Informasi Keuangan PT Bank Artha Graha Internasional, Tbk
(BAGI) untuk tahun buku 2024.
1. Follow-up on the previous Audit Committee discussions covered
Credit, Operational, and Information Technology audits, as well
as monitoring compliance with commitments to the Financial
Services Authority (OJK), including:
a. Audit results in the Credit, Operational, and IT areas and progress
on the fulfillment of branch TBO commitments, including.
1) Review of requirements related to credit facility provisions.
2) Monitoring of dormant accounts.
3) Monitoring the fulfillment of commitments related to the OJK
examination.
b. Monitoring the settlement of TBO for clearing instruments.
c. Monitoring the fulfillment of commitments related to the OJK
examination.
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of May 31, 2025.
3. Compliance Directorate report as of May 31, 2025 and the
implementation of the control function.
4. Evaluation by the Audit Committee on the provision of audit
services for the financial information of PT Bank Artha Graha
Internasional Tbk (BAGI) for the 2024 financial year.
15 Juli 2025 22 Juli 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
July 15, 2025 July 22, 2025 pembahasan pemeriksaan Operasional, Informasi Teknologi, dan Quorum
monitoring pemenuhan komitmen ke OJK
a. Hasil Pemeriksaan Audit di Bidang Operasional dan IT serta
progress pemenuhan komitmen TBO Cabang, diantaranya.
1) Kelengkapan dokumen penutupan rekening oleh cabang serta
update proses kartu anggota security yang belum dikinikan.
2) Pemeriksaan Bidang IT pada Aspek Pengelolaan Fisik dan
Lingkungan terkait penggunaan UPS.
b. Monitoring pemenuhan pengkinian data nasabah.
c. Monitoring penyelesaian TBO warkat.
d. Monitoring terhadap komitmen pemenuhan pemeriksaan OJK.
2. Laporan Hasil Pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 30 Juni 2025.
3. Laporan Direktorat Kepatuhan Per 30 Juni 2025 dan Pelaksanaan
Fungsi Kontrol.
1. Follow-up on the previous Audit Committee discussions
covered Operational audits, Information Technology reviews, and
monitoring of compliance with commitments to the Financial
Services Authority (OJK), including:
a. Audit results in the Operational and IT areas and progress on
the fulfillment of branch TBO commitments, including.
1) Completeness of account closure documentation by
branches and updates to the security personnel membership
card process that had not yet been updated.
2) IT audit on Physical and Environmental Management aspects
related to the use of UPS.
b. Monitoring the updating of customer data.
c. Monitoring the settlement of TBO for clearing instruments.
d. Monitoring the fulfillment of commitments related to the OJK
examination.
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of June 30, 2025.
3. Compliance Directorate report as of June 30, 2025 and the
implementation of the control function.
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Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planned Date Realization Date Agenda Attendance
12 Agustus 2025 19 Agustus 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
August 12, 2025 August 19, 2025 pembahasan pemeriksaan Operasional, Informasi Teknologi, dan Quorum
monitoring pemenuhan komitmen ke OJK, diantaranya:
a. Hasil Pemeriksaan Audit di Bidang Operasional dan IT serta
progress pemenuhan komitmen TBO Cabang.
1) Cover asuransi untuk pembelian inventaris.
2) Log book akses masuk ruang kerja.
b. Monitoring pemenuhan pengkinian data nasabah.
c. Monitoring penyelesaian TBO warkat.
d. Monitoring komitmen OJK.
2. Laporan Hasil Pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 31 Juli 2025.
3. Laporan Direktorat Kepatuhan Per 31 Juli 2025 dan Pelaksanaan
Fungsi Kontrol.
4. Rekomendasi Komite Audit atas Penunjukan Akuntan Publik (AP)
dan/atau Kantor Akuntan Publik (KAP) yang akan memeriksa
Laporan Keuangan Bank yang berakhir pada tahun 2025.
1. Follow-up on the previous Audit Committee discussions
covered Operational audits, Information Technology reviews, and
monitoring of compliance with commitments to the Financial
Services Authority (OJK), including:
a. Audit results in the Operational and IT areas and progress on
the fulfillment of branch TBO commitments.
1) Insurance coverage for inventory purchases.
2) Access log book for entry to workspaces.
b. Monitoring the updating of customer data.
c. Monitoring the settlement of TBO for clearing instruments.
d. Monitoring commitments to the Financial Services Authority
(OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of July 31, 2025.
3. Compliance Directorate report as of July 31, 2025 and the
implementation of the control function.
4. Audit Committee recommendation regarding the appointment of
a Public Accountant (AP) and/or Public Accounting Firm (KAP) to
audit the Bank’s financial statements for the year ending 2025.
16 September 16 September 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
2025 September 16, pembahasan pemeriksaan Kredit, Operasional, Informasi Teknologi, Quorum
September 16, 2025 dan monitoring pemenuhan komitmen ke OJK, diantaranya:
2025 a. Hasil Pemeriksaan Audit di Bidang Kredit, Operasional dan IT
serta progres pemenuhan komitmen TBO Cabang.
b. Koordinasi dengan Subdit Sisdur terkait ketentuan pelaksanaan
perbaikan yang harus dilakukan oleh KC/KCP/KPO atas hasil
pemeriksaan Internal Audit dalam rangka pencegahan temuan
mengulang dan sejenis.
c. Monitoring pemenuhan pengkinian data nasabah.
d. Monitoring penyelesaian TBO Warkat.
e. Monitoring terhadap komitmen pemenuhan pemeriksaan OJK.
2. Laporan Hasil Pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 31 Agustus 2025.
3. Laporan Direktorat Kepatuhan Per 31 Agustus 2025 dan Pelaksanaan
Fungsi Kontrol.
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Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planned Date Realization Date Agenda Attendance
1. Follow-up on the previous Audit Committee discussions covered
Credit, Operational, and Information Technology audits, as well
as monitoring compliance with commitments to the Financial
Services Authority (OJK), including:
a. Audit results in the Credit, Operational, and IT areas and
progress on the fulfillment of branch TBO commitments.
b. Coordination with the Sub-Directorate of Systems and
Procedures (Sysdur) regarding provisions for corrective actions
to be implemented by Branch Offices (KC), Sub-Branch Offices
(KCP), and Operational Offices (KPO) based on Internal Audit
findings, in order to prevent recurring or similar findings.
c. Monitoring the updating of customer data.
d. Monitoring the settlement of TBO for clearing instruments.
e. Monitoring the fulfillment of commitments related to the OJK
examination.
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of August 31, 2025.
3. Compliance Directorate report as of August 31, 2025 and the
implementation of the control function.
14 Oktober 2025 15 Oktober 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
October 14, 2025 October 15, 2025 pembahasan Informasi Teknologi, diantaranya: Quorum
a. Hasil Pemeriksaan Audit di Bidang IT serta progres pemenuhan
komitmen TBO Cabang, diantaranya: Awareness cabang atas
pengelolaan perangkat IT termasuk aplikasinya.
b. Monitoring pengkinian data nasabah dan penyelesaian TBO
warkat.
c. Monitoring komitmen OJK.
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 30 September 2025.
3. Laporan Direktorat Kepatuhan Per 30 September 2025 dan
Pelaksanaan Fungsi Kontrol.
1. Follow up on the previous Audit Committee discussions covered
Operational audits, Information Technology reviews, including
a. Audit results in the IT area and progress on the fulfillment
of branch TBO commitments, including branch awareness
regarding the management of IT equipment and related
applications.
b. Monitoring the updating of customer data and the settlement of
TBO for clearing instruments.
c. Monitoring commitments to the Financial Services Authority
(OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of September 30, 2025.
3. Compliance Directorate report as of September 30, 2025 and the
implementation of the control function.
11 November 2025 11 November 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
November 11, 2025 November 11, 2025 pembahasan pemeriksaan Kredit, Operasional, Informasi Teknologi, Quorum
dan monitoring pemenuhan komitmen ke OJK, diantaranya
a. Hasil Pemeriksaan Internal Audit di Bidang Kredit, Operasional
dan IT serta progress pemenuhan komitmen TBO Cabang.
b. Rencana Kerja Pemeriksaan Internal Audit Tahun 2026.
c. Monitoring pengkinian data nasabah dan penyelesaian TBO
warkat.
d. Monitoring komitmen OJK.
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 31 Oktober 2025.
3. Laporan Direktorat Kepatuhan Per 31 Oktober 2025 dan
Pelaksanaan Fungsi Kontrol.
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Tanggal Rencana Tanggal Realisasi Agenda Kehadiran
Planned Date Realization Date Agenda Attendance
1. Follow-up on the previous Audit Committee discussions covered
Credit, Operational, and Information Technology audits, as well
as monitoring compliance with commitments to the Financial
Services Authority (OJK), including:
a. Internal Audit examination results in the Credit, Operational,
and IT areas and progress on the fulfillment of branch TBO
commitments.
b. Internal Audit Work Plan for 2026.
c. Monitoring the updating of customer data and the settlement of
TBO for clearing instruments.
d. Monitoring commitments to the Financial Services Authority
(OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of October 31, 2025.
3. Compliance Directorate report as of October 31, 2025 and the
implementation of the control function.
8 Desember 2025 10 Desember 2025 1. Tindaklanjut pembahasan Komite Audit periode sebelumnya, Kuorum
December 8, 2025 December 10, 2025 pembahasan Informasi Teknologi, diantaranya: Quorum
a. Hasil Pemeriksaan Internal Audit di Bidang IT serta progress
pemenuhan komitmen TBO Cabang: pemasangan CCTV dan
jangka waktu penyimpanan.
b. Persiapan Cabang Tutup.
c. Monitoring pengkinian data nasabah dan penyelesaian TBO
warkat.
d. Monitoring komitmen OJK.
2. Laporan hasil pemeriksaan Internal Audit dan Anti Fraud serta
Progress Tindak Lanjut sampai dengan 30 November 2025.
3. Laporan Direktorat Kepatuhan Per 30 November 2025 dan
Pelaksanaan Fungsi Kontrol.
1. Follow up on the previous Audit Committee discussions covered
Operational audits, Information Technology reviews, including:
a. IInternal Audit examination results in the IT area and progress
on the fulfillment of branch TBO commitments, including CCTV
installation and retention period.
b. Preparation for branch closure.
c. Monitoring the updating of customer data and the settlement of
TBO for clearing instruments.
d. Monitoring commitments to the Financial Services Authority
(OJK).
2. Internal Audit and Anti-Fraud examination report and follow-up
progress as of November 30, 2025.
3. Compliance Directorate report as of November 30, 2025 and the
implementation of the control function.
Pengembangan Kompetensi Komite Audit Audit Committee Competency Development
Tahun 2025, anggota Komite Audit telah mengikuti In 2025, members of the Audit Committee participated
Program pengembangan kompetensi dan telah diuraikan in competency development programs, as described
dalam bab Tata Kelola Perusahaan dalam buku Laporan in the Corporate Governance chapter of this Annual
Tahunan ini, baik yang diselenggarakan oleh internal Bank Report, both those organized internally by the Bank and
maupun yang diselenggarakan oleh pihak eksternal. those conducted by external parties.
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Pelaksanaan Tugas Komite Audit Implementation of the Audit Committee’s
Duties
Sepanjang tahun 2025, Laporan Aktivitas Komite Audit Throughout 2025, the Audit Committee Activity Report
yang harus disampaikan kepada Dewan Komisaris submitted to the Board of Commissioners, as part of
sebagai penerapan tata kelola perusahaan sesuai ruang the implementation of good corporate governance in
lingkup aktivitas di antaranya adalah sebagai berikut: accordance with the scope of activities, includes the
following, among others:
1. Melakukan penelaahan atas informasi keuangan 1. Conducting a review of the financial information to
yang akan dikeluarkan oleh Bank, berdasarkan hasil be released by the Bank, based on the results of
pemantauan terhadap pos-pos dalam Laporan monitoring the items in the Financial Statements
Keuangan Publikasi untuk posisi 31 Desember 2024, as of December 31, 2024, March 31, 2025, June 30,
posisi 31 Maret 2025, posisi 30 Juni 2025, posisi 2025, September 30, 2025, and December 31, 2025,
30 September 2025 dan posisi 31 Desember 2025, with the following findings::
dengan pencapaian sebagai berikut:
Keterangan 31 Desember 2024 31 Maret 2025 30 Juni 2025 30 September 2025 31 Desember 2025
Description December 31, 2024 March 31, 2025 June 30, 2025 September 30, 2025 December 31, 2025
Total Aset
30.126.393 30.301.544 30.168.060 33.242.692 27.573.818
Total Assets
Pinjaman yang Diberikan
10.605.479 10.289.063 10.212.136 9.355.977 9.792.435
Loans Granted
Dana Pihak Ketiga
23.890.773 23.919.601 24.552.417 27.541.323 22.652.514
Third-Party Funds
Total Modal
3.965.698 3.972.777 4.006.790 3.977.181 3.771.243
Total Capital
Modal Inti
3.591.911 3.595.577 3.634.737 3.615.127 3.437.834
Core Capital
* 75.026 (12.356) 1.256 (3.699) 481.647
AYDA 1.175.043 1.169.789 1.318.641 1.317.244 1.292.012
Laba Sebelum PPh
189.755 18.658 50.589 55.674 (598.809)
Profit Before Taxt
KPMM 26,35% 25,34% 26,51% 28,12% 27,76%
ROA 0,55% 0,25% 0,33% 0,24% (1,85%)
ROE 4,23% 2,07% 2,80% 2,05% (15,86%)
NIM 4,07% 2,77% 2,70% 2,66% 2,78%
BOPO 90,32% 95,51% 94,91% 96,31% 124,31%
NPL Gross 2,40% 4,63% 1,84% 2,10% 2,27%
NPL Neto 0,77% 2,74% 0,96% 1,15% 0,85%
* Kerugian Penurunan Nilai Aset Keuangan dan Non Keuangan
* Impairment loss on financial and non-financial assets
2. Melakukan penelaahan atas ketaatan terhadap 2. The Bank conducted a review of compliance with
peraturan perundang-undangan yang berhubungan applicable laws and regulations related to its
dengan kegiatan Bank. Berdasarkan hasil penelaahan business activities. Based on the results of the review
terhadap aktivitas yang dilakukan oleh Bank tidak of the Bank’s activities, there were no violations or
terdapat pelanggaran/penyimpangan terhadap deviations from either internal policies or applicable
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ketentuan internal ataupun ketentuan eksternal yang external regulations, including those issued by Bank
berlaku baik ketentuan Bank Indonesia, Otoritas Jasa Indonesia, the Financial Services Authority (Otoritas
Keuangan maupun perundang-undangan lainnya Jasa Keuangan/OJK), and other prevailing laws and
semua aktivitas bank dilaksanakan secara sehat dan regulations. All of the Bank’s activities were carried
aman berdasarkan prinsip kehati-hatian. out in a sound and prudent manner in accordance
with the prudential banking principles.
3. Melakukan evaluasi terhadap pelaksanaan pemberian 3. The Audit Committee conducted an evaluation of the
jasa informasi keuangan oleh Akuntan Publik (AP) provision of financial information audit services by the
atau Kantor Akuntan Publik (KAP). Komite Audit Public Accountant (AP) and/or Public Accounting Firm
telah menyampaikan Laporan Hasil Evaluasi atas (KAP). The Audit Committee has submitted the Evaluation
pelaksanaan pemberian jasa audit oleh KAP untuk Report on the implementation of audit services performed
tahun buku berakhir 31 Desember 2024 kepada OJK by the Public Accounting Firm for the financial year ended 31
sesuai dengan surat Bank No. SK/0004/KA/VI/2025 December 2024 to the Financial Services Authority (Otoritas
tanggal 12 Juni 2025 perihal Penyampaian Laporan Jasa Keuangan/OJK) in accordance with the Bank’s Letter
Keuangan Publikasi Posisi 31 Desember 2024 oleh KAP No. SK/0004/KA/VI/2025 dated 12 June 2025 regarding
Kanaka Puradiredja, Suhartono, dalam melaksanakan the submission of the Published Financial Statements as
jasa audit tahun buku 2024 KAP Kanaka Puradiredja, of 31 December 2024, audited by KAP Kanaka Puradiredja,
Suhartono tidak terjadi perbedaan pendapat antara Suhartono. In carrying out the audit services for the 2024
Manajemen dengan KAP. financial year, there were no differences of opinion between
Management and KAP Kanaka Puradiredja, Suhartono.
4. Komite Audit telah memberikan rekomendasi kepada 4. The Audit Committee has provided a recommendation to
Dewan Komisaris untuk penunjukan Akuntan Publik (AP) the Board of Commissioners regarding the appointment of
atau Kantor Akuntan Publik (KAP) yang didasarkan pada a Public Accountant (AP) and/or Public Accounting Firm
independensi, ruang lingkup penugasan, dan imbalan (KAP), based on considerations of independence, scope of
jasa, bahwa Komite Audit merekomendasikan KAP Kanaka engagement, and professional fees. The Audit Committee
Puradiredja, Suhartono untuk melaksanakan jasa audit atas recommended KAP Kanaka Puradiredja, Suhartono to
informasi keuangan Bank Artha Graha Internasional (BAGI) perform audit services on the financial information of PT
tahun buku yang berakhir pada tanggal 31 Desember 2025, Bank Artha Graha Internasional Tbk (BAGI) for the financial
sesuai surat Rekomendasi No. SK/0004/KA/VIII/2025 year ending 31 December 2025, in accordance with the
tanggal 22 Agustus 2025. Recommendation Letter No. SK/0004/KA/VIII/2025 dated
22 August 2025.
5. Dalam hal terjadi perbaikan/maintenance system 5. In the event of system improvements or maintenance,
Bank, saat ini nasabah sudah diinformasikan melalui the Bank informs customers through email notifications,
email, WhatsApp blast, dan informasi pada e-channel. WhatsApp blast messages, and announcements on the
Bank’s electronic channels (e-channels).
6. Melakukan penelaahan atas pelaksanaan pemeriksaan 6. The Audit Committee conducted a review of the
oleh auditor internal dan mengawasi pelaksanaan implementation of audits performed by the Internal
tindak lanjut oleh Direksi atas temuan auditor internal, Auditor and monitored the follow-up actions taken
beberapa hal yang menjadi perhatian, seperti : by the Board of Directors on the findings of the
Internal Auditor. Several matters requiring attention
include:
a. Menindaklanjuti semua temuan yang terjadi melalui a. Following up on all audit findings through discussions
pembahasan/koordinasi dengan pihak-pihak terkait and coordination with the relevant parties to
untuk dicarikan solusi penyelesaiannya sehingga identify appropriate solutions, thereby minimizing
meminimalkan temuan-temuan berulang tersebut. the recurrence of similar findings.
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b. Melakukan pemantauan progres penyelesaian b. Monitoring the progress of the resolution of outstanding
temuan-temuan yang masih pending. audit findings.
c. Meningkatkan pengawasan dan pengendalian c. Strengthening supervision and internal control over all
intern pada seluruh aktivitas operasional Bank operational activities of the Bank to minimize potential
untuk meminimalkan terjadi pelanggaran pada operational violations.
operasional.
d. Progres perbaikan pada sistem terus dilakukan d. Continuously monitoring and periodically reviewing
pemantauan dan pemeriksaan secara periodik system improvement progress to ensure that the
untuk memastikan sistem tersebut telah berjalan systems operate properly.
dengan baik.
e. Temuan pada aspek customer service dan teller e. Findings related to customer service and teller
mendominasi pemeriksaan di bidang operasional, functions dominated operational audit results;
sehingga perlu dilakukan edukasi dan sosialisasi therefore, continuous education and socialization
secara berkesinambungan untuk meningkatkan are required to enhance the knowledge and skills
wawasan dan keterampilan petugas. of officers.
f. Melakukan pemantauan terhadap pemenuhan f. Monitoring compliance with the Credit Committee’s
Persyaratan Komite Kredit atas fasilitas yang requirements for credit facilities that have been
sudah diberikan oleh KC/KCP. granted by Branch Offices and Sub-Branch Offices
(KC/KCP).
g. Penilaian atau Rating Internal Audit terhadap cabang g. Internal Audit assessments or ratings of branches
dilakukan berdasarkan Risk Based Audit (RBA) yang are conducted based on a Risk-Based Audit (RBA)
tertuang didalam Pedoman Pengawasan Intern (PPI) approach as stipulated in the applicable Internal Audit
yang berlaku. Guidelines (Pedoman Pengawasan Intern/PPI).
h. Melakukan pemantauan atas progress terkait adanya h. Monitoring the progress related to UPS units at Branch
UPS di KC/KCP yang sudah tidak berfungsi/rusak pada Offices and Sub-Branch Offices (KC/KCP) that are no
ruang ATM dan teller, serta pemeliharaan genset yang longer functioning or are damaged in ATM and teller
belum dilakukan secara konsisten. areas, as well as the maintenance of generators that
has not been carried out consistently.
i. Sosialisasi Anti Fraud dilakukan kepada seluruh i. Anti-Fraud socialization is conducted for all employees
karyawan untuk menumbuh kembangkan budaya to foster a risk culture and anti-fraud culture, thereby
risiko dan budaya anti fraud, sehingga memiliki increasing awareness and understanding of preventive
awareness serta memahami hal-hal yang harus measures to mitigate fraud risks.
dilakukan dalam mencegah terjadinya fraud.
7. Melakukan penelaahan atas pelaksanaan pemeriksaan 7. Conducting a review of the implementation of OJK
OJK dan mengawasi pelaksanaan tindak lanjut atas inspections and overseeing the follow-up on the findings
temuan pemeriksaan tersebut: of those inspections:
a. Komitmen tindaklanjut pemeriksaan OJK untuk a. Ensuring that commitments arising from OJK
dilakukan monitoring secara menyeluruh baik examinations are comprehensively monitored,
yang terkait pemenuhan pembayaran maupun including those related to payment obligations and
dokumen administrasi lainnya serta terhadap administrative documentation, as well as other
komitmen agar segera dimintakan pemenuhannya commitments that must be fulfilled in accordance
sesuai target date yang telah disepakati sehingga with the agreed target dates, so that no outstanding
tidak ada lagi komitmen yang belum terpenuhi. commitments remain unresolved.
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b. Melakukan review hasil temuan pemeriksaan OJK, untuk b. Reviewing the findings from OJK examinations to serve
dijadikan masukan bagi Internal Audit dalam melakukan as input for the Internal Audit function in conducting
pemeriksaan baik Kantor Pusat maupun Kantor Cabang audits at both the Head Office and Branch Offices, and
dan pemantauan terhadap temuan-temuan yang monitoring findings that are of concern to OJK in order
menjadi concern pemeriksaan OJK agar tidak menjadi to prevent the recurrence of similar findings.
temuan yang berulang.
KOMITE REMUNERASI DAN NOMINASI
REMUNERATION AND NOMINATION COMMITTEE
Komite Remunerasi dan Nominasi dibentuk dan The Remuneration and Nomination Committee is
bertanggung jawab kepada Dewan Komisaris untuk established by and accountable to the Board of
membantu Dewan Komisaris dalam melaksanakan tugas Commissioners to assist the Board of Commissioners
dan tanggung-jawabnya terkait dengan pemberian in carrying out its duties and responsibilities related to
rekomendasi atas Remunerasi dan Nominasi dari providing recommendations on the remuneration and
anggota Dewan Komisaris, Direksi, dan anggota Komite- nomination of members of the Board of Commissioners,
Komite di tingkat Dewan Komisaris, beserta kerangka the Board of Directors, and members of committees at
secara keseluruhan remunerasi Pejabat Eksekutif dan the Board of Commissioners level, as well as the overall
pegawai sesuai dengan prinsip-prinsip GCG. remuneration framework for Executive Officers and
employees in accordance with the principles of (GCG).
Dasar Hukum Legal Basis
1. Peraturan Otoritas Jasa Keuangan No. 34/ 1. Financial Services Authority Regulation No. 34/
POJK.04/2014 tanggal 8 Desember 2014 tentang POJK.04/2014 dated December 8, 2014 on Remuneration
Komite Remunerasi dan Nominasi Emiten atau and Nomination Committees of Issuers or Public
Perusahaan Publik. Companies.
2. Peraturan Otoritas Jasa Keuangan No. 45/ 2. Financial Services Authority Regulation No. 45/
POJK.03/2015 tentang penerapan tata Kelola dalam POJK.03/2015 on the Implementation of Good Corporate
pemberian remunerasi bagi Bank Umum. Governance in the Provision of Remuneration for
Commercial Banks.
3. Peraturan Otoritas Jasa Keuangan No. 17 tahun 2023 3. Financial Services Authority Regulation No. 17 of 2023
tentang penerapan tata kelola bagi Bank Umum. on the Implementation of Good Corporate Governance
for Commercial Banks.
Pedoman dan Tata Tertib Kerja Guidelines and Rules of Procedure
Dalam menjalankan tugasnya Komite Remunerasi dan In performing its duties, the Remuneration and Nomination
Nominasi mengacu kepada Pedoman dan Tata Tertib Committee refers to the Guidelines and Rules of Procedure of
Kerja Komite Remunerasi dan Nominasi No. 0005.02.1 the Remuneration and Nomination Committee No. 0005.02.1
tanggal 14 November 2019. dated November 14, 2019.
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Kriteria Anggota Komite Remunerasi dan Criteria for Members of the Remuneration
Nominasi and Nomination Committee
Komite Remunerasi dan Nominasi membutuhkan Members of the Remuneration and Nomination Committee
kualifikasi pendidikan dan pengalaman kerja yang sesuai are required to have educational qualifications and work
dengan kebutuhan Bank untuk menunjang pelaksanaan experience that are appropriate to the Bank’s needs in order
tugas dan tanggung jawab Dewan Komisaris. to support the performance of the duties and responsibilities
of the Board of Commissioners.
Susunan, Jumlah, Komposisi, dan Dasar Composition, Number, and Basis for
Pengangkatan Komite Remunerasi dan Appointment of the Remuneration and
Nominasi Nomination Committee
Komite Remunerasi dan Nominasi paling sedikit terdiri The Remuneration and Nomination Committee
dari 3 (tiga) orang anggota, dengan susunan sesuai shall consist of at least 3 (three) members, with the
ketentuan berikut: composition in accordance with the following provisions:
1. Seorang ketua merangkap anggota, yang merupakan 1. A Chairperson who concurrently serves as a member
Komisaris Independen; dan and is an Independent Commissioner; and
2. Anggota lainnya yang dapat berasal dari: 2. Other members who may come from:
a. Anggota Dewan Komisaris; a. Members of the Board of Commissioners;
b. Pihak yang berasal dari luar Bank; dan b. External parties; and
c. Pihak yang menduduki jabatan manajerial di c. Parties holding managerial positions under the
bawah Direksi yang membidangi Human Capital. Board of Directors responsible for the Human
Capital function.
Susunan Komite Remunerasi dan Nominasi per tanggal The composition of the Remuneration and Nomination
31 Desember 2025 ditetapkan berdasarkan Surat Committee as of December 31, 2025 was determined
Keputusan Dewan Komisaris No. 002/BAGI-KOM/ based on the Decree of the Board of Commissioners No.
XII/2023 tanggal 6 Desember 2023, sebagai berikut: 002/BAGI-KOM/XII/2023 dated December 6, 2023, as
follows:
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis of Appointment Period Expertise Description
Kiki Syahnakri Ketua • Surat Keputusan Komisaris No. 2023-2026 Perbankan Komisaris Utama/
Chairman 002/BAGI-KOM/XII/2023 tanggal Banking Komisaris
6 Desember 2023 Independen
• Surat Keputusan Direksi No. SK- President
MT/HC/0013/XII/2023 tanggal 6 Commissioner/
Desember 2023 Independent
• Board of Commissioner’s Decree Commissioner
No. 002/BAGI-KOM/XII/2023 dated
December 6, 2023
• Board of Director’s Decree No.
SK-MT/HC/0013/XII/2023 dated
December 6, 2023
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Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis of Appointment Period Expertise Description
Tomy Winata Anggota • Surat Keputusan Komisaris No. 2023-2026 Manajemen Wakil Komisaris
Member 002/BAGI-KOM/XII/2023 tanggal Management Utama
6 Desember 2023 Vice President
• Surat Keputusan Direksi No. SK- Commissioner
MT/HC/0014/XII/2023 tanggal 6
Desember 2023
• Board of Commissioner’s Decree
No. 002/BAGI-KOM/XII/2023 dated
December 6, 2023
• Board of Director’s Decree No.
SK-MT/HC/0014/XII/2023 dated
December 6, 2023
Marlene Anggota • Surat Keputusan Komisaris No. 2023-2026 Manajemen Deputy Director
Gunawan Member 002/BAGI-KOM/XII/2023 tanggal Management Deputy Director
6 Desember 2023
• Surat Keputusan Direksi No. SK-
MT/HC/0015/XII/2023 tanggal 6
Desember 2023
• Board of Commissioner’s Decree
No. 002/BAGI-KOM/XII/2023 dated
December 6, 2023
• Board of Director’s Decree No.
SK-MT/HC/0015/XII/2023 dated
December 6, 2023
Profil Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Profile
Profil Kiki Syahnakri sebagai Ketua Komite Remunerasi dan The profiles of Kiki Syahnakri as Chair of the Remuneration and
Nominasi dan Profil Tomy Winata sebagai Anggota Komite Nomination Committee and Tomy Winata as Member of the
Remunerasi dan Nominasi telah disampaikan pada bab Profil Remuneration and Nomination Committee are presented in
Perusahaan dalam buku Laporan Tahunan ini. Adapun profil the Company Profile chapter of this Annual Report. Marlene
Marlene Gunawan adalah sebagai berikut: Gunawan’s profile is as follows:
Nama Marlene Gunawan
Name
Jabatan Anggota
Position Member
Usia 40 tahun
Age 40 years old
Kewarganegaraan dan Domisili Warga Negara Indonesia, Jakarta
Nationality and Domicile Indonesian citizen, Jakarta
Riwayat Pendidikan • Sarjana Ekonomi Akuntansi dari Universitas Tarumanagara (2008).
Education • Magister Manajemen Universitas Tarumanagara (2010).
• Bachelor’s Degree in Accounting from Tarumanagara University (2008).
• Master’s Degree in Management from Tarumanagara University (2010).
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Nama Marlene Gunawan
Name
Riwayat Pekerjaan • Executive Officer Kredit Korporasi Bank (2017);
Work Experience • Deputi Direktur Bisnis 3 (2018);
• Deputi Direktur Korporasi & FI (2020);
• Deputi Direktur KPO Sudirman (2021);
• Corporate Secretary (2021); dan
• Deputy Director Human Capital (2023-saat ini).
• Executive Officer of Corporate Credit at the Bank (2017);
• Deputy Director of Business 3 (2018);
• Deputy Director of Corporate & Financial Institutions (2020);
• Deputy Director of KPO Sudirman (2021);
• Corporate Secretary (2021); and
• Deputy Director Human Capital (2023-present).
Independensi Anggota Komite Remunerasi dan Independence of Members of the Remuneration and
Nominasi Nomination Committee
Dalam rangka mendukung fungsi pengawasan Dewan In order to support the effective supervisory function
Komisaris secara efektif, Komite Remunerasi dan of the Board of Commissioners, the Remuneration
Nominasi menjalankan tugas dan tanggung jawabnya and Nomination Committee carries out its duties
dengan menjunjung tinggi prinsip independensi dan and responsibilities by upholding the principles of
profesionalitas. Pemenuhan kriteria independensi independence and professionalism. Compliance with the
anggota Komite Remunerasi dan Nominasi disampaikan independence criteria of members of the Remuneration
dalam tabel sebagai berikut: and Nomination Committee is presented in the following
table:
Anggota Komite Remunerasi dan Nominasi
Kriteria Remuneration and Nomination Committee Member
Criteria
Kiki Syahnakri Tomy Winata Marlene
Tidak memiliki hubungan keuangan dengan Dewan Komisaris
dan Direksi
√ - √
Has no financial relationship with the Board of Commissioners
and the Board of Directors.
Tidak memiliki hubungan kepengurusan di perusahaan, anak
perusahaan, maupun perusahaan afiliasi
√ - √
Has no management relationship in the Company, subsidiaries,
or affiliated companies.
Tidak memiliki hubungan keluarga dengan Dewan Komisaris,
Direksi, dan/atau sesama anggota Komite lainnya
Has no family relationship with members of the Board of √ √ √
Commissioners, the Board of Directors, and/or other Committee
members.
Tidak menjabat sebagai pengurus partai politik, pejabat dan
pemerintah
√ √ √
Does not hold any position as a political party official or as a
government official.
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Komite Remunerasi dan The duties and responsibilities of the Remuneration and
Nominasi adalah sebagai berikut: Nomination Committee are as follows:
Terkait dengan fungsi Remunerasi: With regard to the Remuneration function:
1. Melaksanakan evaluasi terhadap kebijakan remunerasi; 1. To conduct evaluations of remuneration policies;
2. Memberikan masukan kepada Dewan Komisaris 2. To provide input to the Board of Commissioners
mengenai: regarding:
a. Kebijakan remunerasi bagi Dewan Komisaris dan a. Remuneration policies for the Board of
Direksi untuk disampaikan kepada RUPS; serta Commissioners and the Board of Directors to be
submitted to the GMS; and
b. Kebijakan remunerasi bagi Pejabat Eksekutif dan b. Remuneration policies for Executive Officers and
karyawan secara keseluruhan untuk disampaikan employees as a whole to be submitted to the
kepada Direksi. Board of Directors.
Terkait dengan fungsi Nominasi: With regard to the Nomination function:
1. Menyusun dan memberikan rekomendasi mengenai sistem, 1. To formulate and provide recommendations on the
serta prosedur pemilihan atau penggantian anggota Dewan system and procedures for the selection or replacement
Komisaris dan Direksi kepada Dewan Komisaris untuk of members of the Board of Commissioners and the Board
disampaikan dalam RUPS; of Directors to the Board of Commissioners for submission
to the GMS;
2. Merekomendasikan calon anggota Dewan Komisaris atau 2. To recommend candidates for members of the Board of
Direksi kepada Dewan Komisaris untuk disampaikan dalam Commissioners or the Board of Directors to the Board of
RUPS; Commissioners for submission to the GMS;
3. Merekomendasikan pihak independen yang akan menjadi 3. To recommend independent parties to serve as members
anggota Komite Audit dan Komite Pemantau Risiko kepada of the Audit Committee and the Risk Monitoring Committee
Dewan Komisaris; to the Board of Commissioners;
4. Merekomendasikan usulan penggantian atau pengangkatan 4. To recommend proposals for the replacement or
anggota Dewan Komisaris dalam RUPS; dan appointment of members of the Board of Commissioners
at the GMS; and
5. Merekomendasikan usulan penggantian atau pengangkatan 5. To recommend proposals for the replacement or
anggota Direksi oleh Dewan Komisaris dalam RUPS. appointment of members of the Board of Directors by the
Board of Commissioners at the GMS.
Komite Remunerasi dan Nominasi Bank wajib memastikan The Bank’s Remuneration and Nomination Committee is
kebijakan tersebut telah sesuai dengan: required to ensure that such policies are in line with:
1. Kinerja keuangan dan pemenuhan cadangan 1. Financial performance and fulfillment of reserves as
sebagaimana diatur dalam peraturan perundang- regulated under prevailing laws and regulations;
undangan yang berlaku;
2. Prestasi kerja individual; 2. Individual performance achievements;
3. Kewajaran dengan peer group; dan 3. Fairness in comparison with peer groups; and
4. Pertimbangan dan strategi jangka panjang Bank. 4. The Bank’s long-term considerations and strategies.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Rapat Komite Remunerasi dan Nominasi Remuneration and Nomination Committee
Meetings
Komite Remunerasi dan Nominasi menyelenggarakan rapat The Remuneration and Nomination Committee holds meetings
sesuai dengan kebutuhan atau sekurang-kurangnya 1 (satu) as required or at least 1 (one) time every 4 (four) months.
kali dalam 4 (empat) bulan. Rapat Komite Remunerasi dan Meetings of the Remuneration and Nomination Committee
Nominasi dapat diselenggarakan apabila dihadiri oleh may be convened if attended by a majority of the total
mayoritas dari jumlah anggota Komite Remunerasi dan members of the Committee, provided that one of the majority
Nominasi dan salah satu dari mayoritas jumlah anggota members present is the Chairperson of the Remuneration and
Komite Remunerasi dan Nominasi merupakan Ketua Komite Nomination Committee.
Remunerasi dan Nominasi.
Selama tahun 2025, Komite Remunerasi dan Nominasi telah Throughout 2025, the Remuneration and Nomination
melaksanakan rapat sebanyak 3 (tiga) kali. Adapun agenda Committee held a total of 3 (three) meetings. The agendas
dan rekapitulasi kehadiran anggota Komite Remunerasi dan and the summary of attendance of the members of the
Nominasi dalam rapat di tahun 2025 adalah sebagai berikut: Remuneration and Nomination Committee at meetings in
2025 are as follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran % Kehadiran
Nama Position Number of Meetings Total Attendance % Attendance
Kiki Syahnakri Ketua
3 3 100
Chairman
Marlene Gunawan Anggota
3 3 100
Member
Agenda Rapat Meeting Agenda
Tanggal Agenda
No
Date Agenda
1 16 Januari 2025 Laporan Aktivitas Komite Remunerasi dan Nominasi Tahun 2024.
January 16, 2025 Report on the Activities of the Remuneration and Nomination Committee in 2024.
2 23 Juni 2025 • Rekomendasi pengangkatan kembali Anggota Dewan Komisaris yang jatuh tempo dan Calon
June 23, 2025 Anggota Direksi.
• Usulan Calon Anggota Dewan Komisaris dan Direksi kepada Dewan Komisaris untuk disampaikan
kepada RUPS.
• Recommendation for the reappointment of members of the Board of Commissioners whose
term of office has expired and candidates for members of the Board of Directors.
• Proposal of candidates for members of the Board of Commissioners and the Board of Directors
to the Board of Commissioners to be submitted to the GMS.
3 26 September 2025 • Kepengurusan Hasil RUPS Juni 2025.
September 26, 2025 • Evaluasi Direksi.
• Employee Benefit Program.
• Management Structure Based on the Results of the June 2025 GMS.
• Evaluation of the Board of Directors.
• Employee Benefit Program
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Pengembangan Kompetensi Komite Remunerasi Competency Development of the Remuneration
dan Nominasi and Nomination Committee
Bank Artha Graha Internasional memberikan kesempatan Bank Artha Graha Internasional provides opportunities
kepada anggota Komite Remunerasi dan Nominasi for members of the Remuneration and Nomination
untuk mengikuti program pelatihan dan pengembangan Committee to participate in training and competency
kompetensi, baik yang diselenggarakan oleh internal development programs, whether organized internally
Bank atau yang diselenggarakan oleh pihak eksternal. by the Bank or by external parties. The competency
Adapun program pengembangan kompetensi yang development programs attended by the Remuneration
diikuti oleh Komite Remunerasi dan Nominasi di tahun and Nomination Committee in 2025 are as follows:
2025 adalah sebagai berikut:
Nama Peserta Jabatan Program Pengembangan Kompetensi Penyelenggara Tempat dan Waktu
Participant Position Competency Development Program Organizer Venue and Date
Kiki Syahnakri Ketua Refreshment Sertifikasi Manajemen Risiko Manajemen Jakarta,
Chairman Risiko Gagasan (RMG) 9-19 Agustus 2025
Risk Management Certification Jakarta,
Refreshment August 9–19, 2025
Marlene Gunawan Anggota Refreshment Sertifikasi Manajemen Risiko Manajemen Jakarta,
Member Risiko Gagasan (RMG) 16–26 April 2025
Risk Management Certification Jakarta,
Refreshment April 16–26, 2025
Motivation for Talent : Strengthening Red Avenue dan LPPI Jakarta,
Talent for Artha Graha’s Rise 30 Mei 2025
Jakarta,
May 30, 2025
Motivation for Talent : Decode & Red Avenue Jakarta, 21 Juni 2025
Connect - BAGI Self Awareness Jakarta, June 21,
Challenge 2025
Pelaksanaan Tugas Komite Remunerasi Implementation of Duties of the Remuneration
dan Nominasi and Nomination Committee
Tanggal Agenda
No
Date Agenda
1 16 Januari 2025 Penyusunan Laporan Aktivitas Komite Remunerasi dan Nominasi Tahun 2024.
January 16, 2025 Preparation of the Remuneration and Nomination Committee Activity Report for 2024.
2 23 Juni 2025 Rapat pembahasan Rekomendasi pengangkatan kembali Anggota Dewan Komisaris yang jatuh
June 23, 2025 tempo dan Calon Anggota Direksi serta Usulan Anggota Dewan Komisaris dan Direksi kepada
Dewan Komisaris untuk disampaikan kepada RUPS.
Meeting to discuss the recommendation for the reappointment of members of the Board of
Commissioners whose term of office has expired and candidates for members of the Board of
Directors, as well as the proposal of candidates for the Board of Commissioners and Board of
Directors to the Board of Commissioners to be submitted to the GMS.
3 26 September 2025 Rapat pembahasan Kepengurusan hasil RUPS Juni 2025, Evaluasi Direksi serta Employee Benefit
September 26, 2025 Program.
Management Structure Based on the Results of the June 2025 General Meeting of Meeting to
discuss the management structure based on the results of the June 2025 GMS, the evaluation
of the Board of Directors, and the Employee Benefit Program
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Kebijakan Suksesi Direksi Succession Policy of the Board of Directors
Komite Remunerasi dan Nominasi dalam menjalankan tugasnya In carrying out its duties, the Remuneration and Nomination
mengacu kepada pedoman dan tata tertib yang disediakan Committee refers to the guidelines and rules of procedure
Bank. Komite Remunerasi dan Nominasi menyusun dan established by the Bank. The Remuneration and Nomination
memberikan rekomendasi mengenai sistem serta prosedur Committee formulates and provides recommendations on the
pemilihan dan/atau penggantian anggota Dewan Komisaris dan system and procedures for the selection and/or replacement
Direksi kepada Dewan Komisaris untuk disampaikan kepada of members of the Board of Commissioners and the Board of
RUPS. Komite juga bertanggung jawab dalam menentukan Directors to the Board of Commissioners for submission to
kriteria dan mengidentifikasi para calon, mengkaji, menyetujui the GMS. The Committee is also responsible for determining
nominasi sesuai dengan kriteria yang ditentukan. Dalam rangka criteria and identifying candidates, as well as reviewing and
mempersiapkan jajaran eksekutif Bank agar mendapatkan approving nominations in accordance with the established
pengetahuan dan pengalaman yang utuh sebagai pejabat criteria. In order to prepare the Bank’s executive management
di kantor pusat atau kantor cabang, maka beberapa jajaran to acquire comprehensive knowledge and experience as
eksekutif yang dinilai memiliki potensi untuk dikembangkan officials at the head office or branch offices, certain executives
lebih jauh akan mendapatkan rotasi. assessed as having the potential for further development are
provided with rotation opportunities.
KOMITE PEMANTAU RISIKO
RISK MONITORING COMMITTEE
Komite Pemantau Risiko merupakan Komite yang dibentuk The Risk Monitoring Committee is a committee established
dan bertanggung jawab kepada Dewan Komisaris untuk by and accountable to the Board of Commissioners to assist
membantu Dewan Komisaris dalam melaksanakan tanggung the Board of Commissioners in carrying out its risk oversight
jawab pengawasan risiko sesuai dengan peraturan yang responsibilities in accordance with prevailing regulations.
berlaku. Komite Pemantau Risiko bertugas memonitor dan The Risk Monitoring Committee is tasked with monitoring
menilai risiko yang dapat diambil oleh Bank untuk memastikan and assessing the risks that may be undertaken by the
telah dilakukannya pengelolaan risiko dengan baik, terutama Bank to ensure that risk management has been properly
pada pengelolaan risiko kredit, risiko pasar, risiko likuiditas, implemented, particularly in the management of credit risk,
risiko operasional, risiko hukum, risiko stratejik, risiko market risk, liquidity risk, operational risk, legal risk, strategic
kepatuhan, dan risiko reputasi. risk, compliance risk, and reputational risk.
Dasar Hukum Legal Basis
Komite Pemantau Risiko Bank Artha Graha Internasional The Risk Monitoring Committee of Bank Artha Graha
dibentuk sesuai dengan ketentuan Peraturan Otoritas Internasional was established in accordance with
Jasa Keuangan No. 17 Tahun 2023 tentang Penerapan Financial Services Authority Regulation No. 17 of 2023
Tata Kelola bagi Bank Umum. on the Implementation of Good Corporate Governance
for Commercial Banks.
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Pedoman dan Tata Tertib Kerja Guidelines and Rules of Procedure
Sebagai acuan pelaksanaan tugas dan tanggung jawab, As a reference for the performance of its duties and
Komite Pemantau Risiko berpedoman pada Pedoman responsibilities, the Risk Monitoring Committee adheres
Kebijakan Perusahaan No. 0004.02.0 tanggal 20 Juni to Company Policy Guideline No. 0004.02.0 dated June
2024 tentang Pedoman dan Tata Tertib Kerja Komite 20, 2024 on the Guidelines and Rules of Procedure of
Pemantau Risiko. the Risk Monitoring Committee.
Kriteria Anggota Komite Pemantau Risiko Criteria for Members of the Risk Monitoring
Committee
Penetapan Anggota Komite Pemantau Risiko dilakukan The appointment of members of the Risk Monitoring
dengan memperhatikan kriteria yang telah ditentukan Committee is carried out with due regard to the criteria
oleh Regulator, sebagai berikut: stipulated by the Regulator, as follows:
1. Anggota Komite Pemantau Risiko paling kurang 1. The Risk Monitoring Committee shall consist of at
terdiri dari 1 (satu) orang Komisaris Independen least 1 (one) Independent Commissioner serving
sebagai Ketua merangkap anggota, 1 (satu) orang as Chairperson and concurrently as a member, 1
Pihak Independen yang memiliki keahlian di bidang (one) Independent Party with expertise in finance,
keuangan dan 1 (satu) orang Pihak Independen yang and 1 (one) Independent Party with expertise in risk
memiliki keahlian di bidang manajemen risiko; management;
2. Komisaris independen dan pihak independen yang 2. Independent Commissioners and Independent
menjadi anggota Komite Pemantau Risiko paling Parties serving as members of the Risk Monitoring
sedikit berjumlah 51% dari jumlah anggota Komite Committee shall account for at least 51% of the total
Pemantau Risiko; members of the Risk Monitoring Committee;
3. Ketua Komite hanya dapat merangkap jabatan 3. The Chairperson of the Committee may concurrently
sebagai Ketua Komite paling banyak pada 1 (satu) serve as Chairperson of no more than 1 (one) other
Komite lainnya pada Perseroan yang sama; dan Committee within the same Company; and
4. Anggota Komite wajib memiliki integritas, akhlak dan 4. Members of the Committee must possess integrity,
moral yang baik. good character, and good moral conduct.
Susunan, Jumlah, Komposisi, dan Dasar Composition, Number, and Basis for Appointment
Pengangkatan Komite Pemantau Risiko of the Risk Monitoring Committee
Komposisi Komite Pemantau Risiko Bank paling sedikit The composition of the Bank’s Risk Monitoring
terdiri dari: Committee shall consist of at least:
1. Seorang Komisaris Independen yang menjabat 1. An Independent Commissioner serving as the
sebagai Ketua Komite; Chairperson of the Committee;
2. Seorang dari pihak independen yang memiliki keahlian 2. An independent party with expertise in the field of
di bidang keuangan; dan finance; and
3. Seorang dari pihak independen yang memiliki keahlian 3. An independent party with expertise in the field of
di bidang manajemen risiko. risk management.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Susunan Komite Pemantau Risiko per tanggal 31 Desember The composition of the Risk Monitoring Committee as
2025 ditetapkan berdasarkan Surat Keputusan Dewan of December 31, 2025 was determined based on the
Komisaris No. 002/BAGI-KOM/XII/2023 tanggal 6 Desember Decree of the Board of Commissioners No. 002/BAGI-
2023, sebagai berikut: KOM/XII/2023 dated December 6, 2023, as follows:
Nama Jabatan Dasar Pengangkatan Periode Keahlian Keterangan
Name Position Basis of Appointment Period Expertise Description
Elizawatie Ketua • Surat Keputusan Komisaris No. 2023-2026 Hukum Perdata Komisaris
Simon Chairperson 002/BAGI- KOM/XII/2023 tanggal Civil Law Independen
6 Desember 2023 Independent
• Surat Keputusan Direksi No. SK- Commissioner
MT/HC/0010/XII/2023 tanggal 6
Desember 2023
• Board of Commissioner’s Decree
No. 002/BAGI-KOM/XII/2023 dated
December 6, 2023
• 2. Board of Director’s Decree No.
SK-MT/HC/0010/XII/2023 dated
December 6, 2023
Suryani Anggota • Surat Keputusan Komisaris No. 2023-2026 Akuntansi Pihak Independen
Purwita Member 002/BAGI-KOM/XII/2023 tanggal Accounting Independent Party
6 Desember 2023
• Surat Keputusan Direksi No. SK-
MT/HC/0011/XII/2023 tanggal 6
Desember 2023
• Board of Commissioner’s Decree
No. 002/BAGI-KOM/XII/2023 dated
December 6, 2023
• Board of Director’s Decree No.
SK-MT/HC/0011/XII/2023 dated
December 6, 2023
Anas Latief Anggota • Surat Keputusan Komisaris No. 2023-2026 Perbankan/ Pihak Independen
Member 002/BAGI-KOM/XII/2023 tanggal Manajemen Independent Party
6 Desember 2023 Risiko
• Surat Keputusan Direksi No. SK- Banking/Risk
MT/HC/0012/XII/2023 tanggal 6 Management
Desember 2023
• Board of Commissioner’s Decree
No. 002/BAGI-KOM/XII/2023 dated
December 6, 2023
• Board of Director’s Decree No.
SK-MT/HC/0012/XII/2023 dated
December 6, 2023
Profil Komite Pemantau Risiko Risk Monitoring Committee Profile
Profil Ketua Komite Pemantau Risiko yang menjabat The profile of the Chair of the Risk Monitoring Committee,
sebagai Komisaris dapat dilihat pada bab Profil who also serves as a Commissioner, can be found
Perusahaan dalam buku Laporan Tahunan ini. in the Company Profile section of this Annual Report.
Profil Suryani Purwita dan Anas Latief sebagai anggota The profiles of Suryani Purwita and Anas Latief as
Komite Pemantau Risiko dapat dilihat pada sub-bab members of the Risk Monitoring Committee can
Komite Audit dalam pembahasan sebelumnya. be found in the Audit Committee subsection in the
preceding section.
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Independensi Anggota Komite Pemantau Independence of Members of the Risk Monitoring
Risiko Committee
Dalam rangka mendukung fungsi pengawasan In order to support the effective supervisory function
Dewan Komisaris secara efektif, Komite Pemantau of the Board of Commissioners, the Risk Monitoring
Risiko menjalankan tugas dan tanggung jawabnya Committee carries out its duties and responsibilities
dengan menjunjung tinggi prinsip independensi dan by upholding the principles of independence and
profesionalitas. Pemenuhan kriteria independensi professionalism. Compliance with the independence
anggota Komite Pemantau Risiko disampaikan dalam criteria of members of the Risk Monitoring Committee is
tabel sebagai berikut: presented in the following table:
Anggota Komite Pemantau Risiko
Kriteria Risk Monitoring Committee Member
Criteria
Elizawatie Simon Suryani Purwita Anas Latief
Tidak memiliki hubungan keuangan dengan Dewan Komisaris dan
Direksi.
√ √ √
Has no financial relationship with the Board of Commissioners
and the Board of Directors.
Tidak memiliki hubungan kepengurusan di perusahaan, anak
perusahaan, maupun perusahaan afiliasi.
√ √ √
Has no management relationship with the Company, its
subsidiaries, or affiliated companies.
Tidak memiliki hubungan keluarga dengan Dewan Komisaris,
Direksi, dan/atau sesama anggota Komite lainnya.
Has no family relationship with members of the Board of √ √ √
Commissioners, the Board of Directors, and/or other Committee
members.
Tidak menjabat sebagai pengurus partai politik, pejabat dan
pemerintah.
√ √ √
Does not hold any position as a political party official or as a
government official.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Pemantau Risiko Monitoring Committee
Berdasarkan Peraturan Otoritas Jasa Keuangan No. 17 Based on Financial Services Authority Regulation No.
Tahun 2023 tentang Penerapan Tata Kelola bagi Bank 17 of 2023 on the Implementation of Good Corporate
Umum, tugas dan tanggung jawab Komite Pemantau Governance for Commercial Banks, the duties and
Risiko Bank Artha Graha Internasional adalah sebagai responsibilities of the Risk Monitoring Committee of
berikut: Bank Artha Graha Internasional are as follows:
1. Mengevaluasi kesesuaian antara kebijakan manajemen 1. To evaluate the alignment between risk management
risiko dengan pelaksanaan kebijakan tersebut; dan policies and their implementation; and
2. Memantau dan mengevaluasi pelaksanaan tugas Komite 2. To monitor and evaluate the performance of the Risk
Manajemen Risiko dan Satuan Kerja Manajemen Risiko. Management Committee and the Risk Management
Work Unit.
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Rapat Komite Pemantau Risiko Risk Monitoring Committee Meetings
Sesuai dengan ketentuan Peraturan Otoritas Jasa In accordance with Financial Services Authority
Keuangan No. 17 Tahun 2023 tentang Penerapan Tata Regulation No. 17 of 2023 on the Implementation of
Kelola bagi Bank Umum, Komite Pemantau Risiko Good Corporate Governance for Commercial Banks, the
menyelenggarakan rapat sesuai dengan kebutuhan atau Risk Monitoring Committee holds meetings as required
sekurang-kurangnya 1 (satu) kali dalam 1 (satu) bulan. or at least 1 (one) time in 1 (one) month. Meetings of the
Rapat Komite hanya dapat dilaksanakan apabila dihadiri Committee may only be convened if attended by at least
oleh sekurang-kurangnya 51% dari seluruh jumlah 51% of the total members, including 1 (one) Independent
anggota termasuk 1 (satu) orang Komisaris Independen Commissioner and 1 (one) Independent Party.
dan 1 (satu) Pihak Independen.
Selama tahun 2025, Komite Pemantau Risiko menyelenggarakan Throughout 2025, the Risk Monitoring Committee held a total
rapat sebanyak 12 kali, dengan agenda dan frekuensi kehadiran of 12 meetings. The agendas and attendance frequency of
anggota rapat dapat dilihat dalam tabel berikut ini: meeting members are presented in the following table.
Nama Jabatan Jumlah Rapat Jumlah Kehadiran % Kehadiran
Nama Position Number of Meetings Total Attendance % Attendance
Elizawatie Simon Ketua
12 12 100
Chairperson
Suryani Purwita Anggota
12 12 100
Member
Anas Latief Anggota
12 12 100
Member
Agenda Rapat Komite Pemantau Risiko Risk Monitoring Committee Meeting Agenda
Tanggal Agenda
No
Date Agenda
1 17 Januari 2025 • Profil Risiko Desember 2024 vs September 2024 (Laporan triwulan IV tahun 2024 untuk OJK).
January 17, 2025 • Rekomendasi KHP OJK 2024 atas Pelaksanaan Tugas Komite Pemantau Risiko terkait Risiko
Kredit.
• Pemantauan Risk Appetite & Risk Tolerance Risiko Kredit periode Desember 2024.
• Risk Profile: December 2024 vs September 2024 (Fourth Quarter 2024 report submitted to
the Financial Services Authority/OJK).
• Recommendation on the OJK Examination Result Report (KHP) 2024 regarding the
implementation of the duties of the Risk Monitoring Committee related to Credit Risk.
• Monitoring of Risk Appetite and Risk Tolerance for Credit Risk as of December 2024.
2 21 Februari 2025 • Profil Risiko periode Januari 2025 vs Desember 2024.
February 21, 2025 • Laporan Risk Appetite & Risk Tolerance Bidang Kredit periode Januari 2025.
• Risk Profile: January 2025 vs December 2024.
• Report on Risk Appetite and Risk Tolerance for the Credit Sector as of January 2025.
3 21 Maret 2025 • Pembahasan Profil Risiko BAGI periode Februari 2025 vs Januari 2025.
March 21, 2025 • Pemantauan Risk Appetite & Risk Tolerance Risiko Kredit periode Februari 2025.
• Stress Test terkait Kebijakan Efisiensi Anggaran Pemerintah tahun 2025.
• Usulan Risk Appetite & Risk Tolerance tahun 2025 .
• Discussion on BAGI Risk Profile: February 2025 vs January 2025.
• Monitoring of Risk Appetite and Risk Tolerance for Credit Risk as of February 2025.
• Stress Testing related to the 2025 Government Budget Efficiency Policy.
• Proposal for Risk Appetite and Risk Tolerance for 2025.
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Tanggal Agenda
No
Date Agenda
4 22 April 2025 • Pembahasan Profil Risiko periode Maret 2025 vs Desember 2024 (Triwulan).
April 22, 2025 • Pemantauan Risk Appetite & Risk Tolerance Bidang Kredit periode Maret 2025.
• Stress Testing Risiko Kredit.
• Discussion on Risk Profile: March 2025 vs December 2024 (Quarterly).
• Monitoring of Risk Appetite and Risk Tolerance for the Credit Sector as of March 2025.
• Credit Risk Stress Testing.
5 23 Mei 2025 • Pembahasan Profil Risiko periode April 2025 vs Maret 2025.
May 23, 2025 • Pemantauan Risk Appetite & Risk Tolerance Bidang Kredit periode April 2025.
• Discussion on Risk Profile: April 2025 vs March 2025.
• Monitoring of Risk Appetite and Risk Tolerance for the Credit Sector as of April 2025.
6 20 Juni 2025 • Pembahasan Profil Risiko periode Mei 2025 vs April 2025.
June 20, 2025 • Pemantauan Risk Appetite & Risk Tolerance Bidang Kredit periode Mei 2025.
• Discussion on Risk Profile: May 2025 vs April 2025.
• Monitoring of Risk Appetite and Risk Tolerance for the Credit Sector as of May 2025.
7 25 Juli 2025 • Pengukuran Profil Risiko tahun 2025 periode Juni vs Maret (triwulan) sesuai Matriks OJK.
July 25, 2025 • Portofolio Risk Appetite & Risk Tolerance per Juni 2025.
• Monitoring Threshold Recovery Plan Realisasi Juni 2025.
• Risk Profile Measurement for 2025: June vs March (Quarterly) based on the OJK Matrix.
• Risk Appetite and Risk Tolerance Portfolio as of June 2025.
• Monitoring of Recovery Plan Threshold Realization as of June 2025.
8 21 Agustus 2025 • Pengukuran Profil Risiko Tahun 2025 periode Juli vs Juni sesuai Matriks OJK.
August 21, 2025 • Portofolio Risk Appetite & Risk Tolerance per Juli 2025.
• Monitoring Threshold Recovery Plan Realisasi Juli 2025.
• Risk Profile Measurement for 2025: July vs June based on the OJK Matrix.
• Risk Appetite and Risk Tolerance Portfolio as of July 2025.
• Monitoring of Recovery Plan Threshold Realization as of July 2025.
9 19 September 2025 • Pengukuran Profil Risiko BAGI periode Agustus 2025 vs Juli 2025 sesuai Matriks Penilaian OJK.
September 19, 2025 • Portofolio Risk Appetite & Risk Tolerance Bidang Kredit, Pasar, Likuiditas, dan Operasional
periode Agustus 2025.
• Monitoring Threshold Recovery Plan Realisasi 31 Agustus 2025
• Stress Testing Risiko Likuiditas.
• BAGI Risk Profile Measurement: August 2025 vs July 2025 based on the OJK Assessment
Matrix.
• Risk Appetite and Risk Tolerance Portfolio for Credit, Market, Liquidity, and Operational Risks
as of August 2025.
• Monitoring of Recovery Plan Threshold Realization as of 31 August 2025.
• Liquidity Risk Stress Testing.
10 23 Oktober 2025 • Pengukuran Profil Risiko Tahun 2025 periode Juni vs September (triwulan) sesuai Matriks OJK.
October 23, 2025 • Portofolio Risk Appetite & Risk Tolerance per September 2025.
• Monitoring Threshold Recovery Plan Realisasi September 2025.
• Risk Profile Measurement for 2025: June vs September (Quarterly) based on the OJK Matrix.
• Risk Appetite and Risk Tolerance Portfolio as of September 2025.
• Monitoring of Recovery Plan Threshold Realization as of September 2025.
11 19 November 2025 • Pengukuran Profil Risiko Tahun 2025 periode Oktober vs September Sesuai Matriks OJK
November 19, 2025 • Portofolio Risk Appetite & Risk Tolerance per Oktober 2025
• Monitoring Threshold Recovery Plan Realisasi Oktober 2025
• Risk Profile Measurement for 2025: October vs September based on the OJK Matrix.
• Risk Appetite and Risk Tolerance Portfolio as of October 2025.
• Monitoring of Recovery Plan Threshold Realization as of October 2025.
12 16 Desember 2025 • Pengukuran Profil Risiko Tahun 2025 periode November vs Oktober Sesuai Matriks OJK
December 16, 2025 • Portofolio Risk Appetite & Risk Tolerance per November 2025
• Monitoring Threshold Recovery Plan Realisasi November 2025
• Risk Profile Measurement for 2025: November vs October based on the OJK Matrix.
• Risk Appetite and Risk Tolerance Portfolio as of November 2025.
• Monitoring of Recovery Plan Threshold Realization as of November 2025.
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Pengembangan Kompetensi Komite Pemantau Competency Development of the Risk Monitoring
Risiko Committee
Bank Artha Graha Internasional memberikan kesempatan Bank Artha Graha Internasional provides opportunities
kepada anggota Komite Pemantau Risiko untuk mengikuti for members of the Risk Monitoring Committee to
program pelatihan dan pengembangan kompetensi, participate in training and competency development
baik yang diselenggarakan oleh internal Bank atau yang programs, whether organized internally by the Bank
diselenggarakan oleh pihak eksternal. Adapun program or by external parties. The competency development
pengembangan kompetensi yang diikuti oleh Komite programs attended by the Risk Monitoring Committee
Pemantau Risiko di tahun 2025 adalah sebagai berikut: in 2025 are as follows:
Nama Peserta Jabatan Program Pengembangan Kompetensi Penyelenggara Tempat dan Waktu
Participant Position Competency Development Program Organizer Venue and Date
Elizawatie Simon Ketua Refreshment Sertifikasi Manajemen Risiko Manajemen Jakarta,
Chairperson Risiko Gagasan (RMG) 16-26 April 2025
Risk Management Certification Jakarta, April 16–26,
Refreshment 2025
Webinar : Memahami Pentingnya FKDKP Jakarta, 16 Oktober
Integritas dalam Pengelolaan Lembaga 2025
Keuangan Jakarta, October 16,
Webinar: Understanding the 2025
Importance of Integrity in the
Management of Financial Institutions
Anas Latief Anggota Refreshment Sertifikasi Manajemen Risiko Manajemen Jakarta,
Member Risiko Gagasan (RMG) 16-26 April 2025
Risk Management Certification Jakarta, April 16–26,
Refreshment 2025
Pelaksanaan Tugas Komite Pemantau Risiko Implementation of the Duties of the Risk
Monitoring Committee
Komite Pemantau Risiko Bank telah menjalankan tugas The Bank’s Risk Monitoring Committee has carried out its
dan tanggung jawabnya sepanjang tahun 2025, sebagai duties and responsibilities throughout 2025 as follows:
berikut:
1. Anggota Komite terdiri dari 3 (tiga) orang: 1 (satu) orang 1. The Committee consists of 3 (three) members: 1 (one)
Komisaris Independen; 1 (satu) orang Pihak Independen Independent Commissioner; 1 (one) Independent
yang memiliki keahlian bidang manajemen risiko; 1 (satu) Party with expertise in risk management; and 1
orang dari Pihak Independen yang memiliki keahlian (one) Independent Party with expertise in finance,
Bidang Keuangan dan telah sesuai dengan POJK No. 17 in accordance with POJK No. 17 of 2023 concerning
Tahun 2023 tentang Penerapan Tata Kelola Bagi Bank the Implementation of Corporate Governance for
Umum; Commercial Banks;
2. Penyelenggaran rapat Komite Pemantau Risiko tahun 2. Risk Monitoring Committee meetings in 2025 were
2025 telah dilakukan secara berkala sesuai dengan conducted regularly in accordance with POJK
POJK No. 17 Tahun 2023 tentang Penerapan Tata No. 17 of 2023 concerning the Implementation
Kelola Bagi Bank Umum. Selama Tahun 2025 telah of Corporate Governance for Commercial Banks.
diselenggarakan Rapat Komite Pemantau Risiko Throughout 2025, the Risk Monitoring Committee
sebanyak 12 (dua belas) kali dengan tingkat kehadiran held 12 (twelve) meetings, with an attendance rate
ketua dan anggota komite sebesar 100% (Kuorum); of 100% (quorum) for the Chairman and members of
the Committee;
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3. Melakukan penelaahan Profil Risiko periode bulan 3. Conducting a review of the Risk Profile for the current
berjalan sesuai dengan penilaian matriks kualitatif period based on the OJK qualitative matrix assessment.
OJK. Penilaian Profil Risiko Bank selama Tahun 2025 The Bank’s Risk Profile rating throughout 2025 remained at
terjaga di Peringkat Komposit (PK) 2 (Satisfactory); Composite Rating (PK) 2 (Satisfactory);
4. Melakukan pemantauan terhadap portofolio Kredit 4. Monitoring the credit portfolio and its impact on the
serta dampaknya terhadap 8 Risiko Bank; Bank’s 8 risk categories;
5. Melakukan pemantauan terhadap Risk Appetite dan 5. Monitoring the Risk Appetite and Risk Tolerance for
Risk Tolerance untuk 8 Risiko Bank; the Bank’s 8 risk categories;
6. Melakukan pemantauan Threshold Recovery Plan; 6. Monitoring the Recovery Plan Threshold;
7. Merekomendasikan sektor ekonomi yang menjadi 7. Recommending priority economic sectors for 2026
prioritas di tahun 2026 berdasarkan kajian dari based on studies conducted by the Risk Management
Direktorat Risk Management; Directorate;
8. Melakukan pemantauan terhadap potensi 8. Monitoring the potential increase in Non-Performing
peningkatan NPL serta potensi penurunan modal inti Loans (NPL) and the potential decline in core capital
yang disebabkan karena peningkatan PPANP AYDA resulting from the increase in PPANP for Foreclosed
berdasarkan hasil Stress Testing oleh Direktorat Risk Assets (AYDA) based on the results of Stress Testing
Management; conducted by the Risk Management Directorate;
9. Melakukan pemantauan terhadap Tingkat Kesehatan 9. Monitoring the Bank’s Soundness Level;
Bank;
10. Melakukan Stress Testing dan simulasi, beberapa 10. Conducting Stress Testing and simulations, including:
diantaranya :
• Dampak efisiensi anggaran pemerintah; • The impact of government budget efficiency
policies;
• Dampak Perang tarif; • The impact of tariff wars;
• Dampak isu pengambilalihan BCA oleh Danantara; • The impact of the issue regarding the potential
acquisition of BCA by Danantara; and
• Rencana penyelesaian AYDA. • The plan for the resolution of foreclosed assets
(AYDA).
ORGAN PENDUKUNG DIREKSI
SUPPORTING ORGANS OF THE BOARD OF DIRECTORS
Bank memiliki 7 (tujuh) Komite yang dibentuk dan The Bank has 7 (seven) Committees established and appointed
ditunjuk oleh Direksi untuk membantu melaksanakan by the Board of Directors to assist in carrying out the Board
tugas Direksi dalam mengelola Bank. Komite ini bertugas of Directors’ duties in managing the Bank. These Committees
untuk memberikan opini secara objektif kepada Direksi are tasked with providing objective opinions to the Board of
dan membantu meningkatkan efektivitas pelaksanaan Directors and helping to enhance the effectiveness of the
tugas Direksi secara sistematis, serta memberikan Board of Directors’ duties in a systematic manner, as well as
kontribusi sesuai dengan bidang tugas dan tanggung contributing in accordance with their respective duties and
jawabnya. responsibilities.
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Komite di bawah Direksi terdiri dari: The Committees under the Board of Directors consist
of:
1. Komite Kredit; 1. Credit Committee;
2. Komite Asset and Liabilities; 2. Asset and Liability Committee;
3. Komite Manajemen Risiko; 3. Risk Management Committee;
4. Komite Pengarah Teknologi Informasi; 4. Information Technology Steering Committee;
5. Komite Human Capital; 5. Human Capital Committee;
6. Komite Kebijakan Perkreditan; dan 6. Credit Policy Committee; and
7. Komite Produk. 7. Product Committee.
KOMITE KREDIT
CREDIT COMMITTEE
Komite Kredit dibentuk untuk membantu Direksi dalam The Credit Committee is established to assist the Board
pengambilan keputusan terkait kebijakan kredit yang of Directors in making decisions related to the Bank’s
ditetapkan Bank, serta mengevaluasi dan memberikan credit policies, as well as to evaluate and grant credit
keputusan kredit agar sesuai dengan batas wewenang decisions in accordance with the established authority
yang ditetapkan. Setiap keputusan kredit pada prinsipnya limits. In principle, credit decisions may not be made by
tidak dapat diputuskan oleh satu orang saja melainkan a single individual, but must be the result of a collective
harus merupakan hasil keputusan bersama yaitu hasil decision of the Credit Committee to ensure objective
keputusan dari Komite Kredit untuk menjamin keputusan credit decisions with sound credit quality.
kredit yang objektif dengan kualitas kredit yang baik.
Fungsi pokok Komite Kredit adalah: The main functions of the Credit Committee are:
1. Memberikan pengarahan apabila perlu dilakukan 1. To provide direction when more in-depth and
analisis kredit yang lebih mendalam dan comprehensive credit analysis is required; and
komprehensif; dan
2. Memberikan keputusan atau rekomendasi atas 2. To grant decisions or provide recommendations on
permohonan kredit yang diajukan. submitted credit applications.
Dasar Hukum Legal Basis
Komite Kredit Bank Artha Graha Internasional dibentuk The Credit Committee of Bank Artha Graha Internasional
dengan mengacu pada Peraturan Otoritas Jasa Keuangan was established with reference to Financial Services
No. 42/POJK.03/2017 tentang Kewajiban Penyusunan Authority Regulation No. 42/POJK.03/2017 on the
dan Pelaksanaan Kebijakan Perkreditan atau Pembiayaan Obligation to Prepare and Implement Credit or Financing
Bank bagi Bank Umum. Policies for Commercial Banks.
Pedoman dan Tata Tertib Kerja Komite Guidelines and Rules of Procedure of the
Kredit Credit Committee
Komite Kredit berpedoman pada Pedoman Kebijakan In carrying out its duties and responsibilities, the Credit
Perkreditan tentang Komite Kredit dalam menjalankan Committee adheres to the Credit Policy Guidelines
tugas dan tanggung jawabnya. concerning the Credit Committee.
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Tugas dan Tanggung Jawab Komite Kredit Duties and Responsibilities of the Credit
Committee
Komite Kredit memiliki tugas dan tanggung jawab antara The Credit Committee has the following duties and
lain: responsibilities:
1. Memberikan persetujuan atau penolakan atas usulan- 1. To approve or reject credit proposals objectively, honestly,
usulan mengenai kredit secara objektif, jujur, cermat, and prudently, in accordance with the provisions stipulated
dan sesuai dengan ketentuan yang tercantum di dalam in the Credit Policy Guidelines, Credit Circular Letters,
Pedoman Kebijakan Perkreditan, Surat Edaran Kredit, internal memoranda, Bank Indonesia regulations, Financial
memo-memo internal, ketentuan Bank Indonesia, Peraturan Services Authority regulations, and other prevailing laws
Otoritas Jasa Keuangan, serta peraturan perundang- and regulations, within the granted Credit Approval
undangan yang berlaku, sesuai dengan Batas Wewenang Authority Limits (BWMK);
Memutus Kredit (BWMK) yang diberikan;
2. Memberikan rekomendasi kepada Komite Kredit yang 2. To provide recommendations to Credit Committees
mempunyai BWMK yang lebih tinggi; with higher Credit Approval Authority Limits;
3. Menolak permintaan dan pengaruh dari pihak-pihak 3. To reject requests and influence from parties with
yang berkepentingan dengan pemohon kredit untuk interests in the credit applicant that seek to obtain
memberikan persetujuan kredit yang hanya bersifat credit approval merely as a formality; and
formalitas; dan
4. Melakukan koordinasi dengan Asset and Liabilities 4. To coordinate with the Asset and Liability Committee
Committee (ALCO) dalam aspek pendanaan (ALCO) in aspects related to credit funding.
perkreditan.
Struktur dan Keanggotaan Komite Kredit Structure and Membership of the Credit
Committee
Struktur dan keanggotaan Komite Kredit Bank Artha The structure and membership of the Credit Committee
Graha Internasional terdiri dari: of Bank Artha Graha Internasional consist of:
1. Komite Kredit Komersil dan Korporasi; 1. Commercial and Corporate Credit Committee;
2. Komite Kredit SME & Konsumer (untuk limit > Rp5 2. SME & Consumer Credit Committee (for limits
miliar); dan exceeding Rp5 billion); and
3. Komite Kredit Restrukturisasi. 3. Restructuring Credit Committee.
Profil Komite Kredit Credit Committee Profile
Profil anggota Komite Kredit yang menjabat sebagai The profiles of Credit Committee members who serve
Direksi dapat dilihat pada bab Profil Perusahaan dalam as members of the Board of Directors are presented in
buku Laporan Tahunan ini. the Company Profile chapter of this Annual Report.
Pernyataan Independensi Komite Kredit Statement of Independence of the Credit
Committee
Komite Kredit dalam menjalankan tugasnya berkomitmen In carrying out its duties, the Credit Committee is
untuk menjaga independensi dan anggota Komite Kredit committed to maintaining independence, and the
diatur dalam kebijakan tersendiri mengenai Komite members of the Credit Committee are governed by
Kredit Kantor Pusat. a separate policy concerning the Head Office Credit
Committee.
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Rapat Komite Kredit Credit Committee Meetings
Hingga akhir tahun 2025, Komite Kredit telah melaksanakan Up to the end of 2025, the Credit Committee held a total of
rapat sebanyak 104 kali dengan agenda sebagai berikut: 104 meetings with the following agendas:
Rapat Komite Kredit Jumlah Agenda
Credit Committee Meeting Number of Agendas
Perpanjangan Fasilitas Kredit
Extension of Credit Facilities 42
Perpanjangan Fasilitas FI
Extension of Financial Institution (FI) Facilities 26
Penambahan Fasilitas Kredit
Increase in Credit Facilities 5
Penambahan Fasilitas FI
Increase in Financial Institution (FI) Facilities -
Permohonan Baru atau Sounding
New Applications or Sounding 30
Permohonan Relaksasi/Restruktur/Perubahan Fasilitas
Requests for Relaxation/Restructuring/Amendment of Facilities 1
Permohonan Lainnya (kerja sama Pembiayaan, Perubahan syarat, perubahan Pricing, dll)
Other Requests (financing cooperation, changes in terms, pricing adjustments, etc.) -
Jumlah
Total 104
Pelaksanaan Kegiatan Komite Kredit Implementation of Credit Committee
Activities
Tahun 2025, Komite Kredit telah menjalankan fungsi In 2025, the Credit Committee carried out its function
dalam pemberian keputusan atas usulan pengajuan in granting decisions on proposed credit facilities by
fasilitas kredit dengan mengacu pada Batas Wewenang referring to the established Credit Approval Authority
Memutus Kredit (BWMK) yang telah ditetapkan dengan Limits (BWMK), while consistently considering risk
tetap mempertimbangkan risiko dan prinsip kehati- aspects and applying the prudential principle. For all
hatian. Untuk seluruh pengajuan fasilitas kredit, sebelum credit facility applications, prior to being decided by the
diputuskan oleh komite kredit harus direview oleh Credit Committee, such applications must be reviewed
Direktorat Credit Analyst. by the Credit Analyst Directorate.
Keputusan kredit diberikan atas pengajuan fasilitas Credit decisions were granted for applications covering
baik untuk kredit baru, perpanjangan fasilitas kredit, new credit facilities, extensions of credit facilities,
penambahan fasilitas kredit, restrukturisasi/relaksasi increases in credit facilities, restructuring/relaxation
fasilitas kredit dan hal lainnya yang terkait dengan of credit facilities, and other matters related to credit
fasilitas kredit. facilities.
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Pengembangan Kompetensi Competency Development
Pada tahun 2025, Komite Kredit telah mengikuti pengembangan In 2025, the Credit Committee participated in competency
kompetensi dengan materi terkait Refreshment Sertifikasi development programs covering the following topics: Risk
Manajemen Risiko Jenjang 7, Refreshment Sertifikasi Manajemen Management Certification Refreshment Level 7, Risk Management
Risiko, Climate Risk Management & Scenario Analysis (CRMS), Certification Refreshment, Climate Risk Management & Scenario
Credit Analysis & Loan Monitoring, Motivation for Talent: Analysis (CRMS), Credit Analysis & Loan Monitoring, Motivation
Strengthening Talent for Artha Graha’s Rise, The Foundation of for Talent: Strengthening Talent for Artha Graha’s Rise, The
Leadership Journey, Negotiation Skills. Foundation of Leadership Journey, and Negotiation Skills.
KOMITE ASET DAN LIABILITAS
ASSET AND LIABILITY COMMITTEE
Komite Asset and Liabilities (ALCO) dibentuk untuk The Asset and Liability Committee (ALCO) is established
mencapai tingkat profitabilitas Bank secara optimal, to achieve optimal levels of the Bank’s profitability,
serta memastikan risiko likuiditas, risiko suku bunga, while ensuring that liquidity risk, interest rate risk, and
dan risiko pasar terkendali serta meminimalisasi idle market risk are well controlled, and to minimize idle
funds melalui penetapan kebijakan dan strategi aset dan funds through the determination of asset and liability
liabilitas (asset and liabilities management). management policies and strategies.
Pedoman dan Tata Tertib Kerja Komite Guidelines and Rules of Procedure of the
ALCO ALCO Committee
Pedoman dan Tata Tertib Kerja Komite ALCO tertuang The Guidelines and Rules of Procedure of the ALCO
dalam Pedoman ALCO (ALMA) No. 00004.02.0 tanggal Committee are set out in the ALCO (ALMA) Guidelines
15 Mei 2023. No. 00004.02.0 dated May 15, 2023.
Struktur dan Keanggotaan Komite ALCO Structure and Membership of the ALCO
Committee
Struktur dan keanggotaan ALCO tahun 2025 adalah The structure and membership of the ALCO Committee
sebagai berikut: in 2025 are as follows:
1. Ketua I merangkap anggota: Direktur Utama 1. Chairperson I concurrently serving as a member:
President Director
2. Ketua II merangkap anggota: Wakil Direktur Utama 2. Chairperson II concurrently serving as a member:
Vice President Director
3. Ketua III merangkap anggota: Direktur yang 3. Chairperson III concurrently serving as a member:
membawahi Bidang Treasury Director in charge of the Treasury function
4. Anggota: Seluruh anggota Direksi 4. Members: All members of the Board of Directors
5. ALCO Supporting Team: 5. ALCO Supporting Team:
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
• Koordinator: Deputy Director Treasury & Fixed • Coordinator: Deputy Director Treasury & Fixed
Income Income
• Deputy Director: • Deputy Directors:
i. Direktorat Wholesale Banking i. Wholesale Banking Directorate
ii. Direktorat Financial Institutiton ii. Financial Institution Directorate
iii. Direktorat Regional Head iii. Regional Head Directorate
iv. Direktorat Asset Consumer & Retail iv. Asset Consumer & Retail Directorate
v. Direktorat Asset Corp & Comm v. Asset Corporate & Commercial Directorate
vi. Direktorat Fincon vi. Financial Control Directorate Operation 1
viii. Direktorat Operation 1 vii. Operation 1 Directorate
vii. Direktorat Risk & Management viii. Risk Management Directorate
viii. Direktorat Internal Audit (SKAI) ix. Internal Audit Directorate (SKAI)
ix. Direktorat Compliance x. Compliance Directorate
• Executive Officer Cabang Induk dan Pembantu • Executive Officers of Main and Sub-Branch
Offices
Tugas dan Tanggung Jawab Komite ALCO Duties and Responsibilities of the ALCO
Committee
Komite ALCO memiliki tugas dan tanggung jawab sebagai The ALCO Committee has the following duties and
berikut: responsibilities:
1. Menata portofolio di kedua sisi neraca berupa aset 1. To structure the portfolio on both sides of the
dan kewajiban untuk mencapai hasil net interest balance sheet, namely assets and liabilities, in order
margin/spread yang optimal dengan tingkat risiko to achieve an optimal net interest margin/spread
yang dapat diukur dan dikendalikan ke level yang with measurable and controllable risk levels that are
dapat diterima oleh Pemangku Kepentingan Bank; acceptable to the Bank’s stakeholders;
2. Menentukan arah kebijakan dan strategi 2. To determine the direction of the Bank’s business
pengembangan usaha Bank, antara lain mengenai development policies and strategies, including those
struktur tingkat bunga pendanaan (funding) serta related to the structure of funding interest rates
pinjaman atau penempatan (lending), rencana and lending or placement interest rates, business
ekspansi usaha, dan lain-lain; expansion plans, and other related matters;
3. Mengurangi kemungkinan terjadinya mismatch atas 3. To reduce the likelihood of liquidity mismatches
likuiditas Bank, melalui penetapan keputusan atas by determining decisions on asset-side expansion
rencana ekspansi di sisi aset dengan penghimpunan plans aligned with fund mobilization on the liability
dana di sisi kewajiban; side;
4. Penetapan strategi pendanaan, termasuk penetapan 4. To determine funding strategies, including the setting
suku bunga dana pihak ketiga dan suku bunga antar of third-party fund interest rates and inter-office
kantor (rekening antar kantor); interest rates (inter-office accounts);
5. Mengambil keputusan atas suku bunga pinjaman 5. To make decisions on lending interest rates by
dengan mempertimbangkan tingkat biaya dana (cost considering the cost of funds, as well as other
of fund), serta hal-hal lain yang dianggap perlu untuk matters deemed necessary to support the Bank’s
memperlancar operasional Bank; operations;
6. Menetapkan batas dan pedoman pengelolaan serta 6. To establish limits and guidelines for the management
pengendalian risiko khusus yang berdampak pada and control of specific risks that impact liquidity risk,
risiko likuiditas, risiko suku bunga, dan risiko valuta interest rate risk, and foreign exchange risk;
asing;
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7. Melakukan evaluasi terhadap posisi risiko suku bunga 7. To evaluate the Bank’s interest rate risk position and
Bank dan strategi Asset and Liability Management Asset and Liability Management (ALMA) strategies
(ALMA) guna memastikan bahwa hasil risk taking to ensure that the Bank’s risk-taking positions are
position Bank telah konsisten dengan tujuan consistent with interest rate risk management
pengelolaan risiko suku bunga serta sesuai dengan objectives and in accordance with the Bank’s risk
risk limit Bank; limits;
8. Penetapan jenis dan alokasi aset yang diklasifikasikan 8. To determine the types and allocation of assets
sebagai aset likuiditas berkualitas tinggi; classified as high-quality liquid assets;
9. Penetapan strategi hedging; 9. To determine hedging strategies;
10. Melakukan kaji ulang deviasi antara hasil realisasi 10. To review deviations between actual results and
dengan proyeksi anggaran dan rencana bisnis bank budget projections and the Bank Business Plan (RBB);
(RBB);
11. Melakukan pengembangan, kaji ulang dan modifikasi 11. To develop, review, and modify liquidity management
strategi manajemen likuiditas (ALMA) pada berbagai (ALMA) strategies across various currencies, regions,
jenis valuta, wilayah, serta lini bisnis; and business lines;
12. Melakukan evaluasi dan mitigasi risiko segera 12. To conduct immediate evaluation and risk mitigation
terhadap kondisi likuiditas dan profil risiko Bank, jika of the Bank’s liquidity condition and risk profile in the
terjadi perubahan yang berdampak signifikan; event of significant changes;
13. Melakukan evaluasi terhadap pengendalian risiko 13. To evaluate liquidity risk controls implemented
likuiditas yang dilaksanakan melalui strategi through funding strategies, liquidity position
pendanaan, pengelolaan posisi likuiditas, gap management, liquidity gaps and daily liquidity risk,
likuiditas dan risiko likuiditas harian, pengelolaan maturity profile management and net cash flow
maturity profile dan net cash flow projection, projections, management of liquidity positions and
pengelolaan posisi likuiditas dan risiko likuiditas, liquidity risk, management of high-quality liquid
pengelolaan aktiva likuiditas berkualitas tinggi, serta assets, and contingency funding plans;
rencana pendanaan darurat;
14. Melakukan penyesuaian kebijakan dan strategi 14. To make necessary adjustments to liquidity risk
manajemen risiko untuk risiko likuiditas yang management policies and strategies based on the
diperlukan berdasarkan hasil evaluasi terkini; results of the latest evaluations;
15. Melakukan penetapan dan evaluasi terhadap indikator 15. To establish and evaluate key indicators that serve
utama yang merupakan indikator peringatan dini as early warning indicators for liquidity risk;
(early warning indicator) untuk risiko likuiditas;
16. Penyampaian informasi kepada Direksi mengenai tiap 16. To convey information to the Board of Directors
perkembangan ketentuan dan peraturan terkait yang regarding developments in relevant regulations and
memengaruhi strategi dan kebijakan ALMA; dan provisions that affect ALMA strategies and policies;
and
17. Menyusun laporan ALCO untuk disampaikan kepada 17. To prepare ALCO reports for submission to the Board
Direksi. of Directors.
Profil Komite ALCO ALCO Committee Profile
Profil ketua dan anggota Komite ALCO yang menjabat The profiles of the Chairperson and members of the
sebagai Direksi dapat dilihat pada bab Profil Perusahaan ALCO Committee who serve as members of the Board of
dalam buku Laporan Tahunan ini. Directors are presented in the Company Profile chapter
of this Annual Report.
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Pernyataan Independensi Komite ALCO Statement of Independence of the ALCO
Committee
Komite ALCO dalam menjalankan tugasnya berkomitmen In carrying out its duties, the ALCO Committee is
untuk menjaga independensi meskipun sampai saat ini committed to maintaining independence, although as
pernyataan independensi belum tersedia. of now a formal statement of independence is not yet
available.
Rapat Komite ALCO ALCO Committee Meetings
Komite ALCO melaksanakan rapat sebanyak 11 (sebelas) Throughout 2025, the ALCO Committee held a total of 11
kali di sepanjang tahun 2025, dengan agenda sebagai (eleven) meetings, with the following agendas:
berikut:
Tanggal Agenda
No
Date Agenda
23 Januari 2025 Penentuan RAK, Target BAGI 2025
1
January 23, 2025 Determination of RAK and BAGI 2025 Targets
25 Februari 2025 Penentuan RAK, Performance Cabang
2
February 25, 2025 Determination of RAK and Branch Performance
20 Maret 2025 Penentuan RAK, Target Q1 Cabang dan Direktorat
3
March 20, 2025 Determination of RAK and Q1 Targets for Branches and Directorates
29 April 2025 Penentuan RAK, Update Makro Ekonomi terkait Tarif Trump
4
April 29, 2025 Determination of RAK and Macroeconomic Update related to Trump Tariffs
28 Mei 2025 Penentuan RAK, Pengelolaan Likuiditas Bank
5
May 28, 2025 Determination of RAK and Bank Liquidity Management
30 Juni 2025 Penentuan RAK, Pemantauan Pra NPL & NPL
6
June 30, 2025 Determination of RAK and Monitoring of Pre-NPL and NPL
Penentuan RAK, Makro Ekonomi dalam negeri di tengah penurunan BI Rate dan pelemahan nilai
30 Juli 2025 tukar rupiah
7
July 30, 2025 Determination of RAK and Domestic Macroeconomic Conditions amid BI Rate Cuts and Rupiah
Depreciation
30 September 2025 Penentuan RAK, Peningkatan CASA Rasio untuk menekan COF
8
September 30, 2025 Determination of RAK and Increasing CASA Ratio to Reduce COF
30 Oktober 2025 Penentuan RAK, Cost Efisiensi
9
October 30, 2025 Determination of RAK and Cost Efficiency
27 November 2025 Penentuan RAK, Peningkatan rasio RIM dan LDR
10
November 27, 2025 Determination of RAK and Improvement of RIM and LDR Ratios
30 Desember 2025 Penentuan RAK, Finalisasi RBB dan Plan 2026
11
December 30, 2025 Determination of RAK, Finalization of the Bank Business Plan (RBB) and 2026 Plan
Pelaksanaan Kegiatan ALCO Implementation of ALCO Activities
Pada tahun 2025, pelaksanaan tugas dan wewenang In 2025, the implementation of the duties and authorities
komite ALCO meliputi penentuan strategi dan pricing of the ALCO Committee included determining strategies
suku bunga pendanaan, kredit dan rekening antar kantor, and pricing for funding interest rates, loans, and inter-
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mengkaji maturity profile pendanaan dan pembiayaan office accounts, reviewing the maturity profile of funding
beserta membahas tren likuiditas perbankan selama and financing, and discussing trends in banking liquidity
2025. Disisi lain Komite ALCO juga membahas dan throughout 2025. In addition, the ALCO Committee
mengkaji dampak dari Konflik Geopolitik terhadap also discussed and reviewed the impact of geopolitical
ekonomi nasional dan global beserta dampaknya conflicts on the national and global economy, as well as
terhadap kinerja perbankan. their implications for banking performance.
Pengembangan Kompetensi Competency Development
Pada tahun 2025, Komite Kredit telah mengikuti In 2025, the Credit Committee participated in
pengembangan kompetensi dengan materi terkait competency development programs covering Risk
Refreshment Sertifikasi Manajemen Risiko Jenjang 7, Management Certification Refreshment Level 7 and Risk
Refreshment Sertifikasi Manajemen Risiko. Management Certification Refreshment.
KOMITE MANAJEMEN RISIKO
RISK MANAGEMENT COMMITTEE
Komite Manajemen Risiko yang dibentuk untuk memastikan The Risk Management Committee is established to ensure
kerangka kerja manajemen risiko telah memberikan that the risk management framework provides adequate
perlindungan yang memadai terhadap seluruh risiko Bank. protection against all risks faced by the Bank. In addition, the
Selain itu, Komite Manajemen Risiko juga menyusun kebijakan, Risk Management Committee formulates risk management
strategi dan pedoman penerapan manajemen risiko, serta policies, strategies, and implementation guidelines, as well as
menyempurnakan penerapan manajemen risiko. enhances the implementation of risk management practices.
Dasar Pembentukan Komite Manajemen Basis for the Establishment of the Risk
Risiko Management Committee
Komite Manajemen Risiko Bank Artha Graha Internasional The Risk Management Committee of Bank Artha Graha
dibentuk berdasarkan: Internasional was established based on:
1. Anggaran Dasar PT Bank Artha Graha Internasional Tbk; 1. The Articles of Association of PT Bank Artha Graha
Internasional Tbk;
2. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 2. Financial Services Authority Regulation No. 18/POJK.03/2016
tentang Penerapan Manajemen Risiko bagi Bank Umum; on the Implementation of Risk Management for Commercial
Banks;
3. Surat Edaran Otoritas Jasa Keuangan No. 34/ SEOJK.03/2016 3. Financial Services Authority Circular Letter No. 34/
tentang Penerapan Manajemen Risiko Bagi Bank Umum; SEOJK.03/2016 on the Implementation of Risk Management
for Commercial Banks;
4. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 4. Financial Services Authority Regulation No. 17 of 2023 on
tentang Penerapan Tata Kelola bagi Bank Umum; dan the Implementation of Good Corporate Governance for
Commercial Banks; and
5. Surat Keputusan Direksi PT Bank Artha Graha Internasional 5. Decree of the Board of Directors of PT Bank Artha Graha
Tbk No. DIR-COM & RM/01557/X/2019 tentang Internasional Tbk No. DIR-COM & RM/01557/X/2019 on the
Pembentukan Komite Manajemen Risiko PT Bank Artha Establishment of the Risk Management Committee of PT
Graha Internasional Tbk. Bank Artha Graha Internasional Tbk.
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Pedoman dan Tata Tertib Kerja Komite Guidelines and Rules of Procedure of the
Manajemen Risiko Risk Management Committee
Komite Manajemen Risiko Bank Artha Graha Internasional In carrying out its duties and authorities, the Risk
berpedoman pada Peraturan Otoritas Jasa Keuangan Management Committee of Bank Artha Graha
No. 18/POJK.03/2016 tentang Penerapan Manajemen Internasional refers to Financial Services Authority
Risiko bagi Bank Umum dan Peraturan Otoritas Jasa Regulation No. 18/POJK.03/2016 on the Implementation
Keuangan No. 17 Tahun 2023 tentang Penerapan Tata of Risk Management for Commercial Banks and Financial
Kelola bagi Bank Umum dalam menjalankan tugas dan Services Authority Regulation No. 17 of 2023 on the
wewenangnya. Implementation of Good Corporate Governance for
Commercial Banks.
Struktur dan Keanggotaan Komite Structure and Membership of the Risk
Manajemen Risiko Management Committee
Pada tahun 2025, Struktur dan Keanggotaan Komite In 2025, the structure and membership of the
Manajemen Risiko Bank Artha Graha Internasional adalah Risk Management Committee of Bank Artha Graha
sebagai berikut: Internasional were as follows:
Jumlah
Jabatan Personil Keahlian Sertifikasi Profesi
Position Number of Expertise Professional Certification
Personnel
Ketua
Chairperson
Ahli di bidang perbankan dan Sertifikasi Manajemen Risiko Jenjang 7
1 keuangan Risk Management Certification Level 7
Expert in banking and finance
Anggota
Member
Seluruh Direksi Ahli di bidang perbankan dan Sertifikasi Manajemen Risiko Jenjang 7
All Directors 4 keuangan Risk Management Certification Level 7
Expert in banking and finance
Head of Bureau Ahli di bidang Human Capital Sertifikasi Manajemen Risiko sesuai Jenjang
1
Expert in the field of Human Capital Risk Management Certification (as per level)
Corporate Secretary Ahli di bidang perbankan Sertifikasi Manajemen Risiko Jenjang 7
1
Expert in banking Risk Management Certification Level 7
Chief Financial Officer Ahli di bidang Akuntansi Sertifikasi Manajemen Risiko Jenjang 7
1
Expert in Accounting Risk Management Certification Level 7
Chief Operation Officer Ahli di bidang perbankan Sertifikasi Manajemen Risiko Jenjang 5
1
Expert in banking Risk Management Certification Level 5
Seluruh Associate Director Ahli di bidang perbankan Sertifikasi Manajemen Risiko Jenjang 7
2
All Associate Directors Expert in banking Risk Management Certification Level 7
Legal Bureau Ahli di bidang Hukum Sertifikasi Manajemen Risiko Jenjang 5
1
Expert in the field of law Risk Management Certification Level 5
Seluruh Deputy Director Ahli di bidang perbankan Sertifikasi Manajemen Risiko sesuai Jenjang
20
All Deputy Directors Expert in banking Risk Management Certification (as per level)
Head of Internal Audit Ahli di bidang perbankan dan Sertifikasi Manajemen Risiko Jenjang 7
1 keuangan Risk Management Certification Level 7
Expert in banking and finance
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Profil Komite Manajemen Risiko Risk Management Committee Profile
Profil ketua dan anggota Komite Manajemen Risiko yang The profiles of the Chairperson and members of the Risk
menjabat sebagai Direksi dapat dilihat pada bab Profil Management Committee who serve as members of the
Perusahaan dalam buku Laporan Tahunan ini. Board of Directors are presented in the Company Profile
chapter of this Annual Report.
Pernyataan Independensi Komite Statement of Independence of the Risk
Manajemen Risiko Management Committee
Bank berkomitmen untuk menjalankan tugasnya secara The Bank is committed to carrying out its duties
independen, objektif, dan profesional, sesuai dengan independently, objectively, and professionally, in accordance
prinsip GCG serta regulasi yang berlaku. Dengan with the principles of Good Corporate Governance and
menghindari konflik kepentingan dan memastikan applicable regulations. By avoiding conflicts of interest and
transparansi dalam evaluasi serta mitigasi risiko, Komite ensuring transparency in risk evaluation and mitigation,
Manajemen Risiko bertanggung jawab untuk memberikan the Risk Management Committee is responsible for
rekomendasi yang bebas dari intervensi pihak manapun providing recommendations that are free from any form
guna menjaga stabilitas keuangan dan keberlanjutan of intervention in order to maintain the Bank’s financial
operasional bank. Melalui peran ini, Komite Manajemen stability and operational sustainability. Through this role,
Risiko mendukung pertumbuhan bank yang sehat dan the Risk Management Committee supports the Bank’s
berkelanjutan serta menjaga kepercayaan stakeholder, sound and sustainable growth and safeguards the trust
termasuk nasabah, regulator, dan pemegang saham. of stakeholders, including customers, regulators, and
shareholders.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Manajemen Risiko Management Committee
Komite Manajemen Risiko memiliki tugas dan tanggung The Risk Management Committee has the following
jawab sebagai berikut: duties and responsibilities:
1. Memberikan rekomendasi kepada Direktur Utama 1. To provide recommendations to the President
mengenai hal-hal yang berkaitan dengan Penerapan Director on matters related to the implementation of
Manajemen Risiko; risk management;
2. Menyusun kebijakan terkait manajemen risiko serta 2. To formulate risk management policies and any
perubahannya, termasuk strategi manajemen risiko, amendments thereto, including risk management
tingkat risiko yang diambil (risk appetite) dan strategies, risk appetite and risk tolerance levels, the
toleransi risiko (risk tolerance), kerangka manajemen risk management framework, and contingency plans
risiko, serta rencana kontinjensi untuk mengantisipasi to anticipate abnormal conditions;
terjadinya kondisi tidak normal;
3. Menyempurnakan proses manajemen risiko secara 3. To enhance the risk management process on a
berkala maupun insidental sebagai akibat dari suatu periodic and/or incidental basis as a result of changes
perubahan kondisi eksternal dan internal Bank yang in the Bank’s external and internal conditions that
memengaruhi kecukupan permodalan, profil risiko affect capital adequacy, the Bank’s risk profile, or the
Bank, dan efektivitas penerapan manajemen risiko effectiveness of risk management implementation
berdasarkan hasil evaluasi; dan based on evaluation results; and
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4. Menetapkan kebijakan dan keputusan bisnis yang 4. To determine policies and business decisions that
menyimpang dari prosedur normal, seperti pelampauan deviate from normal procedures, such as business
ekspansi usaha yang signifikan dibandingkan dengan expansion exceeding the Bank Business Plan that
rencana bisnis Bank yang telah ditetapkan sebelumnya has been previously established or the assumption
atau pengambilan posisi/eksposur risiko yang melampaui of risk positions/exposures beyond the prescribed
limit yang telah ditetapkan. limits.
Rapat Komite Manajemen Risiko Risk Management Committee Meetings
Komite Manajemen Risiko melaksanakan rapat sebanyak Throughout 2025, the Risk Management Committee held
3 (tiga) kali di sepanjang tahun 2025, dengan agenda a total of 3 (three) meetings, with the following agendas:
sebagai berikut:
Tanggal Agenda
No
Date Agenda
1 20 Maret 2025 a. Portofolio Kredit per Februari 2025
March 20, 2025 b. Stress Test Dampak Kebijakan Efisiensi Pemerintah tahun 2025
c. Review Risk Appetite dan Risk Tolerance tahun 2025
a. Credit Portfolio as of February 2025
b. Stress Test on the Impact of the 2025 Government Budget Efficiency Policy
c. Review of Risk Appetite and Risk Tolerance for 2025
22 September 2025 Rekomendasi Sektor Ekonomi untuk RBB (Compliance & Risk)
2
September 22, 2025 Recommendation of Economic Sectors for the Bank Business Plan (RBB) (Compliance & Risk)
22 Desember 2025 Stress Test terhadap Profil Debitur korporasi dan MSME
3
December 22, 2025 Stress Test on Corporate and MSME Debtor Profiles
Pelaksanaan Kegiatan Komite Manajemen Implementation of Risk Management
Risiko Committee Activities
Program Kerja Realisasi 2025
Work program 2025 Realization
Tingkat Profil Risiko di PK-2 Selama tahun 2025 Tingkat Profil Risiko terjaga di PK-2
Risk Profile Level at PK-2 Throughout 2025, the Risk Profile Level was maintained at PK-2
Pemantauan kredit bermasalah Peningkatan/Penurunan rasio LaR dari 17,64% menjadi 18,13%
Monitoring of non-performing loans Increase/Decrease in the LaR ratio from 17.64% to 18.13%
Penurunan eksposur risiko operasional Penerapan Aplikasi Operational Risk Management (ORM)
Reduction in operational risk exposure Implementation of the Operational Risk Management (ORM)
Application
Penerapan Tata Kelola Pelindungan Data Pribadi
Implementation of Personal Data Protection Governance
Pembuatan laporan Rencana Aksi Keuangan Berkelanjutan Laporan Rencana Aksi Keuangan Berkelanjutan (RAKB) tahun
(RAKB) tahun 2026 2026 tepat waktu di bulan November tahun 2025
Preparation of the 2026 Sustainable Finance Action Plan Timely submission of the 2026 Sustainable Finance Action Plan
(RAKB) report (RAKB) report in November 2025
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Program Kerja Realisasi 2025
Work program 2025 Realization
Rekomendasi sektor ekonomi prioritas untuk tahun 2026 Tinjauan dan rekomendasi sektor ekonomi prioritas untuk tahun
Recommendations for priority economic sectors for 2026 2026
Review and recommendations of priority economic sectors for
2026
Proyeksi Permodalan dan Tingkat Kesehatan Bank Akhir Tahun Laporan Proyeksi Permodalan dan Tingkat Kesehatan Bank terkait
2025 proyeksi rentabilitas Bank akhir 2025
Capital Projection and Bank Soundness Level at the End of Report on Capital Projection and Bank Soundness Level related
2025 to the Bank’s Profitability Projection at the End of 2025
Pengembangan Kompetensi Competency Development
Pada tahun 2025, Komite Kredit telah mengikuti In 2025, the Credit Committee participated in competency
pengembangan kompetensi dengan materi terkait development programs covering the following topics:
Refreshment Sertifikasi Manajemen Risiko Jenjang 7, Risk Management Certification Refreshment Level 7, Risk
Refreshment Sertifikasi Manajemen Risiko, Motivation Management Certification Refreshment, Motivation for Talent:
for Talent: Strengthening Talent for Artha Graha’s Strengthening Talent for Artha Graha’s Rise, Motivation for
Rise, Motivation for Talent: Decode & Connect-BAGI Talent: Decode & Connect–BAGI Self Awareness Challenge,
Self Awareness Challenge, Climate Risk Management Climate Risk Management & Scenario Analysis (CRMS),
& Scenario Analysis (CRMS), Motivation for Talent: Motivation for Talent: Motivational & People Development, and
Motivational & People Development dan The Foundation The Foundation of Leadership Journey.
of Leadership Journey.
KOMITE PENGARAH TEKNOLOGI INFORMASI
INFORMATION TECHNOLOGY STEERING COMMITTEE
Dasar Pembentukan Komite Pengarah Basis for the Establishment of the
Teknologi Informasi Information Technology Steering
Committee
Komite Pengarah Teknologi Informasi dibentuk The Information Technology Steering Committee
berdasarkan pada Surat Edaran Otoritas Jasa Keuangan was established based on Financial Services
No. 21/SEOJK.03/2017 tentang Penerapan Manajemen Authority Circular Letter No. 21/SEOJK.03/2017 on the
Risiko dalam Penggunaan Teknologi Informasi oleh Implementation of Risk Management in the Use of
Bank Umum, Peraturan Otoritas Jasa Keuangan No. Information Technology by Commercial Banks, Financial
13/POJK.03/2020 tentang Perubahan atas Peraturan Services Authority Regulation No. 13/POJK.03/2020 on
Otoritas Jasa Keuangan No. 38/POJK.03/2016 tentang Amendments to Financial Services Authority Regulation
Penerapan Manajemen Risiko dalam Penggunaan No. 38/POJK.03/2016 on the Implementation of Risk
Teknologi Informasi oleh Bank umum dan No. 11/ Management in the Use of Information Technology by
POJK.03/2022 tentang Penyelenggaraan Teknologi Commercial Banks, and Financial Services Authority
Informasi oleh Bank Umum. Regulation No. 11/POJK.03/2022 on the Implementation
of Information Technology by Commercial Banks.
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Sustaining Stability and Driving Growth
Struktur dan Keanggotaan Komite Pengarah Structure and Membership of the Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi terdiri dari: The Information Technology Steering Committee
consists of:
Ketua : Direktur Compliance & Risk Chairperson: Director of Compliance & Risk
Anggota : Members:
1. Direksi 1. Board of Directors;
2. Seluruh Direktorat yang berada dibawah: 2. All Directorates under the coordination of:
a. Direktur Business; a. Director of Business;
b. Direktur Compliance & Risk; b. Director of Compliance & Risk;
c. Direktur Asset & Recovery; c. Director of Asset & Recovery;
d. Head of Bureau; d. Head of Bureau;
e. Corporate Secretary; e. Corporate Secretary;
f. Chief Financial Officer; dan f. Chief Financial Officer; and
g. Chief Operating Officer. g. Chief Operating Officer.
Tugas dan Tanggung Jawab Komite Pengarah Duties and Responsibilities of the Information
Teknologi Informasi Technology Steering Committee
Komite Pengarah Teknologi Informasi memiliki wewenang The Information Technology Steering Committee
dan tanggung jawab dalam memberikan rekomendasi has the authority and responsibility to provide
kepada Dewan Komisaris dan Direksi, sebagai berikut: recommendations to the Board of Commissioners and
the Board of Directors as follows:
1. Mempersiapkan rencana strategis teknologi 1. To prepare the information technology strategic plan
informasi sesuai dengan rencana strategis kegiatan in line with the Bank’s business strategic plan;
usaha Bank;
2. Merumuskan kebijakan dan prosedur teknologi 2. To formulate key information technology policies
informasi yang utama seperti kebijakan pengamanan and procedures, including information technology
teknologi informasi dan manajemen risiko security policies and risk management for the use of
penggunaan teknologi informasi; information technology;
3. Memeriksa kesesuaian proyek teknologi informasi 3. To review the alignment of approved information
yang disetujui dengan rencana strategis teknologi technology projects with the information technology
informasi; strategic plan;
4. Memeriksa kesesuaian pelaksanaan proyek teknologi 4. To review the conformity of the implementation of
informasi dengan rencana proyek (project charter) information technology projects with the agreed
yang disepakati dalam Service Level Agreement; project plans (project charters) as stipulated in the
Service Level Agreement;
5. Memeriksa kesesuaian teknologi informasi dengan 5. To review the alignment of information technology
kebutuhan sistem informasi manajemen yang with the needs of management information systems
mendukung pengelolaan kegiatan usaha Bank; that support the management of the Bank’s business
activities;
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6. Mengawasi investasi yang optimal atas penyelenggaraan 6. To oversee optimal investment in the implementation
dan penggunaan teknologi informasi sesuai dengan and use of information technology in accordance
kegiatan usaha Bank; with the Bank’s business activities;
7. Memantau kinerja teknologi informasi, risiko 7. To monitor information technology performance, risks
penyelenggaraan dan penggunaan teknologi informasi, related to the implementation and use of information
serta upaya peningkatannya termasuk, mengevaluasi technology, and improvement efforts, including evaluating
efektivitas biaya teknologi informasi terhadap the cost-effectiveness of information technology in
penyelenggaraan kegiatan; supporting operations;
8. Mengupayakan penyelesaian berbagai masalah terkait 8. To facilitate the resolution of various information
teknologi informasi yang tidak dapat diselesaikan oleh technology-related issues that cannot be effectively,
satuan kerja pengguna dan satuan kerja penyelenggara efficiently, and timely resolved by user units and operating
secara efektif, efisien, dan tepat waktu; dan units; and
9. Menetapkan skala prioritas proyek teknologi informasi 9. To determine the priority scale of critical information
yang bersifat kritis. technology projects.
Profil Komite Teknologi Informasi Information Technology Committee Profile
Profil ketua dan anggota Komite Teknologi Informasi yang The profiles of the Chairperson and members of the
menjabat sebagai Direksi dapat dilihat pada bab Profil Information Technology Committee who serve as
Perusahaan dalam buku Laporan Tahunan ini. members of the Board of Directors are presented in the
Company Profile chapter of this Annual Report.
Pernyataan Independensi Komite Teknologi Statement of Independence of the Information
Informasi Technology Committee
Komite Teknologi Informasi dalam menjalankan tugasnya In carrying out its duties, the Information Technology
berkomitmen untuk menjaga independensi meskipun Committee is committed to maintaining independence,
sampai saat ini pernyataan independensi belum tersedia. although as of now a formal statement of independence
is not yet available.
Mekanisme Pengangkatan dan Pemberhentian Mechanism for the Appointment and Dismissal of
Komite Pengarah Teknologi Informasi the Information Technology Steering Committee
Pengangkatan dan perubahan Komite Pengarah Teknologi The appointment and changes to the Information
Informasi disesuaikan dengan struktur organisasi Bank Technology Steering Committee are aligned with the
Artha Graha Internasional yang berlaku dan disahkan prevailing organizational structure of Bank Artha Graha
oleh Direksi. Internasional and are approved by the Board of Directors.
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Rapat Komite Pengarah Teknologi Informasi Information Technology Steering Committee
Meetings
Komite Pengarah Teknologi Informasi telah melaksanakan Throughout 2025, the Information Technology Steering
rapat sebanyak 4 (empat) kali di sepanjang tahun 2025, Committee held a total of 4 (four) meetings, with the
dengan agenda sebagai berikut: following agendas:
Tanggal Agenda
No
Date Agenda
1 10 Januari 2025 1. Upgrade T24
January 10, 2025 2. Migrasi DC – DRC
3. LRPTI 2025 & Data Management
4. Cost IT
5. Cyber Security
6. System Performance
2 25 April 2025 1. IT Security
April 25, 2025 2. Update Project Progres
3. Upgrade Go Live R23 Checklist
3 02 Mei 2025 1. Update Status Upgrade T24 R23
May 02, 2025 2. Persiapan infrastruktur dan jaringan
3. Hasil pengujian Channel & Surrounding ORT 5
1. T24 R23 Upgrade Status Update
2. Infrastructure and Network Preparation
3. Channel & Surrounding ORT 5 Testing Results.
4 08 Desember 2025 1. Progress dan update keamanan cyber
December 08, 2025 2. Project Migrasi dan Milestone
3. Rekomendasi dan Implementasi Keamanan
1. Cyber Security Progress and Updates
2. Migration Project and Milestones
3. Security Recommendations and Implementation.
Pelaksanaan Kegiatan Komite Pengarah Implementation of Information Technology
Teknologi Informasi Steering Committee Activities
Komite Pengarah Teknologi Informasi melakukan The Information Technology Steering Committee monitors
pemantauan kinerja TI dan upaya peningkatannya information technology performance and improvement efforts
melalui pengawasan dan evaluasi realisasi program through the supervision and evaluation of the realization of
kerja yang telah disepakati sesuai rencana strategis agreed work programs in accordance with the Bank’s business
kegiatan usaha Bank, serta melakukan pemantauan atas strategic plan, as well as monitoring the utilization of the
penggunaan anggaran TI. Sehingga Teknologi Informasi information technology budget. This ensures that information
dapat diterapkan sesuai dengan kebutuhan usaha Bank, technology is implemented in line with the Bank’s business
dengan penjelasan sebagai berikut: needs, as explained below:
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Program Kerja Realisasi 2025
Work program 2025 Realization
Pengembangan Fitur API Management, Mobile Apps dan 1. AGI Digital Apps
Internet Banking a. Deposito Online
Development of API Management, Mobile Apps and Internet b. Tabungan Pintar
Banking Features 2. Penambahan fitur informasi Saldo Awal dan Saldo Akhir pada
Internet Banking Business
3. Pengembangan QRIS MPM (Merchant Presented Mode) ALTO
4. Penambahan Agregator NAATA untuk provider Telkomsel
5. Metode Whitelist Rekening Tujuan untuk API Transfer Dana
6. Pengembangan fitur Bank Wide Limit pada MB dan IBB
7. Perubahan format MT ke MX (SWIFT)
1. AGI Digital Apps
a. Online Time Deposit
b. Smart Savings
2. Addition of Beginning Balance and Ending Balance Information
Features in Internet Banking Business
3. Development of QRIS MPM (Merchant Presented Mode) –
ALTO
4. Addition of NAATA Aggregator for Telkomsel Provider
5. Beneficiary Account Whitelist Method for Fund Transfer API
6. Development of the Bank-Wide Limit feature in Mobile Banking
(MB) and Internet Banking Business (IBB)
7. Migration of SWIFT message format from MT to MX
Pengembangan Fitur guna mendukung operasional dan 1. Upgrade sistem switching RINTIS 7.20
pelaporan Bank 2. Implementasi platform PRIVASIMU sebagai bagian dari
Feature Development to support Bank operations and komitmen bank terhadap UU Perlindungan Data Pribadi
reporting 3. Pengembangan Web Dashboard SIKP dan Asuransi Untuk
Fasilitas Pembiayaan KUR dan KPP
4. Sinkronisasi Sumber Data ADK R14 ke R23 dan Penyesuaian
Aplikasi ADK
5. Pengembangan Aplikasi Simplifa untuk Credit Analyst
6. Upgrade Aplikasi APU PPT untuk team Compliance
7. Perubahan Judul Laporan Reminder dan Logo AGI pada aplikasi
ADK
8. Pengembangan KPR FLPP
1. Upgrade of the RINTIS Switching System to Version 7.20
2. Implementation of the PRIVASIMU Platform as Part of the
Bank’s Commitment to the Personal Data Protection Law
3. Development of SIKP and Insurance Web Dashboard for KUR
and KPP Financing Facilities
4. Synchronization of ADK R14 Data Source to R23 and Adjustment
of the ADK Application
5. Development of the Simplifa Application for Credit Analysts
6. Upgrade of the APU PPT Application for the Compliance Team
7. Revision of Reminder Report Title and AGI Logo in the ADK
Application
8. Development of FLPP Mortgage (KPR FLPP)
Penguatan infrastruktur dan peningkatan sistem keamanan di 1. Refreshment perangkat Firewall yang sudah end of support
internal pada tahun 2025
Strengthening infrastructure and improving internal security 2. Refreshment perangkat WAF yang sudah end of support pada
systems tahun 2025
3. Penerapan strategi anti fraud dalam bentuk sistem deteksi/
pengendalian fraud pada tingkat transaksi dan akun
4. Pengkinian/ pelaksanaan upgrade operating system di end
user workstation menggunakan Windows 11
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Program Kerja Realisasi 2025
Work program 2025 Realization
5. Penguatan dan peningkatan kapabilitas platform core
banking dan sistem pembayaran, melalui versi platform
terkini, perubahan pada middleware dan ATM Switching, serta
perkuatan infrastruktur.
1. Refreshment of Firewall Devices Reaching End of Support in
2025
2. Refreshment of Web Application Firewall (WAF) Devices
Reaching End of Support in 2025
3. Implementation of Anti-Fraud Strategies through Fraud
Detection and Control Systems at Transaction and Account
Levels
4. Upgrade of End-User Workstation Operating Systems to
Windows 11
5. Strengthening and Enhancement of Core Banking and
Payment System Capabilities through the Latest Platform
Versions, Middleware and ATM Switching Adjustments, and
Infrastructure Reinforcement
Pengembangan Kompetensi Competency Development
Pada tahun 2025, Komite Kredit telah mengikuti In 2025, the Credit Committee participated in
pengembangan kompetensi dengan materi terkait competency development programs covering Risk
Pembekalan & Ujian Sertifikasi Manajemen Risiko Management Certification Preparation and Examination
Jenjang 6, Pembekalan dan Ujian Sertifikasi Manajemen Level 6 and Level 7.
Risiko Jenjang 7.
KOMITE HUMAN CAPITAL
HUMAN CAPITAL COMMITTEE
Dalam upaya meningkatkan efektivitas proses In an effort to enhance the effectiveness of decision-making
pengambilan keputusan terkait Human Capital, processes related to Human Capital, comprehensive reviews
diperlukan kajian materi yang komprehensif melalui of relevant matters are conducted through discussions in
pembahasan dalam rapat Komite Human Capital. Dengan Human Capital Committee meetings. Through this process,
demikian, manajemen dapat mengambil keputusan yang Management is able to make appropriate decisions to achieve
tepat demi tercapainya pengelolaan Human Capital yang high-quality, consistent, and sustainable Human Capital
berkualitas, konsisten, berkesinambungan sesuai dengan management in line with the Company’s vision, mission, and
visi, misi, dan nilai-nilai perusahaan. Human Capital values. Human Capital is a key focus and top priority of the
menjadi perhatian dan prioritas utama Bank mengingat Bank, given that Human Capital is a vital asset for the Bank.
Human Capital merupakan aset yang penting bagi Bank.
Fungsi Komite Human Capital Function of the Human Capital Committee
Mengacu pada penjelasan di atas, maka Direksi Referring to the explanation above, the Board of Directors
membentuk Komite Human Capital yang berfungsi has established the Human Capital Committee, which
untuk membantu Direksi dalam memberikan saran, functions to assist the Board of Directors by providing
pertimbangan, dan rekomendasi sebagai komitmen advice, considerations, and recommendations as
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manajemen dalam pengelolaan Human Capital yang part of management’s commitment to Human Capital
dapat menjadi acuan dalam pengambilan keputusan management. These inputs serve as a reference in
terkait pengelolaan Human Capital. Fungsi Komite Human decision-making related to Human Capital management.
Capital juga diperlukan dalam upaya mengakselerasi The function of the Human Capital Committee is also
implementasi kebijakan-kebijakan Human Capital agar essential in accelerating the implementation of Human
berdampak positif bagi karyawan dan Bank. Capital policies so that they have a positive impact on
employees and the Bank.
Dasar Hukum Komite Human Capital Legal Basis of the Human Capital Committee
Usulan Pembentukan Komite Human Capital telah The proposal for the establishment of the Human
disampaikan dalam Rapat Umum Pemegang Saham Capital Committee was submitted at the General
(RUPS) PT Bank Artha Graha Internasional Tbk pada Meeting of Shareholders (GMS) of PT Bank Artha Graha
tanggal 25 Juli 2022, usulan ini direalisasikan pada bulan Internasional Tbk on July 25, 2022, and was realized in
September 2022. Kemudian pada tahun 2024 diperbarui September 2022. Subsequently, in 2024, it was updated
dengan SK Direksi No. 007/KEP-DIR/IV/2024 tentang through the Decree of the Board of Directors No. 007/
Komite Human Capital PT Bank Artha Graha Internasional KEP-DIR/IV/2024 on the Human Capital Committee of
Tbk tanggal 1 April 2024, untuk masa jabatan selama 3 PT Bank Artha Graha Internasional Tbk dated April 1,
(tiga) tahun sejak tanggal ditetapkan. 2024, for a term of office of 3 (three) years from the
date of issuance.
Komposisi Anggota Komite Human Capital Composition of the Human Capital Committee
Komite Human Capital Informasi terdiri dari: The Human Capital Committee consists of:
1. Ketua : President Director 1. Chairperson: President Director
2. Anggota : 2. Members:
• Vice President Director • Vice President Director
• Jajaran Direksi • Members of the Board of Directors
• Vice Head of Bureau Human Capital • Vice Head of Bureau of Human Capital
• Deputy Director Human Capital • Deputy Director Human Capital
• Associate Director Retail Banking • Associate Director of Retail Banking
Tugas dan Tanggung Jawab Human Capital Duties and Responsibilities of the Human
Capital Committee
Komite Human Capital memiliki tugas dan tanggung The Human Capital Committee has the following duties
jawab sebagai berikut: and responsibilities:
1. Memberikan arahan strategis dan memutuskan 1. To provide strategic direction and decide on general
kebijakan umum dalam hal pengelolaan Human policies in relation to Human Capital management,
Capital termasuk perubahannya (jika diperlukan) including any amendments (if necessary), covering
yang meliputi bidang-bidang sebagai berikut: the following areas:
a. Strategi dan Kebijakan Umum tentang Human a. Human Capital strategy and general policies;
Capital;
b. Kompensasi dan keuntungan (benefit) karyawan - b. Employee compensation and benefits, including
termasuk gaji, bonus, program retensi, dll; salaries, bonuses, retention programs, and others;
c. Manajemen penilaian kinerja - termasuk promosi c. Performance management, including promotions
dan demosi jabatan; and demotions;
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d. Manajemen talenta/kader - termasuk identifikasi d. Talent management/succession pipeline,
kader, program pengembangan kader; including talent identification and development
programs;
e. Perencanaan Suksesi (Succession Planning); e. Succession planning;
f. Struktur Organisasi; f. Organizational structure;
g. Jenjang Kepangkatan; g. Career grading levels;
h. Pelatihan dan Pengembangan karyawan; h. Employee training and development;
i. Budaya dan nilai-nilai perusahaan serta i. Corporate culture and values, as well as employee
keterikatan karyawan; engagement;
j. Pengembangan hubungan karyawan dan industri j. Employee relations and industrial relations
termasuk upaya antisipatif dan tindak lanjut development, including preventive efforts and follow-
penyelesaian kasus pelanggaran dan kejahatan Bank, up actions in resolving cases of Bank violations and
fraud, masalah integritas, dll dalam upaya peningkatan crimes, fraud, integrity issues, and other matters, in
kepatuhan karyawan dan pencegahan permasalahan order to enhance employee compliance and prevent
karyawan; employee-related issues;
k. Perencanaan tenaga kerja dan mitigasi perubahan; k. Workforce planning and change mitigation;
l. Kesehatan dan keselamatan organisasi; l. Organizational health and safety;
m. Penyelarasan kebijakan dan sinergi Human Capital m. Alignment of the Bank’s Human Capital policies
Bank dengan anak perusahaan/grup; dan and synergies with subsidiaries/group companies;
and
n. Hal-hal lain sesuai kebutuhan bank. n. Other matters as required by the Bank.
2. Melaksanakan tugas-tugas dan tanggung jawab 2. To carry out other duties and responsibilities as may
lain yang mungkin diberikan Direksi kepada Komite be assigned by the Board of Directors to the Human
Human Capital sesuai kebutuhan dari waktu ke waktu. Capital Committee from time to time.
3. Bertanggung jawab kepada Direksi dan secara rutin 3. The Human Capital Committee is accountable to the
melaporkan kegiatan serta hasil rapat kepada Direksi. Board of Directors and regularly reports its activities
and meeting outcomes to the Board of Directors.
Pedoman Kebijakan dan Mekanisme Pelaksanaan Policy Guidelines and Mechanism for Committee
Rapat Komite Meetings
1. Penyelenggaraan rapat Komite Human Capital 1. Meetings of the Human Capital Committee are held
diadakan paling sedikit 1 (satu) kali dalam 1 (satu) at least 1 (one) time per month or as required;
bulan atau sesuai kebutuhan;
2. Undangan rapat harus disampaikan kepada seluruh 2. Meeting invitations must be delivered to all
anggota Komite selambatnya 3 (tiga) hari sebelum Committee members no later than 3 (three) days
pelaksanaan rapat; prior to the meeting;
3. Agenda dan materi rapat Komite Human Capital 3. Meeting agendas and materials of the Human Capital
disampaikan kepada seluruh peserta rapat Committee are distributed to all meeting participants
selambatnya 2 (dua) hari sebelum pelaksanaan rapat; no later than 2 (two) days prior to the meeting;
4. Rapat dinyatakan kuorum apabila dihadiri lebih dari 4. A meeting may be convened and declared quorate
50% anggota Komite; if attended by more than 50% of the Committee
members;
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5. Keputusan diambil berdasarkan musyawarah untuk 5. Decisions are made based on deliberation to
mufakat. Apabila keputusan dengan cara mufakat reach consensus. If consensus cannot be reached,
tidak tercapai, maka keputusan akan diambil dengan decisions shall be made by majority vote;
cara suara terbanyak (voting);
6. Seluruh proses pengambilan keputusan (termasuk 6. All decision-making processes (including any
apabila terdapat perbedaan pendapat) dibuat dissenting opinions) must be documented in writing
secara tertulis dalam risalah rapat termasuk alasan in the meeting minutes, including the reasons
perbedaan pendapat dan didokumentasikan dengan for such dissenting opinions, and properly and
baik dan lengkap; completely documented;
7. Risalah rapat akan dibagikan kepada seluruh anggota 7. Meeting minutes shall be distributed to all Committee
Komite, anggota Direksi dan Sekretaris Perusahaan members, members of the Board of Directors, and
(jika diperlukan); the Corporate Secretary (if required);
8. Setiap anggota Komite yang secara pribadi baik 8. Any Committee member who personally, either
secara langsung maupun tidak langsung mempunyai directly or indirectly, has an interest in a situation,
kepentingan dalam suatu situasi, transaksi, transaction, contract, or other matter proposed in
kontrak atau hal lain yang diusulkan dalam hal which the Company is a party, must declare such
mana Perseroan menjadi salah satu pihak, harus interest and shall not be entitled to participate
menyatakan/mendeklarasi hal ini dan tidak berhak in voting, unless otherwise determined by the
ikut dalam pengambilan suara, kecuali rapat Komite Committee meeting. This is to avoid conflicts of
menentukan lain. Hal ini untuk menghindari terjadinya interest; and
konflik kepentingan; dan
9. Ketentuan dalam Kebijakan dan Mekanisme 9. The provisions in this Policy and Mechanism for
Pelaksanaan Rapat Komite ini dapat dikaji ulang Committee Meetings may be reviewed and revised
dengan kebutuhan. as necessary.
Pengembangan Kompetensi Competency Development
Pada tahun 2025, Komite Kredit telah mengikuti In 2025, the Credit Committee participated in
pengembangan kompetensi dengan materi terkait competency development programs covering the
Certified Professional Legal Officer, Data Science & following topics: Certified Professional Legal Officer,
People Analytics with Statistics Modeling, Seminar Data Science & People Analytics with Statistical
Developing Emotional Intelligence (EQ) in the Modeling, Seminar on Developing Emotional Intelligence
Workplace, Designing and Integrating Core HR System (EQ) in the Workplace, Designing and Integrating
for Sustainable Performance, Refreshment Sertifikasi Core HR Systems for Sustainable Performance, Risk
Manajemen Risiko, Motivation for Talent: Strengthening Management Certification Refreshment, Motivation for
Talent for Artha Graha’s Rise dan Motivation for Talent: Talent: Strengthening Talent for Artha Graha’s Rise, and
Decode & Connect–BAGI Self Awareness Challenge. Motivation for Talent: Decode & Connect–BAGI Self
Awareness Challenge
KOMITE KEBIJAKAN PERKREDITAN
CREDIT POLICY COMMITTEE
Komite Kebijakan Perkreditan (KKP) dibentuk untuk The Credit Policy Committee (KKP) was established
menerapkan prinsip kehati-hatian, menunjang bisnis to implement the prudential principles, support the
Bank dan asas perkreditan atau pembiayaan yang Bank’s business, and uphold sound credit or financing
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sehat dalam melaksanakan kegiatan usaha perkreditan principles throughout the credit or financing business
atau pembiayaan sejak dalam proses pemberian Kredit activities—from the initial lending or financing process,
atau pembiayaan, pengawasan setelah Kredit atau monitoring after credit or financing is granted, to the
Pembiayaan diberikan, maupun prosedur penyelesaian resolution procedures in the event of non-performing
dalam hal terdapat Kredit atau Pembiayaan yang loans or financing. The Committee also aims to enhance
bermasalah. Selain itu komite juga berperan dalam rangka the Bank’s performance, protect the interests of
meningkatkan kinerja Bank, melindungi kepentingan stakeholders, and strengthen compliance with laws and
Stakeholder dan meningkatkan kepatuhan terhadap regulations in the implementation of Good Corporate
peraturan perundang-undangan yang pelaksanaan Governance.
Good Corporate Governance.
Fungsi Komite Kebijakan Perkreditan Function of the Credit Policy Committee
Mendukung efektivitas pelaksanaan tugas dan tanggung Supporting the effectiveness of the Board of Directors in
jawab Direksi dalam menyusun, mengupdate dan formulating, updating, and implementing credit policies
menerapkan kebijakan perkreditan yang disesuaikan aligned with the Bank’s interests.
dengan kepentingan Bank.
Dasar Hukum Komite Kebijakan Perkreditan Legal Basis of the Credit Policy Committee
Komite Kebijakan Perkreditan dibentuk berdasarkan: The Credit Policy Committee was established based on:
1. Peraturan Otoritas Jasa Keuangan No. 42/POJK.03/2017 1. Financial Services Authority Regulation No. 42/
tanggal 12 Juli 2017 tentang Kewajiban Penyusunan dan POJK.03/2017 dated July, 12 2017 on the Obligation to
Pelaksanaan Kebijakan Perkreditan atau Pembiayaan Prepare and Implement Credit or Financing Policies
Bank bagi Bank Umum; for Commercial Banks;
2. Peraturan Otoritas Jasa Keuangan No. 17 Tahun 2023 2. Financial Services Authority Regulation No. 17 of 2023
tanggal 14 September 2023 tentang Penerapan Tata dated September 14, 2023 on the Implementation of
Kelola Bagi Bank Umum; Good Corporate Governance for Commercial Banks;
3. Anggaran Dasar PT Bank Artha Graha Internasional 3. The Articles of Association of PT Bank Artha Graha
Tbk; dan Internasional Tbk; and
4. Surat Keputusan Direksi PT Bank Artha Graha 4. Decree of the Board of Directors of PT Bank Artha
Internasional Tbk No. 006/KEP-DIR/IV/2024 tentang Graha Internasional Tbk No. 006/KEP-DIR/IV/2024
Komite Kebijakan Perkreditan PT Bank Artha Graha on the Credit Policy Committee of PT Bank Artha
Internasional Tbk. Graha Internasional Tbk.
Komposisi Anggota Komite Kebijakan Composition of the Credit Policy Committee
Perkreditan
Komite Kebijakan Perkreditan terdiri dari: The Credit Policy Committee consists of:
Ketua : Direktur Utama Chairperson: President Director
Wakil Ketua : Direktur Compliance & Risk Vice Chairperson: Director of Compliance & Risk
Anggota : Members:
• Wakil Direktur Utama • Vice President Director
• Direktur Business • Director of Business
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• Direktur Asset Recovery • Director of Asset Recovery
• Associate Director Credit Analyst • Associate Director of Credit Analyst
• Associate Director Retail Banking • Associate Director of Retail Banking
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Credit
Kebijakan Perkreditan Policy Committee
Komite Kebijakan Perkreditan memiliki tugas dan The Credit Policy Committee has the following duties
tanggung jawab sebagai berikut: and responsibilities:
1. Memberikan masukan kepada Direksi dalam 1. To provide input to the Board of Directors in the
penyusunan Kebijakan Perkreditan Bank terutama formulation of the Bank’s Credit Policy, particularly
yang berkaitan dengan prinsip kehati-hatian dalam with regard to the application of prudential principles
perkreditan. in lending.
2. Mengawasi agar Kebijakan Perkreditan Bank dapat 2. To oversee the consistent and effective
diterapkan dan dilaksanakan secara konsekuen dan implementation of the Bank’s Credit Policy and
konsisten serta merumuskan pemecahan dalam hal to formulate solutions in the event of obstacles
terdapat hambatan atau kendala dalam penerapan or constraints in the implementation of the Credit
Kebijakan Perkreditan Bank. Policy.
3. Melakukan kajian berkala terhadap Kebijakan 3. To conduct periodic reviews of the Bank’s Credit
Perkreditan Bank dan memberikan saran kepada Policy and provide recommendations to the Board of
Direksi dalam hal diperlukan perubahan atau Directors if changes or improvements are required,
perbaikan. including:
a. Kajian dan persetujuan terhadap perubahan a. Review and approval of changes to policies:
kebijakan:
i. Wholesale Credit Policy; i. Wholesale Credit Policy;
ii. Retail Credit Policy; ii. Retail Credit Policy;
iii. Consumer Credit Policy; iii. Consumer Credit Policy;
iv. Problem Account Management Policy; dan iv. Problem Account Management Policy; and
v. Write-off and Restructuring Policy. v. Write-off and Restructuring Policy.
b. Modeling: b. Modeling activities:
Pengembangan, Validasi dan Kajian Scorecard: Development, validation, and review of
scorecards, including:
i. SME Emerging Business Banking (EBB) i. SME Emerging Business Banking (EBB)
Behaviour Scorecard; Behaviour Scorecard;
ii. Retail Banking Scorecard; ii. Retail Banking Scorecard;
iii. Credit Risk Rating; iii. Credit Risk Rating;
iv. Financial Institution Risk Assessment; dan iv. Financial Institution Risk Assessment; and
v. Risk Acceptance Criteria. v. Risk Acceptance Criteria.
c. Kajian atas Parameter Model Pencadangan c. Review of parameters for the PSAK 71 Expected
Kerugian PSAK 71: Credit Loss provisioning model, including:
i. Validasi Model Value at Risk (VaR) dan validasi i. Validation of the Value at Risk (VaR) model
model perhitungan Suku Bunga dalam Banking and validation of the Interest Rate Risk in the
Book (IRRBB); dan Banking Book (IRRBB) calculation model; and
ii. Penilaian hasil uji tuntas dan proses pemetaan ii. Assessment of due diligence results and
untuk Aset Tertimbang Menurut Risiko (ATMR) mapping processes for Risk-Weighted Assets
Risiko Kredit. for Credit Risk.
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d. Melakukan kajian dan memberikan persetujuan d. Conducting reviews and granting approval for
dispensasi Kebijakan Kredit Memantau dan Credit Policy dispensations, as well as monitoring
mengevaluasi: and evaluating:
i Perkembangan dan kualitas portofolio i. The development and quality of the overall
perkreditan secara keseluruhan (termasuk credit portfolio (including rating distribution,
distribusi peringkat rating, migrasi dan migration, and exposure reporting);
pelaporan eksposur);
ii. Kebenaran pelaksanaan kewenangan ii. The appropriateness of the exercise of credit
memutus Kredit; approval authority;
iii. Kebenaran proses pemberian, perkembangan, iii. The appropriateness of the credit approval
dan kualitas Kredit yang diberikan kepada process, development, and quality of credit
pihak terkait dengan Bank dan debitur besar extended to related parties of the Bank and
tertentu; certain large debtors;
iv. Ketaatan pelaksanaan ketentuan BMPK; iv. Compliance with the Legal Lending Limit
(BMPK);
v. Ketaatan terhadap ketentuan peraturan v. Compliance with prevailing laws and
perundang-undangan dan peraturan lain regulations and other applicable provisions in
dalam pelaksanaan pemberian Kredit; credit granting;
vi. Upaya Bank dalam memenuhi kecukupan vi. The Bank’s efforts to ensure the adequacy of
jumlah penyisihan penghapusan Kredit; credit loss provisions;
vii. Penyelesaian Kredit bermasalah sesuai dengan vii. The resolution of non-performing loans in
yang ditetapkan dalam Kebijakan Perkreditan accordance with the Bank’s Credit Policy;
Bank;
viii. Efektivitas struktur pengelolaan manajemen viii. The effectiveness of the credit risk management
risiko kredit yang terukur; structure;
ix. Kecukupan infrastruktur perkreditan yang ix. The adequacy of the Bank’s credit
dimiliki oleh Bank; infrastructure;
x. Penerapan dan pelaksanaan parameter risiko x. The implementation and application of credit
kredit, model dan scorecard Internal Rating risk parameters, models, and Internal Rating
Based (IRB) ataupun Credit Risk Rating; Based (IRB) or Credit Risk Rating;
xi. Memberikan saran dan langkah perbaikan xi. Providing recommendations and corrective
atas hasil pemantauan dan evaluasi yang actions based on the results of monitoring
telah dijalankan; dan and evaluation conducted; and
xii. Pelaporan dan pengawasan atas xii. Reporting and oversight of permitted Credit
dispensasi Kebijakan/Prosedur Kredit yang Policy/Procedure dispensations approved by
diperbolehkan dengan persetujuan pejabat the authorized officials.
yang berwenang.
Tugas dan Tanggung Jawab Khusus Komite Specific Duties and Responsibilities of the Credit
Kebijakan Perkreditan Policy Committee
Komite Kebijakan Perkreditan bertujuan menetapkan The Credit Policy Committee is responsible for
arah, prinsip, dan kerangka kebijakan perkreditan bank establishing the direction, principles, and framework of
guna memastikan penyaluran kredit dilakukan secara the bank’s credit policy to ensure that credit is extended
prudent, terkontrol, patuh terhadap ketentuan regulator, in a prudent and controlled manner, in compliance with
serta mendukung pertumbuhan usaha sesuai Rencana regulatory requirements, and in support of business
Bisnis Bank yang berkelanjutan dengan tetap menjaga growth in line with the Bank’s Sustainable Business Plan,
kualitas portofolio kredit. while maintaining the quality of the credit portfolio.
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Tata Tertib Rapat dan Pengambilan Rules of Procedure for Meetings and Decision-
Keputusan Komite Kebijakan Perkreditan Making of the Credit Policy Committee
1. Rapat Komite Kebijakan Perkreditan dilaksanakan 1. Meetings of the Credit Policy Committee are held as
sesuai kebutuhan dan sedikitnya 1 (satu) kali dalam required and at least 1 (one) time in 1 (one) year.
1 (satu) tahun.
2. Rapat Komite Kebijakan Perkreditan kuorum apabila 2. A meeting of the Credit Policy Committee is deemed
sedikitnya dihadiri oleh 2/3 (dua per tiga) jumlah quorate if attended by at least 2/3 (two-thirds) of
anggota. the total Committee members.
3. Apabila terdapat masalah mendesak untuk dibahas 3. In the event of urgent matters that need to be
di dalam Komite Kebijakan Perkreditan maka Unit discussed by the Credit Policy Committee, the
Kerja terkait dapat mengusulkan kepada Sekretaris relevant Work Unit may propose to the Credit Policy
Komite Kebijakan Perkreditan untuk melakukan Rapat Commitee Secretary that a Committee meeting be
Komite. convened.
4. Pengambilan Keputusan dalam kaitan penggunaan 4. Decision-making related to the exercise of the Credit
wewenang Komite Kebijakan Perkreditan dapat Policy Commitee’s authority may be conducted
dilakukan melalui edaran kepada anggota Komite through circular resolutions to Credit Policy
Kebijakan Perkreditan atau melalui Rapat Komite Commitee members or through a duly convened
Kebijakan Perkreditan yang sah. Credit Policy Commitee meeting.
5. Keputusan Rapat Komite diambil secara musyawarah 5. Decisions of the Committee meeting are made
dan mufakat. Dalam hal tidak tercapai kesepakatan through deliberation to reach consensus. If consensus
maka keputusan Rapat Komite dianggap sah bila cannot be achieved, a Committee meeting decision
disetujui oleh 1/2 (satu per dua) dari jumlah Anggota shall be deemed valid if approved by 1/2 (one half) of
Komite yang hadir ditambah 1 (satu) orang Anggota the number of Committee members present plus 1
Komite. (one) additional Committee member.
Pengembangan Kompetensi Komite Competency Development of the Credit
Kebijakan Perkreditan Policy Committee
Pada tahun 2025, Komite Kredit telah mengikuti Pada tahun 2025, Komite Kredit telah mengikuti
pengembangan kompetensi dengan materi Refreshment pengembangan kompetensi dengan materi Refreshment
Sertifikasi Manajemen Risiko dan Climate Risk Sertifikasi Manajemen Risiko dan Climate Risk
Management & Scenario Analysis (CRMS). Management & Scenario Analysis (CRMS).
KOMITE PRODUK
PRODUCT COMMITTEE
Komite Produk merupakan suatu tim kerja dengan tugas The Product Committee is a working team whose main
pokok menilai kelayakan sesuatu usulan produk atau duty is to assess the feasibility of proposed new products
aktivitas baru, pengembangan produk atau aktivitas or activities, the development of existing products or
yang dimiliki maupun pengembangan program yang activities, as well as proposed program developments,
diajukan dan kemudian membuat rekomendasi terhadap and subsequently to provide recommendations on such
usulan produk tersebut sebelum disetujui oleh Direksi. product proposals prior to their approval by the Board
of Directors.
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Dasar Hukum Komite Produk Legal Basis of the Product Committee
Komite Produk dibentuk berdasarkan Pedoman Kebijakan The Product Committee was established based on
Perkreditan No. 590101.01.0 Credit Policy Guidelines No. 590101.01.0.
Komposisi Anggota Komite Produk Composition of the Product Committee
Komite Produk terdiri dari: The Product Committee consists of:
1. Ketua : Direktur Business 1. Chairperson: Director of Business
2. Wakil Ketua : Associate Director Credit Analyst 2. Vice Chairperson: Associate Director of Credit Analyst
3. Sekretaris : Deputy Director Corporate Relations 3. Secretary: Deputy Director of Corporate Relations
4. Anggota disesuaikan dengan jenis produknya 4. Members are appointed based on the type of
product.
Tugas, Tanggung Jawab dan Wewenang Duties, Responsibilities, and Authorities of
Komite Produk the Product Committee
Tugas dan Tanggung Jawab Duties and Responsibilities
Membantu Direksi dalam membuat perencanaan terkait To assist the Board of Directors in planning the
pengembangan produk/aktivitas/program berorientasi development of business-oriented products/activities/
bisnis (Funding maupun Lending) existing dan baru, programs (both Funding and Lending), whether existing
termasuk: or new, including:
1. Memastikan kelayakan (feasibility) teknis seperti 1. Ensuring technical feasibility, such as infrastructure
infrastruktur, prosedur, cost benefit analysis dan readiness, procedures, cost–benefit analysis, and
lainnya; other related aspects;
2. Memberi dan memastikan solusi atas berbagai 2. Providing and ensuring solutions to various technical
kendala teknis; constraints;
3. Melakukan monitoring dan menindaklanjuti progress 3. Monitoring and following up on the progress of
pengembangan produk/aktivitas/program; product/activity/program development;
4. Membahas kerjasama dengan pihak ketiga terkait 4. Discussing cooperation with third parties related
rencana pengembangan produk/aktivitas dan joint to plans for product/activity development and joint
program/ promosi; programs/promotions;
5. Memastikan produk/aktivitas/program sudah 5. Ensuring that products/activities/programs comply
memenuhi ketentuan regulator; with regulatory requirements;
6. Membuat konsep strategi komunikasi pemasaran di 6. Developing concepts for marketing communication
antaranya materi promosi, materi, event, dan tools/ strategies, including promotional materials, events,
perlengkapan; and tools/equipment;
7. Memberi rekomendasi usulan pengembangan dari 7. Providing recommendations on development
unit kerja terkait sebelum diajukan ke Direksi; proposals from related work units before submission
to the Board of Directors;
8. Melakukan evaluasi pencapaian produk/aktivitas/ 8. Evaluating the performance and achievements of
program; products/activities/programs;
9. Melakukan review produk/aktivitas/program; 9. Conducting reviews of products/activities/programs;
10. Melakukan review/evaluasi terhadap info tarif; 10. Reviewing and evaluating tariff information;
11. Merumuskan strategi komunikasi pemasaran 11. Formulating marketing communication strategies,
termasuk design dan isi (content) materi promosi; including the design and content of promotional
materials;
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12. Memberikan Keputusan terkait program promosi 12. Making decisions related to promotional programs
yang telah memiliki anggaran; that have an approved budget;
13. Menyetujui kerjasama dengan pihak ketiga atas 13. Approving cooperation with third parties for existing
produk/aktivitas/program existing; products/activities/programs;
14. Memberikan In Principle Approval atas usulan 14. Granting In-Principle Approval for proposed new
produk/aktivitas/program baru; products/activities/programs;
15. Melakukan pengembangan produk/aktivitas existing 15. Developing existing products/activities that require
yang memerlukan pengembangan dari sisi Teknologi enhancements in terms of Information Technology
Informasi dan/atau perubahan bisnis proses; dan and/or changes to business processes; and
16. Memantau produk dan aktivitas yang memerlukan 16. Monitoring products and activities that require
pengembangan dari sisi Teknologi Informasi dan/atau development in terms of Information Technology
perubahan bisnis proses. and/or changes to business processes.
Wewenang Komite Produk Authority of the Product Committee
1. Memutuskan strategi komunikasi pemasaran 1. To decide on marketing communication strategies,
termasuk design dan content materi promosi. including the design and content of promotional
materials;
2. Memutuskan Info Tarif. 2. To determine tariff information;
3. Memutuskan program promosi yang telah memiliki 3. To decide on promotional programs that already
Anggaran. have a budget;
4. Menyetujui kerjasama denqan pihak ketiga atas 4. To approve cooperation with third parties for
produk/aktivitas/program yang masih berlaku/ existing/ongoing products, activities, or programs;
berjalan. and
5. Memberikan In Prinsip Approval atas usulan produk/ 5. To grant In-Principle Approval for proposed new
aktivitas/program baru. products, activities, or programs.
Pedoman Kebijakan dan Mekanisme Policy Guidelines and Mechanism for
Pelaksanaan Rapat Komite Produk Product Committee Meetings
1. Dalam pengembangan produk tertentu, Komite 1. In the development of certain products, the Product
Produk dapat mengundang unit kerja lain yang terkait Committee may invite other relevant work units
(termasuk Branch Director) (including Branch Directors).
2. Komite Produk mengadakan rapat minimal 1x (satu 2. The Product Committee holds meetings at least
kali) dalam setahun ataupun secara ad hoc (bila 1 (one) time per year or on an ad hoc basis (if
perlu). necessary).
3. Dalam hal dilakukan pengambilan Keputusan oleh 3. In the event that decisions are made by the Product
Komite Produk dilakukan mekanisme voting dengan Committee, a voting mechanism shall apply under
ketentuan sebagai berikut: the following provisions:
a. Rapat Komite Produk dipimpin oleh Ketua dan a. Product Committee meetings are chaired by the
dalam hal Ketua berhalangan maka rapat dapat Chairperson, and if the Chairperson is unable to
dipimpin oleh salah seorang Wakil Ketua. attend, the meeting may be chaired by one of the
Vice Chairpersons.
b. Rapat Komite Produk adalah sah dan berhak b. A Product Committee meeting is deemed valid
mengambil keputusan bila dihadiri oleh Ketua and authorized to make decisions if attended by
atau Wakil Ketua dan dihadiri lebih dari 50% (lima the Chairperson or Vice Chairperson and more
puluh persen) jumlah anggota Komite Produk. than 50% (fifty percent) of the total members of
the Product Committee.
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c. Keputusan Rapat Komite Produk diambil c. Decisions of the Product Committee meeting are
berdasarkan musyawarah untuk mufakat. made through deliberation to reach consensus.
d. Dalam hal musyarawah untuk mufakat tidak d. If consensus cannot be reached, voting shall be
tercapai maka dilakukan pemungutan suara conducted with the following mechanism:
(voting) dengan mekanisme:
i. Hak voting dimiliki oleh anggota Komite Produk i. Voting rights are held by Product Committee
setingkat Deputy Director; members at the level of Deputy Director;
ii. Keputusan voting diambil berdasarkan simple ii. Voting decisions are taken based on a simple
majority; dan majority; and
iii. Jika hasil voting seimbang maka Ketua Komite iii. In the event of a tied vote, the Chairperson
Produk yang akan menentukan keputusan. of the Product Committee shall determine the
decision.
4. Setiap usulan produk/aktivitas/program sudah 4. Each proposal for a product/activity/program must
harus memperoleh keputusan maksimal pada rapat obtain a decision no later than the subsequent
berikutnya. meeting.
5. Tugas administratif terkait Komite Produk (termasuk 5. Administrative duties related to the Product
di dalamnya, pembuatan notulen rapat) dilakukan Committee (including the preparation of meeting
secara bersamaan ataupun bergantian antara minutes) are carried out jointly or alternately by
Direktorat Digital Banking dan Direktorat Treasury. the Digital Banking Directorate and the Treasury
Directorate.
6. Setiap direktorat/sub direktorat dapat mengusulkan/ 6. Each directorate/sub-directorate may propose or
menyampaikan agenda pembahasan kepada Ketua submit discussion agendas to the Chairperson of the
Komite. Committee.
7. Komite Produk dapat membentuk kelompok kerja (pokja) 7. The Product Committee may establish working groups to
yang menampung ide-ide kreatif dari keseluruhan Bank accommodate creative ideas from across the Bank (all
(semua level di KPNO dan Cabang) terkait produk/ levels at the Head Office and Branches) related to the Bank’s
aktivitas/program Bank, dengan tujuan untuk membahas products/activities/programs, with the aim of discussing
ide-ide inovatif terkait produk/aktivitas/program serta innovative ideas, formulating proposals, preparing
membuatkan usulannya, mempersiapkan kebutuhan supporting requirements including benchmarking (market
pendukung termasuk melakukan benchmarking (riset research), and other matters deemed necessary.
pasar) dan hal-hal lain yang dianggap perlu.
Pengembangan Kompetensi Komite Produk Product Committee Competency Development
Pada tahun 2025, Komite Kredit telah mengikuti In 2025, the Credit Committee participated in competency
pengembangan kompetensi dengan materi Refreshment development with materials on Level 7 Risk Management
Sertifikasi Manajemen Risiko Jenjang 7, Refreshment Certification Refreshment, Risk Management Certification
Sertifikasi Manajemen Risiko, Climate Risk Management Refreshment, Climate Risk Management & Scenario Analysis
& Scenario Analysis (CRMS), Motivation for Talent: (CRMS), Motivation for Talent: Strengthening Talent for Artha
Strengthening Talent for Artha Graha’s Rise, Motivation Graha’s Rise, Motivation for Talent: Decode & Connect-BAGI
for Talent: Decode & Connect–BAGI Self Awareness Self Awareness Challenge and The Foundation of Leadership
Challenge dan The Foundation of Leadership Journey. Journey.
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SEKRETARIS PERUSAHAAN
CORPORATE SECRETARY
Bank Artha Graha Internasional memiliki Sekretaris Bank Artha Graha Internasional appoints a Corporate Secretary
Perusahaan (Corporate Secretary) yang berperan penting who serves as a key liaison between the Bank and its internal
dalam menjembatani komunikasi baik kepada pihak internal and external stakeholders, including employees, Regulators,
maupun eksternal Bank seperti komunikasi dengan pegawai, Shareholders, Investors, and other relevant Stakeholders. The
Regulator, para Pemegang Saham, Investor, dan Pemangku Corporate Secretary is also responsible for ensuring the Bank’s
Kepentingan lainnya. Sekretaris Perusahaan juga berperan compliance with applicable laws and regulations, particularly
dalam memastikan bahwa Bank telah patuh pada peraturan those related to the Capital Market.
dan ketentuan di bidang Pasar Modal.
Komunikasi yang dibangun Sekretaris Perusahaan The Corporate Secretary facilitates communication through
diselenggarakan melalui berbagai saluran yang dimiliki various official channels provided by the Bank, such as offices
Bank seperti kantor dan nomor kontak, situs perusahaan, and contact numbers, the corporate website, social media
media sosial, lembar feedback, dan lainnya. Hal ini untuk platforms, feedback mechanisms, and other communication
memastikan bahwa Bank telah menjalankan fungsi media. Through these channels, the Bank ensures the effective
keterbukaan informasi kepada para Pemangku Kepentingan. implementation of information disclosure and transparency
for all Stakeholders.
Pedoman Kerja Sekretaris Perusahaan Guidelines for the Corporate Secretary
Mengacu pada Peraturan Otoritas Jasa Keuangan No. 35/ Referring to Financial Services Authority Regulation
POJK.04/2014 tentang Sekretaris Perusahaan. Sekretaris No. 35/POJK.04/2014 on Corporate Secretaries, the
Perusahaan harus menyampaikan kegiatan dan laporan Corporate Secretary is required to submit reports on
Sekretaris Perusahaan yang meliputi: Corporate Secretary activities, which include:
1. Kegiatan Umum; 1. General Activities;
2. Kegiatan Tata Kelola dan Informasi Korporat; 2. Corporate Governance and Corporate Information
Activities;
3. Kegiatan Komunikasi Korporat; dan 3. Corporate Communication Activities; and
4. Tanggung Jawab Sosial dan Pengamanan Perusahaan. 4. Corporate Social Responsibility and Corporate
Security Activities.
Pihak Yang Mengangkat dan Memberhentikan Appointment and Dismissal of the Corporate
Sekretaris Perusahaan Secretary
Sekretaris Perusahaan bertanggung jawab langsung kepada The Corporate Secretary reports directly to the Board of
Direksi serta diangkat dan diberhentikan berdasarkan Directors and is appointed and dismissed based on a Resolution
Keputusan Direksi berdasarkan mekanisme internal Bank of the Board of Directors in accordance with the Bank’s
dan dilaporkan kepada Otoritas Jasa Keuangan dan Bursa internal mechanisms, and such appointment and dismissal
Efek Indonesia. Pengangkatan Sekretaris Perusahaan are reported to the Financial Services Authority (OJK) and the
dengan mempertimbangkan kemampuan profesional serta Indonesia Stock Exchange. The appointment of the Corporate
integritasnya di masyarakat dan bisnis. Secretary takes into account professional competence as well
as integrity within the community and business environment.
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Profil Pejabat Sekretaris Perusahaan Profile of the Corporate Secretary
Nama Rumi Kreshna Wibowo
Name
Jabatan Sekretaris Perusahaan
Position Corporate Secretary
Dasar Hukum Penunjukan No. SK-MT/HC/0133/VI/2024 tanggal 26 Juni 2024 efektif per tanggal 26 Juni 2024
Legal Basis of Appointment No. SK-MT/HC/0133/VI/2024 dated June 26, 2024, effective as of June 26, 2024
Usia 58 tahun
Age 58 years old
Kewarganegaraan dan Domisili Warga Negara Indonesia, Jakarta
Nationality and Domicile Indonesian citizen, Jakarta
Riwayat Pendidikan • Sarjana Akuntansi dari STIE Bhakti Pembangunan (2016).
Education • Program Pendidikan Singkat Angkatan (PPSA) Lemhanas RI (2018).
• Bachelor’s Degree in Accounting from STIE Bhakti Pembangunan (2016).
• Short Executive Education Program (PPSA) at Lemhanas RI (2018).
Riwayat Pekerjaan • Team Verifikator BPPN (2000); • BPPN Verification Team Member (2000);
Work Experience • Staf Kredit (2000); • Credit Staff (2000);
• Business Development (2003); • Business Development Staff (2003);
• Kabag Kredit UMKM & Kemitraan II • Head of the MSME & Partnership Credit Section
(2008); II (2008);
• Staf Khusus Bidang Kemitraan & UMKM • Special Staff for Partnership & MSMEs (2009);
(2009);
• Kadiv SAM & Remedial (2012); • Head of the Special Asset Management &
Remedial Division (2012);
• Kepala SKAI (2014); • Head of the Internal Audit Unit (2014);
• Staf Khusus Direktur SDM (2015); • Special Staff to the Director of Human
Resources (2015);
• Deputy Director Corporate Secretary • Deputy Director of Corporate Secretary (2017);
(2017);
• Deputi Direktur Admin Sekretaris • Deputy Director of Corporate Secretary.
Perusahaan (2018); Administration (2018);
• Kepala Divisi Special Aset Management • Head of the Special Asset Management Division
(2019); dan (2019); and
• Senior Officer Asset Recovery (2024). • Senior Officer of Asset Recovery (2024).
Struktur Organisasi Sekretaris Perusahaan Corporate Secretary Organizational Structure
Corporate Secretary berada langsung di bawah Direktur The Corporate Secretary reports directly to the President
Utama sehingga tiap bentuk pelaksanaan tugasnya Director; therefore, all duties and responsibilities are
dipertanggungjawabkan secara langsung kepada directly accountable to the President Director. In
Direktur Utama. Pelaksanaan fungsi dan peran Corporate carrying out its functions and roles, the Corporate
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Secretary dibantu oleh Deputy Director Corporate Secretary is supported by the Deputy Director Corporate
Relations, Executive Officer Corporate Affairs, Executive Relations, Executive Officer Corporate Affairs, Executive
Officer Corporate Social Safety Responsibility (CSSR), Officer Corporate Social Safety Responsibility (CSSR),
dan Executive Officer Corporate Communication and Executive Officer Corporate Communication
(Corcomm). (Corcomm).
Corporate Secretary
Corporate Relations
Executive Officer
Executive Officer
Executive Officer Corporate Social Safety
Corporate Communication
Corporate Affairs Responsibility
(Corcomm)
(CSSR)
Mekanisme Pengangkatan dan Pemberhentian Mechanism for the Appointment and Dismissal
Sekretaris Perusahaan of the Corporate Secretary
Direksi berwenang mengangkat dan memberhentikan The Board of Directors has the authority to appoint and
Sekretaris Perusahaan sebagaimana yang tertuang dismiss the Corporate Secretary as stipulated in the
dalam pedoman dan tata tertib Sekretaris Perusahaan. Corporate Secretary Guidelines and Code of Conduct.
1. Pengangkatan Sekretaris Perusahaan: 1. Appointment of the Corporate Secretary:
a. Sekretaris Perusahaan diangkat berdasarkan a. The Corporate Secretary is appointed based on a
keputusan Direksi; resolution of the Board of Directors;
b. Sekretaris Perusahaan dapat dirangkap oleh seorang b. The position of Corporate Secretary may be concurrently
anggota Direksi; held by a member of the Board of Directors;
c. Sekretaris Perusahaan dilarang merangkap jabatan c. The Corporate Secretary is prohibited from holding
apapun pada Emiten atau Perusahaan Publik lain; any concurrent position in another Issuer or Public
Company;
d. Dalam hal terjadi kekosongan Sekretaris Perusahaan, d. In the event of a vacancy in the position of Corporate
Perseroan wajib menunjuk penggantinya dalam Secretary, the Company is required to appoint a
jangka waktu paling lama 60 (enam puluh) hariw sejak replacement within a maximum period of 60 (sixty)
terjadinya kekosongan Sekretaris Perusahaan; days from the date the vacancy occurs;
e. Perseroan wajib menyampaikan laporan ke Bursa e. The Company is required to submit a report to the
paling lambat pada Hari Bursa yang sama dengan Stock Exchange no later than the same Trading Day
dilakukannya penunjukan Sekretaris Perusahaan on which the Corporate Secretary is appointed and
dan mengumumkan di Bursa; to announce such appointment through the Stock
Exchange;
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f. Selama terjadi kekosongan Sekretaris Perusahaan, f. During a vacancy in the position of Corporate Secretary,
jabatan tersebut dapat dirangkap oleh anggota the role may be concurrently held by a member of the
Direksi atau orang perseorangan yang ditunjuk Board of Directors or an individual appointed as an
sebagai Sekretaris Perusahaan sementara tanpa interim Corporate Secretary, without being subject to
memperhatikan persyaratan Sekretaris Perusahaan the Corporate Secretary requirements as stipulated
yang diatur oleh Peraturan Otoritas Jasa Keuangan under Financial Services Authority Regulation No. 35/
No. 35/POJK.04/2014 tentang Sekretaris Perusahaan POJK.04/2014 on Corporate Secretaries of Issuers or
Emiten atau Perusahaan Publik; dan Public Companies; and
g. Kekosongan Sekretaris Perusahaan dapat disebabkan g. A vacancy in the position of Corporate Secretary may
antara lain berakhirnya masa tugas, pemberhentian, occur due to, among other things, the expiration of
pengunduran diri, atau berhalangan tetapnya Sekretaris the term of office, dismissal, resignation, or permanent
Perusahaan. incapacity of the Corporate Secretary.
2. Pemberhentian Sekretaris Perusahaan berdasarkan 2. The dismissal of the Corporate Secretary is carried
keputusan Direksi. out based on a resolution of the Board of Directors.
Tugas dan Tanggung Jawab Duties and Responsibilities
Sekretaris Perusahaan memiliki tugas dan tanggung The Corporate Secretary has the following duties and
jawab antara lain: responsibilities, among others:
1. Fungsi Corporate Secretary melaksanakan tugas 1. The Corporate Secretary function carries out at
paling kurang: least the following duties:
a. Mengikuti perkembangan Pasar Modal khususnya a. Monitoring developments in the Capital Market,
peraturan perundang-undangan yang berlaku di particularly prevailing laws and regulations in the
bidang Pasar Modal; Capital Market sector;
b. Memberikan masukan kepada Direksi dan Dewan b. Providing input to the Board of Directors and the
Komisaris untuk mematuhi ketentuan peraturan Board of Commissioners to ensure compliance
perundang-undangan di bidang Pasar Modal; with laws and regulations in the Capital Market
Pemberian masukan kepada Direksi misalnya sector. Such input to the Board of Directors
masukan dalam melaksanakan ketentuan kewajiban includes, among others, guidance in fulfilling
Rapat Direksi dan Dewan Komisaris, sebagaimana obligations related to meetings of the Board of
dimaksud dalam Peraturan Otoritas Jasa Keuangan Directors and the Board of Commissioners, as
yang mengatur mengenai Direksi dan Dewan stipulated in the Financial Services Authority
Komisaris Emiten atau Perusahaan Publik; regulations governing the Board of Directors and
the Board of Commissioners of Issuers or Public
Companies;
c. Membantu Direksi dan Dewan Komisaris dalam c. Assisting the Board of Directors and the Board
pelaksanaan tata kelola perusahaan yang meliputi: of Commissioners in the implementation of
corporate governance, which includes:
i. Keterbukaan informasi kepada masyarakat, i. Disclosure of information to the public,
termasuk ketersediaan informasi pada situs including the availability of information on the
web Perseroan; Company’s website;
ii. Penyampaian laporan kepada Peraturan ii. Timely submission of reports to the Financial
Otoritas Jasa Keuangan tepat waktu; Services Authority;
iii. Penyelenggaraan dan dokumentasi rapat iii. Organization and documentation of meetings
Direksi; dan of the Board of Directors; and
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iv. Pelaksanaan program orientasi terhadap iv. Implementation of orientation programs
Perusahaan bagi Direksi dan/atau Dewan regarding the Company for members of
Komisaris. the Board of Directors and/or the Board of
Commissioners.
d. Menyiapkan daftar khusus yang berkaitan dengan d. Preparing a special register related to
Direksi, Dewan Komisaris dan keluarganya baik members of the Board of Directors, the Board
dalam Perseroan maupun afiliasinya yang antara of Commissioners, and their family members,
lain mencakup kepemilikan saham, hubungan both within the Company and its affiliates,
bisnis dan peranan lain yang menimbulkan which includes, among others, share ownership,
benturan kepentingan dengan Perseroan; business relationships, and other roles that may
give rise to conflicts of interest with the Company;
e. Membuat daftar Pemegang Saham termasuk e. Preparing a register of Shareholders, including
kepemilikan 5% (lima persen) atau lebih; dan those holding 5% (five percent) or more of the
shares; and
f. Sebagai penghubung antar Perseroan dengan f. Acting as a liaison between the Company and
Pemegang Saham, Otoritas Jasa Keuangan, dan Shareholders, the Financial Services Authority,
Pemangku Kepentingan lainnya. and other Stakeholders.
2. Corporate Secretary dan pegawai dalam unit kerja 2. The Corporate Secretary and employees within
yang menjalankan fungsi Corporate Secretary wajib the work unit performing the Corporate Secretary
menjaga kerahasiaan dokumen, data dan informasi function are required to maintain the confidentiality
yang bersifat rahasia kecuali dalam rangka memenuhi of documents, data, and information of a confidential
kewajiban sesuai dengan peraturan perundang- nature, except where disclosure is required to fulfill
undangan atau ditentukan lain dalam peraturan obligations under prevailing laws and regulations
perundang-undangan; or otherwise stipulated by applicable laws and
regulations;
3. Corporate Secretary dan pegawai dalam unit kerja 3. The Corporate Secretary and employees within
yang menjalankan fungsi Corporate Secretary the work unit performing the Corporate Secretary
dilarang mengambil keuntungan pribadi baik secara function are prohibited from obtaining personal
langsung maupun tidak langsung yang merugikan benefits, either directly or indirectly, that may cause
Bank; losses to the Bank;
4. Dalam rangka meningkatkan pengetahuan dan 4. In order to enhance knowledge and understanding
pemahaman untuk membantu pelaksanaan to support the performance of duties, the Corporate
tugasnya, Corporate Secretary harus mengikuti Secretary is required to participate in education
pendidikan dan/ atau pelatihan. Pendidikan dan/atau and/or training programs. Such education and/or
pelatihan yang dimaksud dapat diperoleh antara training may be obtained, among others, through
lain melalui pelatihan, sosialisasi atau seminar yang training sessions, socialization programs, or seminars
diselenggarakan pihak yang berkompeten; conducted by competent parties;
5. Corporate Secretary bertanggung jawab kepada 5. The Corporate Secretary is accountable to the Board
Direksi; dan of Directors; and
6. Setiap informasi yang disampaikan oleh Corporate 6. Any information conveyed by the Corporate
Secretary kepada masyarakat merupakan informasi Secretary to the public constitutes official
resmi dari Bank. information of the Bank.
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Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Corporate Secretary Bank Artha Graha Internasional Throughout 2025, the Corporate Secretary of Bank
menjalankan beragam kegiatan di sepanjang tahun 2025 Artha Graha Internasional carried out various activities
sebagai berikut: in the performance of its duties, as outlined below:
1. Memfasilitasi Dewan Komisaris dan Direksi dalam 1. Facilitate the Board of Commissioners and the
menyelenggarakan RUPS Tahunan dan RUPS Luar Board of Directors in conducting the Annual General
Biasa; Meeting of Shareholders (AGMS) and Extraordinary
General Meeting of Shareholders (EGMS);
2. Memfasilitasi Dewan Komisaris dan Direksi dalam 2. Facilitate the Board of Commissioners and the Board
menyelenggarakan Public Expose; of Directors in organizing Public Expose;
3. Membantu penyelenggaraan dan pendokumentasian 3. Assist in organizing and documenting Board of
rapat Direksi, rapat Komisaris, rapat Management Directors meetings, Board of Commissioners
Committee serta pemantauan hasil keputusan meetings, Management Committee meetings, and
manajemen; monitoring the implementation of management
decisions;
4. Membuat Laporan Tahunan dan Laporan 4. Prepare the Annual Report and Sustainability Report
Keberlanjutan yang berpedoman pada peraturan in accordance with applicable laws and regulations,
perundang-undangan yang berlaku, salah satunya including Law No. 40 of 2007 on Limited Liability
Undang-undang No. 40 Tahun 2007 tentang Perseroan Companies, Bank Indonesia Regulation No. 37/
Terbatas dan Peraturan Bank Indonesia POJK No. 37/ POJK.03/2019 on Bank Transparency and Reporting,
POJK.03/2019 tentang Transparansi dan Publikasi Financial Services Authority (OJK) Regulation No. 29/
Laporan Bank, Peraturan Otoritas Jasa Keuangan No. POJK.04/2016, OJK Regulation No. 51/POJK.03/2017
29/POJK.04/2016, Peraturan Otoritas Jasa Keuangan on Sustainable Finance Implementation for Financial
No. 51/POJK.03/2017 tentang Penerapan Keuangan Services Institutions, Issuers, and Public Companies,
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, and Financial Services Authority Circular Letter
dan Perusahaan Publik, dan Surat Edaran Otoritas No. 16/SEOJK.04/2021 on the Form and Content of
Jasa Keuangan No. 16/SEOJK.04/2021 tentang Bentuk Annual Reports of Issuers or Public Companies;
dan Isi Laporan Tahunan Emiten atau Perusahaan
Publik;
5. Memastikan pemantauan kepatuhan perusahaan 5. Ensure corporate compliance monitoring through
melalui pemenuhan laporan rutin guna memenuhi routine reporting to meet regulatory requirements
regulasi baik secara bulanan, triwulan, semesteran, on a monthly, quarterly, semi-annual, and annual
dan tahunan kepada regulator; basis to the Regulators;
6. Membantu penyelenggaraan Corporate Action Bank; 6. Assist in the implementation of the Bank’s Corporate
Actions;
7. Memastikan kegiatan tanggung jawab sosial dan 7. Ensure the Bank’s social responsibility activities and
pengamanan Bank; dan security; and
8. Mengelola website dan media sosial Bank demi 8. Manage the Bank’s website and social media to
menjaga image perusahaan. maintain the company’s image.
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Pengembangan Kompetensi Competency Development
Selama tahun 2025, Corporate Secretary telah mengikuti During 2025, the Corporate Secretary participated in
program pengembangan kompetensi sebagai berikut: the following competency development programs:
Nama Peserta Pelatihan Pihak Penyelenggara Tempat dan Waktu
Participant Training Organizer Venue and Date
Rumi Kreshna Refreshment Sertifikasi Manajemen Risiko Risiko Manajemen Gagasan Jakarta,
Wibowo Risk Management Certification Refreshment (RMG) 9-19 Agustus 2025
Jakarta, August 9-19,
2025
INTERNAL AUDIT
INTERNAL AUDIT
Fungsi Internal Audit bagi manajemen sebagai strategic The Internal Audit function serves as a strategic business
business partner dalam mengoptimalkan implementasi partner to Management in optimizing the implementation of
terkait tata kelola yang baik melalui kajian dan audit good corporate governance through reviews and audits of
pelaksanaan kebijakan dan prosedur dalam aktivitas the effectiveness of policies and procedures applied in the
operasional Bank yang efektif. Fungsi dan tanggung Bank’s operational activities. The roles and responsibilities of
jawab audit ini wajib diterapkan dan dilaksanakan Internal Audit are carried out in accordance with the principle
dengan prinsip independen. of independence.
Fungsi internal audit dijalankan melalui proses evaluasi The Internal Audit function is implemented through objective
berdasarkan risk based audit secara objektif dan jasa evaluation processes based on a risk-based audit approach,
konsultasi. Fungsi tersebut dilakukan melalui pendekatan as well as the provision of consulting services. These activities
yang proaktif, berkomunikasi secara efektif, berorientasi are conducted using a proactive approach, supported by
pada bisnis dan stakeholders, pemahaman terhadap effective communication, a strong business and stakeholder
pokok permasalahan (root of the problem) dan area yang orientation, a thorough understanding of root causes and high-
memiliki risiko tinggi, penekanan temuan pada kualitas, risk areas, an emphasis on the quality of audit findings, and the
serta merekomendasikan penyelesaian yang praktis dan formulation of practical and workable recommendations.
workable.
Internal Audit berperan memberikan keyakinan berdasarkan Internal Audit provides assurance, based on audit results, that
hasil pemeriksaan bahwa pengendalian internal dan internal controls and the execution of operational, accounting,
pelaksanaan kegiatan operasional, akuntansi, manajemen risk management, and other banking activities have been
risiko dan kegiatan Bank lainnya telah terselenggara conducted properly and effectively, thereby safeguarding the
dengan baik dan mampu menjamin kepentingan Bank serta interests of the Bank and its stakeholders.
stakeholder.
Dasar Hukum Legal Basis
Pedoman kerja Internal Audit disusun berdasarkan The Internal Audit Charter is prepared in accordance with
Peraturan Otoritas Jasa Keuangan No. 1/POJK.03/2019 Financial Services Authority Regulation No. 1/POJK.03/2019
tanggal 28 Januari 2019 tentang Penerapan Fungsi Audit dated January 28, 2019 concerning the Implementation of the
Internal pada Bank Umum. Internal Audit Function in Commercial Banks.
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Piagam Internal Audit Internal Audit Charter
Dalam menjalankan tugas dan tanggung jawabnya, In carrying out its duties and responsibilities, Internal
Internal Audit berpedoman pada Pedoman dan Tata Audit refers to the Internal Audit Guidelines and
Tertib Kerja Internal Audit yang tertuang dalam Pedoman Work Procedures as stipulated in the Internal Control
Pengawasan Intern (PPI) No. 10204.01.0 tanggal 15 Guidelines (PPI) No. 10204.01.0 dated December 15,
Desember 2017, Pedoman Pengawasan Intern (PPI) No. 2017, Internal Control Guidelines (PPI) No. 10204.02.0
10204.02.0 tanggal 31 Mei 2019, Pedoman Pengawasan dated May 31, 2019, and Internal Control Guidelines (PPI)
Intern (PPI) No. 10204.02.1 tanggal 25 Mei 2022 yang No. 10204.02.1 dated May 25, 2022, which have been
telah diperbarui menjadi Pedoman Pengawasan Intern subsequently updated to Internal Control Guidelines
(PPI) No. 10204.03.0 tanggal 30 Desember 2024. (PPI) No. 10204.03.0 dated December 30, 2024.
Isi dari pedoman tersebut mencakup: The scope of these guidelines includes the following:
1. Tujuan; 1. Objectives;
2. Ketentuan Umum: 2. General Provisions, covering:
a. Fungsi dan Peranan Internal Audit (SKAI); a. The Function and Role of Internal Audit (SKAI);
b. Tanggung Jawab Pengendalian Intern; b. Responsibilities for Internal Control;
c. Prinsip-prinsip Pengendalian Intern; c. Principles of Internal Control;
d. Fungsi Pemeriksaan Intern; d. Internal Audit Function;
e. Tata Cara dan Ketentuan Pendukung; serta e. Supporting Procedures and Provisions; and
f. Administrasi Dokumen. f. Document Administration;
3. Prosedur; dan 3. Procedures; and
4. Penutup. 4. Closing.
Kode Etik Auditor Code of Ethics for Auditors
Berdasarkan pedoman tersebut, Internal Audit wajib Based on the aforementioned guidelines, Internal Audit
mematuhi dan menerapkan kode etik yang terdiri dari: is required to comply with and implement a code of
ethics consisting of the following principles:
1. Integritas 1. Integrity
Setiap auditor intern harus memiliki integritas dalam Each internal auditor must demonstrate integrity in
melaksanakan tugasnya yang tercermin dari tindakan: performing their duties, as reflected in the following
actions:
a. Dapat diandalkan, tegas, jujur, dan terpercaya; a. Being reliable, firm, honest, and trustworthy;
b. Menjaga kerahasiaan informasi yang diperoleh b. Maintaining the confidentiality of information
dalam pelaksanaan tugas; obtained in the course of performing duties;
c. Menghindari benturan kepentingan; dan c. Avoiding conflicts of interest; and
d. Mengimplementasikan Kode Etik Audit Intern. d. Implementing the Internal Audit Code of Ethics.
Setiap auditor internal harus menghindari situasi Each internal auditor must avoid situations that are
yang diketahui atau dicurigai melanggar hukum known or suspected to be unlawful and must report
dan harus melaporkan situasi tersebut langsung such situations directly to the authorized officials at
kepada pejabat yang berwenang di Bank Artha Graha Bank Artha Graha Internasional in accordance with
Internasional sesuai dengan struktur organisasi yang the prevailing organizational structure.
berlaku.
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2. Objektivitas 2. Objectivity
a. Setiap auditor internal berkewajiban untuk a. Each internal auditor is required to perform their
menjalankan tugasnya dengan penuh kejujuran, duties with integrity, objectivity, and diligence;
objektivitas, dan ketekunan;
b. Setiap auditor internal harus memiliki kebebasan b. Each internal auditor must maintain independence
sikap mental dan kepercayaan yang jujur akan of mental attitude and an honest belief in the
hasil pekerjaan auditnya; dan results of their audit work; and
c. Membuat konsep prosedur, merancang sistem, c. Developing procedural concepts, designing
memasang sistem, melaksanakan sistem, bukan systems, installing systems, and implementing
merupakan fungsi audit. Setiap karyawan Bank systems do not constitute audit functions. Any
Artha Graha Internasional dalam kapasitasnya employee of Bank Artha Graha Internasional, in
sebagai auditor internal tidak diperkenankan their capacity as an internal auditor, is strictly
sama sekali untuk turut terlibat atau melibatkan prohibited from being involved or engaging in the
diri dalam pekerjaan-pekerjaan yang disebutkan aforementioned activities, as such involvement is
di atas karena dinilai mengurangi objektivitas deemed to reduce audit objectivity.
audit.
3. Kerahasiaan 3. Confidentiality
a. Setiap auditor internal harus bijaksana (prudent) a. Each internal auditor must act prudently in the use
dalam menggunakan informasi yang diperolehnya of information obtained during the performance
selama melakukan tugas audit; of audit duties;
b. Setiap auditor internal harus menjaga agar b. Each internal auditor must ensure that confidential
informasi yang bersifat rahasia jangan sampai information is not disclosed, with the exception of
bocor, dengan pengecualian yaitu menyampaikan providing such confidential information to parties
informasi rahasia kepada pihak-pihak yang entitled to receive it, in accordance with orders
berhak memperolehnya, sesuai dengan perintah or directions from the Head of Internal Audit;
atau pengarahan dari Kepala Internal Audit;
c. Setiap auditor internal tidak boleh menggunakan c. Each internal auditor is prohibited from using
informasi yang bersifat rahasia untuk keuntungan confidential information for personal gain or
pribadi atau dengan cara yang dapat merugikan in any manner that may be detrimental to the
kesejahteraan organisasi pada umumnya, anggota welfare of the organization in general, members of
Dewan Komisaris sebagai perwakilan para pemilik the Board of Commissioners as representatives
saham, dan/atau manajemen; serta of the shareholders, and/or Management; and
d. Setiap auditor internal harus mengambil langkah- d. Each internal auditor must take the necessary
langkah pengamanan yang diperlukan guna safeguarding measures to maintain the
menjaga kerahasiaan catatan-catatan dan confidentiality of records and various data that
berbagai data yang seharusnya bersifat rahasia. are required to remain confidential.
4. Kompetensi dan Profesionalisme 4. Competence and Professionalism
a. Setiap auditor intern harus memiliki pengetahuan, a. Each internal auditor must possess the knowledge,
keterampilan, dan kompetensi yang dibutuhkan skills, and competencies required to perform the
dalam pelaksanaan fungsi audit intern terhadap internal audit function of the Bank in a comprehensive
Bank secara menyeluruh; manner;
b. Memastikan setiap auditor intern menerapkan b. Ensuring that each internal auditor applies their
pengetahuan, keterampilan, dan kompetensi yang knowledge, skills, and competencies in a professional
dilaksanakan secara profesional dan skeptis; dan and skeptical manner; and
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c. Memastikan setiap auditor intern harus memiliki c. Ensuring that each internal auditor possesses the
pengetahuan, keterampilan dan kompetensi demi knowledge, skills, and competencies necessary
terjaminnya pemenuhan tujuan audit intern di PT to guarantee the achievement of internal audit
Bank Artha Graha Internasional Tbk. objectives at PT Bank Artha Graha Internasional
Tbk.
Pihak Yang Mengangkat dan Memberhentikan Appointment and Dismissal of the Head of
Kepala Internal Audit Internal Audit
Kepala Internal Audit diangkat dan diberhentikan oleh The Head of Internal Audit is appointed and dismissed
Direktur Utama setelah mendapat persetujuan dari Dewan by the President Director upon obtaining approval from
Komisaris dengan mempertimbangkan rekomendasi the Board of Commissioners, taking into consideration
Komite Audit sebagaimana yang diatur dalam Peraturan the recommendation of the Audit Committee, as
Otoritas Jasa Keuangan No. 1/POJK.03/2019 tentang stipulated in Financial Services Authority Regulation No.
Penerapan Fungsi Audit Intern pada Bank Umum. 1/POJK.03/2019 concerning the Implementation of the
Internal Audit Function in Commercial Banks.
Profil Pejabat Internal Audit Profile of the Internal Audit Officer
Nama Adhyaksa Sitepu
Name
Jabatan Head of Internal Audit
Position Head of the Internal Audit
Dasar Hukum Penunjukan No. SKMT/ SDM/0704/X/2020 tanggal 14 Oktober 2020
Legal Basis of Appointment No. SKMT/SDM/0704/X/2020 dated October 14, 2020
Usia 56 tahun
Age 56 years old
Kewarganegaraan dan Domisili Warga Negara Indonesia, Jakarta
Nationality and Domicile Indonesian citizen, Jakarta
Riwayat Pendidikan • Sarjana Ekonomi jurusan Akuntansi dari Sekolah Tinggi Ilmu Ekonomi Bandung (1993);
Education • Master Business Administration dari Newport University USA (1997); dan
• Doctor of Philosophy bidang Manajemen dari American World University (1998).
• Bachelor’s degree in Economics, majoring in Accounting, from Bandung School of
Economics (1993);
• Master of Business Administration from Newport University, USA (1997); and
• Doctor of Philosophy in Management from American World University (1998).
Riwayat Pekerjaan • Deputi Head Internal Audit PT Jakarta International Hotels & Development Tbk;
Work Experience • Deputi Direktur Anti Fraud, Kontrol dan APU PPT (2018-2019); dan
• Deputi Direktur Kepatuhan (2019-2020).
• Deputy Head of Internal Audit at PT Jakarta International Hotels & Development Tbk
• Deputy Director of Anti-Fraud, Control, and AML–CFT (2018–2019); and
• Deputy Director of Compliance (2019–2020).
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Struktur Organisasi, Kedudukan Internal Organizational Structure, Position of Internal
Audit Dalam Struktur Organisasi dan Audit within the Organizational Structure, and
Komposisi Personel Internal Audit Composition of Internal Audit Personnel
Berikut adalah Struktur Organisasi Internal Audit: The following is the Organizational Structure of the
Internal Audit Function:
Board of Commissioners
President Director
Head of IAU
Executive Officer Executive Officer Executive Officer Executive Officer
Credit Audit Operation Audit IT Audit Supervisory &
Anti Fraud
Internal Audit merupakan organ kerja independen yang Internal Audit is an independent working unit that
berada dan bertanggung jawab secara langsung kepada is positioned under and reports directly to the
Direktur Utama yang didukung penuh oleh Dewan President Director, with full support from the Board of
Komisaris serta jajaran Manajemen Bank. Internal Audit Commissioners and the Bank’s Management. In carrying
juga dibantu oleh Executive Officer dalam pelaksanaan out its duties, Internal Audit is also supported by
tugasnya. Executive Officers.
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Komposisi personil Internal Audit Bank Artha Graha The composition of Internal Audit personnel of Bank
Internasional per 31 Desember 2025 adalah sebagai Artha Graha Internasional as of December 31, 2025 is
berikut: as follows:
Jabatan Jumlah Personil
Position Number of Personnel
Kepala Internal Audit
1
Head of Internal Audit
Executive Officer (Kredit, Operasi, Teknologi dan Supervisory & Anti Fraud)
4
Executive Officer (Credit, Operations, Technology and Supervisory & Anti Fraud)
Staf Auditor Kredit
4
Credit Auditor Staff
Staf Auditor Operasi
6
Operations Auditor Staff
Staf Auditor Teknologi
4
Technology Auditor Staff
Staf Supervisory
2
Supervisory Staff
Staf Anti Fraud
1
Anti-Fraud Staff
Jumlah
22
Total
Independensi Internal Audit Independence of Internal Audit
Seluruh aktivitas audit yang dilakukan oleh Internal Audit All audit activities carried out by the Internal Audit of
Bank Artha Graha Internasional selalu berlandaskan pada Bank Artha Graha Internasional are consistently based
prinsip independensi, tanpa ada unsur intervensi dari on the principle of independence, free from any form
pihak mana pun yang mampu mempengaruhi kinerjanya. of intervention by any party that could influence its
performance.
Metode Audit Audit Methodology
Dalam melaksanakan audit, metode audit yang In conducting audits, the Internal Audit of Bank
digunakan Internal Audit Bank Artha Graha Internasional Artha Graha Internasional applies a risk-based
adalah metode risk based audit dengan menerapkan audit methodology, with audit activities focused on
fokus audit pada kegiatan dan transaksi yang memiliki operations and transactions that carry higher levels
risiko tinggi. of risk.
Tugas dan Tanggung Jawab Duties and Responsibilities
Internal Audit Bank memiliki tugas dan tanggung jawab The Bank’s Internal Audit has the following duties and
sebagai berikut: responsibilities:
1. Membantu tugas Direktur Utama dan Dewan 1. Assisting the President Director and the Board of
Komisaris dalam melakukan pengawasan dengan cara Commissioners in carrying out oversight functions
menjabarkan secara operasional baik perencanaan, by operationalizing audit planning, implementation,
pelaksanaan maupun pemantauan hasil audit; and monitoring of audit results;
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2. Membuat analisis dan penilaian di bidang keuangan, 2. Conducting analyses and assessments in the
akuntansi, operasional, dan kegiatan lain melalui areas of finance, accounting, operations, and other
audit; activities through audit engagements;
3. Mengidentifikasi segala kemungkinan untuk 3. Identifying opportunities to improve and enhance
memperbaiki dan meningkatkan efisiensi penggunaan the efficiency of the use of resources and funds;
sumber daya dan dana;
4. Memberikan saran perbaikan dan informasi yang 4. Providing recommendations for improvement and
objektif tentang kegiatan yang diperiksa pada semua objective information on the activities audited to all
tingkatan manajemen; dan levels of Management; and
5. Internal Audit harus memiliki tanggung jawab 5. Internal Audit is also responsible for upholding
terhadap profesi dengan selalu menerapkan prinsip professional standards by consistently applying
kerja yang cermat, seksama, dan tegas untuk prudent, diligent, and firm working principles in
melayani organisasi Bank Artha Graha Internasional serving the organization of Bank Artha Graha
dengan cara yang konsisten dengan berbagai norma Internasional, in a manner that is aligned with internal
audit intern dan Kode Etik. audit standards and the Code of Conduct.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Pelaksanaan kegiatan audit Internal Audit Bank diterapkan In 2025, Internal Audit activities of the Bank were
secara berkala pada Kantor Cabang dan Kantor Pusat carried out on a periodic basis at Branch Offices and
Non Operasional (KPNO). Adapun target pemeriksaan the Non-Operational Head Office. The audit plan for
untuk tahun 2025 adalah sejumlah 100 pemeriksaan 2025 targeted a total of 100 audit engagements, with
dengan capaian adalah sebanyak 99 pemeriksaan (99%). actual realization reaching 99 audits (99%).
Di tahun 2025, fokus kerja yang ingin dicapai Internal In 2025, the key areas of focus of Internal Audit were as
Audit adalah: follows:
1. Melaksanakan audit terhadap Kantor Cabang dan 1. Conduct audits of Branch Offices and Non-
Kantor Pusat Non Operasional (KPNO) sesuai dengan Operational Head Office units (KPNO) in accordance
rencana audit dengan fokus pemeriksaan pada with the audit plan, with a focus on high-risk findings
temuan berisiko tinggi dan temuan berulang; and recurring findings;
2. Meningkatkan standardisasi dan kualitas 2. Enhance the standardization and quality of audit
pemeriksaan; dan examinations; and
3. Meningkatkan kompetensi dan profesionalisme 3. Improve the competence and professionalism of
auditor. auditors.
Pelaksanaan rapat Satuan Kerja Audit Intern dengan The meetings of the Internal Audit Unit with the Board
Direksi, Dewan Komisaris, dan/atau Komite Audit of Directors, Board of Commissioners, and/or the Audit
dilaksanakan secara rutin dan berkala, seiring dengan Committee are conducted regularly in line with the
agenda Rapat Komite Audit. Dalam forum tersebut, Audit Committee meeting agenda. In these forums, the
disampaikan hasil pemantauan dan analisis atas temuan results of monitoring and analysis of audit findings are
audit, termasuk perkembangan tindak lanjut perbaikan, presented, including the progress of corrective follow-
guna memastikan efektivitas pengawasan terhadap up actions, to ensure the effectiveness of supervisory
pelaksanaan tindak lanjut oleh Direksi atas hasil audit oversight over the implementation by the Board of
atau pemeriksaan serta rekomendasi yang diberikan Directors of audit or examination results, as well as
oleh Satuan Kerja Audit Intern. recommendations provided by the Internal Audit Unit.
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Pengembangan Kompetensi Competency Development
Selama tahun 2025, Internal Audit telah mengikuti Throughout 2025, the Internal Audit function participated
program pengembangan kompetensi sebagai berikut: in the following competency development programs:
Pelatihan Pihak Penyelenggara Waktu Pelaksanaan
No.
Training Organizer Implementation Date
1 Training Project Integrasi LOS X BAG (Akulaku) Tim Fincloud & Tim Akulaku 17 Februari 2025
LOS X BAG Integration Project Training (Akulaku) Fincloud Team & Akulaku Team February 17, 2025
2 Refreshment Setup Product (Tabungan, Deposito, Fortress Data Services 22 Maret 2025
dan Loan) - Upgrade T24 R23 March 22, 2025
Product Setup Refreshment (Savings, Deposits, and
Loans) – T24 R23 Upgrade
3 Refreshment & Resertifikasi CAFM AAFM 21 April 2025
CAFM Refreshment & Recertification April 21, 2025
4 Refreshment SMR (Batch 2) Risk Management Risiko Manajemen Gagasan 16 April 2025
Certification (SMR) Refreshment – Batch 2 (RMG) April 16, 2025
5 Strengthening Talent for Artha Graha's Rise Red Avenue (Sofyan Hadi) & LPPI 30 Mei 2025
(Christian Adrian) May 30, 2025
6 Motivation for Talent : Decode & Connect - BAGI Self Red Avenue (Sofyan Hadi & 21 Juni 2025
Awareness Challenge Ardian Rangga) June 21, 2025
7 Climate Risk Management & Scenario Analysis Yensen Aliamin & Tim Resilience 5 Juli 2025
(CRMS) Development Initiative (RDI) July 5, 2025
8 Motivation for Talent : Motivational & People Syarel Titaley 20 September 2025
Development September 20, 2025
9 Refreshment Sertifikasi Audit Level Manager (Jenjang Refreshment Sertifikasi Audit 23 September 2025
7) Level Manager (Jenjang 7) September 23, 2025
Audit Certification Refreshment – Manager Level Audit Certification Refreshment
(Level 7) – Manager Level (Level 7)
10 Resertifikasi Audit Level Manager (Jenjang 7) LSPP 25 September 2025
Audit Manager Level Recertification (Level 7) September 25, 2025
11 Remittance Swift Iso 2022 PT Trengginas Daya Insani 15 November 2025
November 15, 2025
AKUNTAN PUBLIK
PUBLIC ACCOUNTANT
Pada tahun 2025, Bank Artha Graha Internasional In 2025, Bank Artha Graha Internasional once again
kembali melakukan pemilihan dan penunjukan Kantor conducted the selection and appointment of a Public
Akuntan Publik untuk melaksanakan audit terhadap Accounting Firm to audit the Bank’s Financial Statements
Laporan Keuangan Tahun Buku 2025. Hal tersebut for the fiscal year 2025. This was carried out in order
dilakukan dalam rangka memenuhi ketentuan Peraturan to comply with Financial Services Authority Regulation
Otoritas Jasa Keuangan No. 37/POJK.03/2019 tentang No. 37/POJK.03/2019 concerning Transparency and
Transparansi dan Publikasi Laporan Bank. Auditor Publication of Bank Reports. The appointed External
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Eksternal yang ditunjuk diwajibkan mampu memberikan Auditor is required to provide accountable, independent,
informasi dan data yang akuntabel, independen, dan and fair information and data, particularly with respect
wajar, khususnya atas aspek keuangan, operasional, dan to financial, operational, and regulatory compliance
kepatuhan terhadap peraturan yang berlaku. aspects.
Audit Eksternal dilakukan oleh pihak independen yang The external audit is conducted by an independent party
telah memenuhi persyaratan untuk memastikan bahwa that meets the applicable requirements to ensure that
pencatatan akuntansi Bank diwajibkan melakukan the Bank’s accounting records are properly maintained.
pelaporan profil Risiko Bank. Laporan profil risiko The Bank is also required to prepare and report its Risk
tersebut mencakup penilaian terhadap Risiko Inheren Profile, which includes an assessment of Inherent Risk
dan penilaian terhadap Kualitas Penerapan Manajemen and an evaluation of the Quality of the Implementation
Risiko Bank, yang disusun sesuai dengan ketentuan of Risk Management. Such reports are prepared in
Pernyataan Standar Akuntansi dan Keuangan (PSAK) dan accordance with the applicable Indonesian Financial
laporan yang disiapkan menyajikan posisi keuangan dan Accounting Standards (PSAK) and are intended to fairly
hasil usaha secara wajar serta operasional usaha yang present the Bank’s financial position and operating
dijalankan Bank tidak menyalahi ketentuan Regulasi yang results, as well as to ensure that the Bank’s business
berlaku. operations comply with prevailing regulations.
Penunjukan Kantor Akuntan Publik Bank Artha Graha The appointment of the Public Accounting Firm for Bank Artha
Internasional tahun buku 2025 ditetapkan melalui Graha Internasional for the fiscal year 2025 was approved
RUPS Tahunan berdasarkan rekomendasi dari Dewan at the Annual General Meeting of Shareholders, based on
Komisaris dan Komite Audit sesuai Peraturan Otoritas the recommendation of the Board of Commissioners and
Jasa Keuangan No. 09/POJK.09/2023 yang ditunjuk the Audit Committee, in accordance with Financial Services
untuk mengaudit Laporan Keuangan Bank. Authority Regulation No. 09/POJK.09/2023, to audit the Bank’s
Financial Statements.
Penunjukan Akuntan Publik Appointment of Public Accountant
Melalui RUPS Tahunan pada tanggal 26 Juni 2025, Through the Annual General Meeting of Shareholders
Perusahaan memperoleh persetujuan pemegang saham held on June 26, 2025, the Company obtained
atas penunjukan kembali Kantor Akuntan Publik Kanaka shareholder approval for the reappointment of Public
Puradiredja, Suhartono untuk melaksanakan audit atas Accounting Firm Kanaka Puradiredja, Suhartono to
buku-buku Perseroan Tahun Buku yang berakhir pada conduct the audit of the Company’s books for the fiscal
tanggal 31 Desember 2025, serta menetapkan jumlah year ended December 31, 2025, as well as to determine
honorarium dan persyaratan lain sehubungan dengan the audit fee and other terms and conditions related
penunjukan AP dan KAP tersebut dengan memperhatikan to the appointment of the Public Accountant and
rekomendasi dari Komite Audit. the Public Accounting Firm, taking into account the
recommendation of the Audit Committee.
Penunjukan tersebut dilakukan secara independen yang The appointment was carried out independently and
tidak memiliki benturan kepentingan dengan Bank, untuk free from any conflict of interest with the Bank, for the
mengaudit Laporan Keuangan Bank, dan telah sesuai purpose of auditing the Bank’s Financial Statements,
dengan standar profesional, perjanjian kerja, dan ruang and was in compliance with professional standards, the
lingkup audit. engagement agreement, and the agreed audit scope.
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Adapun kronologis penunjukan Kantor Akuntan Publik The following sets out the chronology of the appointment
dan Akuntan Publik dalam 5 (lima) tahun terakhir adalah of the Public Accounting Firm and the Public Accountant
sebagai berikut: in the last 5 (five) years:
Nama Akuntan (Partner
Tahun Kantor Akuntan Publik Penanggung Jawab) Izin KAP
Year Public Accounting Firm Name of Accountant (Partner in Public Accounting Firm License
Charge)
KAP Kanaka Puradiredja, Florus Daeli, S.E., Ak., MM., CA., STTD.KAP-00034/PM.22/2017 tanggal 18
Suhartono CPA., CRA., CLI., CFI., CACP., ASEAN Oktober 2017
2025
CPA STTD.KAP-00034/PM.22/2017 dated October
18, 2017
KAP Kanaka Puradiredja, Ahmad Nadhif Thoyyibin, S.E., Ak., STTD.KAP-00034/PM.22/2017 tanggal 18
Suhartono S.H., M.Ak., CA., CPA., ASEAN CPA Oktober 2017
2024
STTD.KAP-00034/PM.22/2017 dated October
18, 2017
KAP Kanaka Puradiredja, Harris Siregar, SE.,Ak., CA., CPA, STTD.KAP-00034/PM.22/2017 tanggal 18
Suhartono ASEAN CPA., BKP Oktober 2017
2023
STTD.KAP-00034/PM.22/2017 dated October
18, 2017
KAP Kanaka Puradiredja, Harris Siregar, SE.,Ak., CA., CPA, STTD.KAP-00034/PM.22/2017 tanggal 18
Suhartono ASEAN CPA., BKP Oktober 2017
2022
STTD.KAP-00034/PM.22/2017 dated October
18, 2017
KAP Kanaka Puradiredja, Harris Siregar, SE.,Ak., CA., CPA, STTD.KAP-00034/PM.22/2017 tanggal 18
Suhartono ASEAN CPA., BKP Oktober 2017
2021
STTD.KAP-00034/PM.22/2017 dated October
18, 2017
Jasa Lain dan Biaya Yang Diberikan Kantor Other Services and Fees Provided by the
Akuntan Publik dan Akuntan Publik Public Accounting Firm and the Public
Accountant
Kantor Akuntan Publik dan Akuntan Publik tidak The Public Accounting Firm and the Public Accountant
memberikan jasa lain selain audit laporan keuangan did not provide any services other than the audit of the
tahunan pada tahun buku berakhir. annual financial statements for the fiscal year ended.
Koordinasi Auditor Eksternal dan Komite Coordination between the External Auditor
Audit and the Audit Committee
Penunjukan Kantor Akuntan Publik Independen Bank The appointment of the independent Public Accounting
Artha Graha Internasional telah sesuai dengan prosedur Firm of Bank Artha Graha Internasional was carried out in
yang diatur oleh regulator yang disahkan dalam accordance with procedures stipulated by the regulator
RUPS Tahunan berdasarkan rekomendasi dari Komite and was approved at the Annual General Meeting of
Audit. Komite Audit senantiasa memberikan saran, Shareholders based on the recommendation of the
rekomendasi, dan pendapat yang bersifat independen Audit Committee. The Audit Committee consistently
terkait permasalahan yang dihadapi. Selain itu, hasil provides independent advice, recommendations, and
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pendampingan dan pengawasan secara intensif yang opinions on matters encountered. In addition, the results
dilakukan akan dilaporkan kepada Direksi Bank. of the intensive assistance and oversight conducted are
reported to the Bank’s Board of Directors.
FUNGSI KEPATUHAN
COMPLIANCE FUNCTION
Bank telah membentuk Satuan Kerja Kepatuhan atau The Bank has established a Compliance Work Unit
Divisi Kepatuhan sebagai unit yang bersifat independen or Compliance Division as an independent unit that
dan berfungsi untuk mendukung pelaksanaan tugas functions to support the implementation of the duties
Direktur yang membawahkan Fungsi Kepatuhan. Unit ini of the Director in charge of the Compliance Function.
bertanggung jawab langsung kepada Direktur dimaksud This unit reports directly to the relevant Director and
dan dipimpin oleh Kepala Divisi Kepatuhan yang telah is led by a Head of Compliance Division who meets
memenuhi persyaratan sebagaimana diatur dalam the requirements as stipulated in Financial Services
Peraturan Otoritas Jasa Keuangan No. 46/POJK.03/2017 Authority Regulation No. 46/POJK.03/2017 dated July 12,
tanggal 12 Juli 2017 tentang Pelaksanaan Fungsi 2017 concerning the Implementation of the Compliance
Kepatuhan Bank Umum. Function of Commercial Banks.
Dalam menjalankan tugasnya, Direktur Kepatuhan In carrying out its duties, the Compliance Director
bersama Divisi Kepatuhan wajib menjunjung tinggi together with the Compliance Division is required to
prinsip independensi dalam memberikan pendapat, uphold the principle of independence in providing
serta tidak berpihak pada kepentingan pihak mana pun opinions and must not be influenced by the interests
di luar kepentingan Bank. Selain itu, seluruh pejabat dan of any party other than the interests of the Bank. In
staf pada Satuan Kerja Kepatuhan wajib memelihara addition, all officers and staff within the Compliance
integritas, menjaga kerahasiaan informasi yang diperoleh, Work Unit are required to maintain integrity, safeguard
dan dilarang memanfaatkannya untuk kepentingan the confidentiality of information obtained, and are
pribadi atau kelompok. prohibited from using such information for personal or
group interests.
Untuk memastikan objektivitas pelaksanaan fungsi To ensure objectivity in the implementation of the
kepatuhan, pejabat dan staf pada Satuan Kerja compliance function, officers and staff of the Compliance
Kepatuhan tidak diperkenankan menduduki posisi yang Work Unit are not permitted to hold positions that may
menimbulkan conflict of interest. Batasan (limit) terkait give rise to conflicts of interest. The limits related to
hal tersebut ditetapkan secara jelas dan disetujui oleh such matters are clearly stipulated and approved by the
Komite Manajemen Risiko. Risk Management Committee.
Dasar Hukum Legal Basis
Pelaksanaan tugas dan tanggung jawab Fungsi Kepatuhan The implementation of the duties and responsibilities of
Bank Artha Graha Internasional dilaksanakan sesuai the Compliance Function of Bank Artha Graha Internasional
dengan ketentuan Peraturan Otoritas Jasa Keuangan No. is carried out in accordance with Financial Services
46/POJK.03/2017 tentang Pelaksanaan Fungsi Kepatuhan Authority Regulation No. 46/POJK.03/2017 concerning the
Bank Umum. Implementation of the Compliance Function of Commercial
Banks.
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Pedoman dan Tata Tertib Kerja Fungsi Compliance Function Guidelines
Kepatuhan
Pedoman terkait tata kerja fungsi Kepatuhan Bank The operational guidelines for the Bank’s Compliance
tertuang dalam Pedoman Tata Kerja Direktorat Function are stipulated in the Compliance Directorate
Compliance No. 10100.05.0 tanggal 28 Februari 2023 Work Guidelines No. 10100.05.0 dated February 28, 2023,
tentang Pedoman Tata Kerja Sub Direktorat Compliance concerning the Work Guidelines of the Compliance and
dan APU PPT. APU PPT Sub-Directorate.
Profil Kepala Satuan Kerja Kepatuhan Profile of the Head of the Compliance Work
Unit
Nama Edriwan Meidikara
Name
Jabatan Deputy Director Compliance
Position Deputy Director of Compliance
Dasar Hukum Penunjukan No. SK-MT/HC/0546/X/2025 tanggal 9 Oktober 2025
Legal Basis of Appointment No. SK-MT/HC/0546/X/2025 dated October 9, 2025
Usia 46 tahun
Age 46 years old
Kewarganegaraan dan Domisili Warga Negara Indonesia, Jakarta
Nationality and Domicile Indonesian citizen, Jakarta
Riwayat Pendidikan • Sarjana Manajemen di STIE Perbanas Jakarta (2003); dan
Education • Magister Manajemen di ABFI Perbanas Jakarta (2013).
• Bachelor’s Degree in Management from STIE Perbanas Jakarta (2003); and
• Master’s Degree in Management from ABFI Perbanas Jakarta (2013).
Riwayat Pekerjaan • Kepala Seksi Kredit Konsumer & UMKM (2013);
Work Experience • Staf Wilayah 9 (2014);
• Senior Credit Procedure (2017);
• Executive Officer Sistem Prosedur Kredit & SDM (2019);
• Executive Officer Sistem Prosedur (2020);
• Executive Officer Sistem Prosedur Operation, SDM, Kredit & Treasury (2021);
• Executive Officer Service & Quality (2022); dan
• Deputy Director Operation 1 (2023).
• Head of Consumer & MSME Credit Section (2013);
• Regional Staff–Region 9 (2014);
• Senior Credit Procedure (2017);
• Executive Officer of Credit Procedures & Human Resources Systems (2019);
• Executive Officer of Systems & Procedures (2020);
• Executive Officer of Operations, Human Resources, Credit & Treasury Systems &
Procedures (2021);
• Executive Officer of Service & Quality (2022); and
• Deputy Director of Operation 1 (2023).
Strategi Fungsi Kepatuhan Compliance Function Strategy
1. Meningkatkan prinsip kehati-hatian (prudential 1. Enhancing the application of prudential principles
principles) dan prinsip kepatuhan (compliance and compliance principles in the development of
principles) dalam pengembangan kegiatan usaha business activities and operations through digital
dan operasional melalui layanan perbankan digital banking services and other services, in a proper and
(digital banking) dan layanan lainnya dengan baik dan correct manner and in accordance with applicable
benar sesuai ketentuan berlaku; regulations;
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2. Mematuhi seluruh peraturan perbankan yang 2. Complying with all prevailing banking regulations
berlaku, dalam meminimalkan risiko kepatuhan yang in order to minimize compliance risk related to the
berkaitan dengan kegiatan usaha dan operasional Bank’s business activities and operations, particularly
Bank khususnya layanan perbankan digital (digital digital banking services; and
banking); dan
3. Kepatuhan merupakan tanggung jawab seluruh 3. Compliance is the responsibility of all employees
karyawan unit kerja pada Bank, sehingga setiap across all work units within the Bank. Accordingly,
jenjang tingkatan organisasi pada seluruh kegiatan each level of the organizational structure involved
usaha Bank memiliki tanggung jawab masing- in the Bank’s business activities bears responsibility
masing terhadap terciptanya budaya kepatuhan for fostering a compliance culture. In this regard,
(compliance culture), sedangkan Satuan Kerja the Compliance Work Unit, as a supporting unit
Kepatuhan sebagai supporting unit dan strategic and strategic business partner, carries out the
business partner melaksanakan fungsi kepatuhan Bank’s compliance function by supporting and
Bank dalam mendukung budaya kepatuhan untuk strengthening the compliance culture and effectively
mengelola risiko kepatuhan dengan baik dengan managing compliance risk, including through ongoing
melakukan reminder kembali. reminders.
Tugas dan Tanggung Jawab Duties and Responsibilities
Fungsi Kepatuhan Bank memiliki tugas dan tanggung The Bank’s Compliance Function has the following duties
jawab sebagai berikut: and responsibilities:
1. Merumuskan strategi dalam mendorong terciptanya 1. Formulating strategies to promote the establishment
budaya kepatuhan, dengan melakukan langkah- of a compliance culture by taking measures to
langkah untuk mendukung terciptanya budaya support compliance across all of the Bank’s business
kepatuhan pada seluruh aktivitas usaha bank pada activities at every organizational level;
setiap jenjang organisasi;
2. Memastikan bahwa seluruh kebijakan, ketentuan, 2. Ensuring that all policies, regulations, systems,
sistem dan prosedur serta kegiatan usaha bank sesuai procedures, and business activities of the Bank
ketentuan Otoritas atau regulator serta perundang- comply with the provisions of the relevant authorities
undangan yang berlaku, dengan melakukan penilaian or regulators and applicable laws and regulations,
dan evaluasi efektivitas, kecukupan dan kesesuaian through assessments and evaluations of the
kebijakan ketentuan, sistem dan prosedur yang effectiveness, adequacy, and alignment of the Bank’s
dimiliki Bank; policies, regulations, systems, and procedures;
3. Melakukan tindakan pencegahan agar kebijakan atau 3. Taking preventive measures to ensure that policies
keputusan yang diambil Direksi tidak menyimpang or decisions made by the Board of Directors do not
dari ketentuan berlaku, dengan melakukan review deviate from applicable regulations, including by
atau kajian kepatuhan terhadap aktivitas/produk conducting compliance reviews or assessments of
yang akan diterbitkan; activities and/or products to be launched;
4. Melakukan analisis secara rutin dan memberi 4. Conducting regular analyses and providing input
masukan terhadap regulasi baru yang berdampak to management on new regulations that have a
signifikan terhadap Bank Artha Graha Internasional significant impact on Bank Artha Graha Internasional,
kepada manajemen dan tindak lanjutnya; as well as monitoring the follow-up actions;
5. Memastikan terkait kesiapan atas pengembangan, 5. Ensuring readiness related to the development,
perubahan status dan penutupan jaringan kantor; change of status, and closure of branch office
networks;
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6. Memantau terhadap pemenuhan rasio kepatuhan 6. Monitoring the fulfillment of compliance ratios in
dalam rangka prinsip kehati-hatian Bank; support of the Bank’s prudential principles;
7. Melakukan pengawasan kegiatan penyelesaian 7. Supervising the handling and resolution of customer
pengaduan Nasabah; complaints;
8. Melakukan monitoring dan reminder terhadap 8. Monitoring and issuing reminders regarding the
penyampaian seluruh kepatuhan pelaporan kepada timely submission of all compliance reports to Bank
Bank Indonesia atau Otoritas Jasa Keuangan yang Indonesia or the Financial Services Authority (OJK)
dilaksanakan oleh unit kerja terkait, sesuai dengan by the relevant work units, in accordance with the
waktu yang ditetapkan; dan stipulated deadlines; and
9. Memastikan kepatuhan Bank terhadap komitmen 9. Ensuring the Bank’s compliance with commitments
yang telah disepakati oleh Bank dengan Otoritas agreed upon between the Bank and the relevant
pengawasan yang berwenang. supervisory authorities.
Pelaksanaan Program Kerja Fungsi Kepatuhan Implementation of the Compliance Function Work
Program
1. Pemantauan terhadap pencapaian RBB sebagai 1. Monitoring the achievement of the RBB as a
wujud terlaksananya komitmen pencapaian sesuai manifestation of the Bank’s commitment to achieving
dengan strategi yang ditetapkan dalam RBB. the targets set out in the RBB strategy.
2. Penyusunan kebijakan, ketentuan, sistem, dan 2. Ensuring that the preparation of internal policies,
prosedur internal serta kegiatan usaha yang dilakukan regulations, systems, procedures, and business
oleh bank telah sesuai dengan ketentuan Bank activities carried out by the Bank complies with the
Indonesia, Otoritas Jasa Keuangan dan peraturan provisions of Bank Indonesia, the Financial Services
perundang-undangan yang berlaku. Authority (OJK), and applicable laws and regulations.
3. Mengelola risiko kepatuhan dalam pelaksanaan 3. Managing compliance risk in the implementation
praktek tata kelola bank yang sehat dalam memantau of sound bank governance practices by monitoring
pelaksanaan perkreditan maupun operasional untuk credit and operational activities to minimize
menekan risiko kerugian yang terjadi akibat adanya potential losses arising from practices that do not
pelaksanaan yang tidak sesuai prosedur berlaku. comply with established procedures.
4. Pemantauan terhadap pemenuhan komitmen Bank 4. Monitoring the fulfillment of the Bank’s commitments
kepada Otoritas Jasa Keuangan, Bank Indonesia to the Financial Services Authority (OJK), Bank
maupun Otoritas lain yang berwenang. Indonesia, and other relevant regulatory authorities.
5. Memberikan pemahaman kepada seluruh karyawan 5. Providing awareness and understanding to all
atas pelaksanaan program APU-PPT dalam mengenal employees regarding the implementation of the
profil nasabah (know your customer) untuk mencegah APU–PPT program, particularly in recognizing
penyalahgunaan atas pembukaan rekening untuk customer profiles (Know Your Customer/KYC), in
tindakan penipuan oleh nasabah. order to prevent misuse of account openings for
fraudulent activities by customers.
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
PROGRAM APU, PPT & PPPSPM
AML, CTF & PF-WMD PROGRAM
Penerapan Program Anti Pencucian Uang (APU), Pencegahan The implementation of the Anti-Money Laundering (AML),
Pendanaan Terorisme (PPT), dan Pencegahan Pendanaan Counter-Terrorism Financing (CTF), and Prevention of
Proliferasi Senjata Pemusnah Massal (PPSPM) merupakan Proliferation Financing of Weapons of Mass Destruction
kewajiban yang harus dilaksanakan oleh Bank dalam setiap (PF-WMD) programs is a mandatory obligation that must
hubungan usaha dengan calon nasabah maupun pengguna be carried out by the Bank in every business relationship
jasa. with prospective customers and service users.
Secara operasional, penerapan Program APU, PPT, dan Operationally, the implementation of the AML, CFT, and PF-
PPSPM di Bank telah diatur secara komprehensif melalui WMD programs at the Bank is comprehensively regulated
Kebijakan, Standar Prosedur, serta Petunjuk Teknis APU, through Policies, Standard Operating Procedures, and
PPT, dan PPSPM yang menjadi pedoman bagi seluruh unit Technical Guidelines on AML, CFT, and PF-WMD, which serve
kerja terkait. as guidance for all relevant work units.
Tujuan utama penerapan program ini adalah untuk mencegah The primary objective of implementing these programs is
serta melindungi Bank dari potensi penyalahgunaan sebagai to prevent and protect the Bank from potential misuse as a
sarana tindak pidana pencucian uang dan pendanaan means for money laundering and terrorism financing crimes,
terorisme, termasuk pendanaan proliferasi senjata pemusnah including the financing of the proliferation of weapons of mass
massal, baik secara langsung maupun tidak langsung oleh destruction, whether directly or indirectly, by parties involved
pihak-pihak yang terlibat dalam kegiatan kejahatan tersebut. in such criminal activities.
Dasar Hukum Legal Basis
Pembentukan unit kerja APU PPT Bank dilakukan dengan The establishment of the AML and CFT work unit of
berpedoman kepada: the Bank is carried out with reference to the following
regulations:
1. Surat Edaran Otoritas Jasa Keuangan No. 32/ 1. Financial Services Authority Circular Letter No. 32/
SEOJK.03/2017 tentang Penerapan Program Anti SEOJK.03/2017 concerning the Implementation of
Pencucian Uang dan Pencegahan Pendanaan Anti-Money Laundering and Counter-Terrorism
Terorisme di Sektor Perbankan; dan Financing Programs in the Banking Sector; and
2. Peraturan Otoritas Jasa Keuangan No. 8 Tahun 2023 2. Financial Services Authority Regulation No. 8 of 2023
tanggal 14 Juni 2023 tentang Penerapan Program Anti dated June 14, 2023 concerning the Implementation
Pencucian Uang, Pencegahan Pendanaan Terorisme, of Anti-Money Laundering, Counter-Terrorism
dan Pencegahan Pendanaan Proliferasi Senjata Financing, and Prevention of Proliferation Financing
Pemusnah Massal Di Sektor Jasa Keuangan. of Weapons of Mass Destruction Programs in the
Financial Services Sector.
Pedoman APU, PPT & PPPSPM AML, CTF & PF-WMD Guidelines
Penyusunan pedoman APU, PPT & PPPSPM tertuang dalam The formulation of the AML, CTF, and PF-WMD guidelines is
Surat Edaran Operasi No. 138.10.2 tanggal 23 Desember stipulated in Operations Circular Letter No. 138.10.2 dated
2024 tentang Anti Pencucian Uang, Pencegahan Pendanaan December 23, 2024 concerning Anti-Money Laundering,
Terorisme, dan Pencegahan Pendanaan Proliferasi Senjata Counter-Terrorism Financing, and the Prevention of
Pemusnah Massal (APU, PPT & PPPSPM). Proliferation Financing of Weapons of Mass Destruction
(AML, CTF & PF-WMD).
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Penerapan APU, PPT & PPPSPM Implementation of AML, CTF & PF-WMD
Pelaksanaan APU, PPT & PPPSPM Bank Artha Graha The implementation of AML, CTF & PF-WMD at Bank
Internasional mengacu pada 5 (lima) pilar yaitu: Artha Graha Internasional refers to the following 5 (five)
pillars:
1. Pengawasan Aktif Dewan Komisaris dan Direksi 1. Active Oversight by the Board of Commissioners and the
Board of Directors
Fungsi pelaksanaan, pengawasan, serta penerapan The implementation, supervision, and application of AML,
APU, PPT & PPPSPM telah dilakukan oleh pengurus CTF & PF-WMD have been carried out by the governing
dengan memberikan rekomendasi terhadap Laporan bodies through the provision of recommendations on the
Triwulan yang disampaikan oleh Unit Kerja APU PPT. Quarterly Reports submitted by the AML–CTF Work Unit.
2. Kebijakan dan Prosedur 2. Policies and Procedures
Penerapan program APU, PPT & PPPSPM tertuang The implementation of the AML, CTF & PF-WMD program is
dalam Surat Edaran Operasi No. 138.10.2 tanggal stipulated in Operations Circular Letter No. 138.10.2 dated
23 Desember 2024 tentang Anti Pencucian Uang, December 23, 2024 concerning Anti-Money Laundering,
Pencegahan Pendanaan Terorisme, dan Pencegahan Counter-Terrorism Financing, and the Prevention of
Pendanaan Proliferasi Senjata Pemusnah Massal (APU, Proliferation Financing of Weapons of Mass Destruction
PPT & PPPSPM) yang pelaksanaannya terus dilaksanakan (AML, CTF & PF-WMD). The implementation of this program
secara bertahap, konsisten, serta berkesinambungan: is carried out gradually, consistently, and on a continuous
basis, including:
a. Penomoran Customer Identification File (CIF) a. Customer Identification File (CIF) numbering with
nasabah dengan menganut single CIF; single CIF;
b. Kelengkapan data nasabah baru pada system b. Completeness of new customer data in the
core banking dan pembaruan data nasabah; core banking system and periodic updating of
customer data;
c. Pengawasan dan monitoring terhadap transaksi c. Supervision and monitoring of customer financial
keuangan nasabah untuk mendeteksi transaksi transactions to detect suspicious financial
keuangan mencurigakan; dan transactions; and
d. Pengawasan dan monitoring nasabah berisiko d. Supervision and monitoring of high-risk customers.
tinggi (high risk customer).
3. Pengendalian Internal 3. Internal Control
Pemeriksaan rutin dilaksanakan oleh Internal Audit guna Routine examinations are conducted by Internal Audit to
melihat efektivitas pelaksanaan program APU PPT pada assess the effectiveness of the implementation of the AML
kantor cabang dan kantor pusat. Hasil pemeriksaan and CTF program at branch offices and the Head Office.
disampaikan dalam bentuk Laporan Hasil Pemeriksaan, The results of such examinations are presented in Audit
dimana setiap temuan akan ditindaklanjuti oleh Unit Kerja Reports, with each finding to be followed up by the AML–
APU PPT, unit kerja terkait di Kantor Pusat dan kantor CTF Work Unit, relevant work units at the Head Office, and
cabang terkait. the relevant branch offices.
4. Sistem Informasi Manajemen 4. Management Information System
Bank senantiasa mengembangkan sistem informasi The Bank continuously develops information systems
yang dapat mengidentifikasi, menganalisis, memantau, capable of identifying, analyzing, monitoring, and providing
dan menyediakan laporan secara efektif dan efisien. reports effectively and efficiently. Such management
Sistem informasi manajemen tersebut mengidentifikasi information systems identify customer characteristics
karakteristik nasabah dan pola transaksi yang dilakukan and transaction patterns, which are then aligned with
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untuk kemudian disesuaikan dengan kebutuhan internal internal and external requirements. Currently, the Bank
maupun eksternal. Saat ini, Bank sudah mempunyai has implemented a new system known as the AML–CTF
sistem baru yang disebut aplikasi APU PPT yang telah application, which has been in use since early February
diimplementasikan pada awal bulan Februari 2021. 2021.
5. Human Capital dan Pelatihan 5. Human Capital and Training
Pelatihan APU, PPT & PPPSPM terus dilakukan secara AML, CTF & PF-WMD training is conducted on an ongoing
berkesinambungan untuk semua karyawan. Sedangkan basis for all employees. For employees who interact
untuk karyawan yang berhadapan langsung dengan directly with customers and operational staff directly
nasabah dan karyawan pelaksana yang terkait langsung involved in the implementation of Anti-Money Laundering
dengan pelaksanaan penerapan Anti Pencucian Uang and Counter-Terrorism Financing, regular training is
dan Pencegahan Pendanaan Terorisme, pelatihan rutin conducted in the form of refreshment programs.
dilakukan dalam bentuk refreshment.
Program Kerja APU PPT Tahun 2025 AML CFT Work Program in 2025
1. Menyampaikan laporan terkait APU-PPT (LTKT– 1. Submitting reports related to AML–CFT (LTKT–Cash
Laporan Transaksi Keuangan Tunai, LTKM–Laporan Financial Transaction Reports, LTKM–Suspicious
Transaksi Keuangan Mencurigakan, LTKL–Laporan Financial Transaction Reports, LTKL–Cross-Border
Transaksi Dana dari dan ke Luar Negeri) dan Laporan Fund Transfer Reports) and Sipesat reports to PPATK;
Sipesat kepada PPATK;
2. Penilaian risiko TPPU-TPPT berdasarkan Risk Based 2. Conducting Money Laundering and Terrorism
Approach (RBA); Financing Risk Assessments (TPPU–TPPT) based on
the Risk-Based Approach (RBA);
3. Pengkinian data nasabah; dan 3. Updating customer data; and
4. Sosialisasi APU-PPT kepada seluruh karyawan secara 4. Conducting ongoing AML–CFT socialization and
berkelanjutan. awareness programs for all employees.
Pengembangan Kompetensi Terkait APU Competency Development Related to AML
PPT CFT
PPATK PPATK
1. Program Monitoring Berbasis Risiko Tindak Pidana 1. 2025 Risk-Based Monitoring Program for Money
Pencucian Uang dan Tindak Pidana Pendanaan Laundering and Terrorist Financing Crimes Arising
Terorisme dari Tindak Pidana Siber tahun 2025; from Cybercrimes;
2. Penyampaian informasi penggunaan aplikasi SIPESAT 2. Presentation on the use of the SIPESAT version 3.0
versi 3.0; application;
3. Sosialisasi Implementasi Aplikasi SIPESAT versi 3.0; 3. Outreach on the implementation of the SIPESAT
version 3.0 application;
4. Diseminasi Peraturan Presiden Nomor 88 Tahun 4. Dissemination of Presidential Regulation No. 88 of
2025: Penguatan Komite TPPU dalam Upaya Disrupsi 2025: Strengthening the Anti-Money Laundering
Kejahatan Judi Online dan Pencucian Uang di Committee in Efforts to Disrupt Online Gambling and
Indonesia; Money Laundering Crimes in Indonesia;
5. Diseminasi Hasil Penilaian Financial Integrity Rating 5. Dissemination of the Results of the 2025 Financial
on Money Laundering and Terrorist Financing (FIR on Integrity Rating on Money Laundering and Terrorist
ML/TF) Tahun 2025; dan Financing (FIR on ML/TF); and
6. Launching FIR on ML/TF Tahun 2025. 6. Launch of the 2025 FIR on ML/TF.
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OJK OJK
1. Memutus Mata Rantai Scam: Sinergi dan Strategi 1. Breaking the Scam Chain: Synergy and Consumer
Perlindungan Konsumen Sektor Keuangan; Protection Strategies in the Financial Sector;
2. Penguatan Implementasi Program APU, PPT, dan 2. Strengthening the Implementation of AML, CFT, and
PPPSPM pada Lembaga Penunjang Pasar Modal dan Anti-Money Laundering and Counter-Terrorist Financing
Layanan Urun Dana; Programs at Capital Market Support Institutions and
Crowdfunding Service Providers;
3. Sosialisasi POJK Nomor 24 Tahun 2025 tentang 3. Outreach on OJK Regulation No. 24 of 2025 on
Pengelolaan Rekening pada Bank Umum; Account Management at Commercial Banks;
4. Sosialisasi APOLO Modul TPPU, TPPT dan/atau PPSPM; 4. Dissemination of APOLO Modules on TPPU, TPPT,
and/or PPSPM;
5. Sosialisasi Sistem dan SPO Indonesia Anti-Scam 5. Dissemination of the Indonesia Anti-Scam Centre
Centre (IASC); dan (IASC) System and Standard Operating Procedures
(SOPs); and
6. Sosialisasi Pengembangan SIGAP Tahun 2025. 6. Dissemination of the 2025 SIGAP Development.
The Infinity The Infinity
1. Training penerapan program APU PPT dan PPSPM 1. Training on the implementation of APU, PPT, and PPSPM
berdasarkan POJK No. 8 tahun 2023. programs based on OJK Regulation No. 8 of 2023.
FATF FATF
1. FATF Webinar–Complex Proliferation Financing and 1. FATF Webinar–Complex Proliferation Financing and
Sanctions Evasion Schemes. Sanctions Evasion Schemes.
FKDKP FKDKP
1. Rapat Koordinasi dan Sosialisasi Mengenai Dukungan dan 1. Coordination Meeting and Socialization Regarding
Partisipasi Gernas 23 Tahun APU PPT & PPSPM bersama Support and Participation in the 2023 National Campaign
Perwakilan Pihak Pelapor; for APU PPT & PPSPM with Representatives of Reporting
Entities;
2. Pelatihan Identifikasi Transaksi Keuangan Mencurigakan 2. Training on Identifying Suspicious Financial Transactions
dan Penentuan Indikasi Tindak Pidana Asal; and Determining Indications of Underlying Criminal Acts;
3. FGD : Penyusunan IRA APU PPT dan PPSPM; 3. FGD: Development of the APU PPT and PPSPM Internal
Risk Assessment (IRA);
4. Meeting Bidang Regulasi dan Kebijakan terkait Rekening 4. Meeting on Regulation and Policy Regarding Dormant
Dormant; Accounts;
5. Pembekalan Materi dan Uji Sertifikasi APU PPT & PPPSPM 5. Training Materials and Certification Exam for APU PPT &
Jenjang 6; dan PPSPM Level 6; and
6. Memahami Pentingnya Integritas dalam Pengelolaan 6. Understanding the Importance of Integrity in Financial
Lembaga Keuangan. Institution Management.
Lexis Nexis Lexis Nexis
1. Bankers Almanac 180-Year Celebration Roadshow- 1. Bankers Almanac 180-Year Celebration Roadshow-
Indonesia. Indonesia.
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BAGI BAGI
1. Effective Implementation of Compliance & AML Function. 1. Effective Implementation of Compliance & AML Functions.
SISTEM PENGENDALIAN INTERNAL
INTERNAL CONTROL SYSTEM
Sistem pengendalian internal merupakan suatu mekanisme The internal control system is a supervisory mechanism
proses pengawasan yang ditetapkan oleh Bank Artha Graha established and implemented by Bank Artha Graha
Internasional secara berkesinambungan dan dirancang untuk Internasional on an ongoing basis and designed to provide
dapat memberikan keyakinan yang sesuai dengan pencapaian reasonable assurance with respect to the achievement of
seperti: the following objectives:
1. Pengendalian kegiatan operasional yang efektif dan 1. Effective and efficient control of operational activities;
efisien;
2. Pengendalian keuangan dan keandalan laporan 2. Financial control and the reliability of financial
keuangan; reporting;
3. Ketaatan dan kepatuhan terhadap hukum dan 3. Compliance with applicable laws and regulations; and
peraturan perundang-undangan yang berlaku; dan
4. Penjagaan terhadap aset. 4. Safeguarding of assets.
Dengan penerapan sistem pengendalian internal, Bank Through the implementation of the internal control
berusaha untuk mengelola risiko-risiko ke tingkat yang system, the Bank seeks to manage risks at a tolerable
dapat ditoleransi. level.
Dasar Hukum Legal Basis
1. Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 1. Financial Services Authority Regulation No. 18/
tanggal 16 Maret 2016 tentang Penerapan Manajemen POJK.03/2016 dated March 16, 2016 concerning the
Risiko Bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
2. Surat Edaran Otoritas Jasa Keuangan No. 34/ 2. Financial Services Authority Circular Letter No. 34/
SEOJK.03/2016 tanggal 1 September 2016 tentang SEOJK.03/2016 dated September 1, 2016 concerning
Penerapan Manajemen Risiko bagi Bank Umum; dan the Implementation of Risk Management for
Commercial Banks; and
3. Surat Edaran Otoritas Jasa Keuangan No. 35/ 3. Financial Services Authority Circular Letter No. 35/
SEOJK.03/2017 tentang Pedoman Standar Sistem SEOJK.03/2017 concerning Guidelines for Standard
Pengendalian Intern bagi Bank Umum. Internal Control Systems for Commercial Banks.
Kesesuaian dengan COSO (Internal Control Alignment with the COSO (Internal Control
Framework) Framework)
Bank menerapkan sistem pengendalian internal yang The Bank implements an internal control system
terdiri atas 2 (dua) aspek penting yaitu pengendalian comprising 2 (two) key aspects, namely operational
operasional dan pengendalian keuangan. control and financial control.
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Pengendalian internal atas operasional dan Pelaporan Keuangan Internal controls over the Bank’s operations and financial
Bank dijalankan berdasarkan acuan internasional COSO - reporting are implemented based on the international
Internal Control Integrated Framework yang meliputi 5 (lima) reference framework COSO – Internal Control Integrated
komponen pengendalian yaitu: Framework, which consists of the following 5 (five) control
components:
1. Lingkungan Pengendalian; 1. Control Environment;
2. Penilaian Risiko; 2. Risk Assessment;
3. Aktivitas Pengendalian; 3. Control Activities;
4. Informasi dan Komunikasi; dan 4. Information and Communication; and
5. Kegiatan Pemantauan. 5. Monitoring Activities.
Sistem Pengendalian Internal Yang Comprehensive Internal Control System
Menyeluruh
Sistem Pengendalian Internal yang efektif dan efisien An effective and efficient Internal Control System is
yang menjadi tanggung jawab keseluruhan unit kerja the responsibility of all operational and supporting
operasional maupun unit kerja pendukung. Pengendalian work units. Internal controls are implemented in every
internal ini dilakukan dalam setiap aktivitas front end front-end control activity and must comply with the
control dan harus mematuhi prinsip pemisahan fungsi segregation of duties principle (four eyes principle). The
(four eyes principle). Berikut fungsi yang menjalankan following functions are responsible for oversight within
pengawasan dalam pengendalian internal: the internal control system:
1. Sub Direktorat Control untuk pengawasan kepatuhan 1. Control Sub-Directorate, which oversees compliance
terhadap ketentuan internal Bank melalui pemeriksaan with the Bank’s internal regulations through periodic
operasional secara periodik dan harian dengan and daily operational reviews by applying back-end
penerapan back end control; controls;
2. Direktorat Compliance untuk pengawasan kepatuhan 2. Compliance Directorate, which oversees compliance
terhadap penerapan ketentuan eksternal yang with applicable external regulations to prevent
berlaku untuk mencegah terjadinya penyimpangan deviations by management in policy-setting related
yang dilakukan oleh manajemen dalam penetapan to prudential principles;
kebijakan berkaitan dengan prinsip kehati-hatian;
3. Direktorat Risk Management melaksanakan kaji ulang 3. Risk Management Directorate, which conducts
secara bertahap dengan menetapkan: periodic reviews by assessing:
a. Kecukupan kerangka manajemen risiko; a. The adequacy of the risk management framework;
b. Keakuratan metodologi penilaian risiko; dan b. The accuracy of risk assessment methodologies;
and
c. Kecukupan sistem informasi manajemen risiko. c. The adequacy of the risk management information
system; and
4. Internal Audit 4. Internal Audit
a. Melakukan kaji ulang penerapan manajemen risiko a. Conducts periodic reviews of the implementation
secara berkala; dan of risk management; and.
b. Melakukan pemeriksaan sampling secara periodik b. Performs periodic sampling audits based on a
dan berdasarkan basis risiko. risk-based approach.
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Tinjauan Hasil Evaluasi Sistem Pengendalian Review of Internal Control System Evaluation
Internal Results
Bank Artha Graha Internasional secara berkesinambungan Bank Artha Graha Internasional continuously evaluates the
melakukan evaluasi terhadap efektivitas sistem pengendalian effectiveness of its internal control system, with a particular
internal dengan menitikberatkan pada pemantauan risiko focus on monitoring key risks. These evaluations are conducted
utama. Evaluasi dilakukan secara berkala oleh satuan kerja periodically by operational work units, as well as by the Internal
operasional, serta oleh fungsi Internal Audit, Control, Risk Audit, Control, Risk Management, and Compliance functions.
Management, dan Compliance. Hasil dari evaluasi tersebut The results of the evaluation are communicated to the Board of
dikomunikasikan kepada Direksi dan dilaporkan kepada Dewan Directors and reported to the Board of Commissioners through
Komisaris melalui Komite Audit agar diperoleh rekomendasi the Audit Committee in order to obtain recommendations for
perbaikan yang bertujuan untuk memastikan peningkatan yang improvements aimed at ensuring continuous improvement of
berkelanjutan dari setiap lini usaha Bank. each line of the Bank’s business.
Tinjauan Efektivitas Pengendalian Internal Review of the Effectiveness of Internal
Control
Bank Artha Graha Internasional telah melakukan evaluasi Bank Artha Graha Internasional has conducted an evaluation
terhadap efektivitas sistem pengendalian internal atas of the effectiveness of its internal control system over the
Laporan Keuangan Audited periode 31 Desember 2025. Audited Financial Statements as of December 31, 2025. Based
Berdasarkan evaluasi yang dilakukan, Komisaris dan on the results of this evaluation, the Board of Commissioners
Direksi menyimpulkan bahwa hingga 31 Desember 2025, and the Board of Directors concluded that as of December
sistem Pengendalian Internal Perseroan atas Laporan 31, 2025, the Company’s internal control system over financial
Keuangan telah berjalan dengan efektif. reporting has been operating effectively.
Pernyataan Direksi dan/atau Dewan Statement of the Board of Directors and/
Komisaris Atas Kecukupan Sistem or the Board of Commissioners on the
Pengendalian Internal Adequacy of the Internal Control System
Direksi berpandangan bahwa penerapan sistem pengendalian The Board of Directors is of the view that the implementation
internal sudah berjalan dengan baik. Dalam pengawasan of the internal control system has been operating effectively.
terhadap penerapan sistem pengendalian internal, Direksi In overseeing the implementation of the internal control
dibantu oleh Internal Audit yang merupakan Satuan Kerja system, the Board of Directors is supported by the Internal
dalam organisasi Bank. Dalam menjalankan tugasnya, Internal Audit function, which constitutes a work unit within the Bank’s
Audit berkomunikasi langsung dengan Dewan Komisaris organizational structure. In carrying out its duties, Internal
melalui Komite Audit untuk menginformasikan berbagai hal Audit communicates directly with the Board of Commissioners
yang berhubungan dengan Aktivitas Internal Audit. through the Audit Committee to convey matters related to
Internal Audit activities.
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Sustaining Stability and Driving Growth
PERKARA HUKUM
LEGAL CASES
Jumlah permasalahan dan/atau perkara hukum yang The number of legal issues and/or legal cases faced by
dihadapi Bank Artha Graha Internasional pada tahun Bank Artha Graha Internasional in 2025 is as follows:
2025 adalah sebagai berikut:
Jumlah
Permasalahan Hukum Total
Legal Cases Perdata Pidana PKPU/Pailit
Civil Criminal PKPU/Bankruptcy
Telah Selesai
29 3 1
Resolved
Dalam proses Penyelesaian
24 30 12
In the Settlement Process
Jumlah
53 33 13
Total
Uraian Perkara Yang Dihadapi Tahun Description of Legal Cases Faced in 2025
2025
PERDATA
No.
CIVIL CASE
1 Para Pihak Penggugat : Kim Husodo
Parties Involved Tergugat : PT Bank Artha Graha Internasional Tbk
Plaintiff : Kim Husodo
Defendant : PT Bank Artha Graha Internasional Tbk
Pokok Perkara Perbuatan Melawan Hukum.
Subject Matter of the Case Unlawful Act.
Status Perkara Putusan Sela, menolak gugatan Penggugat (BAGI menang).
Case Status Interlocutory Decision rejecting the Plaintiff’s claim (BAGI won
the case).
Pengaruh Terhadap Kinerja Bank Tidak Signifikan, karena telah dilakukan Mitigasi.
Impact on the Bank’s Performance Not significant, as mitigation measures have been implemented.
Saksi Administratif Tidak ada sanksi Administratif.
Administrative Sanctions No administrative sanctions.
2 Para Pihak Penggugat : PPPRS GEDUNG PARKIR HAYAM WURUK
Parties Involved Tergugat : PT Bank Artha Graha Internasional Tbk
Plaintiff : PPPRS GEDUNG PARKIR HAYAM WURUK
Defendant : PT Bank Artha Graha Internasional Tbk
Pokok Perkara Perbuatan Melawan Hukum.
Subject Matter of the Case Unlawful Act.
Status Perkara Gugatan dicabut.
Case Status The lawsuit was withdrawn.
Pengaruh Terhadap Kinerja Bank Tidak Signifikan, karena telah dilakukan Mitigasi.
Impact on the Bank’s Performance Not significant, as mitigation measures have been implemented.
Saksi Administratif Tidak ada sanksi Administratif.
Administrative Sanctions No administrative sanctions.
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SANKSI ADMINISTRATIF
ADMINISTRATIVE SANCTIONS
Bank mendapatkan sanksi administratif yang tidak The Bank received administrative sanctions of a non-
signifikan oleh otoritas yang berwenang selama tahun material nature from the relevant authorities during
2025 dalam rangka pembinaan. 2025 as part of supervisory measures.
AKSES INFORMASI DAN DATA PERUSAHAAN
ACCESS TO COMPANY INFORMATION AND DATA
Bank senantiasa memberikan kemudahan akses The Bank consistently provides easy access to company
informasi dan data perusahaan bagi pemegang saham information and data for shareholders and other
serta pemangku kepentingan lainnya. Sebagai wujud stakeholders. As a manifestation of its commitment to
komitmen terhadap prinsip transparansi. Seluruh the principles of transparency. All information is made
informasi disediakan dalam bahasa Indonesia, bahasa available in Indonesian, English, and Mandarin, enabling
Inggris, dan bahasa Mandarin, sehingga dapat diakses broad public access through the following channels:
publik secara luas melalui kanal berikut:
1. Situs web www. arthagraha.com; 1. Website: www.arthagraha.com;
2. Corporate Secretary; 2. Corporate Secretary;
3. Graha Call: 0800-191-8880; 3. Graha Call: 0800-191-8880;
4. Graha Chat: 0811-191-88880; 4. Graha Chat: 0811-191-88880;
5. Laporan Tahunan dan Laporan Keberlanjutan 5. Annual Report and Sustainability Report;
6. Siaran Pers secara berkala pada media cetak maupun 6. Periodic press releases through print and online
daring; media;
7. Media Sosial: Instagram, Facebook, X, Tiktok, dan 7. Social media platforms: Instagram, Facebook, X,
Youtube; dan TikTok, and YouTube; and
8. Media Gathering, Media Conference dan Public 8. Media gatherings, media conferences, and press
Expose. conferences.
Situs Web Website
Bank Artha Graha Internasional memiliki situs web Bank Artha Graha Internasional maintains an official
resmi dengan alamat www.arthagraha.com yang dapat website at www.arthagraha.com, which can be accessed
diakses oleh pemegang saham, nasabah, maupun by shareholders, customers, and the general public.
publik secara luas. Para pemangku kepentingan dapat Through this website, stakeholders may obtain various
menemukan informasi, seperti Laporan Tahunan, information, including the Annual Report, Sustainability
Laporan Keberlanjutan, Laporan Keuangan Tahunan, Visi Report, Annual Financial Statements, Vision and Mission,
dan Misi, Sejarah, Struktur Organisasi, Dewan Komisaris, Company History, Organizational Structure, Board of
Direksi, CSSR, Tata Kelola Perusahaan, Anggaran Dasar, Commissioners, Board of Directors, CSSR, Corporate
Produk & Layanan, Berita, Karir dan lain-lainnya. Governance, Articles of Association, Products and
Services, News, Career, and other information.
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Siaran Pers Press Releases
Hingga akhir 2025, Siaran pers yang telah dipublikasikan As of the end of 2025, Bank Artha Graha Internasional
oleh Bank Artha Graha Internasional sebanyak 12 siaran had published a total of 12 press releases, which covered
pers, yang antara lain berisi: the following topics:
Tanggal Tempat Siaran Pers
Date Place Press Release
17 Februari 2025 Jakarta Bank Artha Graha Kenalkan Aplikasi “Mobile Banking” Agi untuk UMKM Kota Tua
February 17, 2025 Jakarta
Bank Artha Graha Introduces the “Agi Mobile Banking” Application for MSMEs in
Jakarta’s Kota Tua
24 Maret 2025 Jakarta Bank Artha Graha Internasional Berpartisipasi dalam Earth Hour 2025 dengan Tema
March 24, 2025 “Electricity and Water Fasting”
Bank Artha Graha Internasional Participates in Earth Hour 2025 with the Theme
“Electricity and Water Fasting”
27 Maret 2025 Jakarta Mudik Gratis, TNI & AGN Fasilitasi Ribuan Pemudik Pulang Kampung
March 27, 2025 Free Homecoming Program: TNI & AGN Facilitate Thousands of Travelers Returning to
Their Hometowns
6 Juni 2025 Jakarta Wujudkan Kepedulian Sosial di Berbagai Wilayah Indonesia dengan Kurban Saat Idul
June 6, 2025 Adha
Demonstrating Social Care Across Various Regions in Indonesia through Qurban
during Eid al-Adha
22 Juni 2025 Jakarta Formula E Jakarta 2025: Bank Artha Graha Internasional Hadir dengan Beragam
June 22, 2025 Aktivitas Seru untuk Pengunjung
Formula E Jakarta 2025: Bank Artha Graha Internasional Presents Various Engaging
Activities for Visitors
27 Juni 2025 Jakarta Bank Artha Graha Cetak Laba Bersih Rp152,47 Miliar di 2024
June 27, 2025 Bank Artha Graha Records Net Profit of IDR152.47 Billion in 2024
5 Agustus 2025 IKN Bank Artha Graha Internasional Berpartisipasi dalam Kongres Diaspora ke-8 di IKN
August 5, 2025 Bank Artha Graha Internasional Participates in the 8th Diaspora Congress in IKN
5 September 2025 Jakarta Sambut Hari Pelanggan Nasional, Bank Artha Graha Internasional Dorong Digitalisasi
September 5, 2025 UMKM Lewat Promo QRIS
Celebrating National Customer Day, Bank Artha Graha Internasional Promotes MSME
Digitalization through QRIS Promotions
7 Oktober 2025 Osaka, Osaka Expo 2025 : Bekerjasama Dengan Sarinah Bank Artha Graha Internasional
October 7, 2025 Jepang Mendukung Keberlanjutan Potensi UMKM Hadirkan 14 Brand Lokal
Osaka Expo 2025: In Collaboration with Sarinah, Bank Artha Graha Internasional
Supports MSME Potential by Showcasing 14 Local Brands
26 Oktober 2025 Jakarta Babak Baru Komika Terbaik Tanah Air - “Let’s Make Love Bersatu Dalam Tawa” :
October 26, 2025 Kompas TV & Bank Artha Graha Internasional Gelar SUCI FEST 2025
A New Chapter for Indonesia’s Best Comedians – “Let’s Make Love Bersatu Dalam
Tawa”: Kompas TV & Bank Artha Graha Internasional Present SUCI FEST 2025
11 Desember 2025 Jakarta Dukung Daya Beli Masyarakat, Artha Graha Peduli dan Bank Artha Graha Internasional
December 11, 2025 Gelar Pasar Murah Serentak
Supporting Public Purchasing Power, Artha Graha Peduli and Bank Artha Graha
Internasional Hold Simultaneous Low-Cost Market Programs
13 Desember 2025 Medan Salurkan Bantuan Bencana Alam Banjir Bandang dan Tanah Longsor di Sumatera Utara
December 13, 2025 Providing Disaster Relief for Flash Floods and Landslides in North Sumatra
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Public Expose Public Expose
Public Expose dilaksanakan secara berkala setiap Public Expose is held periodically every year. In 2025,
tahun. Pada tahun 2025, Bank menyelenggarakan Public the Bank conducted the Public Expose on June 26,
Expose pada tanggal 26 Juni 2025 dengan penyajian 2025, with presentations delivered by Mr. Indrastomo
materi disampaikan oleh Bapak Indrastomo Nugroho Nugroho as Compliance Director/Independent Director,
selaku Direktur Kepatuhan/Direktur Independen, Ibu Mrs. Susana as Director, and Mr. Rumi Kreshna Wibowo
Susana selaku Direktur, dan Bapak Rumi Kreshna as Corporate Secretary, attended by management,
Wibowo selaku Corporate Secretary Perseroan dan organizers, shareholders, capital market observers,
dihadiri oleh beragam kalangan diantaranya jajaran guests, and media/journalists.
manajemen perusahaan serta panitia pelaksana,
pemegang saham, masyarakat pemerhati pasar modal,
tamu lainnya dan media/wartawan.
TRANSPARANSI KONDISI KEUANGAN DAN
NON-KEUANGAN PERUSAHAAN
TRANSPARENCY OF THE COMPANY’S FINANCIAL AND NON-FINANCIAL
CONDITION
Bank senantiasa mematuhi ketentuan mengenai kewajiban The Bank consistently complies with provisions regarding the
penyampaian dan penyajian informasi secara terbuka melalui obligation to disclose and present information in a transparent
situs web Bank serta sistem pelaporan kepada Otoritas Jasa manner through the Bank’s website as well as reporting
Keuangan, baik terkait kondisi keuangan maupun non keuangan, systems to the Financial Services Authority, both in relation
kepada pemangku kepentingan dan regulator, sebagai berikut: to financial and non-financial conditions, to stakeholders and
regulators, as follows:
Transparansi Kondisi Keuangan Transparansi Kondisi Non-Keuangan
Transparency of Financial Conditions Transparency of Non-Financial Conditions
Laporan Bulanan mencakup: Laporan Bulanan mencakup:
• Laporan keuangan ringkas secara individu. • Laporan Suku Bunga Dasar Kredit (SBDK); dan
• Laporan Kepemilikan Saham.
Monthly Reports include:
• Individual summarized financial statements. Monthly Reports include:
• Prime Lending Rate Report; and
• Share Ownership Report.
Laporan Triwulan di antaranya mencakup: Laporan Triwulan di antaranya mencakup:
• Laporan Keuangan Ringkas Secara Individu dan • Informasi Susunan Pengurus dan Pemegang Saham; dan
Konsolidasi; • Informasi Tata Kelola.
• Kinerja Keuangan;
• Laporan Exposure dan Permodalan; dan Quarterly Reports include, among others:
• Laporan Perhitungan Rasio Pengungkit. • Information on the Composition of the Board of
Management and Shareholders; and
Quarterly Reports include, among others: • Corporate Governance Information.
• Individual and Consolidated Summary Financial Statements;
• Financial Performance;
• Exposure and Capital Adequacy Report; and
• Leverage Ratio Calculation Report.
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Transparansi Kondisi Keuangan Transparansi Kondisi Non-Keuangan
Transparency of Financial Conditions Transparency of Non-Financial Conditions
Laporan Tahunan mencakup: Laporan Tahunan mencakup:
• Laporan Keuangan Audited; • Informasi Susunan Pengurus dan Pemegang Saham;
• Laporan Tahunan Emiten atau Perusahaan Publik; dan • Pengungkapan Kuantitatif mengenai Struktur Permodalan
• Laporan Keberlanjutan Emiten atau Perusahaan Publik. dan Kecukupan Permodalan; dan
• Pengungkapan Pendekatan Manajemen Risiko Bank.
Annual Reports include:
• Audited Financial Statements; Annual Reports include:
• Annual Report of the Issuer or Public Company; and • Information on the Composition of the Board of
• Sustainability Report of the Issuer or Public Company. Management and Shareholders;
• Quantitative disclosures on capital structure and capital
adequacy; and
• Disclosure of the Bank’s risk management approach.
PEMBERIAN DANA UNTUK KEGIATAN SOSIAL
DAN/ATAU POLITIK
FUNDING FOR SOCIAL AND/OR POLITICAL ACTIVITIES
Bank menjunjung tinggi dan menghargai hak setiap Bank Artha Graha Internasional upholds and respects
pengurus dan pegawai untuk menggunakan hak-hak the right of every member of Management and
politiknya, akan tetapi Bank melarang segala bentuk employee to exercise their political rights in accordance
keterlibatan institusi maupun karyawan dalam kegiatan with prevailing laws and regulations, however, the
politik, termasuk pemberian dana atau dukungan untuk Bank prohibits any form of institutional or employee
kepentingan politik dalam bentuk apa pun. involvement in political activities, including the provision
of funds or support for political interests in any form.
Sikap dan perilaku karyawan dalam pelayanan The attitudes and behavior of employees in delivering
internal maupun eksternal sangatlah menentukan both internal and external services play a crucial role
dan berdampak luas terhadap citra yang baik dan and have a broad impact on maintaining a positive
terhormat. Oleh karena itu, dalam menyampaikan and reputable corporate image. Therefore, when
pendapat terkait isu sosial maupun kenegaraan expressing opinions on social or national issues to the
kepada publik, baik secara lisan maupun tertulis, setiap public, whether verbally or in writing, each employee
karyawan wajib memastikan bahwa opini tersebut must ensure that such opinions reflect personal views
merupakan pandangan pribadi dan tidak menimbulkan and do not create the perception that the statements
persepsi bahwa pernyataan tersebut berasal dari originate from or represent the Bank. This policy is
atau mewakili Bank. Kebijakan ini diberlakukan untuk implemented to maintain the independence and
menjaga independensi dan profesionalisme Bank professionalism of the Bank and all its employees.
beserta seluruh karyawan.
Selain itu, Bank secara aktif melaksanakan berbagai In addition, the Bank actively implements various
program Corporate Social Safety Responsibility (CSSR), Corporate Social Safety Responsibility (CSSR) programs,
literasi keuangan, dan inklusi keuangan dengan tujuan as well as financial literacy and financial inclusion
meningkatkan kesejahteraan masyarakat, memperbaiki initiatives, aimed at improving community welfare,
kondisi lingkungan hidup, serta memberikan citra baik enhancing environmental conditions, and strengthening
perusahaan di mata publik. Bank juga berkolaborasi the Company’s positive image in the public eye. The
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dengan pemerintah, komunitas lokal, serta para Bank also collaborates with the government, local
pemangku kepentingan lainnya guna memastikan bahwa communities, and other stakeholders to ensure that all
seluruh program yang dijalankan berdampak nyata dan programs implemented deliver tangible and sustainable
berkelanjutan. impacts.
Informasi lebih lanjut mengenai pelaksanaan program Further information regarding the implementation of the
tanggung jawab sosial Bank dapat dilihat secara lengkap Bank’s social and environmental responsibility programs
pada Bab Tanggung Jawab Sosial dan Lingkungan (TJSL) is presented in detail in the Social and Environmental
dalam Laporan Tahunan ini. Responsibility (TJSL) chapter of this Annual Report.
PENYEDIAAN DANA KEPADA PIHAK TERKAIT
PROVISION OF FUNDS TO RELATED PARTIES
Sebagai bagian dari pengelolaan risiko kredit, Bank Artha As part of credit risk management, Bank Artha Graha
Graha Internasional menerapkan prinsip kehati-hatian dengan Internasional applies prudential principles by referring to
berpedoman pada Peraturan Otoritas Jasa Keuangan No. Financial Services Authority Regulation No. 32/POJK.03/2018
32/POJK.03/2018 tanggal 26 Desember 2018 tentang Batas dated December 26, 2018 concerning the Legal Lending
Maksimum Pemberian Kredit (BMPK) dan Penyediaan Dana Limit (BMPK) and Large Exposures for Commercial Banks, as
Besar Bagi Bank Umum sebagaimana telah diubah dengan amended by Financial Services Authority Regulation No. 38/
Peraturan Otoritas Jasa Keuangan No. 38/POJK.03/2019 POJK.03/2019 dated December 19, 2019, in making decisions
tanggal 19 Desember 2019 dalam mengambil keputusan terkait related to the provision of funds to related parties and large
pemberian dana kepada pihak terkait dan dana besar. exposures.
Penyediaan dana kepada debitur terkait dan debitur inti The provision of funds to related debtors and core
selama tahun 2025 adalah sebagai berikut: debtors in 2025 is as follows:
Jumlah
Total
Penyediaan Dana Debitur
Provision of Funds Debtor
Penyediaan Dana (Jutaan Rupiah)
Realisasi (Jutaan Rupiah)
Provision of Funds (Million
Realization (Million Rupiah)
Rupiah)
Kepada Debitur Terkait
7 489.874 278.807
To Related Debtors
Kepada Debitur Inti
25 6.366.322 5.624.664
To Main Debtor
a. Individu
Individual 20 4.274.281 3.755.016
b. Kelompok
Group 5 2.092.041 1.869.648
Jumlah
32 6.856.196 5.903.471
Total
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Kredit (Jutaan Rupiah)
Loans (Million Rupiah)
Kredit Produktif
7.727.242
Productive Loans
Kredit Konsumtif
2.065.193
Consumtive Loans
Jumlah
9.792.435
Total
PELANGGARAN (FRAUD) INTERNAL
INTERNAL FRAUD
Bank berupaya melakukan berbagai pencegahan The Bank undertakes various preventive measures
terhadap kemungkinan terjadinya internal fraud to mitigate the risk of internal fraud committed by
yang dilakukan oleh seluruh insan Bank Artha Graha all personnel of Bank Artha Graha Internasional.
Internasional. Langkah ini ditempuh guna mengurangi These measures are implemented to reduce internal
penyimpangan internal (Internal Fraud) yang dilakukan misconduct or fraud involving members of the Board of
oleh anggota Dewan Komisaris dan Direksi, pegawai Commissioners and the Board of Directors, permanent
tetap, pegawai tidak tetap (honorer) dan tenaga kerja employees, non-permanent (contract) employees, and
alih daya (outsourcing) yang berpotensi memengaruhi outsourced personnel, which may potentially affect the
kondisi kinerja perusahaan. Company’s performance.
Tabel berikut menjelaskan penyimpangan/kecurangan The following table presents information on irregularities
terkait proses kerja dan kegiatan operasional Bank or fraud related to the Bank’s work processes and
sepanjang tahun 2025. operational activities throughout 2025.
Anggota Dewan Komisaris
Pegawai Tidak Tetap dan
dan Direksi
Pegawai Tetap Tenaga Kerja Alih Daya
Members of the Board
Permanent Employees Non-Permanent Employees
of Commissioners and
and Outsourced Workers
Uraian Directors
Description
Tahun Tahun Tahun Tahun Tahun Tahun
Sebelumnya Berjalan Sebelumnya Berjalan Sebelumnya Berjalan
Previous Current Previous Current Previous Current
Year Year Year Year Year Year
Total Fraud
- - - 1 - -
Total Fraud
Telah Diselesaikan
- - - 1 - -
Resolved
Dalam Proses Penyelesaian
Internal Bank
- - - - - -
In the Process of Internal
Settlement
Belum Diupayakan Penyelesaian
Settlement Not Yet Attempted - - - - - -
Telah Ditindaklanjuti Melalui Proses
Hukum
- - - 1 - -
Followed Up Through Legal Process
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KODE ETIK
CODE OF CONDUCT
Bank Artha Graha Internasional senantiasa menjunjung Bank Artha Graha Internasional consistently upholds
tinggi integritas dan berkomitmen untuk menerapkan integrity and is committed to applying high standards
standar yang tinggi dalam penerapan Kode Etik (Code in the implementation of its Code of Conduct. The Code
of Conduct). Hal ini merupakan pedoman perilaku Insan of Conduct serves as a guideline for the behavior of all
Bank dalam menjalankan tugas dan kedinasan sehari- Bank personnel in carrying out their daily duties and
hari serta dalam melakukan hubungan bisnis dengan official responsibilities, as well as in conducting business
para nasabah, rekanan maupun rekan sekerja. relationships with customers, business partners, and
colleagues.
Kode Etik mengatur tentang pedoman perilaku yang The Code of Conduct sets out standards of conduct
berkaitan dengan Benturan Kepentingan, Kerahasiaan, relating to conflicts of interest, confidentiality, abuse
Penyalahgunaan Jabatan, Perilaku Insiders Trading, of position, insider trading behavior, the integrity and
Integritas dan Akurasi Data Bank serta Integritas Sistem accuracy of Bank data, and the integrity of the banking
Perbankan, dijelaskan sebagai berikut. system, as described below.
Maksud dan Tujuan Purpose and Objectives
Maksud dan tujuan dari penetapan kode etik Bank Artha The purpose and objectives of establishing the Code
Graha Internasional yaitu: of Conduct of Bank Artha Graha Internasional are as
follows:
1. Memberikan pemahaman akan prinsip-prinsip GCG 1. To provide an understanding of Good Corporate
dalam budaya perusahaan yang dinyatakan dalam Governance (GCG) principles within the corporate
etika dan perilaku bisnis yang sesuai visi dan misi culture, as reflected in ethical standards and
Bank; business conduct that are aligned with the Bank’s
vision and mission;
2. Mendorong seluruh insan Bank Artha Graha Internasional 2. To encourage all personnel of Bank Artha Graha
berperilaku sesuai prinsip-prinsip GCG dan nilai-nilai Internasional to conduct themselves in accordance with
budaya perusahaan; GCG principles and the Company’s cultural values;
3. Mencegah terjadinya penyimpangan atau fraud yang 3. To prevent misconduct or fraud that may pose risks
berisiko terhadap reputasi Bank; to the Bank’s reputation;
4. Menjaga komitmen dalam melaksanakan visi dan misi 4. To uphold commitment to the implementation of
Bank sesuai dengan nilai-nilai budaya dalam etika the Bank’s vision and mission in line with cultural
dan perilaku bisnis; values embodied in ethical standards and business
conduct;
5. Menjaga citra Bank di mata masyarakat melalui kinerja 5. To maintain the positive public perception of the
Bank yang baik dengan memperhatikan perilaku dan Bank through strong performance, while upholding
etika berbisnis yang sehat dan berkesinambungan; sound, ethical, and sustainable business conduct;
6. Memberikan pedoman dalam pengelolaan benturan 6. To provide guidance in the management of conflicts
kepentingan dan pengendalian gratifikasi; dan of interest and the control of gratuities; and
7. Menjaga hubungan dengan pihak eksternal yang 7. To maintain harmonious and mutually beneficial
harmonis dan saling menguntungkan. relationships with external parties.
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Pokok-Pokok Kode Etik Code of Conduct Principles
Etika Bisnis Business Ethics
1. Tidak membocorkan atau menyampaikan dengan cara 1. Employees are prohibited from disclosing or conveying,
apa pun semua informasi yang diketahui oleh karyawan in any manner, any information known to them regarding
mengenai Bank Artha Graha Internasional maupun Bank Artha Graha Internasional or its customers to third
nasabahnya kepada pihak ketiga (orang lain, nasabah, parties (including other persons, customers, friends, or
kawan, atau keluarga); family members);
2. Pada waktu jam kerja dan terlebih lagi sesudah jam kerja, 2. During working hours and, in particular, after working
karyawan wajib menjaga semua data dan informasi yang hours, employees are required to safeguard all data and
menjadi wewenangnya, antara lain buku catatan, buku information under their authority, including notebooks,
data, laporan, dan lain-lain, serta tidak membiarkan data data records, reports, and other materials, and must not
dan informasi tersebut di tempat terbuka, sehingga leave such data and information in open areas where
dengan mudah bisa dilihat atau dibaca oleh orang lain; they can be easily seen or read by others;
3. Bila karyawan berhenti bekerja dari Bank Artha Graha 3. Upon termination of employment with Bank Artha Graha
Internasional, karyawan wajib menyerahkan semua Internasional, employees are required to return all data
catatan data, dokumen, buku pedoman, dan surat-surat records, documents, manuals, and correspondence
milik Bank Artha Graha Internasional kepada atasan belonging to Bank Artha Graha Internasional to their
langsung; dan direct supervisor; and
4. Meskipun karyawan sudah berhenti dari Bank Artha 4. Even after leaving Bank Artha Graha Internasional,
Graha Internasional, karyawan wajib untuk tetap menjaga employees remain obligated to maintain the
rahasia Bank Artha Graha Internasional dan nasabah confidentiality of Bank Artha Graha Internasional’s and
yang diketahui oleh karyawan tersebut pada pihak lain. customers’ information that became known to them
during their employment.
Etika Kerja Work Ethics
1. Karyawan tidak dibenarkan mempunyai ikatan kerja 1. Employees are not permitted to have other
lain, baik secara langsung maupun tidak langsung employment relationships, either directly or
dengan badan usaha atau usaha perorangan; indirectly, with any business entity or individual
enterprise;
2. Dalam hubungan dengan nasabah atau relasi, 2. In dealings with customers or business relations,
setiap karyawan tidak dibenarkan menerima hadiah, employees are prohibited from accepting gifts in the
berupa barang dan uang yang dapat mengakibatkan form of goods or money that may compromise their
berkurangnya keobjektifan karyawan dalam objectivity in considering the interests associated
mempertimbangkan kepentingan yang diharapkan with such gifts. In circumstances where an employee
dari pemberian barang tersebut. Dalam hal karyawan is compelled to accept a gift and finds it extremely
terpaksa menerima pemberian dan sulit sekali difficult to refuse, the employee concerned, through
menolaknya, maka karyawan yang bersangkutan, melalui their immediate supervisor, is required to report
atasannya, wajib melaporkan hal tersebut kepada Direksi the matter to the Board of Directors in order to
untuk dicarikan jalan keluar yang sebaik- baiknya; determine the most appropriate course of action;
3. Pada prinsipnya, setiap karyawan menyadari sepenuhnya 3. In principle, every employee fully understands that the
bahwa Bank tidak membenarkan seorang atau lebih Bank does not permit one or more family members of an
anggota keluarga karyawan bekerja pada satu Bank yang employee to work at the same Bank;
sama;
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4. Setiap karyawan harus mempunyai kesadaran untuk 4. Every employee must be conscious of refraining from
tidak melakukan tindakan tercela, seperti memalsukan any improper conduct, such as falsifying documents
dokumen dan tanda tangan, memberikan keterangan or signatures, providing false information to superiors
yang tidak benar kepada atasan atau Bank, serta or the Bank, or engaging in other dishonest acts that
tindakan ketidakjujuran lainnya yang dapat merugikan may harm or damage the Bank’s reputation, whether
dan merusak nama Bank, baik secara langsung directly or indirectly; and
maupun tidak langsung; dan
5. Setiap karyawan harus menyadari bahwa setiap 5. Every employee must be aware that any violation of, or
pelanggaran atau melakukan hal yang menyangkut dishonest act related to, the provisions above constitutes
ketidakjujuran atas ketentuan tersebut di atas, sudah sufficient grounds for the Bank to impose disciplinary
merupakan alasan yang kuat bagi karyawan untuk actions, including termination of employment, and, where
menerima tindakan yang akan diambil oleh Bank, applicable, to proceed with legal action through the
antara lain pemutusan hubungan kerja, dan bahkan competent authorities, even if the individual is no longer
melanjutkan pemrosesan perkaranya kepada pihak employed by the Bank.
berwenang, walaupun sudah tidak mempunyai
hubungan kerja sekalipun.
Pengungkapan Kepatuhan Compliance Disclosure
Kepatuhan pada hukum dan peraturan perundang Compliance with laws and regulations constitutes a
undangan merupakan tuntutan perilaku bisnis dan fundamental requirement of business conduct and
norma-norma yang berlaku di masyarakat yang wajib prevailing social norms that must be upheld by all
dilaksanakan oleh seluruh pengurus dan pegawai Bank members of the Bank’s management and employees, in
sejalan dengan prinsip Good Corporate Governance line with the principles of Good Corporate Governance
(GCG) adalah sebagai perwujudan visi dan misi Bank. (GCG) as a manifestation of the Bank’s vision and
mission.
Sosialisasi dan Penyebarluasan Kode Etik Socialization and Dissemination of the
Code of Conduct
Bank melakukan sosialisasi kode etik kepada seluruh The Bank conducts the socialization of the Code of Conduct
insan Bank Artha Graha Internasional dan pihak yang to all personnel of Bank Artha Graha Internasional and related
terkait tanpa terkecuali, baik di dalam Bank maupun yang parties without exception, both within the Bank and those
berkaitan langsung dengan bisnis perusahaan. directly associated with the Company’s business activities.
Program sosialisasi tersebut dilakukan dengan: Such socialization programs are carried out through the
following means:
1. Menyampaikan kepada seluruh karyawan dan Direksi 1. Dissemination to all employees and members of the
Bank melalui e-mail administrator; Board of Directors via administrative email;
2. Menyampaikan pada saat penandatanganan Perjanjian 2. Communication at the time of signing the Collective
Bank Kerja Bersama yang dilakukan antara calon Labor Agreement between prospective employees
karyawan dengan manajemen Bank; and Bank Management;
3. Melakukan pengawasan di setiap unit kerja; dan 3. Ongoing supervision across all work units; and
4. Menandatangani surat pernyataan Pakta Integritas 4. Execution of an Integrity Pact statement to comply
untuk menaati etika bisnis. with business ethics.
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Jenis Sanksi dan Pelanggaran Types of Sanctions and Violations
Kedisiplinan Pencapaian tujuan Bank Artha Graha Discipline in achieving the objectives of Bank Artha
Internasional memerlukan partisipasi segenap insan Bank Graha Internasional requires the participation of all
yang disiplin, cekatan dan terampil dalam melaksanakan Bank personnel who are disciplined, responsive, and
pekerjaan ditopang oleh manajemen yang mampu competent in carrying out their duties, supported by
mengimplementasikan kedisiplinan untuk pengambilan Management that is able to enforce discipline in decision-
keputusan, penempatan rencana atau dasar kebijakan making and in the formulation and implementation of
khususnya menyangkut perilaku kedisiplinan seperti, plans or policy foundations—particularly those related
kelalaian dalam bekerja, keterlambatan kerja, kehadiran to disciplinary conduct such as negligence at work,
kerja dan tingkat kehadiran karyawan. Hal tersebut tardiness, attendance, and employee attendance levels.
bukan hanya sekedar melengkapi, tetapi pimpinan juga Discipline is not merely complementary; leaders must
harus dapat menegakkan peraturan dalam pencapaian also be able to enforce regulations consistently in order
tujuan organisasi. to achieve organizational objectives.
Dengan kata lain, mengatur, mengoordinasi, serta In other words, Management is required to regulate,
menerapkan peraturan yang tegas dalam praktik yang coordinate, and implement firm rules consistently in
sama terhadap bawahan dan memberikan sanksi yang practice for subordinates, as well as to impose appropriate
tegas pada karyawan yang telah melanggar peraturan sanctions on employees who violate established regulations.
yang dibuat. Pelanggaran peraturan kerja dapat terjadi di Violations of work rules may occur in any organization,
mana saja, termasuk di Bank Artha Graha Internasional. including Bank Artha Graha Internasional.
Jumlah Pelanggaran Kode Etik Tahun 2025 Number of Code of Conduct Violations in
2025
Sepanjang tahun 2025, Bank Artha Graha Internasional Throughout 2025, Bank Artha Graha Internasional did
tidak menerima laporan adanya pelanggaran Kode Etik not receive any reports of Code of Ethics violations;
sehingga tidak ada sanksi atau hukuman apapun yang therefore, no sanctions or penalties were imposed by
dijatuhkan Bank. the Bank.
SISTEM PELAPORAN PELANGGARAN
WHISTLEBLOWING SYSTEM
Dalam rangka meningkatkan efektivitas penerapan GCG, In order to enhance the effectiveness of Good Corporate
manajemen Bank Artha Graha Internasional berkomitmen Governance (GCG) implementation, the management of
menjalankan perusahaan secara profesional dengan Bank Artha Graha Internasional is committed to operating
berlandaskan pada perilaku perusahaan yang sesuai the Bank professionally, based on corporate conduct
dengan kode etik dan budaya kerja, guna mewujudkan that aligns with the Code of Conduct and work culture,
tata kelola perusahaan yang baik. Oleh karena itu, Bank to achieve sound corporate governance. Accordingly,
telah membangun sistem Pelaporan Pelanggaran atau the Bank has established a Violation Reporting System,
(Whistleblowing System/WBS). also known as the Whistleblowing System (WBS).
WBS merupakan salah satu komponen Pilar Deteksi The WBS constitutes one of the components of the
dalam Strategi Anti Fraud Bank serta sebagai saluran Detection Pillar within the Bank’s Anti-Fraud Strategy
komunikasi yang memfasilitasi pelapor (whistleblower) and serves as a communication channel that facilitates
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baik internal maupun eksternal untuk melaporkan both internal and external whistleblowers to report
indikasi pelanggaran terkait dengan tindakan fraud, indications of violations. Such reports may relate to
pelanggar kebijakan, penyuapan/pinjam meminjam uang fraudulent acts, policy violations, bribery or borrowing/
dengan customer, pencurian/penggelapan, kecurangan lending of funds with customers, theft or embezzlement,
laporan keuangan, aktivitas ilegal dan pelanggaran kode financial statement fraud, illegal activities, and other
etik lainnya yang melibatkan karyawan Bank Artha Graha breaches of the Code of Conduct involving employees
Internasional dan/atau dengan pihak-pihak terkait yang of Bank Artha Graha Internasional and/or related parties,
terjaga kerahasiaan identitas pelapornya. with the confidentiality of the whistleblower’s identity
duly safeguarded.
Fungsi deteksi dini yang berjalan secara efektif An effectively functioning early detection mechanism
memungkinkan Bank untuk lebih dini mengidentifikasi enables the Bank to identify potential fraud at an early
potensi fraud, sehingga tindakan mitigasi dapat segera stage, allowing mitigation measures to be promptly
diambil guna meminimalkan dan mencegah eskalasi implemented to minimize and prevent the escalation of
risiko. Pengaduan yang terindikasi kuat ditindaklanjuti risks. Complaints with strong indications are followed
melalui proses investigasi untuk mengetahui penyebab, up through an investigation process to determine the
modus operandi, dan pelaku fraud guna menentukan causes, modus operandi, and perpetrators of the fraud,
tindak lanjut yang dilakukan baik secara finansial maupun in order to decide on appropriate follow-up actions,
non-finansial bagi Bank Artha Graha Internasional. both financial and non-financial, for Bank Artha Graha
Internasional.
Kebijakan Whistleblowing System Whistleblowing System Policy
Bank Artha Graha Internasional mengatur kebijakan Bank Artha Graha Internasional has established its
Whistleblowing System sebagaimana yang telah diatur Whistleblowing System policy as stipulated in the
dalam Pedoman Kebijakan Perusahaan tentang Strategi Company Policy Guidelines on the Anti-Fraud Strategy,
Anti Fraud, Penyampaian Laporan Pelanggaran dan Submission of Violation Reports, and Fraud Reporting.
Fraud.
Tujuan Whistleblowing System Objectives of the Whistleblowing System
1. Mendeteksi dini dan mencegah terjadinya 1. To enable early detection and prevention of
penyimpangan ataupun pelanggaran di lingkungan irregularities or violations within the environment of
Bank Artha Graha Internasional; dan Bank Artha Graha Internasional; and
2. Menciptakan iklim kerja yang sehat, terbuka, tulus, 2. To foster a healthy, transparent, sincere, honest, and
jujur, dan bertanggung jawab di lingkungan Bank. accountable working environment within the Bank
Jenis Pelanggaran Types of Violations
Bentuk pelanggaran yang dapat dilaporkan dan akan The types of violations that may be reported and will be
ditindaklanjuti oleh Sub Direktorat Anti Fraud Bank Artha followed up by the Anti-Fraud Sub-Directorate of Bank
Graha Internasional yaitu: Artha Graha Internasional include:
1. Korupsi; 1. Corruption;
2. Penyalahgunaan Aset; 2. Misuse of Assets;
3. Kecurangan Laporan Keuangan; 3. Financial Statement Fraud;
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4. Penipuan; 4. Fraud;
5. Pembocoran Informasi Rahasia; dan 5. Disclosure of Confidential Information; and
6. Tindakan lain yang dapat dipersamakan dengan fraud 6. Other actions that may be deemed equivalent
sesuai dengan ketentuan peraturan perundang- to fraud in accordance with applicable laws and
undangan. regulations.
Media Pelaporan Reporting Channels
Sub Direktorat Anti Fraud - Direktorat Internal Audit The Anti-Fraud Sub-Directorate under the Internal Audit
menerima laporan pelanggaran dan fraud mengacu Directorate receives reports of violations and fraud in
kepada Pedoman Kebijakan Perusahaan tentang Strategi accordance with the Company Policy Guidelines on the
Anti Fraud. Pelaporan ini dapat disampaikan melalui: Anti-Fraud Strategy. Such reports may be submitted
through the following channels:
Surat: By mail:
Sub Direktorat Anti Fraud Anti-Fraud Sub-Directorate
Gedung Bank Artha Graha Lt. 3 Bank Artha Graha Building, 3rd Floor
Jl. Kopi No. 2, Jakarta Barat, 11230 Jl. Kopi No. 2, West Jakarta, 11230
E-mail: antifraud@ag.co.id By email: antifraud@ag.co.id
Mekanisme Penyampaian Laporan Pelanggaran Mechanism for Submitting Violation Reports
Pelaksana Uraian Dokumen Keterangan
Implementor Description Document Remark
Melaporkan pelanggaran Bukti/dokumen lengkap
Pelapor melalui Whistleblowing pelanggaran Bukti/dokumen atau informasi
Whistleblower Reporting violations via Complete evidence/documents pelanggaran, minimal:
Whistleblowing of violaton • Identitas pelapor (anonim);
• Informasi pelanggaran;
• Pelaku dan pihak terlibat;
• Perkiraan kerugian terjadi;
Petugas AntiFraud Menerima laporan pelanggaran Hasil identifikasi awal dan
Anti Fraud Officer Receiving whistleblowing report Initial identification • Tempat dan waktu kejadian.
Evidence/documents or
information of violation,
Melakukan
Petugas AntiFraud Hasil identifikasi awal at least:
identifikasi awal
• Whistleblower’s identity
Anti Fraud Officer Carrying out initial Initial identification
(anonymous);
identification
• Information about violation;
• Suspect and implicated
Menyusun rekomendasi parties;
Petugas AntiFraud hasil identifikasi awal • Estimated damage; and
• Place and time of incident.
Anti Fraud Officer Developing recommendations
for initial identification
Executive OfficerAntiFraud Memeriksa dan menandatangani rekomendasi hasil identifikasi awal
Anti Fraud Executive Officer Checking and signing the recommendation
for initial identification result
Perubahan
Changes Keputusan identifikasi awal,
Deputy Director yakni:
• Dihentikan, jika tidak
Deputy Director memenuhi persyaratan
Surat Tugas identifikasi awal; dan
Assignment Letter • Dilanjutkan ke tahap
Menerima dan memutuskan investigasi, sesuai dengan
tindak lanjut pengaduan
Accepting and deciding the
follow up action Initial identification decision, i.e.:
Hasil identifikasi awal • Dropped, if it is not eligible
Initial identification for initial identification; and
• Proceeded to investigation
stage, based on the
complaint
Investigasi Keputusan Dihentikan
Investigation Decision Dropped
Tim AF
AF Team
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Pihak Yang Mengelola Pengaduan Parties Responsible for Handling Complaints
Pihak yang bertanggung jawab dalam mengelola The party responsible for managing the Whistleblowing
Whistleblowing System Bank Artha Graha Internasional System of Bank Artha Graha Internasional is the Anti-
adalah Sub Direktorat Anti Fraud. Fraud Sub-Directorate.
Perlindungan Bagi Whistleblower Protection for Whistleblowers
Bank memberikan perlindungan terhadap pelapor atas The Bank provides protection to whistleblowers whose
laporan yang terbukti kebenarannya yang meliputi: reports are proven to be valid, which includes:
1. Jaminan kerahasiaan identitas pelapor dan isi laporan 1. Assurance of confidentiality of the whistleblower’s
yang disampaikan; identity and the contents of the report submitted;
2. Jaminan perlindungan terhadap perlakuan yang 2. Assurance of protection against any form of
merugikan pelapor; dan detrimental treatment toward the whistleblower; and
3. Jaminan perlindungan dari kemungkinan adanya 3. Assurance of protection from potential threats,
tindakan ancaman, intimidasi, hukuman ataupun intimidation, punishment, or other unfavorable
tindakan tidak menyenangkan lainnya dari pihak actions by the reported parties.
terlapor.
Penanganan Pengaduan Handling of Complaints
Bank menetapkan tahapan penanganan pengaduan The Bank has established stages for handling received
yang diterima yang terdiri dari: complaints, which consist of:
1. Menindaklanjuti informasi atas dugaan tindakan 1. Following up on information related to alleged
fraud; fraudulent acts;
2. Mengumpulkan semua bukti-bukti terkait dengan 2. Collecting all relevant evidence related to the
kejadian yang patut diduga kemudian dilakukan suspected incident and conducting verification;
verifikasi;
3. Melakukan identifikasi awal, serta menyusun 3. Conducting an initial identification and preparing
rekomendasi atas hasil identifikasi tersebut; recommendations based on the results of such
identification;
4. Memberikan keputusan tindak lanjut, jika terindikasi 4. Determining follow-up actions, and where fraud is
fraud, maka dilakukan pemeriksaan secara indicated, conducting a comprehensive investigation;
menyeluruh;
5. Mengidentifikasi kelemahan dan penyebab terjadinya 5. Identifying weaknesses and the causes of the fraud,
fraud, serta menentukan langkah selanjutnya, and determining subsequent actions, one of which
salah satu diantaranya adalah memperkuat sistem includes strengthening the Bank’s internal control
pengendalian internal Bank; dan system; and
6. Membuat laporan kepada Direktur Utama dengan 6. Preparing a report to the President Director, with a
tembusan kepada Dewan Komisaris. copy submitted to the Board of Commissioners.
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Sosialisasi Whistleblowing System Whistleblowing System Socialization
Sosialisasi anti fraud dilakukan oleh Sub Direktorat Anti-fraud socialization activities are conducted by
Anti Fraud ke seluruh kantor cabang/kantor cabang the Anti-Fraud Sub-Directorate across all branch
pembantu Bank Artha Graha Internasional, termasuk offices and sub-branch offices of Bank Artha Graha
pada karyawan outsourcing (driver, office boy, dan Internasional, including outsourced personnel (drivers,
security) dalam rangka mengefektifkan penerapan office assistants, and security personnel), in order to
Whistleblowing System Bank Artha Graha Internasional. enhance the effective implementation of the Bank’s
Whistleblowing System.
Jumlah Pengaduan Yang Masuk dan Number of Reports Received and Processed in
Diproses Pada Tahun Buku Terakhir the Latest Fiscal Year
Selama periode tahun 2025, tidak terdapat pelaporan During fiscal year 2025, there were no reports of alleged
dugaan fraud yang disampaikan melalui mekanisme fraud submitted through the Whistleblowing System
Whistleblowing System Bank Artha Graha Internasional. mechanism of Bank Artha Graha Internasional.
Sanksi/Tindak Lanjut Atas Pengaduan Sanctions/Follow-up Actions on Complaints
Yang Telah Selesai Diproses Pada Tahun Completed in the Fiscal Year
Buku
Sepanjang 2025, Bank Artha Graha Internasional tidak Throughout 2025, Bank Artha Graha Internasional did not
menerima pengaduan pelanggaran. Namun apabila receive any reports of violations. However, if any reports
terdapat pengaduan pelanggaran yang masuk dan are submitted and, upon investigation, are proven to
setelah diinvestigasi terbukti sebagai pelanggaran maka constitute violations, sanctions will be imposed in
dikenakan sanksi sesuai dengan peraturan yang berlaku. accordance with the applicable regulations.
LAPORAN PELAKSANAAN TATA KELOLA TERINTEGRASI
INTEGRATED GOVERNANCE IMPLEMENTATION REPORT
Sampai dengan akhir tahun 2025 Bank Artha Graha As of the end of 2025, Bank Artha Graha Internasional
Internasional belum mempunyai Entitas Anak atau keterkaitan does’nt any subsidiaries or ownership and/ or control
kepemilikan dan/atau pengendalian dengan perusahaan lain relationships with other companies in the financial services
di bidang jasa keuangan dan jika merujuk pada Peraturan sector. Referring to Financial Services Authority Regulation
Otoritas Jasa Keuangan No. 30 Tahun 2024 tanggal 19 (POJK) No. 30 of 2024 dated December 19, 2024 concerning
Desember 2024 tentang Konglomerasi Keuangan dan Financial Conglomeration and Financial Conglomerate
Perusahaan Induk Konglomerasi Keuangan disebutkan kriteria Holding Companies, a financial conglomerate is defined as
konglomerasi keuangan memiliki total aset LJK Konglomerasi having total assets of Financial Services Institutions within
Keuangan paling sedikit Rp100.000.000.000.000,00 (seratus the conglomerate of at least IDR100,000,000,000,000 (one
triliun rupiah); dan paling sedikit berjumlah 2 (dua) LJK pada hundred trillion rupiah) and consisting of at least 2 (two)
2 (dua) sektor yang berbeda di Konglomerasi Keuangan Financial Services Institutions operating in 2 (two) different
atau total aset LJK Konglomerasi Keuangan paling sedikit sectors within the financial conglomerate; or having total assets
Rp20.000.000.000.000,00 (dua puluh triliun rupiah) sampai of Financial Services Institutions within financial conglomerate
dengan kurang dari Rp100.000.000.000.000,00 (seratus of at least IDR20,000,000,000,000 (twenty trillion rupiah) up
triliun rupiah) dan paling sedikit berjumlah 3 (tiga) LJK pada 3 to less than IDR100,000,000,000,000 (one hundred trillion
(tiga) sektor yang berbeda di Konglomerasi Keuangan. rupiah) and consisting of at least 3 (three) Financial Services
Institutions operating in 3 (three) different sectors within the
financial conglomerate.
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Dengan kriteria tersebut, Bank Artha Graha Internasional Based on these criteria, Bank Artha Graha Internasional is
belum memiliki kewajiban dalam menerapkan tata kelola not yet subject to the obligation to implement integrated
terintegrasi. corporate governance.
PEMENUHAN PENYAMPAIAN LAPORAN KEBERLANJUTAN
2025
FULFILLMENT OF SUSTAINABILITY REPORT SUBMISSION 2025
Bank telah menyampaikan Laporan Keberlanjutan The Bank has submitted its Sustainability Report in accordance
sebagaimana yang diatur dalam POJK No. 51/ POJK.03/2017 with Financial Services Authority Regulation (POJK) No. 51/
tentang Penerapan Keuangan Berkelanjutan bagi Lembaga POJK.03/2017 concerning the Implementation of Sustainable
Jasa Keuangan, Emiten dan Perusahaan Publik. Pada tahun Finance for Financial Services Institutions, Issuers, and Public
buku 2025, Bank Artha Graha Internasional menyampaikan Companies. In fiscal year 2025, Bank Artha Graha Internasional
Laporan Keberlanjutan dalam buku yang terpisah dari Laporan prepared and published the Sustainability Report as a separate
Tahunan namun tetap menjadi bagian yang tak terpisahkan document from the Annual Report; however, it remains an
dari Laporan Tahunan ini. integral and inseparable part of this Annual Report.
PENGUNGKAPAN KEPEMILIKAN SAHAM ANGGOTA
DIREKSI DAN ANGGOTA DEWAN KOMISARIS
DISCLOSURE OF SHARE OWNERSHIP OF MEMBERS OF THE BOARD OF
DIRECTORS AND THE BOARD OF COMMISSIONERS
Kebijakan Pengungkapan Kepemilikan Policy on Disclosure of Share Ownership
Saham
Dalam menjalankan tata kelola perusahaan Bank Artha In implementing corporate governance, Bank Artha Graha
Graha Internasional berkomitmen memenuhi ketentuan Internasional is committed to complying with applicable
peraturan yang berlaku termasuk terkait kebijakan regulations, including policies on the disclosure of share
pengungkapan kepemilikan saham anggota Direksi dan ownership of members of the Board of Directors and the
anggota Dewan Komisaris paling lambat 5 (lima) hari kerja Board of Commissioners. Such disclosures are made no
setelah terjadinya kepemilikan atau setiap perubahan later than 5 (five) business days after the occurrence
kepemilikan atas saham Perusahaan Terbuka. of ownership or any change in ownership of shares in a
Public Company.
Dalam hal ini Bank berkomitmen memenuhi Peraturan In this regard, the Bank is committed to complying with
Otoritas Jasa Keuangan No. 4 tahun 2024 tentang Financial Services Authority Regulation No. 4 of 2024
Laporan Kepemilikan atau Setiap Perubahan Kepemilikan concerning Reports on Share Ownership or Any Changes
Saham Perusahaan Terbuka dan Laporan Aktivitas in Share Ownership of Public Companies and Reports on
Menjaminkan Saham Perusahaan Terbuka. Pledging Activities of Public Company Shares.
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Implementasi Kebijakan Pengungkapan Implementation of the Share Ownership
Kepemilikan Saham Disclosure Policy
Pengungkapan kepemilikan saham anggota Direksi dan Disclosure of share ownership of members of the
anggota Dewan Komisaris paling lambat 5 (lima) hari kerja Board of Directors and members of the Board of
setelah terjadinya kepemilikan atau setiap perubahan Commissioners, no later than 5 (five) business days
kepemilikan diwujudkan dengan menyampaikan after the occurrence of ownership or any change in
perubahan atas kepemilikan tersebut kepada Otoritas ownership, is carried out by submitting such changes to
Jasa Keuangan (OJK) dan Bursa Efek Indonesia yang the Financial Services Authority (OJK) and the Indonesia
mencantumkan informasi di antaranya: Stock Exchange. The disclosure includes, among others,
the following information:
1. Identitas anggota Direksi atau anggota Dewan 1. Identity of the member of the Board of Directors or
Komisaris; the Board of Commissioners;
2. Nama saham Perusahaan Terbuka; 2. Name of the shares of the Public Company;
3. Jumlah saham dan persentase sebelum transaksi; 3. Number of shares and percentage prior to the
transaction;
4. Jumlah saham dan persentase setelah transaksi; 4. Number of shares and percentage after the
transaction;
5. Jenis transaksi yang dilakukan; 5. Type of transaction conducted;
6. Jumlah saham dibeli, dijual, dan dialihkan; 6. Number of shares purchased, sold, or transferred;
7. Keterangan mengenai klasifikasi saham; 7. Information on share classification;
8. Harga pembelian atau penjualan per saham, jika 8. Purchase or sale price per share, if the change in
perubahan kepemilikan merupakan akibat dari ownership results from a payment transaction;
adanya transaksi pembayaran;
9. Tanggal transaksi; 9. Transaction date;
10. Tujuan dari transaksi; 10. Purpose of the transaction;
11. Status kepemilikan Saham; 11. Status of share ownership;
12. Informasi mengenai pemegang saham yang tercatat 12. Information on shareholders recorded in the register
di daftar pemegang saham Perusahaan Terbuka of shareholders of the Public Company for the
untuk kepentingan pemilik manfaat, jika terdapat benefit of the beneficial owner, if there is indirect
kepemilikan saham secara tidak langsung; share ownership;
13. Nama pemegang saham yang memberikan kuasa 13. Name of the shareholder granting authority to report
untuk melaporkan dan keterangan bahwa pelaporan and a statement that such reporting is made under
tersebut merupakan kuasa yang diberikan untuk a power of attorney for themselves, if the share
dirinya, jika laporan kepemilikan saham dikuasakan; ownership report is submitted through a proxy; and
dan
14. Informasi mengenai rincian anggota kelompok yang 14. Information on the details of members of an organized
terorganisasi, jika merupakan laporan kepemilikan group, if the report relates to share ownership by an
saham oleh kelompok yang terorganisir. organized group.
Kebijakan Pemberian Kompensasi Jangka Policy on the Granting of Performance-Based
Panjang Berbasis Kinerja Kepada Manajemen Long-Term Compensation to Management
dan/atau Karyawan and/or Employees
Hingga 31 Desember 2025, Bank tidak melaksanakan As of December 31, 2025, the Bank has not implemented
kebijakan pemberian kompensasi jangka panjang any performance-based long-term compensation
berbasis kinerja kepada manajemen dan/atau karyawan policies for management and/or employees of the
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yang dimiliki oleh Emiten atau Perusahaan Publik, antara Issuer or Public Company, including, among others, a
lain berupa program kepemilikan saham oleh manajemen Management Stock Ownership Program (MSOP) and/
(Management Stock Ownership Program/MSOP) or an Employee Stock Ownership Program (ESOP).
dan/atau program kepemilikan saham oleh karyawan Accordingly, the Bank does not have any policies related
(Employee Stock Ownership Program/ESOP). Oleh to share ownership programs for management and/or
karena itu, Bank tidak memiliki kebijakan terkait program employees.
kepemilikan saham oleh manajemen dan/atau karyawan.
KEBIJAKAN ANTI FRAUD
ANTI-FRAUD POLICY
Bank Artha Graha Internasional telah memiliki dan Bank Artha Graha Internasional has established and
memberlakukan kebijakan anti fraud sebagaimana dimuat implemented an anti-fraud policy as set forth in the Anti-
dalam Pedoman Anti Fraud No. 00001.03.0 tanggal 5 Fraud Guidelines No. 00001.03.0 dated November 5, 2025
November 2025 tentang Pedoman Penerapan Strategi Anti concerning the Guidelines for the Implementation of the Anti-
Fraud yang disosialisasikan secara berkala kepada seluruh Fraud Strategy. These guidelines are regularly disseminated
karyawan agar dapat dilaksanakan secara konsisten. to all employees to ensure consistent implementation.
Kebijakan anti fraud bermanfaat untuk memastikan agar The anti-fraud policy is intended to ensure that
kegiatan usaha perusahaan terbuka dilakukan secara the business activities of the public company are
legal, prudent, dan sesuai dengan prinsip-prinsip tata conducted in a legal, prudent manner and in accordance
kelola yang baik. Kebijakan tersebut dapat merupakan with the principles of good corporate governance. Such
bagian dalam kode etik, ataupun dalam bentuk policy may form part of the Code of Conduct or be
tersendiri. Kebijakan tersebut antara lain dapat meliputi issued as a standalone policy. It may include, among
program dan prosedur yang dilakukan dalam mengatasi others, programs and procedures to address practices
praktik korupsi, balas jasa (kickbacks), fraud, suap dan/ related to corruption, kickbacks, fraud, bribery, and/
atau gratifikasi dalam perusahaan terbuka. Lingkup or gratuities within the public company. The scope of
dari kebijakan tersebut menggambarkan pencegahan this policy reflects the public company’s commitment
perusahaan terbuka terhadap segala praktik korupsi, to preventing all forms of corrupt practices, whether in
baik memberi maupun menerima dari pihak lain. giving or receiving benefits from other parties.
Strategi Anti Fraud, Anti Penyuapan dan Anti-Fraud, Anti-Bribery, and Gratuities
Gratifikasi Strategy
Dalam membangun budaya kepatuhan dan menciptakan In fostering a culture of compliance and enhancing risk
kesadaran risiko (risk awareness) atas potensi risiko awareness regarding potential fraud risks and their
fraud dan konsekuensi yang dapat timbul, Bank memiliki consequences, the Bank has established an anti-fraud
kebijakan anti fraud yang merupakan bagian dari sistem policy as part of its internal control system. This policy
pengendalian internal Bank. Dimana hal tersebut sesuai is implemented in accordance with POJK No. 12 of 2024
dengan POJK No. 12 Tahun 2024, perihal Penerapan concerning the Implementation of Anti-Fraud Strategies
Strategi Anti Fraud bagi Lembaga Jasa Keuangan, yang for Financial Services Institutions, and has been applied
telah dilaksanakan oleh Bank secara bank-wide. bank-wide.
Seluruh insan Bank diwajibkan untuk menjunjung tinggi All Bank personnel are required to uphold integrity, act
integritas, bertindak jujur, profesional, dan secara honestly and professionally, and proactively protect
proaktif melindungi serta menjaga aset Bank, nasabah and safeguard the assets of the Bank, its customers,
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dan stakeholder lainnya sesuai dengan ketentuan yang and other stakeholders in accordance with applicable
berlaku baik internal maupun eksternal. Sebagai bentuk internal and external regulations. As part of the active
pengawasan aktif Direksi dan Dewan Komisaris terhadap oversight of fraud control by the Board of Directors
pengendalian fraud, Bank Artha Graha Internasional and the Board of Commissioners, Bank Artha Graha
melaksanakan kode etik (Code of Conduct) oleh seluruh Internasional implements a Code of Conduct across all
jajaran organisasi Bank. levels of the Bank’s organization.
Kode Etik merupakan pedoman perilaku Jajaran Bank The Code of Ethics serves as a guideline for the conduct of
dalam menjalankan tugas dan kedinasan sehari-hari Bank personnel in carrying out their daily duties and official
serta melakukan hubungan bisnis dengan para nasabah, responsibilities, as well as in conducting business relationships
rekanan maupun rekan sekerja. Code of Conduct with customers, business partners, and colleagues. The Code
sebagai pedoman berperilaku disusun berdasarkan of Conduct, as a behavioral guideline, is formulated based
nilai dan pertimbangan integritas, kesadaran diri dan on the values and considerations of integrity, self-awareness
profesionalisme, reputasi Bank, keluarga dan pribadi. and professionalism, as well as the reputation of the Bank,
family, and individuals.
KEBIJAKAN PENGADAAN BARANG DAN JASA
PROCUREMENT POLICY FOR GOODS AND SERVICES
Bank Artha Graha Internasional melakukan seleksi pemasok Bank Artha Graha Internasional conducts vendor and supplier
atau vendor untuk memastikan agar perusahaan terbuka selection to ensure that the public company obtains the
memperoleh barang atau jasa yang diperlukan dengan required goods or services at competitive prices and with
harga yang kompetitif dan kualitas yang baik. Sedangkan, appropriate quality. Enhancing the capabilities of suppliers
peningkatan kemampuan pemasok atau vendor bermanfaat or vendors is also important to ensure that the supply chain
untuk memastikan bahwa rantai pasokan (supply chain) operates efficiently and effectively. The ability of suppliers or
berjalan dengan efisien dan efektif. Kemampuan pemasok vendors to provide and fulfill the goods or services required
atau vendor dalam memasok/memenuhi barang atau jasa by the Bank directly affects the quality of the Bank’s output.
yang dibutuhkan Bank akan memengaruhi kualitas output
Bank.
Pelaksanaannya dapat menjamin kontinuitas pasokan, The implementation of this policy is intended to ensure
baik dari segi kuantitas maupun kualitas yang dibutuhkan continuity of supply, both in terms of the quantity
perusahaan terbuka. Cakupan ini meliputi kriteria dalam and quality required by the public company. Its scope
pemilihan pemasok atau vendor, mekanisme pengadaan includes criteria for the selection of suppliers or
yang transparan, upaya peningkatan kemampuan vendors, transparent procurement mechanisms, efforts
pemasok atau vendor, dan pemenuhan hak-hak to enhance supplier or vendor capabilities, fulfillment of
yang berkaitan dengan pemasok atau vendor, serta rights related to suppliers or vendors, as well as the use
penggunaan rekening Bank Artha Graha Internasional of Bank Artha Graha Internasional accounts for vendor
untuk pembayaran vendor sebagaimana diatur dalam payments, as stipulated in Operations Circular Letter
Surat Edaran Operasi No. 194.02.0. No. 194.02.0.
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PEMBELIAN KEMBALI SAHAM DAN/ATAU OBLIGASI
BANK
SHARE AND/OR BOND BUYBACK
Sepanjang tahun 2025, Bank Artha Graha Internasional Throughout 2025, Bank Artha Graha Internasional did
tidak menyelenggarakan pembelian kembali saham dan/ not conduct any share and/or bond buybacks.
atau obligasi Bank.
TRANSAKSI AFILIASI DAN BENTURAN KEPENTINGAN
AFFILIATED TRANSACTIONS AND CONFLICTS OF INTEREST
Pengungkapan transaksi afiliasi dan benturan kepentingan The disclosure of affiliated transactions and conflicts of
adalah upaya pemenuhan terhadap Peraturan Otoritas Jasa interest is carried out in fulfillment of Financial Services
Keuangan No. 42/POJK.04/2020 Tentang Transaksi Afiliasi Authority Regulation No. 42/POJK.04/2020 concerning
dan Transaksi Benturan Kepentingan. Hingga akhir 2025 Affiliated Transactions and Conflict of Interest Transactions.
tidak terdapat transaksi afiliasi yang telah dilaksanakan Bank As of the end of 2025, there were no affiliated transactions
sesuai dengan Peraturan Otoritas Jasa Keuangan di atas. conducted by the Bank in accordance with the above
Financial Services Authority regulations.
Dalam hal terjadi benturan kepentingan antara Bank dan In the event of a conflict of interest between the
pemilik Bank, anggota Direksi, anggota Dewan Komisaris, Bank and its shareholders, members of the Board of
Pejabat Eksekutif dan/atau pihak lain yang terkait Directors, members of the Board of Commissioners,
dengan Bank maka anggota Direksi, anggota Dewan Executive Officers, and/or other parties related to the
Komisaris, dan Pejabat Eksekutif dilarang mengambil Bank, members of the Board of Directors, members of
tindakan yang dapat merugikan atau mengurangi the Board of Commissioners, and Executive Officers
keuntungan Bank. are prohibited from taking any actions that may cause
losses to or reduce the benefits of the Bank.
Pengungkapan mengenai transaksi yang mengandung Disclosure of transactions involving conflicts of interest
benturan kepentingan, paling sedikit mencakup nama shall, at a minimum, include the name and position
dan jabatan pihak yang memiliki benturan kepentingan, of the party having the conflict of interest, the name
nama dan jabatan pengambil keputusan transaksi yang and position of the decision-maker of the transaction
mengandung benturan kepentingan, jenis transaksi, nilai involving the conflict of interest, the type of transaction,
transaksi, dan keterangan. Sepanjang tahun 2025, Bank the transaction value, and relevant explanations.
tidak memiliki transaksi yang mengandung Benturan Throughout 2025, the Bank did not have transactions
Kepentingan. involving conflicts of interest.
RENCANA KORPORASI BANK
BANK CORPORATE PLAN
Rencana Korporasi Bank disusun sebagai upaya untuk The Bank’s Corporate Plan has been prepared as an
menjawab tantangan bisnis dalam 7 tahun mendatang effort to address business challenges over the next 7
(2023-2029). Rencana Korporasi selaras dengan (seven) years (2023–2029) and is aligned with the
Rencana Bisnis Bank tahun 2024-2026. Rencana Bank Business Plan for 2024–2026. The Corporate Plan
Korporasi dilakukan dengan menganalisis kembali kondisi is formulated through a reassessment of economic
perekonomian dan perkembangan perbankan ditengah- conditions and banking industry developments amid
tengah ketidakpastian politik dan ketidakstabilan iklim political uncertainty and global economic instability.
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perekonomian dunia. Peluang bagi industri perbankan Opportunities for the banking industry to drive the
untuk mendorong pertumbuhan bisnis Bank masih Bank’s business growth remain open, supported by the
terbuka dengan menerapkan prinsip kehati-hatian dalam application of prudential principles in implementing an
strategi aggressiveness ekspansi funding dan lending appropriately aggressive funding and lending expansion
yang disesuaikan dengan kekuatan Bank Artha Graha strategy that is aligned with the strengths of Bank Artha
Internasional. Terlebih lagi, Era digital menuntut Bank Artha Graha Internasional. Moreover, the digital era requires
Graha Internasional untuk dapat menyesuaikan diri lebih Bank Artha Graha Internasional to adapt more rapidly,
cepat, mempersiapkan infrastruktur (baik infrastruktur prepare its infrastructure (both IT systems and human
IT sistem maupun Human Capital) serta strategi bisnis capital), and develop business strategies to sustain
untuk dapat mempertahankan kesinambungan bisnis di business continuity amid such rapid changes
tengah perubahan yang begitu cepat.
Bank Artha Graha Internasional akan bergerak menjadi Bank Artha Graha Internasional will transform into a
Hybrid Bank yang memadukan antara bisnis model Brick Hybrid Bank that combines a brick-and-mortar business
and Mortar dengan digital banking. Bank Artha Graha model with digital banking. The Bank will provide One
Internasional akan menyediakan One Stop Solution Stop Solution Banking Services for its customers. This
Banking Services untuk nasabah. Strategi ini mendukung strategy supports the advancement of the digital era
pergerakan era digital serta peluang bonus demografi as well as the opportunities arising from Indonesia’s
negara Indonesia yang akan mulai tampak pada tahun demographic bonus, which is expected to become
2025. Tentu serangkaian milestone telah dirumuskan more evident starting in 2025. To implement this major
Bank Artha Graha Internasional untuk menjalankan strategy, Bank Artha Graha Internasional has formulated
strategi besar tersebut. a series of milestones.
Fokus utama Bank Artha Graha Internasional adalah The Bank’s primary focus is strengthening internal
penguatan internal serta pembangunan infrastruktur capabilities and developing IT infrastructure and
IT dan Human Capital, dimana diharapkan peningkatan human capital, with the expectation that enhanced IT
infrastruktur IT yang akan dikelola dengan baik oleh infrastructure will be effectively managed by corporate
corporate talent yang memiliki kompetensi handal talent possessing strong competencies in the digital
di Era Digital. Milestone tersebut telah digambarkan era. These milestones are outlined in the corporate-
dalam peta strategi level korporasi Bank Artha Graha level strategy map of Bank Artha Graha Internasional
Internasional sebagai bentuk penerjemahan strategi as a translation of executable strategies. The Bank
yang dapat dilaksanakan. Bank Artha Graha Internasional views the rapidly evolving business environment and
memandang lingkungan bisnis dan era digital yang digital era not as obstacles, but as timely opportunities
bergerak begitu cepat bukanlah menjadi hambatan to undertake superior digital transformation. Through
namun justru waktu yang tepat untuk dimanfaatkan these efforts, Bank Artha Graha Internasional aims to
dalam melakukan transformasi digital yang unggul strengthen its competitive position within the KBMI I
dipersaingan Kelompok Bank berdasarkan Modal Inti category and achieve growth toward KBMI II by 2029.
(KBMI) I bahkan mampu bertumbuh menjadi KBMI II
tahun 2029.
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INTEGRITAS PELAPORAN DAN SISTEM TEKNOLOGI
INFORMASI
INTEGRITY OF REPORTING AND INFORMATION TECHNOLOGY SYSTEMS
Bank Artha Graha Internasional melaksanakan Bank Artha Graha Internasional ensures transparency
transparansi kondisi keuangan dan non keuangan kepada of its financial and non-financial conditions to
Pemangku Kepentingan melalui laporan yang disusun Stakeholders through reports prepared in accordance
sesuai dengan tata cara, jenis, dan cakupan sesuai with the procedures, types, and scope stipulated under
dengan Peraturan Otoritas Jasa Keuangan mengenai Financial Services Authority regulations concerning the
transparansi dan publikasi laporan bank. transparency and publication of bank reports.
Berikut publikasi kondisi keuangan dan non keuangan The following publications on the Bank’s financial and
Bank selama periode Tahun 2025 yang disampaikan ke non-financial conditions during fiscal year 2025 were
publik baik melalui media cetak atau situs perusahaan disclosed to the public through print media and/or the
https://www. arthagraha.com/ Bank’s official website at https://www.arthagraha.com/
1. Laporan Keuangan Bulanan Bank telah menyusun dan 1. Monthly Financial Statements, the Bank prepared
menyampaikan Laporan Keuangan Bulanan kepada and submitted Monthly Financial Statements to the
regulator serta telah dipublikasikan pada website regulator and published them on the Bank’s website.
Bank.
2. Laporan Keuangan Triwulanan Bank telah menyusun 2. Quarterly Financial Statements, the Bank prepared
dan menyampaikan Laporan Keuangan Triwulan and submitted Quarterly Financial Statements to the
kepada regulator sesuai dengan ketentuan serta regulator in accordance with applicable provisions
telah dipublikasikan melalui website. and published them through the Bank’s website.
3. Laporan Tahunan dan Laporan Keberlanjutan Bank 3. Annual Report and Sustainability Report, the Bank
telah menyusun dan menyampaikan Laporan Tahunan prepared and submitted the Annual Report and
dan Laporan Keberlanjutan kepada regulator serta Sustainability Report to the regulator and published
telah dipublikasikan melalui website resmi Bank. them through the Bank’s official website.
4. Laporan dan Informasi Lainnya Bank juga telah 4. Other Reports and Information, the Bank also
menyusun laporan-laporan publikasi lainnya yang prepared other mandatory disclosure reports
diwajibkan oleh regulator, meliputi Laporan Tata required by regulators, including the Corporate
Kelola, Laporan Eksposur Risiko dan Permodalan, Governance Report, Risk Exposure and Capital
informasi produk dan penggunaan data nasabah, Adequacy Reports, information on products and
informasi jaringan kantor, informasi penyampaian the use of customer data, information on branch
dan penanganan pengaduan, informasi atau fakta networks, information on the submission and
material serta informasi-informasi lainnya yang handling of complaints, material information or facts,
diwajibkan. and other required disclosures.
Selain itu, Bank juga telah menyusun dan menyampaikan In addition, the Bank prepared and submitted reports
laporan-laporan yang diwajibkan oleh regulator (Otoritas required by regulators (the Financial Services Authority,
Jasa Keuangan, Bank Indonesia, PPATK dan regulator Bank Indonesia, PPATK, and other regulators) in
lainnya) sesuai dengan ketentuan dan batas waktu accordance with applicable provisions and deadlines
yang ditetapkan dalam ketentuan eksternal masing- set forth by each respective regulator. The Bank has
masing regulator. Bank telah memastikan bahwa ensured that the preparation of all regulatory reports
seluruh penyusunan laporan-laporan kepada regulator is supported by adequate management information
telah didukung oleh sistem informasi manajemen systems to enhance the quality of decision-making by
yang memadai untuk meningkatkan kualitas proses the Board of Directors and the effectiveness of oversight
pengambilan keputusan oleh Direksi dan kualitas proses by the Board of Commissioners.
pengawasan oleh Dewan Komisaris.
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Sustaining Stability and Driving Growth
PENERAPAN ATAS PEDOMAN TATA KELOLA
PERUSAHAAN TERBUKA
IMPLEMENTATION OF THE GUIDELINES FOR PUBLIC COMPANY CORPORATE
GOVERNANCE
Roadmap GCG yang diterbitkan Otoritas Jasa Keuangan The GCG Roadmap issued by the Financial Services
(OJK) pada tahun 2014 memiliki dampak yang besar Authority (OJK) in 2014 has had a significant impact on
bagi perkembangan GCG di lingkungan dunia usaha. the development of GCG practices within the business
Penekanan pada transparansi, akuntabilitas, dan sector. The emphasis on transparency, accountability,
penyampaian informasi yang wajar menjadi bahasan and fair disclosure of information provides important
yang dapat menjadi pegangan bagi entitas usaha, guidance for business entities, particularly public
khususnya bagi perusahaan terbuka. Demikian pula companies. Likewise, the protection of shareholders’
dengan hak pemegang saham tanpa terkecuali, rights without exception—especially those of minority
khususnya pemegang saham minoritas yang harus shareholders—must be a key concern for issuers or
menjadi perhatian dari emiten atau perusahaan terbuka. public companies.
Secara umum, Bank sebagai perusahaan terbuka telah In general, as a public company, the Bank has
melaksanakan seluruh peraturan yang dikeluarkan implemented all regulations issued by the OJK and
OJK, dan akan terus berupaya melakukan perbaikan will continue to make improvements to create added
untuk menciptakan nilai tambah bagi pemegang value for shareholders and other stakeholders. In
saham dan pemangku kepentingan. Khususnya terkait particular, this relates to the Guidelines for Public
pedoman Tata Kelola Perusahaan Terbuka yang diatur Company Corporate Governance as regulated under
berdasarkan Peraturan OJK No. 21/POJK.04/2015 tanggal OJK Regulation No. 21/POJK.04/2015 dated November
16 November 2015 tentang Penerapan Pedoman Tata 16, 2015 concerning the Implementation of Public
Kelola Perusahaan Terbuka, yang dijabarkan dalam Surat Company Corporate Governance Guidelines, as further
Edaran OJK No. 32/SEOJK.04/2015 tanggal 17 November elaborated in OJK Circular Letter No. 32/SEOJK.04/2015
2015 tentang Pedoman Tata Kelola Perusahaan Terbuka. dated November 17, 2015 concerning Public Company
Corporate Governance Guidelines.
Pedoman tersebut yang memuat aspek, prinsip dan These guidelines, which set out the aspects, principles,
rekomendasi tata kelola perusahaan yang baik berguna and recommendations of good corporate governance,
untuk mendorong penerapan praktik GCG sesuai are intended to encourage the implementation of GCG
dengan praktik internasional yang patut diteladani practices in line with internationally recognized best
perusahaan terbuka. Bank wajib menerapkan pedoman practices for public companies. The Bank is required
tersebut, dan jika belum menerapkannya, Bank wajib to implement these guidelines, and in the event that
menjelaskan alasan tidak diterapkannya pedoman certain recommendations have not been implemented,
tersebut. Pengungkapan penerapan atas rekomendasi the Bank is obliged to disclose the reasons for such
dalam pedoman tersebut disampaikan dalam laporan non-implementation. Disclosure of the implementation
tahunan perusahaan terbuka. of the recommendations under these guidelines is
presented in the Annual Report of the public company.
Berdasarkan Surat Edaran OJK No. 32/SEOJK.04/2015 Based on OJK Circular Letter No. 32/SEOJK.04/2015,
sebagai standar penerapan GCG yang mencakup 5 the GCG implementation standard comprises 5 (five)
(lima) aspek, 8 (delapan) prinsip dan 25 rekomendasi aspects, 8 (eight) principles, and 25 (twenty-five)
penerapan aspek dan prinsip GCG. Rekomendasi recommendations for the application of GCG aspects
penerapan aspek dan prinsip GCG dalam Pedoman and principles. These recommendations constitute the
Tata Kelola adalah standar penerapan aspek dan prinsip standards that must be applied by the Bank. A summary
GCG yang harus diterapkan Bank. Ikhtisar kepatuhan of the Bank’s compliance with OJK Regulations and
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Bank terhadap Peraturan dan Surat Edaran OJK tentang Circular Letters concerning the Guidelines for Public
Pedoman Tata Kelola Perusahaan Terbuka dapat dilihat Company Corporate Governance is presented in the
pada tabel di bawah ini. table below.
Kesesuaian Perkembangan Penerapan GCG di Lingkup Alignment of the Bank’s GCG Implementation Progress
Bank dengan Surat Edaran OJK No. 32/SEOJK.04/2015 with OJK Circular Letter No. 32/SEOJK.04/2015
tentang Pedoman Tata Kelola Perusahaan Terbuka. concerning the Guidelines for Public Company
Corporate Governance.
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
I Aspek 1: Hubungan Perusahaan Terbuka dengan Pemegang Saham dalam menjamin hak-hak Pemegang Saham.
Aspect 1: Relationship between the Company and the Shareholders in Ensuring the Rights of Shareholders.
Prinsip 1 1. Perusahaan Terbuka Bank telah memiliki prosedur penyelenggaraan RUPS Terpenuhi
Meningkatkan memiliki cara atau yang telah memuat prosedur teknis pengumpulan suara Comply
Nilai prosedur teknis (voting), baik secara terbuka maupun tertutup yang
Penyelenggaraan pengumpulan suara mengedepankan independensi dan kepentingan Pemegang
RUPS (voting) baik secara Saham. Keputusan diambil berdasarkan musyawarah
terbuka maupun untuk mufakat. Dalam hal keputusan musyawarah untuk
Principle 1 tertutup yang mufakat tidak tercapai, maka keputusan diambil dengan
Increasing the mengedepankan pemungutan suara berdasarkan suara setuju lebih dari 1/2
Value of the independensi, (satu per dua) bagian dari jumlah seluruh saham dengan
Organisation of dan kepentingan hak suara yang hadir dalam RUPS.
General Meeting pemegang saham. The Bank has established procedures for convening the
of Shareholders The Public Company General Meeting of Shareholders (GMS), which include
(GMS) should have technical procedures for voting, whether conducted
methods or technical openly or by secret ballot, while upholding independence
procedures for and safeguarding the interests of Shareholders. Resolutions
voting, either open or are taken through deliberation to reach consensus. In the
closed that prioritise event that consensus cannot be achieved, resolutions are
the independence adopted through voting based on the approval of more
and interests of than 1/2 (one-half) of the total shares with voting rights
shareholders. present at the GMS.
2. Seluruh anggota RUPS Tahunan yang dilaksanakan pada tanggal 26 Juni 2025 Terpenuhi
Direksi dan sebagian dihadiri oleh 4 (empat) anggota Direksi dan 3 (tiga) Anggota sebagian
anggota Dewan Dewan Komisaris Independen dengan jumlah kehadiran Partly
Komisaris Perusahaan anggota Dewan Komisaris sebesar 60 persen dan anggota comply
Terbuka hadir dalam Direksi sebesar 80 persen.
RUPS Tahunan. The Annual General Meeting of Shareholders (AGMS) held
All members of the on June 26, 2025 was attended by 4 (four) members of the
Board of Directors Board of Directors and 3 (three) Independent members of
and Board of the Board of Commissioners, with an attendance rate of 60
Commissioners of percent for the Board of Commissioners and 80 percent
the Company should for the Board of Directors.
be present at the
AGMS.
3. Ringkasan risalah Bank telah membuat ringkasan risalah RUPS dalam bahasa Terpenuhi
RUPS tersedia Indonesia dan bahasa Inggris yang telah diumumkan 2 (dua) Comply
dalam Situs Web hari kerja setelah RUPS diselenggarakan melalui website
Perusahaan Terbuka Bursa Efek Indonesia (www.idx.co.id) , dan website Bank
paling sedikit selama dalam bahasa Indonesia dan bahasa Inggris, pada menu
1 (satu) tahun. Hubungan Investor bagian RUPS http://www.arthagraha.
com/hubungan investor/ RUPS/risalah-rapat- umum
pemegang-saham-rups
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
Summary of the The Bank has prepared a summary of the minutes of the
minutes of GMS shall General Meeting of Shareholders (GMS) in both Indonesian
be made available on and English, which was announced within 2 (two) business
the website of the days after the GMS was held through the Indonesia Stock
Company for at least Exchange website (www.idx.co.id) and the Bank’s website in
one year. Indonesian and English under the Investor Relations menu,
GMS section, at http://www.arthagraha.com/hubungan
investor/ RUPS/risalah-rapat- umum pemegang-saham-
rups
Prinsip 2 4. Perusahaan Terbuka Bank memiliki Pedoman Kebijakan Perusahaan No. 0021.01.0 Terpenuhi
Meningkatkan memiliki suatu tanggal 8 Agustus 2014 tentang Media Komunikasi. Comply
Kualitas kebijakan komunikasi Berdasarkan pedoman tersebut, Bank menyediakan sarana
Komunikasi dengan pemegang media eksternal yang dapat dimanfaatkan untuk menjalin
Perusahaan saham atau investor. hubungan dengan Pemangku Kepentingan meliputi:
Terbuka dengan The Company should a. Website;
Pemegang Saham have a policy on b. Paparan Publik;
atau Investor. communication with c. Laporan Tahunan & Laporan Keberlanjutan;
shareholders or d. Company Profile;
Principle 2 investors. e. Press Release;
Improving the f. Sponsorship; dan
Quality of g. Edukasi Perbankan.
Communication The Bank has established Company Policy Guidelines No.
of the 0021.01.0 dated August 8, 2014 concerning Communication
Company with Media. Based on these guidelines, the Bank provides
Shareholders or external communication media that may be utilized to build
Investors. relationships with Stakeholders, including:
a. Website;
b. Public Expose;
c. Annual Report and Sustainability Report;
d. Company Profile;
e. Press Releases;
f. Sponsorship; and
g. Banking Education.
5. Perusahaan Terbuka Bank mengungkapkan kebijakan komunikasi secara jelas Terpenuhi
mengungkapkan pada Laporan Tahunan dan Laporan Keberlanjutan yang Comply
kebijakan komunikasi telah dimuat dalam website Bank. Bank telah melaksanakan
Perusahaan Terbuka kebijakan keterbukaan informasi berdasarkan Peraturan
dengan pemegang Otoritas Jasa Keuangan No. 8/POJK.04/2015 tentang Situs
saham atau investor Web Emiten atau Perusahaan Publik. Bank mengungkapkan
dalam Situs Web. informasi kegiatan usaha Bank dalam bahasa Indonesia dan
The Company bahasa Inggris antara lain informasi terkait:
should disclose their a. Informasi umum Bank;
communication b. Informasi bagi Pemegang Saham atau investor;
policy with c. Informasi tata kelola perusahaan; dan
shareholders or d. Informasi tanggung jawab sosial perusahaan.
investors on their The Bank clearly discloses its communication policy in the
website. Annual Report and the Sustainability Report, which are
published on the Bank’s website. The Bank has implemented
its information disclosure policy in accordance with
Financial Services Authority Regulation No. 8/POJK.04/2015
concerning the Websites of Issuers or Public Companies.
The Bank discloses information on its business activities in
both Indonesian and English, including, among others:
a. General information about the Bank;
b. Information for Shareholders or investors;
c. Corporate governance information; and
d. Corporate social responsibility information.
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Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
II Aspek 2: Fungsi dan Peran Dewan Komisaris.
Aspect 2:Functions and Roles of the Board of Commissioners.
Prinsip 3 6. Penentuan Bank telah menentukan jumlah anggota Dewan Komisaris Terpenuhi
Memperkuat jumlah anggota dengan mempertimbangkan kompleksitas usaha Bank saat Comply
Keanggotaan dan Dewan Komisaris ini dan rencana pengembangan ke depan. Bank memiliki 5
Komposisi Dewan mempertimbangkan (lima) orang anggota Dewan Komisaris yang profesional dan
Komisaris kondisi Perusahaan kompeten di bidang perbankan. Dari jumlah seluruh anggota
Terbuka. Dewan Komisaris tersebut, 3 (tiga) orang di antaranya
Principle 3 The number adalah Komisaris Independen, jumlah tersebut telah
Strengthening of members sesuai dengan Peraturan Otoritas Jasa Keuangan No. 33/
the Membership of the Board of POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten
and Composition Commissioners atau Perusahaan Publik.
of the Board of should be The Bank has determined the number of members of
Commissioners determined by the Board of Commissioners by taking into account the
considering the current complexity of the Bank’s business and its future
condition of the development plans. The Bank has 5 (five) members of
Company. the Board of Commissioners who are professional and
competent in the banking sector. Of the total members
of the Board of Commissioners, 3 (three) are Independent
Commissioners, which is in compliance with Financial
Services Authority Regulation No. 33/POJK.04/2014
concerning the Board of Directors and the Board of
Commissioners of Issuers or Public Companies.
7. Penentuan Penetapan komposisi anggota Dewan Komisaris telah Terpenuhi
komposisi anggota dilakukan dengan mempertimbangkan pengetahuan, Comply
Dewan Komisaris keahlian, dan pengalaman yang relevan dalam melaksanakan
memperhatikan tugas sesuai dengan bidang masing-masing, khususnya
keberagaman di bidang perbankan atau bidang keuangan, serta
keahlian, mempertimbangkan kemampuan melakukan pengelolaan
pengetahuan, dan strategis dalam rangka pengembangan Bank yang sehat
pengalaman yang dengan senantiasa berpedoman kepada peraturan
dibutuhkan. perundang-undangan yang berlaku.
The composition The determination of the composition of the Board of
of the Board of Commissioners has been carried out by taking into
Commissioners account the relevant knowledge, expertise, and experience
shall be determined required to perform their respective duties, particularly
by taking into in the banking or financial sector, as well as the ability to
consideration the carry out strategic oversight in support of the Bank’s sound
diversity of expertise, development, while consistently adhering to applicable
knowledge and laws and regulations.
experience required.
Prinsip 4 8. Dewan Komisaris Self-assessment Dewan Komisaris telah dilakukan sesuai Terpenuhi
Meningkatkan mempunyai kebijakan ketentuan yang diatur dalam Peraturan Otoritas Jasa Comply
Kualitas penilaian sendiri Keuangan No. 4/POJK.03/2016 tentang Penilaian Tingkat
Pelaksanaan (Self-Assessment) Kesehatan Bank Umum dan peraturan turunannya. Self-
Tugas dan untuk menilai kinerja assessment dilakukan melalui penilaian 3 (tiga) aspek
Tanggung Jawab Dewan Komisaris. governance yaitu governance structure, governance
Dewan Komisaris. The Board of process, dan governance outcome.
Commissioners The self-assessment of the Board of Commissioners
Principle 4 should have a has been conducted in accordance with the provisions
Improving the self-assessment stipulated in Financial Services Authority Regulation
Quality of the policy to assess No. 4/POJK.03/2016 concerning the Assessment of
Implementation the performance the Soundness Level of Commercial Banks and its
of Duties and of the Board of implementing regulations. The self-assessment is carried
Responsibilities Commissioners. out through an evaluation of 3 (three) governance aspects,
of the Board of namely governance structure, governance process, and
Commissioners governance outcome.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
9. Kebijakan penilaian Hasil (self-assessment) Dewan Komisaris telah diungkapkan Terpenuhi
sendiri (Self- pada Laporan Tahunan ini dalam uraian Penilaian Kinerja Comply
Assessment) untuk Dewan Komisaris dalam bab Tata Kelola Perusahaan.
menilai kinerja The results of the Board of Commissioners’ self-assessment
Dewan Komisaris, have been disclosed in this Annual Report under the
diungkapkan melalui description of the Board of Commissioners’ Performance
Laporan Tahunan Evaluation in the Corporate Governance chapter.
Perusahaan Terbuka.
Self-assessment
policy for assessing
the performance
of the Board of
Commissioners
should be disclosed
in the Annual
Report of the Public
Company.
10. Dewan Komisaris Kebijakan pengunduran diri Dewan Komisaris telah diatur Terpenuhi
mempunyai kebijakan dalam Pedoman dan Tata Tertib Kerja Dewan Komisaris PKP Comply
terkait pengunduran No. 0006.05.0 tanggal 28 Desember 2023 Berdasarkan
diri anggota Dewan pedoman tersebut, jika ada anggota Dewan Komisaris
Komisaris apabila yang terlibat dalam tindak kejahatan keuangan, maka akan
terlibat dalam diberhentikan atau masa jabatannya akan berakhir dengan
kejahatan keuangan. sendirinya, dan Bank akan menyelenggarakan RUPS atas hal
The Board of tersebut.
Commissioners has The policy on the resignation of members of the Board of
a policy regarding Commissioners is stipulated in the Board of Commissioners’
the resignation Guidelines and Work Procedure (PKP) No. 0006.05.0
of members of dated December 28, 2023. Based on these guidelines, if
the Board of a member of the Board of Commissioners is involved in a
Commissioners in the financial crime, such member shall be dismissed or their
event that they are term of office shall automatically cease, and the Bank
involved in financial shall convene a General Meeting of Shareholders (GMS) in
crimes. relation to such matter.
11. Dewan Komisaris Bank memiliki kebijakan suksesi dalam proses nominasi Terpenuhi
atau Komite yang anggota Direksi sebagaimana diatur dalam Pedoman Comply
menjalankan fungsi dan Tata Tertib Kerja Remunerasi dan Nominasi, PKP No.
Remunerasi dan 0005.02.1 tanggal 14 November 2019. Berdasarkan pedoman
Nominasi menyusun tersebut, Komite tersebut memberikan rekomendasi kepada
kebijakan suksesi Dewan Komisaris mengenai program pengembangan dan
dalam proses kemampuan Direksi, serta memberikan usulan calon yang
Nominasi anggota memenuhi syarat sebagai anggota Direksi kepada Dewan
Direksi. Komisaris untuk disampaikan kepada RUPS.
The Board of The Bank has established a succession policy in the
Commissioners nomination process for members of the Board of Directors,
or the Committee as stipulated in the Remuneration and Nomination
performing the Committee’s Guidelines and Work Procedure (PKP) No.
Nomination and 0005.02.1 dated November 14, 2019. Based on these
Remuneration guidelines, the Committee provides recommendations
function formulates to the Board of Commissioners regarding development
a succession policy programs and competency enhancement for members of
in the nomination the Board of Directors, and proposes qualified candidates
process for members for appointment as members of the Board of Directors to
of the Board of the Board of Commissioners for submission to the General
Directors. Meeting of Shareholders (GMS).
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Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
III Aspek 3: Fungsi dan Peran Direksi.
Aspect 3: Functions and Roles of the Board of Directors.
Prinsip 5 12. Penentuan jumlah Bank telah menentukan jumlah anggota Direksi dengan Terpenuhi
Memperkuat anggota Direksi mempertimbangkan kompleksitas usaha Bank saat ini dan Comply
Keanggotaan dan mempertimbangkan rencana pengembangan ke depan, serta efektivitas dalam
Komposisi Direksi. kondisi Perusahaan pengambilan keputusan. Bank memiliki 6 (enam) orang
Terbuka serta anggota Direksi yang profesional dan kompeten di bidang
Principle 5 efektivitas dalam perbankan.
Strengthening pengambilan
the Membership keputusan. Bank memiliki Direktur Kepatuhan/Direktur Independen
and Composition The determination yang bertanggungjawab terhadap penerapan GCG di Bank.
of the Board of of the number of
Directors members of the Pengangkatan anggota Direksi dilakukan sesuai dengan
Board of Directors Peraturan Otoritas Jasa Keuangan No. 33/POJK.04/2014
takes into account tentang Direksi dan Dewan Komisaris Emiten atau
the condition of the Perusahaan Publik.
Public Company as The Bank has determined the number of members of the
well as effectiveness Board of Directors by taking into account the current
in decision-making. complexity of the Bank’s business, future development
plans, and the effectiveness of decision-making. The Bank
has 6 (six) members of the Board of Directors who are
professional and competent in the banking sector.
The Bank has appointed a Director of Compliance/
Independent Director who is responsible for the
implementation of Good Corporate Governance (GCG)
within the Bank.
The appointment of members of the Board of Directors is
carried out in accordance with Financial Services Authority
Regulation No. 33/POJK.04/2014 concerning the Board of
Directors and the Board of Commissioners of Issuers or
Public Companies.
13. Penentuan komposisi Penetapan komposisi anggota Direksi telah dilakukan Terpenuhi
anggota Direksi dengan mempertimbangkan pengetahuan, keahlian, dan Comply
memperhatikan, pengalaman yang relevan dalam melaksanakan tugas
keberagaman sesuai dengan bidang masing-masing, khususnya di bidang
keahlian, perbankan atau bidang keuangan, serta mempertimbangkan
pengetahuan, dan kemampuan dalam melakukan pengelolaan strategis dalam
pengalaman yang rangka pengembangan Bank yang sehat dengan senantiasa
dibutuhkan. berpedoman kepada peraturan perundang-undangan yang
The determination berlaku.
of the composition The determination of the composition of the Board of
of the Board of Directors has been carried out by taking into account the
Directors takes relevant knowledge, expertise, and experience required
into account the to perform their respective duties, particularly in the
diversity of expertise, banking or financial sector, as well as their ability to carry
knowledge, and out strategic management in support of the Bank’s sound
experience required. development, while consistently adhering to applicable
laws and regulations.
14. Anggota Direksi yang Direktur yang membawahi Financial dan Accounting Terpenuhi
membawahi bidang mempunyai kualifikasi keahlian dan/atau pengetahuan di Comply
akuntansi atau bidang akuntansi antara lain dapat dilihat berdasarkan latar
keuangan memiliki belakang pendidikan, pengalaman serta riwayat jabatan
keahlian dan/atau yang pernah diemban.
pengetahuan di
bidang akuntansi.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
Members of the The Director in charge of Finance and Accounting possesses
Board of Directors the necessary qualifications and/or expertise in the field of
who oversee accounting, as evidenced by their educational background,
accounting or finance professional experience, and prior positions held.
functions possess
expertise and/or
knowledge in the field
of accounting.
Prinsip 6 15. Direksi mempunyai Self-assessment Direksi telah dilakukan sesuai ketentuan Terpenuhi
Meningkatkan kebijakan penilaian yang diatur dalam Peraturan Otoritas Jasa Keuangan No. Comply
Kualitas sendiri (Self- 4/ POJK.03/2016 tentang Penilaian Tingkat Kesehatan
Pelaksanaan Assessment) untuk Bank Umum dan Peraturan Turunannya. Self-assessment
Tugas dan menilai kinerja Direksi. terhadap Penerapan Tata Kelola Bank umum yang
Tanggung Jawab The Board of dilakukan melalui penilaian 3 (tiga) aspek governance, yaitu
Direksi. Directors has a governance structure, governance process, dan governance
self-assessment outcome.
Principle 6 policy to evaluate the The self-assessment of the Board of Directors has been
Enhancing the performance of the conducted in accordance with the provisions stipulated in
Quality of the Board of Directors. Financial Services Authority Regulation No. 4/POJK.03/2016
Performance of concerning the Assessment of the Soundness Level of
the Duties and Commercial Banks and its implementing regulations. The
Responsibilities self-assessment of the implementation of corporate
of the Board of governance is carried out through an evaluation of 3
Directors (three) governance aspects, namely governance structure,
governance process, and governance outcome.
16. Kebijakan penilaian Hasil self-assessment Direksi telah diungkapkan dalam Terpenuhi
sendiri (Self- Laporan Tahunan ini pada uraian Penilaian Kinerja Direksi di Comply
Assessment) untuk bab Tata Kelola Perusahaan.
menilai kinerja Direksi The results of the Board of Directors’ self-assessment have
diungkapkan melalui been disclosed in this Annual Report under the description
laporan tahunan of the Board of Directors’ Performance Evaluation in the
Perusahaan Terbuka. Corporate Governance chapter.
The self-assessment
policy for evaluating
the performance
of the Board of
Directors is disclosed
in the Public
Company’s Annual
Report.
17. Direksi mempunyai Kebijakan pengunduran diri Direksi telah diatur dalam Terpenuhi
kebijakan terkait Pedoman dan Tata Tertib Kerja Direksi PKP No. 0027.04.0 Comply
pengunduran diri tanggal 28 Desember 2023, berdasarkan pedoman tersebut,
anggota Direksi jika ada anggota Direksi yang merugikan Bank atau negara
apabila terlibat dalam atau apabila yang bersangkutan dinyatakan bersalah oleh
kejahatan keuangan. putusan pengadilan yang memiliki kekuatan hukum, maka
The Board of akan diberhentikan atau masa jabatannya akan berakhir
Directors has a dengan sendirinya dan Bank akan menyelenggarakan RUPS
policy regarding atas hal tersebut.
the resignation of The policy on the resignation of members of the Board of
members of the Directors is stipulated in the Board of Directors’ Guidelines
Board of Directors and Code of Conduct (PKP) No. 0027.04.0 dated December
in the event that 28, 2023. Based on these guidelines, if a member of the
they are involved in Board of Directors causes losses to the Bank or the State,
financial crimes. or is declared guilty by a court decision with legal force,
such member shall be dismissed or their term of office shall
automatically cease, and the Bank shall convene a General
Meeting of Shareholders (GMS) in relation to such matter.
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Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
IV Aspek 4: Partisipasi Pemangku Kepentingan.
Aspect 4: Stakeholders Participation.
Prinsip 7 18. Perusahaan Terbuka Bank menjaga kerahasiaan sesuai kaidah yang berlaku Terpenuhi
Meningkatkan memiliki kebijakan dengan tetap memperhatikan seluruh kepentingan Comply
Aspek Tata Kelola untuk mencegah Pemegang Saham dan Pemangku Kepentingan.
Perusahaan terjadinya insider The Bank maintains confidentiality in accordance with
melalui Partisipasi trading. applicable principles, while continuing to take into account
Pemangku The Public Company the interests of Shareholders and other Stakeholders.
Kepentingan. has a policy
to prevent the
Principle 7 occurrence of insider
Enhancing trading.
Corporate
Governance
Aspects through
Stakeholder
Participation
19. Perusahaan Terbuka Bank memiliki kebijakan anti korupsi dan anti fraud Terpenuhi
memiliki kebijakan sebagaimana dimuat dalam pedoman Anti Fraud No. Comply
anti korupsi dan anti 00001.03.0 tanggal 30 Oktober 2024 tentang Pedoman
fraud. Penerapan Strategi Anti Fraud, yang disosialisasikan
The Public Company secara berkala kepada seluruh kantor cabang agar dapat
has anti-corruption dilaksanakan secara konsisten.
and anti-fraud The Bank has established anti-corruption and anti-
policies. fraud policies as set forth in the Anti-Fraud Guidelines
No. 00001.03.0 dated October 30, 2024 concerning
the Guidelines for the Implementation of the Anti-Fraud
Strategy, which are regularly disseminated to all branch
offices to ensure consistent implementation.
20.Perusahaan Terbuka Bank memiliki kebijakan seleksi dan peningkatan Terpenuhi
memiliki kebijakan kemampuan vendor sebagaimana diatur dalam: Comply
tentang seleksi a. KTI 0025.01.1 tanggal 24 Januari 2024 tentang Kebijakan
dan peningkatan Teknologi Informasi - Penggunaan Penyedia Jasa TI.
kemampuan pemasok b. SESDM 013.02.0 tanggal 22 Januari 2020 tentang
atau vendor. Ketentuan Penggunaan Alih Daya/Outsourcing.
The Public Company c. SEO 116.04.0 tanggal 25 Januari 2023 tentang Pengadaan
has a policy on Jasa Profesional.
the selection and The Bank has policies on vendor selection and capacity
capacity building of enhancement as stipulated in the following regulations:
suppliers or vendors. a. KTI No. 0025.01.1 dated January 24, 2024 concerning
Information Technology Policy – Use of IT Service
Providers.
b. SESDM No. 013.02.0 dated January 22, 2020
concerning Provisions on the Use of Outsourcing.
c. SEO No. 116.04.0 dated January 25, 2023 concerning
the Procurement of Professional Services.
21. Perusahaan Terbuka Bank melaksanakan ketentuan dan persyaratan yang dimuat Terpenuhi
memiliki kebijakan dalam perjanjian antara Bank dengan kreditur secara Comply
tentang pemenuhan konsisten.
hak-hak kreditur.
The Public Company Bank menggunakan dan mengelola dana kredit secara tepat
has a policy on sesuai kebutuhannya.
the fulfillment of The Bank consistently complies with the terms and
creditors’ rights. conditions stipulated in agreements between the Bank and
its creditors.
The Bank utilizes and manages credit funds appropriately
and in accordance with its operational needs.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
22. Perusahaan Bank memiliki kebijakan pelaksanaan whistleblowing Terpenuhi
Terbuka memiliki system sebagaimana diatur dalam Pedoman Anti Fraud No. Comply
kebijakan sistem 00001.03.0 tanggal 30 Oktober 2024 tentang Pedoman
whistleblowing. Penerapan Strategi Anti Fraud. Kebijakan tersebut telah
The Public Company mencakup cara pengaduan, perlindungan dan jaminan
has a whistleblowing kerahasiaan pelapor, penanganan pengaduan, pihak
system policy. yang mengelola pengaduan, serta hasil penanganan dan
tindak lanjut pengaduan. Pengungkapan atas pelaksanaan
kebijakan tersebut diuraikan pada bagian Whistleblowing
System dalam bab Tata Kelola Perusahaan dalam Laporan
Tahunan ini.
The Bank has established a policy for the implementation
of the Whistleblowing System as stipulated in the Anti-
Fraud Guidelines No. 00001.03.0 dated October 30, 2024
concerning the Guidelines for the Implementation of the
Anti-Fraud Strategy. This policy covers the reporting
mechanisms, protection and confidentiality guarantees
for whistleblowers, complaint handling procedures, the
parties responsible for managing complaints, as well as
the outcomes and follow-up actions of complaint handling.
Disclosure of the implementation of this policy is presented
in the Whistleblowing System section of the Corporate
Governance chapter in this Annual Report.
23. Perusahaan Terbuka Masih dalam pengkajian dan pembahasan internal oleh Belum
memiliki kebijakan Dewan Komisaris dan Direksi terkait kebijakan insentif Terpenuhi
pemberian insentif jangka panjang kepada Direksi dan karyawan. Explain
jangka panjang The policy on long-term incentive schemes for members of
kepada Direksi dan the Board of Directors and employees is still under internal
karyawan. review and discussion by the Board of Commissioners and
The Public Company the Board of Directors.
has a policy on the
provision of long-
term incentives
to the Board of
Directors and
employees.
V Aspek 5: Keterbukaan Informasi.
Aspect 5: Information Disclosure.
Prinsip 8 24. Perusahaan Terbuka Bank mengungkapkan kebijakan komunikasi secara jelas Terpenuhi
Meningkatkan memanfaatkan pada Laporan Tahunan yang telah dimuat dalam website Comply
Pelaksanaan penggunaan teknologi Bank. Bank telah melaksanakan kebijakan keterbukaan
Keterbukaan informasi secara informasi berdasarkan Peraturan Otoritas Jasa Keuangan
Informasi. lebih luas selain No. 8/POJK.04/2015 tentang Situs Web Emiten atau
Situs Web sebagai Perusahaan Publik. Bank mengungkapkan informasi kegiatan
Principle 8 media keterbukaan usaha Bank dalam bahasa Indonesia dan bahasa Inggris
Enhancing the informasi. antara lain informasi terkait:
Implementation The Public Company a. Website Bank;
of Information makes broader b. Paparan Publik;
Disclosure use of information c. Laporan Tahunan & Laporan Keberlanjutan;
technology, in d. Company Profile;
addition to its e. Press Release;
website, as a medium f. Sponsorship; dan
for information g. Edukasi Perbankan.
disclosure.
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Prinsip Rekomendasi Penjelasan Penerapan di BAGI Keterangan
No
Principles Recommendations Explanation of Implementation at BAGI Description
The Bank clearly discloses its communication policy in the
Annual Report, which is published on the Bank’s website.
The Bank has implemented its information disclosure policy
in accordance with Financial Services Authority Regulation
No. 8/POJK.04/2015 concerning the Websites of Issuers or
Public Companies. The Bank discloses information on its
business activities in both Indonesian and English through,
among others, the following channels:
a. Bank Website;
b. Public Expose;
c. Annual Report and Sustainability Report;
d. Company Profile;
e. Press Releases;
f. Sponsorship; and
g. Banking Education.
25. Laporan Tahunan Bank telah mengungkapkan informasi mengenai Pemegang Terpenuhi
Perusahaan Terbuka Saham yang memiliki saham 5% (lima persen) atau lebih Comply
mengungkapkan pada bab Profil Perusahaan dalam Laporan Tahunan ini.
pemilik manfaat akhir The Bank has disclosed information regarding Shareholders
dalam kepemilikan holding 5% (five percent) or more of the Bank’s shares in
saham Perusahaan the Company Profile chapter of this Annual Report.
Terbuka paling sedikit
5% (lima persen),
selain pengungkapan
pemilik manfaat
akhir dalam
kepemilikan saham
Perusahaan Terbuka
melalui pemegang
saham utama dan
pengendali.
The Annual Report
of a Public Company
discloses the ultimate
beneficial owners of
share ownership in
the Public Company
of at least 5% (five
percent), in addition
to the disclosure of
ultimate beneficial
owners through the
Company’s major
and controlling
shareholders.
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Sustaining Stability and Driving Growth
TRANSPARANSI PRAKTIK BAD GOVERNANCE
TRANSPARENCY OF BAD GOVERNANCE PRACTICES
Laporan Atas Kegiatan Perusahaan Yang Report on Corporate Activities Causing
Mencemari Lingkungan Environmental Pollution
Bank Artha Graha Internasional berkomitmen untuk Bank Artha Graha Internasional is committed to
senantiasa mendukung program Save Earth (Go Green), continuously supporting the Save Earth (Go Green)
taksonomi hijau telah diterapkan dalam internal Bank program. Green taxonomy principles have been
meskipun sedikit sekali bersinggungan dengan kegiatan implemented internally within the Bank, although the
pencemaran lingkungan karena kegiatan usaha di Bank’s business activities in the banking industry have
industri perbankan. minimal direct interaction with environmental pollution.
Pemenuhan Kewajiban Perpajakan Fulfillment of Tax Obligations
Pada tahun 2025 Bank Artha Graha Internasional In 2025, Bank Artha Graha Internasional paid taxes
membayar pajak sebesar Rp226,9 miliar sebagai wujud amounting to IDR226.9 billion as a form of contribution
kontribusi kepada negara. to the State.
Kesesuaian Penyajian Laporan Tahunan Compliance of the Presentation of the
dan Laporan Keuangan Dengan Peraturan Annual Report and Financial Statements
Yang Berlaku dan Standar Akuntansi with Applicable Regulations and Financial
Keuangan Accounting Standards
Dalam penyusunan Laporan Tahunan dan Laporan In the preparation of the Annual Report and Financial
Keuangan Bank Artha Graha Internasional, informasi Statements of Bank Artha Graha Internasional, the
yang tersaji telah disesuaikan dengan peraturan dan information presented has been aligned with applicable
perundang-undangan yang berlaku antara lain mengacu laws and regulations, including, among others, Financial
pada Surat Edaran Otoritas Jasa Keuangan No. 16/ Services Authority Circular Letter No. 16/SEOJK.04/2021
SEOJK.04/2021 Tentang Bentuk dan Isi Laporan Tahunan concerning the Form and Content of the Annual Report
Emiten atau Perusahaan Publik dan penyusunan Laporan of Issuers or Public Companies. The Financial Statements
Keuangan yang berakhir pada 31 Desember 2025 telah for the period ended December 31, 2025 have been
diperiksa kesesuaiannya dengan Standar Akuntansi reviewed for compliance with the applicable Financial
Keuangan yang berlaku dan disahkan oleh Kantor Accounting Standards and have been audited and
Akuntan Publik yang ditunjuk oleh Bank dalam RUPS. approved by the Public Accounting Firm appointed by
the Bank through the General Meeting of Shareholders
(GMS).
Kasus Terkait Buruh dan Karyawan Cases Related to Labor and Employees
Terdapat 2 (dua) kasus/tindakan fraud yang terjadi Throughout 2025, there were 2 (two) fraud cases that
di Bank Artha Graha Internasional di sepanjang tahun occurred at Bank Artha Graha Internasional.
2025.
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Pengungkapan Segmen Operasi Disclosure of Operating Segments
Pada Bab Analisis Pembahasan Manajemen telah The Management Discussion and Analysis chapter
mengungkapkan berbagai segmen operasi yang dilakukan discloses the various operating segments of the Bank,
oleh Bank disertai dengan informasi pendapatan dan along with information on revenue and profit or loss.
laba/rugi.
Kesesuaian Berkas Laporan Tahunan dan Consistency of the Annual Report and
Laporan Keberlanjutan Sustainability Report Files
Bank Artha Graha Internasional senantiasa melakukan Bank Artha Graha Internasional consistently conducts
pengecekan sebelum mengunggah Laporan Tahunan dan verification prior to uploading the Annual Report and
Laporan Keberlanjutan untuk memastikan kesesuaian the Sustainability Report to ensure consistency of data
data antara hardcopy dengan softcopy. between the hardcopy and softcopy versions.
PERMODALAN DAN MANAJEMEN RISIKO
CAPITAL AND RISK MANAGEMENT
Bank Artha Graha Internasional menyadari pentingnya Bank Artha Graha Internasional recognizes the
penerapan praktik terbaik manajemen risiko dalam importance of implementing best practices in risk
menghadapi meningkatnya kompleksitas kegiatan usaha management in response to the increasing complexity
dari waktu ke waktu. Langkah ini dilakukan agar Bank of its business activities over time. These efforts are
mampu beradaptasi secara efektif serta mengantisipasi undertaken to enable the Bank to adapt effectively and
berbagai tantangan yang muncul akibat perubahan yang anticipate various challenges arising from the dynamic
dinamis pada lingkungan bisnis perbankan. Perubahan changes in the banking business environment. Changes
yang terjadi pada lingkungan eksternal maupun internal in both the external and internal environments of the
industri perbankan menuntut Bank untuk senantiasa banking industry require the Bank to continuously
menyesuaikan diri terhadap harapan para pemangku align itself with stakeholder expectations, the growing
kepentingan, peningkatan kompleksitas risiko usaha, complexity of business risks, and the heightened level
serta tingginya tingkat persaingan di industri yang of competition in an increasingly competitive industry.
semakin kompetitif.
Bank telah menyusun dan mengimplementasikan kebijakan, The Bank has established and implemented integrated
proses, struktur akuntabilitas, sistem pelaporan, serta policies, processes, accountability structures, reporting
infrastruktur informasi pendukung yang terpadu. Melalui systems, and supporting information infrastructure.
pendekatan yang komprehensif dan terintegrasi, Bank Through a comprehensive and integrated approach, the
secara berkelanjutan melakukan identifikasi, pengukuran, Bank continuously identifies, measures, monitors, and
pemantauan, dan pengendalian risiko yang berpotensi controls risks that may affect its business, operations,
memengaruhi bisnis, operasional, maupun organisasi. and organization. All of these efforts reflect Bank
Seluruh upaya tersebut mencerminkan komitmen proaktif Artha Graha Internasional’s proactive commitment to
Bank Artha Graha Internasional dalam memastikan ensuring the effective and efficient implementation
penerapan manajemen risiko yang efektif dan efisien, guna of risk management, in order to support sound and
mendukung pertumbuhan yang sehat dan berkelanjutan, sustainable growth, maintain optimal risk-adjusted
sekaligus menjaga tingkat risk-adjusted return yang returns, and enhance value for shareholders.
optimal serta meningkatkan nilai bagi para pemegang
saham (shareholder value).
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Dasar Penerapan Manajemen Risiko Basis for the Implementation of Risk
Management
Dasar penerapan pengelolaan permodalan dan The implementation of capital management and risk
manajemen risiko Bank Artha Graha Internasional management at Bank Artha Graha Internasional refers
mengacu pada beberapa peraturan berikut: to the following regulations:
Undang-Undang: Law:
Undang-Undang (UU) Nomor 4 Tahun 2023 tentang Law (UU) No. 4 of 2023 concerning the Development
Pengembangan dan Penguatan Sektor Keuangan. and Strengthening of the Financial Sector.
Peraturan Otoritas Jasa Keuangan (POJK): Financial Services Authority Regulations
(POJK):
1. POJK No. 4/POJK.03/2016 tentang Penilaian Tingkat 1. POJK No. 4/POJK.03/2016 concerning the
Kesehatan Bank Umum; Assessment of the Soundness Level of Commercial
Banks;
2. POJK No. 18/POJK.03/2016 tentang Penerapan 2. POJK No. 18/POJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
3. POJK No. 38/POJK.03/2016 tentang Penerapan 3. POJK No. 38/POJK.03/2016 concerning the
Manajemen Risiko dalam Penggunaan Teknologi Implementation of Risk Management in the Use of
Informasi oleh Bank Umum; Information Technology by Commercial Banks;
4. POJK No. 55/POJK.03/2016 tentang Penerapan Tata 4. POJK No. 55/POJK.03/2016 concerning the
Kelola bagi Bank Umum; Implementation of Governance for Commercial
Banks;
5. POJK No. 13/POJK.03/2020 tentang Perubahan 5. POJK No. 13/POJK.03/2020 concerning Amendments
atas Peraturan Otoritas Jasa Keuangan No. 38/ to Financial Services Authority Regulation No. 38/
POJK.03/2016 tentang Penerapan Manajemen Risiko POJK.03/2016 concerning the Implementation of Risk
dalam Penggunaan Teknologi Informasi oleh Bank Management in the Use of Information Technology
Umum; by Commercial Banks;
6. PBI No. 24/16/PBI/2022 tentang Perubahan Keempat 6. PBI No. 24/16/PBI/2022 concerning the Fourth
atas PBI No. 20/4/PBI/2018 tentang Rasio Intermediasi Amendment to PBI No. 20/4/PBI/2018 concerning
Makroprudensial dan Penyangga Likuiditas the Macroprudential Intermediation Ratio and
Makroprudensial bagi Bank Umum Konvensional, Macroprudential Liquidity Buffer for Conventional
Bank Umum Syariah, dan Unit Usaha Syariah; Commercial Banks, Islamic Commercial Banks, and
Sharia Business Units;
7. POJK No. 27 Tahun 2022 tentang Perubahan Kedua 7. POJK No. 27 of 2022 concerning the Second
atas POJK Bo. 11/POJK.03/2016 tentang Kewajiban Amendment to POJK No. 11/POJK.03/2016 concerning
Penyediaan Modal Minimum Bank Umum; the Minimum Capital Requirement for Commercial
Banks;
8. POJK No. 17 Tahun 2023 tentang Penerapan Tata 8. POJK No. 17 of 2023 concerning the Implementation
Kelola Bagi Bank Umum; of Governance for Commercial Banks;
9. PLPS No. 2 Tahun 2024 tentang Rencana Resolusi 9. PLPS No. 2 of 2024 concerning Resolution Plans for
bagi Bank Umum; Commercial Banks;
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10. POJK No. 5 Tahun 2024 tentang Penetapan Status 10. POJK No. 5 of 2024 concerning the Determination
Pengawasan dan Penanganan Permasalahan Bank of Supervisory Status and Handling of Problems of
Umum; Commercial Banks;
11. POJK No. 19 Tahun 2024 tentang Perubahan atas 11. POJK No. 19 of 2024 concerning Amendments
POJK No. 42/POJK.03/2015 tentang Kewajiban to POJK No. 42/POJK.03/2015 concerning the
Pemenuhan Rasio Kecukupan Likuiditas (Liquidity Obligation to Fulfill the Liquidity Coverage Ratio for
Coverage Ratio) bagi Bank Umum; dan Commercial Banks; and
12. POJK No. 20 Tahun 2024 tentang Perubahan atas 12. POJK No. 20 of 2024 concerning Amendments
POJK.03/2017 tentang Kewajiban Pemenuhan Rasio to POJK No. 50/POJK.03/2017 concerning the
Pendanaan Stabil Bersih (Net Stable Funding Ratio) Obligation to Fulfill the Net Stable Funding Ratio for
bagi Bank Umum. Commercial Banks.
Surat Edaran Otoritas Jasa Keuangan (SEOJK): Financial Services Authority Circular Letters
(SEOJK):
1. SEOJK No. 26/SEOJK.03/2016 tentang Kewajiban 1. SEOJK No. 26/SEOJK.03/2016 concerning the
Penyediaan Modal Minimum sesuai Profil Risiko dan Minimum Capital Requirement Based on Risk Profile
Pemenuhan Capital Equivalency Maintained Assets; and the Fulfillment of Capital Equivalency Maintained
Assets;
2. SEOJK No. 34/SEOJK.03/2016 tentang Penerapan 2. SEOJK No. 34/SEOJK.03/2016 concerning the
Manajemen Risiko bagi Bank Umum; Implementation of Risk Management for Commercial
Banks;
3. SEOJK No. 13/SEOJK.03/2017 tentang Penerapan Tata 3. SEOJK No. 13/SEOJK.03/2017 concerning the
Kelola bagi Bank Umum; Implementation of Governance for Commercial
Banks;
4. SEOJK No. 14/SEOJK.03/2017 tentang Penilaian 4. SEOJK No. 14/SEOJK.03/2017 concerning the
Tingkat Kesehatan Bank Umum; Assessment of the Soundness Level of Commercial
Banks;
5. SEOJK No. 21/SEOJK.03/2017 tentang Penerapan 5. SEOJK No. 21/SEOJK.03/2017 concerning the
Manajemen Risiko dalam Penggunaan Teknologi Implementation of Risk Management in the Use of
Informasi oleh Bank Umum; Information Technology by Commercial Banks;
6. SEOJK No. 6/SEOJK/03/2020 tentang Perhitungan 6. SEOJK No. 6/SEOJK.03/2020 concerning the
Aset Tertimbang Menurut Risiko untuk Risiko Calculation of Risk-Weighted Assets for Operational
Operasional dengan Menggunakan Pendekatan Risk Using the Standardized Approach for
Standar bagi Bank Umum; Commercial Banks;
7. SEOJK No. 24/SEOJK.03/2021 tentang Perhitungan 7. SEOJK No. 24/SEOJK.03/2021 concerning the
Aset Tertimbang Menurut Risiko untuk Risiko Kredit Calculation of Risk-Weighted Assets for Credit Risk
dengan Menggunakan Pendekatan Standar bagi Bank Using the Standardized Approach for Commercial
Umum; dan Banks; and
8. SEOJK No. 23/SEOJK.03/2022 tentang Perhitungan 8. SEOJK No. 23/SEOJK.03/2022 concerning the
Aset Tertimbang Menurut Risiko untuk Risiko Pasar Calculation of Risk-Weighted Assets for Market Risk
bagi Bank Umum. for Commercial Banks.
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Sustaining Stability and Driving Growth
Pengungkapan Permodalan Capital Disclosure
Bank Artha Graha Internasional memiliki profil Bank Artha Graha Internasional maintains a strong
kecukupan modal dan struktur permodalan yang kuat capital adequacy profile and capital structure to
sebagai penopang pengembangan ekspansi usaha Bank support both its current business expansion and future
saat sekarang dan di masa mendatang. Pemenuhan growth. The Bank’s compliance with various regulatory
Bank terhadap berbagai ketentuan regulator terkait capital requirements is intended to ensure that its
permodalan dilakukan untuk memastikan agar struktur capital structure remains compliant and efficient.
permodalan Bank telah comply dan efisien. Sesuai In accordance with Financial Services Authority
dengan Peraturan Otoritas Jasa Keuangan (POJK) Regulation (POJK) dated December 26, 2022 No. 27
tanggal 26 Desember 2022 No. 27 Tahun 2022 tentang of 2022 concerning the Second Amendment to POJK
Perubahan Kedua POJK No. 11/POJK.03/2016 tentang No. 11/POJK.03/2016 on the Minimum Capital Adequacy
Kewajiban Penyediaan Modal Minimum Bank Umum, Requirement for Commercial Banks, the capital of Bank
modal Bank Artha Graha Internasional terdiri dari: Artha Graha Internasional consists of the following:
1. Modal Inti 1. Core Capital
Modal inti terdiri dari modal inti utama (Common Core capital consists of common equity tier 1 (CET
Equity Tier/CET 1) dan modal inti tambahan 1) and additional tier 1 (AT 1). Common equity tier 1
(Additional Tier 1). Modal inti utama terdiri dari modal consists of paid-in capital and disclosed reserves.
disetor dan cadangan tambahan modal (disclose This additional capital reserve includes additional
reserve). Cadangan tambahan modal ini mencakup factors (other comprehensive income in the form
faktor penambah (Pendapatan Komprehensif lainnya of differences in financial statement translation,
berupa selisih lebih penjabaran laporan keuangan, potential gains arising from increases in the fair
potensi keuntungan yang berasal dari peningkatan value of available-for-sale financial assets, and
nilai wajar aset keuangan kategori tersedia untuk the revaluation surplus of fixed assets plus Other
dijual, dan saldo surplus revaluasi aset tetap Additional Capital Reserves in the form of agio,
ditambah Cadangan Tambahan Modal Lainnya general reserves, retained earnings, current year
berupa agio, cadangan umum, laba tahun-tahun lalu, earnings, capital deposit funds and others based
laba tahun berjalan, dana setoran modal dan lainnya on OJK approval) and deductible factors (other
berdasarkan persetujuan OJK) dan faktor pengurang comprehensive income in the form of a deficit in
(Pendapatan Komprehensif lainnya berupa selisih the financial statement, potential losses arising
kurang penjabaran laporan keuangan, potensi from an increase in the fair value of available-for-
kerugian yang berasal dari peningkatan nilai wajar aset sale financial assets plus other additional capital
keuangan kategori tersedia untuk dijual ditambah reserves in the form of disagio, losses from previous
cadangan tambahan modal lainnya berupa disagio, years, current year losses, the difference between
rugi tahun-tahun lalu, rugi tahun berjalan, selisih the impairment allowance (PPA) on productive
kurang penyisihan penghapusan aset (PPA) atas aset assets and the allowance for impairment losses, the
produktif dengan cadangan kerugian penurunan nilai, difference between the amount of adjustments to
selisih kurang antara jumlah penyesuaian terhadap the valuation results of financial instruments in the
hasil valuasi dari instrumen keuangan dalam trading trading book and the amount of adjustments based
book dan jumlah penyesuaian berdasarkan standar on financial accounting standards, non-productive
akuntansi keuangan, PPA non-produktif serta lainnya PPA and others based on OJK approval).
berdasarkan persetujuan OJK).
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2. Modal Pelengkap (maksimum 100% dari modal inti) 2. Supplementary Capital (maximum 100% of core
capital)
Modal pelengkap meliputi instrument modal dalam Supplementary capital includes capital instruments
bentuk saham atau bentuk lainnya yang memenuhi in the form of shares or other forms that meet
persyaratan, agio atau disagio yang berasal dari the requirements, agio or disagio arising from
penerbitan instrumen modal yang tergolong sebagai the issuance of capital instruments classified as
modal pelengkap, dan cadangan umum PPA atas supplementary capital, and PPA general reserves
aset produktif yang wajib dihitung dengan jumlah on productive assets that must be calculated at a
maksimum 1,25% dari ATMR risiko kredit. maximum of 1.25% of the credit risk ATMR.
Profil permodalan Bank Artha Graha Internasional dalam The capital profile of Bank Artha Graha Internasional
2 (dua) tahun terakhir adalah sebagai berikut: over the last 2 (two) years is presented as follows:
dalam jutaan rupiah
in million rupiah
Jenis Modal
2025 2024
Types of Capital
Modal Inti 3.437.834 3.591.911
Core Capital
Modal Pelengkap 333.409 373.786
Supplementary Capital
Jumlah Modal 3.771.243 3.965.697
Total Capital
Penilaian Kecukupan Permodalan Capital Adequacy Assessment
Bank Artha Graha Internasional senantiasa memenuhi Bank Artha Graha Internasional consistently complies
seluruh peraturan yang ada terkait dengan ketentuan with all applicable regulations related to capital
kecukupan modal. Perhitungan Kewajiban Penyediaan adequacy requirements. The calculation of the
Modal Minimum (KPMM) dan Aset Tertimbang Menurut Minimum Capital Adequacy Requirement (KPMM) and
Risiko (ATMR) dilakukan dengan menggunakan metode Risk-Weighted Assets (ATMR) is carried out using the
sebagai berikut: following methods:
Jenis Risiko Metode Penilaian Risiko Kecukupan Modal
Risk Type Capital Adequacy Risk Assessment Method
Risiko Kredit Pendekatan Standar
Credit Risk Standardized Approach
Risiko Pasar Pendekatan Standar
Market Risk Standardized Approach
Risiko Operasional Pendekatan Standar
Operational Risk Standardized Approach
Penerapan Manajemen Risiko Implementation of Risk Management
Peraturan Otoritas Jasa Keuangan No. 18/POJK.03/2016 Financial Services Authority Regulation No. 18/
tentang Penerapan Manajemen Risiko bagi Bank POJK.03/2016 concerning the Implementation of Risk
Umum menjadi panduan bagi Bank terkait penerapan Management for Commercial Banks serves as the
manajemen risiko di Bank Artha Graha Internasional. guideline for the Bank in implementing risk management
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Adapun kerangka proses manajemen risiko dalam at Bank Artha Graha Internasional. The risk management
pengelolaan bisnis dan operasional Bank terdiri dari: process framework applied in managing the Bank’s
business and operations consists of the following:
1. Pengawasan aktif Direksi dan Dewan Komisaris; 1. Active oversight by the Board of Directors and the
Board of Commissioners;
2. Kecukupan kebijakan dan prosedur manajemen 2. Adequacy of risk management policies and procedures,
risiko, serta penetapan limit risiko; as well as the establishment of risk limits;
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of risk identification, measurement,
pemantauan, dan pengendalian risiko serta sistem monitoring, and control processes, supported by a
informasi manajemen risiko; dan risk management information system; and
4. Sistem pengendalian internal yang menyeluruh. 4. A comprehensive internal control system.
Pengawasan Aktif Direksi dan Dewan Komisaris Active Oversight by the Board of Directors and
the Board of Commissioners
Direksi dan Dewan Komisaris Bank berpartisipasi aktif The Board of Directors and the Board of Commissioners
dalam penerapan manajemen risiko Bank. Dalam hal of the Bank actively participate in the implementation
ini, pengawasan dilakukan sesuai tugas dan tanggung of the Bank’s risk management. Such oversight is
jawab yang dimiliki serta dilakukan secara berkala dan carried out in accordance with their respective duties
konsisten, sekurang-kurangnya setiap bulan. and responsibilities and is conducted periodically and
consistently, at least on a monthly basis.
Direksi Board of Directors
Tugas dan tanggung jawab Direksi terkait penerapan The duties and responsibilities of the Board of Directors
manajemen risiko di Bank Artha Graha Internasional in relation to the implementation of risk management at
antara lain: Bank Artha Graha Internasional include:
1. Menyusun kebijakan, strategi, dan kerangka 1. Formulating comprehensive and written risk
manajemen risiko secara tertulis dan komprehensif management policies, strategies, and frameworks,
termasuk limit risiko secara keseluruhan dan per including overall risk limits and risk limits by type of
jenis risiko, dengan memperhatikan tingkat risiko risk, by taking into account the Bank’s risk appetite
yang akan diambil (risk appetite) dan toleransi and risk tolerance in accordance with its conditions,
risiko (risk tolerance) sesuai kondisi Bank serta as well as considering the impact of risks on capital
memperhitungkan dampak risiko terhadap kecukupan adequacy. Upon obtaining approval from the Board
permodalan. Setelah mendapat persetujuan dari of Commissioners, the Board of Directors establishes
Dewan Komisaris, Direksi menetapkan kebijakan, such risk management policies, strategies, and
strategi, dan kerangka manajemen risiko dimaksud; frameworks;
2. Mengevaluasi dan/atau mengkinikan kebijakan, 2. Evaluating and/or updating the risk management
strategi, dan kerangka manajemen risiko paling policies, strategies, and frameworks at least once in 1
kurang 1 (satu) kali dalam 1 (satu) tahun atau dalam (one) year, or more frequently if there are significant
frekuensi yang lebih sering dalam hal terdapat changes in factors affecting the Bank’s business
perubahan faktor-faktor yang memengaruhi kegiatan activities, risk exposures, and/or risk profile;
usaha Bank, eksposur risiko, dan/ atau profil risiko
secara signifikan;
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3. Menetapkan struktur organisasi termasuk wewenang 3. Establishing an organizational structure with clear
dan tanggung jawab yang jelas pada setiap jenjang authority and responsibilities at each level of position
jabatan yang terkait dengan penerapan manajemen related to the implementation of risk management;
risiko;
4. Memastikan seluruh risiko yang material dan 4. Ensuring that all material risks and their impacts
dampak yang ditimbulkan oleh risiko dimaksud have been properly followed up and submitting
telah ditindaklanjuti dan menyampaikan laporan accountability reports to the Board of Commissioners
pertanggungjawaban kepada Dewan Komisaris on a regular basis. Such reports include, among
secara berkala. Laporan dimaksud antara lain others, updates on developments and issues related
memuat laporan perkembangan dan permasalahan to material risks, along with corrective actions that
terkait risiko yang material disertai langkah-langkah have been taken, are being taken, or will be taken;
perbaikan yang telah, sedang, dan akan dilakukan;
5. Memastikan pelaksanaan langkah-langkah perbaikan 5. Ensuring the implementation of corrective actions
atas permasalahan atau penyimpangan dalam for issues or deviations in the Bank’s business
kegiatan usaha Bank yang ditemukan oleh Internal activities identified by Internal Audit;
Audit;
6. Memastikan kecukupan dukungan keuangan dan 6. Ensuring the adequacy of financial support and
infrastruktur untuk mengelola dan mengendalikan infrastructure to manage and control risks; and
risiko; dan
7. Memastikan bahwa fungsi manajemen risiko telah 7. Ensuring that the risk management function is implemented
diterapkan secara independen yang dicerminkan antara independently, as reflected, among others, by the
lain adanya pemisahan fungsi antara Risk Management segregation of functions between the Risk Management
yang melakukan identifikasi, pengukuran, pemantauan dan unit, which performs risk identification, measurement,
pengendalian risiko dengan satuan kerja yang melakukan monitoring, and control, and the work units that execute
dan menyelesaikan transaksi. and settle transactions.
Dalam pelaksanaan tugas dan tanggung jawab tersebut, In carrying out these duties and responsibilities, the Board of
Direksi dibantu oleh Komite Manajemen Risiko, Komite Directors is supported by the Risk Management Committee,
Kredit, Komite ALCO, Komite Pengarah Teknologi Informasi, Credit Committee, Asset and Liability Committee (ALCO),
Komite Human Capital, Komite Kebijakan Perkreditan, Information Technology Steering Committee, Human Capital
dan Komite Produk. Selain itu, Direksi juga dibantu oleh Committee, Credit Policy Committee, and Product Committee.
Internal Audit, Direktorat Risk Management, dan Direktorat In addition, the Board of Directors is also supported by the
Compliance. Internal Audit function, the Risk Management Directorate, and
the Compliance Directorate.
Dewan Komisaris Board of Commissioners
Dewan Komisaris dalam penerapan manajemen risiko In the implementation of risk management at Bank Artha
di Bank Artha Graha Internasional memiliki tugas dan Graha Internasional, the Board of Commissioners has
tanggung jawab antara lain: the following duties and responsibilities:
1. Menyetujui kebijakan manajemen risiko termasuk 1. Approving risk management policies, including risk
strategi dan kerangka manajemen risiko yang management strategies and frameworks, which
ditetapkan sesuai dengan tingkat risiko yang akan are determined in accordance with the Bank’s risk
diambil (risk appetite) dan toleransi risiko (risk appetite and risk tolerance;
tolerance) Bank;
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2. Mengevaluasi kebijakan manajemen risiko dan 2. Evaluating risk management policies and strategies
strategi manajemen risiko paling kurang 1 (satu) kali at least once in 1 (one) year, or more frequently in the
dalam 1 (satu) tahun atau dalam frekuensi yang lebih event of significant changes in factors affecting the
sering dalam hal terdapat perubahan faktor yang Bank’s business activities;
memengaruhi kegiatan usaha Bank secara signifikan;
3. Mengevaluasi pertanggungjawaban Direksi dan 3. Evaluating the accountability of the Board of
memberikan arahan perbaikan atas pelaksanaan Directors and providing directives for improvement
kebijakan manajemen risiko secara berkala. Evaluasi on the implementation of risk management policies
dilakukan dalam rangka memastikan bahwa Direksi on a regular basis. Such evaluations are conducted
mengelola aktivitas dan risiko Bank secara efektif; to ensure that the Board of Directors manages the
dan Bank’s activities and risks effectively; and
4. Memastikan kebijakan dan proses manajemen risiko 4. Ensuring that risk management policies and
dilakukan secara efektif dan terintegrasi dalam processes are implemented effectively and are
proses manajemen risiko secara keseluruhan. integrated into the overall risk management process.
Dewan Komisaris dibantu oleh Komite Audit, Komite In carrying out these duties and responsibilities, the
Pemantau Risiko, serta Komite Remunerasi dan Nominasi Board of Commissioners is supported by the Audit
dalam menjalankan tugas dan tanggung jawab tersebut. Committee, the Risk Monitoring Committee, and the
Remuneration and Nomination Committee.
Kecukupan Kebijakan dan Prosedur Adequacy of Risk Management Policies
Manajemen Risiko, Serta Penetapan Limit and Procedures, and the Establishment
Risiko of Risk Limits
Bank Artha Graha Internasional memiliki kebijakan, Bank Artha Graha Internasional has established
prosedur dan penetapan limit yang sesuai dengan policies, procedures, and risk limits that are aligned
penerapan kerangka kerja manajemen risiko yang with the implementation of an effective, efficient, and
efektif, efisien, dan profesional terhadap 8 (delapan) professional risk management framework covering
jenis risiko utama untuk mendukung pertumbuhan 8 (eight) main types of risk. This framework supports
Bank secara prudent, konsisten dan berkelanjutan the Bank’s prudent, consistent, and sustainable growth,
serta meningkatkan nilai tambah Bank di mata seluruh while enhancing the Bank’s value for all Stakeholders.
Pemangku Kepentingan.
Kedelapan risiko utama tersebut terdiri dari: The eight main risk types comprise:
1. Risiko Kredit; 1. Credit Risk;
2. Risiko Pasar; 2. Market Risk;
3. Risiko Likuiditas; 3. Liquidity Risk;
4. Risiko Operasional; 4. Operational Risk;
5. Risiko Hukum; 5. Legal Risk;
6. Risiko Reputasi; 6. Reputational Risk;
7. Risiko Stratejik; dan 7. Strategic Risk; and
8. Risiko Kepatuhan. 8. Compliance Risk.
Kebijakan, prosedur dan penetapan limit risiko tersebut These risk management policies, procedures, and risk
didokumentasikan dan selanjutnya ditinjau secara limits are properly documented and are reviewed on
berkala berdasarkan perkembangan internal maupun a periodic basis, taking into account both internal and
eksternal. external developments.
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Kecukupan Proses Identifikasi, Pengukuran, Adequacy of Risk Identification, Measurement,
Pemantauan, dan Pengendalian Risiko, Serta Monitoring, and Control Processes, and Risk
Sistem Informasi Manajemen Risiko Management Information Systems
Bank Artha Graha Internasional memiliki infrastruktur untuk Bank Artha Graha Internasional has established infrastructure
identifikasi, pengukuran, pemantauan, dan pengendalian risiko for risk identification, measurement, monitoring, and control,
didukung dengan ketersediaan sistem informasi manajemen supported by the availability of adequate management
yang memadai dan mampu mendukung fungsi manajemen information systems that are capable of supporting the risk
risiko secara menyeluruh. management function in a comprehensive manner.
Penerapan ICAAP bertujuan untuk memastikan kecukupan The implementation of the ICAAP aims to ensure the adequacy
modal sesuai profil risiko Bank di luar profil risiko yang sudah of capital in accordance with the Bank’s risk profile beyond the
tercakup di pilar 1 (satu) yang sejalan dengan penerapan pilar risks already covered under Pillar 1, in line with the application of
2 (dua) Basel II. Ketersediaan modal yang cukup senantiasa Pillar 2 of Basel II. Adequate capital availability is continuously
dipastikan agar mampu menyerap potensi kerugian material maintained to absorb potential material losses that may arise
yang mungkin terjadi dalam skenario kondisi stress dan under stress scenarios and to support sustainable business
mendukung pertumbuhan bisnis secara berkelanjutan growth.
(sustainable business growth).
Direktorat Risk Management melakukan proses identifikasi, Risk Management Directorate carries out risk identification,
pengukuran, pemantauan risiko dan bekerja sama dengan measurement, and monitoring processes and collaborates
seluruh unit bisnis dan unit pendukung melakukan proses with all business units and supporting units in implementing
pengendalian dan mitigasi risiko serta membangun sistem risk control and mitigation measures, as well as in developing a
informasi manajemen risiko yang menyeluruh. comprehensive risk management information system.
Bank menerapkan manajemen risiko yang meliputi 3 The Bank applies risk management covering 3 (three)
(tiga) bagian utama yaitu: main components, namely:
1. Proses Identifikasi; 1. Risk Identification Process;
2. Proses Pengukuran; dan 2. Risk Measurement Process; and
3. Proses Pemantauan dan Pengendalian Risiko. 3. Risk Monitoring and Control Process.
3 (tiga) unit kerja yang terlibat dalam proses tersebut Three (3) work units involved in these processes are
adalah front office (unit bisnis), middle office (unit the front office (business units), middle office (risk
manajemen risiko dan sistem prosedur), dan back office management and systems/procedures units), and back
(unit operasional) yang dijelaskan sebagai berikut: office (operational units), as described below:
1. Front Office 1. Front Office
Jabatan kerja operasional yang dimiliki oleh Bank yang Operational positions within the Bank that execute
melaksanakan transaksi secara langsung berdasarkan transactions directly in accordance with their respective
tugas dan tanggung jawabnya, serta mengelola portofolio duties and responsibilities and manage the Bank’s portfolio,
Bank, dengan tetap memperhatikan konsep yang telah while adhering to the risk management framework
ditetapkan oleh manajemen risiko. established by Management. These include:
a. Kantor Cabang, yaitu Account Officer dan Branch a. Branch Offices, namely Account Officers and
Director; Branch Directors;
b. Direktorat Treasury, yaitu Dealer dan Treasury b. Treasury Directorate, namely Dealers and Treasury
Sales; Sales;
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c. Unit kerja operasional lainnya, yaitu Customer c. Other operational units, namely Customer Service
Service dan Teller; and Tellers;
d. Direktorat Business Banking; dan d. Business Banking Directorate; and
e. Regional Head. e. Regional Heads.
Dalam rangka penerapan prinsip kehati-hatian In the context of implementing prudential principles
(prudential principles) dan penerapan sistem and an early warning system, the Non-Credit Risk
peringatan dini (early warning system), Sub Sub-Directorate is involved in every front office
Direktorat Non Credit Risk dilibatkan dalam setiap activity process through the following measures:
proses aktivitas front office, dengan cara:
a. Mengidentifikasi dan menilai risiko setiap a. Identifying and assessing risks associated with
permohonan penyimpangan dari ketentuan each request for deviation from operational
operasi yang diajukan oleh unit kerja operasional provisions submitted by operational units in
sesuai batasan/limit dan ketentuan Direksi; accordance with limits and provisions set by the
Board of Directors;
b. Melakukan review serta memberikan rekomendasi b. Reviewing and providing recommendations in the
berupa saran dan masukan terhadap draft form of advice and input on draft policies and
kebijakan dan prosedur yang akan diterbitkan oleh procedures to be issued by the Bank (new or
Bank (Baru atau Revisi); dan revised); and
c. Mengkaji risiko setiap rencana penerbitan produk c. Assessing risks related to the planned launch of
atau aktivitas baru dan menganalisis risiko new products or activities and analyzing risks
atas proses User Acceptance Test (UAT) untuk in the User Acceptance Test (UAT) process for
pengembangan produk atau aktivitas yang baru the development of new or existing products or
atau yang sudah ada. activities.
2. Middle Office 2. Middle Office
Bagian pendukung operasional Bank yang melakukan Operational support units that manage and develop
pengelolaan, penyusunan pedoman/prosedur operational guidelines and procedures, conduct
operasional, dan pengawasan operasional, serta operational oversight, and perform bank-wide
melakukan manajemen risiko portofolio secara portfolio risk management, comprising:
bankwide, yaitu:
a. Sub Direktorat Credit Risk & ESG dan Sub a. Credit Risk & ESG Sub-Directorate and Non-
Direktorat Non Credit Risk Credit Risk Sub-Directorate
i. Mengembangkan prosedur dan alat untuk i. Develop procedures and tools for risk
identifikasi, pengukuran, pemantauan, dan identification, measurement, monitoring, and
pengendalian risiko; control;
ii. Memantau posisi/eksposur risiko secara ii. Monitor overall risk positions/exposures
keseluruhan (portofolio), maupun per jenis (portfolio) as well as by risk type, including
risiko, termasuk pemantauan kepatuhan monitoring compliance with risk tolerance
terhadap toleransi risiko dan limit-limit risiko and risk limits established by the Board of
yang ditetapkan oleh Direksi; dan Directors; and
iii. Melakukan stress testing untuk mengetahui iii. Conduct stress testing to assess the impact
dampak dari implementasi kebijakan dan of risk management policies and strategies on
strategi manajemen risiko terhadap portofolio the Bank’s portfolio and overall performance.
atau kinerja Bank secara keseluruhan.
b. Sub Direktorat System Procedure b. Systems and Procedures Sub-Directorate.
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3. Back Office 3. Back Office
Bagian akhir dari proses operasional Bank yang The final stage of the Bank’s operational process
menyelesaikan transaksi: responsible for transaction settlement, comprising:
a. Direktorat Asset Recovery; dan a. Asset Recovery Directorate; and
b. Direktorat Operation melakukan pengelolaan risiko b. Operations Directorate, which manages
settlement. settlement risk.
Organisasi dan Tata Kelola Manajemen Organization and Governance of Risk
Risiko Management
Bank Artha Graha Internasional telah memiliki beberapa Bank Artha Graha Internasional has established several
unit kerja pada struktur organisasi Direktorat Risk work units within the organizational structure of the
Management yang dibentuk berdasarkan Peraturan Risk Management Directorate, which were formed in
Otoritas Jasa Keuangan No. 18/POJK.03/2016 tentang accordance with Financial Services Authority Regulation
Penerapan Manajemen Risiko bagi Bank Umum untuk No. 18/POJK.03/2016 concerning the Implementation of
pengelolaan berbagai jenis risiko yang melekat pada Risk Management for Commercial Banks. These units are
Bank sesuai dengan kompleksitas kegiatan usahanya. responsible for managing various types of risks inherent
to the Bank, in line with the complexity of its business
activities.
Struktur Organisasi Direktorat Risk Management Organizational Structure of the Risk Management
Directorate
Director Compliance & Risk
Deputy Director Risk Management
Executive Officer Credit Risk & ESG Executive Officer Non Credit Risk
Sebagai second line of defense, selain bertanggung jawab As the second line of defense, in addition to being responsible
dalam menjalankan fungsi tata kelola manajemen risiko for independently carrying out the risk management
secara independen, Direktorat Risk Management juga governance function, the Risk Management Directorate also
bekerja sama dan bermitra dengan seluruh unit bisnis collaborates and partners with all business units and support
dan unit pendukung, mulai dari level strategis sampai units, from the strategic level through to the transactional
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dengan level transaksi dalam rangka membangun proses level, in order to establish comprehensive processes for risk
identifikasi, pengukuran, pemantauan, pengendalian identification, measurement, monitoring, and control, as well
risiko dan sistem informasi serta sistem pengendalian as robust management information systems and an integrated
internal yang menyeluruh. internal control system.
Dalam menjalankan tugas dan tanggung jawabnya, In performing its duties and responsibilities, the Risk
Direktorat Risk Management memiliki Pedoman dan Tata Management Directorate adheres to the Guidelines and Work
Tertib Kerja yang tertuang Pedoman Manajemen Risiko Procedure as set out in Risk Management Guidelines No.
No. 00001.03.3 tentang Manajemen Risiko Umum. 00001.03.3 concerning General Risk Management.
Tugas dan Tanggung Jawab Manajemen Duties and Responsibilities of Risk Management
Risiko
Manajemen risiko Bank memiliki tugas dan tanggung The Bank’s risk management function has duties and
jawab yang meliputi: responsibilities that include the following:
1. Menetapkan risiko terkait dengan produk dan 1. Identifying risks associated with banking products
transaksi perbankan; and transactions;
2. Menetapkan penggunaan metode pengukuran dan 2. Determining the use of risk measurement methods
sistem informasi manajemen risiko; and risk management information systems;
3. Menentukan limit dan penetapan toleransi risiko; 3. Establishing risk limits and risk tolerance levels;
4. Menetapkan sistem pengendalian internal dalam 4. Establishing internal control systems for the
penerapan manajemen risiko; implementation of risk management;
5. Menetapkan penilaian peringkat risiko; 5. Determining risk rating assessments;
6. Memberikan rekomendasi dalam penyusunan 6. Providing recommendations in the preparation of
rencana darurat (contingency plan); dan contingency plans; and
7. Melakukan kajian dan rekomendasi terhadap setiap 7. Conducting reviews and providing recommendations
pengembangan produk/aktivitas yang ada maupun on the development of existing and new products
yang baru. and/or activities.
Pada akhir tahun 2025, komposisi personel Direktorat As of the end of 2025, the personnel composition
Risk Management Bank Artha Graha Internasional terdiri of the Risk Management Directorate of Bank Artha
dari 8 (delapan) orang, yang terdiri dari 1 (satu) orang Graha Internasional consisted of 8 (eight) individuals,
Deputy Director, 2 (dua) orang Executive Officer dan comprising 1 (one) Deputy Director, 2 (two) Executive
5 (lima) orang staf. Seluruh personel Direktorat Risk Officers, and 5 (five) staff members. All personnel of
Management diangkat dan diberhentikan berdasarkan the Risk Management Directorate are appointed and
keputusan Direksi Bank. dismissed based on decisions of the Bank’s Board of
Directors.
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Sertifikasi Manajemen Risiko Risk Management Certification
Bank juga mengikutsertakan jajaran manajemen untuk The Bank also involves members of management in
berpartisipasi dalam Program Sertifikasi dan Resertifikasi participating in Risk Management Certification and
Manajemen Risiko, Program Penyelarasan serta Re-certification Programs, Alignment Programs, as well
Pemeliharaan Sertifikasi Manajemen Risiko. Informasi as the Maintenance of Risk Management Certification.
terkait sertifikasi manajemen risiko pada tahun 2025 Information related to risk management certification in
sebagai berikut: 2025 is as follows:
Jabatan Level Sertifikasi Jumlah Peserta
Position Certification Level Number of Participants
Dewan Komisaris Program Pemeliharaan 3 orang
Board of Commissioners Maintenance Program 3 people
Direksi Jenjang 7 1 orang
Board of Directors Level 7 1 people
Program Pemeliharaan 5 orang
Maintenance Program 5 people
Associate Director Program Pemeliharaan 2 orang
Maintenance Program 2 people
Deputy Director Program Pemeliharaan 19 orang
Maintenance Program 12 people
Pelaksanaan Kegiatan Manajemen Risiko Implementation of Risk Management
Activities
Sepanjang tahun 2025, Manajemen Risiko telah Throughout 2025, the Risk Management function carried
melaksanakan beberapa kegiatan yang menjadi tugas out various activities in accordance with its duties and
dan tanggung jawabnya sebagai berikut: responsibilities, as follows:
1. Melakukan analisa dan memberikan rekomendasi 1. Conduct analysis and provide recommendations on
sektor ekonomi prioritas maupun unggulan yang priority and leading economic sectors with potential
berpotensi dapat dibiayai untuk tahun 2026; financing opportunities for 2026.
2. Menerapkan prinsip kehati-hatian yang lebih selektif 2. Apply more selective prudential principles in
dalam pemberian kredit dengan menyalurkan kredit credit distribution by channeling loans to business
ke sektor usaha/industri tertentu yang masih memiliki sectors/industries that still have good prospects in
prospek yang baik sesuai risk appetite bank; accordance with the Bank’s risk appetite.
3. Memantau perkembangan LaR, pra NPL dan NPL baik 3. Monitor the development of LaR, pre-NPL, and NPL
secara bankwide, per segmen maupun per Cabang on a bank-wide, segment, and branch basis on a
secara rutin dan menetapkan langkah tindakan yang regular basis and determine necessary actions such
diperlukan misalnya upaya collection, restrukturisasi as collection efforts, restructuring, or write-offs to
maupun write-off kepada debitur agar posisi pra NPL ensure that pre-NPL and NPL positions remain under
dan NPL tetap terjaga; control.
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4. Melakukan kalibrasi dan pemantauan dalam 4. Perform periodic calibration and monitoring in the
pembentukan CKPN secara berkala sesuai ketentuan; establishment of Allowance for Impairment Losses
(CKPN) in accordance with applicable regulations.
5. Melakukan penilaian profil risiko Bank secara rutin 5. Conduct regular assessments of the Bank’s risk
dan menetapkan langkah-langkah perbaikan yang profile and determine necessary improvement
diperlukan; measures.
6. Pengukuran Risiko IT; 6. Measure IT risk.
7. Pengukuran Kewajiban Penyediaan Modal Minimum 7. Measure the Minimum Capital Adequacy
(KPMM) sesuai profil risiko; Requirement (KPMM) in accordance with the Bank’s
risk profile.
8. Melakukan stress testing kredit, pasar (risiko nilai 8. Conduct stress testing for credit, market (exchange
tukar dan risiko suku bunga), dan likuiditas dengan rate risk and interest rate risk), and liquidity risks
berbagai scenario periode triwulan dan ad hoc, serta using various quarterly and ad hoc scenarios, and
menetapkan langkah antisipasi atas hasil stress determine anticipatory measures based on the
testing tersebut; results.
9. Melakukan pemantauan dan simulasi AYDA; 9. Monitor and simulate the foreclosed collateral
(AYDA).
10. Menetapkan mitigasi risiko yang diperlukan untuk 10. Determine necessary risk mitigation measures
pengembangan layanan perbankan digital (digital for the development of digital banking services,
banking), termasuk rencana penerbitan produk dan/ including plans for the issuance of products and/or
atau pelaksanaan aktivitas baru Bank; implementation of new Bank activities.
11. Melakukan kajian risiko terhadap pihak yang akan 11. Conduct risk assessments of parties that will
bekerjasama dengan Bank terutama yang berkaitan cooperate with the Bank, particularly those related
dengan Teknologi Informasi; to Information Technology.
12. Melakukan review risk appetite, risk tolerance dan 12. Review the Bank’s risk appetite, risk tolerance, and
early warning system (EWS) terhadap 8 risiko yang early warning system (EWS) related to the eight
melekat di Bank; inherent risks in the Bank.
13. Melakukan pemantauan dan analisa terhadap 13. Monitor and analyze the Net Stable Funding Ratio
rasio Net Stable Funding Ratio (NSFR) untuk (NSFR) to ensure that the Bank maintains stable
memastikan bahwa Bank memelihara pendanaan funding in line with the composition of assets and
stabil yang disesuaikan dengan komposisi aset dan administrative accounts, thereby reducing liquidity
rekening administrative, sehingga Bank diharapkan risk related to longer-term funding sources.
dapat mengurangi risiko likuiditas terkait sumber
pendanaan untuk jangka waktu yang lebih panjang;
14. Melakukan pemantauan dan analisa terhadap rasio 14. Monitor and analyze the Liquidity Coverage Ratio
Liquidity Coverage Ratio (LCR) memastikan Bank (LCR) to ensure the Bank maintains sufficient
memiliki kecukupan persediaan HQLA (High Quality unencumbered High Quality Liquid Assets (HQLA),
Liquid Asset) yang tidak terikat (unencumbered). consisting of cash and/or assets that can be easily
HQLA terdiri dari kas dan/atau aset yang dapat and immediately converted into cash with little or
dengan mudah dan segera dikonversi menjadi kas no loss in value to meet the Bank’s liquidity needs
dengan sedikit atau tanpa pengurangan nilai untuk in the event of severe conditions within the next 30
memenuhi kebutuhan likuiditas Bank jika terjadi (thirty) days.
kondisi terburuk dalam periode 30 (tiga puluh) hari
kedepan;
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15. Pemantauan pelaksanaan Mark to Market (MTM) atas 15. Monitor the implementation of Mark-to-Market
surat berharga yang dimiliki Bank termasuk Transaksi (MTM) valuation of securities owned by the Bank,
Money Market, Transaksi Forex, Posisi Devisa Neto including Money Market Transactions, Forex
(PDN), dan eksposur Surat Berharga; Transactions, Net Open Position (PDN), and securities
exposure.
16. Pemantauan pemenuhan Giro Wajib Minimum 16. Monitor compliance with the Minimum Statutory
(GWM), Penyangga Likuiditas Makroprudensial (PLM), Reserve (GWM), Macroprudential Liquidity Buffer
Rasio Intermediasi Makroprudensial (RIM) termasuk (PLM), and Macroprudential Intermediation Ratio
perkembangan Dana Pihak Ketiga (DPK) dan Aset (RIM), including developments in Third-Party Funds
Likuid Bank; (DPK) and the Bank’s liquid assets.
17. Pemenuhan tindak lanjut komitmen kepada OJK; 17. Ensure fulfillment of follow-up commitments to the
Financial Services Authority (OJK).
18. Development aplikasi Operational Risk Management 18. Develop the Operational Risk Management (ORM)
(ORM) sebagai tool’s yang akan digunakan oleh Risk application as a tool to be used by Risk Officers (RO)
Officer (RO) disetiap Direktorat dan Cabang; in each Directorate and Branch.
19. Pengembangan Bussiness Continuity Management 19. Develop Business Continuity Management (BCM).
(BCM);
20. Melakukan Analisa risiko, pengembangan strategi, 20. Conduct risk analysis, develop strategies, coordinate
koordinasi lintas fungsi, pemantauan kondisi bank cross-functions, monitor the Bank’s condition, and
serta penyusunan kebijakan risiko dan limit dalam formulate risk policies and limits in the preparation
proses penyusunan dan pelaporan Rencana Resolusi and reporting of the Resolution Plan to the Indonesia
ke Lembaga Penjamin Simpanan (LPS); Deposit Insurance Corporation (LPS).
21. Menjaga stabilitas likuiditas Bank sesuai regulasi 21. Maintain the Bank’s liquidity stability in accordance
POJK no. 5 Th. 2024 tentang Penetapan Status with POJK No. 5 of 2024 concerning the Determination
Pengawasan dan Penanganan Permasalahan Bank of Supervisory Status and Handling of Problems of
Umum, dengan tugas dan tanggung jawab sebagai Commercial Banks, with the following responsibilities:
berikut:
a. Menyusun dan mengkinikan laporan dan menguji a. Prepare, update, and test the Recovery Plan
Recovery Plan. report.
b. Monitoring serta melakukan pengujian (stress b. Monitor and conduct stress testing of the
testing) terhadap trigger level Recovery Plan. Recovery Plan trigger levels.
c. Memberikan input untuk penetapan status c. Provide input for the determination of supervisory
pengawasan. status.
d. Memberikan action plan apabila terdapat d. Provide action plans in the event of trigger level
pelampauan trigger level. breaches.
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Sustaining Stability and Driving Growth
Pengembangan Kompetensi Manajemen Risk Management Competency Development
Risiko
Dalam rangka mendukung kinerja dan menambah To support performance and enhance the knowledge
wawasan pengelola manajemen risiko, Bank Artha Graha of risk management personnel, Bank Artha Graha
Internasional mengikutsertakan personel dalam berbagai Internasional has involved its staff in various training
pelatihan, workshop dan seminar. Pengembangan programs, workshops, and seminars. The competency
kompetensi yang telah diikuti sepanjang tahun 2025 development activities undertaken throughout 2025 are
sebagai berikut: as follows:
Materi Pengembangan Kompetensi/Latihan Waktu dan Tempat Pelaksanaan
Competency Development/Training Materials Date and Venue
Jakarta, 12 – 13 Februari 2025
Workshop Implementasi Climate Risk Management & Scenario Analysis (CRMS)
Jakarta, February 12–13, 2025
Jakarta, 28 & 30 April 2025
Supporting Indonesia’s Transition Plans towards Net-Zero Target Jakarta, April 28 & 30, 2025
Jakarta, 20 Agustus 2025
Training Internal Liquidity Adequacy Assessment Process (ILAAP) Jakarta, August 20, 2025
Climate Risk Management & Scenario Analysis – Mengenal perspektif dan pengetahuan Jakarta, 5 Oktober 2025
aspek lingkungan terutama darurat dan penanganan iklim serta konsep dasar pengelolaan Jakarta, October 5, 2025
risiko iklim
Climate Risk Management & Scenario Analysis – Introduction to perspectives and knowledge
on environmental aspects, particularly climate emergencies and response, as well as the
basic concepts of climate risk management
Climate Risk Management & Scenario Analysis – Mengenal konsep dan mempraktekkan Jakarta, 12 Oktober 2025
metodologi dasar CRMS Jakarta, October 12, 2025
Climate Risk Management & Scenario Analysis – Understanding concepts and practicing
the basic CRMS methodology
Indonesia International Sustainability Forum Investing for Resilient, Sustainable and Jakarta, 10-11 Oktober 2025
Prosperous World Jakarta, October 10-11, 2025
Jakarta, 17 Oktober 2025
Sustainability Perbanas Jakarta, October 17, 2025
Addressing the Complexity of Climate and Credit Risk Management: Advancing Through Jakarta, 11 November 2025
Indonesian Corporate Landscape Jakarta, November 11, 2025
Webinar ESG – Inovasi Produk dan Layanan Keuangan Berkelanjutan Skema Hijau untuk Jakarta, 25 November 2025
Menangkap Peluang Pendanaan dan Investasi Jakarta, November 25, 2025
ESG Webinar – Innovation in Sustainable Financial Products and Services through Green
Schemes to Capture Financing and Investment Opportunities
Pelatihan Strengthening Compliance, APU-PPT, & Financial Crime Controls Jakarta, 12 – 13 Desember 2025
Training on Strengthening Compliance, AML-CFT (APU-PPT), & Financial Crime Controls Jakarta, December 12–13, 2025
Training Taksonomi untuk Keuangan Berkelanjutan Indonesia (TKBI) Jakarta, 16 – 17 Desember 2025
Training on the Indonesian Sustainable Finance Taxonomy (TKBI) Jakarta, December 16–17, 2025
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Pengungkapan Eksposur Risiko dan Disclosure of Risk Exposure and Risk
Penerapan Manajemen Risiko Management Implementation
Risiko Kredit Credit Risk
Risiko kredit adalah risiko yang timbul akibat kegagalan Credit risk is the risk arising from the failure of another
pihak lain dalam memenuhi kewajiban kepada Bank, party to fulfill its obligations to the Bank, including risks
seperti risiko akibat kegagalan debitur, risiko konsentrasi resulting from debtor default, credit concentration risk,
kredit, counterparty credit risk, dan settlement risk. counterparty credit risk, and settlement risk.
Pengungkapan Umum General Disclosure
1. Kebijakan pengelolaan risiko konsentrasi kredit 1. 1. Credit concentration risk management policy
Rencana Bisnis Bank menjelaskan kebijakan terkait The Bank’s Business Plan outlines policies related to the
pengelolaan risiko kredit Bank termasuk kebijakan management of the Bank’s credit risk, including exposure
pembatasan eksposur yang ditetapkan setiap tahun limitation policies determined annually by economic
per sektor ekonomi, jenis penggunaan, wilayah kerja, sector, type of utilization, operating region, as well as
serta sektor yang menjadi perhatian dan perlu dihindari. sectors that require particular attention or should be
Terkait hal tersebut, Direktorat Risk Management avoided. In this regard, the Risk Management Directorate
melakukan perhitungan serta analisis risiko portofolio performs calculations and analyses of the credit portfolio
kredit berdasarkan BMPK, sektor ekonomi, letak usaha risk based on the Legal Lending Limit (BMPK), economic
dan eksposur kredit Non-Performance Loan (NPL), serta sectors, business locations, and Non-Performing Loan
melaporkannya kepada manajemen secara periodik. (NPL) exposure, and reports the results to Management on
a periodic basis.
2. Mekanisme pengukuran dan pengendalian risiko 2. Credit risk measurement and control mechanisms
kredit
Direktorat Risk Management melakukan pengukuran The Risk Management Directorate measures credit
risiko kredit melalui analisis profil risiko kredit yang risk through credit risk profile analysis, which is
dilaporkan kepada Otoritas Jasa Keuangan, Direksi periodically reported to the Financial Services
dan Komite Manajemen Risiko secara periodik. Bank Authority (OJK), the Board of Directors, and the
menggunakan pendekatan standar (standardized Risk Management Committee. The Bank applies the
approach), sesuai dengan ketentuan Bank Indonesia standardized approach, in accordance with Bank
untuk mengukur kecukupan modal risiko kredit. Indonesia regulations, to measure capital adequacy
Sistem pemeringkatan (rating system) yang for credit risk. The rating systems used include
digunakan berupa Credit Risk Rating (CRR) dan Credit Risk Rating (CRR) and Credit Risk Scoring,
Credit Risk Scoring yang menjadi salah satu alat which serve as supporting tools in credit decision-
bantu memutus kredit produktif dan konsumtif. making for both productive and consumer loans.
3. Definisi tagihan yang telah jatuh tempo dan tagihan 3. Definition of past-due and impaired receivables
yang mengalami penurunan nilai (impairment)
Tagihan yang jatuh tempo akan mengalami Past-due receivables are subject to impairment.
penurunan nilai/impairment. Jika bukti objektif dan Impairment is recognized when objective evidence
management’s expert judgement mengindikasikan and management’s expert judgment indicate that
bahwa Bank Tagihan yang jatuh tempo akan the Bank will not be able to recover the financial
mengalami penurunan nilai/ impairment. Jika bukti asset in accordance with the contractual terms and
objektif dan management’s expert judgement the specified time period.
mengindikasikan bahwa Bank tidak akan memperoleh
kembali aset keuangan yang diberikan sesuai jangka
waktu yang ditetapkan dalam kontrak perjanjian.
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Sustaining Stability and Driving Growth
Upaya Mitigasi Mitigation Efforts
Pedoman Kebijakan Perkreditan Bank dan Pedoman The Bank’s Credit Policy Guidelines and Credit Risk
Kebijakan Manajemen Risiko Kredit Bank mengatur upaya Management Policy Guidelines regulate mitigation efforts
mitigasi yang dilakukan untuk risiko kredit yang harus undertaken for credit risk that must be implemented by
dijalankan oleh seluruh unit kerja yang terlibat dalam all work units involved in credit risk management.
pengelolaan risiko kredit.
Pelaksanaan kebijakan tersebut dilakukan dengan: The implementation of this policy is carried out by:
1. Menetapkan kembali risk appetite, risk tolerance dan 1. Re-establishing risk appetite, risk tolerance, and risk
risk limit di bidang perkreditan Bank; limits in the Bank’s lending activities;
2. Melakukan kajian risiko atas sektor ekonomi/industri 2. Conducting periodic risk assessments of the
yang akan dibiayai oleh Bank secara periodik; dan economic/industrial sectors to be financed by the
3. Melakukan monitoring terhadap perkembangan Bank; and
risiko konsentrasi kredit berdasarkan BMPK, Sektor 3. Conducting periodic monitoring of credit
Ekonomi dan Sektor Geografi secara periodik. concentration risk developments based on BMPK,
Economic Sector, and Geographic Sector.
Risiko Pasar Market Risk
Risiko pasar merupakan risiko yang timbul akibat posisi Market risk is the risk arising from changes in market
neraca dan rekening administratif, termasuk transaksi conditions that affect balance sheet positions
derivatif, mengalami perubahan akibat dari kondisi and administrative accounts, including derivative
pasar, termasuk risiko perubahan harga option. Risiko transactions, as well as the risk of changes in option
ini dikelola oleh Sub Direktorat Credit Risk & ESG prices. This risk is managed by the Credit Risk & ESG
yang bertanggung jawab untuk melakukan identifikasi, Sub-Directorate, which is responsible for identifying,
kajian, analisis, penilaian, peninjauan, pemantauan dan reviewing, analyzing, assessing, evaluating, monitoring,
pengendalian risiko pasar yang dihadapi Bank. and controlling the market risks faced by the Bank.
Sepanjang tahun 2025, Bank telah melakukan kegiatan Throughout 2025, the Bank carried out risk management
pengelolaan atas risiko suku bunga dan risiko nilai tukar, activities related to interest rate risk and foreign
yang merupakan bagian dari risiko pasar. Pengelolaan exchange risk, which form part of market risk. Foreign
risiko nilai tukar dilakukan dengan berpedoman pada exchange risk is managed in accordance with the Net
batas Posisi Devisa Neto sesuai peraturan Otoritas Open Position (NOP/PDN) limits as stipulated by the
Jasa Keuangan, di mana Bank wajib mengelola dan Financial Services Authority (OJK), whereby the Bank is
memelihara PDN paling tinggi sebesar 20% dari modal required to manage and maintain its PDN at a maximum
Bank secara harian. Terkait hal ini, Sub Direktorat Credit of 20% of the Bank’s capital on a daily basis. In this
Risk & ESG melakukan pemantauan terhadap posisi PDN regard, the Credit Risk & ESG Sub-Directorate conducts
secara periodik dan melaporkannya kepada Manajemen periodic monitoring of the PDN position and reports it
secara periodik sebagaimana diuraikan sebagai berikut: to Management on a regular basis, as described below:
1. Hasil pemantauan risiko secara periodik maupun 1. Results of periodic risk monitoring and capital
perhitungan kecukupan modal, baik pada banking adequacy calculations, both in the banking book and
book maupun trading book; the trading book;
2. Hasil pengukuran profil risiko pasar setiap bulan 2. Results of monthly market risk profile measurements
untuk melihat posisi dan kecenderungan risiko to assess the position and trends of market risk,
pasar, terutama jika terjadi peningkatan risiko particularly in the event of increased risk and changes
dan parameter-parameter yang memengaruhi. in influencing parameters. Market risk monitoring
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Pemantauan risiko pasar dilakukan pula terhadap is also conducted on treasury transactions by the
transaksi oleh Direktorat Treasury secara harian dan Treasury Directorate on a daily basis and reported
dilaporkan secara periodik kepada manajemen; periodically to Management;
3. Hasil pemantauan limit transaksi trading treasury 3. Results of monitoring transaction limits for treasury
dan counterpart; trading and counterparties;
4. Langkah-langkah dan rencana dalam mengantisipasi 4. Measures and plans to anticipate market risk arising
risiko pasar atas transaksi mata uang asing dilakukan from foreign exchange transactions due to exchange
baik karena perubahan kurs maupun fluktuasi suku rate movements and interest rate fluctuations,
bunga, termasuk penjelasan mengenai semua including explanations of all funding provisions
penyediaan dana dan ikatan tanpa proteksi atau and unhedged commitments, as well as liabilities
lindung nilai, serta utang yang suku bunganya with floating interest rates or rates that are not
berfluktuasi atau yang tidak ditentukan terlebih predetermined; and
dahulu; dan
5. Pengungkapan informasi mengenai Interest Rate 5. Disclosure of information on Interest Rate Risk in
Risk in Banking Book (IRRBB), termasuk asumsi yang the Banking Book (IRRBB), including the assumptions
digunakan dalam pemantauan IRRBB seperti perilaku used in IRRBB monitoring such as non-maturity
non-maturity deposit dan informasi prepayment deposit behavior, prepayment information, and the
serta frekuensi pengukuran IRRBB sebagaimana frequency of IRRBB measurement, in accordance
diatur dalam ketentuan mengenai penerapan with regulations on the implementation of risk
manajemen risiko bagi Bank Umum. management for commercial banks.
Upaya Mitigasi Mitigation Efforts
Pengelolaan risiko suku bunga Bank dilakukan terhadap The Bank manages interest rate risk in its trading book
trading book dan banking book. Pengelolaan risiko and banking book. Interest rate risk in the trading book
suku bunga trading book dilakukan melalui analisis is managed through risk analysis and control, as well
dan pengendalian risiko serta penetapan limit dan as the setting and daily monitoring of limits for trading
pemantauan limit secara harian untuk aktivitas trading, activities, which include money market transactions,
yang meliputi transaksi money market, foreign exchange, foreign exchange, and securities. Meanwhile, the Bank
dan surat-surat berharga. Di sisi lain, Bank melakukan analyzes the repricing gap between risk-sensitive
analisis repricing gap antara risk sensitive asset dan risk assets and risk-sensitive liabilities to manage interest
sensitive liabilities untuk pengelolaan risiko suku bunga rate risk in the banking book.
banking book.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas timbul akibat ketidakmampuan Bank Liquidity risk arises from the Bank’s inability to meet its
untuk memenuhi kewajiban yang jatuh tempo dari maturing obligations from cash flow funding sources
sumber pendanaan arus kas dan/atau dari aset and/or from high-quality liquid assets that can be used
likuid berkualitas tinggi yang dapat diagunkan, tanpa as collateral, without disrupting the Bank’s activities
mengganggu aktivitas dan kondisi keuangan Bank. Sub and financial condition. The Credit Risk & ESG Sub-
Direktorat Credit Risk & ESG melakukan pengelolaan atas Directorate manages liquidity risk through a process of
risiko likuiditas melalui proses identifikasi, pengukuran, identification, measurement, review, analysis, monitoring,
kajian, analisis, pemantauan dan pengendalian risiko and control of the liquidity risk faced by the Bank.
likuiditas yang dihadapi Bank.
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Sustaining Stability and Driving Growth
Upaya Mitigasi Mitigation Efforts
Bank melakukan upaya mitigasi risiko dengan cara The Bank undertakes risk mitigation measures as follows:
sebagai berikut:
1. Melakukan pengukuran profil risiko likuiditas setiap bulan 1. Conducting monthly liquidity risk profile measurements
yang menggambarkan posisi dan kecenderungan risiko that describe the position and trends of the Bank’s
likuiditas Bank secara berkesinambungan, sehingga liquidity risk on an ongoing basis, serving as an early
menjadi indikator peringatan dini, jika Bank mulai mengalami warning indicator should the Bank begin to experience
permasalahan likuiditas; liquidity issues;
2. Melakukan pemantauan terhadap hasil pengukuran 2. Monitoring the results of liquidity measurements
dan pelaksanaan pemenuhan kebutuhan likuiditas and the fulfillment of the Bank’s daily liquidity needs,
harian Bank, baik primary reserve maupun secondary both primary reserves and secondary reserves.
reserve. Secondary reserve dilakukan dengan lebih Secondary reserves are managed more prudently in
hati-hati sejalan dengan kondisi Rasio Intermediasi line with the Macroprudential Intermediation Ratio
Makroprudensial (RIM) dan behavior penarikan dana (RIM) and customer fund withdrawal behavior, in
oleh Nasabah, sehingga kondisi likuiditas secara order to maintain overall liquidity conditions; and
keseluruhan dapat tetap terjaga; dan
3. Melakukan pemantauan kecukupan Net Stable 3. Monitoring the adequacy of the Net Stable Funding
Funding Ratio (NSFR) periodik triwulan dan kecukupan Ratio (NSFR) on a quarterly basis and the adequacy
Liquidity Coverage Ratio (LCR) dari rata-rata rasio of the Liquidity Coverage Ratio (LCR) based on the
LCR selama satu bulan periode berjalan. average LCR ratio over a one-month reporting period.
Mekanisme pengukuran risiko likuiditas dilakukan The liquidity risk measurement mechanism is carried out
menggunakan alat ukur, seperti proyeksi arus kas, profil using measurement tools such as cash flow projections,
maturitas, dan stress testing, termasuk pelaksanaan maturity profiles, and stress testing, including the
simulasi rencana pendanaan darurat (contingency implementation of contingency funding plan simulations
funding plan) sesuai dengan ketentuan regulator dan/ in accordance with regulatory requirements and/or
atau praktisi terbaik yang ada, klasifikasi asset Bank yang prevailing best practices, as well as the classification of
masuk ke dalam High Quality Liquid Asset (HQLA). Bank assets that qualify as High Quality Liquid Assets
(HQLA).
Strategi pendanaan, pengelolaan posisi likuiditas, risiko Funding strategies, liquidity position management, daily
likuiditas harian, pengelolaan aset likuid berkualitas liquidity risk management, management of high-quality
tinggi dan marketable, serta simulasi rencana pendanaan and marketable liquid assets, and contingency funding
darurat dilakukan untuk mengendalikan risiko likuiditas. plan simulations are implemented to control liquidity
Pengelolaan risiko likuiditas diselenggarakan melalui rapat risk. Liquidity risk management is conducted through
ALCO yang dilakukan setiap bulan dan berkelanjutan. Asset and Liability Committee (ALCO) meetings held on
a monthly and ongoing basis.
Risiko Operasional Operational Risk
Risiko operasional timbul akibat tidak cukupnya dan/atau Operational risk arises from insufficient and/or malfunctioning
tidak berfungsinya proses internal, kesalahan manusia, internal processes, human error, system failure and/or
kegagalan sistem dan/atau adanya kejadian-kejadian external events that affect the Bank’s operations. Operational
eksternal yang memengaruhi operasional Bank. Pengelolaan risk management (including Information Technology Risk)
risiko operasional (termasuk Risiko Teknologi Informasi) juga also covers four other risks, namely legal risk, reputational
mencakup 4 risiko lainnya, yaitu risiko hukum, risiko reputasi, risk, strategic risk, and compliance risk, which are managed
risiko stratejik dan risiko kepatuhan yang dikelola oleh Sub by the Non-Credit Risk Sub-Directorate.
Direktorat Non Credit Risk.
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Upaya Mitigasi Mitigation Efforts
Upaya mitigasi yang dilakukan Bank adalah sebagai The mitigation efforts undertaken by the Bank are as
berikut: follows:
1. Melakukan pencatatan potensi kerugian oleh 1. Recording potential losses by the Non-Credit
Sub Direktorat Non Credit Risk pada satuan kerja Risk Sub-Directorate within operational work
operasional secara periodik melalui Aplikasi units on a periodic basis through the Operational
Operational Risk Management yang telah Risk Management Application, which has been
diimplementasikan secara online di seluruh cabang. implemented online across all branches. The loss
Pengelolaan database kerugian menjadi salah satu database serves as one of the input data sources in
data input dalam penilaian parameter profil risiko assessing operational risk profile parameters.
operasional;
2. Development dan penerapan Aplikasi Operational 2. Developing and implementing the Operational Risk
Risk Management (ORM) yang didalamnya mencakup Management (ORM) Application, which includes
modul Loss Event Database (LED), Key Risk Indicator the Loss Event Database (LED), Key Risk Indicator
(KRI) dan Risk and Control Self Assesment (RCSA), (KRI), and Risk and Control Self-Assessment (RCSA)
untuk mengidentifikasi kelemahan-kelemahan sisi modules to identify operational weaknesses within
operasional Bank; dan the Bank; and
3. Melaksanakan pemantauan terhadap perkembangan 3. Monitoring the development of the operational risk
profil risiko operasional melalui identifikasi faktor- profile by identifying the factors causing operational
faktor penyebab kerugian operasional yang terjadi losses and providing recommendations to the
dan memberikan rekomendasi kepada satuan relevant operational work units in mitigating potential
kerja operasional terkait dalam melakukan mitigasi risk events in the future.
kejadian risiko di masa mendatang.
Sub Direktorat Non Credit Risk juga melakukan analisis, In addition, the Non-Credit Risk Sub-Directorate
penilaian, tinjauan, dan pemantauan terhadap hal-hal conducts analysis, assessment, review, and monitoring
berikut: of the following matters:
1. Analisis dan penilaian terhadap permohonan 1. Analysis and assessment of requests for operational
penyimpangan ketentuan operasi yang diajukan policy deviations submitted by the relevant
oleh Cabang/Direktorat terkait sesuai batasan yang Branches/Directorates in accordance with the limits
ditetapkan oleh Direksi; established by the Board of Directors;
2. Pemantauan terhadap risiko non risiko kredit 2. Periodic monitoring of non-credit risks, including
termasuk TI yang melekat pada aktivitas Bank secara Information Technology risks, inherent in the Bank’s
periodik; activities;
3. Tinjauan risiko terhadap rencana produk/aktivitas 3. Risk review of proposed new products/activities;
baru;
4. Melakukan review terhadap kebijakan internal/ 4. Reviewing internal policies/procedures in response
prosedur sehubungan dengan adanya perubahan to changes in regulatory or internal provisions based
ketentuan regulator maupun internal melalui on requests from the Systems and Procedures Sub-
permohonan dari Subdit Sysdur dan melakukan Directorate (Sysdur), as well as updating internal risk
pengkinian kebijakan internal manajemen risiko. management policies; and
5. Penilaian terhadap IT Risk Register yang merupakan 5. Assessment of the IT Risk Register, which forms part
bagian dari Laporan Penerapan Manajemen Risiko TI of the IT Risk Management Implementation Report
yang disampaikan oleh Direktorat IT ke Otoritas Jasa submitted by the IT Directorate to the Financial
Keuangan setiap tahun. Services Authority (OJK) annually.
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Sustaining Stability and Driving Growth
Risiko Hukum Legal Risk
Risiko hukum merupakan risiko yang timbul akibat Legal risk is the risk arising from legal claims and/
tuntutan hukum dan/atau kelemahan aspek yuridis. or weaknesses in legal aspects. Weaknesses in these
Kelemahan aspek ini disebabkan adanya ketiadaan aspects are caused by the absence of supporting laws
peraturan perundang-undangan yang mendukung atau and regulations or weaknesses in agreements, such as
kelemahan perikatan, seperti tidak terpenuhi syarat unfulfilled contract validity requirements and imperfect
sahnya kontrak dan pengikatan dokumen yang tidak binding documents.
sempurna.
Mekanisme Pengendalian Risiko Hukum Legal Risk Control Mechanism
Bank memantau perkembangan kasus-kasus hukum The Bank monitors developments in legal cases and
yang terjadi dan mengambil lesson learn dari kasus draws lessons from them for legal risk management. The
tersebut untuk pengelolaan risiko hukum. Bank senantiasa Bank continuously calculates potential losses, whether
melakukan perhitungan potensi kerugiannya, baik cases are settled amicably or through the courts. The
penyelesaian kasus secara musyawarah mufakat/damai Bank also pays special attention to legal cases that
ataupun melalui jalur pengadilan untuk penanganan have the potential to cause significant losses. Legal risk
kasus hukum. Bank juga memberikan perhatian khusus profiles are assessed in accordance with applicable
atas kasus hukum yang berpotensi menimbulkan Financial Services Authority regulations and are
kerugian secara signifikan. Penilaian profil risiko hukum submitted to the Financial Services Authority in a timely
dilakukan berpedoman pada peraturan Otoritas Jasa manner, along with other risk profiles.
Keuangan yang berlaku dan telah disampaikan kepada
Otoritas Jasa Keuangan secara tepat waktu, bersamaan
dengan profil risiko lainnya.
Upaya Mitigasi Mitigation Efforts
Legal Bureau Bank Artha Graha Internasional melakukan The Legal Bureau of Bank Artha Graha Internasional
pengelolaan risiko hukum dengan mitigasi sebagai manages legal risk through the following mitigation
berikut: measures:
1. Melakukan analisis hukum atas produk dan/atau 1. Conducting legal analysis of new products and/
aktivitas baru, serta membuat standar dokumen or activities, as well as preparing standard legal
hukum yang terkait dengan produk dan/atau aktivitas documents related to such products and/or
tersebut; activities;
2. Memeriksa segala perjanjian yang akan dibuat antara 2. Reviewing all agreements to be entered into between
Bank dengan pihak ketiga; the Bank and third parties;
3. Melakukan pemeriksaan berkala atas perjanjian yang 3. Conducting periodic reviews of agreements that
telah dibuat; dan have already been executed; and
4. Memantau risiko hukum yang ada di seluruh cabang 4. Monitoring existing legal risks across all branches
dan unit kerja Bank. and work units of the Bank.
Direktorat Asset Recovery dan Sub Direktorat Litigasi The Asset Recovery Directorate and the Litigation Sub-
Bank berfungsi menangani setiap permasalahan hukum Directorate of the Bank are responsible for handling all
yang terkait dengan litigasi agar risiko hukum yang legal matters related to litigation in order to minimize
mungkin timbul dapat diminimalkan. potential legal risks.
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Risiko Stratejik Strategic Risk
Risiko Stratejik merupakan risiko yang timbul akibat Strategic risk is the risk arising from inaccuracy in making
ketidaktepatan dalam pengambilan dan/atau pelaksanaan and/or implementing strategic decisions, as well as failure to
keputusan strategis, serta kegagalan dalam mengantisipasi anticipate changes in the business environment. The Bank’s
perubahan lingkungan bisnis. Ketidaktepatan Bank dalam inaccuracy in formulating the right strategy may lead to the
melakukan penyusunan strategi yang tepat dapat menimbulkan Bank’s business failure in the future.
kegagalan bisnis Bank dimasa yang akan datang.
Kebijakan untuk Dapat Mengidentifikasi dan Merespons Policies to Identify and Respond to Changes in the
Perubahan Lingkungan Bisnis Ekstern dan Intern External and Internal Business Environment
Bank menetapkan sasaran dan strategi dengan melakukan The Bank establishes its objectives and strategies by
analisis terhadap berbagai faktor internal dan eksternal. conducting analyses of various internal and external
Analisis faktor-faktor Internal menggunakan SWOT factors. Internal factor analysis is carried out using a
dengan memetakan kekuatan (strength), kelemahan SWOT framework by mapping strengths, weaknesses,
(weakness), peluang (opportunity), dan ancaman opportunities, and threats. Meanwhile, external factor
(threats). Sedangkan, analisis faktor eksternal dengan analysis considers prevailing and emerging domestic and
mempertimbangkan kondisi domestik dan global yang global conditions and trends, including macroeconomic,
sedang berkembang dan kecenderungannya, baik dari political, and other relevant factors, as well as
faktor makro ekonomi, politik, dan faktor lainnya serta assumptions determined by the Bank. Accordingly, the
asumsi-asumsi yang ditetapkan oleh Bank. Oleh karena Bank continuously monitors developments and makes
itu, Bank harus senantiasa mengikuti perkembangan the necessary adjustments in response to changes in
yang ada dan melakukan penyesuaian yang diperlukan both the external and internal business environment.
jika terjadi perubahan lingkungan bisnis secara eksternal
dan internal.
Mekanisme untuk Mengukur Kemajuan yang Dicapai dari Mechanism for Measuring Progress Achieved from the
Rencana Bisnis yang Ditetapkan Established Business Plan
Pemantauan dan penilaian atas progres pencapaian Monitoring and assessment of the progress of the
Rencana Bisnis Bank (RBB) dilakukan setiap bulan dan Bank’s Business Plan (RBB) is carried out every month
menyampaikan penetapan pengukuran Key Performance and the determination of Key Performance Indicators
Indicator (KPI) terkait pencapaian tersebut kepada (KPIs) related to these achievements is communicated
seluruh unit kerja. Untuk target RBB yang belum tercapai, to all work units. For RBB targets that have not been
Bank melakukan analisis penyebab atau hambatannya achieved, the Bank analyzes the causes or obstacles
dan penetapan tindakan perbaikan yang diperlukan, and determines the necessary corrective actions, so
sehingga diharapkan dapat dipenuhi pada periode that they can be achieved in the following period.
berikutnya.
Upaya Mitigasi Mitigation Efforts
Sub Direktorat Non Credit Risk melakukan pengelolaan The Non-Credit Risk Sub-Directorate manages strategic
risiko stratejik dengan mitigasi sebagai berikut: risk through the following mitigation efforts:
1. Melakukan identifikasi dan kuantifikasi risiko 1. Identifying and quantifying strategic risks from the
strategis sejak awal penyusunan Rencana Bisnis Bank initial stage of preparing the Bank’s Business Plan,
dengan berpedoman pada visi, misi, strategi serta with due consideration to the Bank’s vision, mission,
kemampuan perusahaan; strategy, and organizational capabilities;
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2. Mengelola risiko stratejik melalui proses pertimbangan 2. Managing strategic risk through collective and
dan pengambilan keputusan secara kolektif dan comprehensive deliberation and decision-making
komprehensif di lingkungan Komite Manajemen Risiko, processes within the Risk Management Committee, the
untuk selanjutnya disampaikan ke Direksi; dan results of which are subsequently submitted to the
Board of Directors; and
3. Melakukan pemantauan terkait perkembangan eksposur 3. Conducting monthly monitoring of strategic risk
risiko stratejik dilakukan setiap bulan dan disampaikan exposure developments and reporting the results to the
kepada Direksi dan Komite Pemantau Risiko melalui Board of Directors and the Risk Monitoring Committee
Laporan Profil Risiko Bank. through the Bank’s Risk Profile Report.
Risiko Kepatuhan Compliance Risk
Risiko kepatuhan adalah risiko yang timbul akibat Compliance risk is the risk arising from the Bank’s failure
Bank tidak dapat mematuhi dan/atau tidak dapat to comply with and/or implement prevailing laws and
melaksanakan peraturan perundang-undangan dan regulations. Laws and regulations governing the Bank’s
ketentuan yang berlaku. Peraturan perundang-undangan obligations as a banking institution include:
dan ketentuan yang mengatur kewajiban Bank sebagai
sebuah lembaga perbankan meliputi:
1. Self Assesment Tingkat Kesehatan Bank (TKB); 1. Self-Assessment of the Bank Soundness Level;
2. Pemenuhan Rasio Kewajiban Penyediaan Modal Minimum 2. Fulfillment of the Minimum Capital Adequacy Requirement
(KPMM); (KPMM);
3. Kualitas Aset; 3. Asset quality;
4. Pembentukan Cadangan Kerugian Penurunan Nilai 4. Establishment of Allowance for Impairment Losses
(CKPN); (CKPN);
5. Batas Maksimum Pemberian Kredit (BMPK); 5. Legal Lending Limit (BMPK);
6. Penerapan Tata Kelola yang Baik (GCG); 6. Implementation of Good Corporate Governance
(GCG);
7. Posisi Devisa Neto (PDN); 7. Net Open Position (PDN);
8. Giro Wajib Minimum (GWM); 8. Statutory Reserve Requirement (GWM);
9. Rasio Intermediasi Makroprudensial (RIM); dan 9. Macroprudential Intermediation Ratio (RIM); and
10. Risiko lain yang terkait dengan Ketentuan Tertentu. 10. Other risks related to specific regulatory requirements.
Strategi Manajemen Risiko dan Efektivitas Penerapan Risk Management Strategy and Effectiveness of Risk
Manajemen Risiko untuk Risiko Kepatuhan Management Implementation for Compliance Risk
Bank memastikan efektivitas penerapan manajemen The Bank ensures the effectiveness of compliance risk
risiko kepatuhan, antara lain yang berkaitan dengan: management implementation, among others, in relation
to the following aspects:
1. Kebijakan 1. Policies
a. Ketepatan penetapan limit risiko yang telah ditetapkan; a. Appropriateness of the determination of established
risk limits;
b. Kebijakan manajemen risiko dengan arah dan strategi b. Alignment of risk management policies with the Bank’s
usaha Bank; business direction and strategy;
c. Penerapan kepatuhan, pengaturan tanggung jawab dan c. Implementation of compliance, including the
akuntabilitas; arrangement of responsibilities and accountability;
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d. Kebijakan mengecualikan suatu pengambilan d. Policies to exclude decision-making that deviates
keputusan yang menyimpang (irregularities); dan from established rules (irregularities); and
e. Penerapan kebijakan pengecekan kepatuhan e. Implementation of compliance checking policies
melalui prosedur secara berkala. through periodic procedures.
2. Prosedur 2. Procedures
a. Ketepatan waktu mengkomunikasikan kebijakan a. Timeliness in communicating policies to all
kepada seluruh Karyawan pada setiap jenjang employees at every organizational level;
organisasi;
b. Kecukupan pengendalian terhadap pengembangan b. Adequacy of controls over the development of
produk baru; new products;
c. Kecukupan laporan dan sistem data; c. Adequacy of reporting and data systems;
d. Kecukupan pengawasan Dewan Komisaris dan d. Adequacy of oversight by the Board of
Direksi Bank; Commissioners and the Board of Directors;
e. Kecukupan pengendalian intern Bank, termasuk e. Adequacy of the Bank’s internal controls, including
aspek pemisahan fungsi dan pengendalian segregation of duties and layered controls (dual
berlapis (dual control); control);
f. Sistem informasi manajemen yang tepat waktu f. Availability of timely and effective management
dan tepat guna; information systems;
g. Efektivitas dari pengendalian terhadap akurasi, g. Effectiveness of controls over data accuracy,
kelengkapan, dan integritas data; completeness, and integrity;
h. Kecukupan proses menginterpretasikan (penafsiran) h. Adequacy of processes for interpreting applicable
perundang-undangan dan ketentuan yang berlaku; laws and regulations;
i. Komitmen Bank untuk memastikan bahwa sumber i The Bank’s commitment to ensuring that resources are
daya Bank telah tepat dialokasikan untuk kepentingan appropriately allocated for employee training and the
pelatihan Karyawan dan peningkatan budaya enhancement of a compliance culture;
kepatuhan;
j. Identifikasi dan tindakan korektif yang tepat j. Timely identification and corrective actions in
waktu terhadap pengaruh pelanggaran dan response to violations and non-compliance with
ketidakpatuhan terhadap perundang-undangan applicable laws and regulations; and
dan ketentuan yang berlaku; dan
k. Kecukupan mengintegrasikan aspek kepatuhan k. Adequacy of integrating compliance aspects
pada setiap tahap perencanaan Bank (corporate into every stage of the Bank’s planning process
planning). (corporate planning).
3. Human Capital 3. Human Capital
a. Ketepatan program kompensasi dan pengelolaan a. Appropriateness of compensation programs and
kinerja Karyawan dan pejabat Bank; performance management for employees and
Bank officers;
b. Tingkat turnover Karyawan dan pejabat Bank yang b. Employee and officer turnover rates in strategic
menduduki posisi yang strategis pada Bank (high positions within the Bank (high risk-taking units);
risk taking unit);
c. Kecukupan program pelatihan dan sosialisasi; c. Adequacy of training and socialization programs;
d. Melakukan penilaian kinerja karyawan melalui Key d. Conducting employee performance assessments
Performance Indicator yang telah ditetapkan; through the established Key Performance
Indicators (KPIs);
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e. Kecukupan kompetensi Dewan Komisaris dan e. The adequacy of the competencies of the Bank’s
Direksi Bank; dan Board of Commissioners and Board of Directors;
and
f. Tingkat pemahaman dan kesesuaian arah strategi f. The level of understanding and alignment of
usaha dengan risk tolerance. business strategy with the Bank’s risk tolerance.
4. Sistem Pengendalian 4. Control System
a. Efektivitas dan independensi fungsi audit dan a. Effectiveness and independence of the audit
Sub Direktorat Non Credit Risk; function and the Non-Credit Risk Sub-Directorate;
b. Akurasi, kelengkapan, dan integritas laporan serta b. Accuracy, completeness, and integrity of reports
sistem informasi manajemen; and management information systems;
c. Keberadaan sistem pemantauan terhadap c. Availability of monitoring systems for irregularities
irregularities yang mampu mengidentifikasi dan that are capable of identifying and measuring
mengukur peningkatan frekuensi dan jumlah increases in the frequency and magnitude of risk
eksposur risiko; exposure;
d. Tingkat responsif Bank terhadap penyimpangan d. The Bank’s level of responsiveness to deviations
kebijakan dan prosedur intern Bank; dan from internal policies and procedures; and
e. Tingkat responsif Bank terhadap penyimpangan e. The Bank’s level of responsiveness to deviations
dalam sistem pengendalian internal Bank. within the internal control system.
Mekanisme untuk Pemantauan dan Pengendalian Risiko Mechanisms for Monitoring and Controlling Compliance
Kepatuhan Risk
1. Melakukan langkah-langkah yang diperlukan untuk 1. Taking the necessary measures to maintain
menjaga eksposur kepatuhan sesuai limit toleransinya compliance risk exposure within tolerance limits
dan/atau apabila terjadi peningkatan eksposur risiko and/or in the event of an increase in compliance risk
kepatuhan, antara lain: exposure, including:
a. Menerbitkan prosedur perihal kriteria dan batasan a. Issuing procedures regarding specific criteria and
tertentu yang ditetapkan oleh Direksi untuk menilai limits determined by the Board of Directors to assess
unsur kepatuhannya terhadap perundang-undangan compliance with applicable laws and regulatory
dan peraturan regulator yang berlaku; requirements;
b. Melakukan monitoring terhadap ketepatan waktu b. Monitoring the timeliness of the Bank’s submission of
penyampaian laporan Bank ke Regulator; reports to Regulators;
c. Pelatihan internal secara intensif terhadap kepatuhan c. Conducting intensive internal training on employee
Karyawan dan memastikan efektivitas pelatihan compliance and ensuring the effectiveness of such
tersebut dengan melakukan pengujian pelatihan dan training through training assessments and performance
pemantauan kinerjanya dalam pelaksanaan tugas monitoring in the execution of regular duties;
reguler;
d. Pelaksanaan tinjauan dan kajian terhadap kebijakan, d. Conducting reviews and assessments of policies,
pedoman dan prosedur kerja untuk meyakinkan telah guidelines, and work procedures to ensure alignment
sesuai dengan perundang-undangan dan peraturan with applicable laws and regulatory requirements; and
regulator yang berlaku; dan
e. Melakukan sosialisasi pemahaman risiko kepatuhan e. Continuously disseminating compliance risk awareness
kepada seluruh jenjang organisasi Bank secara across all levels of the Bank’s organization.
berkesinambungan.
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2. Bank melakukan sosialisasi budaya kepatuhan secara terus- 2. The Bank continuously and sustainably promotes a culture
menerus dan berkesinambungan ke seluruh Karyawan dan of compliance among all employees and organizational
jenjang organisasi dengan berpedoman kepada visi, misi, levels, guided by the Bank’s vision, mission, corporate
nilai-nilai perusahaan, program kerja, budaya kerja, dan values, work programs, work culture, and Code of Conduct.
Kode Etik perusahaan.
Upaya Mitigasi Mitigation Efforts
Pengelolaan risiko kepatuhan dengan mitigasi sebagai Compliance risk is managed through the following
berikut: mitigation efforts:
1. Melakukan identifikasi dan pengelolaan risiko 1. Identifying and managing compliance risk from an
kepatuhan sejak awal dengan memberikan masukan early stage by providing input to business units
kepada unit bisnis serta unit operasional dalam hal and operational units in the development of new
pengembangan produk dan/atau aktivitas baru; products and/or activities;
2. Melakukan penilaian terhadap kebijakan pedoman 2. Assessing existing internal policies, guidelines, and
dan prosedur internal yang dimiliki dalam rangka procedures to ensure that all external regulations
memastikan bahwa seluruh peraturan eksternal telah have been appropriately accommodated and are
disediakan akomodasi sedemikian rupa dan dipatuhi complied with in their implementation;
dalam pelaksanaannya;
3. Melakukan pengawasan setiap bulan mengenai 3. Conducting monthly monitoring of the development
perkembangan eksposur risiko kepatuhan Bank dan of the Bank’s compliance risk exposure, with the
hasilnya dilaporkan kepada Dewan Komisaris serta results reported to the Board of Commissioners and
Direksi melalui Laporan Profil Risiko Bank; dan the Board of Directors through the Bank’s Risk Profile
Report; and
4. Melakukan sosialisasi terkait peraturan yang berlaku 4. Disseminating applicable regulations to all levels of
kepada seluruh jajaran perusahaan melalui media the organization through online media, enabling each
online, sehingga setiap unit kerja dapat melaksanakan work unit to perform its duties and responsibilities in
tugas dan tanggung jawab sesuai dengan peraturan accordance with company regulations.
perusahaan.
Risiko Reputasi Reputation Risk
Risiko reputasi timbul akibat adanya penurunan tingkat Reputation risk arises from a decline in stakeholder
kepercayaan Pemangku Kepentingan akibat dari persepsi confidence due to negative perceptions of the Bank.
negatif terhadap Bank. Kegagalan Bank dalam menjaga The Bank’s failure to maintain its good reputation in the
reputasi baiknya di mata masyarakat menjadi penyebab eyes of the public causes these negative perceptions.
timbulnya persepsi negatif tersebut. Penurunan atau A decline or loss of customer confidence in the Bank
hilangnya kepercayaan Nasabah terhadap Bank yang will ultimately have a direct impact on performance,
pada akhirnya berdampak langsung pada kinerja, particularly on the Bank’s business income and volume
khususnya pada pendapatan usaha dan volume aktivitas of activities, if this risk continues.
Bank terjadi apabila risiko ini terus berlanjut.
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Kebijakan dan Mekanisme Risiko Reputasi Reputation Risk Policy and Mechanisms
Penerapan manajemen risiko untuk risiko reputasi Bank The implementation of risk management for the Bank’s
mencakup: reputation risk includes:
1. Pengawasan aktif Direksi dan Dewan Komisaris; 1. Active supervision by the Board of Directors and
Board of Commissioners;
2. Kecukupan kebijakan dan prosedur manajemen risiko 2. Adequate risk management policies and procedures
serta penetapan limit risiko reputasi; as well as the establishment of reputation risk limits;
3. Kecukupan proses identifikasi, pengukuran, 3. Adequate processes for identifying, measuring,
pemantauan dan pengendalian risiko reputasi serta monitoring, and controlling reputation risk as well as
sistem informasi manajemen risiko reputasi; dan a reputation risk management information system;
and
4. Sistem pengendalian intern yang menyeluruh. 4. A comprehensive internal control system.
Kebijakan Bank dalam Melaksanakan Manajemen Risiko Bank Policy on the Implementation of Reputation Risk
Reputasi Management
1. Bank mempunyai kebijakan dan prosedur tertulis 1. The Bank has written policies and procedures that
yang memenuhi prinsip-prinsip transparansi dalam comply with the principles of transparency in order
rangka meningkatkan kualitas pelayanan kepada to improve the quality of service to Customers
Nasabah dan Pemangku Kepentingan lainnya untuk and other Stakeholders to control reputation risk,
mengendalikan risiko reputasi, di mana kebijakan where such policies are in line with the provisions
tersebut telah sejalan dengan ketentuan dan/atau and/or laws and regulations governing Customer
peraturan perundang-undangan yang mengatur protection;
mengenai perlindungan Nasabah;
2. Bank memiliki dan melaksanakan kebijakan komunikasi 2. The Bank has and implements appropriate
yang tepat dalam rangka menghadapi berita atau communication policies in order to deal with negative
publikasi yang bersifat negatif atau mencegah news or publications or prevent counterproductive
informasi yang cenderung kontra produktif, antara information, including by applying effective media
lain dengan cara menerapkan strategi penggunaan strategies to deal with negative news; and
media yang efektif untuk menghadapi berita negatif;
dan
3. Bank mempunyai protokol khusus untuk pengelolaan 3. The Bank has specific protocols for reputation
reputasi pada saat krisis, sehingga dapat dengan management during crises, so that it can quickly
cepat mengantisipasi peningkatan risiko reputasi anticipate an increase in reputation risk during
pada saat krisis. crises.
Mekanisme Manajemen Risiko Reputasi Bank Bank Reputation Risk Management Mechanism
1. Identifikasi risiko reputasi; 1. Identification of reputation risk;
2. Penilaian/pengukuran risiko reputasi; 2. Assessment/measurement of reputation risk;
3. Pemantauan risiko reputasi; dan 3. Monitoring of reputation risk; and
4. Pengendalian risiko reputasi, antisipasi dan mitigasi 4. Control of reputation risk, anticipation and mitigation
risiko reputasi. of reputation risk.
Penerapan manajemen risiko reputasi dituangkan dalam The implementation of reputation risk management
ketentuan internal Bank dalam Pedoman Manajemen is outlined in the Bank’s internal provisions in the Risk
Risiko tentang Manajemen Risiko Umum dan Manajemen Management Guidelines on General Risk Management
Risiko Reputasi. and Reputation Risk Management.
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Upaya Mitigasi Mitigation Efforts
Corporate Secretary melakukan pengelolaan risiko The Corporate Secretary manages reputational risk
reputasi dengan mitigasi sebagai berikut: through the following mitigation measures:
1. Melakukan pengawasan terhadap pemberitaan 1. Monitoring media coverage to identify negative
media untuk memantau publikasi negatif atau publicity or customer complaints appearing in the
keluhan Nasabah yang muncul di media; media;
2. Membuat klarifikasi dan tanggapan sesuai dengan 2. Preparing clarifications and responses in
langkah terbaik yang ditempuh perusahaan apabila accordance with the best course of action adopted
terdapat pemberitaan negatif dan keluhan Nasabah by the Company in the event of negative publicity or
yang muncul di media; customer complaints reported in the media;
3. Melakukan analisis risiko reputasi yang mungkin 3. Conducting analyses of potential reputational risks
timbul, serta strategi untuk mengantisipasi risiko saat and formulating strategies to anticipate such risks
meluncurkan produk/layanan/program baru Bank; in connection with the launch of new Bank products,
dan services, or programs; and
4. Menyiapkan panduan untuk frontliner dan 4. Preparing guidelines for frontliners and spokespersons
spokesperson agar dapat menjelaskan informasi to ensure the accurate and proportionate
secara benar dan proporsional kepada Nasabah communication of material information or other
terkait informasi material atau yang penting untuk important information that Customers need to know.
diketahui oleh Nasabah.
Kecukupan modal yang dimiliki Bank mampu mendukung The Bank’s capital adequacy is sufficient to support the
jalannya bisnis dan telah sesuai dengan Rencana Bisnis conduct of its business and is in line with the Bank’s
Bank pada tahun 2024. Kecukupan modal Bank juga Business Plan for 2024. The Bank’s capital adequacy has
senantiasa melampaui ketentuan minimum Otoritas also consistently exceeded the minimum requirements
Jasa Keuangan, di mana Bank termasuk dalam klasifikasi set by the Financial Services Authority (Otoritas
Kelompok Bank berdasarkan Modal Inti kategori 1 (KBMI Jasa Keuangan), and the Bank was classified under
1) sampai dengan akhir tahun 2024. Commercial Banks Based on Core Capital Category 1
(KBMI 1) up to the end of 2024.
Bank harus juga dapat memberikan manfaat bagi seluruh The Bank is also committed to providing benefits
pemangku kepentingan, dengan menjalankan program to all stakeholders by implementing the Corporate
Tanggung Jawab Sosial Pengamanan Perusahaan atau Social Safety Responsibility (CSSR) program. As a
Corporate Social Safety Responsibility (CSSR). Sebagai manifestation of this commitment, the Bank carries out
wujud komitmen, Bank menjalankan program CSSR CSSR programs focusing on environmental preservation,
yang berfokus pada bidang pelestarian lingkungan, disaster mitigation, social and community activities,
penanggulangan bencana, sosial kemasyarakatan, and community empowerment. The CSSR programs
pemberdayaan masyarakat. Program CSSR yang implemented by the Bank are primarily directed toward
dijalankan Bank terutama ditujukan untuk masyarakat communities located around the Bank’s operational
yang berada di sekitar wilayah operasi Bank. areas.
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Sebagai sebuah perusahaan yang bergerak dalam As a company operating in the banking sector, the
bidang perbankan, Bank telah berkomitmen dalam Bank is committed to implementing sustainable finance
menerapkan program keuangan berkelanjutan programs as part of the financial sector’s contribution
yang merupakan dukungan sektor keuangan dalam to the achievement of sustainable development. The
pencapaian pembangunan berkelanjutan. Bank sangat Bank fully recognizes that the financial system can play
menyadari bahwa sistem keuangan dapat mengambil a significant role in preventing financing or investment
peran penting dalam mencegah terjadinya praktik practices in business activities that excessively exploit
pendanaan atau investasi pada kegiatan usaha yang resources, which may ultimately lead to social inequality
menggunakan sumber daya secara berlebihan, yang and environmental degradation.
akhirnya berdampak pada kesenjangan sosial dan
mengakibatkan kerusakan lingkungan hidup.
Bank Artha Graha Internasional secara berkala Bank Artha Graha Internasional periodically presents
menyajikan informasi tanggung jawab sosial dan information on social and environmental responsibility
lingkungan dalam bentuk Laporan Keberlanjutan pada in the form of a Sustainability Report published in a
buku terpisah dalam rangka mendukung keberlanjutan separate volume, as part of its commitment to supporting
ekonomi, sosial lingkungan, serta tata kelola Bank yang economic, social, and environmental sustainability,
baik. Laporan tersebut, sesuai dengan Surat Edaran as well as the implementation of good corporate
Otoritas Jasa Keuangan (OJK) No. 16/ SEOJK.04/2021 governance. Such report is prepared in accordance with
tentang Bentuk dan Isi Laporan Tahunan Emiten atau Financial Services Authority (OJK) Circular Letter No.
Perusahaan Publik, yaitu mengacu Peraturan Otoritas 16/SEOJK.04/2021 on the Form and Content of Annual
Jasa Keuangan No. 51/POJK.03/2017 tentang Penerapan Reports of Issuers or Public Companies, referring to OJK
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Regulation No. 51/POJK.03/2017 on the Implementation
Emiten, dan Perusahaan Publik serta GRI (Global of Sustainable Finance for Financial Services Institutions,
Reporting Initiative) Standard. Issuers, and Public Companies, as well as the GRI (Global
Reporting Initiative) Standards.
Efektivitas Sistem Manajemen Risiko Effectiveness of the Company’s Risk
Perusahaan Management System
Bank secara berkesinambungan melakukan evaluasi The Bank continuously conducts comprehensive
menyeluruh atas penerapan Sistem Manajemen Risiko evaluations of its Risk Management System to ensure
guna memastikan keselarasan dengan profil risiko, alignment with its risk profile, business complexity, and
kompleksitas usaha serta dinamika lingkungan eksternal the dynamics of both external and internal environments.
dan internal. Evaluasi tidak hanya bersifat periodik, namun These evaluations are not only periodic in nature but
juga berbasis kejadian (event-driven review), khususnya also event-driven, particularly in response to changes in
dalam merespons perubahan kondisi makroekonomi, macroeconomic conditions, regulatory developments,
regulasi, maupun peningkatan eksposur risiko tertentu. and increases in specific risk exposures.
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Proses evaluasi mencakup penilaian terhadap The evaluation process includes an assessment of the
kecukupan kebijakan dan prosedur, efektivitas struktur adequacy of policies and procedures, the effectiveness
organisasi dan tata kelola risiko, keandalan sistem of the organizational structure and risk governance, the
informasi manajemen risiko, serta kualitas implementasi reliability of risk management information systems, and
pengendalian internal pada seluruh aktivitas operasional the quality of internal control implementation across all
Bank. Selain itu, Bank juga melakukan pengujian melalui operational activities of the Bank. In addition, the Bank
stress testing dan backtesting untuk menilai ketahanan conducts testing through stress testing and backtesting
permodalan dan likuiditas terhadap skenario ekstrem, to assess the resilience of capital and liquidity under
serta untuk memastikan akurasi asumsi dan metodologi extreme scenarios, as well as to ensure the accuracy
pengukuran risiko yang digunakan. of the assumptions and methodologies used in risk
measurement.
Hasil evaluasi menunjukkan bahwa kerangka manajemen The evaluation results indicate that the Bank’s risk
risiko Bank telah berjalan secara memadai, dengan management framework has been implemented
penguatan berkelanjutan pada aspek identifikasi dini adequately, with continuous enhancements in early risk
risiko (Early Warning System), peningkatan kualitas data identification (Early Warning System), improvements in
dan pelaporan risiko serta integrasi manajemen risiko the quality of risk data and reporting, and the integration
dalam proses pengambilan keputusan bisnis. Meskipun of risk management into business decision-making
demikian, Bank tetap mengidentifikasi beberapa area processes. Nevertheless, the Bank has identified several
pengembangan, antara lain peningkatan granularitas areas for further development, including increasing
pengukuran risiko kredit pada segmen tertentu, the granularity of credit risk measurement in certain
penguatan risk culture di seluruh jenjang organisasi, serta segments, strengthening the risk culture across all
penyempurnaan metodologi penilaian risiko berbasis organizational levels, and refining forward-looking risk
forward-looking. assessment methodologies.
Sebagai tindak lanjut, Bank telah dan akan terus As a follow-up, the Bank has implemented and will
mengimplementasikan langkah-langkah perbaikan yang continue to implement measurable improvement
terukur, termasuk penyempurnaan kebijakan internal, initiatives, including the refinement of internal policies,
peningkatan kapasitas sumber daya manusia di bidang enhancement of human resource capabilities in risk
manajemen risiko, serta pengembangan infrastruktur management, and the development of information
teknologi informasi yang mendukung proses pengelolaan technology infrastructure to support end-to-end
risiko secara end-to-end. Dengan demikian, penerapan risk management processes. Accordingly, the Risk
Sistem Manajemen Risiko diharapkan semakin efektif Management System is expected to become increasingly
dalam mendukung pertumbuhan usaha yang sehat, effective in supporting healthy business growth,
menjaga kualitas aset, serta memastikan kepatuhan maintaining asset quality, and ensuring compliance with
terhadap prinsip kehati-hatian dan ketentuan regulator. prudential principles and regulatory requirements.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tanggung Jawab
Sosial Pengamanan
Perusahaan
Corporate Social Safety Responsibility
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
TANGGUNG JAWAB SOSIAL
DAN LINGKUNGAN
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY
Sebagai lembaga keuangan yang berkomitmen pada As a financial institution committed to sustainability
prinsip keberlanjutan, Bank Artha Graha Internasional principles, Bank Artha Graha Internasional believes that
meyakini bahwa keberhasilan bisnis tidak hanya diukur business success is not measured solely by financial
melalui kinerja keuangan, tetapi juga melalui kontribusi performance, but also by tangible contributions to
nyata terhadap masyarakat dan lingkungan. Sepanjang society and the environment. Throughout 2025, the Bank
tahun 2025, Bank secara konsisten memperkuat consistently strengthened the implementation of its
penerapan tanggung jawab sosial dan lingkungan Social and Environmental Responsibility (SER) initiatives
(TJSL) sebagai bagian integral dari strategi bisnis as an integral part of its sustainable business strategy,
berkelanjutan, sejalan dengan visi untuk menciptakan in line with its vision to create long-term value for all
nilai tambah jangka panjang bagi seluruh pemangku stakeholders.. These efforts were realized through various
kepentingan. Upaya ini diwujudkan melalui berbagai social programs, community economic empowerment
program sosial, pemberdayaan ekonomi masyarakat, initiatives, and environmental conservation initiatives
serta inisiatif pelestarian lingkungan yang berorientasi aimed at maintaining a balance between economic
pada keseimbangan antara pertumbuhan ekonomi dan growth and ecosystem sustainability.
keberlanjutan ekosistem.
Melalui pelaksanaan TJSL yang terarah, Bank Artha Through the structured implementation of TJSL,
Graha Internasional berperan aktif dalam mendukung Bank Artha Graha Internasional plays an active role
pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) in supporting the achievement of the Sustainable
dan agenda nasional terkait keuangan berkelanjutan. Development Goals (SDGs) and the national agenda
Program-program yang dijalankan tidak hanya on sustainable finance. The programs implemented
ditujukan untuk memberikan manfaat ekonomi, tetapi are not only intended to generate economic benefits,
juga memperkuat ketahanan sosial serta mendorong but also to strengthen social resilience and encourage
perubahan perilaku menuju gaya hidup dan praktik behavioral change toward more environmentally friendly
bisnis yang lebih ramah lingkungan. Dengan demikian, lifestyles and business practices. Accordingly, the
TJSL menjadi perwujudan tanggung jawab moral dan Bank’s TJSL commitment reflects both its moral and
korporasi Bank dalam menciptakan kesejahteraan corporate responsibility to enhance the welfare of the
bagi masyarakat luas sekaligus menjaga keberlanjutan broader community while safeguarding environmental
lingkungan bagi generasi mendatang. sustainability for future generations.
Sebagai bagian dari komitmen keberlanjutan dan As part of its sustainability commitment and concern
kepedulian terhadap keselamatan masyarakat, Bank for public safety, Bank Artha Graha Internasional
Artha Graha Internasional melaksanakan program implements a Corporate Social Safety Responsibility
Corporate Social Safety Responsibility (CSSR) yang (CSSR) program focused on increasing awareness
berfokus pada peningkatan kesadaran dan perlindungan and protection related to safety aspects in the social
terhadap aspek keselamatan di lingkungan sosial. environment. This program is designed to provide
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Program ini dirancang untuk memberikan edukasi serta education as well as tangible support to minimize
dukungan nyata dalam meminimalkan risiko kecelakaan, accident risks, enhance disaster preparedness, and
meningkatkan kesiapsiagaan bencana, dan memperkuat strengthen a culture of safety in the communities where
budaya keselamatan di komunitas tempat Bank the Bank operates. Through a collaborative approach
beroperasi. Melalui pendekatan kolaboratif bersama involving local authorities, educational institutions,
aparat setempat, lembaga pendidikan, serta masyarakat and surrounding communities, the Bank encourages
sekitar, Bank mendorong terciptanya lingkungan yang the creation of a safer, more resilient, and empowered
lebih aman, tangguh, dan berdaya. environment.
Selama tahun 2025, pelaksanaan CSSR diwujudkan Throughout 2025, the implementation of CSSR was
melalui berbagai kegiatan seperti donor darah, Makan realized through various initiatives such as blood
Bergizi Gratis (MBG), Pemberian Makanan Tambahan donation drives, the Free Nutritious Meal (MBG)
(PMT), penanaman pohon, hingga program bantuan program, Supplementary Feeding programs (PMT), tree
tanggap darurat bagi daerah terdampak bencana. planting activities, and emergency relief assistance
Setiap inisiatif dilakukan dengan prinsip keberlanjutan for disaster-affected areas. Each initiative was
dan inklusivitas, memastikan bahwa manfaatnya implemented based on the principles of sustainability
dapat dirasakan secara langsung oleh berbagai and inclusivity, ensuring that its benefits could be
lapisan masyarakat. Melalui CSSR, Bank Artha Graha directly felt by various segments of society. Through
Internasional tidak hanya berperan sebagai institusi CSSR, Bank Artha Graha Internasional acts not only as a
keuangan, tetapi juga sebagai mitra sosial yang aktif financial institution, but also as an active social partner
berkontribusi dalam membangun budaya keselamatan contributing to the development of a culture of safety
dan tanggung jawab bersama. and shared responsibility.
Uraian lengkap mengenai program TJSL dan penerapan A more detailed description of the TJSL programs and
prinsip keuangan berkelanjutan dapat dilihat pada the implementation of sustainable finance principles
Laporan Keberlanjutan yang diterbitkan secara terpisah is presented in the Sustainability Report, which is
namun menjadi bagian yang tidak terpisahkan dari published separately but forms an integral part of this
laporan ini. report.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 429
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
TINJAUAN ATAS EFEKTIVITAS SISTEM
MANAJEMEN RISIKO PERUSAHAAN
OVERVIEW OF THE BANK’S RISK MANAGEMENT SYSTEM
EFFECTIVENESS
Tabel 1.a. Pengungkapan Kuantitatif Struktur Permodalan Bank Umum dalam jutaan Rupiah, kecuali dinyatakan lain
Tabel 1.a. Quantitative Disclosure of Commercial Bank Capital Structure in million of Rupiah, unless otherwise stated
31 Desember 2025 31 Desember 2024
Komponen Modal December 31, 2025 December 31, 2024
Capital Component Konsolidasi Konsolidasi
Bank Bank
Consolidation Consolidation
(1) (2) (3) (4) (5) (6)
Komponen Modal
I
Capital Component
A Modal Inti
3.437.834 3.437.834 3.591.911 3.591.911
Core Capital
1 Modal Disetor
2.242.372 2.242.372 2.242.372 2.242.372
Paid-in Capital
2 Cadangan Tambahan Modal
1.487.951 1.487.951 1.604.707 1.604.707
Disclosed Reserve
3 Modal Inovatif
- - - -
Innovative Capital
4 Faktor Pengurang Modal Inti
292.489 292.489 255.168 255.168
Core Capital Deduction
5 Kepentingan Non-Pengendali
- - - -
Non Controlling Interest
B Modal Pelengkap *)
333.409 333.409 373.786 373.786
Supplementary Capital *)
1 Level Atas
- - - -
Upper Tier 2
2 Level Bawah Maksimum 50% Modal Inti
Lower Tier 2 Maximum 50% of the - - - -
Core Capital
3 Faktor Pengurang Modal Pelengkap
- - - -
Supplementary Capital Deduction
C Faktor Pengurang Modal Inti dan Modal
Pelengkap
- - - -
Core Capital and Supplementary Capital
Deduction Factors
Eksposur Sekuritisasi
- - - -
Securitization Exposure
D Modal Pelengkap Tambahan yang
Memenuhi Persyaratan (Tier 3) **)
- - - -
Additional Supplementary Capital that
Satisfies Requirements (Tier 3) **)
E Modal Pelengkap Tambahan yang
Dialokasikan untuk Mengantisipasi Risiko
Pasar - - - -
Additional Supplementary Capital
Allocated to Anticipate Market Risk
Total Modal Inti dan Modal Pelengkap (A + B - C)
II Total Core Capital and Supplementary Capital 3.771.243 3.771.243 3.965.697 3.965.697
(A + B- C)
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Tabel 1.a. Pengungkapan Kuantitatif Struktur Permodalan Bank Umum dalam jutaan Rupiah, kecuali dinyatakan lain
Tabel 1.a. Quantitative Disclosure of Commercial Bank Capital Structure in million of Rupiah, unless otherwise stated
31 Desember 2025 31 Desember 2024
Komponen Modal December 31, 2025 December 31, 2024
Capital Component Konsolidasi Konsolidasi
Bank Bank
Consolidation Consolidation
(1) (2) (3) (4) (5) (6)
Total Modal Inti, Modal Pelengkap, dan Modal
Pelengkap Tambahan yang Dialokasikan untuk
Mengantisipasi Risiko Pasar (A + B - C + E)
III Total Core Capital, 3.771.243 3.771.243 3.965.697 3.965.697
Supplementary Capital And Additional
Supplementary Capital Allocated To Anticipate
Market Risk (A + B - C + E)
Aset Tertimbang Menurut Risiko (ATMR) untuk
IV Risiko Kredit 12.241.707 12.241.707 13.902.911 13.902.911
Risk Weighted Assets (RWA) for Credit Risk
Aset Tertimbang Menurut Risiko (ATMR) untuk
Risiko Operasional
V 1.161.572 1.161.572 1.036.269 1.036.269
Risk Weighted Assets (RWA) for Operational
Risk
Aset Tertimbang Menurut Risiko (ATMR) untuk
VI Risiko Pasar 179.129 179.129 105.898 105.898
Risk Weighted Assets (RWA) for Market Risk
A Metode Standar
179.129 179.129 105.898 105.898
Standardized Approach
B Metode Internal
- - - -
Internal Model
Rasio Kewajiban Penyediaan Modal Minimum
untuk Risiko Kredit, Risiko Operasional dan
Risiko Pasar [VII:(IV + V + VI)]
VII 27,76% 27,76% 26,35% 26,35%
Capital Adequacy Ratio for Credit Risk,
Operational Risks and Market Risks [VII:(IV +V
+ VI)]
*) Modal Pelengkap mengacu pada Peraturan Bank Indonesia No. 15/12/PBI/2013 tanggal 12 Desember 2013 tentang Kewajiban
Penyediaan Modal Minimum Bank Umum.
**) Modal Pelengkap Tambahan yang Memenuhi Persyaratan (Tier 3) mengacu pada Peraturan Bank Indonesia No. 15/12/PBI/2013
tanggal 12 Desember 2013 tentang Kewajiban Penyediaan Modal Minimum Bank Umum.
*) Supplementary Capital refers to Bank Indonesia Regulation No. 15/12/PBI/2013 dated December 12, 2013, concerning Capital
Adequacy Ratio for Commercial Banks.
**) Eligible Additional Supplementary Capital (Tier 3) refers to Bank Indonesia Regulation No. 15/12/PBI/2013 dated December 12,
2013 concerning Capital Adequacy Ratio for Commercial Banks.
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio Net Receivables by Branch
No
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 238 171.467 56.286 41.120 63.540 49.124 -
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial 1.203 28.272 - 27.604 - 18 -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 11.331 112.294 6.958 11.258 218 2.930 -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 1.752 141.137 - 5.172 - 8.739 -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 36 98 17 33 - 45 -
Past Due Receivables
Aset Lainnya
11 7.414 125.508 2.957 8.521 3.812 13.184 -
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - -
Exposure in the Sharia Business
Unit (if any)
Jumlah
21.973 578.776 66.219 93.707 67.569 74.040 -
Total
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A. YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - 251 - -
142.941 140.384 17.084 52.918 25.035 1.429 19.500 5.548 23.169 102.083
516 - - - 529 - - - 617 -
- - - - - - - - - -
2.974 4.151 2.024 1.142 20.326 3.510 491 32.803 3.979 652
1.021 1.134 - 1.474 77.082 - - 15.502 - 11.954
328 279 173 153 111 450 68 85 - 1.189
13.429 5.927 20.547 4.851 11.745 8.915 9.519 4.407 6.741 8.158
- - - - - - - - - -
161.209 151.875 39.827 60.538 134.830 14.303 29.577 58.595 34.506 124.036
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio Net Receivables by Branch
No
Portfolio Category
MEDAN P. PANGKAL
MATRAMAN MELAWAI PALEMBANG PEKANBARU
PEMUDA JAYAKARTA PINANG
(1) (2) (20) (21) (22) (23) (24) (25) (26)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas
Sektor Publik
2 - - - - - - -
Public Sector Entities
Receivables
Tagihan kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 - - - - - - -
Multilateral Development
Banks and International
Institutions Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 86.072 29.108 98.069 33.161 88.663 23.762 100.912
Property
Kredit Beragun Properti
Komersial
6 8.135 401 2.418 526 3.175 - 510
Loans Secured by
Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio
Ritel
8 6.243 6.998 14.443 9.222 1.851 102 2.794
Micro Business, Small
Business, and Retail Portfolio
Receivables
Tagihan kepada Korporasi
9 2.072 149.713 68.433 100 10.295 - 23.889
Corporate Receivables
Tagihan yang Telah Jatuh
10 Tempo 1.447 2 487 87 2 12 -
Past Due Receivables
Aset Lainnya
11 9.860 23.654 22.074 13.614 4.556 2.287 12.185
Other Assets
Eksposur di Unit Usaha
Syariah (jika ada)
12 Exposure in the Sharia - - - - - - -
Business
Unit (if any)
Jumlah
113.829 209.876 205.923 56.711 108.542 26.163 140.290
Total
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE TOTAL
MANADO PANDANARAN JKT
(27) (28) (29) (30) (31) (32) (33) (34) (35)
- - - - - 8.345.921 - - 8.345.921
- - - - - 145.113 - - 145.113
- - - - - - - - -
- - - - - 2.106.688 - 2.106.939
79.467 547 152.214 19.245 29.974 151.199 84.282 396 1.888.935
- 2.894 624 - - 6.065 9.941 - 93.448
- - - - - - - - -
2.855 540 6.028 10.855 2.676 230.582 13.811 682 526.722
- - - - 208.487 8.869.106 170.516 1.824 9.769.402
3.267 - 585 69 6 9.653 275 19 18.977
2.328 4.094 19.270 3.036 4.029 3.288.413 17.615 6.641 3.689.291
- - - - - - - - -
87.917 8.075 178.721 33.205 245.171 23.152.741 296.440 9.562 26.584.748
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio Net Receivables by Branch
No
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 334 174.692 62.913 39.377 69.540 52.506 18.799
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial 4.179 49.898 - 15.878 - 84 -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 10.519 12.973 3.950 5.765 48 2.720 460
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 3.215 17.693 - - 67 12.010 -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 49 98 17 26 - 45 11
Past Due Receivables
Aset Lainnya
11 49.584 222.349 1.891 10.986 7.987 12.377 3.620
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - -
Exposure in the Sharia Business
Unit (if any)
Jumlah
67.880 477.704 68.771 72.033 77.642 79.742 22.890
Total
440 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 440
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A. YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - 250 - -
159.824 158.506 21.441 58.452 26.914 2.018 21.959 6.249 25.270 117.579
783 - - - 625 - 1.750 1.398 653 -
- - - - - - - - - -
5.314 8.539 5.077 107 29.169 2.217 829 3.882 1.482 2.243
- 1.256 - - 52.489 - - - - -
327 284 178 149 24.221 166 80 91 32 315
16.205 7.472 18.566 10.550 15.475 8.238 11.936 15.480 7.326 13.483
- - - - - - - - - -
182.452 176.057 45.262 69.257 148.892 12.639 36.554 27.351 34.763 133.620
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 441
Page 441
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.1.a. Pengungkapan Tagihan Bersih Berdasarkan Cabang - Bank secara Individual
Table 2.1.a. Disclosure of Net Receivables by Branch - Bank Individually
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio Net Receivables by Branch
No
Portfolio Category
MEDAN P. PANGKAL
MATRAMAN MELAWAI PALEMBANG PEKANBARU
PEMUDA JAYAKARTA PINANG
(1) (2) (20) (21) (22) (23) (24) (25) (26)
Tagihan kepada Pemerintah
1 - - - - - - -
Government Receivables
Tagihan kepada Entitas
Sektor Publik
2 - - - - - - -
Public Sector Entities
Receivables
Tagihan kepada Bank
Pembangunan Multilateral
dan Lembaga Internasional
3 - - - - - - -
Multilateral Development
Banks and International
Institutions Receivables
Tagihan kepada Bank
4 - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 109.571 32.065 102.811 46.322 101.248 29.359 121.271
Property
Kredit Beragun Properti
Komersial
6 9.243 - 3.980 755 3.561 - 548
Loans Secured by
Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio
Ritel
8 7.797 6.831 20.137 12.746 813 434 8.072
Micro Business, Small
Business, and Retail Portfolio
Receivables
Tagihan kepada Korporasi
9 12.458 175.149 49.571 13.036 - - -
Corporate Receivables
Tagihan yang Telah Jatuh
10 Tempo 1.628 2 493 87 2 12 110
Past Due Receivables
Aset Lainnya
11 8.860 20.088 30.632 16.670 10.801 1.726 6.363
Other Assets
Eksposur di Unit Usaha
Syariah (jika ada)
12 Exposure in the Sharia - - - - - - -
Business
Unit (if any)
Jumlah
149.556 234.134 207.624 89.617 116.424 31.531 136.363
Total
442 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE TOTAL
MANADO PANDANARAN JKT
(27) (28) (29) (30) (31) (32) (33) (34) (35)
- - - - - 9.107.406 - - 9.107.406
- - - - - 145.661 - - 145.661
- - - - - - - - -
- - - - - 849.626 - - 849.876
89.761 612 151.463 24.256 32.187 182.042 108.101 440 2.147.884
- - 735 - - 7.206 11.099 - 112.374
- - - - - - - - -
2.789 240 3.821 1.892 4.714 337.094 16.762 990 520.426
- 40.335 - - 220.173 10.171.003 141.176 - 10.909.631
1.618 - 228 72 6 186.116 278 22 216.761
11.342 3.296 37.844 3.580 4.611 3.821.174 16.617 8.325 4.435.454
- - - - - - - - -
105.510 44.483 194.091 29.800 261.691 24.807.327 294.034 9.777 28.445.473
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 443
Page 443
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.2.a. Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak - Bank secara Individual
Table 2.2.a. Disclosure of Net Receivables by Remaining Term of Contract - Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Kategori Portofolio Net Receivables by Remaining Term of Contract
No
Portfolio Category
> 1 tahun s.d. ≤ > 3 tahun s.d. ≤
≤ 1 tahun 3 tahun 5 tahun > 5 tahun Nonkontraktual Jumlah
≤ 1 year > 1 year up to > 3 years up > 5 years Noncontractual Total
≤ 3 years to ≤ 5 years
(1) (2) (3) (4) (5) (6) (7) (8)
Tagihan kepada Pemerintah
1 4.757.756 957.051 1.166.322 1.464.792 - 8.345.921
Government Receivables
Tagihan kepada Entitas Sektor
Publik
2 - - - 145.113 - 145.113
Public Sector Entities
Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - -
Multilateral Development -
Banks and International
Institutions Receivables
Tagihan kepada Bank
4 1.921.349 185.590 - - - 2.106.939
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential 13.689 72.568 128.248 1.674.430 - 1.888.935
Property
Kredit Beragun Properti
Komersial
6 1.830 4.878 22.256 64.484 - 93.448
Loans Secured by Commercial
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 Micro Business, Small 154.880 62.556 117.985 191.301 - 526.722
Business, and Retail Portfolio
Receivables
Tagihan kepada Korporasi
9 5.664.838 1.635.783 1.429.651 1.039.130 - 9.769.402
Corporate Receivables
Tagihan yang Telah Jatuh
10 Tempo 18.977 - - - - 18.977
Past Due Receivables
Aset Lainnya
11 - - - - 3.689.291 3.689.291
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 Exposure in The Sharia - - - - - -
Business
Unit (if any)
Jumlah
12.533.319 2.918.426 2.864.462 4.579.250 3.689.291 26.584.748
Total
444 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
Net Receivables by Remaining Term of Contract
> 1 tahun s.d. ≤ 3 > 3 tahun s.d. ≤ 5
≤ 1 tahun tahun tahun > 5 tahun Nonkontraktual Jumlah
≤ 1 year > 1 year up to > 3 years up > 5 years Noncontractual Total
≤ 3 years to ≤ 5 years
(9) (10) (11) (12) (13) (14)
7.903.656 513.066 315.376 375.309 - 9.107.406
- - - 145.661 - 145.661
- - - - - -
849.876 - - - - 849.876
6.118 106.525 137.587 1.897.653 - 2.147.884
105 7.155 20.293 84.821 - 112.374
- - - - - -
77.355 163.104 46.585 233.381 - 520.426
5.581.058 3.155.410 1.377.241 795.921 - 10.909.631
216.761 - - - - 216.761
- - - - 4.435.454 4.435.454
- - - - - -
14.634.929 3.945.261 1.897.082 3.532.747 4.435.454 28.445.473
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 445
Page 445
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan
kepada Bank
Pembangunan
Tagihan
Multilateral
Tagihan kepada Kredit Beragun
dan Lembaga Tagihan
kepada Entitas Sektor Rumah Tinggal
Sektor Ekonomi Internasional kepada Bank
No Pemerintah Publik Loans Secured
Economic Sectors Multilateral Bank
Government Public Sector by Residential
Development Receivables
Receivables Entities Property
Banks and
Receivables
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2025
December 31, 2025
Pertanian, Perburuan, dan
Kehutanan
1 - - - - -
Agriculture, Hunting and
Forestry
Perikanan
2 - - - - -
Fishery
Pertambangan dan Penggalian
3 - - - - -
Mining and Excavation
Industri Pengolahan
4 - - - - -
Processing Industry
Listrik, Gas, dan Air
5 - - - - -
Electricity, Gas and Water
Konstruksi
6 - 145.113 - - -
Construction
Perdagangan Besar dan Eceran
7 - - - - -
Wholesale and Retail Trade
Penyediaan Akomodasi dan
Penyediaan Makan Minum
8 - - - - -
Accomodation and Food and
Beverage
Transportasi, Pergudangan, dan
Komunikasi
9 61.260 - - - -
Transportation, Warehousing
and Communication
Perantara Keuangan
10 - - - - -
Financial Intermediary
Real Estate, Usaha Persewaan,
dan Jasa Perusahaan
11 - - - - -
Real Estate, Leasing Company,
and Company Services
Administrasi Pemerintahan,
Pertahanan, dan Jaminan
Sosial Wajib
12 - - - - -
Government, Defense, and
Mandatory Social Security
Administration
446 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 446
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan
kepada
Usaha Mikro, Eksposur di
Kredit Beragun Kredit
Usaha Kecil, Tagihan Tagihan yang Unit
Properti Pegawai/
dan kepada Telah Jatuh Usaha Syariah
Komersial Pensiunan Aset Lainnya
Portofolio Ritel Korporasi Tempo (jika ada)
Loans Secured Employee/ Other Assets
Micro Business, Corporate Past Due Exposure in the
by Commercial Retirement
Small Business, Receivables Receivables Sharia Business
Real Estate Loans
and Retail Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 5.102 127.347 - - -
- - 3.273 20.317 1 - -
- - 85 571.091 1.300 - -
- - 21.663 1.384.379 169 - -
- - 1.525 - - - -
- - 22.943 110.466 1.100 - -
- - 78.170 805.130 3.361 - -
- - 8.209 756.593 - - -
- - 3.703 74.684 - - -
- - 32.899 743.059 - - -
- - 329.938 2.455.307 9.450 - -
- - - - - - -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 447
Page 447
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan
kepada Bank
Pembangunan
Tagihan
Multilateral
Tagihan kepada Kredit Beragun
dan Lembaga Tagihan
kepada Entitas Sektor Rumah Tinggal
Sektor Ekonomi Internasional kepada Bank
No Pemerintah Publik Loans Secured
Economic Sectors Multilateral Bank
Government Public Sector by Residential
Development Receivables
Receivables Entities Property
Banks and
Receivables
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2025
December 31, 2025
Jasa Pendidikan
13 - - - - -
Education
Jasa Kesehatan dan Kegiatan
Sosial
14 - - - - -
Health Services and Social
Activities
Jasa Kemasyarakatan,
Sosial Budaya, Hiburan, dan
Perorangan Lainnya
15 - - - - -
Community, Socio-Cultural,
Entertainment, and Other
Individual Services
Jasa Perorangan yang Melayani
16 Rumah Tangga - - - - -
Personal Service for Household
Badan Internasional dan Badan
Ekstra Internasional Lainnya
17 International Agencies and - - - - -
Other
Extra-International Agencies
Kegiatan yang Belum Jelas
Batasannya
18 - - - - -
Activities with Unclear Bound
Areas
Rumah Tangga
19 - - - - 1.888.935
Household
Bukan Lapangan Usaha
20 - - - - -
Non-Business Activities
Lainnya
21 8.284.661 - - 2.106.939 -
Others
Jumlah
8.345.921 145.113 - 2.106.939 1.888.935
Total
448 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 448
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan
kepada
Usaha Mikro, Eksposur di
Kredit Beragun Kredit
Usaha Kecil, Tagihan Tagihan yang Unit
Properti Pegawai/
dan kepada Telah Jatuh Usaha Syariah
Komersial Pensiunan Aset Lainnya
Portofolio Ritel Korporasi Tempo (jika ada)
Loans Secured Employee/ Other Assets
Micro Business, Corporate Past Due Exposure in The
by Commercial Retirement
Small Business, Receivables Receivables Sharia Business
Real Estate Loans
and Retail Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 327 5.172 - - -
- - 2.380 - - - -
- - 7.254 28.778 - - -
- - 740 100 - - -
- - - - - - -
- - - - - - -
93.448 - 8.510 24 3.597 - -
- - - - - - -
- - - 2.686.954 - 3.689.291 -
93.448 - 526.722 9.769.402 18.977 3.689.291 -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 449
Page 449
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan
kepada Bank
Pembangunan
Tagihan
Multilateral
Tagihan kepada Kredit Beragun
dan Lembaga Tagihan
kepada Entitas Sektor Rumah Tinggal
Sektor Ekonomi Internasional kepada Bank
No Pemerintah Publik Loans Secured
Economic Sectors Multilateral Bank
Government Public Sector by Residential
Development Receivables
Receivables Entities Property
Banks and
Receivables
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2024
December 31, 2024
Pertanian, Perburuan, dan
Kehutanan
1 - - - - -
Agriculture, Hunting and
Forestry
Perikanan
2 - - - - -
Fishery
Pertambangan dan Penggalian
3 - - - - -
Mining and Excavation
Industri Pengolahan
4 - - - - -
Processing Industry
Listrik, Gas, dan Air
5 - - - - -
Electricity, Gas and Water
Konstruksi
6 - 145.661 - - -
Construction
Perdagangan Besar dan Eceran
7 - - - - -
Wholesale and Retail Trade
Penyediaan Akomodasi dan
Penyediaan Makan Minum
8 - - - - -
Accomodation and Food and
Beverage
Transportasi, Pergudangan, dan
Komunikasi
9 110.153 - - - -
Transportation, Warehousing
and Communication
Perantara Keuangan
10 - - - - -
Financial Intermediary
Real Estate, Usaha Persewaan,
dan Jasa Perusahaan
11 - - - - -
Real Estate, Leasing Company,
and Company Services
Administrasi Pemerintahan,
Pertahanan, dan Jaminan
Sosial Wajib
12 - - - - -
Government, Defense, and
Mandatory Social Security
Administration
450 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 450
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan
kepada
Usaha Mikro, Eksposur di
Kredit Beragun Kredit
Usaha Kecil, Tagihan Tagihan yang Unit
Properti Pegawai/
dan kepada Telah Jatuh Usaha Syariah
Komersial Pensiunan Aset Lainnya
Portofolio Ritel Korporasi Tempo (jika ada)
Loans Secured Employee/ Other Assets
Micro Business, Corporate Past Due Exposure in the
by Commercial Retirement
Small Business, Receivables Receivables Sharia Business
Real Estate Loans
and Retail Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 4.775 143.253 - - -
- - 2.282 7.868 1 - -
- - 339 407.163 211.169 - -
- - 21.160 1.874.208 - - -
- - 1.828 - - - -
- - 15.773 29.900 166 - -
- - 91.306 492.671 1.458 - -
- - 11.684 789.642 19 - -
- - 4.486 612.871 - - -
- - 4.237 322.689 - - -
- - 340.284 2.555.158 - - -
- - - - - - -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 451
Page 451
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.3.a. Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.3.a. Disclosure of Net Receivables Based on Economic Sector - Bank Individually
Tagihan
kepada Bank
Pembangunan
Tagihan
Multilateral
Tagihan kepada Kredit Beragun
dan Lembaga Tagihan
kepada Entitas Sektor Rumah Tinggal
Sektor Ekonomi Internasional kepada Bank
No Pemerintah Publik Loans Secured
Economic Sectors Multilateral Bank
Government Public Sector by Residential
Development Receivables
Receivables Entities Property
Banks and
Receivables
International
Institutions
Receivables
(1) (2) (3) (4) (5) (6) (7)
31 Desember 2024
December 31, 2024
Jasa Pendidikan
13 - - - - -
Education
Jasa Kesehatan dan Kegiatan
Sosial
14 - - - - -
Health Services and Social
Activities
Jasa Kemasyarakatan,
Sosial Budaya, Hiburan, dan
Perorangan Lainnya
15 - - - - -
Community, Socio-Cultural,
Entertainment, and Other
Individual Services
Jasa Perorangan yang Melayani
16 Rumah Tangga - - - - -
Personal Service for Household
Badan Internasional dan Badan
Ekstra Internasional Lainnya
17 International Agencies and - - - - -
Other
Extra-International Agencies
Kegiatan yang Belum Jelas
Batasannya
18 - - - - -
Activities with Unclear Bound
Areas
Rumah Tangga
19 - - - - 2.147.884
Household
Bukan Lapangan Usaha
20 - - - - -
Non-Business Activities
Lainnya
21 8.997.253 - - 849.876 -
Others
Jumlah
9.107.406 145.661 - 849.876 2.147.884
Total
452 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 452
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan
kepada
Usaha Mikro, Eksposur di
Kredit Beragun Kredit
Usaha Kecil, Tagihan Tagihan yang Unit
Properti Pegawai/
dan kepada Telah Jatuh Usaha Syariah
Komersial Pensiunan Aset Lainnya
Portofolio Ritel Korporasi Tempo (jika ada)
Loans Secured Employee/ Other Assets
Micro Business, Corporate Past Due Exposure in The
by Commercial Retirement
Small Business, Receivables Receivables Sharia Business
Real Estate Loans
and Retail Unit (if any)
Portfolio
Receivables
(8) (9) (10) (11) (12) (13) (14)
- - 675 - - - -
- - 1.410 - - - -
- - 8.057 58.580 - - -
- - 1.279 - - - -
- - - - - - -
- - - - - - -
112.374 - 10.851 - 3.948 - -
- - - - - - -
- - - 3.615.628 - 4.435.454 -
112.374 - 520.426 10.909.631 216.761 4.435.454 -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 453
Page 453
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.4.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Cabang - Bank secara Individual
Table 2.4.a. Disclosure of Receivables and Allowances Based on Branch - Bank Individually
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio
No Net Receivables by Branch
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 14.559 453.268 63.262 85.186 63.757 60.856 -
Receivables
Tagihan yang Mengalami
2 Penurunan Nilai - - - - - - -
Impaired Receivables
a. Belum Jatuh Tempo
- - - 21 49 139 -
Outstanding
b. Sudah Jatuh Tempo
- - - - - 1 -
Mature
Cadangan Kerugian Penurunan
Nilai (CKPN) - Individual
3 Allowance for Impairment - - - 579 841 2.600 -
Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan
Nilai (CKPN) - Kolektif *)
4 Allowance for Impairment 700 2.114 416 727 543 989 -
Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5 - - - - - - -
Write off Receivable
Kategori Portofolio MEDAN PANGKAL
No MATRAMAN MELAWAI P. JAYAKARTA PALEMBANG PEKANBARU
Portfolio Category PEMUDA PINANG
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 103.969 186.222 183.849 43.097 103.986 23.876 128.105
Receivables
Tagihan yang Mengalami
2 Penurunan Nilai - - - - - - -
Impaired Receivables
a. Belum Jatuh Tempo
61 127 16 - 353 6 314
Outstanding
b. Sudah Jatuh Tempo
- - - - - - -
Mature
Cadangan Kerugian Penurunan
Nilai (CKPN) - Individual
3 Allowance for Impairment 1.355 3.237 270 - 6.356 114 7.822
Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan
Nilai (CKPN) - Kolektif *)
4 Allowance for Impairment 1.795 7.538 4.421 500 1.566 126 4.386
Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5 - - - - - - -
Write off Receivable
*) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011 mengenai perhitungan Aset
Tertimbang Menurut Risiko Kredit (tanpa kolektibilitas 1)
**) Nilai tagihan hapus buku hanya untuk bank secara individual
454 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A. YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
147.780 145.948 19.280 55.687 123.085 5.388 20.058 53.937 27.765 115.878
- - - - - - - - - -
27.647 429 22 236 3 13 16 - - 106
2 - - - - - - - - 1
12.475 5.450 392 4.375 1.437 425 276 - - 1.989
2.810 3.711 347 1.306 1.427 360 358 849 142 2.686
- - - - - - - - - -
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE Total
MANADO PANDANARAN JKT
(10) (11) (12) (13) (14) (15) (16) (17) (18)
85.589 3.981 159.451 30.169 241.142 6.786.025 278.825 2.921 9.816.903
- - - - - - - - -
241 - 418 - - 2.627.223 160 - 2.657.599
- - 222 - - 9.450 - - 9.675
4.368 - 8.944 - - 157.386 2.840 - 223.531
2.409 49 2.569 472 1.258 42.249 3.227 83 92.134
- - - - - - - - -
*) CKPN is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP dated February 18, 2011 regarding the
calculation of Credit Risk Weighted Assets (without collectibility 1)
**) The value of write-off claims is only for individual banks
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 455
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.4.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Cabang - Bank secara Individual
Table 2.4.a. Disclosure of Receivables and Allowances Based on Branch - Bank Individually
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Cabang
Kategori Portofolio
No Net Receivables by Branch
Portfolio Category
AMBON ARTHA BANDUNG
BALIKPAPAN BANJARMASIN BATAM BITUNG
DIPONEGORO GADING ASIA AFRIKA
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 33.107 270.007 67.588 62.141 70.553 102.280 24.108
Receivables
Tagihan yang Mengalami
2 Penurunan Nilai - - - - - - -
Impaired Receivables
a. Belum Jatuh Tempo
- - - 505 1.026 2.293 410
Outstanding
b. Sudah Jatuh Tempo
3.500 - - - - - 4.362
Mature
Cadangan Kerugian Penurunan
Nilai (CKPN) - Individual
3 Allowance for Impairment 3.500 - - 505 1.026 2.293 4.768
Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan
Nilai (CKPN) - Kolektif *)
4 Allowance for Impairment 754 986 196 625 157 366 201
Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5 - - - - - - -
Write off Receivable
Kategori Portofolio MEDAN PANGKAL
No MATRAMAN MELAWAI P. JAYAKARTA PALEMBANG PEKANBARU
Portfolio Category PEMUDA PINANG
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Tagihan
1 147.455 228.585 211.143 80.451 115.950 30.010 137.483
Receivables
Tagihan yang Mengalami
2 Penurunan Nilai - - - - - - -
Impaired Receivables
a. Belum Jatuh Tempo
986 1.877 656 - 8.083 218 6.955
Outstanding
b. Sudah Jatuh Tempo
162 871 694 - - - 140
Mature
Cadangan Kerugian Penurunan
Nilai (CKPN) - Individual
3 Allowance for Impairment 1.148 2.747 1.349 - 8.083 218 7.094
Losses
(CKPN) - Individual
Cadangan Kerugian Penurunan
Nilai (CKPN) - Kolektif *)
4 Allowance for Impairment 1.456 7.528 3.953 470 316 117 562
Losses
(CKPN) - Collective *)
Tagihan yang Dihapus Buku
5 - - - - - - -
Write off Receivable
*) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011 mengenai perhitungan Aset
Tertimbang Menurut Risiko Kredit (tanpa kolektibilitas 1)
**) Nilai tagihan hapus buku hanya untuk bank secara individual
456 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Cabang
Net Receivables by Branch
DENPASAR KARET KARTINI MAKASSAR
BOGOR CIKARANG JAMBI KENDARI KUPANG LAMPUNG
BALI SURABAYA CIREBON A. YANI
(10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
174.583 187.503 33.328 67.063 161.392 5.150 26.204 21.226 27.575 134.914
- - - - - - - - - -
30.980 8.424 4.326 8.237 1.945 368 622 - 153 2.215
3.702 - 2.412 175 31.502 - - - - 11.430
16.826 8.183 6.734 8.412 9.335 368 622 - 153 13.646
2.391 1.572 513 306 1.006 332 414 842 133 1.370
- - - - - - - - - -
SAMRAT SEMARANG SUDIRMAN
PONTIANAK SAMARINDA SOLO SURYOPRANOTO TERNATE Total
MANADO PANDANARAN JKT
(10) (11) (12) (13) (14) (15) (16) (17) (18)
98.584 45.577 167.183 26.709 265.233 8.216.130 338.627 1.541 11.579.383
- - - - - - - - -
3.398 - 7.861 - - 2.808.689 713 - 2.900.939
- - 395 - - 260.822 394 14 320.575
3.398 - 8.080 - - 341.191 1.108 14 450.800
1.505 1.437 1.363 439 1.296 45.353 3.061 85 81.107
- - - - - - - - -
*) CKPN is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP dated February 18, 2011 regarding the
calculation of Credit Risk Weighted Assets (without collectibility 1)
**) The value of write-off claims is only for individual banks
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 457
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.5.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.5.a. Disclosure of Receivables and Allowances Based on Economic Sector - Bank Individually
Sektor Ekonomi *) Tagihan **)
No
Economic Sectors *) Receivables **)
(1) (2) (3)
31 Desember 2025
December 31, 2025
Pertanian, Perburuan, dan Kehutanan
1 139.089
Agriculture, Hunting, and Forestry
Perikanan
2 26.910
Fishery
Pertambangan dan Penggalian
3 610.628
Mining and Excavation
Industri Pengolahan
4 1.414.229
Industry Processing
Listrik, Gas, dan Air
5 1.529
Electricity, Gas, and Water
Konstruksi
6 284.171
Construction
Perdagangan Besar dan Eceran
7 901.551
Wholesale and Retail Trade
Penyediaan Akomodasi dan Penyediaan Makan Minum
8 795.678
Accommodation and Food and Beverages
Transportasi, Pergudangan, dan Komunikasi
9 154.331
Transportation, Warehousing, and Commmunication
Perantara Keuangan
10 785.440
Intermediary Finance
Real Estate, Usaha Persewaan, dan Jasa Perusahaan
11 2.882.907
Real Estate, Leasing Company and Company Services
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
12 -
Government, Defense, and Mandatory Social Security Administration
Jasa Pendidikan
13 5.883
Education
Jasa Kesehatan dan Kegiatan Sosial
14 2.383
Health Services and Social Activities
Jasa Kemasyarakatan, Sosial Budaya, Hiburan, dan Perorangan Lainnya
15 39.425
Society, Socio-Cultural, Entertainment, Other Individual Services
Jasa Perorangan yang Melayani Rumah Tangga
16 841
Personal Service for Household
Badan Internasional dan Badan Ekstra Internasional Lainnya
17 -
International Agencies and Other Extra-International Agencies
Kegiatan yang Belum Jelas Batasannya
18 -
Activities with Unclear Bound Areas
Rumah Tangga
19 2.087.572
Household
Bukan Lapangan Usaha
20 -
Non-Business Activities
Jumlah
10.132.568
Total
*) Sektor-sektor yang diungkapkan adalah sektor yang memiliki nilai nominal/saldo yang material. Untuk sektor-sektor yang tidak
material, digabungkan menjadi satu dengan nama sektor lain-lain dan dijelaskan kepada stakeholder.
**) Tagihan secara gross (sebelum dikurangi CKPN).
***) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011 mengenai perhitungan
ATMR Kredit (tanpa kolektibilitas 1).
458 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan yang Mengalami Penurunan Nilai Cadangan Kerugian Cadangan Kerugian
Impaired Receivables Penurunan Nilai (CKPN)- Penurunan Nilai
Tagihan yang
Individual ***) (CKPN)-Kolektif ***)
Dihapus Buku
Belum Jatuh Tempo Telah Jatuh Tempo Allowance for Impairment Allowance for Impairment
Write off Receivable
Undue Overdue Losses Losses
(CKPN) - Individual ***) (CKPN) - Collectives ***)
(4) (5) (6) (7) (8)
- - - 6.640 -
4.868 - 3.290 30 -
- - 34.595 3.556 -
- - - 8.019 -
- - - 4 -
2 - 830 3.720 -
- 215 6.866 8.023 -
659.789 - 28.876 1.999 -
12.621 - 12.594 2.090 -
- - - 9.482 -
1.930.043 9.450 76.290 11.921 -
- - - - -
- - 192 191 -
- - - 4 -
19.906 - 3.230 163 -
- - - 1 -
- - - - -
- - - - -
30.370 9 56.766 36.292 -
- - - - -
2.657.599 9.675 223.531 92.134 -
*) The disclosed sectors are those with material nominal values/balances. For sectors that are not material, they are combined
into one with the name of other sectors and explained to stakeholders.
**) Gross receivables (before deduction of CKPN).
***) Allowance for impairment losses (CKPN) is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP dated
February 18, 2011 regarding the calculation of RWA of Credit (without collectability 1).
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 459
Page 459
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.5.a. Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi - Bank secara Individual
Table 2.5.a. Disclosure of Receivables and Allowances Based on Economic Sector - Bank Individually
Sektor Ekonomi *) Tagihan **)
No
Economic Sectors *) Receivables **)
(1) (2) (3)
31 Desember 2024
December 31, 2024
Pertanian, Perburuan, dan Kehutanan
1 149.331
Agriculture, Hunting, and Forestry
Perikanan
2 18.039
Fishery
Pertambangan dan Penggalian
3 689.223
Mining and Excavation
Industri Pengolahan
4 2.024.017
Industry Processing
Listrik, Gas, dan Air
5 1.780
Electricity, Gas, and Water
Konstruksi
6 284.081
Construction
Perdagangan Besar dan Eceran
7 855.264
Wholesale and Retail Trade
Penyediaan Akomodasi dan Penyediaan Makan Minum
8 662.436
Accommodation and Food and Beverages
Transportasi, Pergudangan, dan Komunikasi
9 890.531
Transportation, Warehousing, and Commmunication
Perantara Keuangan
10 624.285
Intermediary Finance
Real Estate, Usaha Persewaan, dan Jasa Perusahaan
11 2.965.439
Real Estate, Leasing Company and Company Services
Administrasi Pemerintahan, Pertahanan, dan Jaminan Sosial Wajib
12 4.500
Government, Defense, and Mandatory Social Security Administration
Jasa Pendidikan
13 865
Education
Jasa Kesehatan dan Kegiatan Sosial
14 1.408
Health Services and Social Activities
Jasa Kemasyarakatan, Sosial Budaya, Hiburan, dan Perorangan Lainnya
15 66.590
Society, Socio-Cultural, Entertainment, Other Individual Services
Jasa Perorangan yang Melayani Rumah Tangga
16 1.084
Personal Service for Household
Badan Internasional dan Badan Ekstra Internasional Lainnya
17 -
International Agencies and Other Extra-International Agencies
Kegiatan yang Belum Jelas Batasannya
18 -
Activities with Unclear Bound Areas
Rumah Tangga
19 2.340.510
Household
Bukan Lapangan Usaha
20 -
Non-Business Activities
Jumlah
11.579.383
Total
*) Sektor-sektor yang diungkapkan adalah sektor yang memiliki nilai nominal/saldo yang material. Untuk sektor-sektor yang tidak
material, digabungkan menjadi satu dengan nama sektor lain-lain dan dijelaskan kepada stakeholder.
**) Tagihan secara gross (sebelum dikurangi CKPN).
***) CKPN adalah sesuai dengan definisi CKPN pada Surat Edaran No. 13/6/DPNP tanggal 18 Februari 2011 mengenai perhitungan
ATMR Kredit (tanpa kolektibilitas 1).
460 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan yang Mengalami Penurunan Nilai Cadangan Kerugian Cadangan Kerugian
Impaired Receivables Penurunan Nilai (CKPN)- Penurunan Nilai
Tagihan yang
Individual ***) (CKPN)-Kolektif ***)
Dihapus Buku
Belum Jatuh Tempo Telah Jatuh Tempo Allowance for Impairment Allowance for Impairment
Write off Receivable
Undue Overdue Losses Losses
(CKPN) - Individual ***) (CKPN) - Collectives ***)
(4) (5) (6) (7) (8)
- 694 694 7.221 -
11.159 - 3.290 5 -
34.595 246.602 71.508 2.165 -
468.726 191 8.249 12.294 -
- - - 4 -
10.991 14.930 25.920 2.457 -
1.902 8.701 10.597 6.274 -
573.070 479 123.378 1.684 -
12.594 44.066 56.660 6.394 -
- - - 2.292 -
1.683.479 3.646 81.591 15.384 -
- - - - -
192 - 192 1 -
- - - 2 -
20.022 168 1.684 1.837 -
- - - 2 -
- - - - -
- - - - -
84.210 1.098 67.037 23.092 -
- - - - -
2.900.939 320.575 450.800 81.107 -
*) The disclosed sectors are those with material nominal values/balances. For sectors that are not material, they are combined
into one with the name of other sectors and explained to stakeholders.
**) Gross receivables (before deduction of CKPN).
***) Allowance for impairment losses (CKPN) is in accordance with the definition of CKPN in Circular Letter No. 13/6/DPNP dated
February 18, 2011 regarding the calculation of RWA of Credit (without collectability 1).
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 461
Page 461
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 2.6.a. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan
Nilai - Bank secara Individual
Tabel 2.6.a. Disclosure of Movement Details of Allowance for Impairment Losses - Bank Individually
31 Desember 2025
Keterangan December 31, 2025
No
Description CKPN Individual CKPN Kolektif
Individual CKPN Collective CKPN
(1) (2) (3) (4)
Saldo Awal CKPN
1 450.800 81.107
CKPN Beginning Balance
Pembentukan (Pemulihan) CKPN pada Periode Berjalan (Net)
2 (103.882) 10.985
Establishment (Recovery) of CKPN in Current Period (Net)
2.a Pembentukan CKPN pada Periode Berjalan
- 10.985
2.a Establishment of CKPN in the Current Period
2.b Pemulihan CKPN pada Periode Berjalan
103.882 -
2.b Recovery of CKPN in the Current Period
CKPN yang Digunakan untuk Melakukan Hapus Buku Atas Tagihan pada
3 Periode Berjalan (123.387) -
Impairment Provision for Write Off Current Year
Pembentukan (pemulihan) lainnya pada periode berjalan *)
4 - 42
Other formation (recovery) in current period *)
Saldo Akhir CKPN **)
223.531 92.134
CKPN Ending Balance **)
*) Termasuk selisih kurs karena penjabaran mata uang asing dan pengakuan pendapatan bunga atas bagian yang tidak mengalami
penurunan nilai dari kredit yang mengalami penurunan nilai
**) Tidak termasuk CKPN dari transaksi Rekening Administratif
462 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 462
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Tabel 2.6.a. Pengungkapan Rincian Mutasi Cadangan Kerugian Penurunan
Nilai - Bank secara Individual dalam jutaan Rupiah
in million of Rupiah
Tabel 2.6.a. Disclosure of Movement Details of Allowance for Impairment Losses - Bank
Individually
31 Desember 2024
Keterangan December 31, 2024
No
Description CKPN Individual CKPN Kolektif
Individual CKPN Collective CKPN
(1) (2) (5) (6
Saldo Awal CKPN
1 406.169 104.467
CKPN Beginning Balance
Pembentukan (Pemulihan) CKPN pada Periode Berjalan (Net)
2 58.146 (22.978)
Establishment (Recovery) of CKPN in Current Period (Net)
2.a Pembentukan CKPN pada Periode Berjalan
58.416 -
2.a Establishment of CKPN in the Current Period
2.b Pemulihan CKPN pada Periode Berjalan
- 22.978
2.b Recovery of CKPN in the Current Period
CKPN yang Digunakan untuk Melakukan Hapus Buku Atas Tagihan pada
3 Periode Berjalan (13.785) (325)
Impairment Provision for Write Off Current Year
Pembentukan (pemulihan) lainnya pada periode berjalan *)
4 - (57)
Other formation (recovery) in current period *)
Saldo Akhir CKPN **)
450.800 81.107
CKPN Ending Balance **)
*) Includes exchange differences due to foreign currency translation and recognition of interest income on the non-impaired
portion of impaired loans
**) Excludes CKPN from Administrative Account transactions
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 463
Page 463
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 3.1.a. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual
Table 3.1.a. Disclosure of Net Receivables Based on Portfolio Category and Rating Scale - Bank Individually
Tagihan Bersih
Net Receivables
Lembaga
Pemeringkat Peringkat Jangka Panjang
Rating Long-Term Rating
Company
Standard and BBB+ s.d
AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Poor's BBB-
BBB+ s.d
Kategori Portofolio Fitch Rating AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
No BBB-
Portfolio Category
Baa1 s.d
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Ba1 s.d Ba3
Baa3
BBB+(idn)
PT Fitch Ratings AA+(idn) s.d A+(idn) s.d. BB+(idn) s.d
AAA (idn) s.d BBB-
Indonesia AA-(idn) A-(idn) BB-(idn)
(idn)
PT ICRA [Idr]AA+ s.d [Idr]A+ s.d [Idr]BBB+ s.d [Idr]BB+ s.d
[Idr]AAA
Indonesia [Idr]AA- [Idr]A- [Idr]BBB- [Idr]BB-
PT Pemeringkat idAA+ s.d idA+ s.d id id BBB+ s.d id BB+ s.d id
idAAA
Efek Indonesia idAA- A- id BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
31 Desember 2025
December 31, 2025
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
Publik
2 - - - - - -
Public Sector Entities
Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 676.339 - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - - - - - -
Property
Kredit Beragun Properti
Komersial
6 - - - - - -
Loans Secured by Commercial
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 2.461.902 170.593 54.459
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Aset Lainnya
11 - - - - - -
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
- 3.138.241 - 170.593 54.459 -
Total
464 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih
Net Receivables
Peringkat Jangka Panjang Peringkat Jangka Pendek
Long-Term Rating Short-Term Rating
Less Than
B+ s.d B- Less Than B- A-1 A-2 A-3
A-3
B+ s.d B- Less Than B- F1+ s.d F1 F2 F3 Less Than F3
Tanpa
Jumlah
Less Than Peringkat
B1 s.d B3 Less Than B3 P-1 P-2 P-3 Total
P-3 Unrated
B+(idn) s.d Less Than F1+(idn) s.d Less Than
F2(idn) F3(idn)
B-(idn) B-(idn) F1(idn) F3(idn)
[Idr]B+ s.d Less Than [Idr]A1+ s.d [Idr]A2+ s.d [Idr]A3+ s.d Less Than
[Idr]B- [Idr]B- [Idr]A1 [Idr]A2 [Idr] A3 [Idr]A3
Less Than Less Than
id B+ s.d id B- idA1 idA2 idA3 s.d id A4
idB- idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 8.345.921 8.345.921
- - - - - - 145.113 145.113
- - - - - - - -
- - 781 - - - 1.429.819 2.106.939
- - - - - - 1.888.935 1.888.935
- - - - - - 93.448 93.448
- - - - - - - -
- - - - - - 526.722 526.722
- - - - - - 7.082.448 9.769.402
- - - - - - 18.977 18.977
- - - - - - 3.689.291 3.689.291
- - - - - - - -
- - 781 - - - 23.220.674 26.584.748
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 465
Page 465
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 3.1.a. Pengungkapan Tagihan Bersih Berdasarkan Kategori Portofolio dan Skala Peringkat - Bank secara Individual
Table 3.1.a. Disclosure of Net Receivables Based on Portfolio Category and Rating Scale - Bank Individually
Tagihan Bersih
Net Receivables
Lembaga
Pemeringkat Peringkat Jangka Panjang
Rating Long-Term Rating
Company
Standard and BBB+ s.d
AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
Poor's BBB-
BBB+ s.d
Kategori Portofolio Fitch Rating AAA AA+ s.d AA- A+ s.d A- BB+ s.d BB-
No BBB-
Portfolio Category
Baa1 s.d
Moody's Aaa Aa1 s.d Aa3 A1 s.d A3 Ba1 s.d Ba3
Baa3
BBB+(idn)
PT Fitch Ratings AA+(idn) s.d A+(idn) s.d. BB+(idn) s.d
AAA (idn) s.d BBB-
Indonesia AA-(idn) A-(idn) BB-(idn)
(idn)
PT ICRA [Idr]AA+ s.d [Idr]A+ s.d [Idr]BBB+ s.d [Idr]BB+ s.d
[Idr]AAA
Indonesia [Idr]AA- [Idr]A- [Idr]BBB- [Idr]BB-
PT Pemeringkat idAA+ s.d idA+ s.d id id BBB+ s.d id BB+ s.d id
idAAA
Efek Indonesia idAA- A- id BBB- BB-
(1) (2) (3) (4) (5) (6) (7) (8)
31 Desember 2024
December 31, 2024
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
Publik
2 - - - - - -
Public Sector Entities
Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - 766.870 - 40.973 - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - - - - - -
Property
Kredit Beragun Properti
Komersial
6 - - - - - -
Loans Secured by Commercial
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - 2.867.672 - 364.358 51.548 -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Aset Lainnya
11 - - - - - -
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Jumlah
- 3.634.542 - 405.331 51.548 -
Total
466 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih
Net Receivables
Peringkat Jangka Panjang Peringkat Jangka Pendek
Long-Term Rating Short-Term Rating
Less Than
B+ s.d B- Less Than B- A-1 A-2 A-3
A-3
B+ s.d B- Less Than B- F1+ s.d F1 F2 F3 Less Than F3
Tanpa
Jumlah
Less Than Peringkat
B1 s.d B3 Less Than B3 P-1 P-2 P-3 Total
P-3 Unrated
B+(idn) s.d Less Than F1+(idn) s.d Less Than
F2(idn) F3(idn)
B-(idn) B-(idn) F1(idn) F3(idn)
[Idr]B+ s.d Less Than [Idr]A1+ s.d [Idr]A2+ s.d [Idr]A3+ s.d Less Than
[Idr]B- [Idr]B- [Idr]A1 [Idr]A2 [Idr] A3 [Idr]A3
Less Than Less Than
id B+ s.d id B- idA1 idA2 idA3 s.d id A4
idB- idA4
(9) (10) (11) (12) (13) (14) (15) (16)
- - - - - - 9.107.406 9.107.406
- - - - - - 145.661 145.661
- - - - - - - -
- - - - - - 42.033 849.876
- - - - - - 2.147.884 2.147.884
- - - - - - 112.374 112.374
- - - - - - - -
- - - - - - 520.426 520.426
- - - - - - 7.626.052 10.909.631
- - - - - - 216.761 216.761
- - - - - - 4.435.454 4.435.454
- - - - - - - -
- - - - - - 24.354.051 28.445.473
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 467
Page 467
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 3.2.b.1. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Repo - Bank secara
dalam jutaan Rupiah
Individual in million of Rupiah
Table 3.2.b.1. Disclosure of Counterparty Credit Risk: Repo Transactions – Bank Individually
31 Desember 2025
December 31, 2025
Nilai Wajar SSB
Kategori Portofolio Repo
No
Portfolio Category Fair Value of Kewajiban Repo Tagihan Bersih
ATMR
Government Repo Liabilities Net Receivables
Securities (SSB)
Repo
(1) (2) (3) (4) (5) (6)
Tagihan kepada Pemerintah
1 - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
5 - - - -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
6 - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah (jika ada)
7 Exposure in The Sharia Business - - - -
Unit (if any)
Jumlah
- - - -
Total
468 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Tabel 3.2.b.1. Pengungkapan Risiko Kredit Pihak Lawan: Transaksi Repo - Bank secara
dalam jutaan Rupiah
Individual in million of Rupiah
Table 3.2.b.1. Disclosure of Counterparty Credit Risk: Repo Transactions – Bank Individually
31 Desember 2024
December 31, 2024
Nilai Wajar SSB
Kategori Portofolio Repo
No
Portfolio Category Fair Value of Kewajiban Repo Tagihan Bersih
ATMR
Government Repo Liabilities Net Receivables
Securities (SSB)
Repo
(1) (2) (3) (4) (5) (6)
Tagihan kepada Pemerintah
1 519.304 499.281 20.023 -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
5 - - - -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
6 - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah (jika ada)
7 Exposure in The Sharia Business - - - -
Unit (if any)
Jumlah
519.304 499.281 20.023 -
Total
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 469
Page 469
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 3.2.c.1. Pengungkapan Risiko Kredit Pihak Lawan:
Transaksi Reverse Repo - Bank secara Individual dalam jutaan Rupiah
in million of Rupiah
Table 3.2.c.1. Disclosure of Counterparty Credit Risk: Reverse Repo Transactions - Bank
Individually
31 Desember 2025
December 31, 2025
Kategori Portofolio Tagihan Bersih
No ATMR Setelah
Portfolio Category Tagihan Bersih Nilai MRK Setelah MRK
MRK
Net Claims MRK Score Net Claims After
RWA After MKR
MRK
(1) (2) (3) (4) (5) (6)
Tagihan kepada Pemerintah
1 - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
5 - - - -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
6 - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah (jika ada)
7 Exposure in The Sharia Business - - - -
Unit (if any)
Jumlah
- - - -
Total
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Tabel 3.2.c.1. Pengungkapan Risiko Kredit Pihak Lawan:
Transaksi Reverse Repo - Bank secara Individual dalam jutaan Rupiah
in million of Rupiah
Table 3.2.c.1. Disclosure of Counterparty Credit Risk: Reverse Repo Transactions - Bank
Individually
31 Desember 2024
December 31, 2024
Kategori Portofolio Tagihan Bersih
No ATMR Setelah
Portfolio Category Tagihan Bersih Nilai MRK Setelah MRK
MRK
Net Claims MRK Score Net Claims After
RWA After MKR
MRK
(1) (2) (3) (4) (5) (6)
Tagihan kepada Pemerintah
1 - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
5 - - - -
Micro Business, Small Business, and
Retail Portfolio Receivables
Tagihan kepada Korporasi
6 - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah (jika ada)
7 Exposure in The Sharia Business - - - -
Unit (if any)
Jumlah
- - - -
Total
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 471
Page 471
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan
Dampak Mitigasi Risiko Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
31 Desember 2025
December 31, 2025
Eksposur Neraca
A
Balance Sheet Exposures
Tagihan kepada Pemerintah
1 8.345.921 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - - 145.113
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - 2.106.939 - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - 97.349 120.717 316.456 - 439.646 - 506.299
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - - - - - - - -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - 2.461.902 - - - - 170.593
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - - - 2.888
Past Due Receivables
Aset Lainnya
11 480.015 - - - - - - -
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Neraca
8.825.936 4.666.190 120.717 316.456 - 439.646 - 824.892
Total Exposure Balance
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation Beban
Modal*) Beban Modal
(ATMR x (ATMR x 0%)
ATMR
9,37%) Capital
RWA
Capital Charges
70% 75% 90% 100% 110% 150% Lainnya Charges* (RWA x 0%)
(RWA x 9,37%)
(11) (12) (13) (14) (15) (16) (17) (18) (19) (20)
- - - - - - - - - -
- - - - - - - 72.556 6.777 -
- - - - - - - - - -
- - - - - - - 421.388 39.358 -
408.469 - - - - - - 859.522 80.279 -
24.167 - 41.546 - 27.735 - - 84.817 7.922 -
- - - - - - - - - -
- 526.722 - - - - - 395.042 36.897 -
- 54.459 - 7.082.449 - - - 7.700.970 719.271 -
- - - 13.698 - 2.390 - 18.727 1.749 -
- - 2.857.689 - 351.587 - 3.385.070 316.166 -
- - - - - - - - - -
432.636 581.181 41.546 9.953.836 27.735 353.977 - 12.938.091 1.208.418 -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 473
Page 473
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan
Dampak Mitigasi Risiko Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Eksposur Kewajiban Komitmen/
Kontinjensi pada Transaksi
Rekening Administratif
B - - - - - - - -
Commitment/Contingent Liability
Exposure to Administrative
transaction account
Tagihan kepada Pemerintah
1 - - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - - - - - - - -
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - - - - - - - -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - - - - - - - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - - - -
Past Due Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
11 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Transaksi Rekening
Administratif
- - - - - - - -
Total Exposures for Administrative
Transaction Account
474 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation Beban
Modal*) Beban Modal
(ATMR x (ATMR x 0%)
ATMR
9,37%) Capital
RWA
Capital Charges
70% 75% 90% 100% 110% 150% Lainnya Charges* (RWA x 0%)
(RWA x 9,37%)
(11) (12) (13) (14) (15) (16) (17) (18) (19) (20)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- 13.395 - - - - - 10.046 938 -
- - - 89.773 - - - 89.773 8.385 -
- - - - - - - - - -
- - - - - - - - - -
- 13.395 - 89.773 - - - 99.819 9.323 -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 475
Page 475
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan
Dampak Mitigasi Risiko Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Eksposur Akibat Kegagalan Pihak
Lawan (Counterparty Credit
C Risk) - - - - - - - -
Exposure of Counterparty Credit
Risk
Tagihan kepada Pemerintah
1 - - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - - -
Bank Receivables
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
5 - - - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
6 - - - - - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
7 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Kegagalan Pihak
Lawan
- - - - - - - -
Counterparty Credit Risk
Exposure
*) Beban Modal dihitung berdasarkan KPMM sesuai Profil Risiko periode Juni 2015 (Peraturan Bank Indonesia No.15/12/PBI/2013)
**) Beban Modal dihitung berdasarkan KPMM sesuai Profil Risiko periode Juni 2014 (Peraturan Bank Indonesia No.15/12/PBI/2013)
*) Capital charge is calculated based on CAR in accordance with the Risk Profile as of June 2015 (Bank Indonesia Regulation No. 15/12/PBI/2013)
**) Capital charge is calculated based on CAR in accordance with the Risk Profile as of June 2014 (Bank Indonesia Regulation No. 15/12/PBI/2013)
476 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 476
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation Beban
Modal*) Beban Modal
(ATMR x (ATMR x 0%)
ATMR
9,37%) Capital
RWA
Capital Charges
70% 75% 90% 100% 110% 150% Lainnya Charges* (RWA x 0%)
(RWA x 9,37%)
(11) (12) (13) (14) (15) (16) (17) (18) (19) (20)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 477
Page 477
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan
Dampak Mitigasi Risiko Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
31 Desember 2024
December 31, 2024
Eksposur Neraca
A
Balance Sheet Exposures
Tagihan kepada Pemerintah
1 9.107.406 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - - 145.661
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - 849.876 - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - 128.621 67.969 342.877 - 500.333 - 588.561
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - - - - - - - -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - 2.867.672 - - - - - 364.358
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - - - 2.731
Past Due Receivables
Aset Lainnya
11 769.354 - - - - - - -
Other Assets
Eksposur di Unit Usaha Syariah
(jika ada)
12 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Neraca
9.876.760 3.846.169 67.969 342.877 - 500.333 - 1.101.312
Total Exposure Balance
478 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation Beban
Modal*) Beban Modal
(ATMR x (ATMR x 0%)
ATMR
9,37%) Capital
RWA
Capital Charges
70% 75% 90% 100% 110% 150% Lainnya Charges* (RWA x 0%)
(RWA x 9,37%)
(11) (12) (13) (14) (15) (16) (17) (18) (19) (20)
- - - - - - - - - -
- - - - - - - 72.830 6.824 -
- - - - - - - - - -
- - - - - - - 169.975 15.927 -
444.492 - - - - - - 951.137 89.122 -
29.764 - 63.996 - 18.614 - - 98.907 9.268 -
- - - - - - - - - -
- 505.980 - - - - - 379.485 35.558 -
- 51.548 - 6.997.747 - - - 7.792.122 730.122 -
- - - 92.246 - 112.779 - 262.780 24.622 -
- - - 2.857.217 - 808.883 - 4.070.543 381.410 -
- - - - - - - - - -
474.256 557.528 63.996 9.947.210 18.614 921.662 - 13.797.779 1.292.852 -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 479
Page 479
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan
Dampak Mitigasi Risiko Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Eksposur Kewajiban Komitmen/
Kontinjensi pada Transaksi
Rekening Administratif
B
Commitment/Contingent Liability
Exposure to Administrative
transaction account
Tagihan kepada Pemerintah
1 - - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 Loans Secured by Residential - - - - - - - -
Property
Kredit Beragun Properti Komersial
6 Loans Secured by Commercial - - - - - - - -
Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
8 - - - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
9 - - - - - - - -
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - - - -
Past Due Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
11 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Transaksi Rekening
Administratif
- - - - - - - -
Total Exposures for Administrative
Transaction Account
480 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 480
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation Beban
Modal*) Beban Modal
(ATMR x (ATMR x 0%)
ATMR
9,37%) Capital
RWA
Capital Charges
70% 75% 90% 100% 110% 150% Lainnya Charges* (RWA x 0%)
(RWA x 9,37%)
(11) (12) (13) (14) (15) (16) (17) (18) (19) (20)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- 8.322 - - - - - 6.241 585 -
- - - 98.891 - - - 98.891 9.266 -
- - - - - - - - - -
- - - - - - - - - -
- 8.322 - 98.891 - - - 105.132 9.872 -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 481
Page 481
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.1.a. Pengungkapan Tagihan Bersih Berdasarkan Bobot Risiko Setelah Memperhitungkan
Dampak Mitigasi Risiko Kredit - Bank secara Individual
Table 4.1.a. Disclosure of Net Receivables Based on Risk Weighted After Calculating the Impact of Credit
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko
Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation
Kategori Portofolio
No
Portfolio Category
0% 20% 25% 30% 35% 40% 45% 50%
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Eksposur Akibat Kegagalan Pihak
Lawan (Counterparty Credit
C Risk)
Exposure of Counterparty Credit
Risk
Tagihan kepada Pemerintah
1 20.022 - - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor
2 Publik - - - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank
Pembangunan Multilateral dan
Lembaga Internasional
3 - - - - - - - -
Multilateral Development Banks
and International Institutions
Receivables
Tagihan kepada Bank
4 - - - - - - - -
Bank Receivables
Tagihan kepada Usaha Mikro,
Usaha Kecil, dan Portofolio Ritel
5 - - - - - - - -
Micro Business, Small Business,
and Retail Portfolio Receivables
Tagihan kepada Korporasi
6 - - - - - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
7 - - - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Kegagalan Pihak
Lawan
20.022 - - - - - - -
Counterparty Credit Risk
Exposure
*) Beban Modal dihitung berdasarkan KPMM sesuai Profil Risiko periode Juni 2015 (Peraturan Bank Indonesia No.15/12/PBI/2013)
**) Beban Modal dihitung berdasarkan KPMM sesuai Profil Risiko periode Juni 2014 (Peraturan Bank Indonesia No.15/12/PBI/2013)
*) Capital charge is calculated based on CAR in accordance with the Risk Profile as of June 2015 (Bank Indonesia Regulation No. 15/12/PBI/2013)
**) Capital charge is calculated based on CAR in accordance with the Risk Profile as of June 2014 (Bank Indonesia Regulation No. 15/12/PBI/2013)
482 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
Tagihan Bersih Setelah Memperhitungkan Dampak Mitigasi Risiko Kredit
Net Receivables After Calculating the Impact of Credit Risk Mitigation Beban
Modal*) Beban Modal
(ATMR x (ATMR x 0%)
ATMR
9,37%) Capital
RWA
Capital Charges
70% 75% 90% 100% 110% 150% Lainnya Charges* (RWA x 0%)
(RWA x 9,37%)
(11) (12) (13) (14) (15) (16) (17) (18) (19) (20)
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
- - - - - - - - - -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 483
Page 483
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.2.a. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Tabel 4.2.a. Disclosure of Net Receivables and Credit Risk Mitigation Technique - Bank Individually
31 Desember 2025
December 31, 2025
Bagian yang Dijamin dengan Bagian yang
Kategori Portofolio Tagihan Guaranteed Part Tidak
No.
Portfolio Category Bersih Dijamin
Asuransi
Net Agunan Garansi Kredit Lainnya Not
Receivable Collateral Warranty Credit Others Guaranteed
Inssurance Part
(8) = (3)-
(1) (2) (3) (4) (5) (6) (7)
[(4)+(5)+(6)+(7)]
Eksposur Neraca
A
Balance Sheet Exposures
Tagihan kepada Pemerintah
1 8.345.921 - - - - 8.345.921
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 145.113 - - - - 145.113
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 2.106.939 - - - - 2.106.939
Bank Receivables
Kredit Beragun Rumah Tinggal
5 1.888.935 66.704 - - - 1.822.231
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 93.448 - - - 93.448
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
8 526.722 13.347 - - - 513.375
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
9 9.769.403 721.090 - - - 9.048.314
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 18.976 - - - - 18.976
Past Due Receivables
Aset Lainnya
11 3.689.291 - - - - 3.689.291
Other Assets
Eksposur di Unit Usaha Syariah (jika ada)
12 Exposure in The Sharia Business - - - - - -
Unit (if any)
Total Eksposur Neraca
26.584.748 801.141 - - - 25.783.607
Total Exposure Balance
484 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 484
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
Bagian yang Dijamin dengan
Guaranteed Part
Bagian yang
Tagihan Bersih
Tidak Dijamin
Net Receivable Agunan Garansi Asuransi Kredit Lainnya Not Guaranteed Part
Collateral Warranty Credit Inssurance Others
(14) = (9)-
(9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
9.107.406 - - - - 9.107.406
145.661 - - - - 145.661
- - - - - -
849.876 - - - - 849.876
2.147.884 463 - - - 2.147.421
112.374 - - - - 112.374
- - - - - -
520.426 13.844 - - - 506.582
10.909.631 1.411.894 - - - 9.497.737
216.761 - - - - 216.761
4.435.454 - - - - 4.435.454
- - - - - -
28.445.473 1.426.201 - - - 27.019.273
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 485
Page 485
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.2.a. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Tabel 4.2.a. Disclosure of Net Receivables and Credit Risk Mitigation Technique - Bank Individually
31 Desember 2025
December 31, 2025
Bagian yang Dijamin dengan Bagian yang
Kategori Portofolio Tagihan Guaranteed Part Tidak
No.
Portfolio Category Bersih Dijamin
Asuransi
Net Agunan Garansi Kredit Lainnya Not
Receivable Collateral Warranty Credit Others Guaranteed
Inssurance Part
(8) = (3)-
(1) (2) (3) (4) (5) (6) (7)
[(4)+(5)+(6)+(7)]
Eksposur Kewajiban Komitmen/
Kontinjensi pada Transaksi Rekening
Administratif
B
Commitment/Contingent Liability
Exposure to Administrative Transaction
Account
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 - - - - - -
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 - - - - - -
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - - - - - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
8 13.395 - - - - 13.395
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
9 89.773 43.692 46.081
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - - - - - -
Past Due Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
11 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Transaksi Rekening
Administratif
103.168 43.692 - - - 59.476
Total Exposures for Administrative
Transaction Account
486 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 486
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
Bagian yang Dijamin dengan
Guaranteed Part
Bagian yang
Tagihan Bersih
Tidak Dijamin
Net Receivable Agunan Garansi Asuransi Kredit Lainnya Not Guaranteed Part
Collateral Warranty Credit Inssurance Others
(14) = (9)-
(9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
13.005 - - - - 13.005
101.537 - - - - 101.537
- - - - - -
- - - - - -
114.541 - - - - 114.541
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 487
Page 487
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Tabel 4.2.a. Pengungkapan Tagihan Bersih dan Teknik Mitigasi Risiko Kredit - Bank secara Individual
Tabel 4.2.a. Disclosure of Net Receivables and Credit Risk Mitigation Technique - Bank Individually
31 Desember 2025
December 31, 2025
Bagian yang Dijamin dengan Bagian yang
Kategori Portofolio Tagihan Guaranteed Part Tidak
No.
Portfolio Category Bersih Dijamin
Asuransi
Net Agunan Garansi Kredit Lainnya Not
Receivable Collateral Warranty Credit Others Guaranteed
Inssurance Part
(8) = (3)-
(1) (2) (3) (4) (5) (6) (7)
[(4)+(5)+(6)+(7)]
Eksposur akibat Kegagalan Pihak Lawan
C (Counterparty Credit Risk)
Exposure of Counterparty Credit Risk
Tagihan kepada Pemerintah
1 - - - - - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - - - - - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - - -
Multilateral Development Banks and
International Institutions Receivables
Tagihan kepada Bank
4 - - - - - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil,
dan Portofolio Ritel
5 - - - - - -
Micro Business, Small Business, and Retail
Portfolio Receivables
Tagihan kepada Korporasi
6 - - - - - -
Corporate Receivables
Eksposur di Unit Usaha Syariah
(jika ada)
7 - - - - - -
Exposure in The Sharia Business
Unit (if any)
Total Eksposur Kegagalan Pihak Lawan
- - - - - -
Counterparty Credit Risk Exposure
Total (A+B+C) 26.687.916 844.833 - - - 25.843.083
Catatan: Sesuai dengan Surat Edaran Bank Indonesia No.13/6/DPNP perihal Pedoman Perhitungan Aset Tertimbang Menurut Risiko
untuk Risiko Kredit dengan Menggunakan Pendekatan Standar, yang termasuk dalam mitigasi risiko kredit adalah agunan
(eligible financial collateral), garansi, penjaminan atau asuransi kredit. Diluar agunan (eligible financial collateral) tersebut,
Bank Artha Graha Internasional memiliki agunan berupa fixed asset, piutang dagang, persediaan, dan agunan lainnya.
488 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
Page 488
Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
Bagian yang Dijamin dengan
Guaranteed Part
Bagian yang
Tagihan Bersih
Tidak Dijamin
Net Receivable Agunan Garansi Asuransi Kredit Lainnya Not Guaranteed Part
Collateral Warranty Credit Inssurance Others
(14) = (9)-
(9) (10) (11) (12) (13)
[(10)+(11)+(12)+(13)]
20.022 - - - - 20.022
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
20.022 - - - - 20.022
28.580.037 1.426.201 - - - 27.153.836
Note: In accordance with Bank Indonesia Circular Letter No. 13/6/DPNP regarding Guidelines of Risk-Weighted Assets Calculation
for Credit Risk Using a Standard Approach, included in the credit risk mitigation is eligible financial collateral, guarantees,
credit insurance. Apart from the eligible financial collateral, Bank Artha Graha Internasional has collateral in the form of
fixed assets, trade receivables, inventories and other collateral.
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 489
Page 489
Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
Perhitungan ATMR Risiko Kredit Pendekatan Standar - Bank secara Individual
Tabel 6.1.1. Pengungkapan Eksposur Aset di Neraca, kecuali Eksposur Sekuritisasi
Calculation of RWA for Credit Risk Standard Approach - Bank Individually
Table 6.1.1. Disclosure of Asset Exposures on the Balance Sheet, excluding Securitization Exposure
31 Desember 2025
December 31, 2025
Kategori Portofolio
No
Portfolio Category
Tagihan Bersih ATMR Sebelum MRK
Net Claims RWA Before MRK
(1) (2) (3) (4)
Tagihan kepada Pemerintah
1 8.345.921 -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 145.113 72.556
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - -
Multilateral Development Banks and International
Institutions Receivables
Tagihan kepada Bank
4 2.106.939 421.388
Bank Receivables
Kredit Beragun Rumah Tinggal
5 1.888.935 859.522
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 93.448 84.817
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio
Ritel
8 526.722 395.042
Micro Business, Small Business, and Retail Portfolio
Receivables
Tagihan kepada Korporasi
9 9.769.403 7.700.970
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 18.976 18.727
Past Due Receivables
Aset Lainnya
11 3.689.291 -
Other Assets
Jumlah
26.584.748 9.553.022
Total
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
RWA After MRK Net Claims RWA Before MRK RWA After MRK
(5) (6) (7) (8)
- 9.107.406 - -
72.556 145.661 72.830 72.830
- - - -
421.388 849.876 169.975 169.975
842.846 2.147.884 969.895 951.137
84.817 112.374 98.907 98.907
- - - -
385.031 520.426 390.319 379.485
6.979.881 10.909.631 8.420.427 7.792.122
18.727 216.761 276.287 262.780
3.385.070 4.435.454 - 4.070.543
12.190.315 28.445.473 10.398.641 13.797.779
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 491
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Sustaining Stability and Driving Growth
Tabel 6.1.2. Pengungkapan Eksposur Kewajiban Komitmen/
Kontinjensi pada Transaksi Rekening Administratif, kecuali Eksposur Sekuritisasi
Table 6.1.2. Exposure to Commitment/Contingent Liability on Administrative Account Transactions,
excluding Securitization Exposure
31 Desember 2025
December 31, 2025
Kategori Portofolio
No
Portfolio Category
Tagihan Bersih ATMR Sebelum MRK
Net Claims RWA Before MRK
(1) (2) (3) (4)
Tagihan kepada Pemerintah
1 - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - -
Multilateral Development Banks and International
Institutions Receivables
Tagihan kepada Bank
4 - -
Bank Receivables
Kredit Beragun Rumah Tinggal
5 - -
Loans Secured by Residential Property
Kredit Beragun Properti Komersial
6 - -
Loans Secured by Commercial Real Estate
Kredit Pegawai/Pensiunan
7 - -
Employee/Retirement Loans
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio
Ritel
8 13.395 10.046
Micro Business, Small Business, and Retail Portfolio
Receivables
Tagihan kepada Korporasi
9 89.773 89.773
Corporate Receivables
Tagihan yang Telah Jatuh Tempo
10 - -
Past Due Receivables
Aset Lainnya
11 - -
Other Asset
Jumlah
103.168 99.819
Total
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
RWA After MRK Net Claims RWA Before MRK RWA After MRK
(5) (6) (7) (8)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
5.310 6.997 5.247 3.875
46.081 52.053 52.053 36.791
- - - -
- - - -
51.391 59.050 57.300 40.666
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 493
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Sustaining Stability and Driving Growth
Tabel 6.1.3. Pengungkapan Eksposur yang Menimbulkan Risiko Kredit Akibat Kegagalan Pihak Lawan
(Counterparty Credit Risk)
Table 6.1.3. Disclosure of Exposures Causing Credit Risk Due to Counterparty Credit Risk
31 Desember 2025
December 31, 2025
Kategori Portofolio
No
Portfolio Category
Tagihan Bersih ATMR Sebelum MRK
Net Claims RWA Before MRK
(1) (2) (3) (4)
Tagihan kepada Pemerintah
1 - -
Government Receivables
Tagihan kepada Entitas Sektor Publik
2 - -
Public Sector Entities Receivables
Tagihan kepada Bank Pembangunan Multilateral dan
Lembaga Internasional
3 - -
Multilateral Development Banks and International
Institutions Receivables
Tagihan kepada Bank
4 - -
Bank Receivables
Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio
Ritel
5 - -
Micro Business, Small Business, and Retail Portfolio
Receivables
Tagihan kepada Korporasi
6 - -
Corporate Receivables
Jumlah
- -
Total
Tabel 6.1.7. Pengungkapan Total Pengukuran Risiko Kredit dalam jutaan Rupiah
in million of Rupiah
Tabel 6.1.7. Disclosure of Total Credit Risk Measurements
Jenis Transaksi 31 Desember 2025 31 Desember 2024
No
Transaction Type December 31, 2025 December 31, 2024
Total ATMR Risiko Kredit
1 12.241.707 13.902.911
Total Credit Risk RWA
Total Faktor Pengurang Modal
2 - -
Total Capital Reduction Factor
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
dalam jutaan Rupiah
in million of Rupiah
31 Desember 2024
December 31, 2024
ATMR Setelah MRK Tagihan Bersih ATMR Sebelum MRK ATMR Setelah MRK
RWA After MRK Net Claims RWA Before MRK RWA After MRK
(5) (6) (7) (8)
- 20.022 - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 20.022 - -
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 495
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
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Sustaining Stability and Driving Growth
Tabel 7.1. Pengungkapan Risiko Pasar Dengan Menggunakan Metode Standar dalam jutaan Rupiah
in million of Rupiah
Table 7.1. Disclosure of Market Risk Using Standard Methods
31 Desember 2025
December 31, 2025
Jenis Risiko Konsolidasi
No Bank
Risk Type Consolidation
Beban Modal ATMR Beban Modal ATMR
Capital Expense RWA Capital Expense RWA
(1) (2) (3) (4) (5) (6)
1 Beban modal berdasarkan sensitivity based
method
8.451,36 - - -
Capital charge based on the sensitivity-based
method
a. Kelas risiko GIRR
0,88 - - -
a. GIRR risk class
b. Kelas risiko CSR (non-sekuritisasi)
0,38 - - -
b. CSR risk class (non-securitization)
c. Kelas risiko CSR (sekuritisasi: non-CTP)
- - - -
c. CSR risk class (securitization: non-CTP))
d. CSR risk class (securitization: CTP)
- - - -
d. CSR risk class (non-securitization)
e. Kelas risiko Ekuitas
- - - -
e. Equity risk class
f. Kelas risiko komoditas
- - - -
f. Commodity risk class
g. Kelas risiko nilai tukar
8.450,10 - - -
g. Exchange rate risk class
Beban modal default risk capital
2 5.878,93 - - -
DRC
Residual risk add-on (RRAO)
3 - - - -
RRAO
Beban Modal Risiko Pasar
14.330,29 179.128,63 - -
Market Risk Capital Charge
Credit Valuation Adjustment (CVA) - - - -
Jumlah
14.330,29 179.128,63 - -
Total
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Analisa & Pembahasan Manajemen Tata Kelola Perusahaan Tanggung Jawab Sosial Pengamanan Perusahaan
Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Tabel 7.1. Pengungkapan Risiko Pasar Dengan Menggunakan Metode Standar dalam jutaan Rupiah
in million of Rupiah
Table 7.1. Disclosure of Market Risk Using Standard Methods
31 Desember 2024
December 31, 2024
Jenis Risiko Konsolidasi
No Bank
Risk Type Consolidation
Beban Modal ATMR Beban Modal ATMR
Capital Expense RWA Capital Expense RWA
(1) (2) (3) (4) (5) (6)
1 Beban modal berdasarkan sensitivity based
method
1.760,23 - - -
Capital charge based on the sensitivity-based
method
a. Kelas risiko GIRR
1,70 - - -
a. GIRR risk class
b. Kelas risiko CSR (non-sekuritisasi)
0,72 - - -
b. CSR risk class (non-securitization)
c. Kelas risiko CSR (sekuritisasi: non-CTP)
- - - -
c. CSR risk class (securitization: non-CTP))
d. CSR risk class (securitization: CTP)
- - - -
d. CSR risk class (non-securitization)
e. Kelas risiko Ekuitas
- - - -
e. Equity risk class
f. Kelas risiko komoditas
- - - -
f. Commodity risk class
g. Kelas risiko nilai tukar
1.757,81 - - -
g. Exchange rate risk class
Beban modal default risk capital
2 6.661,65 - - -
DRC
Residual risk add-on (RRAO)
3 - - - -
RRAO
Beban Modal Risiko Pasar
8.421,88 105.273,50 - -
Market Risk Capital Charge
Credit Valuation Adjustment (CVA) 624,88 624,88 - -
Jumlah
9.046,76 105.898,38 - -
Total
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Menjaga Stabilitas dan Kilas Kinerja Laporan Manajemen Profil Perusahaan
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Sustaining Stability and Driving Growth
Tabel 8.1.a. Pengungkapan Kuantitatif Risiko Operasional - Bank secara Individual
Table 8.1.a. Quantitative Disclosure of Operational Risk - Bank Individually
Kode Komponen Rincian Validasi Kolom T
Component Code Details Validation T Column
31 Desember 2025*)
December 31, 2025*)
0301000000 Komponen Indikator Bisnis (KIB)
92.925,78
Components of Business Indicators (KIB)
0302000000 Faktor Pengali Kerugian Internal (FPKI)
1
Internal Loss Multiplier Factor (FPKI)
0303000000 Modal Minimum Risiko Operasional (MMRO)
92.925,78
Minimum Operational Risk Capital (MMRO)
0304000000 ATMR untuk Risiko Operasional
1.161.572,25
RWA for Operational Risk
*) Untuk Bank yang menggunakan Pendekatan Indikator Dasar dalam menghitung Risiko Operasional
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Management Discussion & Analysis Corporate Governance Corporate Social Safety Responsibility
Tabel 8.1.a. Pengungkapan Kuantitatif Risiko Operasional - Bank secara Individual
Table 8.1.a. Quantitative Disclosure of Operational Risk - Bank Individually
Kode Komponen Rincian Validasi Kolom T
Component Code Details Validation T Column
31 Desember 2024*)
December 31, 2024*)
0301000000 Komponen Indikator Bisnis (KIB)
82.901,49
Components of Business Indicators (KIB)
0302000000 Faktor Pengali Kerugian Internal (FPKI)
1
Internal Loss Multiplier Factor (FPKI)
0303000000 Modal Minimum Risiko Operasional (MMRO)
82.901,49
Minimum Operational Risk Capital (MMRO)
0304000000 ATMR untuk Risiko Operasional
1.036.268,63
RWA for Operational Risk
*) For Banks that use the Basic Indicator Approach in calculating Operational Risk
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 499
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Sustaining Stability and Driving Growth
Cross-Reference dengan Surat Edaran
OJK No. 16/SEOJK.04/2021 Tentang
Bentuk dan Isi Laporan Tahunan Emiten
atau Perusahaan Publik
Cross-Reference with FSA Circular No. 16/SEOJK.04/2021 on
the Form and Contents of Annual Report of Issuers or Public
Companies
Bentuk Laporan Tahunan Form of Annual Report Halaman
Page
1. Laporan Tahunan disajikan dalam bentuk dokumen 1. The Annual Report is presented in the form of a √
cetak dan salinan dokumen elektronik. printed document as well as an electronic copy.
2. Laporan Tahunan yang disajikan dalam bentuk 2. The Annual Report presented in printed document √
dokumen cetak, dicetak pada kertas yang berwarna form is printed on brightly colored and good quality
terang, berkualitas baik, berukuran A4, dijilid, dan paper, A4 in size, bound and can be reproduced
dapat diperbanyak dengan kualitas yang baik. with good quality.
3. Laporan Tahunan dapat menyajikan informasi 3. The Annual Report can present information in the √
berupa gambar, grafik, tabel, dan/atau diagram form of pictures, graphs, tables, and/or diagrams
dengan mencantumkan judul dan/atau keterangan by including clear titles and/or descriptions, so that
yang jelas, sehingga mudah dibaca dan dipahami. they are easy to read and understand.
4. Laporan Tahunan yang disajikan dalam bentuk 4. The Annual Report presented in the form of an √
dokumen elektronik merupakan Laporan Tahunan electronic document is the Annual Report converted
yang dikonversi dalam portable document format into a portable document format (PDF).
(PDF).
ISI LAPORAN TAHUNAN CONTENTS OF ANNUAL REPORT
KETENTUAN UMUM GENERAL PROVISIONS
1. Laporan Tahunan paling sedikit memuat: 1. Annual Report at least includes: √
a. ikhtisar data keuangan penting; a. significant financial highlights;
b. informasi saham (jika ada); b. share information (if any);
c. laporan Direksi; c. Board of Directors’ report;
d. laporan Dewan Komisaris; d. Board of Commissioners’ report;
e. profil Emiten atau Perusahaan Publik; e. profiles of Issuer or Public Company;
f. analisis dan pembahasan manajemen; f. management discussion and analysis;
g. tata kelola Emiten atau Perusahaan Publik; g. governance of the Issuer or Public Company;
h. tanggung jawab sosial dan lingkungan Emiten h. social and environmental responsibility of Issuers
atau Perusahaan Publik; and Public Companies;
i. laporan keuangan tahunan yang telah diaudit; i. audited annual financial statements; and
dan j. statement from the members of the Board of
j. surat pernyataan anggota Direksi dan anggota Directors and Board of Commissioners on the
Dewan Komisaris tentang tanggung jawab atas responsibility for the Annual Report.
Laporan Tahunan.
I. IKHTISAR DATA KEUANGAN PENTING II. SIGNIFICANT FINANCIAL HIGHLIGHTS
A. Ikhtisar Data Keuangan Penting A. Significant Financial Highlights 12-19
Ikhtisar data keuangan penting memuat informasi Significant financial highlights contain financial
keuangan yang disajikan dalam bentuk perbandingan information presented in the form of three 3 (three)
selama 3 (tiga) tahun buku atau sejak memulai years comparison or from the start of business
usahanya jika Emiten atau Perusahaan Publik if the Issuer or Public Company has conducted
tersebut menjalankan kegiatan usahanya kurang business activities for less than 3 (three) years, at
dari 3 (tiga) tahun, paling sedikit memuat: least includes:
1) pendapatan/penjualan; 1) income/sales;
2) laba bruto; 2) gross profit;
3) laba (rugi); 3) profit (loss);
4) jumlah laba (rugi) yang dapat diatribusikan 4) total comprehensive profit (loss) attributable
kepada pemilik entitas induk dan kepentingan to owners of the parent entity and non-
non pengendali; controlling interests;
5) total laba (rugi) komprehensif; 5) total comprehensive gain (loss);
6) jumlah laba (rugi) komprehensif yang dapat 6) total comprehensive gain (loss) attributable
diatribusikan kepada pemilik entitas induk dan to owners of the parent entity and non-
kepentingan non pengendali; controlling interests;
7) laba (rugi) per saham; 7) profit (loss) per share;
500 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Bentuk Laporan Tahunan Form of Annual Report Halaman
Page
8) jumlah aset; 8) total assets;
9) jumlah liabilitas; 9) total liabilities;
10) jumlah ekuitas; 10) total equity;
11) rasio laba (rugi) terhadap jumlah aset; 11) profit (loss) to total assets ratio;
12) rasio laba (rugi) terhadap ekuitas; 12) profit (loss) to equity ratio;
13) rasio laba (rugi) terhadap pendapatan/ 13) profit (loss) to income/sales ratio;
penjualan;
14) rasio lancar; 14) current ratio;
15) rasio liabilitas terhadap ekuitas; 15) liabilities to equity ratio;
16) rasio liabilitas terhadap jumlah aset; dan 16) liabilities to total assets ratio; and
17) informasi dan rasio keuangan lainnya yang 17) information and other financial ratios relevant
relevan dengan Emiten atau Perusahaan Publik to the Issuer or Public Company and the type
dan jenis industrinya; of industry;
B. INFORMASI SAHAM B. SHARE INFORMATION 21-22
Informasi saham bagi Perusahaan Terbuka paling Share information of Public Company that at least
sedikit memuat: includes:
1) saham yang telah diterbitkan untuk setiap 1) shares issued for each quarter (if any) are
masa triwulan (jika ada) yang disajikan dalam presented in the form of a comparison over the past 2
bentuk perbandingan selama 2 (dua) tahun (two) fiscal years, at least including:
buku terakhir, paling sedikit meliputi:
a) jumlah saham yang beredar; a) total outstanding shares;
b) kapitalisasi pasar berdasarkan harga pada b) market capitalization based on prices on
Bursa Efek tempat saham dicatatkan; the Stock Exchange where the shares are
c) harga saham tertinggi, terendah, dan listed;
penutupan berdasarkan harga pada Bursa c) the highest, lowest, and closing share
Efek tempat saham dicatatkan; dan prices are based on the price on the Stock
d) volume perdagangan pada Bursa Efek Exchange where the shares are listed; and
tempat saham dicatatkan; d) trading volume on the Stock Exchange
3) Informasi pada huruf b), huruf c), dan where the shares are listed;
huruf d) hanya diungkapkan jika Emiten Information in b), c), and d) are only disclosed
merupakan Perusahaan Terbuka dan if the Issuer is a Public Company and its shares
sahamnya tercatat di Bursa Efek; are listed on the Stock Exchange;
2) dalam hal terjadi aksi korporasi, seperti 2) in the event of corporate actions, such as stock
pemecahan saham (stock split), penggabungan split, reverse stock, share dividends, bonus shares, and
saham (reverse stock), dividen saham, saham changes in the nominal value of shares, then information
bonus, dan perubahan nilai nominal saham, on share prices as stated in the number 1) must add
informasi saham sebagaimana dimaksud pada explanation regarding: 22
angka 1) ditambahkan penjelasan paling sedikit
mengenai: a) date of corporate action;
a) tanggal pelaksanaan aksi korporasi; b) ratio of stock split, reverse stock, share
b) rasio pemecahan saham (stock split), dividends, bonus shares, and changes in
penggabungan saham (reverse stock), the nominal value of shares;
dividen saham, saham bonus, dan
perubahan nilai nominal saham; c)total number of shares outstanding
c) jumlah saham beredar sebelum dan before and after the corporate action;
sesudah aksi korporasi; dan d) harga and d) share price before and after the
saham sebelum dan sesudah aksi corporate action;
korporasi; 3) in the event that the Company’s share trading
3) dalam hal terjadi penghentian sementara is temporarily in suspension and/or delisting during the
perdagangan saham (suspension), dan/atau fiscal year, the Issuer or Public Company must explain
penghapusan pencatatan saham (delisting) the reasons for such temporary suspension and/or
dalam tahun buku, Emiten atau Perusahaan delisting of shares; and
Publik menjelaskan alasan penghentian
sementara perdagangan saham (suspension)
dan/atau penghapusan pencatatan saham 22
(delisting) tersebut; dan 4) in the event that the Company’s shares are
4) dalam hal penghentian sementara perdagangan still in suspension and/or delisting as mentioned in 3) at
saham (suspension) dan/atau penghapusan the end of the Annual Report period, the Issuer or Public
pencatatan saham (delisting) sebagaimana Company explains the actions taken to address the
dimaksud pada angka 3) masih berlangsung suspension and/or delisting;
hingga akhir periode Laporan Tahunan,
Emiten atau Perusahaan Publik menjelaskan
tindakan yang dilakukan untuk menyelesaikan
penghentian sementara perdagangan
saham (suspension) dan/atau penghapusan
pencatatan saham (delisting) tersebut;
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 501
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Sustaining Stability and Driving Growth
Bentuk Laporan Tahunan Form of Annual Report Halaman
Page
C. LAPORAN DIREKSI C. BOARD OF DIRECTORS’ REPORT
Laporan Direksi paling sedikit memuat uraian singkat The Board of Directors’ report at least consists of 46-62
mengenai: brief description including:
1) kinerja Emiten atau Perusahaan Publik, paling 1) performance of the Issuer or Public Company
sedikit memuat: that at least includes:
a) strategi dan kebijakan strategis Emiten a) strategy and strategic policy of the Issuer
atau Perusahaan Publik; or Public Company;
b) peranan Direksi dalam perumusan strategi b) the Board of Directors’ role in preparing
dan kebijakan strategis Emiten atau strategy and strategic policy of the Issuer
Perusahaan Publik; or Public Company;
c) the process performed by the Board
c) proses yang dilakukan Direksi untuk of Directors to ensure the strategy
memastikan implementasi strategi Emiten implementation of the Issuer or Public
atau Perusahaan Publik; Company;
d) comparison between the results achieved
d) perbandingan antara hasil yang dicapai and targeted by the Issuer or Public
dengan yang ditargetkan Emiten atau Company; and
Perusahaan Publik; dan e) challenges faced by the Issuer or Public
e) kendala yang dihadapi Emiten atau Company;
Perusahaan Publik; 2) overview of the business prospect of the
2) gambaran tentang prospek usaha Emiten atau Issuer or Public Company; and
Perusahaan Publik; dan 3) governance implementation of Issuer or Public
3) penerapan tata kelola Emiten atau Perusahaan Company.
Publik.
D. LAPORAN DEWAN KOMISARIS D. BOARD OF COMMISSIONERS’ REPORT
Laporan Dewan Komisaris paling sedikit memuat The Board of Commissioners’ report at least 32-45
uraian singkat mengenai: consists of brief description including:
1) penilaian terhadap kinerja Direksi mengenai 1) assessment of the Board of Directors’
pengelolaan Emiten atau Perusahaan Publik, performance on the management of Issuer
termasuk pengawasan Dewan Komisaris dalam or Public Company, including supervising the
perumusan dan implementasi strategi Emiten Board of Commissioners in preparing and
atau Perusahaan Publik yang dilakukan oleh implementing the strategies of Issuer or Public
Direksi; Company performed by the Board of Directors;
2) pandangan atas prospek usaha Emiten atau 2) a view of the business prospects of Issuer
Perusahaan Publik yang disusun oleh Direksi; or Public Company prepared by the Board of
dan Directors; and
3) pandangan atas penerapan tata kelola Emiten 3) a view of the governance implementation of
atau Perusahaan Publik. Issuer or Public Company.
E. PROFIL EMITEN ATAU PERUSAHAAN PUBLIK E. PROFILES OF ISSUER OR PUBLIC COMPANY
Profil Emiten atau Perusahaan Publik paling sedikit Profile of the Issuer or Public Company at least
memuat informasi: includes information of:
1) nama Emiten atau Perusahaan Publik termasuk 1) name of Issuer or Public Company including 66
apabila terdapat perubahan nama, alasan whether there have been changes to the name
perubahan, dan tanggal efektif perubahan and reason for such changes, and the effective
nama pada tahun buku; date for the name change occurring in the
reporting year;
2) akses terhadap Emiten atau Perusahaan 2) access to the Issuer or Public Company
Publik termasuk kantor cabang atau kantor including branch offices or representative 67
perwakilan yang memungkinkan masyarakat offices from which the community may obtain
dapat memperoleh informasi mengenai Emiten information regarding the Issuer or Public
atau Perusahaan Publik, meliputi: Company, among others:
a) alamat; a) address;
b) nomor telepon; b) telephone number;
c) alamat surat elektronik; dan c) email address; and
d) alamat situs web; d) website;
3) riwayat singkat Emiten atau Perusahaan Publik; 3) a brief history of the Issuer or Public Company; 68-73
4) visi dan misi Emiten atau Perusahaan Publik 4) vision and mission of the Issuer or Public 74-75
serta budaya perusahaan (corporate culture) Company and corporate culture or corporate
atau nilai-nilai perusahaan; values;
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5) kegiatan usaha menurut anggaran dasar 5) business activities according to the latest 77-86
terakhir, kegiatan usaha yang dijalankan pada articles of association, business activities
tahun buku, serta jenis barang dan/atau jasa performed in the fiscal year, and types of
yang dihasilkan; goods and/or services produced;
6) wilayah operasional Emiten atau Perusahaan 6) operational area of the Issuer or Public 88-91
Publik; wilayah operasional merupakan wilayah Company; operational area is the area or
atau daerah pelaksanaan kegiatan operasional regions for the implementation of operational
atau jangkauan dari kegiatan operasional activities or the range of the Company’s
perusahaan dengan nama dan jabatan; operational activities with the name and
position of each;
7) struktur organisasi Emiten atau Perusahaan 7) organization structure of the Issuer or Public 92-93
Publik dalam bentuk bagan, paling sedikit Company in the form of a chart, detailing at
sampai dengan struktur 1 (satu) tingkat di least 1 (one) level under the Board of Directors,
bawah Direksi termasuk komite di bawah including committee under the Board of
Direksi (jika ada) dan komite di bawah Dewan Directors (if any) and committee under the
Komisaris, disertai dengan nama dan jabatan; Board of Commissioners, complete with the
names and positions;
8) daftar keanggotaan asosiasi industri baik 8) a list of industry association memberships 87
dalam skala nasional maupun internasional both on a national and international scales
yang berkaitan dengan penerapan keuangan related to the implementation of sustainable
berkelanjutan; finance;
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9) profil Direksi, paling sedikit memuat: 9) Board of Directors’ profile that includes at 98-102
least:
a) nama dan jabatan yang sesuai dengan a) name and position in line with the duties
tugas dan tanggung jawab; and responsibility of each;
b) foto terbaru; b) latest photograph;
c) usia; c) age;
d) kewarganegaraan; d) nationality;
e) riwayat pendidikan dan/atau sertifikasi; e) educational background and/or
f) riwayat jabatan, meliputi informasi: certification;
(1) dasar hukum pengangkatan sebagai f) employment history, including:
anggota Direksi pada Emiten (1) legal basis of appointment as
atau Perusahaan Publik yang member of the Board of Directors
bersangkutan; in the relevant Issuer or Public
(2) rangkap jabatan, baik sebagai Company;
anggota Direksi, anggota Dewan (2) concurrent positions, either as the
Komisaris, dan/atau anggota Board of Directors’ member, Board
komite serta jabatan lainnya baik di of Commissioners’ member, and/
dalam maupun di luar Emiten atau or committee’s member as well as
Perusahaan Publik. other positions in and outside of the
Issuer or Public Company.
Dalam hal anggota Direksi tidak In the event that the Board of
memiliki rangkap jabatan, maka Directors’ member does not have any
diungkapkan mengenai hal tersebut; concurrent positions, such matter is
dan disclosed; and
(3) pengalaman kerja beserta periode (3) work experience along with the term
waktunya baik di dalam maupun di of office in and outside of the Issuer
luar Emiten atau Perusahaan Publik; or Public Company;
g) hubungan afiliasi dengan anggota Direksi
lainnya, anggota Dewan Komisaris, g) affiliation with other Board of Directors’
pemegang saham utama, dan pengendali members, Board of Commissioners’
baik langsung maupun tidak langsung members, main and controlling
sampai kepada pemilik individu, meliputi shareholders, either directly or indirectly
nama pihak yang terafiliasi. Dalam hal up to the individual shareholders,
anggota Direksi tidak memiliki hubungan including the name of the affiliated party.
afiliasi, maka Emiten atau Perusahaan In the event that Board of Directors’
Publik mengungkapkan hal tersebut; dan member has no affiliation, the Issuer or
h) perubahan komposisi anggota Direksi dan Public Company discloses such matter;
alasan perubahannya. Dalam hal tidak and
terdapat perubahan komposisi anggota
Direksi, maka diungkapkan mengenai hal h) changes in the composition of Board of
tersebut; Directors members and the reasons of
changes. In the event that there is no
change to the composition of the Board
of Directors’ members, such matter is
disclosed;
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10) profil Dewan Komisaris, paling sedikit memuat: 10) profile of Board of Commissioners that at least 94-97
a) nama dan jabatan; includes:
b) foto terbaru; a) name and position;
c) usia; b) latest photograph;
d) kewarganegaraan; c) age;
e) riwayat pendidikan dan/atau sertifikasi; d) nationality;
f) riwayat jabatan, meliputi informasi: e) educational background and/or
(1) dasar hukum pengangkatan sebagai certification;
anggota Dewan Komisaris; f) employment history, including:
(2) dasar hukum pengangkatan (1) legal basis of Board of Commissioners
pertama kali sebagai anggota members’ appointment;
Dewan Komisaris yang merupakan (2) legal basis of initial appointment
komisaris independen pada Emiten as Board of Commissioners’
atau Perusahaan Publik yang member, which is as independent
bersangkutan; commissioner at the relevant Issuer
(3) rangkap jabatan, baik sebagai or Public Company;
anggota Dewan Komisaris, anggota
Direksi, dan/atau anggota komite (3) concurrent positions, either as the
serta jabatan lainnya baik di Board of Commissioners’ member,
dalam maupun di luar Emiten atau Board of Directors’ member, and/
Perusahaan Publik. Dalam hal anggota or committee’s member as well
Dewan Komisaris tidak memiliki as other positions in and outside
rangkap jabatan, maka diungkapkan of the Issuer or Public Company.
mengenai hal tersebut; dan In the event that the Board of
Commissioners’ member does not
(4) pengalaman kerja beserta periode have any concurrent positions, such
waktunya baik di dalam maupun di matter is disclosed; and
luar Emiten atau Perusahaan Publik; (4) work experience along with the term
g) hubungan afiliasi dengan anggota Dewan of office in and outside of the Issuer
Komisaris lainnya, pemegang saham or Public Company;
utama, dan pengendali baik langsung
maupun tidak langsung sampai kepada g) affiliation with other Board of
pemilik individu, meliputi nama pihak Commissioners’ members, main and
yang terafiliasi; Dalam hal anggota Dewan controlling shareholders both directly
Komisaris tidak memiliki hubungan afiliasi, or indirectly, up to the individual
maka Emiten atau Perusahaan Publik shareholders, including the name of the
mengungkapkan hal tersebut; affiliated party; In the event that the Board
h) pernyataan independensi komisaris of Commissioners’ members have no
independen dalam hal komisaris affiliation, the Issuer or Public Company
independen telah menjabat lebih dari 2 discloses such matter;
(dua) periode; dan
h) statement of independence of the
i) perubahan komposisi anggota Dewan independent commissioners, in the event
Komisaris dan alasan perubahannya. that the independent commissioner has
Dalam hal tidak terdapat perubahan held the position for more than 2 (two)
komposisi anggota Dewan Komisaris, periods; and
maka diungkapkan mengenai hal tersebut; i) changes in the composition of Board
of Commissioners members and the
reasons of changes. In the event that
there have been changes to the Board
of Commissioners’ composition, such
composition is disclosed;
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11) dalam hal terdapat perubahan susunan anggota 11) in the event that there have been changes 98
Direksi dan/atau anggota Dewan Komisaris yang to the composition of the Board of Directors
terjadi setelah tahun buku berakhir sampai and/or Board of Commissioners occurring
dengan batas waktu penyampaian Laporan after the end of the reporting year up to the
Tahunan, susunan yang dicantumkan dalam deadline for submission of the Annual Report,
Laporan Tahunan adalah susunan anggota the composition presented in the Annual
Direksi dan/atau anggota Dewan Komisaris Report is the latest composition as well as the
yang terakhir dan sebelumnya; preceding one;
12) jumlah karyawan menurut jenis kelamin, 12) number of employees by their gender, position, 104-106
jabatan, usia, tingkat pendidikan, dan status age, level of education, and employment
ketenagakerjaan (tetap/kontrak) dalam tahun status (permanent/contract) within the
buku; Pengungkapan informasi dapat disajikan reporting year; The information disclosure can
dalam bentuk tabel. be presented in the form of table.
13) nama pemegang saham dan persentase 13) names of shareholders and the ownership 106-107
kepemilikan pada awal dan akhir tahun percentage at the beginning and end of the
buku, yang terdiri dari informasi mengenai: reporting year, including information on: a)
a) pemegang saham yang memiliki 5% shareholders with ownership of more than
(lima persen) atau lebih saham Emiten atau 5% (five percent) or more in the Issuer or
Perusahaan Publik; b) anggota Direksi dan Public Company; b) members of the Board
anggota Dewan Komisaris yang memiliki of Directors and Board of Commissioners
saham Emiten atau Perusahaan Publik. Dalam who own shares in the Issuer or Public
hal seluruh anggota Direksi dan/atau seluruh Company. In the event that all members of
anggota Dewan Komisaris tidak memiliki the Board of Directors and/or of the Board of
saham, maka diungkapkan mengenai hal Commissioners do not own any shares, such
tersebut; dan c) kelompok pemegang saham matter is disclosed; and c) the group of public
masyarakat, yaitu kelompok pemegang saham shareholders, namely the shareholders group
yang masing-masing memiliki kurang dari 5% with each share ownership of less than 5%
(lima persen) saham Emiten atau Perusahaan (five percent) of the Issuer or Public Company;
Publik; Informasi di atas dapat disajikan dalam Such information can be presented in the form
bentuk tabel. of table.
14) persentase kepemilikan tidak langsung 14) the percentage of indirect share ownership 107
atas saham Emiten atau Perusahaan Publik of the Issuer or Public Company by members
oleh anggota Direksi dan anggota Dewan of the Board of Directors and Board of
Komisaris pada awal dan akhir tahun buku, Commissioners at the beginning and end
termasuk informasi mengenai pemegang of the fiscal year, including information on
saham yang terdaftar dalam daftar pemegang shareholders registered in the shareholder
saham untuk kepentingan kepemilikan tidak list for the benefit of indirect ownership
langsung anggota Direksi dan anggota Dewan of members of the Board of Directors and
Komisaris; Dalam hal seluruh anggota Direksi Board of Commissioners; In the event that
dan/atau seluruh anggota Dewan Komisaris all members of the Board of Directors and/or
tidak memiliki kepemilikan tidak langsung atas of the Board of Commissioners do not have
saham Emiten atau Perusahaan Publik, maka indirect shares ownership of the Issuer or
diungkapkan mengenai hal tersebut. Public Company, such matter is disclosed.
15) jumlah pemegang saham dan persentase 15) number of shareholders and ownership 108
kepemilikan per akhir tahun buku berdasarkan percentage as of the end of the fiscal year
klasifikasi: a) kepemilikan institusi lokal; b) based on the classifications of: a) local
kepemilikan institusi asing; c) kepemilikan institution ownership; b) foreign institution
individu lokal; dan d) kepemilikan individu ownership; c) local individual ownership; and
asing; d) foreign individual ownership;
16) informasi mengenai pemegang saham utama 16) information on the main and controlling 108-109
dan pengendali Emiten atau Perusahaan Publik, shareholders of the Issuer or Public Company,
baik langsung maupun tidak langsung, sampai either directly or indirectly, up to individual
kepada pemilik individu, yang disajikan dalam owners, which are presented in the form of
bentuk skema atau bagan; schemes or diagrams;
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17) nama entitas anak, perusahaan asosiasi, 17) names of subsidiaries, associated companies, 109
perusahaan ventura bersama dimana Emiten joint ventures in which the Issuer or Public
atau Perusahaan Publik memiliki pengendalian Company retains a joint controlling power
bersama entitas (jika ada), beserta persentase (if any), as well as the percentage of shares
kepemilikan saham, bidang usaha, total aset, ownership, line of business, total assets,
dan status operasi entitas anak, perusahaan and operational status of the subsidiaries,
asosiasi, perusahaan ventura bersama; Untuk associated companies, joint ventures; For
entitas anak, ditambahkan informasi mengenai subsidiaries, their addresses must be provided.
alamat entitas anak tersebut.
18) kronologis pencatatan saham, jumlah saham, 18) chronology of share listing, number of shares 109-112
nilai nominal, dan harga penawaran dari awal outstanding, nominal value, and offering price
pencatatan hingga akhir tahun buku serta from the time of the listing to the end of the
nama bursa efek dimana saham Emiten atau reporting year, as well as the name of the
Perusahaan Publik dicatatkan, termasuk stock exchange on which the shares of the
pemecahan saham (stock split), penggabungan Issuer or Public Company are listed, including
saham (reverse stock), dividen saham, saham stock split, reverse stock, share dividend,
bonus, dan perubahan nilai nominal saham, bonus shares, and changes in the shares’ par
pelaksanaan efek konversi, pelaksanaan value, implementation of conversion effects,
penambahan dan pengurangan modal (jika implementation of capital additions and
ada); subtractions (if any);
19) informasi pencatatan efek lainnya selain efek 19) other securities listing information other than 112
sebagaimana dimaksud pada angka 18), yang securities as referred to in 18), which have not
belum jatuh tempo pada tahun buku paling matured in the fiscal year at least including the
sedikit memuat nama efek, tahun penerbitan, name of the securities, year of issue, interest
tingkat suku bunga/imbal hasil, tanggal jatuh rate/yield, maturity date, offering value, and
tempo, nilai penawaran, dan peringkat efek securities’ rate (if any);
(jika ada);
20) informasi penggunaan jasa akuntan publik 20) information on the use of the services of 113
(AP) dan kantor akuntan publik (KAP) beserta public accountant (AP) and public accounting
jaringan/asosiasi/aliansinya meliputi: a) nama firm (KAP) and their networks/associations/
dan alamat; b) periode penugasan; c) informasi allies includes: a) name and address; b)
jasa audit dan/atau non audit yang diberikan; d) assignment period; c) information on audit
biaya jasa (fee) audit dan/atau non audit untuk and/or non-audit services provided; d) audit
masing-masing penugasan yang diberikan and/or non-audit fees for each assignment
selama tahun buku; dan e) dalam hal AP dan given during the fiscal year; and e) in the event
KAP beserta jaringan/asosiasi/aliansinya, yang that appointed AP and KAP and their network/
ditunjuk tidak memberikan jasa non audit, maka association/alliance do not provide non-audit
diungkapkan mengenai informasi tersebut; dan services, such information is disclosed; and
Pengungkapan informasi penggunaan jasa AP information disclosure on the use of AP and
dan KAP beserta jaringan/asosiasi/aliansinya KAP services and their networks/associations/
dapat disajikan dalam bentuk tabel. allies can be presented in the form of table.
21) nama dan alamat lembaga dan/atau profesi 21) name and address of institution and/or 113-114
penunjang pasar modal selain AP dan KAP. profession supporting capital market besides
AP and KAP.
F. ANALISIS DAN PEMBAHASAN MANAJEMEN F. MANAGEMENT DISCUSSION AND ANALYSIS
Analisis dan pembahasan manajemen memuat The management discussion and analysis contains
analisis dan pembahasan mengenai laporan analysis and discusses the financial statements
keuangan dan informasi penting lainnya dengan and other significant information with emphasis
penekanan pada perubahan material yang terjadi on material changes occurring during the reporting
dalam tahun buku, yaitu paling sedikit memuat: period, which at least includes:
1) tinjauan operasi per segmen operasi sesuai 1) operational review for each segment of 139-142
dengan jenis industri Emiten atau Perusahaan operations in line with the business of the
Publik, paling sedikit mengenai: Issuer or Public Company, containing, among
others:
a) produksi, yang meliputi proses, kapasitas, a) production, including process, capacity,
dan perkembangannya; and expansion;
b) pendapatan/penjualan; dan b) income/sales; and
c) profitabilitas; c) profitability;
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2) kinerja keuangan komprehensif yang mencakup 2) a comprehensive analysis on the financial 143-155
perbandingan kinerja keuangan dalam 2 statements that includes the comparison
(dua) tahun buku terakhir, penjelasan tentang between the financial performance in the last
penyebab adanya perubahan dan dampak 2 (two) fiscal years, and the explanation for the
perubahan tersebut, paling sedikit mengenai: causes of the changes as well as the impact of
such changes, including among others:
a) aset lancar, aset tidak lancar, dan total a) current assets, non current assets, and
aset; total assets;
b) liabilitas jangka pendek, liabilitas jangka b) current liabilities, non current liabilities,
panjang, dan total liabilitas; and total liabilities;
c) ekuitas; c) equity;
d) pendapatan/penjualan, beban, laba (rugi), d) income/sales, expenses, profit (loss),
penghasilan komprehensif lain, dan total other comprehensive income, and total
laba (rugi) komprehensif; dan comprehensive gain (loss); and
e) arus kas; e) cash flows;
3) kemampuan membayar utang dengan 3) the solvency by providing the relevant ratios; 156-157
menyajikan perhitungan rasio yang relevan;
4) tingkat kolektibilitas piutang Emiten atau 4) the collectibility of the Issuer or Public 157-158
Perusahaan Publik dengan menyajikan Company by providing the relevant ratios;
perhitungan rasio yang relevan;
5) struktur modal (capital structure) dan kebijakan 5) the capital structure and the management’s 158-161
manajemen atas struktur modal (capital policy for the capital structure and the basis
structure) tersebut disertai dasar penentuan for such policy;
kebijakan dimaksud;
6) bahasan mengenai ikatan yang material untuk 6) description on material commitments for 163
investasi barang modal dengan penjelasan capital goods, along with the explanation on
paling sedikit meliputi: the purpose of such commitments, including:
a) tujuan dari ikatan tersebut; a) objectives of such commitments;
b) sumber dana yang diharapkan untuk b) source of funding to fulfill such
memenuhi ikatan tersebut; commitments;
c) mata uang yang menjadi denominasi; dan c) currencies in which the commitments are
d) langkah yang direncanakan Emiten atau denominated; and
Perusahaan Publik untuk melindungi risiko d) measures planned by the Issuer or Public
dari posisi mata uang asing yang terkait; Company to protect risk from related
foreign currency’s position;
7) bahasan mengenai investasi barang modal 7) description on the investments on capital 163
yang direalisasikan dalam tahun buku terakhir, goods realized within the last reporting year, at
paling sedikit meliputi: least including:
a) jenis investasi barang modal; a) type of capital goods investment;
b) tujuan investasi barang modal; dan b) objectives of capital goods investment;
and
c) nilai investasi barang modal yang c) amount disbursed for the capital goods
dikeluarkan; investment;
8) informasi dan fakta material yang terjadi 8) material information and facts subsequent to 164
setelah tanggal laporan akuntan (jika ada); the accountant’s reporting date (if any);
9) prospek usaha dari Emiten atau Perusahaan 9) business prospect of the Issuer or Public 179-181
Publik dikaitkan dengan kondisi industri, Company related to the conditions in the
ekonomi secara umum dan pasar internasional industry, general economy, and international
disertai data pendukung kuantitatif dari markets, supported with quantitative data
sumber data yang layak dipercaya; from reputable and reliable sources;
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10) perbandingan antara target/proyeksi pada 10) comparison between the targets/projections 164-165
awal tahun buku dengan hasil yang dicapai at the beginning of the financial year and the
(realisasi), mengenai: achieved results (realization), pertaining to:
a) pendapatan/penjualan; a) income/sales;
b) laba (rugi); b) profit (loss);
c) struktur modal (capital structure); atau c) capital structure; or
d) hal lainnya yang dianggap penting bagi d) other aspects considered significant for
Emiten atau Perusahaan Publik; the Issuer or Public Company;
11) target/proyeksi yang ingin dicapai Emiten 11) targets/projections to be realized by the Issuer 164-165
atau Perusahaan Publik untuk 1 (satu) tahun or Public Company for the next 1 (one) year,
mendatang, mengenai: pertaining to:
a) pendapatan/penjualan; a) income/sales;
b) laba (rugi); b) profit (loss);
c) struktur modal (capital structure); c) capital structure;
d) kebijakan dividen; atau d) dividend policy; or
e) hal lainnya yang dianggap penting bagi e) other aspects considered significant for
Emiten atau Perusahaan Publik; the Issuer or Public Company;
12) aspek pemasaran atas barang dan/atau jasa 12) aspect of marketing of the goods and/or 136-138
Emiten atau Perusahaan Publik, paling sedikit services of the Issuer or Public Company, at
mengenai strategi pemasaran dan pangsa least including marketing strategy and market
pasar; share;
13) uraian mengenai dividen selama 2 (dua) tahun 13) description on dividends for the last 2 (two) 165-166
buku terakhir, paling sedikit: fiscal years, including at least:
a) kebijakan dividen, antara lain memuat a) dividend policy, which includes
informasi persentase jumlah dividen yang information on the percentage of
dibagikan terhadap laba bersih; dividends distributed to net profit;
b) tanggal pembayaran dividen kas dan/atau b) date and amount of cash dividend payout
tanggal distribusi dividen non kas; and/or date of non-dividend distribution;
c) jumlah dividen per saham (kas dan/atau c) amount of dividend per share (cash and/
non kas); dan or non-cash); and
d) jumlah dividen per tahun yang dibayar; d) total dividend distributed per year;
Pengungkapan informasi dapat disajikan dalam The information disclosure can be presented in the
bentuk tabel. Dalam hal Emiten atau Perusahaan form of table. In the event that the Issuer or Public
Publik tidak membagikan dividen dalam 2 (dua) Company does not distribute dividends in the last 2
tahun terakhir, maka diungkapkan mengenai hal (two) years, such matter is disclosed.
tersebut.
14) realisasi penggunaan dana hasil Penawaran 14) realization of the use of proceeds of the Public 166
Umum, dengan ketentuan: Offering, under the following provisions:
a) dalam hal selama tahun buku, Emiten a) if during the fiscal year, the Issuer has an
memiliki kewajiban menyampaikan obligation to submit a report on the use
laporan realisasi penggunaan dana, maka of proceeds, the realization of the use of
diungkapkan realisasi penggunaan dana proceeds resulting from a Public Offering
hasil Penawaran Umum secara kumulatif must be disclosed cumulatively until the
sampai dengan akhir tahun buku; dan end of fiscal year; and
b) dalam hal terdapat perubahan
penggunaan dana sebagaimana diatur b) in the event that there is a change in
dalam Peraturan Otoritas Jasa Keuangan the use of proceeds as stipulated in the
tentang Laporan Realisasi Penggunaan Financial Services Authority Regulation
Dana Hasil Penawaran Umum, maka on the Realization Report of the Use of
Emiten menjelaskan perubahan tersebut; Proceeds from a Public Offering, the
Issuer is obliged to explain such changes;
15) informasi material (jika ada), antara lain 15) material information (if any), among others of
mengenai investasi, ekspansi, divestasi, investment, expansion, divestment, merger/
penggabungan/peleburan usaha, akuisisi, acquisition, debt/capital restructuring,
restrukturisasi utang/modal, transaksi Afiliasi, transactions with related parties, transactions
dan transaksi yang mengandung benturan with conflict of interest, which occurred in the
kepentingan, yang terjadi pada tahun buku, reporting year, with the descriptions on:
antara lain memuat:
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a) tanggal, nilai, dan objek transaksi; a) date, value, and object of the transaction; 167-171
b) nama pihak yang melakukan transaksi; b) name of party conducting transaction;
c) sifat hubungan Afiliasi (jika ada); c) nature of the Affiliation (if any);
d) penjelasan mengenai kewajaran transaksi; d) explanation of transaction fairness; and
dan
e) pemenuhan ketentuan terkait; e) fulfillment of relevant provisions;
f) dalam hal terdapat hubungan afiliasi, selain f) in the event that there is affiliation,
mengungkapkan informasi sebagaimana apart from disclosing the information
dimaksud dalam huruf a) sampai dengan as referred to in a) up to e), the Issuer
huruf e), Emiten atau Perusahaan Publik or Public Company also discloses the
juga mengungkapkan informasi: information of:
(1) pernyataan Direksi bahwa transaksi (1) statement from the Board of
afiliasi telah melalui prosedur yang Directors that the affiliate transaction
memadai untuk memastikan bahwa has been carried out through
transaksi afiliasi dilaksanakan sesuai adequate procedures to ensure that
dengan praktik bisnis yang berlaku the affiliated transaction is done in
umum antara lain dilakukan dengan accordance with generally accepted
memenuhi prinsip transaksi yang business practices, among others,
wajar (arms-length principle); dan by complying with the arms-length
principle; and
(2) peran Dewan Komisaris dan komite (2) the roles of the Board of
audit dalam melakukan prosedur Commissioners and the audit
yang memadai untuk memastikan committee in performing adequate
bahwa transaksi afiliasi dilaksanakan procedures to ensure that affiliated
sesuai dengan praktik bisnis yang transactions are carried out in
berlaku umum antara lain dilakukan accordance with generally accepted
dengan memenuhi prinsip transaksi business practices, among others,
yang wajar (arms-length principle); by complying with the arms-length
principle;
g) untuk transaksi afiliasi atau transaksi g) for affiliated transactions or material
material yang merupakan kegiatan transactions which are business activities
usaha yang dijalankan dalam rangka performed to generate business income
menghasilkan pendapatan usaha dan and performed regularly, repeatedly,
dijalankan secara rutin, berulang, dan/atau and/or continuously, explanation of such
berkelanjutan, ditambahkan penjelasan transactions is added that the affiliated
bahwa transaksi afiliasi atau transaksi transactions or material transactions are
material tersebut merupakan kegiatan business activities carried out to generate
usaha yang dijalankan dalam rangka business income and are performed
menghasilkan pendapatan usaha dan regularly, repeatedly, and/or continuously;
dijalankan secara rutin, berulang, dan/atau In the event that such transactions have
berkelanjutan; Dalam hal transaksi afiliasi been disclosed in the annual financial
atau transaksi material dimaksud telah statements, additional information on
diungkapkan dalam laporan keuangan the disclosure reference in the annual
tahunan, ditambahkan informasi mengenai financial statements is added.
rujukan pengungkapan dalam laporan
keuangan tahunan tersebut.
h) untuk pengungkapan transaksi afiliasi h) for disclosure of the affiliate transactions
dan/atau transaksi benturan kepentingan and/or conflict of interest transactions
yang merupakan hasil pelaksanaan which are the result of implementing
transaksi afiliasi dan/atau transaksi affiliate transactions and/or conflict of
benturan kepentingan yang telah interest transactions that have been
disetujui pemegang saham independen, approved by independent shareholders,
ditambahkan informasi mengenai tanggal information on the date of the GMS which
pelaksanaan RUPS yang menyetujui approved such transactions is added;
transaksi afiliasi dan/atau transaksi
benturan kepentingan tersebut;
i) dalam hal tidak terdapat transaksi afiliasi i) in the event that there are no affiliated
dan/atau transaksi benturan kepentingan, transactions and/or conflict of interest
maka diungkapkan mengenai hal tersebut; transactions, such matter is disclosed;
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16) perubahan ketentuan peraturan perundang- 16) changes in the laws and regulations that 173-178
undangan yang berpengaruh signifikan significantly affect the Issuer or Public
terhadap Emiten atau Perusahaan Publik dan Company and their impacts on the financial
dampaknya terhadap laporan keuangan (jika statements (if any); and
ada); dan
17) perubahan kebijakan akuntansi, alasan dan 17) amendments to accounting policies, reasons 178-179
dampaknya terhadap laporan keuangan (jika for such changes, and their impacts on the
ada); financial statements (if any);
G. TATA KELOLA EMITEN ATAU PERUSAHAAN PUBLIK G. GOVERNANCE OF THE ISSUER OR PUBLIC COMPANY
Tata kelola Emiten atau Perusahaan Publik paling The governance of the Issuer or Public Company
sedikit memuat uraian singkat mengenai: includes brief description on at least the following:
1) RUPS, paling sedikit memuat: 1) GMS that at least includes: 214-228
a) Informasi mengenai keputusan RUPS pada a) Information on the GMS resolutions of the
tahun buku dan 1 (satu) tahun sebelum reporting year and of the previous 1 (one)
tahun buku meliputi: year including:
(1) keputusan RUPS pada tahun buku (1) GMS resolutions of the reporting year
dan 1 (satu) tahun sebelum tahun and of the previous 1 (one) year which
buku yang direalisasikan pada tahun are realized in the reporting year; and
buku; dan (2) GMS resolutions of the reporting
(2) keputusan RUPS pada tahun buku dan year and of the previous 1 (one) year
1 (satu) tahun sebelum tahun buku which have not been realized and the
yang belum direalisasikan beserta reasons for not realizing them;
alasan belum direalisasikan; b) in the event that the Issuer or Public
b) dalam hal Emiten atau Perusahaan Publik Company uses an independent party in
menggunakan pihak independen dalam the GMS implementation to calculate the
pelaksanaan RUPS untuk melakukan votes, such matter is disclosed;
perhitungan suara, maka diungkapkan
mengenai hal tersebut;
2) Direksi, paling sedikit memuat: 2) Board of Directors that at least includes: 242-257
a) tugas dan tanggung jawab masing-masing a) duties and responsibilities of each Board
anggota Direksi; of Directors’ member;
Informasi mengenai tugas dan tanggung Information on the duties and
jawab masing-masing anggota Direksi responsibilities of each member of the
diuraikan dan dapat disajikan dalam Board of Directors is described and can
bentuk tabel. be presented in the form of table.
b) pernyataan bahwa Direksi memiliki b) statement that the Board of Directors has
pedoman atau piagam (charter) Direksi; the Board of Directors’ charter;
c) kebijakan dan pelaksanaan frekuensi rapat c) policy and implementation of meeting
Direksi, rapat Direksi bersama Dewan frequency of the Board of Directors’
Komisaris, dan tingkat kehadiran anggota meetings, Board of Directors’ meetings
Direksi dalam rapat tersebut termasuk with Board of Commissioners, and the
kehadiran dalam RUPS; Informasi tingkat attendance of the Board of Directors’
kehadiran anggota Direksi dalam rapat members in such meetings, or GMS shall
Direksi, rapat Direksi bersama Dewan be presented in the form of table.
Komisaris, atau RUPS dapat disajikan
dalam bentuk tabel.
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d) pelatihan dan/atau peningkatan d) training and/or competence development
kompetensi anggota Direksi: of Board of Directors’ members:
(1) kebijakan pelatihan dan/atau (1) training policies and/or competency
peningkatan kompetensi anggota development for members of the
Direksi, termasuk program orientasi Board of Directors, including an
bagi anggota Direksi yang baru orientation program for the newly
diangkat (jika ada); dan appointed members (if any); and
(2) pelatihan dan/atau peningkatan (2) training and/or competency
kompetensi yang diikuti anggota development participated in by the
Direksi dalam tahun buku (jika ada); Board of Directors’ members in the
reporting year (if any);
e) penilaian Direksi terhadap kinerja komite e) the Board of Directors’ assessment on
yang mendukung pelaksanaan tugas the performance of the committee that
Direksi pada tahun buku paling sedikit support the implementation of the Board
memuat: of Directors’ duties for the reporting year
includes:
(1) prosedur penilaian kinerja; dan (1) performance assessment procedure;
and
(2) kriteria yang digunakan seperti (2) the criteria used are performance
capaian kinerja selama tahun buku, achievements during the reporting
kompetensi dan kehadiran dalam year, competence and meetings’
rapat; dan attendance; and
f) dalam hal Emiten atau Perusahaan Publik f) in the event that the Issuer or Public
tidak memiliki komite yang mendukung Company does not have a committee
pelaksanaan tugas Direksi, maka that supports the implementation of the
diungkapkan mengenai hal tersebut. Board of Directors’ duties, such matter is
disclosed.
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3) Dewan Komisaris, paling sedikit memuat: 3) Board of Commissioners that at least includes: 228-242
a) duties and responsibilities of Board of
a) tugas dan tanggung jawab Dewan Commissioners;
Komisaris; b) statement that the Board of
b) pernyataan bahwa Dewan Komisaris Commissioners has the Board of
memiliki pedoman atau piagam (charter) Commissioners’ charter;
Dewan Komisaris; c) policy and implementation of meeting
c) kebijakan dan pelaksanaan frekuensi rapat frequency of the Board of Commissioners’
Dewan Komisaris, rapat Dewan Komisaris meetings, Board of Commissioners’
bersama Direksi dan tingkat kehadiran meetings with Board of Directors and the
anggota Dewan Komisaris dalam rapat attendance of Board of Commissioners’
tersebut termasuk kehadiran dalam RUPS; members in such meetings including
attendance at the GMS;
Informasi tingkat kehadiran anggota Dewan Information on the attendance level of
Komisaris dalam rapat Dewan Komisaris, Board of Commissioners’ members at the
rapat Dewan Komisaris bersama Direksi, Board of Commissioners’ meetings, the
atau RUPS dapat disajikan dalam bentuk Board of Commissioners’ meetings with
tabel. the Board of Directors, or the GMS can be
presented in the form of table.
d) pelatihan dan/atau peningkatan d) training and/or competence development
kompetensi anggota Dewan Komisaris: of Board of Commissioners’ members:
(1) kebijakan pelatihan dan/atau (1) training policies and/or competency
peningkatan kompetensi anggota development for members of the
Dewan Komisaris, termasuk program Board of Commissioners, including
orientasi bagi anggota Dewan an orientation program for the newly
Komisaris yang baru diangkat (jika appointed members (if any); and
ada); dan
(2) pelatihan dan/atau peningkatan (2) training and/or competency
kompetensi yang diikuti anggota development participated in by the
Dewan Komisaris dalam tahun buku Board of Commissioners’ members in
(jika ada); the reporting year (if any);
e) penilaian kinerja Direksi dan Dewan e) performance assessment of the
Komisaris serta masing-masing anggota Board of Directors and the Board of
Direksi dan anggota Dewan Komisaris, Commissioners as well as each member
paling sedikit memuat: of the Board of Directors and the Board of
Commissioners, at least including:
(1) prosedur pelaksanaan penilaian (1) performance assessment procedure;
kinerja; (2) the criteria used are performance
(2) kriteria yang digunakan seperti achievements during the reporting
capaian kinerja selama tahun buku, year, competence and meetings’
kompetensi dan kehadiran dalam attendance; and
rapat; dan (3) assessor; and
(3) pihak yang melakukan penilaian; dan
f) penilaian Dewan Komisaris terhadap f) the Board of Commissioners’ assessment
kinerja Komite yang mendukung on the performance of the Committee
pelaksanaan tugas Dewan Komisaris pada that support the implementation of the
tahun buku meliputi: Board of Commissioners’ duties for the
reporting year includes:
(1) prosedur penilaian kinerja; dan (1) performance assessment procedure;
and
(2) kriteria yang digunakan seperti (2) the criteria used are performance
capaian kinerja selama tahun buku, achievements during the reporting
kompetensi dan kehadiran dalam year, competence and meetings’
rapat; attendance;
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4) Nominasi dan remunerasi Direksi dan Dewan 4) The nomination and remuneration of the Board 266-276
Komisaris, paling sedikit memuat: of Directors and the Board of Commissioners
at least consists of:
a) prosedur nominasi, meliputi uraian singkat a) nomination procedures, including brief
mengenai kebijakan dan proses nominasi descriptions of the policies and processes
anggota Direksi dan/atau anggota Dewan for nominations for the members of
Komisaris; dan the Board of Directors and/or Board of
Commissioners; and
b) prosedur dan pelaksanaan remunerasi b) procedures and implementation of
Direksi dan Dewan Komisaris, antara lain: remuneration for the Board of Directors
and the Board of Commissioners, among
(1) prosedur penetapan remunerasi others:
Direksi dan Dewan Komisaris; (1) remuneration procedure for the
Board of Directors and Board of
(2) struktur remunerasi Direksi dan Commissioners;
Dewan Komisaris seperti, gaji, (2) the remuneration structure of the
tunjangan, tantiem/bonus dan Board of Directors and the Board
lainnya; dan of Commissioners such as salary,
allowances, tantiem/bonus and
(3) besarnya remunerasi masing-masing others; and
anggota Direksi dan anggota Dewan (3) the amount of remuneration for each
Komisaris; Pengungkapan informasi member of the Board of Directors
dapat disajikan dalam bentuk tabel. and of the Board of Commissioners;
The information disclosure can be
presented in the form of table.
5) Dewan pengawas syariah, bagi Emiten 5) The sharia supervisory board, for the Issuer N/A
atau Perusahaan Publik yang menjalankan or Public Company that carries out business
kegiatan usaha berdasarkan prinsip syariah activities based on sharia principles as stated
sebagaimana tertuang dalam anggaran dasar, in the articles of association, at least consists
paling sedikit memuat: of:
a) nama; a) name;
b) dasar hukum pengangkatan dewan b) legal basis of appointment as sharia
pengawas syariah; supervisory board;
c) periode penugasan dewan pengawas c) term of office of sharia supervisory board;
syariah;
d) tugas dan tanggung jawab dewan d) duties and responsibilities of the sharia
pengawas syariah; dan supervisory board; and
e) frekuensi dan cara pemberian nasihat e) frequency and mechanism for providing
dan saran serta pengawasan pemenuhan advice and recommendations as well
prinsip syariah di pasar modal terhadap as supervision of the sharia principles
Emiten atau Perusahaan Publik; fulfillment in the capital market towards
the Issuer or Public Company;
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6) Komite Audit, paling sedikit memuat: 6) Audit Committee that at least includes: 277-293
a) nama dan jabatannya dalam keanggotaan a) names and positions in the committee;
komite;
b) usia; b) age;
c) kewarganegaraan; c) nationality;
d) riwayat pendidikan; d) education;
e) riwayat jabatan, meliputi informasi: e) employment history, including:
* dasar hukum penunjukan sebagai * legal basis of appointment as
anggota komite; member of the committee;
* rangkap jabatan, baik sebagai * concurrent positions, either as the
anggota Dewan Komisaris, anggota Board of Commissioners’ member,
Direksi, dan/atau anggota komite Board of Directors’ member, and/or
serta jabatan lainnya (jika ada); dan committee’s member as well as other
positions (if any); and
* pengalaman kerja beserta periode * work experience along with the term
waktunya baik di dalam maupun di of office in and outside of the Issuer
luar Emiten atau Perusahaan Publik; or Public Company;
f) periode dan masa jabatan anggota Komite f) term of office of Audit Committee’s
Audit; member;
g) pernyataan independensi Komite Audit; g) statement of independence of Audit
Committee;
h) kebijakan dan pelaksanaan tentang h) policy and implementation of Audit
frekuensi rapat Komite Audit dan tingkat Committee’s meeting and the Audit
kehadiran anggota Komite Audit dalam Committee members’ attendance
rapat tersebut; frequency in such meetings;
i) pendidikan dan/atau pelatihan yang telah i) education and/or training participated in
diikuti dalam tahun buku (jika ada); dan within the reporting year (if any); and
j) pelaksanaan kegiatan Komite Audit j) the implementation of the Audit
pada tahun buku sesuai dengan yang Committee’s activities in the reporting
dicantumkan dalam pedoman atau year is in line with those stated in the
piagam (charter) Komite Audit; Audit Committee charter;
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7) komite atau fungsi nominasi dan remunerasi 7) committee or function of nomination and 293-300
Emiten atau Perusahaan Publik, paling sedikit remuneration of the Issuer or Public Company,
memuat: at least consists of:
a) nama dan jabatannya dalam keanggotaan a) names and positions in the committee;
komite;
b) usia; b) age;
c) kewarganegaraan; c) nationality;
d) riwayat pendidikan; d) education;
e) riwayat jabatan, meliputi informasi: e) employment history, including:
(1) dasar hukum penunjukan sebagai (1) legal basis of appointment as
anggota komite; member of the committee;
(2) rangkap jabatan, baik sebagai (2) concurrent positions, either as the
anggota Dewan Komisaris, anggota Board of Commissioners’ member,
Direksi, dan/atau anggota komite Board of Directors’ member, and/or
serta jabatan lainnya (jika ada); dan committee’s member as well as other
positions (if any); and
(3) pengalaman kerja beserta periode (3) work experience along with the term
waktunya baik di dalam maupun di of office in and outside of the Issuer
luar Emiten atau Perusahaan Publik; or Public Company;
f) periode dan masa jabatan anggota komite; f) term of office of committee’s member;
g) pernyataan independensi komite; g) statement of independence of committee;
h) pelatihan dan/atau peningkatan h) education and/or competency
kompetensi yang telah diikuti dalam tahun development participated in within the
buku (jika ada); reporting year (if any);
i) uraian tugas dan tanggung jawab; i) description of duties and responsibilities;
j) pernyataan bahwa telah memiliki j) statement that the charter is present;
pedoman atau piagam (charter);
k) kebijakan dan pelaksanaan frekuensi rapat k) policy and implementation of meeting
dan tingkat kehadiran anggota dalam and the members’ attendance frequency
rapat tersebut; in such meetings;
l) uraian singkat pelaksanaan kegiatan pada l) brief description of the activities
tahun buku; dan implementation within the reporting year;
and
m) dalam hal tidak dibentuk komite m) in the event that no nomination and
nominasi dan remunerasi, Emiten atau remuneration committee is formed, the
Perusahaan Publik cukup mengungkapkan Issuer or Public Company only needs to
informasi sebagaimana dimaksud dalam disclose the information as referred to in
huruf i) sampai dengan huruf l) dan i) up to l) and discloses:
mengungkapkan:
(1) alasan tidak dibentuknya komite; dan (1) reasons for not forming the
committee; and
(2) pihak yang melaksanakan fungsi (2) the party carrying out the nomination
nominasi dan remunerasi; and remuneration function;
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8) komite lain yang dimiliki Emiten atau 8) other committee in the Issuer or Public 300-307
Perusahaan Publik dalam rangka mendukung Company that have been established to
fungsi dan tugas Direksi dan/ atau Dewan assist the functions and duties of the Board of
Komisaris, seperti Komite Nominasi dan Directors and/or the Board of Commissioners,
Remunerasi, mencakup antara lain: such as Nomination and Remuneration
Committee, at least containing information on:
a) nama dan jabatannya dalam keanggotaan a) names and positions in the committee;
komite;
b) usia; b) age;
c) kewarganegaraan; c) nationality;
d) riwayat pendidikan; d) education;
e) riwayat jabatan, meliputi informasi: e) employment history, including:
(1) dasar hukum penunjukan sebagai (1) legal basis of appointment as
anggota komite; member of the committee;
(2) rangkap jabatan, baik sebagai (2) concurrent positions, either as the
anggota Dewan Komisaris, anggota Board of Commissioners’ member,
Direksi, dan/atau anggota komite Board of Directors’ member, and/or
serta jabatan lainnya (jika ada); dan committee’s member as well as other
positions (if any); and
(3) pengalaman kerja beserta periode (3) work experience along with the term
waktunya baik di dalam maupun di of office in and outside of the Issuer
luar Emiten atau Perusahaan Publik; or Public Company;
f) periode dan masa jabatan anggota komite; f) term of office of committee’s member;
g) uraian tugas dan tanggung jawab;
g) description of duties and responsibilities;
h) pernyataan bahwa telah memiliki h) statement that the committee charter is
pedoman atau piagam (charter) komite; present;
i) pernyataan independensi komite; i) statement of independence of committee;
j) kebijakan dan pelaksanaan tentang j) policy and implementation committee’s
frekuensi rapat komite dan tingkat meeting and the committee members’
kehadiran anggota komite dalam rapat attendance frequency in such meetings;
tersebut;
k) pendidikan dan/atau pelatihan yang telah k) education and/or training participated in
diikuti dalam tahun buku (jika ada); dan within the reporting year (if any); and
l) uraian singkat pelaksanaan kegiatan l) brief description of implementation of
komite pada tahun buku; the committee’s activities within the
reporting year;
9) Sekretaris Perusahaan, mencakup antara lain: 9) Corporate Secretary, including: 335-341
a) nama; a) name;
b) domisili; b) domicile;
c) riwayat jabatan, meliputi informasi: c) employment history, including:
* dasar hukum penunjukan sebagai * legal basis of appointment as
Sekretaris Perusahaan; dan Corporate Secretary; and
* pengalaman kerja beserta periode * work experience along with the term
waktunya baik di dalam maupun di of office in and outside of the Issuer
luar Emiten atau Perusahaan Publik; or Public Company;
d) riwayat pendidikan; d) education;
e) pendidikan dan/atau pelatihan yang diikuti e) education and/or training participated in
dalam tahun buku; dan within the reporting year; and
f) uraian singkat pelaksanaan tugas f) brief description of duty implementation
Sekretaris Perusahaan pada tahun buku; of Corporate Secretary within the
reporting year;
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10) Unit Audit Internal, mencakup antara lain: 10) Internal Audit Unit, including: 341-348
a) nama kepala Unit Audit Internal; a) name of the head of Internal Audit Unit;
b) riwayat jabatan, meliputi informasi: b) employment history, including:
* dasar hukum penunjukan sebagai * legal basis of appointment as the
kepala Unit Audit Internal; dan head of Internal Audit Unit; and
* pengalaman kerja beserta periode * work experience along with the term
waktunya baik di dalam maupun di of office in and outside of the Issuer
luar Emiten atau Perusahaan Publik; or Public Company;
c) kualifikasi atau sertifikasi sebagai profesi
audit internal (jika ada); c) qualifications and certifications related to
d) pendidikan dan/atau pelatihan yang diikuti the internal audit profession (if any);
dalam tahun buku; d) education and/or training participated in
e) struktur dan kedudukan Unit Audit Internal; within the reporting year;
f) uraian tugas dan tanggung jawab; e) Internal Audit Unit’s structure and
position;
g) pernyataan bahwa telah memiliki f) description of duties and responsibilities;
pedoman atau piagam (charter) Unit Audit g) statement that the Internal Audit Unit
Internal; dan charter is present; and
h) uraian singkat pelaksanaan tugas unit
audit internal pada tahun buku termasuk h) brief description on the duties execution of
kebijakan dan pelaksanaan frekuensi rapat the internal audit within the reporting year
dengan Direksi, Dewan Komisaris, dan/atau including policies and implementation of
komite audit; meeting frequency with the Board of
Directors, Board of Commissioners, and/
or audit committee;
11) uraian mengenai sistem pengendalian internal 11) description on internal control system 359-361
(internal control) yang diterapkan oleh implemented in the Issuer or Public Company,
Emiten atau Perusahaan Publik, paling sedikit at least including:
mengenai:
a) pengendalian keuangan dan operasional, a) finance and operations control, and
serta kepatuhan terhadap peraturan compliance to other laws and regulations;
perundang-undangan lainnya; dan and
b) tinjauan atas efektivitas sistem
pengendalian internal; dan b) overview of the effectiveness of internal
c) pernyataan Direksi dan/atau Dewan control system; and
Komisaris atas kecukupan sistem c) statement of the Board of Directors
pengendalian internal; and/or Board of Commissioners on the
adequacy of the internal control system;
12) sistem manajemen risiko yang diterapkan oleh 12) risk management system implemented in the
Emiten atau Perusahaan Publik, paling sedikit Issuer or Public Company, including at least:
mengenai: a) overview of the risk management system
a) gambaran umum mengenai sistem in the Issuer or Public Company;
manajemen risiko Emiten atau Perusahaan
Publik; b) type of risks and risk mitigation measures;
b) jenis risiko dan cara pengelolaannya; c) review on the effectiveness of risk
management system in the Issuer or
c) tinjauan atas efektivitas sistem Public Company; and
manajemen risiko Emiten atau Perusahaan d) statement of the Board of Directors and/
Publik; dan or the Board of Commissioners or the
d) pernyataan Direksi dan/atau Dewan audit committee on the adequacy of the
Komisaris atau komite audit atas risk management system;
kecukupan sistem manajemen risiko;
13) perkara penting yang dihadapi oleh Emiten 13) significant cases faced by the Issuer or Public 362
atau Perusahaan Publik, entitas anak, anggota Company, subsidiaries, members of the Board
Direksi dan anggota Dewan Komisaris (jika ada), of Directors and Board of Commissioners (if
antara lain meliputi: any), including, among others:
a) pokok perkara/gugatan; a) principal case/lawsuit;
b) status penyelesaian perkara/gugatan; dan b) case/lawsuit settlement status; and
c) pengaruhnya terhadap kondisi Emiten c) impact on the condition of the Issuer or
atau Perusahaan Publik; Public Company;
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14) informasi tentang sanksi administratif yang 14) information on administrative sanctions 363
dikenakan kepada Emiten atau Perusahaan imposed to the Issuer or Public Company,
Publik, anggota Dewan Komisaris dan Direksi, members of the Board of Commissioners and
oleh otoritas Pasar Modal dan otoritas lainnya the Board of Directors, by Capital Market or
pada tahun buku (jika ada); other authorities within the reporting year (if
any);
15) informasi mengenai kode etik Emiten atau 15) information on the code of conduct of the 369-372
Perusahaan Publik meliputi: Issuer or Public Company, including:
a) pokok-pokok kode etik; a) principles of the code of conduct;
b) bentuk sosialisasi kode etik dan upaya b) form of code of conduct dissemination
penegakannya; dan and means to enforce the code of
conduct; and
c) pernyataan bahwa kode etik berlaku bagi c) statement that the code of conduct
anggota Direksi, anggota Dewan Komisaris, applies to the members of the Board of
dan karyawan Emiten atau Perusahaan Directors, Board of Commissioners, and
Publik; the employees of the Issuer or Public
Company;
16) uraian singkat mengenai kebijakan pemberian 16) brief description of the policy on providing 378-379
kompensasi jangka panjang berbasis kinerja long-term performance-based compensation
kepada manajemen dan/atau karyawan yang to management and/or employees owned by
dimiliki oleh Emiten atau Perusahaan Publik (jika the Issuer or Public Company (if any), including
ada), antara lain berupa program kepemilikan the management stock ownership program
saham oleh manajemen (management stock (MSOP) and/or employee stock ownership
ownership program/MSOP) dan/atau program program (ESOP);
kepemilikan saham oleh karyawan (employee
stock ownership program/ESOP);
Dalam hal pemberian kompensasi berupa In terms of providing compensation in the form
program kepemilikan saham oleh manajemen of a management stock ownership program
(management stock ownership program/ (MSOP) and/or an employee stock ownership
MSOP) dan/atau program kepemilikan saham program (ESOP), the information disclosed at
oleh karyawan (employee stock ownership least consists of:
program/ESOP), informasi yang diungkapkan
paling sedikit memuat:
a) jumlah saham dan/atau opsi; a) total shares and/or options;
b) jangka waktu pelaksanaan; b) duration of implementation;
c) persyaratan karyawan dan/atau c) requirements for eligible employees and/
manajemen yang berhak; dan or management; and
d) harga pelaksanaan atau penentuan harga d) exercise price or determination of
pelaksanaan; exercise price;
17) uraian singkat mengenai kebijakan 17) brief description of the information disclosure 377-378
pengungkapan informasi mengenai: policy regarding:
a) kepemilikan saham anggota Direksi dan a) shares ownership of members of the Board
anggota Dewan Komisaris paling lambat of Directors and Board of Commissioners
3 (tiga) hari kerja setelah terjadinya no later than 3 (three) working days after
kepemilikan atau setiap perubahan the occurrence of ownership or any
kepemilikan atas saham Perusahaan change in ownership of the shares of the
Terbuka; dan Public Company; and
b) pelaksanaan atas kebijakan dimaksud; b) implementation of such policy;
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 519
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Sustaining Stability and Driving Growth
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18) uraian mengenai sistem pelaporan pelanggaran 18) description on the whistleblowing system in 372-376
(whistleblowing system) di Emiten atau the Issuer or Public Company (if any), including,
Perusahaan Publik (jika ada), antara lain among others:
meliputi:
a) cara penyampaian laporan pelanggaran; a) whistleblowing mechanism;
b) perlindungan bagi pelapor; b) protection for whistleblower;
c) penanganan pengaduan; c) report handling;
d) pihak yang mengelola pengaduan; dan d) party managing report; and
e) hasil dari penanganan pengaduan, paling e) results of the report handling, at least
sedikit meliputi: including:
* jumlah pengaduan yang masuk dan * the number of reports received and
diproses dalam tahun buku; dan processed in the reporting year; and
* tindak lanjut pengaduan * report follow-up
Dalam hal Emiten atau Perusahaan In the event that the Issuer or
Publik tidak memiliki sistem pelaporan Public Company does not have a
pelanggaran (whistleblowing system), whistleblowing system, such matter
maka diungkapkan mengenai hal is disclosed.
tersebut.
19) uraian mengenai kebijakan anti korupsi Emiten 19) description of the anti-corruption policy of the 379
atau Perusahaan Publik, paling sedikit memuat: Issuer or Public Company, at least including:
a) program dan prosedur yang dilakukan a) programs and procedures implemented
dalam mengatasi praktik korupsi, balas in handling the practice of corruption,
jasa (kickbacks), fraud, suap dan/atau kickbacks, fraud, bribery and/or gratuities
gratifikasi dalam Emiten atau Perusahaan within the Issuer or Public Company; and
Publik; dan
b) pelatihan/sosialisasi anti korupsi kepada b) anti-corruption training/dissemination
karyawan Emiten atau Perusahaan Publik; to employees of the Issuer or Public
Dalam hal Emiten atau Perusahaan Publik Company; In the event that the Issuer or
tidak memiliki kebijakan anti korupsi, Public Company does not have an anti-
maka dijelaskan alasan tidak dimilikinya corruption policy, the reasons for not
kebijakan dimaksud. having such policy are explained.
20) penerapan atas pedoman tata kelola 20) implementation of Public Company governance 384-393
Perusahaan Terbuka bagi Emiten yang guidelines for Issuers issuing equity-based
menerbitkan efek bersifat ekuitas atau securities or Public Company, including:
Perusahaan Publik, meliputi:
a) pernyataan mengenai rekomendasi yang a) statement of recommendations that have
telah dilaksanakan; dan/atau been implemented; and/or
b) penjelasan atas rekomendasi yang belum b) explanation of recommendations that
dilaksanakan, disertai alasan dan alternatif have not been implemented, with reasons
pelaksanaannya (jika ada). and alternatives for their implementation
(if any).
Pengungkapan informasi dapat disajikan dalam The information disclosure can be presented in the
bentuk tabel. form of table.
H. TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN H. SOCIAL AND ENVIRONMENTAL RESPONSIBILITY OF
EMITEN ATAU PERUSAHAAN PUBLIK ISSUER OR PUBLIC COMPANY
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1) Informasi yang diungkapkan dalam bagian 1) Information disclosed in the social and √
tanggung jawab sosial dan lingkungan environmental responsibility section is a
merupakan Laporan Keberlanjutan Sustainability Report as referred in the
(Sustainability Report) sebagaimana dimaksud Financial Services Authority Regulation
dalam Peraturan Otoritas Jasa Keuangan Number 51/POJK.03/2017 on Implementation
Nomor 51/POJK.03/2017 tentang Penerapan of Sustainable Finance for Financial Services
Keuangan Berkelanjutan bagi Lembaga Jasa Institutions, Issuers, and Public Companies,
Keuangan, Emiten, dan Perusahaan Publik, including at least:
paling sedikit memuat:
a) penjelasan strategi keberlanjutan; a) explanation of sustainability strategy;
b) ikhtisar aspek keberlanjutan (ekonomi, b) an overview of (economic, social, and
sosial, dan lingkungan hidup); environmental) sustainability aspects;
c) profil singkat Emiten atau Perusahaan c) a brief profile of the Issuer or Public
Publik; Company;
d) penjelasan Direksi; d) explanation from the Board of Directors;
e) tata kelola keberlanjutan; e) sustainable governance;
f) kinerja keberlanjutan; f) sustainability performance;
g) verifikasi tertulis dari pihak independen, g) written verification from an independent
jika ada; party, if any;
h) lembar umpan balik (feedback) untuk h) feedback sheet for readers, if any; and
pembaca, jika ada; dan
i) tanggapan Emiten atau Perusahaan Publik i) response of the Issuer or Public Company
terhadap umpan balik laporan tahun to the previous year’s report feedback;
sebelumnya;
2) Laporan Keberlanjutan sebagaimana dimaksud 2) Sustainability Report as referred to in 1) √
pada angka 1), harus disusun sesuai Pedoman shall be prepared in accordance with the
Teknis Penyusunan Laporan Keberlanjutan Technical Guidelines for the Preparation of a
(Sustainability Report) Bagi Emiten dan Sustainability Report for Issuers and Public
Perusahaan Publik sebagaimana tercantum Companies as stipulated in Attachment II
dalam Lampiran II yang merupakan bagian which is an integral part of this Financial
tidak terpisahkan dari Surat Edaran Otoritas Services Authority Circular Letter;
Jasa Keuangan ini;
3) informasi Laporan Keberlanjutan (Sustainability 3) information on the Sustainability Report in 1) √
Report) pada angka 1) dapat: can be:
a) diungkapkan pada bagian lain yang a) disclosed in other relevant sections
relevan di luar bagian tanggung jawab outside the social and environmental
sosial dan lingkungan, seperti penjelasan responsibility, such as the Board of
Direksi terkait Laporan Keberlanjutan Directors’ explanation on the Sustainability
diungkapkan dalam bagian terkait Laporan Report disclosed in the section related to
Direksi; dan/atau the Board of Directors’ Report; and/or
b) merujuk pada bagian lain di luar bagian b) referred to other sections outside the
tanggung jawab sosial dan lingkungan social and environmental responsibility
dengan tetap mengacu pada Pedoman while still referring to the Technical
Teknis Penyusunan Laporan Keberlanjutan Guidelines for the Preparation of
(Sustainability Report) Bagi Emiten Sustainability Reports for Issuers and
dan Perusahaan Publik sebagaimana Public Companies as stipulated in
tercantum dalam Lampiran II yang Attachment II which is an integral part of
merupakan bagian tidak terpisahkan dari this Financial Services Authority Circular
Surat Edaran Otoritas Jasa Keuangan ini, Letter, such as profiles of the Issuer or
seperti profil Emiten atau Perusahaan Public Company;
Publik;
4) Laporan Keberlanjutan (Sustainability 4) The Sustainability Report as referred to in 1) is √
Report) sebagaimana dimaksud pada angka an inseparable part of the Annual Report but
1) merupakan bagian yang tidak terpisahkan can be presented separately from the Annual
dari Laporan Tahunan namun dapat disajikan Report;
secara terpisah dengan Laporan Tahunan;
Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 521
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Mendorong Pertumbuhan Performance Highlights Management Report Corporate Profile
Sustaining Stability and Driving Growth
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Page
5) Dalam hal Laporan Keberlanjutan disajikan 5) In the event that the Sustainability Report is √
secara terpisah dengan Laporan Tahunan, presented separately from the Annual Report,
informasi yang diungkapkan dalam Laporan the information disclosed in the Sustainability
Keberlanjutan dimaksud harus: Report shall:
a) memuat seluruh informasi sebagaimana a) consist of all the information as referred
dimaksud pada angka 1); dan to in 1); and
b) disusun sesuai Pedoman Teknis b) be prepared in accordance with the
Penyusunan Laporan Keberlanjutan Technical Guidelines for the Preparation
(Sustainability Report) Bagi Emiten of a Sustainability Report for Issuers
dan Perusahaan Publik sebagaimana and Public Companies as stipulated in
tercantum dalam Lampiran II yang Attachment II which is an integral part of
merupakan bagian tidak terpisahkan dari this Financial Services Authority Circular
Surat Edaran Otoritas Jasa Keuangan ini; Letter;
6) Dalam hal Laporan Keberlanjutan disajikan 6) In the event that the Sustainability Report is √
secara terpisah dengan Laporan Tahunan, presented separately from the Annual Report,
maka dalam bagian tanggung jawab sosial the social and environmental responsibility
dan lingkungan memuat informasi bahwa section shall include explanation that
informasi mengenai tanggung jawab sosial dan information on social and environmental
lingkungan telah diungkapkan dalam Laporan responsibility has been disclosed in the
Keberlanjutan yang disajikan secara terpisah Sustainability Report which is presented
dari Laporan Tahunan; dan separately from the Annual Report; and
7) Penyampaian Laporan Keberlanjutan 7) Submission of the Sustainability Report which √
(Sustainability Report) yang disajikan secara is presented separately from the Annual
terpisah dengan Laporan Tahunan harus Report must be submitted together with the
disampaikan bersamaan dengan penyampaian submission of the Annual Report.
Laporan Tahunan.
I. LAPORAN KEUANGAN TAHUNAN YANG TELAH I. AUDITED ANNUAL FINANCIAL STATEMENTS √
DIAUDIT
Laporan keuangan tahunan yang dimuat dalam The audited financial statements incorporated into
Laporan Tahunan disusun sesuai dengan Standar the Annual Report are prepared in line with the
Akuntansi Keuangan di Indonesia dan telah diaudit Financial Accounting Standards in Indonesia as
oleh Akuntan. Laporan keuangan dimaksud memuat audited by the Accountant. The financial statements
pernyataan mengenai pertanggungjawaban atas include a statement on the responsibility on the
laporan keuangan sebagaimana diatur dalam financial statements as stipulated in laws and
peraturan perundang-undangan di sektor Pasar regulations in the Capital Market sector on the
Modal yang mengatur mengenai tanggung jawab Board of Directors’ Responsibility for the financial
Direksi atas laporan keuangan atau peraturan statements or in laws and regulations in the Capital
perundang-undangan di sektor Pasar Modal yang Market sector on periodic reports of Securities
mengatur mengenai laporan berkala Perusahaan Companies in the event that the Issuer is a
Efek dalam hal Emiten merupakan Perusahaan Efek; Securities Company; and
dan
J. SURAT PERNYATAAN ANGGOTA DIREKSI DAN J. STATEMENT FROM MEMBERS OF THE BOARD OF 432-433
ANGGOTA DEWAN KOMISARIS TENTANG TANGGUNG DIRECTORS AND BOARD OF COMMISSIONERS ON
JAWAB ATAS LAPORAN TAHUNAN THEIR RESPONSIBILITY FOR THE ANNUAL REPORT
Surat pernyataan anggota Direksi dan anggota Statements from the members of the Board of
Dewan Komisaris tentang tanggung jawab atas Directors and Board of Commissioners on the
Laporan Tahunan disusun sesuai dengan format responsibility for the Annual Report are prepared
Surat Pernyataan Anggota Direksi dan Anggota in accordance with the format of Statements from
Dewan Komisaris tentang Tanggung Jawab atas Members of the Board of Directors and Board of
Laporan Tahunan sebagaimana tercantum dalam Commissioners on Responsibilities for the Annual
Lampiran yang merupakan bagian tidak terpisahkan Report as stipulated in the Attachment which is
dari Surat Edaran Otoritas Jasa Keuangan ini. an integral part of this Circular Letter of Financial
Services Authority.
522 PT Bank Artha Graha Internasional Tbk • Laporan Tahunan 2025
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Annual Report 2025 • PT Bank Artha Graha Internasional Tbk 523
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Page 524
Page 525
PT BANK ARTHA GRAHA INTERNASIONAL Tbk
DAFTAR ISI / TABLE OF CONTENTS
Hal / Pages
LAPORAN AUDITOR INDEPENDEN / INDEPENDENT AUDITORS’ REPORT i–v
LAPORAN POSISI KEUANGAN / STATEMENTS OF FINANCIAL POSITION 1–2
LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF LAIN/ 3–4
STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE
INCOME
LAPORAN PERUBAHAN EKUITAS / STATEMENTS OF CHANGES IN 5
EQUITY
LAPORAN ARUS KAS / STATEMENTS OF CASH FLOW 6
CATATAN ATAS LAPORAN KEUANGAN / NOTES TO FINANCIAL 7 – 170
STATEMENTS
Page 526
KANAKA PURADIREDJA, SUHARTONO
oilFI'' Branch Jakarta Pusat
Firm Licence No. 567/KM.t / 20t9
Wisma Bumiputera, 12'n Ftoor
J[. Jend. Sudirman Kav. 75, Setiabudi
Jakarta 12910
?.6? - ?7 5224587 F.62 - 27 5?24587
E. nexiasudirman@nexia.id
www'nexia.co.id
laponn Auditor lndependen Ind#ndent Auditos' REort
kt ofi7 4 /s.uuy AU.y o7 /0126 -7 n /m / ?f,26
Kepada Yth, lo:
Pan Pemegang Saham, (omisaris dan Direksi fhe SharehoHea Commissrbners and hfrectors of
PT Bank Artfta Gnha IntemasionaL Tbk Pf Bank Artha Graha Intemasional fb*
Opini Opinion
Kami tetah mengaudit laporan keuangan PT Bank Artha Graha lle haw audid the accompanying finanaal statemenB of
IntemasionaL Tbk ("BanK) tedampir, yang terdiri dari laponn PT Eank Ardta Graln InamasionaL lbk (the .Bank). which
posisi keuangan tanggal 31 Desember 2025, *tLa [aporan laba comprix tlte statement of financial position as at December
rugi dan penghasilan komprehensif [ain, laponn perubahan 31, 2025, and the statemenE of profrt or loss and other
ekuitas dan laporan arus kas untuk tahun yang benkhir pada comprchensiw income changes in equity and cash flows for
tanggat tersebut, serta catatan atas laponn keuangan, the year ended, and notus to the financial statemeng,
termasuk informasi kebijakan akuntansi ruteriaL inctuding nahial accounting poliqr infurmation.
Menurut opini kami, laponn keuangan terlampir menyajikan In our opinioa the accompanying frnancial statemen8
secara wajar, datam semua hat yang matedal posisi tanngan pr*rX hirly. in all naErial resryA. the finanaal position
PT Bank Artha Graha IntemasionaL Ibk tanggat 31 Desember of Pf Bank Aftha Graha Intemasional, lbk as at hecenber 31,
2O?5, serh kinerja keuangan dan arus kas unfuk tahun yang 2025, and tlrcir financial peiomance and cash flotys {or the
berakhir pada bnggat tersebut, sesuai dengan Standar lear endd, in accotdance vith fndonesian Financial
Akuntansi Keuangan di Indonesia- Actounting Standards-
Basis 0pini Basis far 0pinion
Kami melaksanakan audit kami berdasartan Standar Audit yang lle conducd our audit in accordane yith Sbndards on
ditetapkan ol.eh Institut Akuntan Pubtik Indonesh. Tanggung Auditing ubblishd by the fndonsian Institute of Certified
jawab kami menurut standar tersebut diuraikan lebih lanjut htblic AceounbnB. Our responibilities under those
datam paragraf Tanggung Jawab Auditor brhadap Audit atas sbndads ale fttrilnr describd in the Auditors'
Laponn Keuangan tedampir pada laporan kami. l(ami Raponibilitia for tfie Audit of the acconpanying Financial
independen terhadap Bank berdasarkan ketentran etita yang SAEmenE paragraph of our reprt We are independent of
retevan datam audit kami atas laporan keuangan di Indoneia, the Eank in accordane vith the ethical rquircnenb that are
dan kami tetah memenuhi tanggung llwab etika lainnya rclevarrt to our audit of tle finarcial sbtenent in Indonesia,
berdasarkan ketenUan tersebuL l(ami yakin bahwa bulrti audit and re have fulfilld our otlpr ethical ruponibilities in
yang tetah kami peroteh adatah cuhp dan @at untuk accordance uith the rqtirencnB- lle blieve that the
menyediakan suatu basis bagi opini audit kami. audit evidene *e haye obtaind is sufrcient and appropiate
to provide a basis for our opinion.
Ha[ Audit Utama KqAudit llatfrr
Hat audit utama adalah hal-hal yang, menurut pertimbangan Kqr audit matbrs arc tho* matfuR that in our professional
profesionat kami, merupakan hat yang pating sigffikan dalam judqrent rere of nnst ignifrcane in our audit of the
audit kami atas laporan keuangan perbde hni. ilal-hat financial sbhmenB of the cunent peiod. lhese matters
tersebut disampaikan datam konteks audit lami atas laporan ren addrM in the conErt of our audit of the financial
keuangan secara keseturuhan, dan dalam merumuskan opini sbfufirenE as a rholc, and in forning our opinion thereon,
kami atas laporan keuangan tertaiL kami tidak menyatakan and *e do mt proide a xpaab opinion on these matters.
suaui opini terpisah atas hal aufit utama terebul
Hat audit utama yang teridentifikasi ddam audit kami flc kq audit nnt&r identrfrietl in our audit is outtined below.
dijabarkan di bawah ini.
i FonuuorFtnus
infomation visit M.uia.com
I Jakarta Pusat I Jakarti Earat I Jrkarta Setatan I lledan I Surrbayr I Semarang I
Page 527
KANAKA PURADIREDJA, SUHARTONO
o[Fi''
Pc{hibngan cadangan penurunan nilri atas pinjanan yang Calculation of ellouana br inpairrrEot on loans
aibcrikan
ScDagaimana diungkaptan dalam Catatan 13 tenbng pinFman As disclod n b
oE 13 rqadiag toans the accomryning
yang dib€ritan atas tapoGn leuangan terlampir, pada tanggat frnancial stabnenb. as of Oecenber 31. 2025, the Eank has
31 Desember 2O?5, Bank telah mengakui pinjaman yang Ecogt icd tlE loans amountirg to Rp9.792.435 nillion and
diberilan sebGar Rp9.792.435 juta dan tetah menghitung has calqhtithe allouance br inpairnent losses oo loa|s
cadangan lerugian penurunan nilai atas pinjanEn yang anounting tu Rt315,665 nillio,r.
diberikan s€b€sar Rp315.665 juta-
Peftitungan cadangan penurunan nitai atas ginjannn yang Cakulatioo of allotance bt inpaiment of loans is calcuhbd
diberikan dihitung oleh manajenen nenggunakar nEtod€ by ,narpgE rrerrt asiog the Er$cted Ctdrt lost nethod in
Kerugian Kiedit Ebpektasian s6uai dengan PS X 109. accodaoce dth mlK 109, 'FitEncial h6trunentt".
"Insbumen (euangan'.
Pendekatan yang digunalan dalam menghiung cadangan App{oad, usd in alcalating alloua0ce for inpairnent:
penurunan nilai:
. Penitaian Secan Individuat . Indiid,ralA$ctsrnerrt
Bank menghitung ke,ugian Hit ekpektasian secara lhe Eaok calalabs the cxqctd crdit loss indio'dually
individual dengan membandingkan antara nilai t ]catat by anpaing tJE canying anount of the loan vith the
pinjaman yang diberikan dengan nilai kini dari arus kas prwnt valae of the future cash flows expeeted to be
masa dcpan y.ng dihanplan ditcrima otch Bant baik ,v.ivti by thc Bank both oigioating hon prinobal
yang bersumber dari p€mbayar.n polol dan/atau bunga, aod/or inErst Nlt eog as Etl as cash flous hon the
maupun arus kas dari penjuatan Fminan. untul pinjaman nle of guanots, fot loans ,hid, has a tignifrcant
yang diberikan yang memitih nitai culup sigdfikan da,l nhe and theE is objrtie evibnce of inpairment.
terdapat bukti objektif penurumn nitai.
. Penitaian Secae (olektif . Coll*tit'eAss€ssnent
Bank menghitung kerugian Hit ebpektasian secara flE Bank calcuhtes the expecbd credit losses
kotektif menggunalan r*nik sbtisdAl hed yang using sAtistical-based bchniques that use
menggunalan bebempa parameter utama, antara lain, scral nain parameErs. aoong other, prubabitiEl of
probability of dehult loss giwo dehult dan erryre at default t6s gino 6ault and exposue at dehult, hr
default untuk pinjaman yaBg diberilan yang tidat tqns br fiich tltqe is no objetire eideqce of
terdapat bukti objektif p€nurunan nilai d.n pinjaman i,npin Eot aod ldns that uin objectirc evideoce of
yang dibedkan lang terdapat bukti objeltif penurunan inpninent but not ignifrant
nilai namun tidak bemilai signifikan.
Perhitrngan cadangan penurunan nitai atas pinjarEn yang hlathtion of allo*aoce for inpirment of loans is a najor
diberikan merupakan hat audit utanu larena bEamya nitai aadit nalbt kaus lhe canyiDg anount of loans and thei
tercatat atas pinjaman yang diberikan dan penilaiannya dwnent ,quir6 sbnificarrt iranagE nent judgment and
meme ukan pertimbangan signifitan rEnaFmen serta tle cakuhtia us $tinDbs and asamptiot s that hae
perhitungannya menggunakan Etinasi dan asrnrsi lang high a,rcerbi,ru rtid, cwld harc a macrial inpad on the
memitih tetidakpastian yang tinggi yang dapat bedampal ht kb froancial sbhnco6.
materiat terhadap laporan keuangan Banl.
Tanggapan audit aE5 hat adit utama ktdit tapta b kq .dit t rrtbts
xami melakukan pro!€du. audit atas hat ini hrnasul: ttb harc petbmd the fouoying pacdues to addEss this
kq audit t,atbc
. Ilenahami dan menguji pengerdatian yang relry .tas c Uo&trd ad & Ptcfirrt contob oret the
identifikasi atas pinjaman yang telah mengalani identifiation of l@ns that hae signifrcan y incteased
peningtatan risiko hedit secara signifikan atau crdtt tisk ot sho, obJectite eidaoce of inpairo@nt
menunjukkan bukti objeltif pcnurunan oihi.
. Metakukan uji petik atas pinjaman yang dibcrilan dan . Condact a srr$ng & on l@ns aDd enbaE tvhethel
mengeratuasi apakah trdapat p€ningkatan tisilo l@dit thce is a significant incrws in crdit titk or theE is
secara signifikan atau tedapat bukti owtif
penurunan &jf,l'ti},e diden e of inpain E rt and compare the results
nilai dan membandingtan hasitlryd dengan penilaian t ilh rranagernerr{s ,. .avt
manajemen.
-ii-
Page 528
o Nexia
KP5
o l4enitai lecukupan penyisihan penurunan nilai aB .
KANAKA PURADIREDJA, SUHARTONO
A5,f5s dre adqua.y of the atlouance fot impairmcnt on
pinjaman yang mengalami p€rf nglatan risiko Hit lMrrs lhat haw a tigrrifrcant incEa* in credit isk or
seGrd signifilan atau t dapat bulti objektif penurunan thee is oWiE eridcnce of itnpairment by exanining
nilai d.ng.n mcmeriba bail jumtah dan *alhr arus lr bolh thc anannt aod tining of fuatc cash flo*s uscd by
nasa depan yang digumtan ol€h Bant dalam the Ban* io calalating ihpairment losses.
perhihrngan kerugian penurunan nilai.
. Menitai metodotogi dan asumsi yang digunakan dalam . Assging the nethodologr and assunptions used in
menghibrng kerugian kedit elspektasian !€cara kolektif, cakaLh:ng erpectun odit lotset collectiwly. including
termasul pen€ntuan ppbabiliry of dehatt lots gi@n tutunining the prdabib'y of dehalt lost gt'En default
default dan exposre at dehuk hl n'f,,,^lxrran arrd ery'uE at dehalt and E formiog recakahtion.
pefiitungan ulang.
Hat tain Uhcr ffificr
LapoBn keuangan PT Banl Artha Graha IntemarionaL Tbk llre froancial stabmenb of Pf Eank Aiha Graha
tanggat 31 D6emb€r An24 diaudit otrh auditor independen IoEmaeb,ta{ lb* as of 0€enbt i|. 2024 audited by other
lain dengan opini najar tanpa nodifi*Gian dalam laporan indcqndent audibr vid, unnodifid opinion
No. 007w/1.o4o9/Au.7/o7/71tu1/7/tn/m?5 tanggal ttu- N104ns@/AU-1//O7/1 1tuy1Arr/2025 dad t arch
26 l.iarct 2025- 26. m25-
Infurmari hir Odrcr infonztion
Manajemen bertanggung jawab atas informasi tain. Infornasi lhnageoreft * tw@nsibk for dE other infotmation. Ihe
tain tcrdiri dari informasi y.ng trrcantrm d.tim taponn otlar inlonatioo comprisa thc inbrmation included in the
tahunan, tetapi tidak termasuk lapo]an leoangan dan [apor.n annual ,eprt bttt d6 not iodude lhe frnanciat statenents
auditor lami. laporan tahunan dihar.plan alan ters€dia bagi rwtt the@n . lhe an ral Eport is erpected
and ou aadibr"
kami setetah tanggal laporan audibr ini. b b na* anihble to as afu tire daa of this auditor,s
Eptt
opini kami atas laporan keuangan tidal m€oc.lup infofinasi lrtf opinion oo lhe frEncial stabnenE does not cover the
[ain, dan oteh karena itu. kami tidal meoyataLn bertuk odEt irrfunnatibn and tte iA oot qpEss any lbtm assurance
keyahnan apapun abs infornusi lain tersehrt. corEluion dreten.
Sehubungan dengan audit lami atas laporan lanangan, In conndh'on ilh ot r atdit of the financial tbtemenb, our
tan99un9 jawab kami adatah untlk rle b.ca informasi tain E pontibrw it to rcd lhe other iobrmation rdentified abow
yang teridentifikasi di a6, Jika ter!€dia dan, dalam dpo it baooa avaihble aDd. in doing tq codder yhether
metakanakannya, mempertimbangLn apatah illformGi tain thc ott et iofot ratioo is ,rreElially ioconsisteit ith the
mengandung ketidakkonsisbnrian material dengan lapo].n frnaDciat tt"Eirenb or oar koowtedge obahed in the audit
keuangan atau p€mahaman yaq kami pero{eh selanu audil or othet||iy anea6 to b nabiauy nisstabd.
atau o€noandung lBatahan penyajhn nateriaL
(etika kami menbaca [aporan tahunan, jika tard tlhe,, E Ed aont@l Eptt if *e coDdade that thee is a
menyimputlan bahwa terdapat suat! lesatdlan penfajian ,rraterial ,iisAw drereia *e aE rqrird to
material di dalannya, lami diharustan urltut corrrnanicab tlE ,talter to dr@ draqd rith gorenaD@
mengomunikasikan hat teEebut tepada pihal yang and bb aryopriab acti@n in accoda,rce vith Sbndads oo
bertanggung jarrdb .tas tata kelola dan mengambil tindalan Auditing esbtlisM by the Iodonesian Innitub of Certified
tepat berdGar*an Standar Audit yang dibtaplan oleh Instiurt hrlrlic Ac@unAn6.
Akuntan Pubtik Indonesia-
T.nggung Jarab Lan.jarcn dan Pih.l yarg B.It oggung laptoibflitis of fl.rrqeMrrt and lhoe Onrgd ith
Jarab rtas T.ta ldoh tEh.d.p lrDor.n Xal.ng.n GoJerrat G bt tlE firznchl Stuaprrb
l4an+nen Mnggung jaEb atas p€nyugrn ndan lrarEgene rt is t6pr6ifu br the prepaDtioo and bir
penyajian wajar laporan lanangan terlampir tersebut s€5uai prwnbtrbo of the aeeonpanying frMncial stateneqE io
dengEn Standar Al(rntansi Xeuan9n di Indonesia, dan abs ac@tdance dth lodooesian financiat Accout ting Sbndardt
pengendatian irtemal yang dirnggap perfu ot€h nan+m€n aod for such intu nal contol as nanagenent de&nnines is
urtrl memunghnlan penlusulBn laporan leuangan lang o€e$ary to euble the preryDtion of frnancial ttatenents
b€bas dari l€salahan penyajian natrrial bait yang disebablan lhat aE fie lton naEriat Dissbboan4 lallq, due to
oteh kecurangan maupun le.atahan. freud ot eiot
o.Lm paryuqrn n lapor.n lqEng.n Urlanpir, nunaimor
bertanggung janab untuk nrnilai lemampuan Eart dalam oranageflrent is for aswiog the Eank ability to
mempertahankan kelangsungan usahanya, nEngungkapkan, eontinue at a gaing concem, disclosing, as adieable, hatturs
sesuai dengan kondisinya. tiat-hal yang berlaitan dengan Elad b goit g corrcefi and usirrg th€ going concem batis of
kelangsungan usaha, dan nenggun.kan basis ahrnbnsi accwntirq urrless nanagcn ent eithet inte4ds b liquidate the
Page 529
o Nexia
KPS
ketangsungan usaha, kecuali manajemen memitih intensi
KANAKA PURADIREDJA, SUHARTONO
Eank or to ceas operatiotg, or has no ralistic albmatiye but
untuk metiluidasi 8anl atau nenghentikan op€rdsi, atau to do so-
tidak memitih attematif yang reatistis s€lain
rndaksanalannya.
Pihak yang bertanggung jawab atas tata ketota b€rbnggung fhosc charyd vith gotemance aE responible for overseeing
jawab untuk menganasi proes pelaporan feuangan Banl. lhe Bank frnanoial Epotting processet.
Tanggung Jawsb Arditor ttrhad.p Audit atas L.poran ,adibt/s l6poasibititi$ for the Audtt of Finaocial
Keuangan *affi
Tujuan kami adatah untuk memperoteh keyahnan rrcnadai Ar obletit6 aE b obain tusonable assunnce aboat
tcntang apakah laporan kcuangan tcrlanpi. sccara ,rMret tiE acconpaning finarcial sbtancnE ,s a yhole are
kes€luruhan b€bas dari tesatahan penyajian materiaL bail Ae fion naEriat misstabnenL whethe, due to haud or
yang dis€babkan oteh kecu,angan nraupun lesalahan, dan eno, and to iitue an auditot/s ppott that includes our
untuk menerbitlan taponn auditor lang mencalcrp opini kami. opinion. ReatoDable asstance is a high level of assurance
keyakinan memadai rErupalan suat! tingtat lryatinan htt is not a gtaranbe lhat an audit conducd in accotdance
tinggi, namun bukan merupakan suatu jaminan bahwa audit ,ith Sbnhrd on Auditiog yiu abralli deteet a naterial
yang ditaksanakan berdasarlan Standar Audit alan s€lafu nissbE rEt t *lpo it en'sb- flissbbnenb can arise fron
mendeteksi kesalah.n penyajian m:tErial letila h.t ter5ebut {raud or eow and are ansiM nabrial if. individaa y or in
ada. Xesatahan penyajian &pat disebablan o{eh l(eomrlgan Ihe aggrqaE tlrq coad Easo@btf b ext &td tu iofluence
maupun kesatahan dan dianggap materiat iika, bait s€ca.a tite cotonic decisions of usert bken on the basis of thete
individual maupun secara agregat, dapat diebpektasilan a ccoi, pa nln ng frna n cia I stzb fi e nts.
secara wajar akan mempengaruhi keputusan ekonomi ying
diambit oteh pengguna berdaarkan laporan kananqan
tertampir tersebut
Sebagai bagian dari suatu audit b€rdasa an Standd tudit, Ai part of an audit htd on the Auditing Statdads. tre
kami meneraplan pertinbangn proftsionat dan cxlto's ptof$brral jadgircrrt and naintain profetsional
mempertahankan sleptisisme proftsionat selaru audiL Xami skeplioio tlrrouqhout the audit. Ye dbo:
juga;
o l.{engidentifikasi dan merilri risilo tesalahan penSajian . Identiry and assess lhe isk of naterial nissbteneDt of
material atas laponn keuangon terlampir, bait yang the acconpanyiog fimnciat sbtenent vhelhcr caused
disebabkan oteh kecuranga maupun lesalahan, b1t fiaud or enor. design and irnpleroent audit procdues
mendesain dan rrclabanakan prosedur audit yang tfiat aE ,6pota'E b ure tisb. And obtain sufficient
responsif tertadap risiko t rsebuL Sert n ftFroleh ary@priab audft si&nce to ptovtde a batis fot our
bukti audit yang cukup dan tepat untrk menyediakan opinion. nE risk of not detecting a nateial
basis bagi opini kami. Risito ti&k terdetEkinya nistbbt EDt dae to fraud is higher than that caused by
kesatahan penyajian matedat yang disebabkan ote.tr enor, fuause fiaud nay inwh,e collusion. forgery,
kecurangan tebih tinggi dari lang disebabkan oleh onfus:on nisE esdbtioos. or thc oQride of intehal
kesalahan. larena keorrdngan fupat melibitlon kotlsi, cot lol
pemalsuan. penghilangan s€cara rngaF, pcmftaar
salah, atau pengabaian peagendalian inemal
. liemperoleh suat p€mahaman tentang pengendalian . Obbin an undecbnding of intemal cot ttol rclevdnt to
intemal yang relevan derqan audit untul mendesail tlte aadrt in odet to design aadit procedues that are
prosedur audit yang tepat sesuai dengan kondisinya, atpopdaE in the orcunsboces. but not for the puryose
tetapi bukan urtrk tujuan Denydtakan opini atas of exy$ing an opit ion on dre efredireness of the Bank
ke€fuktivitasan pengendatian int mat Bank- inbflral conAoL
. tlenger.lxasi ketepatan febiFfaa ahrlltairsi yang . Enluab tlE apfrogriaboas of tlrc acountittg policies
digun.kafl se,ta keuajiban €stim6i aluntansi dan ud aid tlE acaunting 6tirnatiot o igatiot s and
p€ngungkapan terlait yang dibuat oleh nunajemen- EhAi ditctosaE nade by management
. llenyimpullan ketepatan penggunaan basis ahrrtansi . Coiclrrde on the afrropriabnest of managenen(s use the
kelangsungBn usaha oteh manajemen dan, berdasarla[ golng Lbnem basls of aca mtlng and, basd on the
bukti audit yang diperoteh, apalah terdapat saUr audit eidene obtaind. thetl4r a nateniat anceftainty
ketidakpostian materiat lang t .lait dengan p€ristiwa exisb Elad b etr'e'& or coiditions tlat may cast
atau kondisi yang dapat rooryebablan leraguan ignifr@nt dubt o,, tlE gaak abiw to coothue as a
signifilan atas kemampuan Eanl untul mqrpeatahantar going concern. ff re condade that a nabrial uncetbinty
kelangsungan usahanya. Xetika tami mcoyinpultan exit8. ,e aE tqtritd to drau attent'on in our auditot s
bahwa terdapat suatu letidalpastian materiaL kami Eptt to dte relad disclosures in the acmnpanying
diharuskan unuk menaril perhathn dalrm laporan financial sfunarB or, if such dtsclotuEs are
-iv-
Page 530
o Nexia
KPS
auditor kami ke pengungkapan terlait dalam lapordn
lesangan tertampir atau, jila pengunglapan terscbut
KANAKA PURADIREDJA, SU HARTONO
inadqrab, to oodily out opinion- Our conclusions are
basd on the audit evidence obbioed up to the date of
tilak memadai, harus menentrkan aDakah pertu untlk our auditot/s rqot HoTEEL firttre ereoB or conditions
nemodifikasi opini kami. ksimpulan lani didasa*an nay cause thc hnk to c!,/sc to cootinuc as a going
pada bukti audit yang diperoteh hingga tanggat taporan concenl
audit kani. l{anun, peristiwa atau kondisi masa depar
dapat menyebabkan Bank tidak dapat mempertahanla4
letangsungan usaha-
. Mengevaluasi p€nyajian, stuktllf, dan isi laporan . Evaluab tJE oEaA preseDbtioo, stuctre and conte1t
keuangan tedampir s€card kes€txruhan, termasut of tlre acconrynyiog fimncial stzteaeob, inctuding the
pengunglapannya, dan apalah laporan leuangan ditdotat6. and *hcdpr the accompanying finanabl
tertampir menceminlan tIansabi d.n p€ristirva yang tbteiEn6 Epr*ot llre anMing bansctions aDd
mendasarinya dengan suatu cara yang rEncapai eDnb in a manner that achieyes hir presentah'on.
penyajian wajar.
(ami mengomunikasilan kepada pihat yang bcrtanggung tle connuniab *ith those charged tyith governance
jawab atas tata leloL mengenai, antara lain, Juang lingkup tqadrhg aotong olher rrratte/5 lhe plannd scope and tining
dan saat yang dircncanakan atas audit, serta temuan audit of tiE andit atvt tigDifrcant aadit frnhhg' including any
signifikan, termasuk setiap detrsiensi sigffikan dalam ignifiant d6cbnci6 in inbmal conttol that we identity
pengenda[ian intema[ lEng tedde.tifikdi obh lani selama duiog ur audiL
audit.
Kami juga memberikan ruatu pmyataan kepada pihak yang Ye also prw*le lhotc charyd vith goyemance *ith a
bertanggung jawab atas tata kctola bah*a lami tcLah salerent thrt tE hdQ conptied uith Elcvant cthical
mematuhi ketentuan etika yang relevan mengenai ,Wirerrora rqarding indryndence. atd b connunicate
indep€ndensi, dan mengomunitasilan seluruh hubungan, serta vid, drerD all rclatiottships and ot rer natteg that may
hat-hat tain yang dianggap secard wdar berpeogaruh tefiadap reasral* be dparglrt b br oo our i Wrrdence, and
independensi kami, danjika rel€van. pergEDanan t rl(ait. nlnn apy'icablc, rclad safeguards.
Dad haL-hat yang dilomunitasitan tepada pihat yang Froo, lhe maltu6 commaniabd *ith those charged mth
bertanggung jawab atas tata ketota. (ami menent kan hat-hat gotenan@. *c deE mirre lhoe matters that,rerc of most
tersebut yang pating signifilan dalam audit atas laporan signifrance in the audit of the acconqni\g frnancial
keuangan tedampir periode hni dan oleh larenany. rnenjadi tbbtDcn8 of de canent Fn'd and aE therc{ore the key
hal audit utama- Kami menguraikan hat audit ubma dalam atdit t Elbts. ye d6ctib the Drattert in oar auditot s
laporan auditor kami, kruati peraturan perundang-udangan ,Wn aok lau o, tryulatid, p.ettfu pttblic disctosure
metarang pengungkapan plblil terbng hat tersefut ata.t abrt thc ,Datbr or rhco. iD ext en€ly Drc o'Earrrstanco. ,e
ketika, dalam kondisi yang sangat jarang t d.rdi, fami *b@irE tlEt a iptbr shqu not b coonunicad io our
menenbrkan bahwa ruatu hal tidal boleh dikomunitasilan ,ap,t fuaus lhc adEEc drnsquenars of doit g so wuld
dalam lapordn lami karena kons€kuensi nerugitan dari EaeDabl! b errycd to outbeigh the Nblic inteEst
mengomunikasitan hat teEebut akan diebpeldasilan secara bnefr'B of sudt ammnicatioo-
najar m€tebihi nanfaat kepeitingan publil abs tomunikasi
ters€buL
XA A(^ PURAOIRTDJA, SUHARTOIIO
norus Da€ti, sE., At-. xt--q-tTJd;Tii., cFL, c cp., Asrlil cpl
llomor Izin Atltntan Publil ilo. AP. 0126
Lierre of htblic A@unbnt llo. AP. 0126
Jalarta, 30 aret 2026 / llarch 3l), n26
Ref : m7 1 /3 -040p / AU.7 /07 / 0726-1/ 7 / 2026
lfr
Elklffi#fhE
ffi.Tffi
ffiitffi
ffiffi
Page 531
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
ASET ASSETS
Kas 4, 43 480.015 769.354 Cash
Giro pada Bank Indonesia 5, 43 2.311.415 3.024.920 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 6, 43 270.451 349.430 Current accounts with other banks – net
Penempatan pada Bank Indonesia Placements with Bank Indonesia and
dan bank lain 7, 43 2.445.816 2.177.464 other banks
Efek-efek 8, 43 8.939.788 8.501.562 Marketable securities
Wesel ekspor 43 - 166.681 Export bills
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 9, 43 147.459 976.063 agreement to resell
Tagihan derivatif 10, 43 332 48 Derivative receivables
Kredit yang diberikan – setelah dikurangi Loans – net allowance for
cadangan kerugian penurunan nilai pada impairment losses as of December 31, 2025
31 Desember 2025 dan 2024 masing- masing and 2024 amounting to Rp315,665 and
sebesar Rp315.665 dan Rp531.907 13, 43 9.476.770 10.073.572 Rp531,907, respectively
Pendapatan bunga yang masih akan diterima 11, 43 272.255 253.265 Accrued interest receivables
Biaya dibayar di muka 12 124.804 122.810 Prepaid expenses
Tagihan akseptasi 14, 43 - 166.025 Acceptance receivables
Penyertaan saham 15, 44 6 6 Investment in shares of stock
Aset tetap – setelah dikurangi akumulasi Fixed assets - net of accumulated
penyusutan pada 31 Desember 2025 dan 2024 depreciation as of December 31, 2025
masing-masing sebesar Rp290.865 and 2024 amounting to Rp290,865 and
dan Rp254.892 16 2.150.330 2.123.376 Rp254,892, respectively
Aset takberwujud – bersih 17 30.616 25.487 Intangible assets – net
Agunan yang diambil alih – bersih 18 351.587 808.883 Foreclosed asset – net
Aset pajak tangguhan 23b 261.873 229.681 Deferred tax assets
Aset lain-lain 18, 43 310.301 357.766 Other assets
JUMLAH ASET 27.573.818 30.126.393 TOTAL ASSETS
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-1-
Page 532
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 19, 43 240.572 115.621 Obligations due immediately
Simpanan nasabah 20, 36, 43 22.652.514 23.890.773 Deposit from customers
Simpanan dari bank lain 21, 43 147.764 452.454 Deposits from other banks
Liabilitas efek yang dijual dengan Securities sold under agreement
janji dibeli kembali 22 - 499.281 to repurchase liabilities
Liabilitas derivatif 10, 43 340 - Derivative liabilities
Liabilitas akseptasi 14, 43 - 166.682 Acceptance liabilities
Utang pajak 23a 18.015 15.189 Taxes payable
Bunga masih harus dibayar 24, 43 37.710 35.100 Accrued interest payable
Liabilitas imbalan pasca kerja 26b 99.912 99.151 Post employments benefit liabilities
Pinjaman subordinasi 27, 43 200.000 200.000 Subordinated loan
Liabilitas lain-lain 25, 43 375.870 312.446 Other liabilities
JUMLAH LIABILITAS 23.772.697 25.786.697 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Rp110,88 Share capital - Rp110.88 (full amount)
(nilai penuh) per saham par value per share
- Modal dasar – 52.310.000.000 saham - Authorized 52,310,000,000 shares
- Modal ditempatkan dan disetor penuh – - Issued and fully paid 20,223,412,907
20.223.412.907 saham pada tanggal shares as December 31, 2025 and 2024
31 Desember 2025 dan 2024 28 2.242.372 2.242.372
Tambahan modal disetor 29 415.285 415.285 Additional paid-in capital
Revaluasi aset tetap 16 1.412.618 1.379.822 Revaluation surplus of fixed assets
Pengukuran kembali program imbalan Remeasuremet of defined benefits
pasti setelah dikurangi pajak 70.423 78.699 program after tax
Keuntungan dari perubahan nilai
aset keuangan yang diukur pada nilai wajar Gain on changes in value of financial
melalui penghasilan komprehensif lain assets at fair value through other
dikurangi pajak 8f 5.832 1.407 comprehensive income after tax
Saldo laba (rugi) (345.409) 222.111 Retained earnings (loss)
JUMLAH EKUITAS 3.801.121 4.339.696 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 27.573.818 30.126.393 TOTAL LIABILITIES AND EQUITY
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-2-
Page 533
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
PENDAPATAN (BEBAN) OPERASIONAL OPERATING INCOME (EXPENSES)
Pendapatan bunga 30, 38 1.699.766 1.646.064 Interest income
Beban bunga 31, 38 (966.395) (735.995) Interest expense
Pendapatan bunga – bersih 733.371 910.069 Interest income – net
Pendapatan operasional lainnya Other operating income
Pendapatan administrasi dan komisi lainnya 386.236 117.264 Other administrative and commission income
Keuntungan atas penjualan efek-efek 8 80.856 53.289 Profits from the sale of securities
Pendapatan provisi dan komisi 9.409 35.168 Fees and commission income
Keuntungan (kerugian) dari transaksi mata uang Gain (loss) from foreign exchange
asing – bersih (122) 10.628 transactions – net
Pendapatan operasional lainnya 79.031 141.236 Other operating income
Jumlah pendapatan operasional lainnya 555.410 357.585 Total other operating income
Beban operasional lainnya Other operating expenses
Beban tenaga kerja 32, 38 (291.887) (297.599) Employee expenses
Beban operasi 33, 38 (939.473) (537.212) Operational expenses
Beban umum dan administrasi 34 (158.654) (160.550) General and administrative expenses
Kerugian penurunan nilai aset keuangan dan Impairment loss on financial and
non keuangan – bersih 35 (481.647) (75.026) non-financial assets – net
Jumlah beban operasional lainnya (1.871.661) (1.070.387) Total other operating expenses
LABA (RUGI) OPERASIONAL (582.880) 197.267 PROFIT (LOSS) FROM OPERATIONS
BEBAN NON OPERASIONAL 36 (15.929) (7.512) NON-OPERATING EXPENSES
LABA (RUGI) SEBELUM PAJAK
PENGHASILAN (598.809) 189.755 PROFIT (LOSS) BEFORE INCOME TAX
BEBAN (MANFAAT) PAJAK PENGHASILAN INCOME TAX EXPENSES (BENEFIT)
Pajak tangguhan 23b 31.289 (37.281) Deferred tax
LABA (RUGI) TAHUN BERJALAN (567.520) 152.474 PROFIT (LOSS) FOR THE CURRENT YEAR
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-3-
Page 534
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN (lanjutan) COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Surplus revaluasi aset tetap 16 32.796 - Revaluastion surplus of fixed assets
Pengukuran kembali program imbalan pasti 26 (10.217) 21.141 Remeasurement of defined benefits program
Pajak penghasilan terkait 23b 1.941 (4.017) Related income tax
Sub jumlah 24.520 17.124 Sub total
Pos yang akan direklasifikasi ke laba rugi : Items that will be reclassified to profit or loss:
Perubahan nilai wajar efek-efek melalui Changes in fair value of securities through
komprehensif lain 8f 5.463 (1.154) other comprehensive income
Pajak penghasilan terkait 23b (1.038) 219 Related income tax
Sub jumlah 4.425 (935) Sub total
JUMLAH PENGHASILAN 28.945 16.189 TOTAL COMPREHENSIVE INCOME
KOMPREHENSIF TAHUN BERJALAN FOR THE YEAR
JUMLAH LABA (RUGI) KOMPREHENSIF (538.575) 168.663 TOTAL COMPREHENSIVE PROFIT (LOSS)
LABA (RUGI) PER SAHAM DASAR BASIC EARNINGS (LOSS) PER SHARE
(Rupiah penuh) 37 (28,06) 7,54 (full Rupiah amount)
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak The accompanying Notes to Financial Statements form an integral part of the Financial
terpisahkan dari Laporan Keuangan secara keseluruhan Statements taken as a whole
-4-
Page 535
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Keuntungan
dari perubahan
nilai aset keuangan
yang diukur pada
nilai wajar melalui Pengukuran
penghasilan kembali
komprehensif lain program
Modal saham dikurangi pajak/ imbalan pasti
-ditempatkan Gain on setelah
dan disetor changes in value dikurangi pajak/
penuh/ Surplus of financial assets Remeasurement Saldo laba
Share capital Tambahan revaluasi aset/ fair value through of defined (rugi)/
Authorized modal disetor/ Revaluation at other benefits Retained
Catatan/ issued and Additional surplus of fixed comprehensive program after earnings Jumlah ekuitas/
Notes fully paid paid in capital assets income after tax tax (losses) Total equity
Saldo per 01 Januari 2024 2.242.372 415.285 1.379.822 2.342 61.575 69.637 4.171.033 Balance as of January 01, 2024
Laba tahun berjalan 37 - - - - - 152.474 152.474 Profit for the current year
Penghasilan komprehensif lain - - - (935) 17.124 - 16.189 Other comprehensive income
Saldo per 31 Desember 2024 2.242.372 415.285 1.379.822 1.407 78.699 222.111 4.339.696 Balance as of December 31, 2024
Rugi tahun berjalan 37 - - - - - (567.520) (567.520) Loss for the current year
Penghasilan komprehensif lain - - 32.796 4.425 (8.276) - 28.945 Other comprehensive income
Saldo per 31 Desember 2025 2.242.372 415.285 1.412.618 5.832 70.423 (345.409) 3.801.121 Balance as of December 31, 2025
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan secara keseluruhan The accompanying Notes to Financial Statements for an integral part of the Financial Statements taken as a whole
-5-
Page 536
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
LAPORAN ARUS KAS STATEMENTS OF CASH FLOW
Untuk Tahun yang Berakhir Tanggal 31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
CASH FLOWS FROM OPERATING
ARUS KAS DARI AKTIVITAS OPERASI ACTIVITIES
Penerimaan bunga 1.690.186 1.754.389 Receipts of interest
Pembayaran bunga (963.785) (727.588) Payment of interest
Pembayaran beban tenaga kerja (301.343) (285.651) Payment of personal expenses
Pembayaran beban umum dan administrasi (113.263) (160.437) Payment of general and administrative expenses
Pembayaran beban operasional (432.933) (238.254) Payment of operating expenses
Pembayaran beban non-operasional Payment of non-operating
lainnya – bersih (17.519) (7.505) expenses – net
Arus kas sebelum perubahan dalam aset dan Cash flow before changes in operating assets
liabilitas operasi (138.657) 334.954 and liabilities
Penurunan (penambahan) aset operasi: Decrease (increase) in operating assets:
Kredit yang diberikan 651.568 1.547.833 Loans
Aset lain-lain 10.422 151.325 Other assets
Wesel ekspor 166.681 (34.818) Export Bills
Penambahan (penurunan) liabilitas operasi: Increase (decrease) in operating liabilities:
Liabilitas segera 19 124.951 19.910 Liabilities due immediately
Simpanan nasabah 20 (1.238.259) 3.259.072 Deposit from customer
Simpanan dari bank lain 21 (304.690) 115.496 Deposit from other banks
Liabilitas efek yang dijual dengan janji dibeli Liabilities of securities sold under
kembali 22 (499.281) 499.281 repurchased agreement
Beban akrual dan liabilitas lain-lain 62.028 (62.030) Accrued expenses and other liabilitites
Kas bersih diperoleh dari (digunakan untuk) Net cash provided from (used in)
aktivitas operasi (1.165.237) 5.831.023 operating activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTMENT
ACTIVITIES
Hasil penjualan aset tetap 16 564 5.929 Proceeds from sale of fixed assets
Perolehan aset takberwujud 17 (33.584) (13.889) Acquisition of intangible assests
Pembelian efek-efek - bersih (420.199) (2.729.681) Purchase of marketable securities – net
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreement
kembali 9 828.604 (850.594) to resell
Perolehan aset tetap 16 (45.056) (25.707) Acquisition of fixed assets
Kas bersih diperoleh dari (digunakan untuk) Net cash provided from (used in)
aktivitas investasi 330.329 (3.613.942) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN - - ACTIVITIES
KENAIKAN (PENURUNAN) KAS DAN INCREASE (DECREASE) CASH AND CASH
SETARA KAS (834.908) 2.217.081 EQUIVALENTS
Pengaruh perubahan kurs mata uang asing 21.490 27.391 Effect of foreign currency exchange rate changes
KAS DAN SETARA KAS AWAL TAHUN 6.321.257 4.076.785 CASH AND CASH EQUIVALENTS
AT THE BEGINNING OF YEAR
KAS DAN SETARA KAS AKHIR TAHUN 5.507.839 6.321.257 CASH AND CASH EQUIVALENTS
AT THE END OF YEAR
Cash and cash equivalents at the end of
Kas dan setara kas terdiri dari: year consist of:
Kas 4 480.015 769.354 Cash
Giro pada Bank Indonesia 5 2.311.415 3.024.920 Current accounts with Bank Indonesia
Giro pada bank lain 6 270.593 349.519 Current account with other banks
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other
yang jatuh tempo dalam 3 bulan dari banks that will mature within 3 months
tanggal akuisisi 7 2.445.816 2.177.464 from the date acquisition
Jumlah 5.507.839 6.321.257 Total
Catatan atas Laporan Keuangan terlampir yang merupakan bagian yang tidak terpisahkan The accompanying Notes to Financial Statements form an integral part of the
dari Laporan Keuangan secara keseluruhan Financial Statements taken as a whole
-6-
Page 537
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan informasi umum a. Establishment and general information
PT Bank Artha Graha Internasional Tbk (“Bank”) PT Bank Artha Graha Internasional Tbk (“the Bank”)
semula didirikan dengan nama PT Inter-Pacific initially was established under the name of PT Inter-
Financial Corporation berdasarkan Akta No. 12 tanggal Pacific Financial Corporation based on Deed No. 12
7 September 1973 dan Akta Perubahan No. 26 tanggal dated September 7, 1973 and Amendment Deed No. 26
13 Desember 1974 yang dibuat di hadapan Bagijo, S.H, dated December 13, 1974 which made in front of Bagijo,
pengganti dari Eliza Pondaag, S.H, Notaris di Jakarta. S.H, substitute notary of Eliza Pondaag, S.H, Notary in
Anggaran Dasar Bank tersebut telah disahkan oleh Jakarta. The Bank’s Articles of Association was
Menteri Kehakiman Republik Indonesia berdasarkan approved by the Ministry of Justice of the Republic of
Surat Keputusan No.Y.A.5/2/12 tanggal 3 Januari 1975 Indonesia in its Decision Letter No.Y.A.5/2/12 dated
dan telah didaftarkan dalam Buku Register di Kantor January 3, 1975 and has been registered in the Register
Pengadilan Negeri Jakarta di bawah No.119 dan No.120, Book of Jakarta District Court Office under No.119 and
keduanya tanggal 11 Januari 1975, serta telah No.120, both dated January 11, 1975, and was published
diumumkan dalam Berita Negara Republik Indonesia in the State Gazette of the Republic of Indonesia No.6
No.6 Tambahan No.47 tanggal 21 Januari 1975. Supplement No.47 dated January 21, 1975.
Anggaran Dasar Bank telah mengalami beberapa kali The Bank's Articles of Association have undergone
perubahan, terakhir dengan Akta No.16 tertanggal several changes, most recently with the Deed No.16
13 November 2020, dibuat di hadapan Mochamad Nova dated November 13, 2020, made before Mochamad
Faisal S.H, M.Kn, Notaris di Jakarta, akta mana telah Nova Faisal S.H, M.Kn, Notary in Jakarta, which deed
memperoleh persetujuan dari Menteri Hukum dan Hak has obtained approval from the Minister of Law and
Asasi Manusia Republik Indonesia berdasarkan Human Rights of the Republic of Indonesia based on
Keputusan No.AHU-0076681.AH.01.02 tanggal Decree No.AHU-0076681.AH.01.02 dated November
17 November 2020 dan pemberitahuan perubahan 17, 2020 and the notice of amendment to the articles of
anggaran dasar tersebut telah diterima dan dicatat dalam association has been received and recorded in the
database Sistem Administrasi Badan Hukum database of the Administrative System of legal entities
Kementerian Hukum dan Hak Asasi Manusia Republik of the Ministry of Law and Human Rights of the
Indonesia, sebagaimana termuat dalam Surat tertanggal Republic of Indonesia, as contained in the Letter dated
17 November 2020 No.AHU-AH.01.03-0408169, telah November 17, 2020 No.AHU-AH.01.03-0408169, has
didaftarkan dalam Daftar Perseroan No.AHU- been registered in the Company's Register No.AHU-
0191841.AH.01.1 1 tanggal 17 November 2020. 0191841.AH.01.1 1 dated November 17, 2020.
Sesuai dengan Pasal 3 Anggaran Dasar Bank, ruang According to Article 3 of the Bank’s Articles of
lingkup kegiatan Bank adalah melakukan kegiatan usaha Association, the Bank’s scope of activities is to engage
sebagai bank umum sesuai dengan Undang-Undang dan in general banking services in accordance with
peraturan yang berlaku. prevailing Laws and regulations.
Bank memulai operasi komersial sebagai lembaga The Bank started its commercial activities as a non-bank
keuangan bukan bank pada bulan Januari 1975, financial institution in January 1975, and then engaged
selanjutnya melakukan operasi komersial sebagai bank in general banking services dated February 24, 1993
umum pada tanggal 24 Februari 1993 berdasarkan Surat based on Decision Letter of the Ministry of Finance of
Keputusan Menteri Keuangan Republik Indonesia the Republic of Indonesia
No.176/KMK.017/1993, perizinan tersebut diubah No.176/KMK.017/1993, the license changed due to
dengan terlaksananya penggabungan usaha (merger) merger of PT Bank Artha Graha into PT Bank Inter-
PT Bank Artha Graha ke dalam PT Bank Inter-Pacific Pacific Tbk which obtained an effective statement from
Tbk yang mendapatkan pernyataan efektif dari Badan the Capital Market and Financial Institution
Pengawas Pasar Modal dan Lembaga Keuangan Supervisory Agency (Bapepam and LK) in Letter of
(Bapepam dan LK) berdasarkan Surat Ketua Bapepam Bapepam and LK Chairman No.S-769/PM/2005 dated
dan LK No.S-769/PM/2005 tanggal 13 April 2005, serta April 13, 2005, and obtained approval from Bank
memperoleh persetujuan Bank Indonesia berdasarkan Indonesia in Decision Letter of Bank Indonesia
Surat Keputusan Gubernur Bank Indonesia Governor No.7/32/KEP.GB1/2005 dated June 15, 2005
No.7/32/KEP.GB1/2005 tanggal 15 Juni 2005 tentang about Granting Merger Approval of PT Bank Artha
Pemberian Izin Penggabungan Usaha (merger) Graha into PT Bank Inter-Pacific Tbk. The license of PT
PT Bank Artha Graha ke dalam PT Bank Inter-Pacific Bank Inter-Pacific Tbk was changed based on Decision
Tbk. Izin usaha PT Bank Inter-Pacific Tbk diubah Letter of Bank Indonesia Governor
berdasarkan Surat Keputusan Gubernur Bank Indonesia No.7/49/KEP.GBI/2005 dated August 16, 2005
No.7/49/KEP.GBI/2005 tanggal 16 Agustus 2005 regarding The Change of Business License on behalf of
tentang Perubahan Izin Usaha Atas Nama PT Bank PT Bank Inter-Pacific Tbk become PT Bank Artha
Inter-Pacific Tbk menjadi Izin Usaha Atas Nama Graha Internasional Tbk.
PT Bank Artha Graha Internasional Tbk.
-7-
Page 538
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan informasi umum (lanjutan) a. Establishment and general information (continued)
Kantor Pusat Bank terletak di Gedung Artha Graha, The Bank’s Head Office is located at Artha Graha
Kawasan Niaga Terpadu Sudirman, Jalan Jenderal Building, Sudirman Commercial Business District,
Sudirman Kav. 52-53, Jakarta Selatan. Bank memiliki Jalan Jenderal Sudirman Kav. 52-53, South Jakarta.
kantor pusat operasional, kantor cabang, kantor cabang The Bank has operational head office, branches, sub
pembantu, kantor kas, Anjungan Tunai Mandiri (ATM) branches, cash offices, Automatic Teller Machines
sebagai berikut (tidak diaudit): (ATM) as follows (unaudited):
2025 2024
Kantor pusat operasional 1 1 Operational head office
Kantor cabang 30 31 Branches
Kantor cabang pembantu 30 33 Sub branches
Kantor fungsional 1 - Functional office
Mobile terminal - 1 Mobile terminal
Anjungan Tunai Mandiri (ATM) 153 157 Automatic Teller Machines (ATM)
Kantor cabang, kantor cabang pembantu, kantor kas, Branch offices, sub-branch offices, cash offices,
payment point dan ATM berlokasi di berbagai pusat payment points and ATMs are located in various
bisnis yang tersebar di seluruh Indonesia, antara lain, di business centers spread throughout Indonesia,
DKI Jakarta, Jawa Barat, Banten, Jawa Tengah, Jawa including, in DKI Jakarta, West Java, Banten, Central
Timur, Bali, Sumatera Utara, Sumatera Selatan, Riau, Java, East Java, Bali, North Sumatra, South Sumatra,
Kepulauan Riau, Jambi, Kepulauan Babel, Lampung, Riau, Riau Islands, Jambi, Babel Islands, Lampung,
Kalimantan Timur, Kalimantan Barat, Kalimantan East Kalimantan, West Kalimantan, South Kalimantan,
Selatan, Sulawesi Selatan, Sulawesi Utara, Sulawesi South Sulawesi, North Sulawesi, Southeast Sulawesi,
Tenggara, Kupang, Maluku Utara Ternate, Maluku- Kupang, North Maluku Ternate, Maluku-Ambon.
Ambon.
b. Penawaran Umum Saham Bank b. Public Offering of the Bank’s Shares
Pada tanggal 10 Juli 1990, Bank memperoleh On July 10, 1990, the Bank obtained an effective
pernyataan efektif dari Ketua Badan Pengawas Pasar statement from the Chairman of the Capital Market
Modal (Bapepam) berdasarkan Surat Supervisory Agency (Bapepam) in its Letter
No. SI-124/SHM/MK.10/1990 untuk melakukan No. SI-124/SHM/MK.10/1990 to conduct Initial Public
Penawaran Umum Saham Perdana kepada masyarakat Offering of 5,000,000 shares with par value of Rp1,000
sejumlah 5.000.000 saham dengan nilai nominal (full Rupiah amount) per share that was 20% of paid-up
Rp1.000 (Rupiah penuh) per saham yang merupakan capital. On August 23, 1990, the shares were listed on
20% dari modal yang ditempatkan. Pada tanggal 23 the Jakarta Stock Exchange and Surabaya Stock
Agustus 1990, saham tersebut masing-masing Exchange, respectively. On April 19, 1999, the Surabaya
dicatatkan pada Bursa Efek Jakarta dan Bursa Efek Stock Exchange approved the Bank’s application to
Surabaya. Pada tanggal 19 April 1999, Bursa Efek delist its shares in the Surabaya Stock Exchange.
Surabaya menyetujui permohonan Bank untuk
membatalkan pencatatan saham Bank di Bursa Efek
Surabaya.
Pada tanggal 24 September 1999, Bank memperoleh On September 24, 1999, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam berdasarkan statement from the Chairman of Bapepam in its Letter
Surat No. S-1761/PM/1999 untuk melakukan No. S-1761/PM/1999 to conduct Limited Public Offering
Penawaran Umum Terbatas (PUT) I kepada para (LPO) I to its shareholders with Pre-emptive Rights of
pemegang saham dalam rangka penerbitan Hak 9,625,000,000 Seriess B shares with par value of Rp15
Memesan Efek Terlebih Dahulu (HMETD) sejumlah (full Rupiah amount) per share and offering price of
9.625.000.000 saham seri B dengan nilai nominal Rp15 Rp100 (full Rupiah amount) per share. On September
(Rupiah penuh) per saham dan harga penawaran Rp100 27, 1999, these shares were listed in the Jakarta Stock
(Rupiah penuh) per saham. Pada tanggal 27 September Exchange.
1999, saham tersebut telah dicatatkan pada Bursa Efek
Jakarta.
-8-
Page 539
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank’s Shares (continued)
Pada tanggal 17 April 2007, Bank memperoleh On April 17, 2007, the Bank obtained an effective
pernyataan efektif dari Ketua Badan Pengawas Pasar statement from the Chairman of Capital Market and
Modal dan Lembaga Keuangan (Bapepam dan LK) Financial Institution Supervisory Agency (Bapepam and
berdasarkan Surat No. S-1746/BL/2007 untuk LK) in its Letter No. S-1746/BL/2007 to conduct LPO II
melakukan PUT II kepada para pemegang saham dalam to its shareholders with Pre-emptive Rights of
rangka penerbitan HMETD sejumlah 840.007.286 840,007,286 shares with par value of Rp110.88 (full
saham dengan nilai nominal Rp110,88 (Rupiah penuh) Rupiah amount) per share and offering price of Rp115
per saham dan harga penawaran Rp115 (Rupiah penuh) (full Rupiah amount) per share. On May 2, 2007, these
per saham. Pada tanggal 2 Mei 2007, saham tersebut shares were listed in the Indonesia Stock Exchange.
telah dicatatkan pada Bursa Efek Indonesia.
Pada tanggal 1 Desember 2008, Bank memperoleh On December 1, 2008, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK statement from the Chairman of Bapepam and LK in its
berdasarkan Surat No. S-8684/BL/2008 untuk Letter No. S-8684/BL/2008 to conduct LPO III to its
melakukan PUT III kepada para pemegang saham dalam shareholders with Pre-emptive Rights of 2,695,025,224
rangka penerbitan HMETD sejumlah 2.695.025.224 shares with par value of Rp110.88 (full Rupiah amount)
saham dengan nilai nominal Rp110,88 (Rupiah penuh) per share and offering price of Rp111.00 (full Rupiah
per saham dan harga penawaran Rp111,00 (Rupiah amount) per share. On January 7, 2009, these shares
penuh) per saham. Pada tanggal 7 Januari 2009, saham were listed in the Indonesia Stock Exchange.
tersebut telah dicatatkan pada Bursa Efek Indonesia.
Pada tanggal 5 Desember 2012, Bank memperoleh On December 5, 2012, the Bank obtained an effective
pernyataan efektif dari Ketua Bapepam dan LK statement from the Chairman of Bapepam and LK in its
berdasarkan Surat No. S-13878/BL/2012 untuk Letter No. S-13878/BL/2012 to conduct LPO IV to its
melakukan PUT IV kepada para pemegang saham dalam shareholders with Pre-emptive Rights of 4,513,198,014
rangka penerbitan HMETD sejumlah 4.513.198.014 shares with par value of Rp110.88 (full Rupiah amount)
saham dengan nilai nominal sebesar Rp110,88 (Rupiah per share and offering price of Rp111.00 (full Rupiah
penuh) per saham dan harga penawaran sebesar amount) per share. On December 21, 2012, these shares
Rp111,00 (Rupiah penuh) per saham. Pada tanggal were listed in the Indonesia Stock Exchange.
21 Desember 2012, saham tersebut telah dicatatkan pada
Bursa Efek Indonesia.
Pada tanggal 23 November 2016, Bank memperoleh On November 23, 2016, the Bank obtained an effective
pernyataan efektif dari Kepala Eksekutif Pengawas statement from the Chief Executive of the Capital Market
Pasar Modal Otoritas Jasa Keuangan berdasarkan Surat Supervisory Financial Services Authority based on the
No. S-682/D.04/2016 untuk melakukan PUT V kepada Letter of No. S-682/D.04/2016 to conduct a PUT V to
para pemegang saham dalam rangka penerbitan shareholders for the issuance of Pre-emptive Rights of
HMETD sejumlah 2.707.918.808 saham dengan nilai 2,707,918,808 shares with a par value of Rp110.88 (full
nominal sebesar Rp110,88 (Rupiah penuh) per saham Rupiah) per share and an exercise price of Rp111.00
dan harga pelaksanaan sebesar Rp111,00 (Rupiah (full Rupiah) per share.
penuh) per saham.
Bank secara bersamaan menerbitkan Waran Seri I The Bank simultaneously issued Seriess I Warrants
sebanyak 4.513.198.013 saham dimana 6 (enam) saham totaling 4,513,198,013 shares of which 6 (six) shares
hasil pelaksanaan HMETD melekat 10 (sepuluh) Waran resulting from the exercise of the Preemptive Rights
Seri I yang diberikan secara cuma-cuma sebagai insentif were attached to 10 (ten) Seriess I Warrants which were
bagi pemegang HMETD yang melaksanakan haknya. given free of charge as an incentive for the Rights
Setiap 1 (satu) Waran Seri I dapat digunakan oleh holders who exercised their rights. Each 1 (one) Seriess
pemegangnya untuk membeli 1 (satu) saham baru I Warrant may be used by the holder to purchase 1 (one)
Perseroan dengan membayar harga yang sama dengan new share of the Company by paying the same price as
harga pelaksanaan HMETD yakni Rp111,00 (seratus the exercise price of the Preemptive Rights, which is
sebelas rupiah) per saham dalam periode pelaksanaan Rp.111.00 (one hundred and eleven rupiah) per share in
yakni 19 Juni 2017 sampai dengan 7 Desember 2021. the exercise period, which is June 19, 2017 to December
7, 2021.
Pelaksanaan Waran Seri I sampai dengan 7 Desember The exercise of Seriess I Warrants until December 7,
2021 sebanyak 4.427.219.858 saham, sehingga Waran 2021 is 4,427,219,858 shares, so that the Seriess I
Seri I yang tidak dilaksanakan sebanyak 85.978.155 Warrants that are not exercised are 85,978,155 shares.
saham.
-9-
Page 540
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Saham Bank (lanjutan) b. Public Offering of the Bank’s Shares (continued)
Berikut adalah kronologis jumlah saham Bank yang The chronological overview of the Bank’s issued and
ditempatkan dan disetor penuh serta saham yang fully paid shares and also listed shares in the Indonesia
dicatatkan pada Bursa Efek Indonesia sejak Penawaran Stock Exchange since the Initial Public Offering until
Umum Saham Perdana sampai dengan tanggal December 31, 2025 is as follows:
31 Desember 2025:
Jumlah Saham/
Keterangan Number of shares Description
Saham yang berasal dari pencatatan saham perdana Shares from initial public offering in 1990
pada tahun 1990 5.000.000
Saham pendiri pada tahun 1990 1.500.000 Founders shares in 1990
Saham pendiri pada tahun 1993 3.042.800 Founders shares in 1993
Saham bonus pada tahun 1993 9.542.800 Bonus shares in 1993
Saham pendiri pada tahun 1997 15.914.400 Founders shares in 1997
Saham bonus pada tahun 1998 8.750.000 Bonus shares in 1998
Penawaran Umum Terbatas I (PUT I) pada tahun 1999 6.737.500.000 Limited Public Offering I (LPO I) in 1999
Bagian yang tidak dapat dicatat (partial delisting)
atas PUT I pada tahun 2000 (96.875.000) Partial delisting from LPO I in 2000
Saham pendiri pada tahun 2001 2.906.250.000 Founders shares in 2001
Saham yang diterbitkan dalam rangka
penggabungan usaha dengan PT Bank Artha Graha Issuance of shares in connection with the
pada tahun 2005 20.347.234.677 merger with PT Bank Artha Graha in 2005
Pencatatan saham tambahan pada tahun 2007 2 Listing additional shares in 2007
Peningkatan nilai nominal saham dari Rp18,48 per Increase in par value from Rp18.48 per share
saham menjadi Rp110,88 per saham melalui to Rp110.88 per share through reduction of
pengurangan jumlah saham pada tahun 2007 (24.948.216.399) total shares in 2007
Penawaran Umum Terbatas II (PUT II) pada tahun 2007 840.007.286 Limited Public Offering II (LPO II) in 2007
Bagian saham yang tidak dapat dicatat (partial
delisting) atas PUT II (8.400.073) Partial delisting from LPO II
Penawaran Umum Terbatas III (PUT III) pada
tahun 2008 2.695.025.224 Limited Public Offering III (LPO III) in 2008
Bagian saham yang tidak dapat dicatat (partial
delisting) atas PUT III (26.950.252) Partial delisting from LPO III
Penawaran Umum Terbatas IV (PUT IV) pada
tahun 2012 4.513.198.014 Limited Public Offering IV (LPO IV) in 2012
Bagian saham yang tidak dapat dicatat (partial
delisting) atas PUT IV (45.131.980) Partial delisting from LPO IV
Penawaran Umum Terbatas V (PUT V) pada tahun
2016 2.707.918.808 Limited Public Offering V (LPO V) in 2016
Bagian saham yang tidak dapat dicatat (partial
delisting) atas PUT V (27.079.189) Partial delisting from LPO V
Pelaksanaan Waran Seri I 4.427.219.858 Execution of Seriess I Warrants
Bagian saham yang tidak dapat dicatat (partial Shares that cannot be recorded
delisting) atas Waran Seri I (44.272.199) (partial delisting) of Seriess I Warrants
Jumlah saham Bank yang tercatat di Bursa Efek Total Bank’s listed shares in the Indonesia
Indonesia pada tanggal 31 Desember 2025 20.021.178.777 Stock Exchange as of December 31, 2025
PT Cerana Arthaputra setuju untuk tidak dicatatkan PT Cerana Arthaputra agreed not to list its shares on
sahamnya di Bursa Efek sejumlah 1% dari jumlah the Stock Exchange amounting to 1% of the number of
saham yang dilakukan oleh PT Bank Artha Graha shares made by PT Bank Artha Graha Internasional
Internasional Tbk, dari jumlah saham setelah Tbk, from the number of shares after the implementation
dilakukannya pelaksanaan Waran Seri I, yakni of Seriess I Warrants, which is as many as 202,234,130
sebanyak-banyak nya 202.234.130 saham. shares.
- 10 -
Page 541
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Susunan pengurus Bank dan karyawan c. Composition of the Bank’s management and
employees
Dewan Komisaris dan Direksi Board of Commissioners and Directors
Berdasarkan Akta Pernyataan Keputusan Rapat No.17 Based on the Deed of Shareholder Resolution No.17
tanggal 26 Juni 2025, mengenai susunan Dewan dated June 26, 2025, the composition of the Bank’s
Komisaris dan Direksi Bank pada tanggal 31 Desember Boards of Commissioners and Directors as of
2025 adalah sebagai berikut: December 31, 2025 is as follows:
Dewan Komisaris: Board of Commissioners:
Komisaris Utama/ Kiki Syahnakri President Commissioner/
Komisaris Independen Independent Commissioner
Wakil Komisaris Utama Tomy Winata Vice President Commissioner
Wakil Komisaris Utama Sugianto Kusuma Vice President Commissioner
Komisaris Independen Elizawatie Simon Independent Commissioner
Komisaris Independen Pesta Uli Sitanggang Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Andy Kasih President Director
Wakil Direktur Utama Christina Harapan Vice President Director
Direktur Kepatuhan /Direktur Independen Indrastomo Nugroho Compliance Director/ Independent Director
Direktur Handoyo Soedirdja Director
Direktur Susana*) Director
Direktur Selvy*) Director
*) Susana dan Selvy telah dinyatakan lulus uji kelayakan *) Susana and Selvy have been declared to passed OJK
dan kepatutan OJK pada tanggal 8 Januari 2026. fit and proper test on January 8, 2026.
Berdasarkan Akta Pernyataan Keputusan Rapat No.16 Based on the Deed of Shareholder Resolution No.16
tanggal 17 Juli 2023, susunan Dewan Komisaris dan dated July 17, 2023, the composition of the Bank’s
Direksi Bank pada tanggal 31 Desember 2024 adalah Boards of Commissioners and Directors as of
sebagai berikut: December 31, 2024 is as follows:
Dewan Komisaris: Board of Commissioners:
Komisaris Utama/ Kiki Syahnakri President Commissioner/
Komisaris Independen Independent Commissioner
Wakil Komisaris Utama Tomy Winata Vice President Commissioner
Wakil Komisaris Utama Sugianto Kusuma Vice President Commissioner
Komisaris Independen Elizawatie Simon Independent Commissioner
Komisaris Independen Pesta Uli Sitanggang Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Andy Kasih President Director
Wakil Direktur Utama Christina Harapan Vice President Director
Direktur Kepatuhan /Direktur Independen Indrastomo Nugroho Compliance Director/ Independent Director
Direktur Indra Sintung Budianto Director
Direktur Handoyo Soedirdja Director
- 11 -
Page 542
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Susunan pengurus Bank dan karyawan (lanjutan) c. Composition of the Bank’s management and
employees (continued)
Komite Audit, Komite Pemantau Risiko dan Komite Audit Committee, Risk Monitoring Committee and
Remunerasi dan Nominasi Remuneration and Nomination Committee
Komite audit Audit committee
Berdasarkan Keputusan Dewan Komisaris Based on the Decree of the Board of Commissioners
No.002/BAGI-KOM/XII/2023 tanggal 6 Desember No.002/BAGI-KOM/XII/2023 dated December 6, 2023,
2023, susunan Komite Audit pada tanggal the composition of the Audit Committee as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 is as follows:
2025 dan/ and 2024
Ketua Pesta Uli Sitanggang Chairman
Anggota Suryani Purwita Member
Anggota Anas Latief Member
Komite pemantau risiko Risk monitoring committee
Berdasarkan Keputusan Dewan Komisaris Based on the Decree of the Board of Commissioners
No.002/BAGI-KOM/XII/2023 tanggal 6 Desember No.002/BAGI-KOM/XII/2023 dated December 6, 2023,
2023, susunan Komite Pemantau Risiko pada tanggal the composition of the Risk Monitoring Committee as of
31 Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 is as follows:
2025 dan/ and 2024
Ketua Elizawatie Simon Chairman
Anggota Suryani Purwita Member
Anggota Anas Latief Member
Komite remunerasi dan nominasi Remuneration and nomination committee
Berdasarkan Keputusan Dewan Komisaris Based on Board of Commissioners Decree
No.002/BAGI-KOM/XII/2023 tanggal 6 Desember No.002/BAGI-KOM/XII/2023 dated December 6, 2023,
2023, susunan Komite remunerasi dan nominasi pada the composition of the remuneration and nomination
tanggal 31 Desember 2025 dan 2024 adalah sebagai Committee on December 31, 2025 and 2024 are as
berikut: follows:
2025 dan/ and 2024
Ketua Kiki Syahnakri Chairman
Anggota Tomy Winata Member
Anggota Marlene Gunawan Member
Sekretaris Perusahaan dan satuan kerja audit Corporate secretary and internal audit working unit
internal
Sekretaris Perusahaan Corporate Secretary
Berdasarkan Surat Keputusan No. SK- Based on Decree No. SK-MT/HC/0133/VI/2024 dated
MT/HC/0133/VI/2024 tanggal 26 Juni 2024 efektif 26 June 26, 2024 effective June 26, the Corporate
Juni 2024, Sekretaris Perusahaan pada tanggal 31 Secretaries as of December 31, 2025 and 2024 are Rumi
Desember 2025 dan 31 Desember 2024 adalah Rumi Kreshna Wibowo.
Kreshna Wibowo.
- 12 -
Page 543
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Susunan pengurus Bank dan karyawan (lanjutan) c. Composition of the Bank’s management and
employees (continued)
Sekretaris Perusahaan dan satuan kerja audit Corporate secretary and internal audit working unit
internal (lanjutan) (continued)
Satuan kerja audit internal Internal audit working unit
Berdasarkan Surat Keputusan Direksi Based on Board of Directors’ Decision Letter
No. SK-MT/SDM/0704/X/2020 tanggal 14 Oktober No. SK-MT/SDM/0704/X/2020 dated October 14, 2020,
2020, Kepala Satuan Kerja Audit Internal (SKAI) pada the Chief of Internal Audit Working Unit (IAWU) as of
tanggal 31 Desember 2025 dan 2024 adalah Adhyaksa December 31, 2025 and 2024 is Adhyaksa Sitepu.
Sitepu.
Manajemen kunci Bank meliputi Dewan Komisaris, The Bank’s key management consist of the Board of
Direksi dan Komite Audit. Jumlah imbalan kerja jangka Commissioners, Board of Directors and Audit
pendek (gaji dan remunerasi) yang dibayarkan kepada Committee. Total short-term employee benefits (salaries
personil manajemen kunci Bank untuk tahun yang and remuneration) paid to the key management
berakhir pada tanggal-tanggal 31 Desember 2025 dan personnel of the Bank for the years ended
2024 adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
2025 2024
Dewan Komisaris 19.242 19.667 Board of Commissioners
Direksi 18.685 17.369 Board of Directors
Jumlah 37.927 37.036 Total
Tidak ada kompensasi dalam bentuk imbalan pasca There are no compensation of post-employment benefits,
kerja, imbalan kerja jangka panjang lainnya, pesangon other long-term employee benefits, termination benefits
pemutusan kontrak kerja dan pembayaran berbasis and share-based payments to the key management
saham kepada personil manajemen kunci Bank. personnel of the Bank.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank had 1,037
memiliki karyawan masing-masing sejumlah 1.037 dan and 1,279 respectively.
1.279.
d. Penyelesaian laporan keuangan d. Completion of the financial statements
Manajemen Bank bertanggung jawab atas penyusunan The management of the Bank is responsible for the
dan penyajian wajar laporan keuangan yang telah preparation and fair presentation of the financial
diselesaikan dan diotorisasi untuk diterbitkan pada statements that were completed and authorized to be
tanggal 30 Maret 2026. issued on March 30 , 2026.
- 13 -
Page 544
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
Berikut ini adalah kebijakan akuntansi material yang Presented below are the material accounting policies adopted
diterapkan dalam penyusunan laporan keuangan yang sesuai in preparing the financial statements, which are in conformity
dengan Standar Akuntansi Keuangan Indonesia. Kebijakan with Indonesian Financial Accounting Standards. These
ini telah diterapkan secara konsisten terhadap seluruh tahun policies have been consistently applied to all year presented,
yang disajikan, kecuali jika dinyatakan lain. unless otherwise stated.
a. Pernyataan kepatuhan dan dasar penyusunan a. Statement of compliance and basis of financial
laporan keuangan statements preparation
i. Pernyataan kepatuhan i. Statement of compliance
Laporan keuangan telah disusun dan disajikan The financial statements were prepared and
sesuai dengan Standar Akuntansi Keuangan di presented in accordance with the Indonesian
Indonesia (“SAK”) yang mencakup Pernyataan Financial Accounting Standards (“IFAS”) which
Standar Akuntansi Keuangan (“PSAK”) dan comprise the Statements of Financial Accounting
Interpretasi Standar Akuntansi Keuangan Standards (“SFAS”) and Interpretations of
(“ISAK”) yang diterbitkan oleh Dewan Standar Financial Accounting Standards (“IFAS”) issued
Akuntansi Keuangan Ikatan Akuntan Indonesia by the Board of Financial Accounting Standards of
(DSAK - IAI) dan peraturan Bapepam dan LK, the Indonesian Institute of Accountants (“FASB -
yang fungsinya dialihkan kepada Otoritas Jasa IAI”), and Bapepam and LK, which function has
Keuangan (“OJK”) sejak tanggal 1 Januari 2018, been transferred to Financial Services Authority
No. VIII.G.7 tentang “Penyajian dan (“OJK”) starting January 1, 2018, rule
Pengungkapan Laporan Keuangan Emiten atau No. VIII.G.7 regarding “Financial Statements
Perusahaan Publik” yang terdapat dalam Lampiran Presentation and Disclosures for Issuers or Public
Keputusan Ketua Bapepam dan LK No. KEP- Companies” as included in the Appendix of the
347/BL/2012 tanggal 25 Juni 2012. Decision Decree of the Chairman of Bapepam and
LK No. KEP-347/BL/2012 dated June 25, 2012.
ii. Dasar penyusunan laporan keuangan ii. Basis of financial statements preparation
Laporan keuangan telah disusun berdasarkan biaya The financial statements have been prepared
historis kecuali untuk beberapa akun tertentu yang under the historical cost except for certain
diukur berdasarkan pengukuran lain sebagaimana accounts which have been valued on another
diuraikan dalam kebijakan akuntansi dari akun measurement basis as explained in the accounting
tersebut. Laporan keuangan disusun dengan dasar policy for such account. The financial statements
akrual kecuali laporan arus kas. are prepared under the accrual basis of
accounting, except for the statement of cash flows.
Laporan arus kas disusun dengan menggunakan The statement of cash flows was prepared based on
metode langsung dengan mengelompokkan arus the direct method with cash flows classified into
kas ke dalam aktivitas operasi, investasi dan cash flows from operating, investing and financing
pendanaan. Untuk tujuan penyajian laporan arus activities. For the purpose of the statement of cash
kas, kas dan setara kas terdiri dari kas, giro pada flows, cash and cash equivalents include cash,
Bank Indonesia, giro pada bank lain, penempatan current accounts with Bank Indonesia, current
pada Bank Indonesia dan bank lain dan Sertifikat accounts with other banks, placements with Bank
Deposito Bank Indonesia yang jatuh tempo dalam Indonesia and other banks and Certificates
3 (tiga) bulan atau kurang sejak tanggal perolehan Deposits of Bank Indonesia with original
yang tidak digunakan sebagai jaminan atas maturities of 3 (three) months or less from the
pinjaman yang diterima serta tidak dibatasi acquisition date, which are not pledged as
penggunaannya. collateral nor restricted in use.
Dalam penyusunan laporan keuangan sesuai The preparation of financial statements in
dengan Standar Akuntansi Keuangan di Indonesia, conformity with Indonesian Financial Accounting
dibutuhkan pertimbangan, estimasi dan asumsi Standards requires use of judgments, estimates and
yang mempengaruhi: assumptions that affect:
• Penerapan kebijakan akuntansi, • The application of accounting policies,
• Jumlah aset dan liabilitas dilaporkan, dan • The reported amounts of assets and liabilities,
pengungkapan atas aset dan liabilitas and the disclosure of contingent assets and
kontinjensi pada tanggal laporan keuangan, liabilities at the date of financial statements,
jumlah pendapatan dan beban selama periode the reported amounts of revenues and expenses
pelaporan. during the reporting period.
- 14 -
Page 545
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
a. Pernyataan kepatuhan dan dasar penyusunan a. Statement of compliance and basis of financial
laporan keuangan (lanjutan) statements preparation (continued)
ii. Dasar penyusunan laporan keuangan (lanjutan) ii. Basis of financial statements preparation
(continued)
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian dan management’s best knowledge of current events
tindakan saat ini, hasil aktual mungkin berbeda and activities, actual results may differ from those
dengan jumlah yang diestimasi semula. estimates.
Estimasi, asumsi dan pertimbangan akuntansi Significant accounting estimates, assumptions and
signifikan yang diterapkan dalam penyusunan judgment applied in the preparation of the Bank’s
laporan keuangan Bank diungkapkan pada financial statements are disclosed in Note 3.
Catatan 3.
Laporan keuangan disajikan dalam mata uang Financial statements are presented in Rupiah
Rupiah, yang merupakan mata uang fungsional which is the functional currency of the Bank.
Bank.
Seluruh angka dalam laporan keuangan ini, The amounts in the financial statements are
dibulatkan dan dinyatakan dalam jutaan Rupiah rounded to and stated in millions of Rupiah, unless
yang terdekat, kecuali dinyatakan lain. otherwise stated.
b. Penerapan Standar Akuntansi Keuangan Baru dan b. Adoption of new and Revised Statements of
Revisi (“PSAK”) dan Interprestasi Standar Financial Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) Interpretations of Financial Accounting Standards
(“IFAS”)
i. Amendemen/ penyesuaian dan interpretasi i. Amendments/ improvements and interpretations
standar yang berlaku efektif pada tahun to standards effective in the current year
berjalan
Berikut ini adalah standar akuntansi keuangan, The followings are financial accounting standard,
perubahan, dan interpretasi standar akuntansi amendments and interpretation of financial
keuangan yang berlaku efektif sejak accounting standard which become effective
1 Januari 2025: starting January 1, 2025:
- PSAK 117: “Kontrak Asuransi”; - SFAS 117: “Insurance Contract”;
- Amendemen PSAK 117: “Kontrak Asuransi” - Amendment of SFAS 117: “Insurance
terkait Penerapan Awal PSAK 117 dan PSAK Contract” regarding Initial Application of
109 - Informasi Komparatif; dan SFAS 117 and SFAS 109 – Comparative
Information; and
- Amendemen PSAK 221: “Pengaruh - Amendment of SFAS 221: “The Effect of
Perubahan Kurs Valuta Asing” terkait kondisi Changes in Foreign Exchange Rates”
ketika suatu mata uang tidak tertukarkan. regarding to conditions when a currency is
not exchangeable.
PSAK 117: “Kontrak Asuransi” SFAS 117: “Insurance Contract”
Bank menerapkan PSAK 117 untuk kontrak The Bank applies SFAS 117 to insurance contracts
asuransi dan kontrak reasuransi yang dimiliki oleh and reinsurance contracts held by the Bank.
Bank. Kontrak asuransi adalah kontrak di mana Insurance contracts are contracts under which the
Bank menerima risiko asuransi yang signifikan dari Bank accepts significant insurance risk from
pemegang polis, di mana hal tersebut dapat policyholder, where it can cause the Group to pay
menyebabkan Bank membayar jumlah tambahan significant additional amounts in any single
yang signifikan dalam skenario tunggal dengan scenario with commercial substance. The
substansi komersial. Perhitungan atas liabilitas measurement of insurance contract liabilities is
kontrak akuntansi didasarkan pada kelompok based on groups of insurance contracts and
kontrak asuransi dan akan mencakup arus kas includes the fulfilment cash flows as well as the
pemenuhan, serta margin layanan kontraktual Contractual Service Margin (CSM), which
(CSM), yang merupakan laba yang belum represents unearned profit.
diperoleh.
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Page 546
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
b. Penerapan Standar Akuntansi Keuangan Baru dan b. Adoption of new and Revised Statements of
Revisi (“PSAK”) dan Interprestasi Standar Financial Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) (lanjutan) Interpretations of Financial Accounting Standards
(“IFAS”) (continued)
i. Amendemen/ penyesuaian dan interpretasi i. Amendments/ improvements and interpretations
standar yang berlaku efektif pada tahun to standards effective in the current year
berjalan (lanjutan) (continued)
PSAK 117: “Kontrak Asuransi” (lanjutan) SFAS 117: “Insurance Contract” (continued)
PSAK 117 menentukan prinsip-prinsip untuk SFAS 117 defines principles for the recognition,
pengakuan, pengukuran, penyajian, dan measurement, presentation and disclosure of
pengungkapan kontrak asuransi serta insurance contracts and supersedes the SFAS 104
menggantikan PSAK 104 ”Kontrak Asuransi” yang “Insurance Contracts”.
berlaku sebelumnya.
Dalam PSAK 117, ada tiga model pengukuran baru In SFAS 117, there are three new measurement
yang diperkenalkan, yang terdiri dari General models introduced under, consisting of the
Measurement Model (GMM), Variable Fee General Measurement Model (GMM), Variable
Approach (VFA), dan Premium Allocation Fee Approach (VFA), and Premium Allocation
Approach (PAA). Approach (PAA).
Bank menerapkan pendekatan secara retrospektif The Bank applies the full retrospective approach
penuh untuk kontrak asuransi yang dibuat pada for insurance contracts issued during 2022 and
tahun 2022 hingga 2023 dan pendekatan nilai wajar 2023, and the fair value approach for insurance
untuk kontrak asuransi yang dibuat pada tahun contracts issued in 2021 and prior periods.
2021 dan sebelumnya
PSAK 117 mengharuskan pemisahan derivatif SFAS 117 requires the separation of embedded
melekat, komponen investasi, dan kewajiban derivatives, investment components, and
pelaksanaan untuk menyediakan barang dan jasa performance obligations to provide non-insurance
non-asuransi, jika kondisi tertentu terpenuhi. goods and services, if certain conditions are met.
Komponen yang dipisahkan perlu dicatat secara The separated components need to be accounted
terpisah sesuai dengan PSAK 109 Instrumen for separately according to SFAS 109 Financial
Keuangan (derivatif melekat dan komponen Instruments (embedded derivatives and investment
investasi) atau PSAK 115 (barang dan jasa non- components) or SFAS 115 (non-insurance goods
asuransi). Pengukuran tidak dilakukan pada tingkat and services). Measurement is not carried out at
kontrak individu, tetapi berdasarkan kelompok the level of individual contracts, but on the basis
kontrak. Untuk mengalokasikan kontrak asuransi of groups of contracts. To allocate individual
individu ke dalam kelompok kontrak, suatu entitas insurance contracts to groups of contracts, an
pertama-tama perlu mendefinisikan portofolio yang entity first needs to define portfolios which include
mencakup kontrak dengan risiko serupa yang contracts with similar risks that are managed
dikelola bersama. together.
Dampak penerapan awal PSAK 117 mencakup hal- The impact of initial application of SFAS 117
hal berikut: include the following:
- Perubahan kebijakan akuntasi sebagai - Changes in accounting policies resulting
dampak dari penerapan PSAK 117 harus from the adoption of SFAS 117 shall apply
menerapkan pendekatan retrospektif penuh with full retrospective approach to the
sejauh yang dapat dilaksanakan. Bank dapat extent practicable. The Bank adopts the
menerapkan pendekatan retrospektif yang modified retrospective approach or fair
dimodifikasi dan pendekatan nilai wajar value approach when it is impracticable to
apabila pendekatan retrospektif penuh tidak use a full retrospective approach in
dapat dilaksanakan dalam menentukan jumlah determining transition amounts at the SFAS
transisi pada tanggal transisi. transition date.
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Page 547
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
b. Penerapan Standar Akuntansi Keuangan Baru dan b. Adoption of new and Revised Statements of
Revisi (“PSAK”) dan Interprestasi Standar Financial Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) (lanjutan) Interpretations of Financial Accounting Standards
(“IFAS”) (continued)
i. Amendemen/ penyesuaian dan interpretasi i. Amendments/ improvements and interpretations
standar yang berlaku efektif pada tahun to standards effective in the current year
berjalan (lanjutan) (continued)
PSAK 117: “Kontrak Asuransi” (lanjutan) SFAS 117: “Insurance Contract” (continued)
Dampak penerapan awal PSAK 117 mencakup hal- The impact of initial application of SFAS 117
hal berikut: (lanjutan) include the following: (continued)
- Standar ini memperkenalkan diskonto wajib The standard introduces mandatory
atas cadangan kerugian, transparansi yang discounting of loss reserves, higher
lebih tinggi atas portofolio merugi yang transparency of loss-making portfolios due
disebabkan oleh pengujian kontrak yang lebih to more granular onerous contract testing,
rinci, dan pengenalan penyesuaian risiko and the introduction of risk adjustment for
untuk risiko non-finansial yang serupa dengan non-financial risk which is similar to the
Provision of Risk Margin for Adverse Provision of Risk Margin for Adverse
Deviation (PAD) pada liabilitas klaim di Deviation (PAD) in SFAS 104 for claim
PSAK 104. Standar tersebut mengharuskan liabilities. The standard requires the
tingkat diskonto ditentukan menggunakan discount rates to be determined using
data pasar yang dapat diobservasi berdasarkan observable market data based on a risk-free
kurva dasar bebas risiko dan penyesuaian base curve and portfolio specific
khusus portofolio untuk mencerminkan tidak adjustments to reflect the illiquidity of
likuidnya liabilitas asuransi. insurance liabilities.
- PSAK 117 mengharuskan kerugian yang - SFAS 117 requires expected losses over
diharapkan selama masa berlaku kontrak a contract’s lifetime to be reflected at initial
untuk tercermin pada pengakuan awal dalam recognition in the statement of profit or loss
laporan laba rugi dan laporan posisi keuangan and the statement of financial position as
sebagai komponen kerugian. a loss component.
- Laporan posisi keuangan dan laporan laba - The statement of financial position and the
rugi akan disajikan secara substansial berbeda statement of profit or loss will be presented
dari penyajian berdasarkan PSAK 104, substantially different from the presentation
seperti: under SFAS 104, such as:
i. Dalam laporan posisi keuangan, biaya i. In the statement of financial position,
akuisisi yang ditangguhkan tidak akan deferred acquisition costs will no longer
lagi disajikan di dalam pos-pos yang be presented in separate line items but as
terpisah tetapi sebagai bagian dari part of the insurance liabilities. This
kewajiban asuransi. Hal tersebut represents that it is not individually
menunjukkan bahwa biaya akuisisi yang considered but are instead factored into
ditangguhkan tidak dipertimbangkan overall measurement of the insurance
secara individual tetapi diperhitungkan liabilities.
dalam pengukuran keseluruhan kewajiban
asuransi.
ii. Jumlah yang disajikan dalam laporan laba ii. The amounts presented in the statement
rugi perlu dipisahkan menjadi hasil jasa of profit or loss need to be disaggregated
asuransi, yang terdiri dari pendapatan into an insurance service result,
asuransi dan beban jasa asuransi, dan consisting of the insurance revenue and
pendapatan dan beban keuangan asuransi. insurance service expenses, and
insurance finance income and expenses.
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Page 548
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
b. Penerapan Standar Akuntansi Keuangan Baru dan b. Adoption of new and Revised Statements of
Revisi (“PSAK”) dan Interprestasi Standar Financial Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) (lanjutan) Interpretations of Financial Accounting Standards
(“IFAS”) (continued)
i. Amendemen/ penyesuaian dan interpretasi i. Amendments/ improvements and interpretations
standar yang berlaku efektif pada tahun to standards effective in the current year
berjalan (lanjutan) (continued)
Dampak penerapan awal PSAK 117 mencakup The impact of initial application of SFAS 117
hal-hal berikut: include the following:
Dewan Standar Akuntansi Keuangan Ikatan Financial Accounting Standard Board of
Akuntan Indonesia (”DSAK-IAI”) telah Indonesian Institute of Accountants (“DSAK IAI”)
menerbitkan standar baru sebagai berikut: has issued the following new standards, as follows:
- Amendemen PSAK 109: “Instrumen - Amendment of SFAS 109: ”Financial
Keuangan” dan PSAK 107: ”Instrumen Instruments” and SFAS 107: ”Financial
Keuangan: Pengungkapan”; Instruments: Disclosures”;
- PSAK 338: ”Kombinasi Bisnis Entitas - SFAS 338: “Business Combinations of
Sepengendali” (Revisi 2025). Entities Under Common Control” (Revised
2025.
Standar-standar tersebut akan berlaku efektif pada The above standards will be effective on 1 January
1 Januari 2026. 2026.
Implementasi dari standar-standar tersebut tidak The implementation of the above standards did not
menghasilkan perubahan substansial terhadap result in substantial changes to the Bank’s
kebijakan akuntansi Bank dan tidak memiliki accounting policies and had no material impact to
dampak yang material terhadap laporan keuangan the financial statements for current or prior
di tahun berjalan atau tahun sebelumnya. financial years.
ii. Standar dan amandemen standar telah ii. Standards and amendments to standards issued
diterbitkan tapi belum diterapkan not yet adopted
Berikut ini ringkasan revisi dan amandemen PSAK The following summarizes the revised and
dan ISAK yang diterbitkan oleh Dewan Standar amended SFAS and the IFAS which were issued by
Akuntansi Keuangan (DSAK) - IAI yang relevan the Financial Accounting Standards Board (FASB)
untuk Bank, namun belum berlaku efektif untuk are relevant to the Bank, but not yet effective to the
laporan keuangan pada tanggal 31 Desember 2025: Bank on financial statements as of
December 31, 2025:
- PSAK 118: “Penyajian dan Pengungkapan - SFAS 118: “Presentation and Disclosure in
dalam Laporan Keuangan” yang akan Financial Statements” which will replace
menggantikan PSAK 201: “Penyajian SFAS 201: “Presentation in Financial
Laporan Keuangan Statements”
Standar tersebut akan berlaku efektif pada The above standards will be effective on
1 Januari 2027 dan penerapan dini diperbolehkan. January 1, 2027 and early adoption is permitted.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
b. Penerapan Standar Akuntansi Keuangan Baru dan b. Adoption of new and Revised Statements of
Revisi (“PSAK”) dan Interprestasi Standar Financial Accounting Standards (“SFAS”) and
Akuntansi Keuangan (“ISAK”) (lanjutan) Interpretations of Financial Accounting Standards
(“IFAS”) (continued)
ii. Standar dan amandemen standar telah ii. Standards and amendments to standards issued
diterbitkan tapi belum diterapkan not yet adopted
PSAK 118: “Penyajian dan Pengungkapan dalam SFAS 118: “Presentation and Disclosure in
Laporan Keuangan” Financial Statements”
PSAK 118 menggantikan PSAK 201, SFAS 118 supersedes SFAS 201, retaining many
mempertahankan banyak prinsip yang ada tetapi existing principles but significantly changing how
secara signifikan mengubah cara entitas entities report “operating profit or loss.” It
melaporkan “laba atau rugi operasional.” PSAK ini establishes a defined structure for the statement of
menetapkan struktur yang jelas untuk laporan laba profit or loss, categorising items into operating,
rugi dengan mengelompokkan pos-pos ke dalam investing, financing, income taxes and
kategori operasi, investasi, pembiayaan, pajak discontinued operations. The standard mandates
penghasilan, dan operasi yang dihentikan. Standar specific disclosures, including management-
ini mewajibkan pengungkapan tertentu, termasuk defined performance measures (MPMs), allowing
ukuran kinerja tetapan manajemen (UKTM), yang investors to understand management's view of the
memungkinkan investor memahami bagaimana Bank's financial performance and how these
pandangan manajemen atas kinerja keuangan Bank measures compare to those defined in SFAS
dan bagaimana ukuran tersebut dibandingkan 118.
dengan ukuran yang didefinisikan dalam PSAK
118.
Meskipun PSAK 118 tidak memengaruhi Even though SFAS 118 will not impact the
pengakuan atau pengukuran pos-pos dalam laporan recognition or measurement of items in the
keuangan, dampaknya terhadap penyajian dan financial statements, its impacts on presentation
pengungkapan diperkirakan akan sangat luas, and disclosure are expected to be pervasive, in
terutama yang berkaitan dengan laporan kinerja particular those related to the statement of
keuangan dan penyediaan UKTM dalam laporan financial performance and providing MPM within
keuangan. the financial statements.
Pada tanggal 31 Desember 2025, Bank sedang As at 31 December 2025, the Bank is still
mengevaluasi dampak yang mungkin timbul dari evaluating the potential impact of the
penerapan amandemen standar-standar di atas, implementation of above standards amendment
yang telah diterbitkan namun belum berlaku, pada issued, but not yet effective, on the Bank’s financial
laporan keuangan Bank terutama perbedaan nilai statements in particular foreign exchange
tukar yang saat ini digabungkan dalam laba operasi differences currently in operating profit might need
mungkin perlu dipisahkan, persyaratan khusus to be disaggregated, specific requirements on the
mengenai kategori di mana keuntungan atau category in which derivative gains or losses are
kerugian derivatif diakui, pengungkapan baru yang recognised, significant new disclosures required
signifikan yang diwajibkan dan dampak potensial and following potential impacts of the
lainnya atas penerapan standar baru ini terhadap implementation of these standards on the Bank
laporan keuangan Bank. financial statements.
Saat ini, Bank sedang mengevaluasi dan belum The Bank is presently evaluating and has not yet
menetapkan dampak dari PSAK yang dikeluarkan determined the effects of these issued and revised
dan direvisi tersebut terhadap laporan SFAS on its financial statements.
keuangannya.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
c. Transaksi dan saldo dalam mata uang asing c. Transactions and balances in foreign currency
Kebijakan akuntansi atas transaksi dan Accounting policy for transactions and balances in
saldo dalam mata uang asing didasarkan pada peraturan foreign currency is based on Bapepam and LK rule No.
Bapepam dan LK No. VIII.G.7 dan Buku Panduan VIII.G.7 and Banking Accounting Handbook for
Akuntansi Perbankan Bagi Bank Umum Konvensional Conventional Commercial Banks (“BPAK”). The Bank
(“BPAK”). Bank mengacu pada Buku Panduan refers to the Banking Accounting Handbook for
Akuntansi Perbankan Bagi Bank Umum Konvensional Conventional Commercial Banks (“BPAK”) where
(“BPAK”) dimana transaksi dalam mata uang asing transactions denominated in a foreign currency are
dijabarkan ke mata uang Rupiah dengan menggunakan converted into Rupiah using the reporting (closing) rate
kurs laporan (penutupan) yang ditetapkan oleh Bank set by Bank Indonesia that is middle rate which is the
Indonesia yaitu kurs tengah yang merupakan rata-rata average of bid rate and ask rate based on Reuters at
kurs beli dan kurs jual berdasarkan Reuters pada pukul 16.00 Western Indonesian Time prevailing at such time.
16.00 Waktu Indonesia Barat yang berlaku pada tanggal
tersebut.
Keuntungan dan kerugian selisih kurs yang timbul dari Exchange gains and losses arising on transactions in
transaksi dalam mata uang asing dan dari penjabaran foreign currency and on the translation of monetary
aset dan liabilitas moneter dalam mata uang asing, assets and liabilities denominated in foreign currency
diakui pada laporan laba rugi dan penghasilan are recognized in the current year statement of profit or
komprehensif lain tahun berjalan. loss and other comprehensive income.
Aset dan liabilitas non-moneter dalam mata uang asing Non-monetary assets and liabilities in foreign currency
dijabarkan dengan menggunakan kurs pada tanggal are translated using the exchange rate at the date of
transaksi. transaction occur.
Berikut ini adalah kurs mata uang asing utama yang Below are the major exchange rates used for translation
digunakan untuk menjabarkan pada tanggal as of December 31, 2025 and 2024 (Rupiah full
31 Desember 2025 dan 2024 (Rupiah penuh): amount):
2025 2024
Poundsterling Inggris 22.439,55 20.218,54 Great Britain Poundsterling
Euro Eropa 19.571,45 16.758,12 European Euro
Dolar Amerika Serikat 16.675,00 16.095,00 United States Dollar
Dolar Australia 11.152,24 10.013,51 Australian Dollar
Dolar Singapura 12.965,05 11.844,58 Singapore Dollar
Yuan China 2.385,00 2.198,50 China Yuan
Dolar Hong Kong 2.142,30 2.073,11 Hong Kong Dollar
Yen Jepang 106,50 103,03 Japanese Yen
d. Aset dan liabilitas keuangan d. Financial assets and liabilitas
Aset keuangan diklasifikasikan sebagai aset keuangan Financial assets are classified as financial assets at fair
yang diukur pada nilai wajar melalui laba rugi, value through profit or loss, loans and receivables, held-
pinjaman yang diberikan dan piutang, aset keuangan to-maturity financial assets and available-for-sale
dimiliki hingga jatuh tempo dan aset keuangan tersedia financial assets. The classification depends on the
untuk dijual. Klasifikasi ini tergantung dari tujuan purpose for which the financial assets were acquired.
perolehan aset keuangan tersebut. Manajemen Management determines the classification of its financial
menentukan klasifikasi aset keuangan tersebut pada assets at initial recognition.
saat pengakuan awal.
Liabilitas keuangan diklasifikasikan sebagai liabilitas Financial liabilities are classified as financial liabilities
yang diukur pada nilai wajar melalui laba rugi dan designated at fair value through profit or loss and
liabilitas keuangan yang diukur pada biaya perolehan financial liabilities measured at amortized cost.
diamortisasi.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Pengakuan dan Pengukuran Recognition and Measurement
Klasifikasi instrumen keuangan pada pengakuan awal The classification of financial instruments at initial
tergantung pada tujuan dan intensi manajemen serta recognition depends on the purpose and management's
karakteristik dari instrumen keuangan tersebut. Semua intention for which the financial instruments were
instrumen keuangan pada saat pengakuan awal diukur acquired and their characteristics. All financial
sebesar nilai wajarnya. Dalam hal aset keuangan atau instruments are measured initially at their fair values. In
liabilitas keuangan tidak diukur pada nilai wajar the case that financial assets or financial liabilities are
melalui laba rugi, nilai wajar tersebut ditambah biaya not designated at fair value through profit or loss, the
transaksi yang dapat diatribusikan secara langsung fair value should be added with attributable transaction
dengan perolehan atau penerbitan aset keuangan atau costs directly from acquisition or issuance of financial
liabilitas keuangan tersebut. assets or financial liabilities.
Pengukuran aset keuangan dan liabilitas keuangan The subsequent measurement of financial assets and
setelah pengakuan awal tergantung pada klasifikasi aset financial liabilities depends on their classification.
keuangan dan liabilitas keuangan tersebut.
i. Aset keuangan i. Financial assets
Bank mengklasifikasikan aset keuangannya dalam The Bank classifies its financial assets into
kategori: categories:
a) aset keuangan yang diukur pada nilai wajar a) financial assets measured at fair value
melalui laba rugi, through profit or loss,
b) aset keuangan yang diukur pada nilai wajar b) financial assets measured at fair value
melalui pendapatan komprehensif lainnya, through other comprehensive income,
c) dan aset keuangan yang diukur pada biaya c) and financial assets measured at amortized
perolehan diamortisasi. cost.
Bank menggunakan 2 (dua) dasar untuk The Bank uses 2 (two) bases for classifying
mengklasifikasikan aset keuangan yaitu model financial assets, namely the Bank's business model
bisnis Bank dalam mengelola aset keuangan dan for managing financial assets and the
karakteristik arus kas kontraktual dari aset characteristics of the contractual cash flows of
keuangan. financial assets.
a) Aset keuangan yang diukur pada nilai wajar a) Financial assets measured at fair value
melalui laba rugi, through profit or loss,
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair value
melalui laba rugi kecuali tes model bisnis dan through profit or loss unless tests of business
tes arus kas kontraktual menunjukkan bahwa model and contractual cash flow tests show
aset keuangan masuk ke dalam klasifikasian that financial assets are classified at
diukur pada biaya perolehan diamortisasi amortized cost or fair value through other
atau nilai wajar melalui penghasilan comprehensive income.
komprehensif lain.
Klasifikasi ini ditujukan untuk instrumen This classification is intended for financial
keuangan yang dimiliki untuk instruments held for trading or at initial
diperdagangkan atau pada saat pengakuan recognition determined by the Bank to be
awal telah ditetapkan oleh Bank untuk diukur measured at fair value through profit or
pada nilai wajar melalui laba rugi. loss.
b) Aset keuangan yang diukur pada nilai wajar b) Financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
Aset keuangan dikelola dalam model bisnis Financial assets are managed by a business
yang tujuannya akan terpenuhi dengan model whose goals will be met by getting a
mendapatkan arus kas kontraktual dan cash flow of the cash and selling the
menjual aset keuangan dan persyaratan financial assets and the contractually
kontraktual dari aset keuangan yang pada requirements of financial assets that on a
tanggal tertentu meningkatkan arus kas yang certain date increase cash flow simply from
semata dari pembayaran pokok dan bunga principal payments and interest (solely
(solely payments of principal and interest) payments of principal and interest) from the
dari jumlah pokok terutang. principal amount.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Pengakuan dan Pengukuran (lanjutan) Recognition and Measurement (continued)
i. Aset keuangan (lanjutan) i. Financial assets (continued)
b) Aset keuangan yang diukur pada nilai wajar b) Financial assets measured at fair value
melalui penghasilan komprehensif lain through other comprehensive income
(lanjutan) (continued)
Pada saat pengakuan awalnya, instrumen Upon initial recognition, debt instruments
utang yang diukur pada nilai wajar melalui measured at fair value through other
penghasilan komprehensif lain diakui pada comprehensive income are recognized at fair
nilai wajarnya ditambah biaya transaksi dan value plus transaction costs and
selanjutnya diukur pada nilai wajarnya subsequently measured at fair value where
dimana keuntungan atau kerugian atas the gain or loss on changes in fair value, gain
perubahan nilai wajar, keuntungan atau or loss on foreign exchange, and impairment
kerugian atas selisih kurs, dan kerugian losses, recognized as other comprehensive
penurunan nilai, diakui sebagai penghasilan income. Dividends from equity instruments
komprehensif lain. Dividen dari instrumen are recognized in the profit or loss account.
ekuitas diakui di dalam pos laba rugi.
Kerugian kredit ekspektasian diakui sebagai Expected credit losses are recognized as an
penambah dari penghasilan komprehensif addition to other comprehensive income in
lainnya di dalam laporan posisi keuangan the statement of financial position (not
(tidak mengurangi jumlah tercatat aset reducing the carrying amount of financial
keuangan dalam laporan keuangan). assets in the financial statements). Interest
Pendapatan bunga dihitung menggunakan income is calculated using the effective
metode suku bunga efektif. interest method.
c) Aset keuangan yang diukur pada biaya c) Financial assets carried at amortized cost
perolehan diamortisasi
Aset keuangan yang diukur pada biaya Financial assets measured at amortized cost
perolehan diamortisasi jika aset keuangan if the financial assets are managed in a
dikelola dalam model bisnis yang bertujuan business model that aims to hold financial
untuk memiliki aset keuangan dalam rangka assets in order to obtain contractual cash
mendapatkan arus kas kontraktual dan flows and the contractual terms of the
persyaratan kontraktual dari aset keuangan financial assets that at a certain date
yang pada tanggal tertentu meningkatkan increase cash flows (solely payments of
arus kas yang semata dari pembayaran pokok principal and interest) of the principal
dan bunga (solely payments of principal and amount owed.
interest) dari jumlah pokok terutang.
Pada saat pengakuan awal, aset keuangan At initial recognition, financial assets
yang diukur pada biaya perolehan carried at amortized cost are recognized at
diamortisasi diakui pada nilai wajarnya fair value plus transaction costs and
ditambah biaya transaksi dan selanjutnya subsequently measured at amortized cost
diukur pada biaya perolehan diamortisasi using the effective interest rate.
dengan menggunakan suku bunga efektif.
Pendapatan bunga dari aset keuangan yang Interest income on financial assets measured
diukur pada biaya perolehan diamortisasi at amortized cost is recorded in the
dicatat dalam laporan laba rugi dan statements of profit or loss and other
penghasilan komprehensif lain dan diakui comprehensive income and recognized as
sebagai “Pendapatan bunga”. Ketika “Interest income”. When an impairment loss
penurunan nilai terjadi, kerugian penurunan occurs, the impairment loss is recognized as
nilai diakui sebagai pengurang dari nilai a deduction from the carrying amount of the
tercatat aset keuangan dan diakui didalam financial asset and recognized in the
laporan keuangan sebagai “Pembentukan financial statements as “Allowance for
cadangan kerugian penurunan nilai”. impairment losses”.
- 22 -
Page 553
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Pengakuan dan Pengukuran (lanjutan) Recognition and Measurement (continued)
ii. Liabilitas keuangan ii. Financial liabilities
Bank mengklasifikasikan liabilitas keuangan The Bank classifies financial liabilities into
dalam kategori: categories:
a) Liabilitas keuangan yang diukur pada nilai a) Financial liabilities designated at fair value
wajar melalui laba rugi through profit or loss
Kategori ini terdiri dari dua sub-kategori: This category consists of two sub-categories:
liabilitas keuangan diklasifikasikan sebagai financial liabilities classified as trading and
diperdagangkan dan liabilitas keuangan yang financial liabilities which on initial
pada saat pengakuan awal telah ditetapkan recognition have been designated by the
oleh Bank untuk diukur pada nilai wajar Bank to be measured at fair value through
melalui laba rugi. profit or loss.
Liabilitas keuangan diklasifikasikan sebagai A financial liability is classified as trading if
diperdagangkan jika diperoleh terutama it is acquired primarily for the purpose of
untuk tujuan dijual atau dibeli kembali dalam selling or repurchasing in the near term or if
waktu dekat atau jika merupakan bagian dari it is part of a certain jointly managed
portofolio instrumen keuangan tertentu yang portfolio of financial instruments and there is
dikelola bersama dan terdapat bukti evidence of a recent short-term profit taking
mengenai pola ambil untung dalam jangka pattern. Derivatives are classified as
pendek yang terkini. Derivatif liabilities for trading unless they are
diklasifikasikan sebagai liabilitas designated and effective as hedging
diperdagangkan kecuali ditetapkan dan instruments.
efektif sebagai instrumen lindung nilai.
Keuntungan dan kerugian yang timbul dari Gains and losses arising from changes in fair
perubahan nilai wajar liabilitas keuangan value of financial liabilities those classified
yang diklasifikasikan sebagai as trading are recorded in the statement of
diperdagangkan dicatat dalam laporan laba profit or loss and other comprehensive
rugi dan penghasilan komprehensif lain income as income from trading - net. Interest
sebagai pendapatan dari kelompok expense on financial liabilities classified as
diperdagangkan - bersih. Beban bunga dari trading is recorded in account of trading -
liabilitas keuangan diklasifikasikan sebagai net income.
diperdagangkan dicatat diakun pendapatan
kelompok diperdagangkan - bersih.
Jika Bank pada pengakuan awal telah If the Bank at initial recognition has
menetapkan instrumen utang tertentu designated a certain debt instrument as fair
sebagai nilai wajar melalui laba rugi (opsi value through profit or loss (fair value
nilai wajar), maka selanjutnya, penetapan ini option), then this determination cannot be
tidak dapat diubah. changed.
Perubahan nilai wajar terkait dengan Changes in fair value relating to financial
liabilitas keuangan yang ditetapkan untuk liabilities designated at fair value through
diukur pada nilai wajar melalui laba rugi profit or loss are recognized in trading - net
diakui didalam pendapatan kelompok income. Interest expense on financial
diperdagangkan - bersih. Beban bunga dari liabilities designated at fair value through
liabilitas keuangan yang ditetapkan untuk profit or loss is recorded in the account of
diukur pada nilai wajar melalui laba rugi trading - net income.
dicatat diakun pendapatan kelompok
diperdagangkan – bersih.
Liabilitas keuangan yang diukur pada nilai Financial liabilities designated at fair value
wajar melalui laba rugi terdiri dari dua sub- through profit or loss consist of two sub-
kategori, yaitu liabilitas keuangan categories, financial liabilities classified as
diklasifikasikan sebagai diperdagangkan dan held for trading and financial liabilities
liabilitas keuangan yang pada saat designated by the Bank as at fair value
pengakuan awal telah ditetapkan oleh Bank through profit or loss upon initial
untuk diukur pada nilai wajar melalui laba recognition.
rugi.
- 23 -
Page 554
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Pengakuan dan Pengukuran (lanjutan) Recognition and Measurement (continued)
ii. Liabilitas keuangan (lanjutan) ii. Financial liabilities (continued)
a) Liabilitas keuangan yang diukur pada nilai a) Financial liabilities designated at fair value
wajar melalui laba rugi (lanjutan) through profit or loss (continued)
Liabilitas keuangan diklasifikasikan sebagai A financial liability is classified as held for
diperdagangkan jika diperoleh atau dimiliki trading if it is acquired or incurred
terutama untuk tujuan dijual atau dibeli principally for the purpose of selling or
kembali dalam waktu dekat atau jika repurchasing it in the near term or if it is part
merupakan portofolio instrumen keuangan of portfolio of identified financial instrument
tertentu yang dikelola bersama dan terdapat that are managed together and for which
bukti mengenai pola ambil untung dalam there is evidence of a recent actual pattern of
jangka pendek (short-term profit taking). short-term profit taking. Derivatives are also
Derivatif diklasifikasikan sebagai liabilitas categorized as held for trading unless they
diperdagangkan kecuali derivatif yang are designated and effectively as hedging
ditetapkan dan efektif sebagai instrumen instruments.
lindung nilai.
Setelah pengakuan awal, liabilitas keuangan After initial recognition, the financial
yang diukur pada nilai wajar melalui laba liabilities designated at fair value through
rugi, diukur sebesar nilai wajar. profit or loss, are measure at fair value.
Keuntungan dan kerugian yang timbul dari Gains and losses arising from changing in
perubahan nilai wajar liabilitas yang fair value of financial liabilities classified
diklasifikasikan sebagai diperdagangkan dan held for trading and designated at fair value
yang diukur pada nilai wajar melalui laba through profit or loss are recorded in the
rugi dicatat melalui laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain. comprehensive income.
b) Liabilitas keuangan yang diukur pada biaya b) Financial liabilities measured at amortized
perolehan diamortisasi cost
Bank mengklasifikasikan seluruh liabilitas The Bank classifies all financial liabilities
keuangan setelah pengakuan awal diukur after initial recognition at amortized cost,
pada biaya perolehan diamortisasi, kecuali: except:
1. Liabilitas keuangan yang diukur pada 1. Financial liabilities at fair value
nilai wajar melalui laba rugi; through profit or loss;
2. Liabilitas keuangan yang timbul ketika 2. Financial liabilities that arise when a
pengalihan aset keuangan tidak transfer of a financial asset does not
memenuhi syarat penghentian quality for derecognition or when the
pengakuan atau ketika pendekatan continuing involvement approach is
keterlibatan berkelanjutan diterapkan; applied;
3. Kontrak jaminan keuangan; 3. Financial guarantee contracts;
4. Komitmen untuk menyediakan 4. Commitment to provide loans at below
pinjaman dengan suku bunga di bawah market interest rates;
pasar;
5. Imbalan kontinjensi yang diakui oleh 5. Contingent consideration recognized by
pihak pengakuisisi dalam kombinasi the acquirer in the business
bisnis. combination.
Pada saat pengakuan awal, liabilitas At initial recognition, financial liabilities
keuangan yang diukur dengan biaya measured at amortized cost are measured at
perolehan diamortisasi diukur pada nilai fair value less transaction costs. After initial
wajar dikurangi biaya transaksi. Setelah recognition, the Bank measures all financial
pengakuan awal, Bank mengukur seluruh liabilities at amortized cost using the
liabilitas keuangan yang diukur dengan biaya effective interest method. The effective
perolehan diamortisasi dengan menggunakan interest rate amortization is recognized as
metode suku bunga efektif. Amortisasi suku “Interest expense”.
bunga efektif diakui sebagai “Beban bunga”.
- 24 -
Page 555
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Penentuan nilai wajar Determination for fair value
Nilai wajar adalah harga yang akan diterima untuk Fair value is the price that would be received to sell an
menjual suatu aset atau harga yang akan dibayar untuk asset or price to be paid to transfer a liability in an
mengalihkan suatu liabilitas dalam transaksi teratur orderly transaction between market participants at the
antara pelaku pasar pada tanggal pengukuran tanpa measurement date, regardless of whether that price is
memperhatikan apakah harga tersebut dapat diobservasi directly observable or estimated using another valuation
secara langsung atau diestimasi menggunakan teknik technique. In estimating the fair value of an asset or a
penilaian lain. Dalam mengukur nilai wajar atas suatu liability on measurement date, the Bank takes into
aset atau liabilitas pada tanggal pengukuran, Bank account the characteristics the asset or a liability if
memperhitungkan karakteristik suatu aset atau liabilitas market participants would take those characteristics into
jika pelaku pasar akan memperhitungkan karakteristik account when pricing the asset or liability at the
tersebut ketika menentukan harga aset atau liabilitas measurement date.
pada tanggal pengukuran.
Jika tersedia, Bank mengukur nilai wajar instrumen When available, the Bank measures the fair value of a
keuangan dengan menggunakan harga kuotasian di financial instrument using the quoted price in an active
pasar aktif untuk instrumen tersebut. Suatu pasar market for that instrument. A market is regarded as
dianggap aktif jika transaksi atas aset dan liabilitas active if transactions for the asset or liability take place
terjadi dengan frekuensi dan volume yang memadai with sufficient frequency and volume to provide pricing
untuk menyediakan informasi penentuan harga secara information on an ongoing basis.
berkelanjutan.
Jika harga kuotasian tidak tersedia di pasar aktif, Bank If there is no quoted price in an active market, then the
menggunakan teknik penilaian dengan memaksimalkan Bank uses valuation techniques that maximise the use of
penggunaan input yang dapat diobservasi dan relevan relevant observable inputs and minimise the use of
dan meminimalkan penggunaan input yang tidak dapat unobservable inputs. The chosen valuation technique
diobservasi. Teknik penilaian yang dipilih incorporates all of the factors that market participants
menggabungkan semua faktor yang diperhitungkan oleh would take into account in pricing a transaction.
pelaku pasar dalam penentuan harga transaksi.
Bukti terbaik atas nilai wajar instrumen keuangan pada The best evidence of the fair value of
saat pengakuan awal adalah harga transaksi, yaitu nilai a financial instrument at initial recognition is normally
wajar dari pembayaran yang diberikan atau diterima. the transaction price, i.e., the fair value of the
Jika Bank menetapkan bahwa nilai wajar pada consideration given or received. If the Bank determines
pengakuan awal berbeda dengan harga transaksi dan that the fair value at initial recognition differs from the
nilai wajar tidak dapat dibuktikan dengan harga transaction price and the fair value is evidenced neither
kuotasian di pasar aktif untuk aset atau liabilitas yang by a quoted price in an active market for an identical
identik atau berdasarkan teknik penilaian yang hanya asset or liability nor based on a valuation technique that
menggunakan data dari pasar yang dapat diobservasi, uses only data from observable markets, then the
maka nilai wajar instrumen keuangan pada saat financial instrument is initially measured at fair value,
pengakuan awal disesuaikan untuk menangguhkan adjusted to defer the difference between the fair value at
perbedaan antara nilai wajar pada saat pengakuan awal initial recognition and the transaction price.
dan harga transaksi. Setelah pengakuan awal, perbedaan Subsequently, that difference is recognized in profit or
tersebut diakui dalam laba rugi berdasarkan umur dari loss on an appropriate basis over the life of the
instrumen tersebut namun tidak lebih lambat dari saat instrument but no later than when the valuation is wholly
penilaian tersebut didukung sepenuhnya oleh data pasar supported by observable market data or the transaction
yang dapat diobservasi atau saat transaksi ditutup. is closed out.
Jika aset atau liabilitas yang diukur pada nilai wajar If an asset or a liability measured at fair value has a bid
memiliki harga penawaran dan harga permintaan, maka price and an ask price, then the Bank measures assets
Bank mengukur aset dan posisi long berdasarkan harga and long positions at a bid price and liabilities and short
penawaran dan mengukur liabilitas dan posisi short positions at an ask price.
berdasarkan harga permintaan.
- 25 -
Page 556
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Penghentian pengakuan Derecognition
Bank menghentikan pengakuan aset keuangan, jika dan The Bank derecognizes a financial asset if, and only if,
hanya jika, hak kontraktual untuk menerima arus kas the contractual rights to receive cash flows from the
yang berasal dari aset keuangan tersebut berakhir; atau financial asset have expired; or the Bank has transferred
Bank mentransfer hak untuk menerima arus kas yang its rights to receive cash flows from the financial asset
berasal dari aset keuangan atau menanggung liabilitas or has assumed an obligation to pay the received cash
untuk membayarkan arus kas yang diterima tersebut flows in full without material delay to a third party under
secara penuh tanpa penundaan berarti kepada pihak a pass through arrangement; and either (a) the Bank has
ketiga di bawah kesepakatan pelepasan (pass through transferred substantially all the risks and rewards of the
arrangement); dan (a) Bank telah mentransfer secara asset, or (b) the Bank has neither transferred nor
substansial seluruh risiko dan manfaat atas aset, atau retained substantially all the risks and rewards of the
(b) Bank tidak mentransfer maupun tidak memiliki asset, but has transferred control of the asset.
secara substansial seluruh risiko dan manfaat atas aset,
namun telah mentransfer pengendalian atas aset
tersebut.
Liabilitas keuangan dihentikan pengakuannya pada saat A financial liability is derecognized when the obligation
liabilitas dihentikan atau dibatalkan atau berakhir. under the liability is discharged or cancelled or expires.
Hapus buku Write-off
Dalam hal penghapusbukuan aset keuangan merupakan In the case of write-off of financial assets is
kelanjutan dari tindakan penyelesaian aset keuangan a continuation of the settlement of financial assets by
dengan cara pengambilalihan agunan, maka jumlah take over the collateral, the amount that written-off is
yang dihapus buku adalah sebesar selisih kurang antara approximately equal to the difference between the fair
nilai wajar agunan yang diambil alih setelah value of foreclosed assets after considering the cost of
memperhitungkan taksiran biaya penjualan dengan sales and the carrying amount of financial assets.
nilai tercatat aset keuangan setelah memperhitungkan
taksiran biaya penjualan dengan nilai tercatat aset
keuangan.
Aset keuangan dapat dihapus buku apabila cadangan Financial assets can be written-off if the allowance for
kerugian penurunan nilai telah dibentuk 100%. impairment losses have been provided 100%.
Penghapusbukuan dilakukan secara keseluruhan Write-off performed in its entirety to the carrying
terhadap nilai tercatat aset keuangan dengan mendebet amount of financial assets by debiting the allowance for
cadangan kerugian penurunan nilai. impairment losses.
Saling hapus Offsetting
Aset keuangan dan liabilitas keuangan saling hapus dan Financial assets and financial liabilities are offset and
nilai bersihnya dilaporkan di laporan posisi keuangan the net amount are reported in the statement of financial
jika, dan hanya jika, saat ini terdapat hak yang position if, and only if, there is a currently enforceable
berkekuatan hukum untuk saling hapus jumlah legal rights to offset the recognized amounts and there
keduanya dan terdapat intensi untuk diselesaikan is an intention to settle on a net basis, or to realize the
secara bersih atau untuk merealisasikan aset dan assets and settle the liabilities simultaneously. Income
menyelesaikan liabilitas secara bersamaan. Pendapatan and expenses are presented on a net basis only when
dan beban disajikan secara bersih jika diperbolehkan permitted by accounting standards.
oleh standar akuntansi.
- 26 -
Page 557
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Reklasifikasi Instrumen Keuangan Reclassification of Financial Instruments
Bank mereklasifikasi aset keuangan jika dan hanya jika, The Bank reclassifies financial assets if and only if, the
model bisnis untuk pengelolaan aset keuangan berubah. business model for managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi biaya Reclassifications of financial assets from amortized cost
perolehan yang diamortisasi ke klasifikasi nilai wajar classifications to fair value through profit or loss are
melalui laba rugi dicatat sebesar nilai wajarnya. Selisih recorded at fair value. The difference between the
antara nilai tercatat dengan nilai wajar diakui sebagai recorded value and fair value is recognized in profit or
keuntungan atau kerugian pada laba rugi. loss on the statement of profit or loss and other
comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi biaya Reclassifications of financial assets from amortized cost
perolehan yang diamortisasi ke klasifikasi nilai wajar classifications to fair value classifications through other
melalui penghasilan komprehensif lain dicatat sebesar comprehensive are recorded at their fair values.
nilai wajarnya.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassification of financial assets from fair value
melalui penghasilan komprehensif lain ke klasifikasi through other comprehensive income to fair value
nilai wajar melalui laba rugi dicatat pada nilai wajarnya. through profit or loss is recorded at fair value.
Keuntungan atau kerugian yang belum direalisasi Unrealized gains or losses are reclassified to profit or
direklasifikasi ke laba rugi. loss.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassification of financial assets from fair value
melalui penghasilan komprehensif lain ke klasifikasi through other comprehensive income to the amortized
biaya perolehan yang diamortisasi dicatat pada nilai cost is recorded at fair value at the date of
wajarnya pada tanggal reklasifikasi. Keuntungan atau reclassification. Unrealized gains or losses is removed
kerugian yang belum direalisasi dihapus dari ekuitas dan from equity and is adjusted against the fair value.
disesuaikan terhadap nilai wajar.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassifications on financial assets from fair value
melalui laba rugi ke klasifikasi nilai wajar melalui through profit or loss to fair value through other
penghasilan komprehensif lain dicatat pada nilai wajar. comprehensive income are recorded at fair value.
Reklasifikasi aset keuangan dari klasifikasi nilai wajar Reclassification of financial assets from fair value
melalui laba rugi ke klasifikasi biaya perolehan yang through profit or loss to amortized cost classification is
diamortisasi dicatat pada nilai wajar. recorded at fair value.
Pengungkapan Disclosure
Bank mengklasifikasikan pengukuran nilai wajar The Bank classifies fair value measurements using a fair
dengan menggunakan hirarki nilai wajar yang value hierarchy that reflects the significance of the
mencerminkan signifikansi input yang digunakan inputs used in making the measurements. The fair value
dalam melakukan pengukuran. Hirarki nilai wajar hierarchy shall have the following levels:
memiliki tingkat sebagai berikut:
a) Tingkat 1: Harga kuotasian (tidak disesuaikan) a) Level 1: Quoted prices (unadjusted) in active
dalam pasar aktif untuk aset dan liabilitas yang markets for identical assets or liabilities;
identik;
b) Tingkat 2: Teknik penilaian yang menggunakan b) Level 2: Valuation technique which use inputs
input selain harga kuotasian yang termasuk di other than quotes prices included within level 1
dalam tingkat 1 yang dapat diobservasi untuk aset that are observable for the asset or liability either
dan liabilitas baik secara langsung (misalnya directly (example, price) or indirectly (example
harga) atau secara tidak langsung (misalnya derived from prices); and
derivasi dari harga); dan
c) Tingkat 3: Teknik penilaian yang menggunakan c) Level 3: Valuation technique which use inputs for
input untuk aset dan liabilitas yang tidak the asset and liability that are not based on
didasarkan pada data pasar yang dapat diobservasi observable market data (unobservable inputs).
(input yang tidak dapat diobservasi).
- 27 -
Page 558
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan liabilitas keuangan (lanjutan) d. Financial assets and liabilitas (continued)
Pengungkapan (lanjutan) Disclosure (continued)
Risiko pasar - analisis sensitivitas Bank Market risk - sensitivity analysis The Bank discloses:
mengungkapkan:
a) Analisis sensitivitas untuk setiap jenis risiko pasar a) A sensitivity analysis for each type of market risk
dimana entitas terekspos pada akhir tahun to which the entity is exposed at the end of
pelaporan yang menunjukkan bagaimana laba rugi reporting year, showing how profit or loss and
dan ekuitas mungkin terpengaruh oleh perubahan equity would have been affected by changes in the
pada variabel risiko yang relevan yang mungkin relevant risk variable that were reasonably
dapat terjadi pada tanggal tersebut; possible at that date;
b) Metode dan asumsi yang digunakan dalam b) The methods and assumptions used in preparing
menyusun analisis sensitivitas; dan the sensitivity analysis; and
c) Perubahan metode dan asumsi yang digunakan c) Changes from the previous year in the methods
tahun sebelumnya dan alasan perubahannya. and assumptions used and the reasons for such
changes.
Untuk pengukuran nilai wajar yang diakui dalam laporan For fair value measurements recognized in the
posisi keuangan untuk setiap kelompok instrumen statement of financial position for each class of
keuangan, Bank mengungkapkan: financial instruments, the Bank discloses:
a) Tingkat pada hirarki nilai wajar dimana a) The level in the fair value hierarchy into which the
pengukuran nilai wajar dikategorikan secara fair value measurements are categorized in their
keseluruhan, memisahkan pengukuran nilai wajar entirety, segregating fair value measurements in
sesuai tingkat yang ditentukan di atas. accordance with the levels defined above.
b) Setiap pemindahan signifikan antara tingkat 1 dan b) Any significant transfers between level 1 and level
tingkat 2 pada hirarki nilai wajar dan alasannya. 2 of the fair value hierarchy and the reasons for
Pemindahan ke dalam setiap tingkat diungkapkan those transfers. Transfer into each levels is
dan dijelaskan secara terpisah dari pemindahan disclosed and discussed separately from transfers
keluar dari setiap tingkat. out of each level.
Bank mengklasifikasikan instrumen keuangan dalam Bank classifies the financial instruments into classes
klasifikasi tertentu yang mencerminkan sifat dari that reflect the nature of information and take into
informasi dan mempertimbangkan karakteristik dari account the characteristic of those financial
instrumen keuangan tersebut. Klasifikasi instrumen instruments. The classification of financial instruments
keuangan dapat dilihat pada tabel di bawah ini: can be seen in the table below:
- 28 -
Page 559
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilitas (continued)
Klasifikasi Instrumen Keuangan Classification of Financial Instrument
Kategori yang didefinisikan oleh PSAK 109/Category as Golongan (ditentukan oleh Bank)/
Sub-golongan/Subclasses
defined by SFAS 109 Class (as determined by the Bank)
Aset keuangan yang diukur pada Efek-efek/Marketable securities
nilai wajar melalui laba rugi/ Obligasi Pemerintah/Government Bonds
Financial assets at fair value
through profit or loss
Kas/Cash Kas pada vendor/Cash in vendor
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada bank lain dan Bank Indonesia/Placements with other bank
and Bank Indonesia
Efek-efek yang dibeli dengan janji dijual kembali/Securities purchased under
agreements to resell
Tagihan lainnya/Other receivables
Aset keuangan/ Kredit yang diberikan/Loans
Financial assets Piutang pembiayaan konsumen/Consumer financing receivables
Aset keuangan yang diukur pada Pendapatan bunga yang masih akan diterima/Accrued interest receivable
biaya perolehan yang diamortisasi/ Piutang transaksi nasabah/
Financial assets at amortized cost Receivables from customer
transactions
Penjualan efek-efek yang masih harus
Aset lain-lain/Other assets diterima/ Receivables from sale of
securities
Piutang terkait transaksi ATM/
Receivables related to ATM
transactions
Penyertaan saham/ Investment in share of stock
Tagihan akseptasi/ Acceptance receivables
Wesel ekspor dan tagihan/ Bills and other receivables
Aset keuangan yang diukur pada Efek-efek/ Marketable securities
nilai wajar melalui penghasilan Obligasi Pemerintah/ Government Bonds
komprehensif lain/Financial assets
at fair value through other
comprehensive income
Tagihan derivatif – terkait lindung nilai atas arus kas/ Derivative receivables-
Derivatif lindung nilai/ Hedging
non hedging related
derivatives
Liabilitas keuangan yang diukur
pada nilai wajar melalui laba rugi/
Liabilitas derivatif – tidak terkait lindung nilai/Derivative liabilities - non
Financial liabilities at fair value
hedging related
through profit or loss
Liabilitas segera/Obligation due immediately
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Efek-efek yang dijual dengan janji dibeli kembali/Securities sold under
agreements to repurchase
Liabilitas keuangan yang diukur Liabilitas akseptasi/ Acceptance liabilities
Liabilitas keuangan/ dengan biaya perolehan Beban yang masih harus dibayar/Accrued expenses
Financial liabilities diamortisasi/ Financial liabilities at Setoran jaminan/Security deposit
Liabilitas lain-lain/Other liabilities
amortized cost Utang nasabah/Payable to customers
Utang bunga/ Interest payable
Lain-lain/Others
Efek-efek yang diterbitkan/ Marketable securities issued
Transaksi komitmen dan kontinjensi/ Commitments and contingencies
transactions
Pinjaman subordinasi/ Subordinated loan
Komitmen pinjaman
dan kontrak jaminan - Fasilitas kredit yang diberikan yang belum digunakan/Commited unused loan facilities granted
keuangan/ Loan - Garansi yang diberikan/ Bank guarantees issued
commitment and
financial guarantee - Letter of credit yang tidak dapat dibatalkan/ Irrevocable letter of credit
contract
- 29 -
Page 560
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
e. Kas dan setara kas e. Cash and cash equivalents
Kas adalah mata uang kertas dan logam baik Rupiah dan Cash represents currency bills and coins, both in Rupiah
mata uang asing yang masih berlaku sebagai alat and foreign currencies, which are valid as legal
pembayaran yang sah. Kas yang telah ditentukan instruments of payment. Appropriated cash or restricted
penggunaannya atau kas yang tidak dapat digunakan cash that cannot be used freely cannot be classified as
secara bebas tidak diklasifikasikan dalam kas. cash definition. Cash also includes cash in vault, petty
Pengertian kas termasuk kas besar, kas kecil, kas dalam cash, cash in transit and currency withdrawn from
perjalanan dan mata uang yang ditarik dari peredaran circulation and still within the grace period for
dan yang masih dalam tenggang untuk penukaran ke exchange to Bank Indonesia.
Bank Indonesia.
Untuk tujuan penyajian laporan arus kas, kas dan setara For statement of cash flows presentation purposes, cash
kas terdiri atas kas, giro pada Bank Indonesia, giro pada and cash equivalents consists of cash, current account
bank lain, penempatan pada Bank Indonesia dan bank with Bank Indonesia, current accounts with other Banks,
lain dan Sertifikat Deposito Bank Indonesia yang jatuh placements with Bank Indonesia and other banks and
tempo dalam 3 (tiga) bulan atau kurang sejak tanggal Deposits Certificates of Bank Indonesia maturing within
perolehan yang tidak dijaminkan atau dibatasi 3 (three) months or less from the date of acquisition
penggunaannya. which were not pledged or restricted in use.
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and other
banks
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts with Bank Indonesia and other banks
sebesar biaya perolehan diamortisasi dengan are measured at their amortized cost using effective
menggunakan metode suku bunga efektif dikurangi interest rate method less the allowance for impairment
cadangan kerugian penurunan nilai. Penyisihan kerugian losses. The allowance for impairment losses is provided
penurunan nilai dibentuk jika terdapat bukti objektif if there is an objective evidence of impairment (Note 2l).
penurunan nilai (Catatan 2l).
Giro pada Bank Indonesia dan bank lain dinyatakan Current accounts in Bank Indonesia and other banks are
sebesar biaya perolehan diamortisasi menggunakan stated at amortized cost using the effective interest
metode suku bunga efektif dikurangi cadangan kerugian method less allowance for impairment loss and
penurunan nilai dan diklasifikasikan sebagai aset classified as loan and receivables. The specific
keuangan dalam kategori pinjaman yang diberikan dan accounting policy for loan and receivables is disclosed
piutang. Kebijakan akuntansi untuk pinjaman yang in (Note 2d).
diberikan dan piutang diungkapkan pada (Catatan 2d).
• Giro wajib minimum • Statutory reserves requirement
Sesuai dengan peraturan Bank Indonesia mengenai In accordance with prevailing Bank Indonesia
Giro Wajib Minimum Bank Umum pada Bank regulation concerning Statutory Reserve in Rupiah
Indonesia dalam Rupiah dan Valuta Asing, Bank and Foreign Currency for Commercial Banks, Bank
diwajibkan untuk menempatkan sejumlah persentase is required to place certain percentage of deposits
tertentu atas simpanan nasabah pada Bank Indonesia. from customers with Bank Indonesia.
g. Penempatan pada Bank Indonesia dan bank lain g. Placements with Bank Indonesia and other banks
Penempatan pada bank lain dan Bank Indonesia terdiri Placements with other banks and Bank Indonesia consist
dari Fasilitas Simpanan Bank Indonesia (FASBI), call of Bank Indonesia Deposit Facility (BIDF), call money
money dan deposito berjangka. and time deposits.
Penempatan pada bank lain dan Bank Indonesia Placements with other banks and Bank Indonesia are
diklasifikasikan sebagai biaya perolehan yang classified as amortized cost. Placements with other bank
diamortisasi. Penempatan pada bank lain dinyatakan are stated at amortized cost using the effective interest
sebesar biaya perolehan diamortisasi menggunakan rate method less allowance for impairment losses.
metode suku bunga efektif dikurangi cadangan kerugian
penurunan nilai.
- 30 -
Page 561
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
g. Penempatan pada Bank Indonesia dan bank lain g. Placements with Bank Indonesia and other banks
(lanjutan) (continued)
Lihat catatan 2d untuk kebijakan akuntansi atas aset dan Rafer to note 2d for the accounting policies of financial
liabilitas keuangan. assets and liabilities.
Penempatan pada Bank Indonesia dan bank lain Placements with Bank Indonesia and other banks
merupakan penempatan dana pada Bank Indonesia represent placement of fund in Bank Indonesia in the
dalam bentuk deposit facility dan term deposits serta form of deposit facility and term deposits and
penempatan dana pada bank lain dalam bentuk deposito placement with other banks in the form of time deposits.
berjangka.
Penempatan pada Bank Indonesia dan bank lain pada Placements with Bank Indonesia and other banks are
awalnya diukur pada nilai wajar ditambah biaya initially measured at fair value plus directly
transaksi yang dapat diatribusikan secara langsung, jika attributable transaction costs, if any, and subsequently
ada, dan selanjutnya diukur sebesar biaya perolehan measured at their amortized cost using the effective
diamortisasi dengan menggunakan metode suku bunga interest rate method. The allowance for impairment
efektif. Penyisihan kerugian penurunan nilai dibentuk losses is provided if there is an objective evidence of
jika terdapat bukti objektif penurunan nilai (Catatan 2l). impairment (Note 2l).
h. Efek-efek h. Marketable securities
Efek-efek terdiri dari Sertifikat Bank Indonesia, Marketable securities consist of Certificates of Bank
Sertifikat Deposito Bank Indonesia, Obligasi Indonesia, Deposits Certificates of Bank Indonesia,
Pemerintah, Surat Utang Non Bank, Obligasi Bank, Government Bonds, Non Bank Bonds, Bank Bonds,
Surat Berharga Syariah Negara, Negotiable State Sharia Securities.
Certificates of Deposits, Obligasi Korporasi.
Efek-efek diklasifikasikan sebagai aset keuangan Marketable securities are classified as financial assets
dalam kelompok diukur pada nilai wajar melalui laba measured at fair value to profit or loss (sub-category of
rugi (sub-kategori aset keuangan yang diklasifikasikan financial assets classified as trading), fair value
sebagai diperdagangkan), diukur pada nilai wajar through other comprehensive income and amortized
melalui penghasilan komprehensif lain dan biaya cost.
perolehan diamortisasi.
Efek-efek yang diklasifikasikan ke dalam kelompok Securities are classified as trading are stated at fair
untuk diperdagangkan (“trading”) disajikan sebesar value. The unrealized gains or losses resulting from the
nilai wajarnya. Keuntungan atau kerugian yang belum increase or decrease in fair value are recognized in the
direalisasi akibat kenaikan atau penurunan nilai wajar current year statement of profit or loss and other
disajikan dalam laporan laba rugi dan penghasilan comprehensive income. Interest income from debt
komprehensif lain tahun berjalan. Pendapatan bunga securities are recorded in the statement of profit or loss
dari efek utang dicatat dalam laporan laba rugi dan and other comprehensive income in accordance with
penghasilan komprehensif lain sesuai dengan the terms of the contract. On the sale of portfolio
persyaratan dalam kontrak. Atas penjualan portofolio trading securities, the difference between the sales
efek yang diperdagangkan, selisih antara harga jual price and the acquisition cost is recognized as a gain
dengan harga perolehan diakui sebagai keuntungan atau or loss on sale in the period in which the securities are
kerugian penjualan pada periode dimana efek tersebut sold.
dijual.
Efek-efek yang diklasifikasikan ke dalam kelompok Marketable securities that are classified as fair value
nilai wajar yang diukur melalui komprehensif lain through other comprehensive income securities are
disajikan sebesar nilai wajarnya. Keuntungan atau stated at fair value. Gains or losses that are not
kerugian yang belum direalisasikan dari kenaikan atau realized from increases or decreases in fair value, net
penurunan nilai wajar, setelah pajak, diakui dan of tax, are recognized and presented as a component of
disajikan sebagai komponen penghasilan komprehensif other comprehensive income. When the securities are
lain. Ketika efek-efek tersebut dijual atau mengalami sold or impaired, gains and losses which was
penurunan nilai, keuntungan atau kerugian yang previously recognized in other comprehensive income
sebelumnya diakui pada penghasilan komprehensif lain is reclassified to the statement of profit or loss as
direklasifikasi ke laporan laba rugi sebagai penyesuaian reclassification adjustment.
reklasifikasi.
- 31 -
Page 562
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
h. Efek-efek (lanjutan) h. Marketable securities (continued)
Efek-efek yang diklasifikasikan ke dalam kelompok Marketable securities classified as amortized cost are
biaya perolehan yang diamortisasi disajikan sebesar stated at cost adjusted for unamortized premium and/or
biaya perolehan yang disesuaikan dengan premi discount. Premium or discount is amortized using the
dan/atau diskonto yang belum diamortisasi. Premi atau effective interest rate method.
diskonto diamortisasi dengan menggunakan metode
suku bunga efektif.
Cadangan kerugian penurunan nilai dan The allowance for impairment losses and changes in
kenaikan/penurunan nilai wajar disajikan sebagai fair value are presented as addition/deduction to the
penambahan/pengurangan terhadap saldo efek-efek. outstanding balance of marketable securities.
Penyisihan kerugian penurunan nilai diukur bila Allowance for impairment losses is assessed if there is
terdapat indikasi penurunan nilai dengan menggunakan an indication of impairment using the impairment
metodologi penurunan nilai sebagaimana diungkapkan methodology as disclosed in Note 2l.
dalam Catatan 2l.
i. Efek yang dibeli dengan janji dijual kembali i. Securities purchased with agreements to resale
Efek yang dibeli dengan janji dijual kembali (reverse) Securities purchased with agreements to resale
diklasifikasikan dalam kategori aset keuangan diukur (reverse) are classified as financial assets at fair value
pada nilai wajar melalui laporan laba rugi. through profit and loss.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchases with agreements to resale (repo)
(repo) disajikan sebagai aset sebesar harga penjualan are presented as asset and stated at the agreed resale
kembali yang disepakati dikurangi selisih antara harga price less the difference between the buying price and
beli dan harga penjualan kembali yang disepakati. agreed resale price. The difference between the buying
Selisih antara harga beli dan harga penjualan kembali price and agreed resale price is amortized using
yang disepakati tersebut diamortisasi dengan effective interest method as interest income over the
menggunakan metode suku bunga efektif sebagai year commencing from the buying date to the resale
pendapatan bunga selama jangka waktu sejak efek-efek date.
tersebut dibeli hingga saat dijual kembali.
Pengakuan, pengukuran awal, pengukuran setelah Recognition, initial measurement, subsequent
pengakuan awal, reklasifikasi, penentuan nilai wajar measurement, reclassification, fair value measurement
dan penghentian pengakuan efek yang dijual dengan and derecognition of securities sold with agreements to
janji dibeli kembali mengacu pada Catatan 2d dan 3 repurchase refer to Notes 2d and 3 related to financial
terkait aset dan liabilitas keuangan. assets and liabilities.
j. Wesel ekspor j. Export bills
Wesel ekspor terdiri atas tagihan dari Letters of Credit. Export bills consist of receivables from Letters of
Wesel ekspor diklasifikasikan sebagai biaya perolehan Credit. Export bills are classified as amortized cost.
yang diamortisasi.
k. Instrumen keuangan derivatif k. Derivative financial instruments
Dalam melakukan usaha bisnisnya, Bank melakukan In conducting its businesses, the Bank conducts
transaksi instrumen keuangan derivatif untuk mengelola transactions of derivative financial instruments to
eksposur pada risiko pasar seperti risiko mata uang. manage exposure on market risks such as currency
Setiap kontrak derivatif dicatat sebagai aset apabila risk. All derivative contracts are recorded as assets
memiliki nilai wajar positif dan sebagai liabilitas apabila when fair value is positive and as liabilities when fair
memiliki nilai wajar negatif. value is negative.
Keuntungan atau kerugian dari kontrak derivatif yang Gain or loss on a derivative contract not designated as
tidak ditujukan untuk lindung nilai (atau tidak memenuhi a hedging instrument (or derivative contract that does
kriteria untuk dapat diklasifikasikan sebagai lindung not qualify as a hedging instrument) is recognized in
nilai) diakui pada laporan laba rugi dan penghasilan the current year statement of profit or loss and other
komprehensif lain tahun berjalan. comprehensive income.
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Page 563
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
k. Instrumen keuangan derivatif (lanjutan) k. Derivative financial instruments (continued)
Instrumen derivatif melekat dipisahkan dari kontrak Embedded derivatives are separated from their host
utama non-derivatif dan diperlakukan sebagai non-derivative contract and accounted for as a
instrumen derivatif jika seluruh kriteria berikut derivative instrument if all of the following criteria are
terpenuhi: met:
a) Karakteristik ekonomi dan risiko dari derivatif a) The economic characteristics and risks of the
melekat tidak secara erat berhubungan dengan embedded derivative are not closely related to
karakteristik ekonomi dan risiko kontrak utama, those of the host contract,
b) Instrumen terpisah dengan kondisi yang sama b) A separate instrument with the same terms as the
dengan instrumen derivatif melekat memenuhi embedded derivative would meet the definition of
definisi dari derivatif, dan a derivative, and
c) Instrumen hibrid (kombinasi) tidak diukur pada c) The hybrid (combined) instrument is not
nilai wajar melalui laporan laba rugi (dalam hal ini measured at fair value through profit or loss (i.e.
derivatif melekat di dalam aset keuangan atau a derivative that is embedded in a financial asset
liabilitas keuangan yang diukur pada nilai wajar or financial liability at fair value through profit or
melalui laporan laba rugi tidak dipisahkan). loss is not separated).
Instrumen derivatif (termasuk transaksi valuta asing Derivatives instruments (including foreign exchange
untuk tujuan pendanaan dan perdagangan) dicatat dalam transactions for financing and trading) is recognized in
laporan posisi keuangan berdasarkan nilai wajar statement of financial position at fair value less
dikurangi dengan cadangan kerugian penurunan nilai. allowance for impairment losses. The fair value is
Nilai wajar tersebut ditentukan berdasarkan harga pasar, based on the market rate, Reuters exchange rate at
kurs Reuters pada tanggal laporan posisi keuangan, statement of financial position date, discounted cash
diskonto arus kas, model penentu harga opsi atau harga flows, option pricing models or broker quoted price on
yang diberikan oleh broker (quoted price) atas instrumen other instruments with similar characteristics.
lainnya yang memiliki karakteristik serupa.
Penyisihan kerugian penurunan nilai dibentuk jika Allowance for impairment losses is provided if there is
terdapat bukti objektif penurunan nilai (Catatan 2l). an objective evidence of impairment (Note 2l).
l. Kredit yang diberikan l. Loans
Kredit yang diberikan merupakan penyediaan uang atau Loans is the provision of money or bills that can be
tagihan yang dapat disamakan dengan itu, berdasarkan equated with it, based on agreement with the recipient
kesepakatan dengan pihak penerima kredit dan of credit and requires the recipient to repay the loan
mewajibkan pihak penerima kredit untuk melunasi after a certain period of time with interest return.
setelah jangka waktu tertentu dengan imbalan bunga.
Jenis-jenis kredit yang diberikan kepada debitur adalah The types of loans granted to the debtor are as follows:
sebagai berikut:
a. Kredit produktif antara lain terdiri dari: a. Productive loans among others consist of:
• Fixed Loan merupakan pinjaman yang diberikan • Fixed Loan is a loan granted to the debtor to
kepada debitur untuk membiayai investasi finance investments (purchase of fixed assets) of
(pembelian aset tetap) debitur atau modal kerja the debtor or the use of working capital which is
yang penggunaannya bersifat seasonal/hanya seasonal/one use only. Withdrawal of funds is
sekali penggunaan saja. Penarikan dana done at once (at the plafond amount agreed
dilakukan sekaligus (sejumlah plafon yang telah between the Bank and debtor) with the use of
disepakati antara Bank dan debitur) dengan promissory notes and repayment can be made on
menggunakan promes/surat sanggup dan a regular basis until the end of credit period. The
pembayaran kembali dapat dilakukan secara portion of loan that has been repaid can not be
berkala sampai dengan masa kredit. Porsi withdrawn;
pinjaman yang telah dilunasi tidak dapat ditarik
kembali;
- 33 -
Page 564
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Kredit yang diberikan (lanjutan) l. Loans (continued)
a. Kredit produktif antara lain terdiri dari: (lanjutan) a. Productive loans among others consist of:
(continued)
• Revolving Loan merupakan pinjaman yang • Revolving Loan is a loan granted to the debtor
diberikan kepada debitur untuk membiayai to finance permanent working capital, which
modal kerja yang bersifat permanen, yang amount is reflected in the cash flow of the
jumlahnya tercermin dalam arus kas debitur. debtor. Withdrawal of funds according to the
Penarikan dana sesuai dengan kebutuhan debitur needs of debtor by using promissory notes,
dengan menggunakan promes/surat sanggup, which does not exceed the plafond amount that
dengan syarat tidak melebihi jumlah plafon yang have been agreed between the Bank and debtor.
telah disepakati antara Bank dan debitur. Porsi The portion of loan that has been repaid can be
pinjaman yang telah dilunasi dapat ditarik withdrawn as long as the plafond is still
kembali selama plafonnya masih mencukupi dan sufficient and the credit period is still valid
jangka waktu kredit masih berlaku (maksimum (maximum 1 year and can be extended);
1 tahun dan dapat diperpanjang kembali);
• Pinjaman Rekening Koran merupakan pinjaman • Overdraft are loans given to debtor to finance
yang diberikan kepada debitur untuk membiayai the working capital of the debtor's daily. The
modal kerja debitur sehari-hari. Debitur dapat debtor can make withdrawals or loan repayment
melakukan penarikan atau pengembalian by check, bank draft or other transfer letters
pinjaman dengan menggunakan cek, bilyet giro during the term of the credit agreement and the
atau surat pemindahbukuan lainnya selama masa withdrawal does not exceed its plafond amount.
berlakunya perjanjian kredit dan penarikannya
tidak melewati plafon pinjaman.
b. Kredit konsumtif antara lain terdiri dari: b. Consumer loans among others consist of:
• Kredit Pemilikan Rumah dan Kredit Pemilikan • Housing Loan and Apartment Ownership Loan
Apartemen merupakan pinjaman jangka panjang is a long-term loan granted directly to
yang langsung diberikan kepada consumer/prospective owner for the purchase of
konsumen/calon pemilik untuk pembelian house, apartment, shop house, kiosk and
rumah, apartemen, ruko, kios dan memugar atau restoring or repairing a house or shop house
memperbaiki rumah atau ruko yang telah that has been owned by the consumer, where the
dimiliki konsumen, dimana jaminannya adalah collateral is an object which is financed by the
obyek yang dibiayai oleh kredit tersebut; loan;
• Kredit Pemilikan Mobil merupakan pinjaman • Car Loan is a long-term loan granted directly to
jangka panjang yang langsung diberikan kepada consumer/prospective owner for the purchase of
konsumen/calon pemilik untuk pembelian motor vehicles, both new and second-hand,
kendaraan bermotor baik baru maupun bekas, where the collateral is an object which is
dimana jaminannya adalah obyek yang dibiayai financed by the loan.
oleh kredit tersebut.
• Kredit Tanpa Agunan merupakan pinjaman • Unsecured Credit Loan (KTA) is a loan facility
tanpa agunan yang dapat dipergunakan untuk for customers that does not require collateral
berbagi kebutuhan customer, dimana where payments can be paid installments every
pembayarannya dapat diangsur perbulan. month.
Pembayaran Kredit Pemilikan Rumah, Kredit Pemilikan Payment of Housing Loan, Apartment Ownership Loan
Apartemen dan Kredit Kepemilikan Mobil dilakukan and Car Loan are made through installment/repaid by
secara bertahap/diangsur oleh debitur sesuai dengan the debtor in accordance with the schedule determined
jadwal yang ditentukan oleh Bank. by the Bank.
Kredit yang diberikan pada awalnya diukur pada nilai Loans are initially measured at fair value plus
wajar ditambah dengan biaya transaksi yang dapat transaction costs that are directly atributable, and
diatribusikan secara langsung, dan selanjutnya diukur subsequently measured at amortized cost using the
pada biaya perolehan diamortisasi menggunakan metode effective interest rate method, less allowance for
suku bunga efektif, dikurangi dengan cadangan kerugian impairment losses. Amortized cost is calculated by
penurunan nilai. Biaya perolehan diamortisasi dihitung taking into account any discount or premium on
dengan memperhitungkan diskonto atau premi pada saat acquisition and transaction costs that are an integral
akuisisi dan biaya transaksi yang merupakan bagian part of effective interest rate. The amortization is
tidak terpisahkan dari suku bunga efektif. Amortisasi recognized in the statement of profit or loss and other
tersebut diakui dalam laporan laba rugi dan penghasilan comprehensive income. Allowance for impairment
komprehensif lain. Penyisihan kerugian penurunan nilai losses is assessed if there is an indication of impairment
diukur bila terdapat indikasi penurunan nilai dengan using the impairment methodology as disclosed in Note
menggunakan metodologi penurunan nilai sebagaimana 2l.
diungkapkan dalam Catatan 2l.
- 34 -
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
l. Kredit yang diberikan (lanjutan) l. Loans (continued)
Kredit sindikasi dicatat sebesar biaya perolehan Syndicated loans are recorded at amortized cost using
diamortisasi dengan menggunakan metode suku bunga the effective interest rate method according to the
efektif sesuai dengan porsi kredit yang risikonya portion of loans in which the risks borned by the Bank.
ditanggung oleh Bank.
Restrukturisasi kredit dilakukan terhadap debitur yang Loan restructuring is performed for debtors who are
mengalami kesulitan untuk memenuhi kewajibannya, facing financial difficulties in fulfilling their
yang dilakukan melalui modifikasi persyaratan kredit obligations, through a modification of the terms of the
seperti penjadwalan kembali angsuran dan bunga yang loan such as rescheduling of installments and unpaid
tertunggak serta perpanjangan jangka waktu kredit dan interest and the extension of credit terms and
ketentuan kredit yang baru. Kerugian yang timbul dari definitions of the new loan. Losses on loan
restrukturisasi kredit yang berkaitan dengan modifikasi restructuring in respect of modification of the terms of
persyaratan kredit diakui bila nilai sekarang dari the loans are recognized only if the present value of
jumlah penerimaan kas yang akan datang yang telah total future cash receipts specified by the new terms of
ditentukan dalam persyaratan kredit yang baru, the loans, including both receipts designated as interest
termasuk penerimaan yang diperuntukkan sebagai and those designated as loan principal, are less than
bunga maupun pokok, adalah lebih kecil dari nilai the carrying amount of loans before restructuring.
pinjaman yang diberikan yang tercatat sebelum
restrukturisasi.
Kredit yang direstrukturisasi disajikan sebesar nilai Restructured loans are stated at the lower of carrying
yang lebih rendah antara nilai tercatat kredit pada value on the date of restructuring or value of the future
tanggal restrukturisasi atau nilai tunai penerimaan kas cash receipts after restructuring. Losses resulting from
masa depan setelah restrukturisasi. Kerugian akibat the difference between the carrying value on the date of
selisih antara nilai tercatat kredit pada tanggal restructuring with value of the future cash receipts after
restrukturisasi dengan nilai tunai penerimaan kas masa restructuring are recognized in the statement of profit
depan setelah restrukturisasi diakui dalam laporan laba or loss and other comprehensive income. After the
rugi dan penghasilan komprehensif lain. Setelah restructuring, all future cash receipts specified by the
restrukturisasi, semua penerimaan kas masa depan new terms are recorded as a return of principal loans
yang ditetapkan dalam persyaratan baru dicatat sebagai and interest income, in accordance with the
pengembalian pokok kredit yang diberikan dan restructuring.
pendapatan bunga sesuai dengan syarat-syarat
restrukturisasi.
Kredit yang diberikan dinyatakan tidak tertagih pada Loans are deemed uncollected when there are no
saat tidak terdapat prospek yang realistis mengenai realistic prospects of future recovery. When loans are
pengembalian di masa datang. Ketika kredit yang deemed uncollected and all collateral have been
diberikan tidak tertagih dan semua jaminan telah realized or have been foreclosed, they are written-off
direalisasi atau sudah diambil alih, kredit yang against the related allowance for impairment losses.
diberikan tersebut dihapus buku dengan menjurnal Those uncollected loan can be written off after all the
balik cadangan kerugian penurunan nilai. Kredit yang necessary procedures have been performed and the
diberikan tersebut dapat dihapus buku setelah semua amount of the loss has been determined.
prosedur yang diperlukan telah dilakukan dan jumlah
kerugian telah ditentukan.
Penerimaan kembali atas pokok kredit yang diberikan Subsequent recoveries of written-off loans are credited
yang telah dihapusbukukan dikreditkan dengan by adjusting the allowance for impairment losses
menyesuaikan akun cadangan kerugian penurunan account. Interest received on loans previously written-
nilai. Penerimaan bunga atas kredit yang telah off are recorded as other operating income. Penalties
dihapusbukukan dicatat sebagai pendapatan received on loans previously written-off are recorded
operasional lainnya. Penerimaan denda atas kredit as non-operating income.
yang telah dihapusbukukan dicatat sebagai pendapatan
non-operasional.
- 35 -
Page 566
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan
i. Pengakuan penurunan nilai aset keuangan i. Recognition of impairment in financial assets
Bank mengakui penyisihan kerugian untuk The Bank recognizes an allowance for possible
kerugian kredit ekspektasian pada aset keuangan losses on expected credit losses on financial assets
yang diukur pada biaya perolehan diamortisasi measured at amortized cost or at fair value through
atau pada nilai wajar melalui penghasilan other comprehensive income, lease receivables,
komprehensif lain, piutang sewa, aset kontrak atau contract assets or loan commitments and financial
komitmen pinjaman dan kontrak jaminan guarantee contracts that impose impairment
keuangan yang menerapkan persyaratan requirements.
penurunan nilai.
Pada setiap tanggal pelaporan, entitas mengukur As of reporting date, an entity shall measure the
penyisihan kerugian instrumen keuangan allowance for possible losses on financial
sejumlah kerugian kredit ekspektasian sepanjang instruments at the amount of expected credit losses
umurnya, jika risiko kredit atas instrumen over their lifetime, if the credit risk on those
keuangan tersebut telah meningkat secara financial instruments has increased significantly
signifikan sejak pengakuan awal. since initial recognition.
Pada setiap tanggal pelaporan entitas menilai As of reporting date the entity assesses whether the
apakah risiko kredit atas instrumen keuangan telah credit risk on a financial instrument has increased
meningkat secara signifikan sejak pengakuan significantly since initial recognition. When making
awal. Ketika melakukan penilaian tersebut, entitas that assessment, an entity considers changes in
mempertimbangkan perubahan risiko gagal bayar default risk that occur over the life of the financial
yang terjadi selama umur instrumen keuangan, instrument, not changes in the amount of expected
bukan perubahan atas jumlah kerugian kredit credit losses. In making that assessment, the entity
ekspektasian. Dalam melakukan penilaian compares the risk of default on a financial
tersebut, entitas membandingkan risiko gagal instrument that occurs at the reporting date with the
bayar instrumen keuangan yang terjadi pada risk of default on initial recognition and considers
tanggal pelaporan dengan risiko gagal bayar pada reasonable and supportable information available
saat pengakuan awal serta mempertimbangkan without undue cost or effort, which is an indication
informasi yang wajar dan terdukung yang tersedia of a significant increase in credit risk since
tanpa biaya atau upaya berlebihan, yang recognition early.
merupakan indikasi peningkatan risiko kredit
secara signifikan sejak pengakuan awal.
Pada tanggal pelaporan entitas hanya mengakui As of reporting date, the entity recognizes only the
perubahan kumulatif atas kerugian kredit cumulative changes in expected credit losses over
ekspektasian sepanjang umurnya sejak pengakuan its lifetime since the initial recognition of the
awal aset keuangan sebagai penyisihan kerugian financial asset as an allowance for losses on
atas aset keuangan yang dibeli atau yang berasal financial assets purchased or resulting from
dari aset keuangan memburuk. deteriorating financial assets.
Pada setiap tanggal pelaporan, entitas mengakui As of reporting date, an entity recognizes in profit
dalam laba rugi jumlah perubahan kerugian kredit or loss the amount of changes in lifetime expected
ekspektasian sepanjang umurnya sebagai credit losses as an impairment gain or loss. An
keuntungan atau kerugian penurunan nilai. Entitas entity shall recognize the amendment of the
mengakui perubahan membaik atas kerugian expected lifetime credit loss as an impairment gain,
kredit ekspektasian sepanjang umurnya sebagai even though the lifetime expected credit loss is less
keuntungan penurunan nilai, meskipun kerugian than the amount of the expected credit loss that was
kredit ekspektasian sepanjang umurnya lebih kecil included in the cash flow estimate at initial
dari jumlah kerugian kredit ekspektasian yang recognition.
termasuk dalam estimasi arus kas pada saat
pengakuan awal.
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Page 567
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
i. Pengakuan penurunan nilai aset keuangan i. Recognition of impairment in financial assets
(lanjutan) (continued)
Jika dalam periode pelaporan sebelumnya bank If in the previous reporting period the bank has
telah mengukur penyisihan kerugian untuk measured allowance for losses for financial
instrumen keuangan sejumlah kerugian kredit instruments for an amount of expected credit losses
ekspektasian sepanjang umurnya, tetapi pada over its lifetime, but at the reporting date of the
tanggal pelaporan periode kini ditentukan bahwa current period it is determined that the credit risk
risiko kredit atas instrumen keuangan tersebut on the financial instrument is no longer fulfilled
tidak lagi terpenuhi (tidak meningkat secara (does not increase significantly), then the bank
signifikan), maka bank mengukur penyisihan measures the allowance for losses in the amount of
kerugian sejumlah kerugian kredit ekspektasian 12 months expected credit loss at the reporting date
12 bulan pada tanggal pelaporan periode kini. of the current period.
Bank mengakui jumlah kerugian kredit The Bank recognizes the amount of the expected
ekspektasian (atau pemulihan kerugian kredit) credit loss (or credit loss recovered) in profit or
dalam laba rugi, sebagai keuntungan atau loss, as an impairment gain or loss. The amount
kerugian penurunan nilai. Jumlah yang referred to is an adjustment to the allowance for
dimaksud merupakan penyesuaian terhadap possible losses on the reporting date where
penyisihan kerugian pada tanggal pelaporan yang recognition is required.
disyaratkan pengakuannya.
Untuk menentukan apakah telah terjadi To determine whether there has been an increase in
peningkatan risiko kredit, bank credit risk, banks consider reasonable and
mempertimbangkan informasi yang wajar dan supported information, including forward-looking
terdukung, termasuk informasi perkiraan masa information.
depan (forward-looking).
Bank mengukur kerugian kredit ekspektasian The Bank measures the expected credit loss on
dari instrumen keuangan dengan suatu cara yang financial instruments in a way that reflects:
mencerminkan:
• Jumlah yang tidak bias dan probabilitas • Unusual and probability-weighted amounts
tertimbang yang ditentukan dengan determined by evaluating a Seriess of
mengevaluasi serangkaian hasil yang probable outcomes, Estimated Expected
kemungkinan dapat terjadi, Estimasi Credit Loss reflects a weighted and unbiased
Kerugian Kredit Ekspektasian probability amount determined by evaluating
mencerminkan jumlah probabilitas the possible range of outputs;
tertimbang dan tidak bisa yang ditentukan
dengan mengevaluasi rentang keluaran yang
mungkin;
• Nilai waktu atas uang-discount rate; dan • The time value of the money-discount rate;
and
• Informasi yang wajar dan terdukung yang • Reasonable and supportable information that
tersedia tanpa biaya atau upaya berlebihan is available without undue cost or effort at the
pada tanggal pelaporan mengenai peristiwa reporting date regarding past events, current
masa lalu,kondisi kini dan perkiraan conditions and forecasts of future economic
kondisi ekonomi masa depan (forward conditions (forward looking).
looking).
Ketika mengukur kerugian kredit ekspektasian, When measuring expected credit losses, the bank
bank tidak harus mengidentifikasi semua skenario does not have to identify all possible scenarios.
yang mungkin. Akan tetapi, bank However, banks consider the risk or probability of
mempertimbangkan risiko atau probabilitas credit loss by reflecting the probability of
terjadinya kerugian kredit dengan mencerminkan occurrence and non-occurrence of credit losses,
probabilitas terjadinya dan tidak terjadinya even though the possibility of credit losses is very
kerugian kredit, meskipun kemungkinan low.
terjadinya kerugian kredit sangat rendah.
- 37 -
Page 568
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
i. Pengakuan penurunan nilai aset keuangan i. Recognition of impairment in financial assets
(lanjutan) (continued)
Periode maksimum yang dipertimbangkan dalam The maximum period considered in measuring
mengukur kerugian kredit ekpektasian adalah expected credit losses is the seasonal contractual
periode kontraktual musiman (termasuk opsi period (including extension options) during which
perpanjangan) selama bank terekspos terhadap the bank is exposed to credit risk. This period does
risiko kredit. Periode tersebut dimaksud tidak not cover a longer period even though the longer
mencakup periode yang lebih panjang meskipun period is consistent with existing business
periode yang lebih panjang tersebut konsisten practices.
dengan praktis bisnis yang ada.
ii. Penurunan nilai aset non-keuangan ii Impairment of non-financial assets
Pada setiap akhir periode pelaporan, Bank menilai The Bank assesses at the end of each reporting
apakah terdapat indikasi suatu aset mengalami period whether there is an indication that an asset
penurunan nilai. Suatu aset mengalami penurunan may be impaired. Assets are considered as impaired
nilai jika nilai tercatat aset lebih besar daripada when the carrying value of assets is exceed the
nilai yang dapat dipulihkan. Nilai tercatat dari aset recoverable amount. The carrying amount of non-
non-keuangan, kecuali aset pajak tangguhan, financial assets, except for deferred tax assets are
ditelaah setiap periode, untuk menentukan apakah reviewed each period to determine whether there is
terdapat indikasi penurunan nilai. Jika terdapat any indication of impairment. If any such indication
indikasi penurunan nilai, maka Bank akan exists the Bank will estimate the asset’s recoverable
melakukan estimasi jumlah nilai yang dapat amount.
dipulihkan aset tersebut.
Jumlah terpulihkan yang ditentukan untuk aset The recoverable amount of an individual assets is
individual adalah jumlah yang lebih tinggi antara the higher of an asset or Cash Generating Unit
nilai wajar aset atau Unit Penghasil Kas (“UPK”) (CGU) less cost to sell and its value in use, unless
dikurangi biaya untuk menjual dengan nilai the asset does not generate cash inflows that are
pakainya, kecuali aset tersebut tidak largerly independent of those from other assets or
menghasilkan arus kas masuk yang sebagian besar Banks of assets. In assessing value in use, the
independen dari aset atau kelompok aset lain. estimated future cash flows are discounted to their
Dalam menghitung nilai pakai, estimasi arus kas present value using a pre-tax discount rate that
masa depan bersih didiskontokan ke nilai kini reflects current market assessment of the time value
dengan menggunakan tingkat diskonto sebelum of money and the risk specific to the assets.
pajak yang menggambarkan penilaian pasar kini
dari nilai waktu uang dan risiko spesifik aset.
Untuk tujuan pengujian penurunan nilai, aset yang For the purpose of impairment testing, assets that
tidak dapat diuji secara individual akan cannot be tested individually are Banked together
digabungkan dengan kelompok yang lebih kecil into the smallest Bank that generates cash inflows
yang memberikan arus kas masuk dari from continuing use that are largely independent of
penggunaan berkelanjutan yang sebagian besar the cash inflows of other assets or CGU.
independen terhadap arus kas masuk atas aset
lainnya atau UPK.
Penyisihan penurunan nilai diakui jika nilai An impairment loss is recognized if the carrying
tercatat dari suatu aset atau UPK melebihi nilai amount of an asset or CGU exceeds its recoverable
yang dapat diperoleh kembali. Penyisihan amount. Impairment losses are recognized in the
penurunan nilai diakui pada laporan laba rugi dan statement of profit or loss and other comprehensive
penghasilan komprehensif lain. income.
- 38 -
Page 569
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
ii. Penurunan nilai aset non-keuangan (lanjutan) ii Impairment of non-financial assets (continued)
Kerugian penurunan nilai atas aset non keuangan Impairment losses of non-financial assets
yang diakui pada periode sebelumnya dinilai recognized in prior period are assessed at each
pada setiap akhir periode pelaporan untuk menilai reporting date for any indications that the losses
apakah terdapat indikasi bahwa rugi penurunan that recognized in prior period has decreased or
nilai yang telah diakui sebelumnya telah menurun no longer exists. An impairment losses is reversed
atau tidak ada lagi. Kerugian penurunan nilai if there has been changes in the estimates used to
dibalik jika terdapat perubahan estimasi yang determine the recoverable amount. The reversal
digunakan untuk menentukan jumlah of an impairment losses limited so that the
terpulihkannya. Pembalikan tersebut dibatasi carrying amount of the asset does not exceed the
sehingga jumlah tercatat aset tidak melebihi recoverable amount and the carrying amount net
jumlah terpulihkannya maupun jumlah tercatat of depreciation and amortization, if there is no
bersih setelah penyusutan atau amortisasi, impairment losses that has been recognized in
seandainya tidak ada kerugian penurunan nilai prior period for the asset. Reversal of impairment
yang telah diakui untuk aset tersebut pada periode loss is recognized in profit or loss. After such a
sebelumnya. Pembalikan rugi penurunan nilai reversal recognized in profit or loss, depreciation
diakui dalam laba rugi. Setelah pembalikan for the asset is adjusted in future period to
tersebut diakui sebagai laba rugi, penyusutan aset allocate the asset’s revised carrying amount, less
tersebut disesuaikan di periode mendatang untuk any residual value, on a systemic basis over the
mengalokasikan jumlah tercatat aset yang remaining useful life.
direvisi, dikurangi nilai sisanya, dengan dasar
yang sistematis selama sisa umur manfaatnya.
iii. Aset keuangan memburuk iii. Credit - impaired financial asset
Aset keuangan mengalami penurunan nilai aset Financial asset is impaired in the value of a
keuangan ketika satu atau lebih peristiwa yang financial asset when one or more events that have
memiliki dampak merugikan atas estimasi arus an adverse effect on the estimated future cash
kas masa depan dari aset keuangan telah terjadi. flows of the financial asset have occurred.
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is impaired by a
penurunan nilai aset keuangan termasuk data financial asset includes observable data about
yang dapat diobservasi mengenai peristiwa the following events:
berikut ini:
• Kesulitan keuangan signifikan yang • Significant financial difficulties
dialami penerbit atau pihak peminjam; experienced by the issuer or borrower;
• Pelanggaran kontrak, seperti peristiwa • Breaches of contract, such as events of
gagal bayar atau peristiwa tunggakan; default or arrears;
• Pihak pemberi pinjaman, untuk alasan • The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in connection with the borrower's
dengan kesulitan keuangan yang dialami financial difficulties, has made concessions
pihak peminjam, telah memberikan konsesi to the borrower that would not have been
pada pihak peminjam yang tidak mungkin possible if the borrower had not
diberikan jika pihak peminjam tidak experienced such difficulties;
mengalami kesulitan tersebut;
• Terjadi kemungkinan bahwa pihak • There is a possibility that the borrower will
peminjam akan dinyatakan pailit atau enter bankruptcy or other financial
melakukan reorganisasi keuangan lainnya; reorganization;
• Hilangnya pasar aktif dari aset keuangan • The disappearance of an active market for
akibat kesulitan keuangan; atau financial assets due to financial difficulties;
or
- 39 -
Page 570
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
iii. Aset keuangan memburuk (lanjutan) iii. Credit - impaired financial asset (continued)
Aset keuangan mengalami penurunan nilai aset Financial asset is impaired in the value of a
keuangan ketika satu atau lebih peristiwa yang financial asset when one or more events that
memiliki dampak merugikan atas estimasi arus have an adverse effect on the estimated future
kas masa depan dari aset keuangan telah terjadi. cash flows of the financial asset have occurred.
Bukti bahwa aset keuangan mengalami Evidence that a financial asset is impaired by a
penurunan nilai aset keuangan termasuk data financial asset includes observable data about
yang dapat diobservasi mengenai peristiwa the following events: (continued)
berikut ini: (lanjutan)
• Pembelian atau penerbitan aset keuangan • Purchase or issue of financial assets at a
dengan diskon sangat besar yang deep discount that reflects the loss of
mencerminkan kerugian aset keuangan financial assets incurred. It is difficult to
yang terjadi. Sulit untuk identify a single discrete event, however,
mengidentifikasikan peristiwa diskrit the combined effect of several events can
tunggal, namun demikian, dampak cause a financial asset to be impaired.
kombinasi dari beberapa peristiwa dapat
menyebabkan aset keuangan mengalami
penurunan nilai aset keuangan.
Untuk aset keuangan yang memburuk pada For financial assets that have deteriorated at the
tanggal pelaporan, tetapi bukan aset keuangan reporting date, but not financial assets that were
yang dibeli atau yang berasal dari aset keuangan purchased or originated from deteriorating
memburuk, entitas mengukur kerugian aset financial assets, an entity shall measure the
keuangan ekspektasian sebesar selisih antara expected financial asset loss as the difference
jumlah tercatat bruto aset dan nilai kini dari arus between the asset's gross carrying amount and
kas masa depan yang diestimasi didiskonto the present value of estimated future cash flows
dengan suku bunga efektif awal aset keuangan. discounted at interest rates effective initial
Penyesuaian diakui di laba rugi sebagai financial assets. The adjustments are recognized
keuntungan atau kerugian penurunan nilai. in profit or loss as an impairment gain or loss.
iv. Pengelompokan kualitas/ stage aset keuangan iv. Financial asset quality/ stage classification
a. Stage 1 a. Stage 1
Mencakup instrument keuangan yang tidak Includes financial instruments that do not
memiliki peningkatan resiko kredit secara have a significant increase in credit risk
signifikan sejak pengakuan awal atau since initial recognition or have a low
memiliki resiko kredit rendah pada tanggal credit risk at the reporting date. For these
pelaporan. Untuk aset-aset ini, akan berlaku assets, a 12 month ECL calculation will
perhitungan ECL 12 bulan. apply.
b. Stage 2 b. Stage 2
Mencakup instrumen keuangan yang Includes financial instruments that
mengalami peningkatan resiko kredit sejak experience an increase in credit risk since
pengakuan awal (kecuali Bank merasa resiko initial recognition (unless the Bank feels the
kredit tergolong rendah pada tanggal credit risk is low at the reporting date) but
pelaporan) namun belum terbukti adanya has not been proven to have an objective
bukti penurunan nilai secara objektif. Untuk evidence of impairment. For these assets,
aset-aset ini, akan berlaku perhitungan ECL lifetime ECL calculations will apply. ECL
seumur hidup. ECL seumur hidup adalah lifetime is the expected credit loss expected
ekspektasi kerugian kredit yang diharapkan from all default events that may occur
dari semua kejadian gagal bayar yang during the estimated life of the financial
mungkin terjadi selama perkiraan umur dari instrument.
instrumen keuangan tersebut.
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Page 571
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
iv. Pengelompokan kualitas/ stage aset keuangan iv. Financial asset quality/ stage classification
(lanjutan) (continued)
c. Stage 3 c. Stage 3
Mencakup instrumen keuangan yang telah Includes financial instruments that have
terbukti mengalami penurunan nilai secara been objectively proven to be impaired at the
objektif pada tanggal pelaporan. Tahap ini reporting date. This stage is usually filled by
biasanya diisi oleh debitur yang mengalami debtors who experience defaults.
gagal bayar.
v. Cross Staging iv. Cross Staging
Cross Staging antar debitur yang sama akan Cross staging between debtors the same will be
diterapkan, jika satu debitur (CIF) memiliki multi applied, if one debtor (CIF) has multiple accounts
rekening (fasilitas) dan stage yang berbeda akan (facilities) and different stages will be the worst
dilakukan worst stage artinya satu debitur akan stage, meaning that one debtor will have the
memiliki stage yang terburuk. worst stage.
Faktor utama dalam menentukan apakah The main factor in determining whether a
instrumen keuangan memerlukan perhitungan financial instrument requires a 12 month ECL
ECL 12 bulan (stage 1) atau ECL seumur hidup (stage 1) or lifetime (stage 2) ECL calculation is
(stage 2) disebut dengan kriteria Significant called the Significant Increase in Credit Risk
Increase in Credit Risk (SICR). Penentuan (SICR) criterion. Determining the SICR criteria
kriteria SICR ini memerlukan pengkajian dan requires reviewing and discussing whether there
diskusi apakah telah terjadi peningkatan resiko has been a significant increase in credit risk at
kredit secara signifikan pada tanggal pelaporan. the reporting date.
Dalam PSAK 109 terdapat sebuah rebuttable In SFAS 109 there is a rebuttable presumption
presumption bahwa resiko kredit terhadap aset that credit risk to financial assets will be
keuangan akan dianggap meningkat secara considered to have increased significantly since
signifikan sejak pengakuan awal jika pembayaran initial recognition if the contractual payment is
kontraktual sudah lebih dari 30 hari telah more than 30 days pay due (DPD). This
menunggak. Asumsi ini akan berlaku kecuali jika assumption will apply unless the Bank can prove,
Bank dapat membuktikan, melalui argumen yang through reasonable arguments and based on
masuk akal dan berdasarkan fakta, bahwa resiko facts, that the risk does not increase significantly
tidak meningkat secara signifikan pada 30 hari at 30 days pay due (DPD). In addition, the
telah menunggak. Selain itu, definisi gagal bayar definition of default in SFAS 109 also mentions
(default) pada PSAK 109 juga menyebutkan the rebuttable presumption that financial assets
praduga (rebuttable presumption) bahwa aset that are 90 days in arrears have defaulted.
keuangan yang sudah menunggak 90 hari telah
gagal bayar.
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Page 572
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
vi. Metode kerugian kredit ekspektasian vi. Expected credit losses method
a. Kredit Ekspektasian 12 bulan a. Expected Credit 12 months
Jika tidak terjadi peningkatan secara If there has been no significant increase
signifikan sejak pengakuan awal. Kerugian since initial recognition. The loss represents
dimaksud merepresentasikan kerugian kredit the expected credit loss arising from a
ekspektasian yang timbul dari peristiwa financial instrument default that may occur
gagal bayar instrumen keuangan yang within 12 months after the reporting date.
mungkin terjadi dalam 12 bulan setelah
tanggal pelaporan.
b. Kredit Ekspektasian Sepanjang Umurnya b. Expected credit throughout its life
Jika risiko kredit atas instrumen keuangan If the credit risk on the financial instrument
tersebut telah meningkat secara signifikan has increased significantly since initial
sejak pengakuan awal-baik dinilai secara recognition - whether assessed individually
individu atau kolektif dengan or collectively - by considering all
mempertimbangkan semua informasi yang reasonable and supportable information,
wajar dan terdukung, termasuk informasi including information that is forward-
yang bersifat perkiraan masa depan looking.
(forward-looking).
vii. Kriteria stage aset keuangan vii. Financial asset stage criteria
a. Stage 1 a. Stage 1
• Umur tunggakan (DPD) = 0 - 30 hari. • Days pay due (DPD) = 0 – 30 days.
• Tidak ada Flagging Restrukturisasi. • No Restructuring Flagging.
• Perhitungan Kerugian kredit • Calculation of expected credit losses
espektasian dengan menggunakan using a 12 month probability of default.
probability of default 12 bulan.
• Pendapatan Bunga diakui selama • Interest income is recognized during
periode kredit yaitu suku bunga efektif the credit period, namely the effective
diperhitungkan dengan jumlah nilai interest rate is calculated by the total
bruto (Effective Interest Rate to Gross gross value (Effective Interest Rate to
Carrying Amount). Gross Carrying Amount).
b. Stage 2 b. Stage 2
• Umur tunggakan (DPD) = 31 - 90 hari. • Days pay due (DPD) = 31 – 90 days.
• Ada Flagging Restrukturisasi • On Restructuring Flagging.
• Perhitungan kerugian kredit espektasian • Calculation of expected credit losses
dengan menggunakan probability of using a probability of default for the
default seumur pinjaman. duration of the loan.
• Pendapatan bunga diakui selama • Interest income is recognized during
periode kredit yaitu suku bunga efektif the credit period, namely the effective
diperhitungkan dengan jumlah nilai interest rate is calculated by the total
bruto (Effective Interest Rate to Gross gross value (Effective Interest Rate to
Carrying Amount). Gross Carrying Amount).
c. Stage 3 c. Stage 3
• Umur tunggakan (DPD) > 90 hari. • Days pay due > 90 days.
• Perhitungan kerugian kredit espektasian • Calculation of expected credit losses
dengan menggunakan probability of using a probability of default for the
default seumur pinjaman. duration of the loan.
• Pendapatan bunga diakui selama • Interest income is recognized during
periode kredit yaitu suku bunga efektif the credit period, namely the effective
diperhitungkan dengan jumlah nilai interest rate is calculated by the net
neto atau biaya diamortisasi (Effective value or amortized cost (Effective
Interest Rate to Net Carrying Amount). Interest Rate to Net Carrying Amount).
- 42 -
Page 573
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
viii. Indikator kualitatif kriteria stage 2 aset viii. Qualitative indicators of Ssage 2 financial
keuangan assets criteria
a. Perubahan persyaratan kredit (keringanan), a. Changes in credit terms (relief), if the credit
dalam hal perjanjian kredit masih berjalan agreement is still running for a short time;
dalam waktu yang singkat;
b. Tidak ada pembayaran angsuran; b. No installment payments;
c. Peningkatan signifikan pada risiko kredit c. Significant increase in credit risk on other
pada instrumen lain dari peminjam yang instruments from the same borrower;
sama;
d. Kebijakan peningkatan monitoring debitur d. Policy to increase debtor monitoring due to
karena peningkatan risiko kredit; increased credit risk;
e. Meningkatnya premi risiko debitur yang e. Increased debtor risk premium due to
disebabkan peningkatan risiko kredit pada increased credit risk on debtors;
debitur;
f. Perubahan faktor eksternal yang merugikan f. Changes in external factors that are
bisnis dan keuangan debitur; detrimental to the debtor's business and
finances;
g. Penurunan rating internal dan eksternal. g. Internal and external downgrades.
ix. Indikator kualitatif kriteria stage 3 aset ix. Qualitative indicators of stage 3 financial assets
keuangan criteria
a. Pelanggaran perjanjian kredit. a. Credit agreement violation
• Tidak dipenuhinya satu atau lebih • Failure of one or more of the terms
syarat-syarat yang diatur dalam stipulated in the credit agreement, such
perjanjian kredit seperti syarat as signing conditions,
penandatanganan, syarat disbursement/withdrawal conditions,
pencairan/penarikan, pelanggaran violation of credit covenants;
terhadap covenant kredit;
• Penyalahgunaan penggunaan kredit; • Abuse of use of credit;
• Adanya masalah hukum dan ekonomi • There are significant legal and
yang signifikan dari debitur; economic problems from the debtors;
• Terdapat sekurang-kurangnya 1 (satu) • There is at least 1 (one) legal problem
permasalahan hukum yang dialami experienced by the debtor, whether
debitur baik yang terkait dengan usaha related to business or legal problems
maupun masalah hukum diluar usaha; outside the business;
• Terdapat permasalahan internal • There are internal family problems, for
keluarga, misalnya perceraian, example divorce, death, prolonged
kematian, sakit yang berkepanjangan, illness, or misuse of funds by members
atau penyalahgunaan dana oleh anggota of the debtor's family.
keluarga debitur.
b. Terdapat kemungkinan bahwa debitur b. There is a possibility that the debtor will be
dinyatakan pailit. declared bankrupt.
• Terdapat hutang macet kepada pihak • There is bad debt to third parties;
ketiga;
• Terdapat sekurang-kurangnya 1 (satu) • There is at least 1 (one) bankruptcy
tuntutan hukum pailit oleh pihak lawsuit by a third party.
ketiga.
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Page 574
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
x. Pengelompokan kredit berdasarkan umur x. Credit Banking based on the age of arrears
tunggakan (deliquency bucket) (deliquency bucket)
Aset keuangan dikelompokan lagi kedalam Financial assets are further classified into
kelompok tunggakan (delinquency buckets) yang delinquency buckets, which represent credit
merepresentasikan kualitas kredit yang terdiri quality, consisting of:
dari :
a. Rating 1, yakni untuk kredit yang tidak a. Rating 1, which is for credits that are not in
memiliki tunggakan; arrears;
b. Rating 2, yakni untuk kredit yang memiliki b. Rating 2, namely for loans with arrears of
tunggakan pokok dan atau bunga sampai principal and/or interest of up to 30 (thirty)
dengan 30 (tiga puluh) hari; days.
c. Rating 3, yakni untuk kredit yang memiliki c. Rating 3, namely for loans with arrears of
tunggakan pokok dan atau bunga lebih dari principal and/or interest of more than 30
30 (tiga puluh) hari sampai dengan 60 (enam (thirty) days up to 60 (sixty) days;
puluh) hari;
d. Rating 4, yakni untuk kredit yang memiliki d. Rating 4, namely for loans with arrears of
tunggakan pokok dan atau bunga lebih dari principal and/or interest of more than 60
60 (enam puluh) hari sampai dengan 90 (sixty) days up to 90 (ninety) days;
(sembilan puluh) hari;
e. Rating 5, yakni untuk kredit yang memiliki e. Rating 5, namely for loans with arrears of
tunggakan pokok dan atau bunga lebih dari principal and/or interest of more than 90
90 (sembilan puluh) hari. (ninety) days.
xi. Teknik evaluasi kerugian kredit ekspektasian xi. Technique for evaluating expected credit losses
Teknik dalam mengevaluasi Kerugian Kredit Techniques in evaluating Expected Credit Losses
Ekspektasian menggunakan metode Migration use the Migration Analysis method, using a
Analysis, dengan menggunakan pendekatan statistical approach from credit historical data
statistik dari data historis kredit berdasarkan based on segmentation:
segmentasi :
a. Bank wide; a. Bank wide;
b. Sektor Ekonomi; b. Economic Sector;
c. Rating (stage); c. Stage;
d. Produk kredit. d. Credit products.
Perhitungan Kerugian Kredit Ekspektasian atau Calculation of Expected Credit Loss (ECL) In
Expected Credit Loss (ECL) dalam menentukan determining the amount of Expected Credit Loss,
besarnya Kerugian Kredit Ekspektasian, maka the formation of Allowance for Impairment
pembentukan Cadangan Kerugian Penurunan Losses includes:
Nilai mencakup:
a. Probability of default; a. Probability of default;
b. Exposure at default; b. Exposure at default;
c. Lost given default; c. Lost given default;
d. Discount factor; d. Discount factor;
e. Forward looking adjustment. e. Forward looking adjustment.
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Page 575
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
m. Penurunan nilai aset keuangan dan aset non- m. Impairment of financial and non-financial assets
keuangan (lanjutan) (continued)
xi. Teknik evaluasi kerugian kredit ekspektasian xi. Technique for evaluating expected credit losses
(lanjutan) (continued)
Bank menggunakan 3 (tiga) skenario kondisi The Bank uses 3 (three) different economic
ekonomi yang berbeda atas perhitungan ECL condition scenarios for the ECL calculation
yang dilakukan secara kolektif. Tiga skenario which is carried out collectively. Three scenarios
kondisi ekonomi yang ditetapkan Bank terdiri of economic conditions determined by the Bank
dari kondisi umum (Business As Usual), kondisi consist of general conditions (Business As
baik (Upturn Atau Good Scenario), dan kondisi Usual), good conditions (Upturn or Good
buruk (Downturn Atau Bad Scenario). Dalam Scenarios), and bad conditions (Downturn or
prakteknya, diasumsikan setiap kondisi umum, Bad Scenarios). In practice, it is assumed that
kondisi baik, dan kondisi buruk terjadi dengan every general condition, good condition, and bad
probabilitas (bobot) tertentu. Penentuan condition occurs with a certain probability
probabilitas ini dilakukan dengan pertimbangan (weight). Determination of this probability is
tertentu, Bank menetapkan probabilitas masing- carried out with certain considerations, the Bank
masing skenario antara lain kondisi umum 70%, determines the probability of each scenario,
kondisi baik 15%, dan kondisi buruk 15%. including 70% general conditions, 15% good
conditions, and 15% bad conditions.
Kriteria Pencadangan Penurunan Nilai Secara The criteria for Individual Allowance for
Individual yang dihitung secara individual oleh Impairment that is calculated individually by the
Bank adalah debitur dengan nilai outstanding Bank are debtors with an outstanding value of
lebih dari Rp20.000.000.000 dan telah more than Rp20,000,000,000 and have been in
menunggak selama lebih dari 90 hari. Metode arrears for more than 90 days. The method of
pencadangan penurunan nilai secara individual allowance for impairment individually for
untuk debitur yang memenuhi kriteria tersebut debtors who meet these criteria can be done in 2
dapat dilakukan melalui 2 (dua) cara sebagai (two) ways as follows:
berikut:
• Discounted Cash Flow (DCF) • Discounted Cash Flow (DCF)
Metode DCF digunakan apabila usaha atau The DCF method is used when the debtor's
proyek debitur masih beroperasi dan/atau business or project is still operating and/or
debitur masih memiliki arus kas yang dapat the debtor still has cash flow that can be
digunakan sebagai sumber pembayaran used as a source of loan payments.
pinjaman. Perhitungan menggunakan DCF Calculations using DCF are made based
dilakukan berdasarkan selisih antara nilai on the difference between the carrying
tercatat kredit dan nilai kini dari estimasi amount of the credit and the present value
arus kas masa datang yang didiskonto of the estimated discounted cash flow using
(discounted cash flow) menggunakan suku the effective interest rate.
bunga efektif.
• Fair Value of Collateral (FVC) • Fair Value of Collateral (FVC)
Metode FVC digunakan apabila debitur The FVC method is used when the debtor
tidak memiliki sumber pembayaran has no other source of loan payments other
pinjaman lain selain dari penjualan aset than the sale of the collateral asset. The
jaminan. Perhitungan nilai kini dari estimasi calculation of the present value of
arus kas masa depan atas aset/ pinjaman estimated future cash flows on pledged
keuangan yang dijaminkan merefleksikan financial assets/loans reflects the cash
arus kas yang mungkin dihasilkan dari flows that may result from selling the
penjualan aset yang dijaminkan dikurangi pledged asset less costs to acquire and sell
biaya untuk memperoleh dan menjual aset the collateralized asset. The calculation of
jaminan tersebut. Perhitungan nilai kini atas the present value of collateral
pencairan jaminan dilakukan dengan disbursement is carried out using the
menggunakan original effective interest rate original effective interest rate (OEIR) or
(OEIR) atau nilai effective interest rate the last effective interest rate (EIR) if the
(EIR) terakhir apabila EIR yang ditetapkan specified EIR is floating, which is then
adalah floating, yang kemudian discounted to the calculation or reporting
didiskontokan ke tanggal perhitungan atau date. Allowance for impairment using the
pelaporan. Pencadangan penurunan nilai FVC method is calculated based on the
menggunakan metode FVC dihitung difference between the net present value
berdasarkan selisih antara nilai kini bersih (NPV) of the sale of the pledged asset and
(NPV) dari penjualan aset yang dijaminkan the value of the asset (credit granted).
dan nilai aset (kredit yang diberikan).
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Page 576
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
n. Penyertaan saham n. Investments in shares of stock
Penyertaan saham merupakan investasi jangka panjang Investments in shares of stock are long-term
pada perusahaan non-publik. investments in non-public companies.
Penyertaan dalam bentuk saham dengan kepemilikan Investments in shares with ownership interest of less
kurang dari 20% yang nilai wajarnya tidak tersedia dan than 20% that do not have readily determinable fair
dimaksudkan untuk penyertaan jangka panjang values and are intended for long-term investments are
dinyatakan sebesar biaya perolehan (metode biaya). Bila stated at cost (cost method). The carrying amount of
terjadi penurunan nilai yang bersifat permanen, nilai the investments is written down to recognize a
tercatatnya dikurangi untuk mengakui penurunan permanent decline in value of the individual
tersebut yang ditentukan untuk setiap investasi secara investments and such loss is charged directly to the
individu dan kerugiannya dibebankan pada laporan laba current year statement of profit or loss and other
rugi dan penghasilan komprehensif lain tahun berjalan. comprehensive income.
Penyisihan kerugian penurunan nilai dan Allowance for impairment losses and
kenaikan/penurunan nilai wajar disajikan sebagai increases/decreases in fair value are presented as
penambahan/pengurangan terhadap saldo penyertaan additions/deductions from the outstanding balance of
saham. investment in share of stock.
o. Tagihan dan liabilitas akseptasi o. Acceptance receivables and liabilities
Dalam kegiatan bisnis biasa, Bank memberikan jaminan In the ordinary course of business, the Bank provides
keuangan, seperti letters of credit, bank garansi dan financial guarantees, consisting of letters of credit,
akseptasi. bank guarantees and acceptances.
Tagihan akseptasi diukur pada biaya perolehan Acceptance receivables are measured at amortized
diamortisasi menggunakan metode suku bunga efektif, cost using the effective interest rate method, less
dikurangi oleh penyisihan kerugian penurunan nilai. allowance for impairment losses. Acceptance
Liabilitas akseptasi diukur pada biaya perolehan liabilities are measured at amortized cost by using the
diamortisasi menggunakan metode suku bunga efektif. effective interest rate method.
Penyisihan kerugian penurunan nilai dilakukan bila Allowance for impairment losses is calculated if there
terdapat indikasi penurunan nilai dengan menggunakan is an objective evidence of impairment by using the
metodologi penurunan nilai sebagaimana diungkapkan impairment methodology as disclosed in Note 2l.
dalam Catatan 2l.
p. Aset tetap p. Fixed assets
Aset tetap awalnya diakui sebesar biaya perolehan, yang Fixed assets are initially recognized at cost, which
terdiri atas harga perolehan dan biaya-biaya tambahan comprises its price and any costs directly attributable
yang dapat diatribusikan langsung untuk membawa aset to bringing the asset to the location and condition
ke lokasi dan kondisi yang diinginkan supaya aset necessary for it to be capable of operating in the
tersebut siap digunakan sesuai dengan maksud manner intended by management.
manajemen.
Setelah pengakuan awal, aset tetap kecuali hak atas Subsequent to initial recognition, fixed assets, except
tanah, dinyatakan pada biaya perolehan dikurangi for land rights, are stated at cost less accumulated
akumulasi penyusutan dan akumulasi rugi penurunan depreciation and accumulated impairment losses, if
nilai, jika ada. any.
Aset tetap dinyatakan sebesar nilai wajar pada tanggal Fixed assets are stated at fair value at the revaluation
revaluasi yang merupakan nilai wajar pada tanggal date which is represent fair value at the date of
revaluasi (model revaluasi-kuasi reorganisasi sejak revaluation(revaluation model-quasi reorganization
tanggal 30 Juni 2012) dikurangi akumulasi penyusutan as of June 30, 2012) less accumulated depreciation
dan rugi penurunan nilai, jika ada. and impairment losses, if any.
- 46 -
Page 577
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
p. Aset tetap (lanjutan) p. Fixed assets (continued)
Sejak tanggal 1 Januari 2016, hak atas tanah dan Since January 1, 2016, land rights and buildings are
bangunan dinyatakan sebesar nilai revaluasi yang stated at revalued amount which is the fair value at the
merupakan nilai wajar pada tanggal revaluasi dikurangi date of revaluation less accumulated depreciation for
akumulasi penyusutan untuk bangunan dan rugi buildings and impairment losses, if any. The valuation
penurunan nilai, jika ada. Penilaian terhadap hak atas of land rights and buildings are performed by external
tanah dan bangunan dilakukan oleh penilai independen independent valuers who have professional
eksternal yang memiliki kualifikasi profesional. qualifications. Revaluation is performed with sufficient
Revaluasi dilakukan dengan keteraturan yang cukup regularity to ensure that the carrying amount of the
reguler untuk memastikan bahwa nilai tercatat aset yang revaluation does not differ materially from its fair value
direvaluasi tidak berbeda secara material dengan nilai at the reporting date. Any accumulated depreciation are
wajarnya pada tanggal pelaporan. Akumulasi penyusutan eliminated against the gross carrying amount of assets
dieliminasi terhadap nilai tercatat bruto dari aset yang revalued at the date of revaluation.
direvaluasi pada tanggal revaluasi.
Penyusutan atas nilai revaluasi aset tetap dibebankan ke Depreciation on revaluation value of fixed assets are
laporan laba rugi dan penghasilan komprehensif lain. Bila charged to profit or loss and other comprehensive
kemudian aset tetap yang telah direvaluasi dijual atau income. If then the revalued fixed asset is sold or
dihentikan penggunaannya, saldo surplus revaluasi tersisa retired, the revaluation surplus is transferred directly to
dipindahkan langsung ke saldo laba. retained earnings.
Penyusutan aset tetap dimulai pada saat aset tetap tersebut Depreciation starts when fixed asset is ready for use as
siap untuk digunakan sesuai maksud penggunaannya. intended use. The fixed assets, except land rights which
Aset tetap, kecuali hak atas tanah yang tidak disusutkan, are not depreciated, are depreciated using the double-
disusutkan dengan menggunakan saldo menurun ganda declining balance method, while buildings are
(double-declining balance method), sedangkan bangunan depreciated using the straight-line method.
disusutkan dengan menggunakan metode garis lurus Depreciation rates and estimated useful life of the assets
(straight-line method). Tarif penyusutan dan estimasi are as follows:
umur manfaat ekonomis aset tetap adalah sebagai berikut:
Umur manfaat (tahun)/
Tarif/Rate Useful life (year)
Bangunan 5% - 10% 10 - 20 Buildings
Inventaris kantor 10% - 50% 4-8 Officee equipment
Instalasi 10% - 50% 4-8 Instalations
Hak atas tanah dicatat sebesar nilai revaluasi yang Land rights is stated at revalued amount which
mencerminkan nilai wajar pada tanggal revaluasi dan represents fair value at the revaluation date and is not
tidak disusutkan. Biaya pengurusan legal hak atas tanah depreciated. Initial legal costs incurred to obtain legal
ketika tanah diperoleh pertama kali diakui sebagai rights are recognized as part of the acquisition cost of
bagian dari biaya akuisisi hak atas tanah pada akun “Aset the land rights in “Fixed Assets” account and these costs
Tetap” dan biaya-biaya tersebut tidak disusutkan. Biaya are not depreciated. Costs related to renewal of land
pengurusan perpanjangan atau pembaruan legal hak atas rights are recognized as intangible assets and amortized
tanah diakui sebagai aset takberwujud dan diamortisasi during the period of the land rights or economic life,
sepanjang umur hukum hak atau umur ekonomi tanah, whichever is shorter.
mana yang lebih pendek.
Jumlah tercatat aset tetap dihentikan pengakuannya pada An item of fixed assets is derecognized upon disposal or
saat dilepaskan atau saat tidak ada manfaat ekonomis when no future economic benefits are expected from its
masa depan yang diharapkan dari penggunaan atau use or disposal. Any gain or loss arising on
pelepasannya. Laba atau rugi yang timbul dari derecognition of the asset (calculated as the difference
penghentian pengakuan aset (dihitung sebagai between the net disposal proceeds and the carrying
perbedaan antara jumlah bersih hasil pelepasan dan amount of the asset) is included in profit or loss in the
jumlah tercatat dari aset) dikreditkan atau dibebankan period the asset is derecognized.
pada operasi periode aset tersebut dihentikan
pengakuannya.
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Page 578
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
p. Aset tetap (lanjutan) p. Fixed assets (continued)
Beban pemeliharaan dan perbaikan dibebankan pada Repairs and maintenance are taken to profit or loss
operasi pada saat terjadinya. Beban pemugaran dan when incurred. The cost of major renovation and
penambahan dalam jumlah besar dikapitalisasi kepada restoration is included in the carrying amount of the
jumlah tercatat aset tetap terkait bila besar kemungkinan related fixed assets when it is probable that future
bagi Bank manfaat ekonomis masa depan menjadi lebih economic benefits in excess of the originally assessed
besar dari standar kinerja awal yang ditetapkan standard performance of the existing asset will flow to
sebelumnya dan disusutkan sepanjang sisa masa manfaat the Bank and is depreciated over the remaining useful
ekonomis aset tetap terkait lives of the related fixed assets.
Penilaian aset tetap dilakukan atas penurunan dan The carrying amounts of fixed assets are reviewed for
kemungkinan penurunan nilai wajar aset jika terjadi impairment when events or changes in circumstances
peristiwa atau perubahan keadaan yang indicate that the carrying values may not be fully
mengindikasikan bahwa nilai tercatat mungkin tidak recoverable.
dapat seluruhnya terealisasi.
Apabila nilai tercatat aset tetap lebih besar daripada nilai When the carrying amount of fixed assets is greater
yang dapat diperoleh kembali, nilai tercatat aset tetap than its estimated recoverable amount, it is written
tersebut diturunkan menjadi sebesar nilai yang dapat down to its recoverable amount which is determined
diperoleh kembali, yang ditentukan sebagai nilai at the higher of net selling price or value in use.
tertinggi antara harga jual bersih dan nilai pakai.
Nilai residu dari aset tetap adalah estimasi jumlah yang The residual value of a fixed asset is the estimated
dapat diperoleh Bank saat ini dari pelepasan aset tetap, amount that can be acquired by the Company at this
setelah dikurangi estimasi biaya pelepasan, jika aset time of disposal of fixed assets, net of estimated costs
tetap telah mencapai umur dan kondisi yang of disposal, if the fixed asset has reached the age and
diperkirakan pada akhir umur manfaat ekonomisnya. condition expected at the end of its useful life.
Pada setiap akhir periode pelaporan, nilai residu, The assets residual values, useful lives and methods of
manfaat ekonomis dan metode penyusutan dievaluasi, depreciation are evaluated, and adjusted
dan disesuaikan secara prospektif, jika memenuhi prospectively, if appropriate, at the end of each
kondisi tersebut. reporting period.
q. Aset takberwujud q. Intangible assets
Aset takberwujud yang diperoleh secara terpisah diukur Intangible asset which acquired separately is
sebesar nilai perolehan pada pengakuan awal. Setelah measured at cost on initial recognition. After initial
pengakuan awal, aset takberwujud dicatat pada biaya recognition, intangible asset is recorded at cost less
perolehan dikurangi akumulasi amortisasi dan accumulated amortization and accumulated
akumulasi rugi penurunan nilai, jika ada. Aset impairment losses, if any. Intangible asset with finite
takberwujud dengan umur manfaat terbatas diamortisasi useful life is amortized on a straight-line basis over its
secara garis lurus selama umur manfaat ekonomisnya economic useful life and evaluated for impairment
dan dievaluasi apabila terdapat indikasi adanya whenever there is an indication that it may be
penurunan nilai. impaired.
Aset takberwujud dihentikan pengakuannya pada saat: An intangible asset shall be derecognized when:
a) dijual; atau a) on disposal; or
b) ketika tidak ada manfaat ekonomis di masa depan b) when no future economic benefits are expected
yang dapat diharapkan dari penggunaan atau from its use or disposal.
penjualan aset tersebut.
Aset takberwujud yang dimiliki oleh Bank berupa Intangible asset held by the Bank is software.
perangkat lunak. Aset takberwujud diakui jika, dan Intangible asset is recognized if, and only if, the
hanya jika, biaya perolehan aset tersebut dapat diukur acquistion cost can be measured reliably and is
secara andal dan kemungkinan besar Bank akan probable that expected future benefits that are
memperoleh manfaat ekonomis masa depan dari aset attributable to it will flow to the Bank.
tersebut.
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Page 579
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
q. Aset takberwujud (lanjutan) q. Intangible assets (continued)
Perangkat lunak yang bukan merupakan bagian integral Software which is not an integral part of a related
dari perangkat keras yang terkait dicatat sebagai aset hardware is recorded as intangible asset and stated at
takberwujud dan dinyatakan sebesar nilai tercatat, yaitu carrying amount, which is cost less accumulated
sebesar harga perolehan dikurangi dengan akumulasi amortization.
amortisasi.
Biaya perolehan perangkat lunak terdiri dari seluruh The cost of software consists of all expenses directly
pengeluaran yang dapat dikaitkan langsung dalam attributable to the preparation of such software, until
persiapan perangkat lunak tersebut sehingga siap it is ready to be used for its intended purpose.
digunakan sesuai dengan tujuannya.
Pengeluaran setelah perolehan perangkat lunak dapat Subsequent expenditure on software acquisition is
ditambahkan pada biaya perolehan perangkat lunak atau capitalized to the value of software only when it
dikapitalisasi sebagai perangkat lunak hanya jika increases the future economic benefits of the software,
pengeluaran tersebut menambah manfaat ekonomis so that it becomes larger than originally expected
masa depan dari perangkat lunak yang bersangkutan performance standards. Expenditure with no addition
sehingga menjadi lebih besar dari standar kinerja yang of future economic benefits from the software is
diperkirakan semula. Pengeluaran yang tidak menambah directly recognized as expenses when incurred.
manfaat ekonomis masa depan dari perangkat lunak
diakui sebagai beban pada saat terjadinya.
Perangkat lunak dengan umur terbatas diamortisasi Software with a finite useful life is amortized using the
dengan menggunakan metode garis lurus selama straight-line method over the estimated useful life of
estimasi umur manfaat ekonomis yaitu 10 (sepuluh) 10 (ten) years and amortization rate of 10%.
tahun dan tarif amortisasi sebesar 10%.
Amortisasi perangkat lunak diakui dalam laporan laba Amortization is recognized in the statement of profit
rugi dan penghasilan komprehensif lain, sejak tanggal or loss and other comprehensive income from the date
perangkat lunak tersebut tersedia untuk digunakan that is available for use until the economic benefits of
sampai berakhirnya umur manfaat ekonomis dari software is ended.
perangkat lunak tersebut.
Pada setiap periode pelaporan, umur manfaat ekonomis The assets residual values, useful lives and methods of
dan metode amortisasi dievaluasi, dan disesuaikan amortization are evaluated, and adjusted
secara prospektif, jika diperlukan. prospectively, if appropriate, at the end of each
reporting period.
r. Biaya dibayar di muka dan aset lain-lain r. Prepaid expenses and other assets
Biaya dibayar di muka diamortisasi selama masa Prepaid expenses are amortized over their beneficial
manfaat masing-masing biaya dengan menggunakan period using the straight-line method.
metode garis lurus.
Aset lain-lain disajikan sebesar nilai tercatat, yaitu harga Other assets are stated at carrying amount, which is
perolehan setelah dikurangi dengan akumulasi cost less accumulated amortization and impairment
amortisasi dan penurunan nilai, jika ada. losses, if any.
Aset dalam pengembangan dinyatakan sebesar biaya and presented as part of fixed assets. The accumulated
perolehan dan disajikan sebagai bagian dari aset tetap. costs are reclassified to the appropriate fixed assets
Akumulasi biaya perolehan aset dalam pengembangan and intangible assets account at the time the assets
dipindahkan ke aset tetap dan aset takberwujud pada saat have been fully developed and ready for their intended
aset tersebut telah selesai dikembangkan dan siap use. Assets under development are not depreciated as
digunakan sesuai dengan tujuannya. Aset dalam these are not yet available for use.
pengembangan tidak disusutkan karena belum tersedia
untuk digunakan.
- 49 -
Page 580
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
s. Agunan yang diambil alih s. Foreclosed assets
Pada saat pengakuan awal, agunan yang diambil alih Foreclosed assets acquired in conjunction with
sehubungan dengan penyelesaian kredit dicatat sebesar settlement of loans are initially recorded at their fair
nilai wajar setelah dikurangi biaya untuk menjualnya value less costs to sell but not to exceed the carrying
tetapi tidak melebihi nilai tercatat kredit yang value of loans. The Bank does not recognize any gains
diberikan. Bank tidak mengakui keuntungan pada saat when the Bank foreclosed an asset. The excess between
pengambilalihan agunan. Selisih lebih antara saldo the uncollectible credit balance and the net realizable
kredit yang tidak dapat ditagih dengan nilai bersih value of the collateral is charged to allowance for
agunan yang diambil alih yang dapat direalisasikan losses. Subsequent to initial recognition, foreclosed
dibebankan pada penyisihan kerugian. Setelah assets are recorded at carrying amount or at fair value
pengakuan awal, agunan yang diambil alih dicatat less costs to sell, whichever is lower. The excess
sebesar nilai yang lebih rendah antara nilai tercatat between the carrying value and fair value less costs to
dengan nilai wajar setelah dikurangi biaya untuk sell is recognized as impairment losses in the current
menjualnya. Selisih lebih antara nilai tercatat dengan year profit or loss.
nilai wajar agunan yang diambil alih setelah dikurangi
biaya untuk menjualnya diakui sebagai kerugian
penurunan nilai dalam laba rugi tahun berjalan.
Selisih antara nilai agunan yang diambil alih dan hasil The difference between the carrying value of the
penjualannya diakui sebagai keuntungan atau kerugian foreclosed assets and the proceed from the sale of
pada saat penjualan. foreclosed assets is recognized as gain or loss at the
time of sale.
Agunan yang diambil alih tidak disusutkan Foreclosed assets do not depreciated and expenses for
dan beban-beban yang berkaitan dengan pemeliharaan maintaining foreclosed assets are charged in the
agunan yang diambil alih dibebankan pada laporan laba current year statement of profit or loss and other
rugi dan penghasilan komprehensif lain pada saat comprehensive income as incurred.
terjadinya.
Manajemen mengevaluasi nilai agunan yang diambil Management evaluates the value of foreclosed assets
alih secara berkala. Penyisihan kerugian penurunan nilai periodically. An allowance for impairment losses of
agunan yang diambil alih dibentuk berdasarkan foreclosed assets is provided based on the decline in
penurunan nilai agunan yang diambil alih. value of foreclosed assets.
t. Liabilitas segera t. Obligations due immediately
Liabilitas segera merupakan liabilitas Bank yang harus Obligations due immediately represent obligations to
segera dibayarkan kepada pihak lain berdasarkan third parties based on contract or order by those having
kontrak atau perintah dari pihak yang mempunyai authority that have to be settled immediately.
kewenangan untuk itu. Liabilitas segera diukur sebesar Obligations due immediately are measured at
biaya perolehan diamortisasi dengan menggunakan amortized cost using effective interest rate method.
metode suku bunga efektif.
u. Simpanan nasabah u. Deposits from customers
Giro merupakan simpanan nasabah yang dapat Demand deposits represent customer funds which can
digunakan sebagai alat pembayaran dan penarikannya be used as payment instruments, and can be withdrawn
dapat dilakukan setiap saat melalui cek atau at any time through cheque, or transferred through
pemindahbukuan dengan bilyet giro dan sarana perintah current account drafts and other transfer instruction
pembayaran lainnya. Giro dinyatakan sebesar nilai media. Demand deposits are stated at the amounts
titipan pemegang giro di Bank. entrusted to the Bank by the depositors.
Tabungan merupakan simpanan nasabah yang Savings deposits represent customer funds which can
penarikannya hanya dapat dilakukan nasabah sesuai be withdrawn by the depositors only under certain
dengan persyaratan tertentu yang disepakati. Tabungan conditions. Savings deposits are stated at the agreed
dinyatakan sebesar nilai kewajiban pada pemilik amounts due to the depositors.
tabungan.
- 50 -
Page 581
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
u. Simpanan nasabah (lanjutan) u. Deposits from customers (continued)
Deposito berjangka merupakan simpanan nasabah yang Time deposits represent customer funds which can be
penarikannya hanya dapat dilakukan nasabah pada withdrawn by the depositors only on specific maturity
waktu tertentu sesuai dengan perjanjian antara dates based on the agreements between the depositors
pemegang deposito berjangka dengan Bank. Deposito and the Bank. Time deposits are stated at the
berjangka dinyatakan sebesar nilai nominal yang nominal amounts stated in the certificates issued by
tercantum dalam sertifikat yang diterbitkan oleh Bank, the Bank in accordance with the agreements between
sesuai dengan perjanjian antara pemegang deposito the depositors and the Bank.
berjangka dengan Bank.
Simpanan nasabah diklasifikasikan sebagai liabilitas Deposits from customers are classified as liabilities
yang diukur pada biaya perolehan diamortisasi, pada measured at amortized cost are initially recognized at
saat pengakuan awal diakui pada nilai wajar ditambah fair value plus directly attributable transaction costs,
biaya transaksi yang dapat diatribusikan secara if any, and subsequently measured at amortized cost
langsung, jika ada, dan selanjutnya diukur pada biaya using the effective interest rate method.
perolehan diamortisasi dengan menggunakan metode
suku bunga efektif.
v. Simpanan dari bank lain v. Deposits from others bank
Simpanan dari bank lain terdiri dari liabilitas terhadap Deposits from other banks represent liabilities to
bank dalam negeri, dalam bentuk interbank call money domestic banks, in the form of interbank call money
yang jatuh tempo menurut perjanjian tidak melebihi with original maturities less than 90 (ninety) days,
dari 90 (sembilan puluh) hari, giro, deposito berjangka demand deposits, time deposits and on call deposits.
dan deposito on call.
Simpanan dari bank lain diklasifikasikan sebagai Deposits from other banks are classified as liabilities
liabilitas yang diukur pada biaya perolehan measured at amortized cost, which are initially
diamortisasi, yang diakui pada nilai wajar ditambah recognized at fair value plus directly attributable
biaya transaksi yang dapat diatribusikan secara transaction costs, if any, and subsequently are
langsung, jika ada, dan selanjutnya diukur pada biaya measured at amortized cost using the effective interest
perolehan diamortisasi dengan menggunakan metode rate method.
suku bunga efektif.
w. Efek yang dijual dengan janji dibeli kembali w. Securities sold under repurchase agreements
wEfek yang dijual dengan janji dibeli kembali (repo) Securities sold under repurchase agreements (repo)
diklasifikasikan dalam kategori liabililtas keuangan are classified as financial liabilities at amortized
diukur pada biaya perolehan diamortisasi. costs.
Efek-efek yang dijual dengan janji dibeli kembali Securities sold under repurchase agreements (repo)
(repo) disajikan sebagai liabilitas sebesar harga are presented as liabilities and stated at the agreed
pembelian kembali yang disepakati dikurangi selisih repurchase price less the difference between the
antara harga jual dan harga pembelian kembali yang selling price and agreed repurchase price. The
disepakati. Selisih antara harga jual dan harga difference between the selling price and agreed
pembelian kembali yang disepakati tersebut repurchase price is amortized using effective interest
diamortisasi dengan menggunakan metode suku method as interest expense over the year commencing
bunga efektif sebagai beban bunga selama jangka from the selling date to the repurchase date.
waktu sejak efek-efek tersebut dijual hingga saat
dibeli kembali.
x. Pinjaman subordinasi x. Subordinated loan
Pinjaman subordinasi diakui sebesar nilai wajarnya Subordinated loan is initially recognized at fair value
pada awalnya dan selanjutnya diukur sebesar biaya and subsequently measured at amortized cost using
perolehan diamortisasi dengan menggunakan metode the effective interest rate method.
suku bunga efektif.
Biaya perolehan diamortisasi dihitung dengan Amortized cost is calculated by taking into account
memperhitungkan adanya diskonto atau premi terkait any discount or premium on subordinated loan and
dengan pengakuan awal pinjaman subordinasi dan transaction costs that are an integral part of the
biaya transaksi yang merupakan bagian yang tidak effective interest rate.
terpisahkan dari suku bunga efektif.
- 51 -
Page 582
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
y. Pendapatan dan beban bunga y. Interest income and expenses
Pendapatan dan beban bunga untuk semua instrumen Interest income and expense for all interest-bearing
keuangan yang dikenakan suku bunga diakui pada financial instruments are recognized in the statement
laporan laba rugi dan penghasilan komprehensif lain of profit or loss and other comprehensive income
dengan menggunakan metode suku bunga efektif. Suku using the effective interest rate method. The effective
bunga efektif adalah suku bunga yang secara tepat interest rate is the rate that exactly discounts the
mendiskontokan estimasi pembayaran atau penerimaan estimated future cash payments or receipts over the
kas di masa datang selama perkiraan umur dari aset expected life of the financial instrument (or, where
keuangan atau liabilitas keuangan (atau, jika lebih appropriate, a shorter period) to obtain the carrying
tepat, digunakan periode yang lebih singkat) untuk amount of the financial asset or financial liability.
memperoleh nilai tercatat bersih dari aset keuangan
atau liabilitas keuangan.
Pada saat menghitung suku bunga efektif, Bank When calculating the effective interest rate, the Bank
mengestimasi arus kas di masa datang dengan estimates future cash flows considering all
mempertimbangkan seluruh persyaratan kontraktual contractual terms of the financial instrument but not
dalam instrumen keuangan tersebut, tetapi tidak future credit losses. This calculation includes all
mempertimbangkan kerugian kredit di masa commissions, fees, and other forms received by the
mendatang. Perhitungan ini mencakup seluruh komisi, parties in the contract that are an integral part of the
provisi dan bentuk lain yang diterima oleh para pihak effective interest rate, transaction costs and all other
dalam kontrak yang merupakan bagian tak terpisahkan premiums or discounts.
dari suku bunga efektif, biaya transaksi dan seluruh
premi atau diskon lainnya.
Pendapatan dan beban bunga yang disajikan di dalam Interest income and expenses presented in the
laporan laba rugi dan penghasilan komprehensif lain statement of profit or loss and other comprehensive
meliputi: income include:
• Bunga atas aset keuangan dan liabilitas keuangan • Interest on financial assets and liabilities at
yang dicatat pada biaya perolehan diamortisasi amortized cost calculated on an effective interest
yang dihitung dengan menggunakan metode suku basis.
bunga efektif.
• Bunga atas nilai wajar melalui penghasilan • Interest on fair value through other
komprehensif lain yang dihitung dengan comprehensive income calculated on an effective
menggunakan metode suku bunga efektif. interest basis.
z. Pendapatan dan beban provisi dan komisi z. Fees and commissions income and expense
Pendapatan provisi dan komisi yang berkaitan langsung Fees and commissions income which directly related
dengan kegiatan pemberian kredit, atau pendapatan to lending activities, or fees and commissions related
provisi dan komisi yang berhubungan dengan jangka to a specific period, are amortized over the term of the
waktu tertentu, diamortisasi sesuai dengan jangka contract using the effective interest rate and classified
waktu kontrak menggunakan suku bunga efektif dan as part of interest income on the statement of profit or
diklasifikasikan sebagai bagian dari pendapatan bunga loss and other comprehensive income.
pada laporan laba rugi dan penghasilan komprehensif
lain.
Pendapatan provisi dan komisi yang tidak berkaitan Fees and commissions income which are not related
dengan kegiatan pemberian kredit atau suatu jangka to lending activities or a specific period are
waktu dan/atau terkait dengan pemberian suatu jasa, recognized as revenues on the transaction date as
diakui sebagai pendapatan pada saat terjadinya other operating income.
transaksi dan dicatat pada akun pendapatan operasional
lainnya.
Beban provisi dan komisi lainnya terutama terkait Other fees and commission expense relate mainly to
dengan provisi atas transaksi dan jasa, diakui sebagai transaction and service fees, which are expensed as
beban pada saat jasa tersebut diterima. the services are received.
- 52 -
Page 583
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
aa. Pendapatan dan beban operasional lainnya aa. Other operating income and expenses
Seluruh pendapatan dan beban operasional lainnya All other operating income and expenses are charged
dibebankan pada laporan laba rugi dan penghasilan to the statement of profit or loss and other
komprehensif lain pada saat terjadinya. comprehensive income as incurred.
ab. Perpajakan ab. Taxation
Beban pajak penghasilan terdiri dari pajak penghasilan The income tax expense is comprised of current and
kini dan pajak penghasilan tangguhan. Pajak tersebut deferred income tax. Tax is recognized in the
diakui dalam laporan laba rugi, kecuali apabila pajak statement of profit or loss, except to the extent that it
tersebut terkait dengan transaksi atau kejadian yang relates to items recognized directly in equity or other
langsung diakui ke ekuitas atau penghasilan comprehensive income. In this case, the tax is also
komprehensif lain. Dalam hal ini, pajak tersebut diakui recognized directly in equity or other comprehensive
langsung pada ekuitas atau penghasilan komprehensif income.
lain.
Pajak kini Current tax
Pajak kini ditentukan berdasarkan laba kena pajak Current tax is determined based on the taxable
dalam tahun yang bersangkutan yang dihitung income for the current year and computed based on
berdasarkan tarif pajak dan peraturan pajak yang telah the tax rates and tax laws that are enacted or
berlaku atau secara substantif telah berlaku pada substantively enacted as at the reporting dates and
tanggal pelaporan dan penyesuaian terkait dengan adjustment related to payable or tax refund of
utang atau restitusi pajak tahun-tahun sebelumnya. previous years.
Aset dan liabilitas pajak kini untuk tahun berjalan Current income tax assets and liabilities for the
diukur sebesar jumlah yang diharapkan dapat current year are measured at the amount expected to
direstitusi dari atau yang dibayarkan kepada otoritas be recovered from or paid to the tax authority.
pajak.
Manajemen secara periodik melakukan evaluasi atas Management periodically evaluates positions taken in
posisi yang diambil dalam pelaporan pajak the tax returns with respect to situations in which
sehubungan dengan situasi dimana peraturan pajak applicable tax regulations are subject to
terkait menjadi subjek interpretasi dan menetapkan interpretation and establishes provisions when
provisi bila diperlukan. appropriate.
Perubahan terhadap liabilitas perpajakan diakui pada Amendments to tax obligations are recorded when an
saat diterimanya surat ketetapan pajak atau, jika Bank assessment is received or, if appealed by the Bank,
mengajukan keberatan, pada saat keputusan atas when the result of the appeal is determined.
keberatan tersebut ditetapkan.
Pajak tangguhan Deferred tax
Pajak tangguhan diakui dengan menggunakan metode Deferred tax is recognized using the liability method
liabilitas atas perbedaan temporer pada tanggal on temporary differences at the reporting date
pelaporan antara dasar pengenaan pajak dari aset dan between the tax bases of assets and liabilities and
liabilitas dan jumlah tercatatnya untuk tujuan their carrying amounts for financial reporting
pelaporan keuangan pada tanggal pelaporan. Namun, purposes at the reporting date. However, deferred tax
liabilitas pajak tangguhan tidak diakui jika timbul dari liabilities are not recognized if they arise from the
pengakuan awal goodwill; atau pada saat pengakuan initial recognition of goodwill; deferred income tax is
awal suatu aset atau liabilitas yang timbul dari transaksi not accounted for if it arises from the initial
selain kombinasi bisnis yang pada saat transaksi recognition of an asset or liability in a transaction
tersebut tidak mempengaruhi laba rugi akuntansi other than a business combination that at the time of
maupun laba rugi kena pajak. Pajak penghasilan the transaction affects neither accounting nor taxable
tangguhan ditentukan menggunakan tarif (atau profit or loss. Deferred income tax is determined
peraturan) pajak yang berlaku atau yang secara using tax rates (or laws) that have been enacted or
substansial telah berlaku pada tanggal pelaporan dan substantially enacted as at the reporting date and are
diharapkan untuk diterapkan jika aset pajak tangguhan expected to apply when the related deferred income
direalisasikan atau liabilitas pajak tangguhan tax asset is realized or the deferred income tax
diselesaikan. liability is settled.
Aset pajak tangguhan diakui sepanjang kemungkinan Deferred income tax assets are recognized only to the
besar laba kena pajak mendatang akan tersedia untuk extent that it is probable that future taxable profits
dikompensasi dengan perbedaan temporer yang masih will be available against which the temporary
dapat digunakan. differences can be utilized.
- 53 -
Page 584
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ab. Perpajakan (lanjutan) ab. Taxation (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured at the
menggunakan tarif pajak yang diharapkan akan berlaku tax rates that are expected to apply to the year when
pada periode saat aset dipulihkan atau liabilitas the assets are realized or the liabilities are settled,
diselesaikan berdasarkan tarif pajak dan peraturan pajak based on tax rates and tax laws that have been enacted
yang berlaku atau yang telah secara substantif telah or substantively enacted as at the reporting date.
berlaku pada tanggal pelaporan.
Nilai tercatat aset pajak tangguhan ditelaah pada setiap The carrying amount of a deferred tax asset is
tanggal pelaporan dan nilai tercatat aset pajak tangguhan reviewed at each reporting date and reduced to the
tersebut diturunkan apabila laba fiskal mungkin tidak extent that it is no longer probable that sufficient
memadai untuk mengkompensasi sebagian atau semua taxable profit will be available to allow all or part of
manfaat aset pajak tangguhan. Pada setiap tanggal the benefit of that deferred tax assets to be utilized.
pelaporan, Bank meninjau kembali aset pajak tangguhan Unrecognized deferred tax assets are reassessed at
yang tidak diakui dan mengakui aset pajak tangguhan each reporting date and are recognized to the extent
yang sebelumnya tidak diakui apabila besar that it has become probable that future taxable profit
kemungkinan bahwa laba fiskal pada masa yang akan will allow the deferred tax assets to be recovered.
datang akan tersedia untuk pemulihannya.
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are
disalinghapuskan jika terdapat hak secara hukum untuk offset when a legally enforceable right exists to offset
melakukan saling hapus antara aset pajak kini terhadap current tax assets against current tax liabilities, or the
liabilitas pajak kini, atau aset dan liabilitas pajak deferred tax assets and liabilities relate to the same
tangguhan pada entitas yang sama, atau Bank taxable entity, or the Bank intends to settle its current
bermaksud untuk memulihkan aset dan liabilitas pajak assets and liabilities on a net basis.
kini dengan dasar bersih.
ac. Laba per saham ac. Earnings per share
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share is computed by dividing
tahun berjalan dengan jumlah rata-rata tertimbang profit for the year with the weighted-average number
saham yang beredar pada tahun berjalan. Jumlah rata- of shares outstanding during the year. The weighted-
rata tertimbang saham yang beredar pada periode average number of shares outstanding during
31 Desember 2025 dan 2024 adalah 20.223.412.907 December 31, 2025 and 2024 is 20,223,412,907
saham. shares.
Bank tidak mempunyai efek berpotensi saham biasa The Bank has no outstanding dilutive potential
yang bersifat dilutif pada tanggal 31 Desember 2025 dan ordinary shares as of December 31, 2025 and 2024,
2024, dan oleh karenanya, laba per saham dilusian tidak and accordingly, no diluted earnings per share is
dihitung dan disajikan pada laporan laba rugi dan calculated and presented in the statement of profit or
penghasilan komprehensif lain. loss and other comprehensive income.
ad. Imbalan kerja ad. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefit
Imbalan kerja jangka pendek diakui pada saat terhutang Short-term employee benefits are recognized when
kepada karyawan berdasarkan metode akrual. they accrue to the employees.
Imbalan pasca kerja Post-employment benefits
Bank memberikan imbalan pasca kerja kepada The Bank provides post-employment rewards to its
karyawannya sesuai dengan ketentuan dari Undang- employees in accordance with the provisions of the
Undang (UU) Ketenagakerjaan No. 13/2003 tanggal 25 Labor Law No.13/2003 dated March 25, 2003, which
Maret 2003, dimana telah diperbaharui menggunakan has been updated using The Job Creation Law No.
UU Cipta Kerja No 11/2020. UU Ketenagakerjaan 11/2020. The Labor Law determines a certain formula
menentukan rumus tertentu untuk menghitung jumlah for calculating the minimum amount of pension
minimal imbalan pensiun, sehingga pada dasarnya, benefits, so basically, a pension plan under the Labor
program pensiun berdasarkan UU Ketenagakerjaan Law is a defined rewards program.
adalah program imbalan pasti.
- 54 -
Page 585
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ad. Imbalan kerja (lanjutan) ad. Employee benefits (continued)
Imbalan pasca kerja (lanjutan) Post-employment benefits (continued)
Program pensiun imbalan pasti adalah program pensiun A defined benefit plan is a pension plan program
yang menetapkan jumlah imbalan pensiun yang akan where the pension amount to be received by employees
diterima oleh karyawan pada saat pensiun, biasanya at the time of retirement will depend on some factors
berdasarkan beberapa faktor seperti usia, masa kerja such as age, years of service or compensation.
atau kompensasi.
Liabilitas imbalan pasca kerja merupakan nilai kini Post-employment benefits liability is the present value
kewajiban imbalan pasti pada tanggal laporan posisi of defined benefits obligation at the statement of
keuangan. Liabilitas imbalan pasca kerja dihitung financial position date. Post-employment benefits
setiap tahun oleh aktuaris independen menggunakan liability is calculated annually by independent
metode projected unit credit. Nilai kini kewajiban actuaries using the projected unit credit method. The
imbalan pasti ditentukan dengan mendiskontokan present value of the defined benefit obligation is
estimasi arus kas keluar masa depan dengan determined by discounting the estimated future cash
menggunakan tingkat suku bunga Obligasi Pemerintah outflows using interest rates of Government Bonds that
dalam mata uang yang sama dengan mata uang are denominated in the currency in which the benefit
imbalan yang akan dibayarkan dan waktu jatuh tempo will be paid, and that have the terms to maturity
yang kurang lebih sama dengan waktu jatuh tempo approximating the terms of the related pension
pensiun yang bersangkutan. liability.
Biaya jasa lalu diakui segera dalam laporan laba rugi. Past service costs is recognized immediately in profit
or loss.
Biaya jasa lalu yang timbul dari amandemen atau Past service costs arising from amendment
kurtailmen program diakui sebagai beban dalam laba or curtailment programs are recognized as expenses in
rugi pada saat terjadinya. profit or loss when incurred.
Keuntungan atau kerugian aktuarial yang terjadi dari Actuarial gains or losses arising from experience
penyesuaian dan perubahan asumsi aktuaria dibebankan adjustments and changes in actuarial assumptions are
atau dikreditkan ke ekuitas di penghasilan komprehensif charged or credited to equity in other comprehensive
lain pada periode terjadinya sebagai pengukuran income in the period in which they arise as
kembali program imbalan pasti. Akumulasi saldo remeasurement of defined benefits plans. Accumulated
pengukuran kembali dilaporkan di saldo laba. remeasurement are recognized in retained earnings.
Pengukuran kembali atas program imbalan pasti yang Remeasurement on defined benefits plans which
diakui sebagai penghasilan komprehensif lain tidak recognized as other comprehensive income will not
direklasifikasi ke laba rugi pada periode berikutnya. reclassify to profit or loss in the next period.
Keuntungan atau kerugian atas kurtailmen atau Gains or losses on the curtailment or settlement of a
penyelesaian suatu program imbalan pasti diakui ketika defined benefit plan are recognized when the
kurtailmen atau penyelesaian terjadi. curtailment or settlement occurs.
Kurtailmen terjadi apabila salah satu dari kondisi A curtailment occurs when an entity either:
berikut terpenuhi:
i. Menunjukkan komitmennya untuk mengurangi i. Demonstrably committed to make a significant
secara signifikan jumlah pekerja yang ditanggung reduction in the number of employees covered by
oleh program; atau a plan; or
ii. Mengubah ketentuan dalam program imbalan ii. Amends the terms of a defined benefit plan so that
pasti yang menyebabkan bagian yang material dari a significant element of future service by current
jasa masa depan pekerja tidak lagi memberikan employees will no longer qualify for benefits, or
imbalan atau memberikan imbalan yang lebih will qualify only for reduced benefits.
rendah.
Penyelesaian program terjadi ketika entitas melakukan A settlement occurs when an entity enters into a
transaksi yang menghapuskan semua liabilitas hukum transaction that eliminates all further legal or
atau konstruktif atas sebagian atau seluruh imbalan constructive obligation for part or all of the benefits
dalam program imbalan pasti. provided under a defined benefit plan.
- 55 -
Page 586
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ae. Segmen operasi ae. Operating segment
Segmen operasi adalah suatu komponen dari entitas: An operating segment is a component of
an entity which:
a) yang terlibat dalam aktivitas bisnis yang mana a) engages in business activities from which it may
memperoleh pendapatan dan menimbulkan beban earn income and expenses (including income
(termasuk pendapatan dan beban terkait dengan and expenses relating to the transactions
transaksi dengan komponen lain dari entitas yang with other components with the same entity);
sama);
b) hasil operasinya dikaji ulang secara reguler oleh b) operating results are reviewed regularly by the
pengambil keputusan operasional untuk membuat chief operating decision maker to make decisions
keputusan tentang sumber daya yang dialokasikan regarding the resources allocated to the segment
pada segmen tersebut dan menilai kinerjanya; dan and assess its performance; and
c) tersedia informasi keuangan yang dapat dipisahkan. c) separate financial information is available.
Bank menyajikan segmen operasi berdasarkan laporan The Bank presents operating segments based on
internal yang disajikan kepada pengambil keputusan internal reports that are presented to the operating
operasional yaitu Direksi. decision maker which is the Board of Directors.
Segmen geografis adalah komponen Bank yang dapat A geographical segment is a distinguishable
dibedakan dalam menghasilkan jasa pada lingkungan component of the Bank that is engaged in providing
(wilayah) ekonomi tertentu dan komponen itu memiliki services within a particular economic environment
risiko dan imbalan yang berbeda dengan risiko dan and that is subject to risks and returns that are
imbalan pada komponen yang beroperasi pada different from those operating in other economic
lingkungan (wilayah) ekonomi lain. environments.
Bank melaporkan segmen geografis berdasarkan daerah The Bank reports geographical segments based on the
Jakarta, Jawa, Sumatera, Sulawesi, Kalimantan dan area of Jakarta, Java, Sumatera, Sulawesi,
lainnya. Kalimantan and others.
af. Transaksi dan saldo dengan pihak-pihak berelasi af. Transactions and balances with related parties
Bank menerapkan PSAK No. 224, “Pengungkapan The Bank applied SFAS No. 224, “Related Party
Pihak-pihak Berelasi”, yang mensyaratkan Disclosures”, which requires disclosure of related
pengungkapan hubungan, transaksi dan saldo pihak- party relationships, transactions and outstanding
pihak berelasi, termasuk komitmen, dalam laporan balances, including commitments, in the financial
keuangan. statements.
Pihak-pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related to
terkait dengan entitas pelapor, yang terdiri dari: the reporting entity, which consists of:
a) Orang atau anggota keluarga terdekat mempunyai a) A person or a close member of that person’s
relasi dengan entitas pelapor jika orang tersebut: family is related to a reporting entity if that
person:
i. memiliki pengendalian atau pengendalian i. has control or joint control over the
bersama atas entitas pelapor; reporting entity;
ii. memiliki pengaruh signifikan atas entitas ii. has significant influence over the reporting
pelapor; atau entity; or
iii. personil manajemen kunci entitas pelapor atau iii. is a member of the key management
entitas induk dari entitas pelapor. personnel of the reporting entity or of a
parent of the reporting entity.
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Page 587
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
af. Transaksi dan saldo dengan pihak-pihak berelasi af. Transactions and balances with related parties
(lanjutan) (continued)
Pihak-pihak berelasi adalah orang atau entitas yang A related party is a person or entity that is related to
terkait dengan entitas pelapor, yang terdiri dari: the reporting entity, which consists of: (continued)
(lanjutan)
b) Satu entitas berelasi dengan entitas pelapor jika b) An entity is related to a reporting entity if any of
memenuhi salah satu hal berikut: the following conditions applies:
i. Entitas dan entitas pelapor adalah anggota dari i. The entity and the reporting entity are
kelompok usaha yang sama (artinya entitas members of the same Bank (which means that
induk, entitas anak dan entitas anak berikutnya each parent, subsidiary and fellow subsidiary
terkait dengan entitas lain); is related to the others);
ii. Satu entitas adalah entitas asosiasi atau ventura ii. One entity is an associate or joint venture of
bersama dari entitas lain (atau entitas asosiasi the other entity (or an associate or joint
atau ventura bersama yang merupakan anggota venture of a member of a Bank of which the
suatu kelompok usaha, dimana entitas lain other entity is a member);
tersebut adalah anggotanya);
iii. Kedua entitas tersebut adalah ventura bersama iii. Both entities are joint ventures of the same
dari pihak ketiga yang sama; third party;
iv. Satu entitas adalah ventura bersama dari entitas iv. One entity is a joint venture of a third entity
ketiga dan entitas yang lain adalah entitas and the other entity is an associate of the third
asosiasi dari entitas ketiga; entity;
v. Entitas tersebut adalah suatu program imbalan v. The entity is a post-employment benefit plan
pasca kerja untuk imbalan kerja dari salah satu for the benefit of employees of either the
entitas pelapor atau entitas yang terkait dengan reporting entity or an entity related to the
entitas pelapor. Jika entitas pelapor adalah reporting entity. If the reporting entity is itself
entitas yang menyelenggarakan program such a plan, the sponsoring employers are
tersebut, maka entitas sponsor juga berelasi also related to the reporting entity;
dengan entitas pelapor;
vi. Entitas yang dikendalikan atau dikendalikan vi. The entity is controlled or jointly controlled
bersama oleh orang yang diidentifikasi dalam by a person identified in (a);
huruf (a);
vii. Orang yang diidentifikasi dalam butir vii. A person identified in (a) (i) has significant
(a) (i) memiliki pengaruh signifikan atas entitas influence over the entity or is a member of the
atau personil manajemen kunci entitas (atau key management personnel of the entity (or of
entitas induk dari entitas). a parent of the entity).
Seluruh transaksi dan saldo yang signifikan dengan All significant transactions and balances with related
pihak berelasi, baik yang dilakukan dengan syarat parties, whether or not conducted under terms and
normal sebagaimana dilakukan dengan pihak yang conditions similar to those granted to third parties,
tidak berelasi, maupun tidak, telah diungkapkan pada are disclosed in the notes to the financial statements.
catatan atas laporan keuangan.
ag. Sewa ag. Leases
Penentuan apakah suatu perjanjian merupakan The determination of whether an arrangement is, or
perjanjian sewa atau perjanjian yang mengandung contains a lease is based on the substance of the
sewa didasarkan atas substansi perjanjian pada tanggal arrangement at inception date and whether the
awal sewa. Perjanjian tersebut ditelaah apakah fulfillment of the arrangement is dependent on the use
pemenuhan perjanjian tergantung pada penggunaan of a specific asset and the arrangement conveys a
suatu aset atau aset-aset tertentu atau perjanjian right to use the asset. Leases that transfer
tersebut memberikan suatu hak untuk menggunakan substantially to the lessee all the risks and rewards
aset tersebut, bahkan jika hak tersebut tidak incidental to ownership of the leased item are
dijabarkan secara eksplisit di perjanjian. Suatu sewa classified as finance leases. Moreover, leases that do
dikelompokkan sebagai sewa pembiayaan jika sewa not transfer substantially all the risks and rewards
tersebut mengalihkan secara substansial seluruh risiko incidental to ownership of the leased item are
dan manfaat yang terkait dengan kepemilikan aset. classified as operating leases.
Suatu sewa dikelompokkan sebagai sewa operasi jika
sewa tersebut tidak mengalihkan secara substansial
seluruh risiko dan manfaat yang terkait dengan
kepemilikan aset.
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Page 588
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ag. Sewa (lanjutan) ag. Leases (continued)
Sewa operasi - Bank sebagai lessee Operating lease - Bank as a lessee
Pembayaran sewa dalam sewa operasi diakui sebagai Payments made under operating leases are recognized
beban umum dan administrasi dalam laporan laba rugi as general and administrative expenses in the
dan penghasilan komprehensif lain selama masa sewa. statement profit or loss and other comprehensive
income over the period of lease.
Aset hak guna dan liabilitas sewa Right-of-use assets and lease liabilities
Pada tanggal permulaan kontrak, Bank menilai apakah At the inception of a contract, the Bank assesses
kontrak merupakan atau mengandung sewa. Suatu whether the contract is or contains a lease. A contract
kontrak merupakan atau mengandung sewa jika is or contains a lease if the contract conveys the right
kontrak tersebut memberikan hak untuk to control the use of an identified assets for a period
mengendalikan penggunaan aset identifikasian selama of time in exchange for consideration. The Bank can
suatu jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use asset and
imbalan. Bank dapat memilih untuk tidak mengakui lease liabilities for:
aset hak-guna dan liabilitas sewa untuk:
• Sewa dengan jangka waktu kurang atau sama • Leases with a term of less or equal to 12 months
dengan 12 bulan dan tidak terdapat opsi beli; and there is no call option;
• Sewa atas aset dengan nilai rendah. • Leases of low value assets.
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to
mengendalikan penggunaan aset identifikasian, Bank control the use of an identified asset, the Bank shall
harus menilai apakah: assess whether:
• Bank memiliki hak untuk mendapatkan secara • The Bank has the right to obtain substantially all
substansial seluruh manfaat ekonomi dari the economic benefit from use of the asset
penggunaan aset identifikasian; dan throughout the period of use; and
• Bank memiliki hak untuk mengarahkan penggunaan • The Bank has the right to direct the use of the
aset identifikasian. Bank memiliki hak ini ketika asset. The Bank has described when it has a
Bank memiliki hak untuk pengambilan keputusan decision-making right that are the most relevant
yang relevan tentang bagaimana dan untuk tujuan to changing how and for what purpose the asset
apa aset digunakan telah ditentukan sebelumnya dan: is used are predetermined:
1. Bank memiliki hak untuk mengoperasikan aset; 1. The Bank has the right to operate the asset;
dan and
2. Bank telah mendesain aset dengan cara 2. The Bank has designed the asset in a way
menetapkan sebelumnya bagaimana dan untuk that predetermine how and for what
tujuan apa aset akan digunakan selama periode purposes it will be used
penggunaan.
Pada tanggal permulaan sewa, Bank mengakui aset The Bank recognises a right-of-use asset and a leases
hak-guna dan liabilitas sewa. Aset hak-guna diukur liability at the leases commencement date. The right-
pada biaya perolehan, dimana meliputi jumlah of-use asset is initially measured at cost, which
pengukuran awal liabilitas sewa yang disesuaikan comprises the initial amount of the leases liability
dengan pembayaran sewa yang dilakukan pada atau adjusted for any leases payment made at or before the
sebelum tanggal permulaan, ditambah dengan biaya commencement date, plus any initial direct cost
langsung awal yang dikeluarkan. Aset hak-guna incurred. The right-of-use asset is amortized over the
diamortisasi dengan menggunakan metode garis lurus straight-line method throughout the lease term.
sepanjang jangka waktu sewa.
Liabilitas sewa diukur pada nilai kini pembayaran sewa The lease liability is initially measured at the present
yang belum dibayar pada tanggal permulaan, value of the lease payments that are not paid at the
didiskontokan dengan menggunakan suku bunga commencement date, discounted using the interest rate
implisit dalam sewa atau jika suku bunga tersebut tidak implicit in the lease or, if that right cannot be readily
dapat ditentukan, maka menggunakan suku bunga determined, using incremental borrowing rate.
pinjaman inkremental. Pada umumnya, Bank Generally, the Bank uses its incremental borrowing
menggunakan suku bunga pinjaman inkremental rate as a discount rate.
sebagai tingkat bunga diskonto.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ag. Sewa (lanjutan) ag. Leases (continued)
Aset hak guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities (continued)
Pembayaran sewa dialokasikan menjadi bagian pokok Each leases payment is allocated between the liability
dan biaya keuangan. Biaya keuangan dibebankan pada and finance cost. The finance cost is charged to profit
laba rugi selama periode sewa sehingga menghasilkan or loss over the leases period so as to produce a
tingkat suku bunga periodik yang konstan atas saldo constant periodic rate of interest on the remaining
liabilitas untuk setiap periode. balance of the liability for each period.
Jika sewa mengalihkan kepemilikan aset pendasar If the leases transfers ownership of the underlying
kepada Bank pada akhir masa sewa atau jika biaya asset to the Bank by the end of the leases term or if the
perolehan aset hak-guna merefleksikan Bank akan cost of the right-of-use asset reflects that the Bank will
mengeksekusi opsi beli, maka Bank menyusutkan aset exercise a purchase option, the Bank depreciates the
hak-guna dari tanggal permulaan hingga akhir umur right-of-use asset from the commencement date to the
manfaat aset pendasar. Jika tidak, maka Bank end of the useful life of the underlying asset.
menyusutkan aset hak-guna dari tanggal permulaan Otherwise, the Bank depreciates the right-of-use asset
hingga tanggal yang lebih awal antara akhir umur from the commencement date to the earlier of the end
manfaat aset hak-guna atau akhir masa sewa. of the useful life of the right-of-use asset or the end of
the leases term.
ah. Biaya emisi penerbitan saham ah. Shares issuance costs
Biaya-biaya emisi efek yang terjadi sehubungan Costs related to the public offering of shares
dengan penawaran saham kepada masyarakat (including pre-emptive rights issue) are deducted
(termasuk penerbitan hak memesan efek terlebih from the proceeds and presented as a deduction from
dahulu) dikurangkan langsung dari hasil emisi dan the “Additional Paid-in Capital - Net” account, as
disajikan sebagai pengurang pada akun “Tambahan part of Equity section in the statement of financial
Modal Disetor - Bersih”, sebagai bagian dari Ekuitas position.
pada laporan posisi keuangan.
ai. Provisi ai. Provision
Bank menerapkan PSAK 237, “Provisi, Liabilitas The Bank applied SFAS 237, “Provisions, Contingent
Kontinjensi, dan Aset Kontinjensi”. PSAK 237 Liabilities, and Contingent Assets”. SFAS 237
menetapkan kriteria pengakuan dan dasar pengukuran provides that appropriate recognition criteria and
untuk provisi, liabilitas kontinjensi dan aset measurement bases are applied to provisions,
kontinjensi, dan untuk memastikan bahwa informasi contingent liabilities and contingent assets, and to
yang memadai diungkapkan dalam catatan atas ensure that sufficient information is disclosed in the
laporan keuangan untuk memungkinkan pengguna notes to the financial statements to enable users to
memahami sifat, waktu dan jumlah yang terkait understand the nature, timing and amount related to
dengan informasi tersebut. the information.
Provisi diakui jika Bank memiliki liabilitas kini (baik Provisions are recognized when the Bank has present
bersifat hukum maupun bersifat konstruktif) jika, obligations (legal or constructive) where, as a result
sebagai akibat peristiwa masa lalu, besar of a past event, it is probable that an outflow of
kemungkinan penyelesaian liabilitas tersebut resources embodying economic benefits will be
mengakibatkan arus keluar sumber daya yang required to settle the obligation and a reliable
mengandung manfaat ekonomi dan jumlah liabilitas estimate can be made of the amount of the obligation.
tersebut dapat diestimasi secara andal.
Provisi diukur pada nilai kini dari perkiraan Provision is measured at the present value of the
pengeluaran yang diperlukan untuk menyelesaikan expenditures expected to be required to settle the
kewajiban menggunakan tingkat diskonto sebelum obligation using a pre-tax discount rate that reflects
pajak yang mencerminkan penilaian pasar atas nilai current market assessments of the time value of money
waktu uang dan risiko yang terkait dengan kewajiban and the risks specific to the obligation. The increase
tersebut. Peningkatan provisi ini sehubungan dengan in the provision due to the passage of time is
berlalunya waktu diakui sebagai beban bunga. recognized as interest expense.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(lanjutan) (continued)
ai. Provisi (lanjutan) ai. Provision (continued)
Provisi ditelaah pada setiap akhir periode pelaporan Provisions are reviewed at the end of each reporting
dan disesuaikan untuk mencerminkan estimasi terbaik period and adjusted to reflect the current best
yang paling kini. Jika arus keluar sumber daya untuk estimate. If it is no longer probable that an outflow of
menyelesaikan liabilitas kemungkinan besar tidak resources embodying economic benefits will be
terjadi, maka provisi dibatalkan. required to settle the obligation, the provision is
reversed.
aj. Kontinjensi aj. Contingencies
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan, kecuali jika arus keluar sumber daya yang financial statements, unless the possibility of
mengandung manfaat ekonomi kemungkinannya kecil an outflow of resources embodying economic benefits
(remote) maka liabilitas kontijensi diungkapkan. Aset is remote, contingent liabilities are disclosed.
kontinjensi tidak diakui dalam laporan keuangan, tetapi Contingent assets are not recognized in the financial
diungkapkan jika terdapat kemungkinan besar statements but disclosed when an inflow of economic
(probable) arus masuk manfaat ekonomi. benefits is probable.
ak. Peristiwa setelah periode pelaporan ak. Events after the reporting period
Peristiwa-peristiwa yang terjadi setelah periode Post year end events that provide additional
pelaporan yang menyediakan tambahan informasi information about the financial position of the Bank as
mengenai posisi keuangan Bank pada tanggal laporan of the statement of financial position date (adjusting
posisi keuangan (peristiwa penyesuaian), jika ada, events), if any, are reflected in the financial
telah tercermin dalam laporan keuangan. Peristiwa- statements. Post year end events that are not adjusting
peristiwa yang terjadi setelah tahun pelaporan yang events are disclosed in the notes to the financial
tidak memerlukan penyesuaian (peristiwa non statements when material.
penyesuaian), apabila jumlahnya material, telah
diungkapkan dalam catatan atas laporan keuangan.
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN AND ASSUMPTIONS BY MANAGEMENT
Pengungkapan ini melengkapi pengungkapan pada These disclosures supplement the commentary on risk
manajemen risiko (Catatan 45). management (Note 45).
Penyusunan laporan keuangan Bank mengharuskan The preparation of the Bank’s financial statements requires
manajemen untuk membuat pertimbangan, estimasi dan management to make judgments, estimates and assumptions
asumsi yang mempengaruhi jumlah yang dilaporkan dari that affect the reported amounts of revenues, expenses, assets
pendapatan, beban, aset dan liabilitas, dan pengungkapan atas and liabilities, and the disclosure of contingent liabilities, at
liabilitas kontinjensi pada akhir periode pelaporan. the end of reporting period. Uncertainty about these
Ketidakpastian mengenai asumsi dan estimasi tersebut dapat assumptions and estimates could result in outcomes that
mengakibatkan penyesuaian material terhadap nilai tercatat require a material adjustment to the carrying amount of the
aset dan liabilitas dalam periode pelaporan berikutnya. asset and liability affected in future periods.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen dalam The following judgments are made by management in the
rangka penerapan kebijakan akuntansi Bank yang memiliki process of applying the Bank’s accounting policies that have
pengaruh paling signifikan atas jumlah yang diakui dalam the most significant effects on the amounts recognized in the
laporan keuangan: financial statements:
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Page 591
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN AND ASSUMPTIONS BY MANAGEMENT (continued)
(lanjutan)
Pertimbangan (lanjutan) Judgments (continued)
Usaha yang berkelanjutan Going concern
Manajemen Bank telah melakukan penilaian atas kemampuan The Bank’s management has made an assessment of the
Bank untuk melanjutkan kelangsungan usahanya dan Bank’s ability to continue as a going concern and is believed
berkeyakinan bahwa Bank memiliki sumber daya untuk that the Bank has the resources to continue its business for
melanjutkan usahanya di masa mendatang. Selain itu, the foreseeable future. Furthermore, the management is not
manajemen tidak mengetahui adanya ketidakpastian material aware of any material uncertainties that may cast significant
yang dapat menimbulkan keraguan yang signifikan terhadap doubt upon the Bank’s ability to continue as a going concern.
kemampuan Bank untuk melanjutkan kelangsungan Therefore, the financial statements continue to be prepared
usahanya. Oleh karena itu, laporan keuangan telah disusun on the going concern basis
atas dasar usaha yang berkelanjutan.
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional dari Bank adalah mata uang dari The functional currency of the Bank is the currency of the
lingkungan ekonomi primer dimana entitas beroperasi. Mata primary economic environment in which each entity operates.
uang tersebut adalah mata uang yang mempengaruhi It is the currency that mainly influences the revenue and cost
pendapatan dan beban dari jasa yang diberikan. Berdasarkan of rendering services. Based on the economic substance of the
substansi ekonomi dari kondisi mendasari yang relevan, mata relevant underlying circumstances, the functional and
uang fungsional dan penyajian Bank adalah Rupiah. presentation currency of the Bank is the Indonesian Rupiah.
Klasifikasi aset dan liabilitas keuangan Classification of the financial assets and liabilities
Bank menetapkan klasifikasi atas aset dan liabilitas tertentu The Bank determines the classification of certain assets and
sebagai aset keuangan dan liabilitas keuangan dengan liabilities as financial assets and financial liabilities by
mempertimbangkan bila definisi yang ditetapkan PSAK 109 considering if the definition set forth in SFAS 109, which was
yang efektif 1 Januari 2025 dipenuhi. Dengan demikian, aset effective January 1, 2025, is fulfilled. Accordingly, financial
keuangan dan liabilitas keuangan diakui sesuai dengan assets and financial liabilities are recognized in accordance
kebijakan akuntansi seperti yang diungkapkan pada Catatan with the accounting policies disclosed in Note 2d.
2d.
Nilai wajar atas instrumen keuangan dan non-keuangan Fair value of financial and non-financial instruments
Semua aset dan liabilitas dimana nilai wajar diukur atau All assets and liabilities in which fair value is measured or
diungkapkan dalam laporan keuangan dapat dikategorikan disclosed in the financial statements can be categorized in the
pada tingkat hirarki nilai wajar, berdasarkan tingkatan input fair value hierarchy levels, based on the lowest level of input
terendah yang signifikan atas pengukuran nilai wajar secara that is significant on fair value measurement as a whole as
keseluruhan sebagai berikut: follows:
• Tingkat 1: Harga kuotasi (tidak disesuaikan) dalam pasar • Level 1: Quoted prices (unadjusted) in active markets for
aktif untuk aset atau liabilitas yang identik; identical assets or liabilities;
• Tingkat 2: Teknik penilaian yang menggunakan input • Level 2: Valuation techniques using inputs other than
selain harga kuotasi yang termasuk di dalam tingkat 1 quoted prices included within level 1 that are observable
yang dapat diobservasi untuk aset atau liabilitas, baik for the asset or liability, either directly (i.e. as prices) or
langsung (misalnya, harga) maupun tidak langsung indirectly (i.e. derived from prices); and
(misalnya, turunan dari harga); dan
• Tingkat 3: Teknik penilaian yang menggunakan input • Level 3: Valuation techniques using inputs for the asset
untuk aset dan liabilitas yang tidak didasarkan pada data or liability that are not based on observable market data
pasar yang dapat diobservasi (input yang tidak dapat (unobservable inputs).
diobservasi).
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Page 592
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN (lanjutan) AND ASSUMPTIONS BY MANAGEMENT (continued)
Pertimbangan (lanjutan) Judgments (continued)
Penurunan nilai kredit yang diberikan Impairment losses on loans
Bank menelaah kredit yang diberikan yang signifikan secara The Bank reviews its individual significant loans at each
individual pada setiap tanggal laporan posisi keuangan untuk statement of financial position date to assess whether an
menilai apakah penurunan nilai harus dicatat dalam laporan impairment loss should be recorded in the statement of profit
laba rugi dan penghasilan komprehensif lain. Secara khusus, or loss and other comprehensive income. In particular,
pertimbangan manajemen diperlukan dalam estimasi jumlah judgment by the management is required to estimate the
dan waktu arus kas di masa mendatang ketika menentukan amount and timing of future cash flows when determining
kerugian penurunan nilai. Dalam estimasi arus kas tersebut, impairment losses. In estimating these cash flows, the Bank
Bank melakukan penilaian atas kondisi keuangan peminjam makes judgments about the borrower’s financial condition
dan nilai realisasi bersih agunan. Estimasi tersebut didasarkan and the net realizable value of collateral. These estimates are
pada asumsi dari sejumlah faktor dan hasil akhirnya mungkin based on assumptions from a number of factors and the actual
berbeda, yang mengakibatkan perubahan di masa mendatang results may differ, which may result the future changes in the
atas cadangan kerugian penurunan nilai. impairment losses allowance amount.
Estimasi dan asumsi Estimates and assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key
ketidakpastian lain pada akhir periode pelaporan yang sources of estimation uncertainty at the reporting period date
memiliki risiko signifikan bagi penyesuaian yang material that have a significant risk of causing a material adjustment
terhadap nilai tercatat aset dan liabilitas untuk periode to the carrying amounts of assets and liabilities within the
pelaporan keuangan berikutnya, diungkapkan di bawah ini. next financial period are disclosed below. The Bank based its
Bank mendasarkan asumsi dan estimasi pada parameter yang assumptions and estimates on parameters available when the
tersedia pada saat laporan keuangan disusun. financial statements were prepared.
Asumsi dan situasi mengenai perkembangan masa depan Existing circumstances and assumptions about future
mungkin berubah akibat perubahan pasar atau situasi di luar developments may change due to market changes or
kendali Bank. Perubahan tersebut dicerminkan dalam asumsi circumstances arising beyond the control of the Bank. Such
terkait pada saat terjadinya. changes are reflected in the assumptions when they occur.
Semua estimasi dan asumsi yang diharuskan oleh PSAK All estimates and assumptions required in conformity with
adalah estimasi terbaik yang didasarkan standar yang berlaku. SFAS are best estimates undertaken in accordance with the
Estimasi dan pertimbangan dievaluasi secara terus menerus applicable standard. Estimates and judgments are evaluated
dan berdasarkan pengalaman masa lalu dan faktor-faktor lain on a continuous basis, and are based on past experience and
termasuk harapan atas kejadian yang akan datang. other factors, including expectations with regard to future
events.
Walaupun estimasi dan asumsi ini dibuat berdasarkan Although these estimates and assumption are based on
pengetahuan terbaik manajemen atas kejadian dan tindakan management’s best knowledge of current events and
saat ini, hasil yang timbul mungkin berbeda dengan estimasi activities, actual result may differ from those estimates and
dan asumsi semula. assumptions.
Cadangan kerugian penurunan nilai aset keuangan Allowances for impairment losses on financial assets
Aset keuangan yang dicatat berdasarkan biaya perolehan Financial assets accounted for at amortized cost are
diamortisasi dievaluasi penurunan nilainya sesuai dengan evaluated for impairment on a basis as described in Note 2l.
Catatan 2l.
Kondisi spesifik counterparty yang mengalami penurunan The specific counterparty component of the total allowances
nilai dalam pembentukan cadangan kerugian atas aset for impairment applies to financial assets evaluated
keuangan dievaluasi secara individu berdasarkan estimasi individually for impairment and is based upon management’s
terbaik manajemen atas nilai kini arus kas yang diharapkan best estimate of the present value of the cash flows that are
akan diterima. Dalam mengestimasi arus kas tersebut, expected to be received. In estimating these cash flows,
manajemen membuat pertimbangan tentang situasi keuangan management makes judgments about the counterparty’s
counterparty dan nilai realisasi bersih dari setiap agunan. financial situation and the net realizable value of any
Setiap aset yang mengalami penurunan nilai dinilai sesuai underlying collateral. Each impaired asset is assessed on its
dengan manfaat yang ada, dan strategi penyelesaian serta merits, and the workout strategy and estimated cash flows
estimasi arus kas yang diperkirakan dapat diterima disetujui considered recoverable are independently approved by the
secara independen oleh Satuan Kerja Manajemen Risiko. Risk management Working Unit.
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Page 593
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN (lanjutan) AND ASSUMPTIONS BY MANAGEMENT (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Perhitungan cadangan penurunan nilai kolektif meliputi Collectively assessed impairment allowances cover credit
kerugian kredit yang melekat dalam portofolio aset keuangan losses inherent in portfolios of financial assets with similar
dengan karakteristik ekonomi yang sama ketika terdapat bukti economic characteristics when there is objective evidence to
objektif penurunan nilai, tetapi penurunan nilai secara suggest that they contain impaired financial assets, but the
individu belum dapat diidentifikasi. Dalam menilai kebutuhan individual impaired items cannot yet be identified. In
untuk cadangan kolektif, manajemen mempertimbangkan assessing the need for collective allowances, management
faktor-faktor seperti kualitas kredit dan jenis produk. Guna considers factors such as credit quality and type of product.
membuat estimasi cadangan yang diperlukan, manajemen In order to estimate the required allowance, assumptions are
membuat asumsi untuk menentukan kerugian yang melekat, made to define the way inherent losses are modelled and to
dan untuk menentukan parameter input yang diperlukan, determine the required input parameters, based on historical
berdasarkan pengalaman masa lalu dan kondisi ekonomi saat experience and current economic conditions. The accuracy of
ini. Keakuratan penyisihan tergantung pada seberapa baik the allowances depends on how well these estimate future
estimasi arus kas masa depan untuk cadangan counterparty cash flows for specific counterparty allowances and the
tertentu dan asumsi model dan parameter yang digunakan model assumptions and parameters used in determining
dalam menentukan cadangan kolektif. collective allowances.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Penurunan nilai timbul saat nilai tercatat aset atau UPK An impairment exists when the carrying value of an asset or
melebihi jumlah terpulihkannya, yaitu yang lebih tinggi CGU exceeds its recoverable amount, which is the higher of
antara nilai wajar dikurangi biaya untuk menjual dan nilai its fair value less costs to sell and its value in use. The fair
pakainya. Nilai wajar dikurangi biaya untuk menjual value less costs to sell calculation is based on available data
didasarkan pada data yang tersedia dari transaksi penjualan from binding sales transactions in an arm’s length
yang mengikat dalam transaksi normal atas aset serupa atau transaction of similar assets or observable market prices less
harga pasar yang dapat diamati dikurangi dengan biaya incremental costs for disposing the asset. In assessing the
tambahan yang dapat diatribusikan dengan pelepasan aset. value in use, the estimated net future cash flows are
Dalam menghitung nilai pakai, estimasi arus kas masa depan discounted to their present value using a pre-tax discount rate
bersih didiskontokan ke nilai kini dengan menggunakan that reflects current market assessments of the time value of
tingkat diskonto sebelum pajak yang menggambarkan money and the specific risks to the asset.
penilaian pasar kini dari nilai waktu uang dan risiko spesifik
atas aset.
Dalam menentukan nilai wajar dikurangi biaya untuk In determining fair value less costs to sell, recent market
menjual, digunakan harga penawaran pasar terakhir, jika transactions are taken into account, if available. If no such
tersedia. Jika tidak terdapat transaksi tersebut, model transactions can be identified, an appropriate valuation
penilaian yang sesuai digunakan untuk menentukan nilai model is used to determine the fair value of the assets. These
wajar aset. Perhitungan-perhitungan ini dipadukan dengan calculations are corroborated by valuation multiples or other
penilaian berganda atau indikator nilai wajar yang tersedia. available fair value indicators. The value in use calculation
Perhitungan nilai pakai didasarkan pada model arus kas yang is based on a discounted cash flow model.
didiskontokan.
Manajemen berkeyakinan bahwa tidak terdapat indikasi atas Management believes that there is no indication of potential
kemungkinan penurunan potensial atas nilai aset non- impairment in values of non-financial assets as of
keuangan pada tanggal 31 Desember 2025 dan 2024. December 31, 2025 and 2024.
Imbalan pasca kerja Post-employment benefits
Penentuan liabilitas dan beban imbalan pasca kerja Bank The determination of the Bank’s post-employment benefits
bergantung pada pemilihan asumsi yang digunakan oleh liability and expense is depend on its selection of certain
aktuaris independen dalam menghitung jumlah-jumlah assumptions used by the independent actuary in calculating
tersebut. Asumsi tersebut termasuk antara lain, tingkat such amounts. Those assumptions include discount rates,
diskonto, tingkat kenaikan gaji tahunan, tingkat pengunduran annual salary increase rate, annual resignation rate,
diri karyawan tahunan, tingkat kecacatan, umur pensiun dan disability rate, retirement age and mortality rate. All
tingkat kematian. Seluruh asumsi ditelaah setiap akhir periode assumptions are reviewed at the end of reporting period. As
pelaporan. Seperti dijelaskan pada Catatan 2ad, hasil aktual disclosed in Note 2ad, actual results that differ from the
yang berbeda dari asumsi Bank diakui sebagai penghasilan Bank’s assumptions are recognized as other comprehensive
komprehensif lain. Dikarenakan kompleksitas dari penilaian, income. Due to the complexity of the valuation, the underlying
asumsi dan periode jangka panjang, kewajiban imbalan pasti assumptions and their long-term nature, a defined benefit
sangat sensitif terhadap perubahan asumsi. obligation is highly sensitive to changes in assumptions.
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Page 594
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
3. PENGGUNAAN PERTIMBANGAN, ESTIMASI DAN 3. USE OF SIGNIFICANT JUDGMENTS, ESTIMATES
ASUMSI SIGNIFIKAN OLEH MANAJEMEN (lanjutan) AND ASSUMPTIONS BY MANAGEMENT (continued)
Estimasi dan asumsi (lanjutan) Estimates and assumptions (continued)
Imbalan pasca kerja (lanjutan) Post-employment benefits (continued)
Bank berkeyakinan bahwa asumsi tersebut adalah memadai The Bank believes that its assumptions are reasonable and
dan tepat, perbedaan signifikan pada pengalaman aktual Bank appropriate, significant differences in the Bank’s actual
atau perubahan signifikan dalam asumsi yang ditetapkan experiences or significant changes in its assumptions may
Bank dapat mempengaruhi secara material liabilitas imbalan materially affect its post-employment benefits liability and
pasca kerja dan beban imbalan pasca kerja. expense.
Estimasi umur manfaat ekonomis aset tetap dan aset Estimated useful life of fixed assets and intangible asset
takberwujud
Bank mengestimasi umur manfaat ekonomis dari aset tetap The Bank estimates the useful lives of its fixed assets and
dan aset takberwujud berdasarkan utilisasi dari aset yang intangible asset based on expected assets utilization as
diharapkan dapat didukung dengan rencana dan strategi usaha anchored on business plans and strategies that also consider
yang juga mempertimbangkan perkembangan teknologi di expected future technological developments and market
masa depan dan perilaku pasar. Estimasi dari umur manfaat behavior. The estimation of the useful lives is based on the
ekonomis aset tetap adalah berdasarkan penelaahan Bank Bank’s collective assessment of industry practice, internal
secara kolektif terhadap praktek industri, evaluasi teknis technical evaluation and experience with similar assets.
internal dan pengalaman untuk aset yang setara.
Estimasi umur manfaat ekonomis ditelaah paling sedikit The estimated useful lives are reviewed at least each of end
setiap akhir periode pelaporan dan diperbarui jika ekspektasi financial reporting and are updated if expectations differ
berbeda dari estimasi sebelumnya dikarenakan pemakaian from previous estimates due to physical wear and tear,
dan kerusakan fisik, keusangan secara teknis atau komersial technical or commercial obsolescence and legal or other
dan hukum atau pembatasan lain atas penggunaan dari aset. limitations on the use of the assets. It is possible, however,
Tetapi, adalah mungkin, hasil di masa depan dari operasi that future results of operations can be materially affected by
dapat dipengaruhi secara material oleh perubahan-perubahan changes in the estimates brought about by changes in the
dalam estimasi yang diakibatkan oleh perubahan faktor-faktor factors mentioned above. The amounts and timing of recorded
yang disebutkan di atas. Jumlah dan waktu dari beban yang expenses for any year are affected by changes in these factors
dicatat untuk setiap periode akan terpengaruh oleh perubahan and circumstances. A reduction in the estimated useful lives
atas faktor-faktor dan situasi tersebut. Pengurangan dalam of the Bank’s fixed assets and intangible asset will increase
estimasi umur manfaat ekonomis dari aset tetap dan aset the recorded other operating expenses and decrease
takberwujud Bank akan meningkatkan beban operasional respective assets.
lainnya dan menurunkan aset yang dicatat.
Pajak penghasilan Income tax
Estimasi signifikan dilakukan dalam menentukan provisi atas Significant estimate is involved in determining the provision
pajak penghasilan badan. Terdapat transaksi dan perhitungan for corporate income tax. There are certain transactions and
tertentu yang penentuan pajak akhirnya adalah tidak pasti computation for which the ultimate tax determination is
sepanjang kegiatan usaha normal. Bank mengakui liabilitas uncertain during the ordinary course of business. The Bank
atas pajak penghasilan badan berdasarkan estimasi apakah recognizes liabilities for expected corporate income tax
akan terdapat tambahan pajak penghasilan badan. Apabila issues based on estimates of whether additional corporate
keputusan final atas pajak tersebut berbeda dari jumlah yang income tax will be due. Where the final tax outcome of those
pada awalnya dicatat, perbedaan tersebut dicatat pada laporan matters is different from the amounts that were initially
laba rugi dan penghasilan komprehensif lain pada periode recorded, such differences will be recorded at the statement
dimana hasil tersebut dikeluarkan. of profit or loss and other comprehensive income in the period
in which such determination is made.
Aset pajak tangguhan diakui atas seluruh perbedaan temporer Deferred tax assets are recognized for all deductible
yang dapat dikurangkan, sepanjang besar kemungkinannya temporary differences, to the extent that it is probable that
bahwa penghasilan kena pajak akan tersedia sehingga taxable profit will be available against which the deductible
perbedaan temporer tersebut dapat digunakan. Estimasi temporary differences. Significant estimates by management
signifikan oleh manajemen disyaratkan dalam menentukan are required to determine the amount of deferred tax assets
jumlah aset pajak tangguhan yang dapat diakui, berdasarkan that can be recognized, based upon the likely timing and the
saat penggunaan dan tingkat penghasilan kena pajak serta level of the future taxable profits together with future tax
strategi perencanaan pajak masa depan. Sebagai akibatnya, planning strategies. As a result, related to the nature of the
terkait dengan sifat bawaannya, terdapat kemungkinan bahwa default, there is a possibility that the calculation of deferred
perhitungan pajak tangguhan berhubungan dengan pola yang taxes related to a complex pattern where assessment requires
kompleks dimana penilaian memerlukan pertimbangan dan judgment and is not expected to produce an accurate
tidak diharapkan menghasilkan perhitungan yang akurat. calculation.
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Page 595
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
4. KAS 4. CASH
Rincian kas adalah sebagai berikut: The details of cash are as follows:
2025 2024
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ (angka penuh)/
Notional amount Ekuivalen Notional amount Ekuivalen
of foreign rupiah/ of foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah 415.933 373.016 Rupiah
Mata Uang Asing Foreign Currencies
Dolar Amerika Serikat 2.426.816 40.467 23.630.189 380.328 United States Dollar
Dolar Singapura 1.211.589 15.708 971.242 11.504 Singapore Dollar
Euro Eropa 167.625 3.281 95.200 1.595 European Euro
Dolar Australia 118.305 1.319 176.900 1.771 Australian Dollar
Yen Jepang 8.926.000 951 1.159.000 119 Japanese Yen
Poundsterling Inggris 38.855 872 11.355 230 Great Britain Poundsterling
Yuan China 201.528 481 80.658 177 China Yuan
Riyal Saudi 95.287 424 90.840 389 Saudi Riyal
Dolar Hong Kong 182.020 390 61.660 128 Hongkong Dollar
Ringgit Malaysia 46.099 189 26.853 97 Malaysian Ringgit
Sub jumlah 64.082 396.338 Sub total
Jumlah 480.015 769.354 Total
Pada tanggal 31 Desember 2025 dan 2024, saldo mata uang As of December 31, 2025 and 2024, the balance in Rupiah
Rupiah termasuk uang pada mesin Anjungan Tunai Mandiri includes cash in Automatic Teller Machine (ATM) amounting
(ATM) masing-masing sebesar Rp21.927 dan Rp26.221. to Rp21,927 and Rp26,221 respectively.
Pada tanggal 31 Desember 2025 dan 2024, kas (cash in safe) As of December 31, 2025 and 2024, cash (cash in safe)
diasuransikan kepada PT Arthagraha General Insurance insured with PT Arthagraha General Insurance (third party)
(pihak ketiga) terhadap risiko pencurian dan lainnya dengan against theft and other risks with coverage amounting to
nilai pertanggungan masing-masing sebesar Rp6.300 dan Rp6,300 and Rp6,300 respectively. Management believes that
Rp6.300. Manajemen berkeyakinan bahwa nilai the insurance coverage is adequate to cover possible losses
pertanggungan tersebut cukup untuk menutupi kemungkinan from such risks.
kerugian atas risiko tersebut.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
Rincian giro pada Bank Indonesia adalah sebagai berikut: The details of current accounts with Bank Indonesia are as
follows:
2025 2024
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ (angka penuh)/
Notional amount Ekuivalen Notional amount Ekuivalen
of foreign rupiah/ of foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah 2.228.056 2.948.485 Rupiah
Dolar Amerika Serikat 4.999.017 83.359 4.749.017 76.435 United States Dollar
Jumlah 2.311.415 3.024.920 Total
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) Bank in accordance
Peraturan Bank Indonesia dan Peraturan Anggota Dewan with Bank Indonesia (BI) Regulation and Members of The
Gubernur (PADG) diungkapkan pada Catatan 45. Board of Governors (PADG) regulation are disclosed in
Note 45.
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Page 596
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
5. GIRO PADA BANK INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Tingkat suku bunga rata-rata per tahun adalah sebagai The average interest rates per annum are as follows:
berikut:
2025 2024
Rupiah 0,44% 0,57% Rupiah
Dolar Amerika Serikat 0,00% 0,00% United States Dollar
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang dan bank a. By currency and bank
2025 2024
Jumlah nosional
mata uang asing Jumlah nosional
(angka penuh)/ mata uang asing
Notional amount Ekuivalen (angka penuh)/ Ekuivalen
of foreign rupiah/ Notional amount rupiah/
currency Equivalent of foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 17.638 17.543 Indonesia Tbk
PT Bank CIMB Niaga Tbk 5.741 5.828 PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk 1.089 80.920 PT Bank Central Asia Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah NTT 251 250 Daerah NTT
PT Bank Permata Tbk 219 3.999 PT Bank Permata Tbk
PT Bank Negara PT Bank Negara Indonesia
Indonesia (Persero) Tbk 2 3 (Persero) Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk - 22.099 (Persero) Tbk
Sub jumlah 24.940 130.642 Sub total
Dolar Amerika Serikat United States Dollar
PT Bank Negara PT Bank Negara
Indonesia (Persero) Tbk 3.018.222 50.329 2.985.384 48.050 Indonesia (Persero) Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 2.151.698 35.880 2.598.640 41.825 (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 1.549.583 25.839 753.343 12.125 Indonesia (Persero) Tbk
PT Bank ICBC Indonesia 1.265.032 21.094 1.264.684 20.355 PT Bank ICBC Indonesia
Kookmin Bank, Seoul 981.093 16.360 819.764 13.194 Kookmin Bank, Seoul
PT Bank Central Asia PT Bank Central Asia
Tbk 402.872 6.718 1.254.129 20.185 Tbk
Sub jumlah 9.368.500 156.220 9.675.944 155.734 Sub total
Dolar Singapura Singapore Dollar
United Overseas Bank United Overseas Bank
Ltd, Singapura 1.144.499 14.838 2.031.682 24.064 Ltd, Singapura
PT Bank UOB Indonesia 112.658 1.461 112.648 1.335 PT Bank UOB Indonesia
Sub jumlah 1.257.157 16.299 2.144.330 25.399 Sub total
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
a. Berdasarkan mata uang dan bank (lanjutan) a. By currency and bank (continued)
2025 2024
Jumlah nosional
mata uang asing Jumlah nosional
(angka penuh)/ mata uang asing
Notional amount Ekuivalen (angka penuh)/ Ekuivalen
of foreign rupiah/ Notional amount rupiah/
currency Equivalent of foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Yen Jepang Japanese Yen
Sumitomo Mitsui Sumitomo Mitsui
Banking Corporation, Banking Corporation,
Tokyo 79.745.456 8.493 10.548.222 1.087 Tokyo
Euro Eropa European Euro
PT Bank CIMB Niaga Tbk 2.087.958 40.864 133.508 2.237 PT Bank CIMB Niaga Tbk
PT Bank ICBC Indonesia 37.529 734 31.131 522 PT Bank ICBC Indonesia
Sub jumlah 2.125.487 41.598 164.639 2.759 Sub total
Great Britain
Poundsterling Inggris Poundsterling
PT Bank ICBC Indonesia 97.778 2.194 368.807 7.457 PT Bank ICBC Indonesia
Yuan China China Yuan
PT Bank ICBC Indonesia 5.923.286 14.127 7.795.610 17.139 PT Bank ICBC Indonesia
PT Bank China PT Bank China
Construction Bank Construction Bank
Indonesia Tbk 237.515 566 357.906 787 Indonesia Tbk
Bank of China, Jakarta 123.921 296 1.913.338 4.206 Bank of China, Jakarta
Sub jumlah 6.284.722 14.989 10.066.854 22.132 Sub total
Dolar Australia Australian Dollar
PT Bank Central Asia Tbk 431.219 4.809 298.635 2.990 PT Bank Central Asia Tbk
Dolar Hong Kong Hong Kong Dollar
PT Bank Negara Indonesia PT Bank Negara
(Persero) Tbk 390.278 836 549.667 1.140 Indonesia (Persero) Tbk
PT Bank China PT Bank China
Construction Bank Construction Bank
Indonesia Tbk 100.157 215 86.433 179 Indonesia Tbk
Sub jumlah 490.435 1.051 636.100 1.319 Sub total
Jumlah 270.593 349.519 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (142) (89) losses
Jumlah - bersih 270.451 349.430 Total – net
- 67 -
Page 598
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
6. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Perubahan cadangan kerugian penurunan nilai adalah b. Changes in allowance for impairment losses are as
sebagai berikut: follows:
2025 2024
Pihak ketiga Third party
Mata Uang Asing Foreign Currency
Saldo awal tahun 89 3 Balance at beginning of year
Penyisihan 1.167 269 Elimination
Pemulihan (1.116) (179) Recovery
Selisih kurs karna penjabaran mata Exchange rate differences due to the
uang asing 2 (4) translation of foreign currencies
Saldo akhir tahun 142 89 Balance at end of year
Bank melakukan penilaian atas penurunan nilai giro The Bank assesses the impairment of current accounts
pada bank lain secara kolektif dengan menggunakan with other banks collective by using objective evidences
bukti objektif penurunan nilai. of impairment.
Manajemen berkeyakinan bahwa jumlah cadangan Management believes that the allowance for impairment
kerugian penurunan nilai yang dibentuk cukup untuk losses is adequate to cover possible losses on
menutupi kemungkinan kerugian atas tidak tertagihnya uncollectible current accounts with other banks.
giro pada bank lain.
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no balance
terdapat giro pada bank lain yang digunakan sebagai of current accounts with other banks used as collateral
jaminan dan yang dibatasi penggunaannya. and restricted.
c. Tingkat suku bunga rata-rata per tahun adalah sebagai c. The average interest rates per annum are as follows:
berikut:
2025 2024
Rupiah 0,16% 0,54% Rupiah
Mata Uang Asing 0,00% 0,00% Foreign Currencies
7. PENEMPATAN PADA BANK INDONESIA DAN BANK 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
LAIN BANKS
a. Berdasarkan jenis, mata uang dan bank a. By type, currency and bank
2025 2024
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount rupiah/
foreign currency Equivalent of foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Penempatan pada Bank – Placements with Banks –
Call Money 1.650.000 280.000 Call Money
Deposit facility Deposit facility
Bank Indonesia 45.441 1.346.804 Bank Indonesia
Penempatan pada Bank – Placements with Banks –
Deposito - 100.000 Deposits
Sub jumlah 1.695.441 1.726.804 Sub total
Dolar Amerika Serikat United States Dollar
Term deposits Term deposits
Bank Indonesia 45.000.000 750.375 28.000.000 450.660 Bank Indonesia
Jumlah 2.445.816 2.177.464 Total
- 68 -
Page 599
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
7. PENEMPATAN PADA BANK INDONESIA DAN BANK 7. PLACEMENTS WITH BANK INDONESIA AND OTHER
LAIN (lanjutan) BANKS (continued)
b. Berdasarkan sisa umur sampai dengan jatuh tempo b. By remaining maturity period
2025 2024
Rupiah Rupiah
Kurang dari 1 bulan 1.695.441 1.726.804 Less than 1 month
Dolar Amerika Serikat United States Dollar
Kurang dari 1 bulan 750.375 450.660 Less than 1 month
Jumlah - bersih 2.445.816 2.177.464 Total – net
c. Tingkat suku bunga rata-rata per tahun adalah sebagai c. The average interest rates per annum are as follows:
berikut:
2025 2024
Rupiah 4,81% 5,15% Rupiah
Dolar Amerika Serikat 4,26% 5,00% United States Dollar
Pada tanggal 31 Desember 2025 dan 2024, manajemen As of December 31, 2025 and 2024, management believes that
berkeyakinan bahwa tidak terdapat penurunan nilai atas there is no impairment on placements with Bank Indonesia
penempatan pada Bank Indonesia dan bank lain sehingga others banks, therefore no allowance for impairment losses is
tidak diperlukan pembentukan cadangan kerugian penurunan provided.
nilai.
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of December 31, 2025 and 2024, there are no balance of
penempatan pada Bank Indonesia dan bank lain yang placements with Bank Indonesia and other banks used as
digunakan sebagai jaminan. collateral.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan tujuan, jenis dan mata uang a. By purpose, type and currency
2025 2024
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi Pemerintah 610.412 9.774 Government Bonds
SRBI 164.184 719.796 SRBI
Surat Utang Non-Bank 75.377 45.507 Non-Bank Bonds
849.973 775.077
Dollar Amerika Serikat United States Dollar
Obligasi Pemerintah 130.260 206.358 Government Bonds
Sub jumlah 980.233 981.435 Sub total
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi Pemerintah 769.656 242.974 Government Bonds
Obligasi Korporasi 600.267 188.936 Corporate Bonds
SBRI 149.867 222.807 SBRI
Obligasi Bank 41.193 - Bank Bonds
Obligasi Ritel - 79.861 Retail Bonds
1.560.983 734.578
Dollar Amerika Serikat United States Dollar
Surat Berharga Syariah Negara (SBSN) 322.545 145.467 State Sharia Securities (SBSN))
Sub jumlah 1.883.528 880.045 Sub total
- 69 -
Page 600
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
a. Berdasarkan tujuan, jenis dan mata uang (lanjutan) a. By purpose, type and currency (continued)
2025 2024
Biaya perolehan yang diamortisasi Amortized cost
Rupiah Rupiah
Obligasi Pemerintah 2.762.175 1.570.085 Government Bonds
Obligasi Korporasi 2.012.744 3.018.826 Corporate Bond
SRBI 904.556 1.786.406 SRBI
Obligasi Bank 143.000 14.963 Bank Bond
Obligasi Ritel - 119.025 Retail Bond
5.822.475 6.509.305
Dollar Amerika Serikat United States Dollar
Obligasi Pemerintah 199.540 80.511 Government Bonds
Obligasi Non-Bank 54.308 51.480 Non-Bank Bonds
253.848 131.991
Sub jumlah 6.076.323 6.641.296 Sub total
Jumlah 8.940.084 8.502.776 Total
Cadangan kerugian penurunan nilai (296) (1.214) Allowance for impairment losses
Jumlah – bersih 8.939.788 8.501.562 Total – net
b. Berikut ini adalah ikhtisar peringkat dari pemeringkat b. The following is the overview of ratings from ratings
efek-efek Pemeringkat Efek Indonesia (Pefindo) dan institution Pemeringkat Efek Indonesia (Pefindo) and
Fitch Rating Indonesia untuk tujuan investasi yang Firch Rating Indonesia of securities for investment
dimiliki Bank untuk periode berakhir 31 Desember 2025 purposes by the Bank for period ended December, 31
dan 2024: 2025 and 2024:
2025 2024
Nama penerbit/ Peringkat/ Peringkat/
Publisher name Rating Rating
PT Adira Dinamika Multifinance Tbk AAA AAA
PT Astra Sedaya Finance AAA AAA
PT Bank Negara Indonesia Tbk AAA AAA
PT Bank Rakyat Indonesia Tbk AAA AAA
PT Barito Pacific Tbk A+ A+
PT BFI Finance Indonesia Tbk AA- AA-
PT BRI Multifinance AA AA
PT Federal International Finance AAA AAA
PT Indonesia Infrastructure Finance AA- AAA
PT Kereta Api Indonesia AAA AAA
PT Merdeka Copper Gold Tbk AAA A+
PT Pegadaian A+ AAA
PT Permodalan Nasional Madani AAA AA+
PT Perusahaan Listrik Negara AAA BBB
PT Perusahaan Pengelola Aset BBB AA
PT Profesional Telekomunikasi Indoneisa - AAA
PT Protelindo Tbk AAA -
PT Sampoerna Agro Tbk AAA A
PT Sarana Multi Infrastruktur - AAA
PT Sarana Multigriya Finansial AAA AAA
PT Semen Indonesia Tbk AAA -
PT Sinar Mas Agro Resources Tech Tbk AA AA-
PT Surya Artha Nusantara Finance AA AA
PT Tower Bersama Infrastructure Tbk AA+ AA+
PT Toyota Astra Financial Services AAA AAA
MTN PT Dayamitra Telekomunikasi Tbk Baa2 -
Sukuk PT Adira Dinamika Multifinance Tbk AAA AAA
Sukuk PT Pegadaian AAA AAA
Sukuk PT Permodalan Nasional Madani AA+ AA+
Sukuk PT Kereta Api Indonesia - AAA
- 70 -
Page 601
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
c. Suku bunga per tahun efek-efek adalah sebagai berikut: c. Interest Rate per annum of securities are as follows:
2025 2024
Rupiah Rupiah
Obligasi Pemerintah 4,90% - 10,50% 4,19% - 11,00% Government Bonds
Obligasi Korporasi & Non-Bank 6,00% - 9,50% 5,50% - 10,55% Corporate & Non-Bank Bonds
Obligasi Bank 6,60% 5,75% - 6,90% Bank Bonds
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
(SRBI) 4,70% - 7,20% 6,80% - 7,50% (SRBI)
Mata uang asing Foreign Currency
Obligasi Pemerintah 1,50% - 5,60% 2,30% - 4,13% Government Bonds
Obligasi Korporasi 1,50% - 5,45% 1,50% - 5,45% Corporate Bonds
d. Berdasarkan sisa umur sampai dengan jatuh tempo: d. By remaining period to maturity
2025 2024
Rupiah Rupiah
Nilai wajar melalui laba rugi Fair value through profit or loss
1 sampai dengan 3 bulan 125.946 - 1 up to 3 months
3 sampai dengan 12 bulan 113.615 719.796 3 up to 12 months
1 sampai dengan 2 tahun - 45.507 1 up to 2 years
Lebih dari 2 tahun 610.412 9.774 More than 2 years
Sub jumlah 849.973 775.077 Sub total
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
1 sampai dengan 3 bulan 185.065 159.856 1 up to 3 months
3 sampai dengan 12 bulan 64.249 349.627 3 up to 12 months
1 sampai dengan 2 tahun 40.591 92.506 1 up to 2 years
Lebih dari 2 tahun 1.271.078 132.589 More than 2 years
Sub jumlah 1.560.983 734.578 Sub total
Biaya perolehan yang diamortisasi At amortized cost
1 sampai dengan 3 bulan 586.663 1.037.926 1 up to 3 months
3 sampai dengan 12 bulan 2.080.272 2.912.215 3 up to 12 months
1 sampai dengan 2 tahun 982.298 1.182.428 1 up to 2 years
Lebih dari 2 tahun 2.173.242 1.376.736 More than 2 years
Sub jumlah 5.822.475 6.509.305 Sub total
Dolar Amerika Serikat United States Dollar
Nilai wajar melalui laba rugi Fair value through profit or loss
Sampai dengan 1 tahun 55.133 206.358 Up to 1 year
Lebih dari 1 tahun 75.127 - More than 1 year
Sub jumlah 130.260 206.358 Sub total
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Sampai dengan 1 tahun 49.497 145.467 Up to 1 year
Lebih dari 1 tahun 273.048 - More than 1 year
Sub jumlah 322.545 145.467 Sub total
Biaya perolehan yang diamortisasi At amortized cost
Sampai dengan 1 tahun 187.773 80.511 Up to 1 year
Lebih dari1 tahun 66.075 51.480 More than 1 year
Sub jumlah 253.848 131.991 Sub total
Jumlah 8.940.084 8.502.776 Total
Cadangan kerugian penurunan nilai (296) (1.214) Allowance for impairment losses
Jumlah – bersih 8.939.788 8.501.562 Total marketable securities – net
- 71 -
Page 602
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
8. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
e. Berdasarkan efek-efek pemerintah dan bukan e. By government and non-government securities
pemerintah
2025 2024
Rupiah Rupiah
Efek-efek Pemerintah 4.142.243 1.822.833 Government securities
Efek-efek bukan Pemerintah 4.091.188 6.196.127 Non-Government securities
8.233.431 8.018.960
Dolar Amerika Serikat United States Dollar
Efek-efek Pemerintah 652.345 286.869 Government securities
Efek-efek bukan Pemerintah 54.308 196.947 Non-Government securities
706.653 483.816
Jumlah 8.940.084 8.502.776 Total
Cadangan kerugian penurunan nilai (296) (1.214) Allowance for impairment losses
Jumlah efek-efek – bersih 8.939.788 8.501.562 Total marketable securities – net
f. Perubahan keuntungan yang belum direalisasi dari f. Changes in unrealized gain from changes in fair value
perubahan nilai wajar efek-efek yang nilai wajar melalui of through other comprehensive income are as follows:
komprehensif lain adalah sebagai berikut:
2025 2024
Saldo awal tahun – sebelum pajak Balance at beginning of year- before
penghasilan tangguhan 1.407 2.886 deferred income tax
Kerugian yang belum direalisasi Unrealized loss during the year
selama tahun berjalan 5.463 (1.154)
Saldo akhir tahun – sebelum Balance at end of year -
pajak penghasilan tangguhan 6.870 1.732 before deferred income tax
Pajak penghasilan tangguhan
(Catatan 23b) (1.038) (325) Deferred income tax (Note 23b)
Saldo akhir tahun – setelah pajak Balance at end of year – after
penghasilan tangguhan 5.832 1.407 deferred income tax
g. Perubahan cadangan kerugian penurunan nilai adalah g. Changes in the allowance for impairment losses are as
sebagai berikut: follows:
2025 2024
Saldo awal tahun 1.214 683 Balance at beginning of year
Penyisihan (pemulihan) kerugian Allowance (recovery) of
penurunan nilai (813) 533 impairment losses
Selisih kurs karna penjabaran mata Exchange rate differences due to
uang asing (105) (2) the translation of foreign currencies
Saldo akhir tahun 296 1.214 Balance at end of year
Keuntungan penjualan efek-efek untuk periode yang berakhir Gains on securities sale for the period ended December, 31
pada tanggal 31 Desember 2025 dan 2024 masing-masing 2025 and 2024 amounted to Rp80,856 and Rp53,289
sebesar Rp80.856 dan Rp53.289. respectively.
Bank melakukan penilaian atas penurunan nilai efek-efek The Bank assesses the impairment of marketable securities
secara kolektif dengan menggunakan Vasicek. collective using Vasicek.
Manajemen berkeyakinan bahwa jumlah cadangan kerugian Management believes that the allowance for impairment
penurunan nilai yang dibentuk cukup untuk menutupi losses is adequate to cover possible losses on uncollectible
kemungkinan kerugian atas tidak tertagihnya efek-efek. marketable securities.
- 72 -
Page 603
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
9. EFEK-EFEK YANG DIBELI DENGAN JANJI DIJUAL 9. SECURITIES PURCHASED UNDER AGREEMENT TO
KEMBALI RESELL
2025
Pendapatan
Tingkat Harga bunga yang Nilai
suku bunga Tanggal Tanggal penjualan penjualan belum diakui/ tercatat/
(%)/ Interest pembelian/ kembali/ Range of kembali/ Unearned Carrying
rate (%) Purchase date resale date Resale price interest amount
Transaksi dengan Transactions with
Bank Lain Other Bank
FR0087 – 021812 4,80 18 Des/Dec 2025 2 Jan/Jan 2026 98.320 13 98.307 FR0087 – 021812
FR0087 – 021813 4,85 18 Des/Dec 2025 19 Jan/Jan 2026 49.274 119 49.155 FR0087 – 021813
Jumlah 147.594 132 147.462 Total
Cadangan kerugian Allowance for
penurunan nilai - - (3) impairment losses
Jumlah - bersih 147.594 132 147.459 Total - net
2024
Pendapatan
Tingkat Harga bunga yang Nilai
suku bunga Tanggal Tanggal penjualan penjualan belum diakui/ tercatat/
(%)/ Interest pembelian/ kembali/ Range of kembali/ Unearned Carrying
rate (%) Purchase date resale date Resale price interest amount
Transaksi dengan Transactions with
Bank Indonesia Bank Indonesia
Surat Utang Negara Government Bonds
VR0034 - 020368 6,00 27 Des/ Dec 2024 3 Jan/ Jan 2025 98.923 33 98.890 VR0034 - 020368
VR0034 – 020376 6,00 31 Des/ Dec 2024 7 Jan/ Jan 2025 495.016 494 494.522 VR0034 – 020376
VR0042 - 020370 6,00 30 Des/ Dec 2024 6 Jan/ Jan 2025 98.153 82 98.071 VR0042 - 020370
Sekuritas Rupiah Bank Indonesia
Bank Indonesia Rupiah Securities
001063-800005- 001063-800005-
061 6,72 25 Nov/ Nov 2024 30 Jan/ Jan 2025 193.351 1.034 192.317 061
FR0090 - 020377 6,00 31 Des/ Dec 2024 31 Jan/ Jan 2025 92.772 507 92.265 FR0090 – 020377
Jumlah 978.215 2.150 976.065 Total
Cadangan kerugian Allowance for
penurunan nilai - - (2) impairment losses
Jumlah - bersih 978.215 2.150 976.063 Total - net
Perubahan cadangan kerugian penurunan nilai adalah sebagai Changes in the allowance for impairment losses are as
berikut: follows:
2025 2024
Saldo awal tahun 2 - Balance at beginning of year
Penyisihan kerugian penurunan nilai 1 2 Allowance for impairment losses
Saldo akhir tahun 3 2 Balance at end of year
Bank melakukan penilaian atas penurunan nilai efek-efek The Bank assesses the impairment of securities purchased
yang dibeli dengan janji dijual kembali secara kolektif dengan under agreement to resell collective by using Vasicek.
menggunakan Vasicek.
Manajemen berkeyakinan bahwa jumlah cadangan kerugian Management believes that the allowance for impairment
penurunan nilai yang dibentuk cukup untuk menutupi losses is adequate to cover possible losses on uncollectible
kemungkinan kerugian atas tidak tertagihnya efek-efek yang securities purchased under agreement to resell.
dibeli dengan janji dijual kembali.
- 73 -
Page 604
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
10. TAGIHAN DAN LIABILITAS DERIVATIF 10. DERIVATIVE RECEIVABLES AND LIABILITIES
Bank melakukan transaksi derivatif dalam bentuk pembelian The Bank’s derivative instruments principally consist of
dan penjualan spot dan forward valuta asing. foreign currencies spot and forward sales and purchases.
Risiko pasar dari transaksi derivatif timbul dari potensi The market risk of derivative transactions arise from potential
perubahan nilai akibat fluktuasi kurs mata uang asing, changes in value due to fluctuations in foreign exchange
sedangkan risiko kredit timbul dalam hal pihak lain tidak rates, while credit risks is the possibility that a loss may occur
memenuhi kewajibannya kepada Bank. due to the failure of counterparty to fulfill its obligation
according to the term of contract.
Jangka waktu dari pembelian dan penjualan berjangka valuta Term of the Bank’s forward and spot foreign exchange
asing berkisar antara dan 3 sampai dengan 6 hari pada contracts ranging from and 3 to 6 days as of December 31,
tanggal 31 Desember 2025. 2025.
Rincian tagihan dan liabilitas derivatif adalah sebagai The details of derivative receivables and liabilities are as
berikut: follows:
2025
Nilai nosional Tagihan Liabilitas
(angka penuh)/ derivatif/ derivatif/
Notional value Derivative Derivative
(full amount) receivables payables
Pihak ketiga Third parties
Penjualan spot valuta asing Foreign currencies spot sales
PT Bank SMBC Indonesia Tbk USD 1.000.000 112 - PT Bank SMBC Indonesia Tbk
PT Bank SMBC Indonesia Tbk SGD 2.000.000 104 - PT Bank SMBC Indonesia Tbk
PT Bank Woori Saudara Tbk USD 1.000.000 70 - PT Bank Woori Saudara Tbk
PT Bank CIMB Niaga Tbk GBP 500.000 46 - PT Bank CIMB Niaga Tbk
Jumlah 332 - Total
Pembelian spot valuta asing Foreign currencies spot purchase
PT Bank Sinarmas Tbk USD 1.000.000 - 100 PT Bank Sinarmas Tbk
PT Bank Mandiri (Persero) Tbk USD 1.000.000 - 105 PT Bank Mandiri (Persero) Tbk
PT Bank CIMB Niaga Tbk SGD 2.000.000 - 60 PT Bank CIMB Niaga Tbk
PT Bank SMBC Indonesia Tbk USD 1.000.000 - 30 PT Bank SMBC Indonesia Tbk
PT Bank JTrust Indonesia Tbk USD 1.000.000 - 25 PT Bank JTrust Indonesia Tbk
PT Bank SMBC Indonesia Tbk GPB 500.000 - 20 PT Bank SMBC Indonesia Tbk
Jumlah 340 Total
2024
Nilai nosional Tagihan Liabilitas
(angka penuh)/ derivatif/ derivatif/
Notional value Derivative Derivative
(full amount) receivables payables
Pihak ketiga Third parties
Penjualan forward valuta asing Foreign currencies forward sales
PT Bank Mandiri (Persero) Tbk SGD 2.000.000 48 - PT Bank Mandiri (Persero) Tbk
Jumlah 48 - Total
Pada tanggal 31 Desember 2025 dan 2024, manajemen As of December 31, 2025 and 2024, management believes
berkeyakinan bahwa tidak terdapat penurunan nilai atas that there is no impairment on derivative receivables,
tagihan derivatif, sehingga tidak diperlukan pembentukan therefore no allowance for impairment losses was provided.
cadangan kerugian penurunan nilai.
- 74 -
Page 605
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
11. PENDAPATAN BUNGA YANG MASIH AKAN 11. ACCRUED INTEREST RECEIVABLES
DITERIMA
Rincian pendapatan bunga yang masih akan diterima adalah The details of accrued interest receivables are as follows:
sebagai berikut:
2025 2024
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Kredit yang diberikan 163.224 193.721 Loans
Efek-efek 99.033 56.372 Marketable securities
Penempatan pada Placement with Bank
Bank Indonesia dan Indonesia and other
bank lain 898 438 banks
Sub jumlah 263.155 250.531 Sub total
Dolar Amerika Serikat United States Dollar
Kredit yang diberikan 21.806 364 28.271 455 Loans
Efek-efek 508.612 8.481 121.900 1.962 Marketable securities
Penempatan pada Placement with Bank
Bank Indonesia dan Indonesia and other
bank lain 13.607 227 17.345 279 banks
Sub jumlah 9.072 2.696 Sub total
Dolar Singapura Singapore Dollar
Kredit yang diberikan 2.144 28 3.220 38 Loans
Sub jumlah 28 38 Sub total
Jumlah 272.255 253.265 Total
12. BIAYA DIBAYAR DI MUKA 12. PREPAID EXPENSES
Rincian biaya dibayar di muka adalah sebagai berikut: The details of prepaid expenses are as follows:
2025 2024
Sewa dan operasional 59.310 106.154 Rent and operational
Asuransi 50.167 - Insurance
Pemasaran 10.053 9.312 Marketing
Karyawan 5.274 1.070 Employee
Renovasi dan pemeliharaan gedung - 6.274 Renovation and maintenance building
Jumlah 124.804 122.810 Total
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Page 606
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN 13. LOANS
a. Berdasarkan jenis, mata uang dan pihak a. By type, currency and party
Rincian kredit yang diberikan berdasarkan jenis dan The details of loans based on type and party are as
pihak adalah sebagai berikut: follows:
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah Rupiah
Fixed loans 115.411 143.696 Fixed loans
Kredit pemilikan rumah 77.184 104.631 Housing ownership loans
Revolving loans 76.222 73.359 Revolving loans
Pinjaman rekening koran 9.990 5.128 Overdraft
278.807 326.814
Pihak ketiga Third parties
Rupiah Rupiah
Revolving loans 3.870.858 4.031.828 Revolving loans
Fixed loans 2.700.444 3.300.576 Fixed loans
Kredit pemilikan rumah dan apartemen 1.826.789 2.050.615 Housing and apartment ownership loans
Kredit sindikasi 499.318 255.432 Syndicated loans
Pinjaman rekening koran 347.888 200.083 Overdraft
Pinjaman karyawan 38.901 120.782 Employee loans
Kredit tanpa agunan 18.204 21.984 Unsecured loans
Kredit usaha rakyat 186 42.331 Micro community commercial loans
Kredit pemilikan mobil 125 165 Car loans
Kredit pemilikan kios 103.990 - Kiosk loans
9.406.703 10.023.796
Mata Uang Asing Foreign Currencies
Revolving loans 1.297 134.498 Revolving loans
Fixed loans 105.628 120.371 Fixed loans
106.925 254.869
Sub jumlah 9.513.628 10.278.665 Sub total
Jumlah kredit 9.792.435 10.605.479 Total loans
Cadangan kerugian penurunan nilai (315.665) (531.907) Allowance for impairment losses
Jumlah kredit – bersih 9.476.770 10.073.572 Total loans – net
Rincian kredit yang diberikan berdasarkan mata uang The details of loans based on currencies are as follows:
adalah sebagai berikut:
2025 2024
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Pihak berelasi Related parties
(Catatan 38) 278.807 326.814 (Note 38)
Pihak ketiga 9.406.703 10.023.796 Third parties
Sub jumlah 9.685.510 10.350.610 Sub total
- 76 -
Page 607
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
a. Berdasarkan jenis, mata uang dan pihak (lanjutan) a. By type, currency and party (continued)
Rincian kredit yang diberikan berdasarkan mata uang The details of loans based on currencies are as follows
adalah sebagai berikut (lanjutan): (continued):
2025 2024
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Mata Uang Asing Foreign Currencies
Pihak ketiga Third parties
Dolar Amerika
Serikat 5.856.385 97.655 15.032.009 241.941 United States Dollar
Dolar Singapura 714.994 9.270 1.091.425 12.928 Singapore Dollar
Sub jumlah 106.925 254.869 Sub total
Jumlah 9.792.435 10.605.479 Total
Cadangan kerugian Allowance for
penurunan nilai (315.665) (531.907) impairment losses
Jumlah kredit - bersih 9.476.770 10.073.572 Total loans – net
b. Berdasarkan sektor ekonomi b. By economic sector
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah Rupiah
Restoran dan hotel 55.142 67.012 Restaurant and hotel
Lain-lain 223.665 259.802 Others
Sub jumlah 278.807 326.814 Sub total
Pihak ketiga Third parties
Rupiah Rupiah
Industri 1.294.945 1.772.453 Industry
Perdagangan 894.729 585.946 Trading
Pertanian dan pertambangan 763.977 728.176 Agribusiness and mining
Restoran dan hotel 582.578 595.349 Restaurant and hotel
Konstruksi 341.092 327.040 Construction
Transportasi dan komunikasi 12.297 501.596 Transportation and communication
Jasa 1.836 5.317 Services
Lain-lain 5.515.249 5.507.919 Others
9.406.703 10.023.796
Mata Uang Asing Foreign Currencies
Industri 106.761 121.281 Industry
Perdagangan 164 10.739 Trading
Pertanian dan pertambangan - 122.504 Agribusiness and mining
Lain-lain - 345 Others
106.925 254.869
Sub jumlah 9.513.628 10.278.665 Sub total
Jumlah kredit 9.792.435 10.605.479 Total loans
Cadangan kerugian penurunan nilai (315.665) (531.907) Allowance for impairment losses
Jumlah kredit – bersih 9.476.770 10.073.572 Total loans – net
Pada tanggal 31 Desember 2025 dan 2024, persentase kredit As of December 31, 2025 and 2024, percentage of
yang diberikan kepada usaha mikro, kecil dan menengah loans were granted to micro, small and medium
masing-masing sebesar 3,77% dan 3,39%. business was, 3.77% and 3.39%, respectively.
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Page 608
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
c. Berdasarkan jangka waktu periode perjanjian kredit c. By term of the loan agreement
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah Rupiah
Kurang dari 1 tahun 278.807 326.814 Less than 1 year
Sub jumlah 278.807 326.814 Sub total
Pihak ketiga Third parties
Rupiah Rupiah
Kurang dari 1 tahun 3.196.510 3.031.555 Less than 1 year
1 sampai dengan 2 tahun 718.704 616.741 1 to 2 years
2 sampai dengan 5 tahun 1.173.640 1.178.512 2 to 5 years
Lebih dari 5 tahun 4.317.849 5.196.988 More than 5 years
9.406.703 10.023.796
Mata Uang Asing Foreign Currencies
Kurang dari 1 tahun 1.297 11.993 Less than 1 year
1 sampai dengan 2 tahun - 122.504 1 to 2 years
2 sampai dengan 5 tahun 105.070 - 2 to 5 years
Lebih dari 5 tahun 558 120.372 More than 5 years
106.925 254.869
Sub jumlah 9.513.628 10.278.665 Sub total
Jumlah kredit 9.792.435 10.605.479 Total loans
Cadangan kerugian penurunan nilai (315.665) (531.907) Allowance for impairment losses
Jumlah kredit - bersih 9.476.770 10.073.572 Total loans – net
d. Berdasarkan sisa umur sampai dengan jatuh tempo d. By maturity term
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Rupiah Rupiah
Kurang dari 1 tahun 278.807 326.814 Less than 1 year
Sub jumlah 278.807 326.814 Sub total
Pihak ketiga Third parties
Rupiah Rupiah
Kurang dari 1 tahun 4.261.013 3.806.476 Less than 1 year
1 sampai dengan 2 tahun 450.901 819.610 1 to 2 years
2 sampai dengan 5 tahun 1.793.954 2.214.455 2 to 5 years
Lebih dari 5 tahun 2.900.835 3.183.255 More than 5 years
9.406.703 10.023.796
Mata Uang Asing Foreign Currencies
Kurang dari 1 tahun 1.297 134.841 Less than 1 year
1 sampai dengan 2 tahun 8.712 119.397 1 to 2 years
2 sampai dengan 5 tahun 96.916 631 2 to 5 years
Lebih dari 5 tahun - - More than 5 years
106.925 254.869
Sub jumlah 9.513.628 10.278.665 Sub total
Jumlah kredit 9.792.435 10.605.479 Total loans
Cadangan kerugian penurunan nilai (315.665) (531.907) Allowance for impairment losses
Jumlah kredit – bersih 9.476.770 10.073.572 Total loans – net
- 78 -
Page 609
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
e. Berdasarkan klasifikasi individual dan kolektif e. By individual and collective classification
2025 2024
Cadangan Cadangan
kerugian kerugian
penurunan penurunan
nilai/ nilai/
Allowance for Allowance for
Pokok/ impairment Pokok/ impairment
Principal losses Principal losses
Rupiah Rupiah
Kolektif 7.054.842 90.694 7.271.507 80.374 Collective
Individual 2.630.668 223.531 3.079.103 450.067 Individual
Sub jumlah 9.685.510 314.225 10.350.610 530.441 Sub total
Mata Uang Asing Foreign Currencies
Kolektif 106.925 1.440 132.363 733 Collective
Individual - - 122.506 733 Individual
Sub jumlah 106.925 1.440 254.869 1.466 Sub total
Jumlah 9.792.435 315.665 10.605.479 531.907 Total
f. Berdasarkan klasifikasi kolektibilitas f. By collectibility classification
Kolektabilitas kredit sesuai dengan peraturan OJK The Collectibility loans in accordance with the OJK
diungkapkan pada Catatan 45. regulation are disclosed in Note 45.
g. Kredit yang direstrukturisasi g. Restructured loans
Kredit yang direstrukturisasi sesuai dengan peraturan Restructured loans in accordance with the OJK
OJK diungkapkan pada Catatan 45. regulation are disclosed in Note 45.
h. Cadangan kerugian penurunan nilai h. Allowance for impairment losses
Perubahan cadangan kerugian penurunan nilai untuk The changes of allowance for impairment losses of loans
kredit yang diberikan untuk kelompok individual dan to individual and collective Banks are as follows:
kolektif adalah sebagai berikut:
2025 2024
Individual/ Kolektif/ Individual/ Kolektif/
Individual Collective Individual Collective
Rupiah Rupiah
Saldo awal tahun 450.067 80.374 406.169 99.385 Balance at beginning of year
Penyisihan (pemulihan) Provision for (reversal of)
kerugian penurunan nilai (103.149) 10.320 57.683 (18.686) impairment losses
Penghapusbukuan kredit (123.387) - (13.785) (325) Writen-off loans
Saldo akhir tahun 223.531 90.694 450.067 80.374 Balance at end of year
Mata Uang Asing Foreign Currencies
Saldo awal tahun 733 734 - 5.082 Balance at beginning of year
Penyisihan (pemulihan) Provision for (reversal of)
kerugian penurunan nilai (733) 665 733 (4.292) impairment losses
Penyesuaian selisih kurs 41 - (57) Exchange rate adjustment
Saldo akhir tahun - 1.440 733 733 Balance at end of year
Jumlah 223.531 92.134 450.800 81.107 Total
Pada tanggal 31 Desember 2025 dan 2024, manajemen As of December 31, 2025 and 2024, management
berkeyakinan bahwa cadangan kerugian penurunan nilai believes that the allowance for impairment losses is
yang dibentuk adalah cukup untuk menutupi adequate to cover possible losses from uncollectible
kemungkinan kerugian yang timbul akibat tidak loans.
tertagihnya kredit yang diberikan.
- 79 -
Page 610
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
13. KREDIT YANG DIBERIKAN (lanjutan) 13. LOANS (continued)
i. Kredit bermasalah i. Non-performing loans
Kredit bermasalah sesuai dengan peraturan OJK The non-performing loans in accordance with the OJK
diungkapkan pada Catatan 45. regulation are disclosed in Note 45.
j. Kredit yang dihapusbukukan j. Writen-off loans
Kredit yang telah dihapusbukukan dicatat sebagai kredit The loans written off are recorded as extra-comptable
ekstra-komtabel di dalam rekening administratif. in the administrative account.
k. Tingkat suku bunga rata-rata per tahun adalah sebagai k. The average interest rates per annum are as follows:
berikut:
2025 2024
Rupiah Rupiah
Kredit tanpa agunan 29,92% 28,37% Unsecured loans
Kredit pemilikan mobil 24,68% 24,68% Car loans
Revolving loans 12,23% 11,78% Revolving loans
Kredit pemilikan kios 8,90% 8,36% Kiosk loans
Pinjaman rekening koran 11,21% 11,14% Overdraft
Fixed loans 8,65% 8,92% Fixed loans
Kredit usaha rakyat 6,00% 30,00% Micro community commercial loans
Pinjaman karyawan 8,71% 6,05% Employee loans
Kredit sindikasi 8,13% 7,88% Syndicated loans
Kredit pemilikan rumah dan Housing and apartment ownership
apartemen 5,28% 5,29% loans
Mata Uang Asing Foreign Currencies
Revolving loans 6,50% 5,44% Revolving loans
Fixed loans 5,25% 5,94% Fixed loans
l. Informasi penting lainnya l. Other important informations
Informasi penting lainnya diungkapkan pada Other important information is disclosed in Note 45.
Catatan 45.
14. TAGIHAN DAN LIABILITAS AKSEPTASI 14. ACCEPTANCE RECEIVABLES AND LIABILITIES
a. Berdasarkan jenis dan mata uang a. By type and currency
2025 2024
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Tagihan akseptasi Acceptance receivables
Pihak ketiga Third parties
Rupiah Rupiah
Surat Kredit Domestic
Berdokumen Dalam Documentary
Negeri (SKBDN) - 166.682 Letter of Credit
Sub jumlah - 166.682 Sub total
Cadangan kerugian Allowance for
penurunan nilai - (657) impairment losses
Jumlah – bersih - 166.025 Total – net
- 80 -
Page 611
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
14. TAGIHAN DAN LIABILITAS AKSEPTASI (lanjutan) 14. ACCEPTANCE RECEIVABLES AND LIABILITIES
(continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
2025 2024
Jumlah Jumlah
nosional mata nosional mata
uang asing uang asing
(angka penuh)/ (angka penuh)/
Notional Notional
amount of Ekuivalen amount of Ekuivalen
foreign rupiah/ foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Liabilitas akseptasi Acceptance liabilities
Pihak ketiga Third parties
Rupiah Rupiah
Surat Kredit
Berdokumen Dalam Domestic Documentary
Negeri (SKBDN) - 166.682 Letter of Credit
Jumlah - 166.682 Total
b. Berdasarkan counterparty b. By counterparty
2025 2024
Bukan bank - pihak ketiga Non banks - third parties
Rupiah - 166.682 Rupiah
Jumlah - 166.682 Total
Cadangan kerugian penurunan nilai - (657) Allowance for impairment losses
Jumlah – bersih - 166.025 Total - net
c. Berdasarkan sisa umur sampai dengan jatuh tempo c. Based on remaining period until maturity
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
3 sampai dengan 6 bulan - 166.682 3 to 6 months
Sub jumlah - 166.682 Sub total
Cadangan kerugian penurunan nilai - (657) Allowance for impairment losses
Jumlah – bersih - 166.025 Total - net
Bank melakukan penilaian atas penurunan nilai tagihan The Bank assesses the impairment of acceptance
akseptasi secara kolektif dengan menggunakan bukti receivables collective by using objective evidences of
objektif penurunan nilai. impairment.
Manajemen berkeyakinan bahwa jumlah cadangan Management believes that the allowance for impairment
kerugian penurunan nilai yang dibentuk cukup untuk losses is adequate to cover possible losses on
menutupi kemungkinan kerugian atas tidak tertagihnya uncollectible acceptance receivables.
tagihan akseptasi.
- 81 -
Page 612
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
15. PENYERTAAN SAHAM 15. INVESTMENT IN SHARES OF STOCK
Bank memiliki penyertaan saham yang menggunakan metode The Bank has investment in shares of stock in the following
biaya perolehan pada perusahaan sebagai berikut: companies that are accounted for under cost method:
Persentase
kepemilikan/
Percentage of
Nama Perusahaan/ Jenis usaha/ ownership
Company name Type of business 2025 dan/ and 2024 2025 dan/ and 2024
PT Aplikanusa Lintasarta Jasa komunikasi data dan 0,27% 6
internet/ Internet and data
communication services
Jumlah/ Total 6
Bank melakukan penilaian atas penurunan nilai penyertaan The Bank assesses the impairment of investment in shares of
saham secara individual dengan menggunakan bukti objektif stock individually by using objective evidences of impairment.
penurunan nilai.
Pada tanggal 31 Desember 2025 dan 2024, manajemen As of December 31, 2025 and 2024, management believes that
berkeyakinan bahwa tidak terdapat penurunan nilai atas there is no impairment on investment in shares of stock,
penyertaan saham sehingga tidak diperlukan pembentukan therefore no allowance for impairment losses is provided.
cadangan kerugian penurunan nilai.
16. ASET TETAP 16. FIXED ASSETS
Aset tetap terdiri dari: Fixed assets consist of:
2025 2024
Kepemilikan langsung 2.102.889 2.080.159 Direct ownership
Aset hak-guna 47.441 43.217 Right-of-use assets
Jumlah 2.150.330 2.123.376 Total
1 Januari/ 31 Desember/
January 1, Penambahan/ Pengurangan/ Revaluasi/ December 31,
2025 Additions Deductions Revaluation 2025
Biaya Perolehan Acquisition Cost
Kepemilikan langsung: Direct ownership:
Hak atas tanah 1.948.753 - - 16.660 1.965.413 Land rights
Inventaris kantor 47.443 6.591 (1.559) - 52.475 Office equipment
Bangunan 109.801 31.485 (39.494) 2.632 104.424 Buildings
Instalasi 9.046 4 (1.030) - 8.020 Installation
2.115.043 38.080 (42.083) 19.292 2.130.332
Aset dalam penyelesaian 750 6.975 (750) - 6.975 Assets in progress
Aset hak-guna: Right-of-use assets:
Bangunan 262.475 41.413 - - 303.888 Buildings
Jumlah 2.378.268 86.468 (42.833) 19.292 2.441.195 Total
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung: Direct ownership:
Inventaris kantor 23.409 9.795 (1.718) - 31.486 Office equipment
Bangunan 9.715 15.789 (11.601) (13.504) 399 Buildings
Instalasi 2.510 3.441 (3.418) - 2.533 Installation
Aset hak-guna Right-of-use assets
Bangunan 219.258 37.189 - - 256.447 Buildings
Jumlah 254.892 66.214 (16.737) (13.504) 290.865 Total
Nilai buku 2.123.376 2.150.330 Book value
- 82 -
Page 613
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 1, 2024 Additions Deductions December 31, 2024
Biaya Perolehan Acquisition Cost
Kepemilikan langsung: Direct ownership:
Hak atas tanah 1.948.753 - - 1.948.753 Land rights
Inventaris kantor 75.528 17.349 (45.434) 47.443 Office equipment
Bangunan 105.310 4.491 - 109.801 Buildings
Instalasi 6.137 3.117 (208) 9.046 Installation
2.135.728 24.957 (45.642) 2.115.043
Aset dalam penyelesaian 4.733 750 (4.733) 750 Assets in progress
Aset hak-guna: Right-of-use assets:
Bangunan 216.516 45.959 - 262.475 Buildings
Jumlah 2.356.977 71.666 (50.375) 2.378.268 Total
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung: Direct ownership:
Inventaris kantor 53.824 14.101 (44.516) 23.409 Office equipment
Bangunan - 9.715 - 9.715 Buildings
Instalasi 2.110 541 (141) 2.510 Installation
Aset hak-guna Right-of-use assets
Bangunan 173.246 46.012 - 219.258 Buildings
Jumlah 229.180 70.369 (44.657) 254.892 Total
Nilai buku 2.127.797 2.123.376 Book value
Pada tanggal 31 Desember 2025, hak atas tanah dan bangunan On December 31, 2025, land and building rights are recorded
dicatat berdasarkan nilai revaluasi yang telah direviu oleh based on the revaluation value which has been reviewed by
manajemen dan didukung oleh laporan penilai independen management and supported by the report of an external
eksternal, KJPP Sugianto Prasodjo & Rekan, berdasarkan independent appraiser, KJPP Sugianto Prasodjo & Partners,
laporan No. 00169/2.0131-00/PI/07/0576/1/I/2026 tanggal based on report No. 00169/2.0131-00/PI/07/0576/1/I/2026
29 Januari 2026 Pendekatan penilaian yang digunakan adalah dated January 29, 2026 The valuation approach used is the
pendekatan pasar, pendapatan, dan biaya. Penilaian ini market, income and cost approach. This assessment is guided
berpedoman pada Peraturan Otoritas Jasa Keuangan (OJK) by the Financial Services Authority (OJK) Capital Markets
Pasar Modal No. 28/POJK.04/2021 Tanggal 28 Desember Regulation No. 28/POJK.04/2021 December 28, 2021, SOJK
2021, SOJK No. 33/SEOJK.04/2021 Tanggal 31 Desember No. 33/SEOJK.04/2021 Dated December 31, 2021 and the
2021 dan Kode Etik Penilai Indonesia (KEPI) & Standar Indonesian Appraiser Code of Ethics (KEPI) & Indonesian
Penilaian Indonesia (SPI) Edisi VII – 2018. Appraisal Standards (SPI) Edition VII – 2018.
Selisih antara nilai buku sebelum revaluasi aset tetap dengan The difference between the book value before revaluation of
nilai wajar aset tetap setelah revaluasi pada tanggal fixed assets and the fair value of fixed assets after revaluation
31 Desember 2025 adalah sebagai berikut: on December 31, 2025 is as follows:
2025
Nilai buku sebelum
revaluasi/Book
value before Nilai wajar/ Surplus revaluasi/
Aset tetap revaluation Fair value Surplus revaluation Fixed assets
Hak atas tanah 1.948.753 1.965.413 16.660 Land rights
Bangunan 87.410 103.546 16.136 Buildings
Jumlah 2.036.163 2.068.959 32.796 Total
Nilai wajar hak atas tanah dan bangunan berdasarkan hierarki The fair values of land rights and buildings based on fair
nilai wajar pada tanggal 31 Desember 2025 adalah sebagai value hierarchy are as of December 31, 2025 follows:
berikut:
2025
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
Pengukuran nilai wajar reguler Regular fair value measurement
Hak atas tanah - 1.965.413 - 1.965.413 Land rights
Bangunan - 103.546 - 103.546 Buildings
Jumlah - 2.068.959 - 2.068.959 Total
- 83 -
Page 614
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
16. ASET TETAP (lanjutan) 16. FIXED ASSETS (continued)
Kenaikan nilai tercatat yang timbul dari revaluasi dicatat The increase in the carrying amount arising from the
sebagai “Surplus Revaluasi Aset Tetap”, dan disajikan dalam revaluation are recorded as “Surplus Revaluation of Fixed
penghasilan komprehensif lain pada tanggal Assets”, and is presented in other comprehensive income as
31 Desember 2025 sebesar Rp32.796. of December 31, 2025 amounted to Rp32,796.
Penyusutan yang dibebankan pada beban umum dan Depreciation charged to general and administrative expenses
administrasi adalah sebesar Rp66.214 dan Rp70.369 masing- amounted Rp66,214 and Rp70,369 for the years ended
masing untuk tahun yang berakhir pada tanggal-tanggal December 31, 2025 and 2024, respectively (Note 34).
31 Desember 2025 dan 2024 (Catatan 34).
Rincian laba penjualan aset tetap adalah sebagai berikut: The details of gain on sale of fixed assets are as follows:
2025 2024
Hasil penjualan aset tetap 564 5.929 Proceed from sale of fixed assets
Nilai buku (13) (5.718) Book value
Laba penjualan aset tetap (Catatan 36) 551 211 Gain on sale of fixed assets (Note 36)
Pada tanggal 1 Desember 1993, Bank menandatangani On December 1, 1993, the Bank entered into a Cooperation
Perjanjian Kerja Sama Pendirian Gedung dengan Agreement of Office Tower Establishment with
PT Buanagraha Arthaprima, pihak berelasi, PT Buanagraha Arthaprima, affiliate, No.098/XII/BOT/93,
No.098/XII/BOT/93 yang telah diubah dengan Addendum I which is amended by Addendum I dated January 18,1994, to
tanggal 18 Januari 1994, untuk mengadakan kerjasama jointly build the office tower in the Bank’s land rights at Jalan
pembangunan gedung di atas tanah milik Bank di Jalan Jenderal Sudirman Kav. 52-53, South Jakarta. The method of
Jenderal Sudirman Kav. 52-53, Jakarta Selatan. Metode this agreement is BOT (Build, Operate and Transfer) for 40
perjanjian tersebut adalah BOT (Build, Operate and Transfer/ years. At the end of the contract, the building and operation
Bangun, Kelola dan Serah) selama 40 tahun. Setelah masa will be returned to the Bank (Note 38).
tersebut berlalu maka gedung dan pengelolaannya akan
dikembalikan kepada Bank (Catatan 38).
Pada tanggal 31 Desember 2025 dan 2024, aset tetap, kecuali As of December 31, 2025 and 2024, fixed assets, except land
hak atas tanah, diasuransikan terhadap risiko kebakaran, rights, have already insured to cover any possible losses
pencurian dan risiko lainnya kepada PT Artha Graha General caused by fire, theft and other risks to PT Artha Graha
Insurance (pihak ketiga) dengan nilai pertanggungan General Insurance (third party) with a total sum insured
seluruhnya masing-masing sebesar Rp143.600 dan amounting to Rp143,600 and Rp268,932, respectively.
Rp268.932. Manajemen berkeyakinan bahwa nilai Management believes that the sum insured is adequate to
pertanggungan tersebut cukup untuk menutupi kemungkinan cover possible losses on such risks.
kerugian atas risiko tersebut.
Jumlah biaya perolehan atas aset tetap yang telah disusutkan Total acquisition cost of fixed assets that have been fully
penuh namun masih digunakan pada tanggal 31 Desember depreciated but are still in use as of December 31, 2025 and
2025 dan 2024 masing-masing sebesar Rp203.386 dan 2024 amounted to Rp203,386 and Rp166,033, respectively.
Rp166.033.
Pada tanggal 31 Desember 2025 dan 2024, tidak ada aset As of December 31, 2025 and 2024, there are no fixed assets
tetap yang dipakai sementara atau dihentikan dari used temporarily or retired from active use and not classified
penggunaan aktif dan tidak diklasifikasikan sebagai nilai as fair value through other comprehensive income.
wajar melalui komprehensif lain.
Pada tanggal-tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no contractual
terdapat komitmen kontraktual dalam perolehan aset tetap. commitment in acquisition of fixed assets.
Pada tanggal 31 Desember 2025 dan 2024, Bank melakukan As of December 31, 2025 and 2024, the Bank undertakes a
peninjauan kembali atas umur manfaat, metode penyusutan review of its useful life, depreciation method and residual
dan nilai residu aset tetap dan menyimpulkan bahwa tidak values of fixed assets and concluded that there was no change
terdapat perubahan atas metode dan asumsi tersebut. in the methods and assumptions.
Berdasarkan penelaahan manajemen, tidak terdapat kejadian Based on management’s assessment, there are no events or
atau perubahan keadaan yang mengindikasikan adanya changes in circumstances indicate an impairment of fixed
penurunan nilai aset tetap pada tanggal 31 Desember 2025 assets as of December 31, 2025 and 2024.
dan 2024.
- 84 -
Page 615
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
17. ASET TAKBERWUJUD 17. INTANGIBLE ASSETS
Rincian aset takberwujud adalah sebagai berikut: The details of intangible asset is as follows:
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 1, 2025 Additions Deductions December 31, 2025
Biaya Perolehan: Acquisition Cost:
Perangkat lunak 101.845 20.060 (76.505) 45.400 Software
Aset dalam
penyelesaian 4.883 13.523 (12.436) 5.970 Assets in progress
Jumlah 106.728 33.583 (88.941) 51.370 Total
Amortisasi: Amortization:
Perangkat lunak 81.241 16.212 (76.699) 20.754 Software
Jumlah 81.241 16.212 (76.699) 20.754 Total
Nilai buku 25.487 30.616 Book value
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 1, 2024 Additions Deductions December 31, 2024
Biaya Perolehan: Acquisition Cost:
Perangkat lunak 92.838 9.007 - 101.845 Software
Aset dalam
penyelesaian 4.357 4.882 (4.356) 4.883 Assets in progress
Jumlah 97.195 13.889 (4.356) 106.728 Total
Amortisasi: Amortization:
Perangkat lunak 65.322 15.919 - 81.241 Software
Jumlah 65.322 15.919 - 81.241 Total
Nilai buku 31.873 25.487 Book value
Amortisasi yang dibebankan pada beban umum dan Amortization charged to general and administrative expenses
administrasi adalah sebesar Rp16.212 dan Rp15.919 untuk amounted to Rp16,212 and Rp15,919 for the year ended
tahun yang berakhir pada tanggal 31 Desember 2025 dan December 31, 2025 dan 2024 (Note 34).
2024 (Catatan 34).
Berdasarkan penelaahan manajemen, tidak terdapat kejadian Based on management’s assessment, there are no events or
atau perubahan keadaan yang mengindikasikan adanya changes in circumstances indicate an impairment of
penurunan nilai aset takberwujud pada tanggal 31 Desember intangible asset as of December 31, 2025 and 2024.
2025 dan 2024.
18. AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- 18. FORECLOSED ASSETS AND OTHER ASSETS
LAIN
Agunan yang diambil alih Foreclosed assets
Rincian agunan yang diambil alih adalah sebagai berikut: The details of foreclosed assets are as follows:
2025 2024
Saldo awal tahun 1.175.042 1.263.459 Balance at beginning of year
Penambahan 161.574 - Addition
Pengurangan (44.605) (88.417) Less
Saldo akhir tahun 1.292.011 1.175.042 Balance at end of year
Cadangan kerugian penurunan nilai (940.424) (366.159) Allowance for impairment losses
Jumlah – bersih 351.587 808.883 Total – net
- 85 -
Page 616
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
18. AGUNAN YANG DIAMBIL ALIH DAN ASET LAIN- 18. FORECLOSED ASSETS AND OTHER ASSETS
LAIN (lanjutan) (continued)
Perubahan cadangan kerugian penurunan nilai atas agunan The changes of impairment losses on foreclosed assets are as
yang diambil alih adalah sebagai berikut: follows:
2025 2024
Saldo awal tahun 366.159 327.349 Balance at beginning of year
Penyisihan tahun berjalan (Catatan 35) 580.493 38.810 Provision during the year (Note 35)
Pemulihan tahun berjalan (Catatan 35) (5.292) - Recovery during the year (Note 35)
Hapus buku (936) - Written-off
Saldo akhir tahun 940.424 366.159 Balance at end of year
Bank melakukan penilaian atas penurunan nilai agunan yang The Bank assesses the impairment of foreclosed assets
diambil alih secara individual dengan menggunakan bukti individually by using objective evidences of impairment.
objektif penurunan nilai.
Manajemen berkeyakinan bahwa jumlah cadangan kerugian Management believes that allowance for impairment losses of
penurunan nilai untuk agunan yang diambil alih pada tanggal foreclosed assets as of December 31, 2025 and 2024 is
31 Desember 2025 dan 2024 adalah cukup untuk menutupi adequate to cover possible losses.
kerugian yang mungkin terjadi.
Aset lain-lain Other assets
2025 2024
Tagihan transaksi QRIS 163.548 142.537 Charges to QRIS transactions
Tagihan terkait dengan transaksi ATM 49.917 4.117 Charges related to ATM transactions
Uang muka sewa gedung kantor 11.430 - Advances for office rent
Persediaan barang cetakan dan alat tulis
kantor 10.349 11.037 Printing items and stationery
Tagihan administrasi kredit 7.421 7.493 Loan administration charges
Setoran jaminan 5.697 10.248 Guarantee deposits
Lain-lain 61.939 182.334 Others
Jumlah 310.301 357.766 Total
Bank melakukan penilaian atas penurunan nilai aset lain-lain The Bank assesses the impairment of other assets individually
secara individual dengan menggunakan bukti objektif by using objective evidences of impairment.
penurunan nilai.
Pada tanggal 31 Desember 2025 dan 2024, manajemen As of December 31, 2025 and 2024, management believes that
berkeyakinan bahwa tidak terdapat penurunan nilai atas aset there is no impairment on other assets, therefore no
lain-lain sehingga tidak diperlukan pembentukan cadangan allowance for impairment losses is provided.
kerugian penurunan nilai.
- 86 -
Page 617
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
19. LIABILITAS SEGERA 19. OBLIGATIONS DUE IMMEDIATELY
Rincian liabilitas segera adalah sebagai berikut: The details of obligation due immediately are as follows:
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
Titipan pengiriman uang dan setoran Safe keeping remittance and deposits
kliring 59.216 1.444 clearing
Liabilitas sehubungan dengan ATM 55.027 61.195 Liability related to ATM
Liabilitas kepada notaris dan penilai Liability to the notary and independent
independen 6.948 2.084 valuers
Liabilitas kepada Perusahaan asuransi 5.358 1.334 Liability to insurance Companies
Klaim yang belum diselesaikan 587 2.607 Unfinished claim
Titipan setoran 575 373 Repayment deposits
Lain-lain 110.831 45.590 Others
Sub jumlah 238.542 114.627 Sub total
Mata Uang Asing Foreign Currency
Titipan pengiriman uang dan setoran Safe keeping remittance and deposits
kliring 1.000 - Clearing
Titipan setoran 24 - Repayment deposits
Lain-lain 1.006 994 Others
Sub jumlah 2.030 994 Sub total
Jumlah 240.572 115.621 Total
Liabilitas sehubungan dengan ATM merupakan liabilitas Liability related to ATM represents liability related to the use
sehubungan dengan pemakaian ATM jaringan ALTO dan of ALTO and Prima ATM networks.
Prima.
Titipan setoran merupakan titipan setoran nasabah yang Repayment deposits represent deposits of customers that have
belum diselesaikan. not been resolved.
20. SIMPANAN NASABAH 20. DEPOSITS FROM CUSTOMER
Rincian simpanan nasabah adalah sebagai berikut: The details of customer deposits are as follows:
2025 2024
Pihak berelasi (Catatan 38) Related parties (Note 38)
Giro 598.084 420.054 Demand deposits
Tabungan 46.534 38.911 Savings deposits
Deposito berjangka 820.782 720.899 Time deposits
Jumlah pihak berelasi 1.465.400 1.179.864 Total related parties
Pihak ketiga Third parties
Giro 6.029.702 6.097.587 Demand deposits
Tabungan 1.865.083 1.795.594 Savings deposits
Deposito berjangka 13.292.329 14.817.728 Time deposits
Jumlah pihak ketiga 21.187.114 22.710.909 Total third parties
Jumlah 22.652.514 23.890.773 Total
- 87 -
Page 618
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
20. SIMPANAN NASABAH (lanjutan) 20. DEPOSITS FROM CUSTOMER (continued)
a. Giro a. Demand Deposits
2025 2024
Jumlah nosional mata Jumlah nosional mata
uang asing uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount of rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Pihak berelasi Related parties
(Catatan 38) (Note 38)
Rupiah 547.683 390.598 Rupiah
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat 2.700.281 45.027 1.507.959 24.271 Dollar
Dolar Australia 169 2 200 2 Australian Dollar
Dolar Singapura 413.540 5.362 437.584 5.183 Singapore Dollar
Euro Eropa 492 10 - - European Euro
Sub jumlah 598.084 420.054 Sub total
Pihak ketiga Third parties
Rupiah 5.461.999 5.727.974 Rupiah
Mata uang asing Foreign currency
Dolar Amerika United States
Serikat 30.209.254 503.739 21.303.364 342.878 Dollar
Yuan China 4.975.646 11.867 8.175.538 17.974 Chinese Yuan
Dolar Singapura 641.863 8.322 732.974 8.682 Singapore Dollar
Dolar Australia 399.984 4.461 - - Australian Dollar
Euro Eropa 2.008.515 39.310 4.450 75 European Euro
Yen Jepang 35.030 4 42.030 4 Japanese Yen
Sub jumlah 6.029.702 6.097.587 Sub total
Jumlah 6.627.786 6.517.641 Total
Pada tanggal 31 Desember 2025 dan 2024, tidak As of December 31, 2025 and 2024, there are no demand
terdapat giro yang dijadikan jaminan tunai atas kredit deposits used as cash collateral for loans granted.
yang diberikan.
b. Tabungan b. Savings Deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2025 2024
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount of rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Pihak berelasi Related parties
(Catatan 38) (Note 38)
Rupiah 46.534 38.911 Rupiah
Pihak ketiga Third parties
Rupiah 1.865.083 1.795.594 Rupiah
Jumlah 1.911.617 1.834.505 Total
- 88 -
Page 619
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
20. SIMPANAN NASABAH (lanjutan) 20. DEPOSITS FROM CUSTOMER (continued)
b. Tabungan (lanjutan) b. Savings Deposits (continued)
ii. Berdasarkan jenis ii. By type
2025 2024
Tabungan Artha 982.496 1.036.242 Artha savings
Tabungan Artha Hold Dana 323.516 180.169 Artha Hold Dana savings
Tabungan Wira 289.926 306.070 Wira savings
Tabungan Artha Payroll 233.429 235.444 Artha Payroll savings
Tabungan Artha Setoran Bulanan 44.004 35.312 Artha Setoran Bulanan savings
Tabungan Prega Prestasi 15.831 17.612 Prega Prestasi savings
Tabunganku 9.236 9.500 Tabunganku
Tabungan Pintar 4.581 6.465 Pintar savings
Tabungan Artha Mitra 4.481 4.521 Artha Mitra Savings
Tabungan Icon 3.095 1.621 Icon savings
Tabungan Simpanan Pelajar 506 483 Student savings
Tabungan Prega Edusave 329 800 Prega Edusave savings
Tabungan Artha KUR 178 139 Artha KUR savings
Tabungan Basic Saving Account 9 21 Basic Savings Account savings
Tabungan Prestasi Gemilang - 106 Prestasi gemilang savings
Jumlah 1.911.617 1.834.505 Total
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of December 31, 2025 and 2024, there are no savings
tabungan yang dijadikan jaminan tunai atas kredit yang deposits used as cash collateral for loans granted.
diberikan.
c. Deposito Berjangka c. Time Deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2025 2024
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ Ekuivalen (angka penuh)/ Ekuivalen
Notional amount of rupiah/ Notional amount of rupiah/
foreign currency Equivalent foreign currency Equivalent
(full amount) rupiah (full amount) rupiah
Pihak berelasi Related parties
(Catatan 38) (Note 38)
Rupiah 583.449 630.149 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 14.231.181 237.305 5.636.805 90.724 United States Dollar
Dolar Singapura 2.194 28 2.185 26 Singapore Dollar
Sub jumlah 820.782 720.899 Sub total
Pihak ketiga Third parties
Rupiah 12.199.111 13.478.277 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 64.875.552 1.081.800 82.448.582 1.327.010 United States Dollar
Dolar Singapura 880.679 11.418 1.050.329 12.441 Singapore Dollar
Sub jumlah 13.292.329 14.817.728 Sub total
Jumlah 14.113.111 15.538.627 Total
- 89 -
Page 620
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
20. SIMPANAN NASABAH (lanjutan) 20. DEPOSITS FROM CUSTOMER (continued)
c. Deposito Berjangka (lanjutan) c. Time Deposits (continued)
ii. Berdasarkan periode deposito berjangka ii. By time deposits period
2025 2024
Rupiah Rupiah
1 bulan 8.288.042 9.338.056 1 month
3 bulan 1.428.600 2.971.299 3 months
6 bulan 2.846.265 1.079.477 6 months
12 bulan 219.653 719.594 12 months
Sub jumlah 12.782.560 14.108.426 Sub total
Mata Uang Asing Foreign Currencies
1 bulan 1.154.714 865.570 1 month
3 bulan 102.187 499.896 3 months
6 bulan 50.589 55.585 6 months
12 bulan 23.061 9.150 12 months
Sub jumlah 1.330.551 1.430.201 Sub total
Jumlah 14.113.111 15.538.627 Total
iii. Berdasarkan sisa umur sampai dengan jatuh tempo iii. By currency and party
2025 2024
Rupiah Rupiah
Kurang dari 1 bulan 9.305.347 10.612.163 Less than 1 month
1 sampai dengan 3 bulan 2.729.960 2.525.912 1 up to 3 months
3 sampai dengan 6 bulan 619.470 265.171 3 up to 6 months
6 sampai dengan 12 bulan 127.783 705.180 6 up to 12 months
Jumlah Rupiah 12.782.560 14.108.426 Total Rupiah
Mata Uang Asing Foreign Currencies
Kurang dari 1 bulan 1.169.045 1.273.856 Less than 1 month
1 sampai dengan 3 bulan 120.796 117.361 1 up to 3 months
3 sampai dengan 6 bulan 27.098 33.474 3 up to 6 months
6 sampai dengan 12 bulan 13.612 5.510 6 up to 12 months
Jumlah Mata Uang Asing 1.330.551 1.430.201 Total Foreign Currency
Jumlah 14.113.111 15.538.627 Total
Pada tanggal 31 Desember 2025 dan 2024, deposito As of December 31, 2025 and 2024, time deposits used
berjangka yang dijadikan sebagai jaminan tunai atas kredit as cash collateral for loan granted are as follows:
yang diberikan adalah sebagai berikut:
2025 2024
Pihak ketiga 588.243 167.865 Third parties
Jumlah (Catatan 13l) 588.243 167.865 Total (Note 13l)
Tingkat suku bunga rata-rata per tahun adalah sebagai The average interest rates per annum are as follows:
berikut:
2025 2024
Rupiah Rupiah
Giro 0,92% 0,96% Demand deposits
Tabungan 0,54% 0,72% Savings deposits
Deposito berjangka 5,26% 3,34% Time deposits
Mata Uang Asing Foreign Currencies
Giro 0,04% 0,02% Demand deposits
Deposito berjangka 2,22% 3,49% Time deposits
- 90 -
Page 621
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
21. SIMPANAN DARI BANK LAIN 21. DEPOSITS FROM OTHER BANKS
Rincian simpanan dari bank lain adalah sebagai berikut: The details of deposits from other banks are as follows:
2025 2024
Rupiah Rupiah
Deposito berjangka 80.016 95.150 Time deposits
Giro 65.428 97.304 Demand deposits
Tabungan 2.320 - Savings
Interbank Call Money - 200.000 Interbank Call Money
Deposito on call - 60.000 Deposito on call
Jumlah 147.764 452.454 Total
a. Deposito berjangka a. Time deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2025 2024
Rupiah Rupiah
Pihak ketiga 80.016 95.150 Third parties
ii. Berdasarkan jangka waktu ii. By maturity
2025 2024
Rupiah Rupiah
1 bulan 80.016 95.150 1 month
iii. Berdasarkan sisa umur sampai dengan jatuh tempo iii. Based on remaining period until maturity
2025 2024
Rupiah Rupiah
Kurang dari 1 bulan 80.016 95.150 Less than 1 month
b. Giro b. Demand Deposits
i. Berdasarkan mata uang dan pihak i. By currency and party
2025 2024
Rupiah Rupiah
Pihak ketiga 65.428 97.304 Third parties
c. Tabungan c. Savings
i. Berdasarkan mata uang dan pihak i. By currency and party
2025 2024
Rupiah Rupiah
Pihak ketiga 2.320 - Third parties
d. Interbank Call Money d. Interbank Call Money
i. Berdasarkan mata uang dan pihak i. By currency and party
2025 2024
Rupiah Rupiah
Pihak ketiga - 200.000 Third parties
ii. Berdasarkan jangka waktu ii. By maturity
2025 2024
Rupiah Rupiah
1 bulan - 200.000 1 month
iii. Berdasarkan sisa umur sampai dengan jatuh tempo iii. Based on remaining period until maturity
2025 2024
Rupiah Rupiah
Kurang dari 1 bulan - 200.000 Less than 1 month
- 91 -
Page 622
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
21. SIMPANAN DARI BANK LAIN (lanjutan) 21. DEPOSITS FROM OTHER BANKS (continued)
Rincian simpanan dari bank lain adalah sebagai berikut: The details of deposits from other banks are as follows:
(lanjutan) (continued)
e. Deposito on call e. Deposito on call
i. Berdasarkan mata uang dan pihak i. By currency and party
2025 2024
Rupiah Rupiah
Pihak ketiga - 60.000 Third parties
ii. Berdasarkan jangka waktu ii. By maturity
2025 2024
Rupiah Rupiah
1 bulan - 60.000 1 month
iii. Berdasarkan sisa umur sampai dengan jatuh tempo iii. Based on remaining period until maturity
2025 2024
Rupiah Rupiah
Kurang dari 1 bulan - 60.000 Less than 1 month
f. Tingkat suku bunga rata-rata per tahun adalah sebagai f. The average interest rates per annum are as follows:
berikut:
2025 2024
Rupiah Rupiah
Giro 4,27% 1,78% Demand deposits
Tabungan 1,98% -
Deposito berjangka 6,07% 6,15% Time deposits
Deposito on call - 6,68% Deposito on call
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of December 31, 2025 and 2024, there are no deposits
simpanan dari bank lain yang dijadikan jaminan. from other banks used as collateral.
22. LIABILITAS EFEK YANG DIJUAL DENGAN JANJI 22. SECURITIES SOLD UNDER AGREEMENT TO
DIBELI KEMBALI REPURCHASE LIABILITIES
2024
Beban bunga
Nilai yang belum
pembelian diamortisasi/
Tanggal Tanggal jatuh kembali/ Unamortised Nilai
dimulai/ Start tempo/ Repurchase interest bersih/
date Maturity date amount expense Net value
Transaksi dengan Transactions with
Bank Indonesia Bank Indonesia
IDSR070525364S – IDSR070525364S -
020373 30 Des/ Dec 2024 30 Jan/ Jan 2025 97.939 514 97.425 020373
Surat Utang Negara Government Bonds
FR0081-020267 15 Nov/ Nov 2024 16 Jan/ Jan 2025 317.292 9.685 307.607 FR0081-020267
FR100-020344 13 Des/ Dec 2024 13 Jan/ Jan 2025 46.393 102 46.291 FR100-020344
FR101-020342 13 Des/ Dec 2024 13 Jan/ Jan 2025 38.677 85 38.592 FR101-020342
FR064-020345 13 Des/ Dec 2024 13 Jan/ Jan 2025 9.387 21 9.366 FR064-020345
Sub jumlah 411.749 9.893 401.856 Sub total
Jumlah - bersih 509.688 10.407 499.281 Total - net
- 92 -
Page 623
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
23. PERPAJAKAN 23. TAXATION
a. Utang pajak a. Taxes payable
2025 2024
Pajak penghasilan Income tax
Pasal 4 (2) 15.871 13.302 Article 4 (2)
Pasal 21 1.279 1.171 Article 21
Pasal 23 357 590 Article 23
Pasal 15 3 - Article 15
Pasal 26 - 25 Article 26
Sub jumlah 17.510 15.088 Sub total
Pajak pertambahan nilai 505 101 Value added tax
Jumlah 18.015 15.189 Total
b. Pajak penghasilan b. Income tax
Pada tanggal 31 Maret 2020, Pemerintah menerbitkan On March 31, 2020, the Government issue Government
Peraturan Pemerintah Pengganti Undang-Undang Regulation in Lieu of Law (Perpu) of the Republic of
(Perpu) Republik Indonesia No. 1 Tahun 2020 yang Indonesia No. 1 year 2020 which has become Law (UU)
telah menjadi Undang-Undang (UU) No. 2 Tahun 2020, No. 2 year 2020, as well as stipulated Government
serta menetapkan Peraturan Pemerintah (PP) Regulation (PP) No. 30 year 2020 concerning Tarif
No. 30 Tahun 2020 tentang Penurunan Tarif Pajak Reduction for Domestic Public Companies Taxpayers
Penghasilan bagi Wajib Pajak Badan Dalam Negeri and effective since June 19, 2020. The regulation has
yang Berbentuk Perseroan Terbuka dan berlaku sejak stipulated the reduction in the income tax rates for
tanggal 19 Juni 2020. Aturan tersebut menetapkan domestic corporate taxpayers and business
penurunan tarif pajak penghasilan wajib pajak badan establishments from 25% to 22% for fiscal year 2020
dalam negeri dan bentuk usaha tetap dari semula 25% and 2021 and 20% for the fiscal year 2022 onwards.
menjadi 22% untuk tahun pajak 2020 dan 2021 dan 20%
mulai tahun pajak 2022 dan seterusnya.
Pada tanggal 29 Oktober 2021, Pemerintah menerbitkan On October 29, 2021, the Government issued Law of the
Undang-Undang Republik Indonesia No. 7 Tahun 2021 Republic of Indonesia No. 7 of 2021 concerning
tentang Harmonisasi Peraturan Perpajakan. Pada Harmonization of Tax Regulations. On December 20,
tanggal 20 Desember 2022, Pemerintah kemudian 2022, the Government then issued PP No. 55 Year 2022
menerbitkan Peraturan Pemerintah No. 55 Tahun 2022 regarding Adjustments to the Tax Regulations of Income
tentang Penyesuaian Pengaturan di Bidang Pajak Tax which revokes PP No. 30 Year 2020. The regulation
Penghasilan yang mencabut PP No. 30 Tahun 2020. stipulates the income tax rate for domestic taxpayers
Aturan tersebut menetapkan tarif pajak penghasilan and permanent establishments at 22% which will take
wajib pajak dalam negeri dan bentuk usaha tetap sebesar effect from the 2022 fiscal year onwards. Therefore, the
22% yang mulai berlaku pada tahun pajak 2022 dan previous tax rate determination of 20% becomes invalid
seterusnya. Dengan demikian, penetapan tarif pajak after this Law is enacted.
sebelumnya sebesar 20% menjadi tidak berlaku setelah
Undang-Undang ini disahkan.
- 93 -
Page 624
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)
Berdasarkan Pasal 65 dari Peraturan Pemerintah No. 55 Based on Article 65 of Government Regulation No. 55
Tahun 2022 tentang Penurunan Tarif Pajak Penghasilan Year 2022 regarding the Decrease in Income Tax Rates
("PPh") bagi Wajib Pajak Badan Dalam Negeri Yang ("PPh") for Domestic Corporate Tax Payers in the Form
Berbentuk Perseroan Terbuka, Wajib Pajak dapat of Public Companies, tax payers can obtain a reduction
memperoleh penurunan tarif PPh sebesar 3% (tiga in the PPh of 3% (three percent) lower than the rate of
persen) lebih rendah dari tarif PPh Wajib Pajak Badan domestic corporate tax payers as Regulated in the
dalam negeri sebagaimana diatur dalam Undang- Taxation Law, if it meets the following additional
Undang Perpajakan tersebut diatas apabila memenuhi criteria:
tambahan kriteria sebagai berikut:
1. Jumlah kepemilikan saham publiknya 40% (empat 1. The public owned 40% (forty percent) or more of
puluh persen) atau lebih dari keseluruhan saham the total paid up shares and those shares are owned
yang disetor dan saham tersebut dimiliki paling by at least 300 (three hundred) parties;
sedikit oleh 300 (tiga ratus) pihak;
2. Masing-masing pihak yang dimaksud di atas hanya 2. Each party referred to above may only own shares
boleh memiliki saham kurang dari 5% (lima of less than 5% (five percent) of the total issued and
persen) dari keseluruhan saham yang ditempatkan paid-up shares;
dan disetor penuh;
3. Pihak-pihak yang memenuhi persyaratan 300 (tiga 3. Parties that meet the requirements of 300 (three
ratus) pihak dan 5% (lima persen) sebagaimana di hundred) parties and 5% (five percent) as stated
atas, tidak termasuk: Wajib Pajak Perseroan above, do not include: Public Company Tax Payers
Terbuka yang membeli kembali sahamnya; who buy back their shares; and/or Those who have
dan/atau yang memiliki hubungan istimewa a special relationship as stipulated in the Income
sebagaimana diatur dalam Undang-Undang Pajak Tax Law with Public Company Tax Payers
Penghasilan dengan Wajib Pajak Perseroan (reflected in: share ownership by the controlling
Terbuka (tercermin dari kepemilikan saham oleh party and/or major shareholder).
pengendali dan/atau pemegang saham utama).
Pajak penghasilan badan PT Bank Artha Graha Corporate income tax of PT Bank Artha Graha
Internasional Tbk untuk tahun yang berakhir pada Internasional Tbk for the year ended December 31, 2025
tanggal-tanggal 31 Desember 2025 dan 2024 telah and 2024 are calculated using the tax rate of 19%.
dihitung dengan menggunakan tarif pajak 19%.
Beban (manfaat) pajak penghasilan terdiri dari: Income tax expense (benefit) consists of:
2025 2024
Pajak kini tahun berjalan - - Current tax current year
Pajak tangguhan tahun berjalan 31.289 (37.281) Deferred tax current year
Beban (manfaat) pajak
penghasilan – bersih 31.289 (37.281) Income tax expense (benefit)– net
- 94 -
Page 625
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)
Pajak kini Current tax
Rekonsiliasi antara laba (rugi) sebelum manfaat (beban) The reconciliation between income (loss) before income
pajak penghasilan menurut laporan laba rugi dan tax benefit (expense) as shown in the statement of profit
penghasilan komprehensif lain dengan laba kena pajak or loss and other comprehensive income with the Bank’s
Bank untuk tahun yang berakhir pada tanggal-tanggal 31 taxable income for the years ended
Desember 2025 dan 2024 adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
2025 2024
Laba (rugi) sebelum manfaat pajak
penghasilan menurut laporan laba Income (loss) before income tax benefit
rugi dan penghasilan per statement of profit or loss and other
komprehensif lain (598.809) 189.755 comprehensive income
Beda temporer: Temporary differences:
Penyisihan imbalan pasca kerja
karyawan (9.457) 1.418 Provision for post-employment benefits
Pembentukan (pemulihan)
kerugian penurunan nilai aset Provision (reversal) of impairment losses
keuangan dan non-keuangan 516.777 (190.238) on financial and non-financial assets
Penyusutan aset tetap 2.714 - Depreciation of fixed assets
Amortisasi aset tak berwujud 12.065 - Amortization of intangible assets
Beda tetap: Permanent differences:
Sumbangan 9.265 6.461 Donation
Pendapatan penghasilan yang
dikenakan pajak final (27.711) - Income taxable income
Lain-lain 18.366 - Others
Taksiran laba (rugi) kena pajak (76.790) 7.396 Estimated taxable income (loss)
Kompensasi rugi fiskal tahun: Fiscal loss compensation for year:
- 2020 - (329.273) - 2020
- 2022 (69.764) (80.670) - 2022
- 2025 (76.790) - - 2025
Akumulasi rugi fiskal (146.554) (409.943) Accumulated fiscal losses
Laba kena pajak hasil rekonsiliasi untuk tahun yang Taxable income which is resulted from reconciliation for
berakhir pada tanggal 31 Desember 2025 akan the year ended December 31, 2025 will be used as basis
digunakan sebagai dasar dalam pengisian Surat in submission of the Bank’s Annual Corporate Income
Pemberitahuan (SPT) Tahunan PPh Badan Bank. Tax Return (SPT).
Perhitungan laba kena pajak hasil rekonsiliasi untuk The calculation of taxable income which is resulted
tahun yang berakhir pada tanggal 31 Desember 2025 form reconciliation for the year ended December 31,
telah sesuai dengan SPT yang akan disampaikan ke 2025 is in accordance with SPT will be reported to the
Kantor Pelayanan Pajak. Tax Office.
- 95 -
Page 626
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)
Pajak kini (lanjutan) Current tax (continued)
Rekonsiliasi antara beban pajak penghasilan yang The reconciliation between income tax expense
dihitung dengan menggunakan tarif pajak sebesar 19% computed using the prevailing tax rate of 19% for 2025
untuk tahun 2025 dan 2024 atas laba (rugi) sebelum and 2024 on income before income (loss) tax benefit
manfaat (beban) pajak penghasilan dengan beban pajak (expense) and income tax expense as presented in the
penghasilan sebagaimana yang disajikan dalam laporan statements of profit or loss and other comprehensive
laba rugi dan penghasilan komprehensif lain adalah income is as follows:
sebagai berikut:
2025 2024
Laba (rugi) sebelum manfaat pajak
penghasilan menurut laporan laba Income (loss) before income tax benefit per statement
rugi dan penghasilan komprehensif of profit or loss and other comprehensive
lain (598.809) 189.755 income
Manfaat (beban) pajak penghasilan Income (benefit) tax expense based on the applicable
dengan tarif pajak yang berlaku (113.774) 36.053 tax rates
Pengaruh pajak atas beda tetap pada tarif Tax effects on permanent differences at
pajak yang berlaku (15) 1.228 the applicable tax rate
Penyesuaian rugi fiskal setelah
pemeriksaan 82.500 - Adjustment of fiscal losses after audit
Manfaat (beban) pajak penghasilan –
bersih (31.289) 37.281 Income tax benefit (expense) – net
Berdasarkan Undang-Undang Perpajakan yang berlaku Under the Taxation Laws in Indonesia, the Bank submits
di Indonesia, Bank menghitung, menetapkan, dan tax returns on the basis of self assessment. The
membayar sendiri besarnya jumlah pajak yang Directorate General of Tax (DGT) may assess or amend
terhutang. Direktorat Jenderal Pajak (DJP) dapat taxes payable within 5 (five) years since the tax becomes
menetapkan atau mengubah liabilitas pajak dalam batas due.
waktu 5 (lima) tahun sejak saat terutangnya pajak.
Pajak tangguhan Deferred tax
Pajak tangguhan dihitung berdasarkan pengaruh dari Deferred income tax is calculated based on the
perbedaan temporer antara jumlah tercatat aset dan temporary differences between the tax base of assets and
liabilitas menurut laporan keuangan dengan dasar korfis liabilities and its carrying value for financial reporting
pengenaan pajak aset dan liabilitas. purposes.
Rincian aset pajak tangguhan Bank pada tanggal The details of the Bank’s deferred tax assets as of
31 Desember 2025 adalah sebagai berikut: December 31, 2025 is as follows:
2025
Dikreditkan Dikreditkan
(dibebankan) ke (dibebankan)
laporan laba ke penghasilan
rugi/ komprehensif
Credited lain/ Credited
(charged) to (charged) to other 31 Des/
1 Jan/ Jan 1, statement of comprehensive Dec 31,
2025 profit or loss income 2025
Rugi fiskal 101.298 (67.910) - 33.388 Fiscal loss
Liabilitas imbalan pasca Post employment benefits
kerja 18.837 (1.797) 1.941 18.981 liability
Cadangan kerugian Allowance for impairment
penurunan nilai 116.659 98.188 - 214.847 losses
Penyusutan aset tetap 411 516 - 927 Depreciation of fixed assets
Amortisasi aset Amortization of intangible
takberwujud (7.199) 2.292 - (4.907) asset
(Kerugian)/ keuntungan
dari perubahan nilai aset
keuangan yang diukur (Loss)/gain on changes in
pada nilai wajar melalui value of financial assets at
penghasilan fair value through other
komprehensif lain comprehensive income after
dikurangi pajak (325) - (1.038) (1.363) tax
Jumlah 229.681 31.289 903 261.873 Total
- 96 -
Page 627
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
b. Pajak penghasilan (lanjutan) b. Income tax (continued)
Pajak tangguhan (lanjutan) Deferred tax (continued)
Rincian aset pajak tangguhan Bank pada tanggal The details of the Bank’s deferred tax assets as of
31 Desember 2024 adalah sebagai berikut: December 31, 2024 is as follows:
2024
Dikreditkan Dikreditkan
(dibebankan) ke (dibebankan)
laporan laba ke penghasilan
rugi/ komprehensif
Credited lain/ Credited
(charged) to (charged) to other 31 Des/
1 Jan/ Jan 1, statement of comprehensive Dec 31,
2024 profit or loss income 2024
Rugi fiskal 102.703 (1.405) - 101.298 Fiscal loss
Liabilitas imbalan pasca Post employment benefits
kerja 22.585 269 (4.017) 18.837 liability
Cadangan kerugian Allowance for impairment
penurunan nilai 152.804 (36.145) - 116.659 losses
Penyusutan aset tetap 411 - - 411 Depreciation of fixed assets
Amortisasi aset Amortization of intangible
takberwujud (7.199) - - (7.199) asset
(Kerugian)/ keuntungan
dari perubahan nilai aset
keuangan yang diukur (Loss)/gain on changes in
pada nilai wajar melalui value of financial assets at
penghasilan fair value through other
komprehensif lain comprehensive income after
dikurangi pajak (544) - 219 (325) tax
Jumlah 270.760 (37.281) (3.798) 229.681 Total
Aset pajak tangguhan diakui apabila besar kemungkinan Deferred tax assets are recognized to the extent that the
bahwa jumlah penghasilan kena pajak pada masa amount of taxable income in the future will be available
mendatang akan memadai untuk dikompensasi dengan against which the deductible temporary differences.
perbedaan temporer yang dapat dikurangkan. Management believes that the deferred tax assets can be
Manajemen berkeyakinan bahwa aset pajak tangguhan utilized in the future.
dapat dimanfaatkan di masa mendatang.
c. Pemeriksaan Pajak c. Pemeriksaan Pajak
Tahun pajak 2020 Fiscal Year 2020
Pajak Penghasilan Badan (“PPh Badan”) Corporate Income Tax (“CIT”)
Pada Oktober 2025, Bank menerima Surat Ketetapan In October 2025, Bank received Underpaid Tax
Pajak Kurang Bayar (“SKPKB”) atas PPh Pasal 4(2), Assessment Letter (“SKPKB”) for Withholding Income
PPh Pasal 21, PPh Pasal 23, dan PPh Pasal 26 dengan Tax (“WHT”) Art. 4(2), WHT Art. 21, WHT Art. 23, and
jumlah masing-masing Rp54, Rp159, Rp638, dan Rp23. WHT Art. 26 amounted to Rp54, Rp159, Rp638, and
Bank menerima seluruh hasil Pemeriksaan tersebut, Rp23 respectively. Bank has agreed to the tax audit
telah membayar, dan membebankannya pada laporan result, paid, and charged it to 2025 profit and loss.
laba rugi tahun 2025.
Pajak Pertambahan Nilai (“PPN”) Value Added Tax (“VAT”)
Pada Oktober 2025, Bank menerima SKPKB dan Surat In October 2025, Bank received SKPKB and Tax
Tagihan Pajak (“STP”) atas PPN dengan jumlah Collection Letter (“STP”) for VAT amounted to Rp895
masing-masing Rp895 dan Rp63. Bank menerima and Rp63 respectively. Bank has agreed to the tax audit
seluruh hasil Pemeriksaan tersebut, telah membayar, result, paid, and charged it to 2025 profit and loss.
dan membebankannya pada laporan laba rugi tahun
2025.
- 97 -
Page 628
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
23. PERPAJAKAN (lanjutan) 23. TAXATION (continued)
c. Pemeriksaan Pajak (lanjutan) c. Pemeriksaan Pajak (continued)
Tahun 2021 Fiscal Year 2021
Pajak Penghasilan Badan (“PPh Badan”) Corporate Income Tax (“CIT”)
Pada Desember 2025, Bank menerima SKPKB atas PPh In December 2025, Bank received SKPKB for CIT and
Badan dan PPh Pasal 23 dengan jumlah masing-masing WHT Art. 23 amounted to Rp13,279 and Rp331
Rp13.279 dan Rp331. Bank menerima seluruh hasil respectively. Bank has agreed to the tax audit results,
Pemeriksaan tersebut, telah membayar, dan paid, and charged it to 2025 profit and loss.
membebankannya pada laporan laba rugi tahun 2025.
Tahun 2022 Fiscal Year 2022
Pajak Penghasilan Badan (“PPh Badan”) Corporate Income Tax (“CIT”)
Pada Desember 2025, Bank menerima SKPKB atas PPh In December 2025, Bank received SKPKB for WHT Art.
Pasal 21 dan PPh Pasal 23 dengan jumlah masing- 21 and WHT Art. 23 amounted to Rp87 and Rp1,617
masing Rp87 dan Rp1.617. Bank menerima seluruh respectively. Bank has agreed to the tax audit result,
hasil Pemeriksaan tersebut, telah membayar, dan paid, and charged it to 2025 profit and loss.
membebankannya pada laporan laba rugi tahun 2025.
24. BUNGA MASIH HARUS DIBAYAR 24. ACCRUED INTEREST PAYABLES
Rincian bunga masih harus dibayar adalah sebagai berikut: The details of accrued interest payables are as follows:
2025 2024
Jumlah nosional Jumlah nosional
mata uang asing mata uang asing
(angka penuh)/ (angka penuh)/
Notional amount Ekuivalen Notional amount Ekuivalen
of foreign rupiah/ of foreign rupiah/
currency Equivalent currency Equivalent
(full amount) rupiah (full amount) rupiah
Rupiah Rupiah
Simpanan nasabah Deposits from customers
Bunga deposito berjangka 36.066 31.420 Interest on time deposits
Bunga tabungan 3 - Saving deposits
Simpanan dari bank lain Deposits from other banks
Bunga deposito berjangka 156 511 Interest on time deposits
LTN Subordinasi I tahap I 104 52 Subordinated LTN I stage I
Sub jumlah 36.329 31.983 Sub total
Mata Uang Asing Foreign Currencies
Simpanan nasabah Deposits from customers
Bunga deposito berjangka USD 80.479 1.342 USD 197.874 3.184 Interest on time deposits
SGD 2.976 39 SGD (5.663) (67)
Sub jumlah 1.381 3.117 Sub total
Jumlah 37.710 35.100 Total
- 98 -
Page 629
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
25. LIABILITAS LAIN-LAIN 25. OTHER LIABILITIES
Rincian liabilitas lain-lain adalah sebagai berikut: The details of other liabilities are as follows:
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
Utang lain-lain 203.006 223.775 Other payables
Operasional 153.349 64.179 Operational
Setoran jaminan 10.690 2.786 Guarantee deposits
Gaji dan tunjangan 3.287 3.462 Salaries and allowances
Pendapatan diterima di muka 2.493 12.735 Unearned revenues
Lain-lain 1.812 4.615 Others
Sub jumlah 374.637 311.552 Sub total
Mata Uang Asing Foreign Currencies
Operasional 1.233 894 Operational
Sub jumlah 1.233 894 Sub total
Jumlah 375.870 312.446 Total
Setoran jaminan terutama merupakan setoran jaminan dari Guarantee deposits mainly represent deposit from debtor to
debitur untuk penyelesaian kredit. settle the loan.
Beban akrual operasional terutama terdiri dari beban akrual Operational accrued expenses represent accrued expenses of
listrik, telepon, air, sewa, pemeliharaan, keamanan dan electricity, telephone, water, rent, maintenance, security and
operasional lainnya. other operationals.
Utang lain-lain merupakan fasilitas pinjaman yang diterima Others payable represent loans received from PT Sarana
dari PT Sarana Multigriya Financial dalam rangka penyaluran Multigriya Financial in the framework distribution of KPR
KPR Sejahtera bagi masyarakat berpenghasilan rendah Sejahtera for low income society based on agreement letter
berdasarkan surat perjanjian No:121/PP/SMF- No:121/PP/SMF-BANKARTHAGRHA/VIII/2018 with the
BANKARTHAGRAHA/VIII/2018 dengan jangka waktu longest period of time 15 years.
paling lama 15 tahun.
26. LIABILITAS IMBALAN PASCA KERJA 26. POST-EMPLOYMENT BENEFITS LIABILITY
Bank memberikan imbalan pasca kerja kepada karyawan The Bank provides post-employment benefits to permanent
tetap yang telah mencapai usia pensiun normal pada umur 55 employees who have reached normal retirement age of 55
tahun berdasarkan Omnibus Law No. 11 Tahun 2020 dan years in accordance with the Omnibus Law No. 11 in 2020
PP No. 35 Tahun 2021 dan mengakui liabilitas imbalan pasca and Goverment regulation No. 35 in 2021 and recognizes
kerja sesuai dengan PSAK 219. Jumlah karyawan Bank yang post-employment benefit obligations in accordance with
berhak atas imbalan pasca kerja tersebut pada tanggal SFAS 219. The number of Bank employees who are entitled to
31 Desember 2025 dan 2024 masing-masing sejumlah 804 post-employment benefits as of December 31, 2025 and 2024
karyawan dan 934 karyawan. is 804 employees and 934 employees, respectively.
Tabel di bawah ini merupakan ringkasan komponen beban The following tables summarize the components of post-
imbalan pasca kerja yang diakui pada laporan laba rugi dan employment benefits expense recognized in the statement of
penghasilan komprehensif lain dan liabilitas imbalan pasca profit or loss and other comprehensive income and post-
kerja yang dicatat pada laporan posisi keuangan, yang employment benefits liability recognized in the statement of
dihitung dengan menggunakan metode “Projected Unit financial position as determined using the “Projected Unit
Credit” oleh aktuaris independen, Kantor Konsultan Aktuaria Credit” method by an independent actuary, Actuarial
Agus Susanto, sesuai dengan laporannya tertanggal Consulting Office of Agus Susanto, based on its reports dated
17 Maret 2026 dan tanggal 17 Februari 2025 untuk tahun March 17, 2026 and dated February 5, 2025 for the year
yang berakhir pada tanggal 31 Desember 2025 dan 2024. ended December 31, 2025 and 2024.
a. Beban imbalan pasca kerja a. Post-employment benefits expense
2025 2024
Biaya bunga 7.040 7.965 Interest cost
Biaya jasa kini 8.662 9.123 Current service cost
Jumlah 15.702 17.088 Total
b. Liabilitas imbalan pasca kerja b. Post-employment benefits liability
2025 2024
Nilai kini kewajiban imbalan pasti 99.912 99.151 Present value of defined benefits obligation
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Page 630
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
26. LIABILITAS IMBALAN PASCA KERJA (lanjutan) 26. POST-EMPLOYMENT BENEFITS LIABILITY
(continued)
Perubahan nilai kini kewajiban imbalan pasti pada tahun The changes in the present value of defined benefits
berjalan adalah sebagai berikut: obligation in the current year are as follows:
2025 2024
Saldo awal tahun 99.151 118.875 Balance at beginning of year
Biaya jasa kini 8.662 9.123 Current service cost
Biaya bunga 7.040 7.965 Interest cost
Kerugian (keuntungan) aktuarial 10.217 (21.141) Actuarial loss (gain)
Pembayaran manfaat (25.158) (15.671) Benefits payment
Saldo akhir tahun 99.912 99.151 Balance at end of year
Perubahan liabilitas imbalan pasca kerja pada tahun The changes in post-employment benefits liability in the
berjalan adalah sebagai berikut: current year are as follows:
2025 2024
Saldo awal tahun 99.151 118.875 Balance at beginning of year
Beban imbalan pasca kerja (Catatan 32) 15.702 17.088 Post-employment benefits expenses (Note 32)
Pembayaran manfaat (25.158) (15.671) Benefits payment
Kerugian (keuntungan) aktuarial 10.217 (21.141) Actuarial loss (gain)
Saldo akhir tahun 99.912 99.151 Balance at end of year
Perubahan pengukuran kembali kerugian aktuarial pada The changes in remeasurement on actuarial losses in the
tahun berjalan adalah sebagai berikut: current year are as follows:
2025 2024
Saldo awal tahun 97.231 76.090 Balance at beginning of year
Keuntungan (kerugian) aktuarial (10.217) 21.141 Actuarial gain (loss)
Saldo akhir tahun 87.014 97.231 Balance at end of year
Asumsi-asumsi utama yang digunakan dalam The principal assumptions used to determine post-
menghitung liabilitas imbalan pasca kerja pada tanggal employment benefits liability as of December 31, 2025
31 Desember 2025 dan 2024 adalah sebagai berikut: and 2024 are as follows:
2025 2024
Usia pensiun normal 55 tahun/ years 55 tahun/ years Normal retirement age
Tingkat mortalita TMI-IV (2019) TMI-IV (2019) Mortality rate
Tingkat kenaikan gaji 5% per tahun/ per annum 7% per tahun/ per annum Salary increase rate
Tingkat bunga 6,4% per tahun/ per annum 7,1% per tahun/ per annum Interest rate
Rincian nilai kini kewajiban imbalan pasti, defisit The details of the present value of defined benefits
program dan penyesuaian pengalaman yang timbul pada obligation, deficit program and experience adjustments
liabilitas program untuk tahun yang berakhir pada arising on the plan liabilities for the year ended
tanggal 31 Desember 2025 dan empat periode tahunan December 31, 2025 and the previous four years are as
sebelumnya adalah sebagai berikut: follows:
2025 2024 2023 2022 2021
Nilai kini kewajiban Present value of defined
imbalan pasti 99.912 99.151 118.875 124.006 153.778 benefits obligation
Defisit program 99.912 99.151 118.875 124.006 153.778 Deficit program
Penyesuaian pengalaman Experience adjustments
pada liabilitas program 15.646 19.053 4.474 652 37.124 on plan liabilities
- 100 -
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
26. LIABILITAS IMBALAN PASCA KERJA (lanjutan) 26. POST-EMPLOYMENT BENEFITS LIABILITY
(continued)
Tabel berikut menunjukkan analisis sensitivitas atas The following table demonstrates the sensitivity analysis
kemungkinan perubahan tingkat suku bunga pasar, to a reasonably possible change in market interest rates,
dengan variabel lain dianggap tetap, terhadap nilai kini with all other variables held constant, of the present
kewajiban imbalan pasti dan biaya jasa kini pada tanggal value of defined benefit obligation and current service
31 Desember 2025 dan 2024: cost as of December 31, 2025 and 2024:
2025 2024
Kenaikan suku bunga 1% Increase in interest rate of 1%
Nilai kini kewajiban Present value of defined
imbalan pasti 95.661 94.310 benefit obligation
Biaya jasa kini 8.080 8.453 Current service cost
Penurunan suku bunga 1% Decrease in interest rate of 1%
Nilai kini kewajiban Present value of defined
imbalan pasti 104.631 104.550 benefit obligation
Biaya jasa kini 9.322 9.889 Current service cost
Rata-rata durasi kewajiban imbalan pasti adalah The average duration of the defined benefit obligation is
11 (sebelas) tahun. 11 (eleven) years.
Perkiraan analisis jatuh tempo atas nilai kini kewajiban Expected maturity analysis of present value of defined
imbalan pasti pada tanggal 31 Desember 2025 dan 2024 benefits obligation as of December 31, 2025 and 2024 is
adalah sebagai berikut: as follows:
2025 2024
Kurang dari 1 tahun 28.486 23.155 Less than 1 year
1 sampai dengan 5 tahun 32.529 31.769 1 up to 5 years
5 sampai dengan 10 tahun 20.367 21.907 5 up to 10 years
Lebih dari 10 tahun 18.530 22.320 More than 10 years
Jumlah 99.912 99.151 Total
Manajemen telah mereviu asumsi yang digunakan dan The management has reviewed the assumptions used
berkeyakinan bahwa asumsi tersebut memadai. and believed that these assumptions are adequate.
Manajemen berkeyakinan bahwa saldo liabilitas Management believes that the balance of post-
imbalan pasca kerja tersebut telah memadai untuk employment benefits liability is adequate to cover the
menutupi kewajiban Bank kepada karyawannya sesuai Bank’s liability for its employees in accordance with the
dengan yang diisyaratkan oleh Omnibus Law No. 11 Omnibus Law No. 11 in 2020 and Goverment regulation
Tahun 2020 dan PP No. 35 Tahun 2021 untuk yang No. 35 in 2021 for date ended December 31, 2025 and
berakhir tanggal 31 Desember 2025 dan 2024. 2024.
27. PINJAMAN SUBORDINASI 27. SUBORDINATED LOAN
Informasi Sumber Pendanaan lainnya Other Funding Source Information
Dalam rangka memperkuat permodalan dan mendukung In order to strengthen capital and support business
ekspansi usaha Perseroan menerbitkan Long Term Notes expansion, the Company issued Subordinated Long Term
(LTN) Subordinasi I sebagaimana diatur dalam ketentuan Notes (LTN) I as stipulated in the Financial Services
Peraturan Otoritas Jasa Keuangan (OJK) Authority (OJK) Regulation No. 39/POJK.04/2019
No. 39/POJK.04/2019 tentang Penerbitan Efek Bersifat concerning Issuance of Debt Securities and / or Sukuk which
Utang dan/atau Sukuk yang dilakukan tanpa melalui are conducted without going through a public offering. The
Penawaran umum. Perseroan menerbitkan Long Term Notes Company issues Subordinated Long Term Notes (LTN) I of
(LTN) Subordinasi I sebesar Rp500.000.000.000 (Lima Ratus Rp500,000,000,000 (Five Hundred Billion Rupiah) namely
Miliar Rupiah) dan terbagi 2 tahap yakni tahap I di tahun 2020 Phase I in 2020 amounting to Rp200,000,000,000 (Two
sebesar Rp200.000.000.000 (Dua Ratus Miliar Rupiah) dan Hundred Billion Rupiah) and Phase II in 2021 amounting to
tahap II di tahun 2021 sebesar Rp300.000.000.000 (Tiga Rp300,000,000,000 (Three Hundred Billion Rupiah).
Ratus Miliar Rupiah).
- 101 -
Page 632
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
27. PINJAMAN SUBORDINASI (lanjutan) 27. SUBORDINATED LOAN (continued)
Informasi Sumber Pendanaan lainnya (lanjutan) Other Funding Source Information (continued)
LTN Subordinasi I diterbitkan tanpa warkat, kecuali Sertifikat Subordinated LTN I is issued without scrips, except for the
Jumbo LTN Subordinasi I tahap I yang diterbitkan oleh Jumbo Certificate Subordinated LTN I phase I issued by the
perseroan atas nama PT Kustodian Sentral Efek Indonesia company on behalf of PT Kustodian Sentral Efek Indonesia
(KSEI) sebagai bukti utang untuk kepentingan Pemegang (KSEI) as evidence of debt for the interest of the holder of
LTN Subordinasi I tahap I. Tingkat bunga LTN Subordinasi I Subordinated LTN I phase I. The interest rate for
tahap I adalah sebesar 9,50% (Sembilan koma lima nol Subordinated LTN I phase I is equal to 9.50% (Nine point five
persen) per tahun dengan jangka waktu LTN Subordinasi I zero percent) per annum with a term of LTN Subordinated I
tahap I adalah 7 (tujuh) tahun, dan hanya dapat dilunasi phase I of 7 (seven) years, and can only be paid off after
setelah memperoleh persetujuan dari OJK. Pembayaran LTN obtaining approval from OJK. Payment of Subordinated LTN
Subordinasi I tahap I pada saat tanggal jatuh tempo yaitu I phase I is due on the due date, which is December 30, 2027.
30 Desember 2027. LTN Subordinasi I tahap II tidak LTN Subordinated I phase II was not issued because
diterbitkan karena manajemen berkeyakinan permodalan saat management believed that the current capital was able to
ini sudah dapat mendukung ekspansi usaha support business expansion in the future. Information
untuk masa mendatang. Informasi mengenai tabel kronologi regarding the chronology table for the issuance of
penerbitan LTN Subordinasi I tahap I tahun 2020 PT Bank Subordinated LTN I phase I 2020 of PT Bank Artha Graha
Artha Graha Internasional Tbk dapat dilihat di bab Profil Internasional Tbk can be seen in the Company Profile chapter
Perusahaan pada Laporan Tahunan. in the Annual Report.
Pinjaman subordinasi pada tanggal 31 Desember 2025 dan Subordinated loans as of December 31, 2025 and 2024 is
2024 sebesar Rp200.000.000.000. Rp200,000,000,000.
28. MODAL SAHAM 28. SHARE CAPITAL
Rincian modal dasar, modal ditempatkan dan disetor penuh The details of the Bank’s authorized capital, issued and fully
Bank pada tanggal 31 Desember 2025 dan 2024 adalah paid as of December 31, 2025 and 2024 are as follows:
sebagai berikut:
2025 dan/ and 2024
Jumlah saham
ditempatkan Nominal per
dan disetor saham (rupiah Jumlah modal
penuh/ penuh)/ Par disetor (rupiah Persentase
Number of value per share penuh)/ Total paid- kepemilikan/
shares issued (full rupiah up capital (full Percentage of
Pemegang saham and fully paid amount) rupiah amount) ownership Shareholders
Modal dasar Authorized capital
Saham biasa 52.310.000.000 110,88 5.800.132.800.000 - Common stock
Modal ditempatkan dan Issued and fully paid
disetor penuh capital
PT Cakra Inti Utama 2.908.909.842 110,88 322.539.923.281 14,38% PT Cakra Inti Utama
PT Pirus Platinum Murni 1.361.238.977 110,88 150.934.177.770 6,73% PT Pirus Platinum Murni
PT Cerana Artha Putra 1.322.157.253 110,88 146.600.796.213 6,54% PT Cerana Artha Putra
PT Puspita Bisnispuri 1.087.913.290 110,88 120.627.825.595 5,38% PT Puspita Bisnispuri
PT Arthamulia Sentosajaya 839.439.091 110,88 93.077.006.410 4,15% PT Arthamulia Sentosajaya
PT Karya Nusantara
PT Karya Nusantara Permai 712.647.774 110,88 79.018.385.181 3,52% Permai
Masyarakat (masing-
masing di bawah 5%) 11.991.106.680 110,88 1.329.573.908.678 59,30% Public (each below 5%)
Jumlah 20.223.412.907 2.242.372.023.128 100% Total
Peningkatan modal ditempatkan dan disetor penuh Bank The increase in the Bank’s issued and fully paid capital
tersebut di atas telah diterima dan dicatat di dalam Sistem aforementioned has been accepted and recorded in the Legal
Administrasi Badan Hukum Kementerian Hukum dan Hak Entity Administration System of the Ministry of Law and
Asasi Manusia Republik Indonesia berdasarkan Surat Human Rights Department of the Republic of Indonesia under
Laporan Penerimaan Pemberitahuan Perubahan Anggaran Admission Notification Amendment No. AHU-AH.01.03-
Dasar No. AHU-AH.01.03-0110476 tanggal 21 Desember 0110476 dated December 21, 2016.
2016.
- 102 -
Page 633
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
28. MODAL SAHAM (lanjutan) 28. SHARE CAPITAL (continued)
Berdasarkan Pernyataan Keputusan Rapat Umum Pemegang Based on the Resolution of Extraordinary General Meeting of
Saham Luar Biasa tanggal 30 Juni 2016, yang dinyatakan Shareholders dated June 30, 2016, as covered by Notarial
dalam Akta Notaris Dr. Irawan Soerodjo, SH, M.Si., tanggal Deed of Dr. Irawan Soerodjo, SH, M.Si., dated December 20,
20 Desember 2016, para pemegang saham Bank memutuskan 2016, the Bank’s shareholders resolved to agree with the
untuk menyetujui penerbitan saham baru melalui issuance of new shares through Rights Issue With Pre-
Penambahan Modal Dengan Hak Memesan Efek Terlebih Emptive Rights (PMHMETD) of 5,000,000,000 shares with
Dahulu (PMHMETD) sebanyak-banyaknya 5.000.000.000 par value of Rp110.88 (full Rupiah amount) per share
saham dengan nilai nominal Rp110,88 (Rupiah penuh) per attached with Warrants not exceeding 35% of the Bank’s total
saham disertai dengan Waran yang jumlahnya tidak melebihi issued shares at the time of submission of the Registration
dari 35% dari jumlah saham yang ditempatkan Bank pada saat Statement to OJK.
penyampaian Pernyataan Pendaftaran kepada OJK.
Sehubungan dengan hal tersebut di atas, Bank melakukan In connection with the above matter, the Bank conducted
Penawaran Umum Terbatas V (PUT V) kepada para Limited Public Offering V (LPO V) to the Bank’s
pemegang saham Bank dengan memberikan HMETD untuk shareholders through Rights Issue With Pre-Emptive Rights
menerbitkan sebanyak 2.707.918.808 saham dengan nilai (HMETD) by issuing of 2,707,918,808 shares with par value
nominal Rp110,88 (Rupiah penuh) per saham dan harga of Rp110.88 (full Rupiah amount) per share and offering
penawaran Rp111,00 (Rupiah penuh) per saham, serta price of Rp111.00 (full Rupiah amount) per share, and
4.513.198.013 Waran Seri I yang mewakili 34,48% dari 4,513,198,013 Seriess I Warrant which represent 34.48% of
jumlah saham yang ditempatkan dan disetor penuh sebelum total issued and fully paid shares before LPO V conducted.
PUT V ini dilaksanakan. Setiap 6 (enam) saham hasil Every 6 (six) shares from HMETD entitles to obtain 10 (ten)
pelaksanaan HMETD berhak memperoleh 10 (sepuluh) Seriess I Warrant where by 1 (one) Seriess I Warrant can be
Waran Seri I dimana setiap 1 (satu) Waran Seri I dapat used for buy 1 (one) new share with offering price of
digunakan untuk membeli 1 (satu) saham baru dengan harga Rp111.00 (full Rupiah amount). The term of Warrant
penawaran Rp111,00 (Rupiah penuh). Masa berlaku execution starting from June 19, 2017 up to December 7,
pelaksanaan Waran adalah sejak tanggal 19 Juni 2017 sampai 2021.
dengan 7 Desember 2021.
Jumlah dana yang diperoleh dari penambahan modal saham The total funds received from Rights Issue With Pre-Emptive
dengan HMETD adalah sebesar Rp300.579. Rights (HMETD) amounted to Rp300,579.
Berdasarkan Akta No 05 tanggal 10 Maret 2021 dari Based on Deed No. 05 dated March 10, 2021 from Mochamad
Mochamad Nova Faisal S.H., M.Kn., Notaris di Jakarta, Nova Faisal S.H., M.Kn., Notary in Jakarta, the Bank's issued
modal ditempatkan dan disetor Bank sampai dengan tanggal and paid-up capital up to March 10, 2021 increased to
10 Maret 2021 meningkat menjadi 15.934.675.830 saham 15,934,675,830 shares in connection with the Convertible
sehubungan dengan Konversi Waran Seri I sebanyak Warrant Seriess I of 138,480,733 share. This amendment
138.480.733 saham. Akta perubahan ini telah disahkan oleh deed has been ratified by the Minister of Law and Human
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Rights of the Republic of Indonesia based on Decree
berdasarkan Surat Keputusan No. AHU-AH.01.03-0158789 No. AHU-AH.01.03-0158789 March 12, 2021.
tanggal 12 Maret 2021.
Berdasarkan Akta No 117 tanggal 16 Agustus 2021 dari Based on Deed No. 117 dated August 16, 2021 from Christina
Christina Dwi Utami S.H., M.Hum., M.Kn. Notaris di Dwi Utami S.H., M. Hum., M.Kn. Notary in Jakarta, the
Jakarta, modal ditempatkan dan disetor Bank sampai dengan Bank's issued and paid-up capital up to July 29, 2021
tanggal 29 Juli 2021 meningkat menjadi 15.982.844.471 increased to 15,982,844,471 shares in connection with the
saham sehubungan dengan Konversi Waran Seri I sebanyak Seriess I Conversion of Warrants of 48,168,641 shares. This
48.168.641 saham. Akta perubahan ini telah disahkan oleh amendment deed has been ratified by the Minister of Law and
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia Human Rights of the Republic of Indonesia based on Decree
berdasarkan Surat Keputusan No. AHU-AH.01.03-0438182 No. AHU-AH.01.03-0438182 dated August 18, 2021.
tanggal 18 Agustus 2021.
Berdasarkan Akta No 145 tanggal 10 Desember 2021 dari Based on Deed No. 145 dated December 10, 2021 from
Christina Dwi Utami S.H., M.Hum., M.Kn. Notaris di Christina Dwi Utami S.H., M. Hum., M.Kn. Notary in
Jakarta, modal ditempatkan dan disetor Bank sampai dengan Jakarta, the Bank's issued and paid-up capital up to
tanggal 08 Desember 2021 meningkat menjadi December 08, 2021 increased to 20,223,412,907 shares in
20.223.412.907 saham sehubungan dengan Konversi Waran connection with the Conversion of Warrant Seriess I totaling
Seri I sebanyak 4.240.568.436 saham. Akta perubahan ini 4,240,568,436 shares. This amendment deed has been ratified
telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia by the Minister of Law and Human Rights of the Republic of
Republik Indonesia berdasarkan Surat Keputusan Indonesia based on Decree No. AHU-AH.01.03-0485846
No. AHU-AH.01.03-0485846 tanggal 15 Desember 2021. December 15, 2021.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
29. TAMBAHAN MODAL DISETOR – BERSIH 29. ADDITIONAL PAID-IN CAPITAL – NET
Rincian tambahan modal disetor pada tanggal 31 Desember The details of additional paid-in capital as of December 31,
2025 dan 2024 adalah sebagai berikut: 2025 and 2024 are as follows:
2025 dan/ and 2024
Penawaran umum perdana tahun 1990 43.750 Initial public offering in 1990
Saham bonus pada tahun 1993 (25.000) Bonus shares in 1993
Bagian yang tidak dapat dicatat (partial delisting) pada (12.500) Partial delisting in 1997
tahun 1997
Penawaran Umum Terbatas I (PUT I) pada tahun 1999 818.125 Limited Public Offering I (LPO I) in 1999
Penyesuaian nilai aset bersih Bank hasil merger dalam Bank’s net asset value adjustment resulting
rangka penggabungan usaha dengan PT Bank Artha from the merger in the context of its merger with PT Bank
Graha (408.457) Artha Graha
Penawaran Umum Terbatas II (PUT II) pada tahun 2007 3.461 Limited Public Offering II (LPO II) in 2007
Penawaran Umum Terbatas III (PUT III) pada tahun 2008 323 Limited Public Offering III (LPO III) in 2008
Biaya emisi saham (915) Shares issuance costs
Penawaran Umum Terbatas IV (PUT IV) pada tahun 2012 542 Limited Public Offering IV (LPO IV) in 2012
Biaya emisi saham (2.407) Shares issuance costs
Penawaran Umum Terbatas IV (PUT V) pada tahun 2016 325 Limited Public Offering IV (LPOV) in 2016
Biaya emisi saham (3.080) Shares issuance costs
Pengampunan Pajak 586 Tax Amnesty
Pelaksanaan Waran Seri I 532 Execution of Seriess I Warrants
Tambahan modal disetor – bersih 415.285 Additional paid-in capital – net
30. PENDAPATAN BUNGA 30. INTEREST INCOME
Akun ini merupakan pendapatan bunga diperoleh dari: This account represents interest income from:
2025 2024
Kredit yang diberikan Loans
Revolving loans 422.105 442.234 Revolving loans
Fixed loans 307.329 412.869 Fixed loans
Konsumtif 136.029 156.570 Consumptive
Pinjaman rekening koran 78.484 19.408 Overdraft
Efek-efek Marketable securities
Obligasi Pemerintah 376.682 409.855 Government Bonds
Obligasi Korporasi 203.346 66.923 Corporate Bonds
Wesel ekspor - 8.229 Export bill
Penempatan pada Bank Indonesia Placements with Bank Indonesia
Sertifikat deposito Bank Indonesia 59.482 39.889 Certificates deposits of Bank Indonesia
Call money 29.177 20.166 Call money
Jasa giro Bank Indonesia 67.280 54.642 Interest from Bank Indonesia
Penempatan pada bank lain dan lain-
lain 19.852 15.279 Placements with other banks and others
Jumlah 1.699.766 1.646.064 Total
Jumlah pendapatan bunga dari pihak berelasi untuk tahun Total interest income from related parties for the years ended
yang berakhir pada tanggal-tanggal 31 Desember 2025 dan December 31, 2025 and 2024 amounted to Rp20,325 and
2024 masing-masing adalah sebesar Rp20.325 dan Rp18.119 Rp18,119, respectively (Note 38).
(Catatan 38).
- 104 -
Page 635
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
31. BEBAN BUNGA 31. INTEREST EXPENSES
Akun ini merupakan beban bunga atas: This account represents interest expenses on:
2025 2024
Rupiah Rupiah
Simpanan nasabah 876.192 640.501 Deposits from customer
Simpanan dari bank lain 26.256 21.331 Deposits from other banks
LTN Subordinasi I tahap I 19.000 19.000 Subordinated LTN I stage I
Dana kelolaan tidak kena pajak 15.234 16.940 Non-taxable management funds
Sub jumlah 936.682 697.772 Sub total
Mata Uang Asing Foreign Currencies
Simpanan nasabah 29.713 37.208 Deposits from customers
Simpanan dari bank lain - 1.015 Deposits from other banks
Sub jumlah 29.713 38.223 Sub total
Jumlah 966.395 735.995 Total
Jumlah beban bunga dari pihak berelasi untuk tahun yang Total interest expenses from related parties for the years
berakhir pada tanggal-tanggal 31 Desember 2025 dan 2024 ended December 31, 2025 and 2024 amounted to Rp22,200
masing-masing adalah sebesar dan Rp22.200 dan Rp30.723 and Rp30,723, respectively (Note 38).
(Catatan 38).
32. BEBAN TENAGA KERJA 32. EMPLOYEE EXPENSES
Rincian beban tenaga kerja adalah sebagai berikut: The details of employee expenses are as follows:
2025 2024
Gaji 192.940 194.772 Salaries
Tunjangan 64.741 58.964 Allowances
Imbalan pasca kerja (Catatan 26) 15.702 17.088 Post-employment benefits (Note 26)
Asuransi 11.760 16.244 Insurance
Pelatihan 6.744 10.531 Training
Jumlah 291.887 297.599 Total
33. BEBAN OPERASIONAL 33. OPERATIONAL EXPENSES
Rincian beban operasional adalah sebagai berikut: The details of operational expenses are as follows:
2025 2024
Operasional 510.291 122.712 Operational
Teknologi dan informasi 141.032 85.217 Technology and information
Keamanan dan kebersihan 61.150 48.671 Security and cleaning
Premi penjaminan LPS (Catatan 42) 53.183 43.722 Premium paid to LPS (Note 42)
Jasa profesional 29.732 30.368 Professional fees
Jasa outsourcing 17.906 25.747 Outsourcing service
Komunikasi 14.152 15.165 Communication
Iuran 15.653 14.162 Dues
Asuransi 15.062 10.265 Insurance
Utilitas 13.286 14.443 Utilities
Transportasi 12.092 13.258 Transportation
Sewa peralatan 10.516 11.060 Rent equipment
Pemeliharaan 8.846 10.395 Maintenance
Administrasi bank 6.766 881 Bank administration
ATM 5.057 4.920 ATM
Barang cetakan 4.212 8.007 Printing
Pajak 3.591 2.111 Tax
Fee - 7.474 Fee
Lainnya 16.946 68.634 Others
Jumlah 939.473 537.212 Total
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Page 636
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
34. BEBAN UMUM DAN ADMINISTRASI 34. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah sebagai berikut: The details of general and administrative expense are as
follows:
2025 2024
Penyusutan (Catatan 16) 66.214 70.369 Depreciation (Note 16)
Pemasaran dan promosi 52.257 51.440 Marketing and promotion
Sewa bangunan 18.847 7.942 Building rent
Amortisasi (Catatan 17) 16.212 15.919 Amortization (Note 17)
Perbaikan dan pemeliharaan bangunan 5.124 14.880 Repairs and maintenance of building
Jumlah 158.654 160.550 Total
35. KERUGIAN PENURUNAN NILAI ASET KEUANGAN 35. IMPAIRMENT LOSS ON FINANCIAL AND NON-
DAN NON-KEUANGAN – BERSIH FINANCIAL ASSETS – NET
Rincian kerugian (pemulihan) penurunan nilai aset keuangan Details of loss (recovery) for impairment of financial and
dan non-keuangan adalah sebagai berikut: non-financial assets are as follows:
2025 2024
Rupiah Rupiah
Agunan yang diambil alih (Catatan 18) 575.201 38.810 Foreclosed assets (Note 18)
Efek-efek (Catatan 8 dan 9) (753) 360 Marketable securities (Note 8 and 9)
Tagihan lain-lain 104 153 Other receivables
Giro pada bank lain (Catatan 6) 14 70 Current accounts in other banks (Note 6)
Kredit yang diberikan (Catatan 13h) (92.829) 38.997 Loans (Note 13h)
Sub jumlah 481.737 78.390 Sub total
Mata Uang Asing Foreign Currencies
Kredit yang diberikan (Catatan 13h) (68) (3.559) Loans (Note 13h)
Giro pada bank lain (Catatan 6) 37 20 Current accounts in other banks (Note 6)
Efek-efek (Catatan 8 dan 9) (59) 175 Marketable securities (Note 8 and 9)
Sub jumlah (90) (3.364) Sub total
Jumlah 481.647 75.026 Total
36. PENDAPATAN (BEBAN) NON-OPERASIONAL – 36. NON-OPERATING INCOME (EXPENSES) - NET
NETO
Rincian pendapatan (beban) non-operasional adalah sebagai The details of non-operating income (expenses) are as
berikut: follows:
2025 2024
Laba penjualan aset tetap (Catatan 16) 551 211 Gain on sale officed assets (Note 16)
Tanggung jawab sosial Korporasi (10.115) (7.904) Corporate social responsibility
Lain-lain (6.365) 181 Others
Jumlah (15.929) (7.512) Total
- 106 -
Page 637
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
37. LABA (RUGI) PER SAHAM DASAR 37. BASIC EARNINGS (LOSS) PER SHARE
Laba (rugi) per saham dihitung dengan membagi laba tahun Basic earning (loss) per share is compute by dividing profit
berjalan dengan jumlah rata-rata tertimbang saham yang for the year with the weighted-average number of shares
beredar pada tahun berjalan. Rincian perhitungan laba (rugi) outstanding during the year. The details of calculation of
per saham dasar adalah sebagai berikut: basic earning (loss) per share is as follows:
2025 2024
Laba (rugi) tahun berjalan untuk Loss (profit) for the year to be accounted for
perhitungan laba (rugi) per saham basic earnings (loss) per share
dasar (567.520) 152.474
Jumlah rata-rata tertimbang saham The weighted-average of common stock for
biasa untuk perhitungan laba (rugi) computation of basic loss (earnings) per
per saham dasar 20.223 20.223 share
Jumlah rata-rata tertimbang saham Weighted average number of ordinary
biasa untuk perhitungan laba (rugi) shares for computation of diluted
bersih per saham dilusian 20.223 20.223 loss (earnings) per share
Laba (rugi) per saham dasar Basic earnings (loss) per share
(rupiah penuh) (28,06) 7,54 (full rupiah amount)
Laba (rugi) per saham dilusian Earnings (loss) per diluted (full amount)
(nilai penuh) (28,06) 7,54
Laba (rugi) per saham dasar dihitung dengan membagi laba Basic earnings (loss) per share is calculated by dividing the
(rugi) bersih yang tersedia bagi pemegang saham dengan rata- net earnings (loss) attributable to shareholders by the
rata tertimbang saham biasa yang beredar pada tahun yang weighted average number of ordinary shares on issue during
bersangkutan. the year.
Laba (rugi) per saham dilusian dihitung dengan membagi laba Diluted earnings (loss) per share is calculated by dividing the
(rugi) bersih yang tersedia bagi pemegang saham dengan net profit (loss) available to shareholders by the weighted
rata-rata tertimbang saham biasa yang telah disesuaikan average ordinary shares adjusted for the effects of all dilutive
dengan dampak dari semua efek berpotensi saham biasa yang potential ordinary shares.
dilutif.
Pada tanggal 31 Desember 2025 dan 2024 tidak ada sekuritas As of December 31, 2025 and 2024, there are no convertible
konversi yang berpotensi mendilusi laba (rugi) per saham securities that have the potential to dilute the basic earnings
dasar di masa depan. (loss) per share in the future.
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH RELATED
BERELASI PARTIES
Dalam kegiatan usaha normal, Bank melakukan transaksi In the normal course of business, the Bank entered into
dengan pihak-pihak berelasi. Transaksi dengan pihak-pihak transaction with related parties. Transactions with related
berelasi tersebut dilaksanakan dengan syarat dan kondisi yang parties were conducted under terms and conditions similar to
sama sebagaimana dilakukan dengan pihak ketiga. those granted to third parties.
Saldo dan transaksi dengan pihak-pihak berelasi Balance and transactions with related parties
Rincian saldo dengan pihak-pihak berelasi adalah sebagai The details of balance with related parties are as follows:
berikut:
2025 2024
Laporan posisi keuangan Statement of financial position
Kredit yang diberikan – bersih
(Catatan 13) Loans - net (Note 13)
PT Danayasa Arthatama Tbk 116.106 123.850 PT Danayasa Arthatama Tbk
Panji Yudha Winata 66.704 75.031 Panji Yudha Winata
Kharisma Arya Paksi 55.142 67.012 Kharisma Arya Paksi
PT Andara Duta Mandiri 29.859 29.860 PT Andara Duta Mandiri
Andi Bharata Winata 5.351 8.205 Andi Bharata Winata
Samir 5.129 21.394 Samir
Emelia Susanto 516 1.462 Emelia Susanto
Jumlah – bersih 278.807 326.814 Total – net
Persentase dari jumlah kredit yang
diberikan 2,85% 3,08% Percentage from total loans
Persentase dari jumlah aset 1,01% 1,08% Percentage from total assets
- 107 -
Page 638
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Saldo dan transaksi dengan pihak-pihak berelasi Balance and transactions with related parties (continued)
(lanjutan)
2025 2024
Laporan posisi keuangan (lanjutan) Statement of financial position (continued)
Simpanan nasabah (Catatan 20) Deposits from customers (Note 20)
Giro 598.084 420.054 Demand deposits
Tabungan 46.534 38.911 Savings deposits
Deposito berjangka 820.782 720.899 Time deposits
Jumlah 1.465.400 1.179.864 Total
Persentase dari jumlah simpanan Percentage from total deposits
nasabah 6,50% 4,94% from customers
Persentase dari jumlah liabilitas 6,16% 4,58% Percentage from total liabilities
Rincian transaksi dengan pihak-pihak berelasi adalah sebagai The details of transactions with related parties are as follows:
berikut:
2025 2024
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive Income
Pendapatan bunga (Catatan 30) 20.325 18.119 Interest income (Note 30)
Persentase dari jumlah pendapatan bunga 1,20% 2,46% Percentage from total interest income
Beban bunga (Catatan 31) 22.200 30.723 Interest expenses (Note 31)
Persentase dari jumlah beban bunga 2,30% 4,17% Percentage from total interest expenses
Manajemen kunci (Catatan 1c) 37.927 37.036 Key management (Note 1c)
Persentase dari jumlah beban tenaga kerja 12,99% 12,90% Percentage from total personel expenses
Beban sewa gedung 17.450 22.059 Rent building expenses
Persentase dari jumlah beban operasi 1,88% 4,03% Percentage from total operational expenses
a. Transaksi Build, Operate, and Transfer (BOT) atas a. The transaction of Build, Operate, and Transfer (BOT)
Gedung Artha Graha dengan PT Buanagraha Arthaprima of Artha Graha Building with PT Buanagraha
selama jangka waktu 40 tahun (Catatan 16). Arthaprima has a term of 40 years (Note 16).
b. Bank melakukan transaksi sewa gedung dengan b. The Bank has entered into a building rental with
PT Buanagraha Arthaprima dan diakui sebagai aset hak PT Buanagraha Arthaprima and recognized as right of
guna. use assets.
c. Komitmen dan kontinjensi dengan pihak-pihak berelasi c. Commitments and contingencies with related parties as
pada tanggal 31 Desember 2025 dan 2024 masing- of December 31, 2025 and 2024 amounted to Rp42,768
masing sebesar Rp42.768 dan Rp74.172. (Catatan 39). and Rp74,172 respectively (Note 39).
Sifat relasi Nature of relationship
Pihak-pihak berelasi adalah perusahaan dan perorangan yang Related parties are companies and individuals who directly
mempunyai keterkaitan kepemilikan atau kepengurusan or indirectly have relationships with the Bank through
secara langsung maupun tidak langsung dengan Bank. ownership or management.
Pihak Berelasi/ Sifat dari Hubungan/ Sifat dari Transaksi/
Related Parties Nature of Relationship Nature of Transaction
Memiliki kesamaan pemegang saham/ BOT, giro dan deposito berjangka/
PT Buanagraha Arthaprima
Has same shareholders BOT, demand deposits and time deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Cerana Arthaputra
Bank’s shareholder Corporate guarantee and demand deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/Corporate
PT Karya Nusantara Permai
Bank’s shareholder guarantee and demand deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Pirus Platinum Murni
Bank’s shareholder Corporate guarantee and demand deposits
Pemegang saham Bank/ Deposito berjangka/
PT Cakra Inti Utama
Bank’s shareholder Time deposits
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Puspita Bisnispuri
Bank’s shareholder Corporate guarantee and demand deposits
- 108 -
Page 639
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
38. TRANSAKSI DAN SALDO DENGAN PIHAK-PIHAK 38. TRANSACTIONS AND BALANCES WITH RELATED
BERELASI (lanjutan) PARTIES (continued)
Sifat relasi (lanjutan) Nature of relationship (continued)
Pihak Berelasi/ Sifat dari Hubungan/ Sifat dari Transaksi/
Related Parties Nature of Relationship Nature of Transaction
Pemegang saham Bank/ Jaminan Perusahaan dan giro/
PT Arthamulia Sentosajaya
Bank’s shareholder Corporate guarantee and demand deposits
PT Andana Utamagraha Afiliasi/ Affiliate Giro / Demand deposits
Giro dan deposito berjangka/
PT Electronic City Indonesia Tbk Afiliasi/Affiliate
Demand deposits and time deposits
PT Erajaya Swasembada Tbk Afiliasi/Affiliate Giro/ Demand deposits
PT Jakarta International Hotels &
Afiliasi/ Affiliate Giro/ Demand deposits
Development Tbk
PT Karya Megah Permai Afiliasi/ Affiliate Giro/ Demand deposits
Giro dan deposito berjangka/
PT Makmur Jaya Serasi Afiliasi/ Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Tunas Satya Prakarsa Afiliasi/ Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Artha Telekomindo Afiliasi/Affiliate
Demand deposits and time deposits
PT Danayasa Arthatama Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Agung Sedayu Afiliasi/Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Agung Sedayu Permai Afiliasi/Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Multi Artha Pratama Afiliasi/Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Global Persada Inti Afiliasi/Affiliate
Demand deposits and time deposits
PT Artha Propertindo Indonesia Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Adinusa Puripratama Afiliasi/Affiliate
Demand deposits and time deposits
PT Harapan Sinar Sejahtera Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Catur Kusuma Abadi Sejahtera Afiliasi/Affiliate
Demand deposits and time deposits
PT Gemilang Inti Persada Afiliasi/Affiliate Giro/ Demand Deposits
PT Artha Graha Network Afiliasi/Affiliate Giro/ Demand Deposits
PT Detik Amita Sakti Afiliasi/Affiliate Giro/ Demand Deposits
PT Lava Pratama Indonesia Afiliasi/Affiliate Giro/ Demand Deposits
PT Lentera Duasatu Propertindo Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Kharisma Arya Paksi Afiliasi/Affiliate
Demand deposits and time deposits
PT Kresna Aji Sembada Afiliasi/Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
PT Artha Graha General Insurance Afiliasi/ Affiliate
Demand deposits and time deposits
Giro dan deposito berjangka/
PT Bangun Kosambi Sukses Afiliasi/ Affiliate
Demand deposits and time deposits
PT Pantai Indah Kapuk Dua Afiliasi/ Affiliate Giro/ Demand Deposits
Giro dan deposito berjangka/
Yayasan Buddha Tzu Chi Afiliasi/ Affiliate
Demand deposits and time deposits
Dewan Komisaris, Direksi dan Pejabat
Manajemen dan Karyawan Kunci/ Giro, tabungan dan deposito berjangka/
Eksekutif/ Board of Commisioners,
Management and employees Demand, saving and time deposits
Directors and Executive Officers
Seluruh saldo dan transaksi yang signifikan dengan pihak- All balances and significant transactions with related parties
pihak berelasi telah diungkapkan dalam catatan atas laporan are disclosed in the notes to the financial statements.
keuangan.
- 109 -
Page 640
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
39. KOMITMEN DAN KONTINJENSI 39. COMMITMENTS AND CONTINGENCIES
Ikhtisar komitmen dan kontinjensi Bank yang dinyatakan The summary of the Bank’s commitments and contingencies
dalam nilai kontrak adalah sebagai berikut: at contractual amounts is as follows:
2025 2024
Komitmen: Commitments:
Tagihan komitmen: Commitments receivables:
Purchases of spot and forward foreign currency
Pembelian spot dan forward valuta asing 174.682 222.895 purchased
Liabilitas komitmen: Commitments liabilities:
Fasilitas kredit yang belum digunakan (495.394) (973.904) Unused loan facilities
Penjualan spot dan forward valuta asing (174.689) (23.689) Sale of spot and forward foreign currency
L/C yang masih beredar (6.203) (37.688) Outstanding irrevocable L/C
Lainnya (6.592) (6.592) Others
Liabilitas komitmen – bersih (508.196) (818.978) Commitments liabilities – net
Kontinjensi: Contingencies:
Tagihan kontinjensi: Contingent receivables:
Pendapatan bunga dalam penyelesaian 157.485 6.178 Past due interest revenues
Liabilitas kontinjensi: Contingent liabilities:
Garansi yang diterbitkan (104.775) (19.227) Guarantee issued
Setoran titipan - (113.497) Deposits
Lain-lain - (164.873) Others
Liabilitas kontinjensi – bersih 52.710 (291.419) Contingent liabilities – net
Jumlah liabilitas komitmen dan Total commitments and contingencies
kontinjensi – bersih (455.486) (1.110.397) liabilities – net
Pada tanggal 31 Desember 2025 dan 2024, Bank memiliki As of December 31, 2025 and 2024, the Bank has
saldo transaksi komitmen dan kontinjensi dengan pihak-pihak commitments and contingencies transactions balances with
berelasi masing-masing sebesar Rp42.768 dan Rp74.172 related parties amounted to Rp42,768 and Rp74,172,
(Catatan 38). respectively (Note 38).
Perkara hukum Legal matters
Bank saat ini tidak melanjutkan permohonan kasasi atas The Bank is currently not continuing the cassation appeal
penyitaan dan perampasan harta benda dalam Putusan against the confiscation and seizure of assets in case decision
Perkara Nomor 72/Pid.Sus-TPK/2024/PN Jkt Pst jo. Putusan number. 72/Pid.Sus-TPK/2024/PN Jkt Pst jo. Decision of the
Pengadilan Tinggi DKI Jakarta Nomor 4/PID.SUS- DKI Jakarta High Court Number 4/PID.SUS-TPK/2025/PT
TPK/2025/PT DKI yang dilakukan oleh Jaksa Penuntut DKI conducted by the Public Prosecutor at the Attorney
Umum pada Kejaksaan Agung Republik Indonesia. General's Office of the Republic of Indonesia.
Adapun alasan Bank mencabut permohonan kasasi atas upaya The reason the Bank withdrew its appeal for an objection to
hukum Keberatan atas Penyitaan tersebut adalah karena Bank the confiscation was because the Bank decided to submit to
memutuskan untuk tunduk dan patuh atas putusan pengadilan. and comply with the court's decision.
40. KREDIT PENERUSAN DARI BANK INDONESIA 40. CHANNELING LOANS FROM BANK INDONESIA
Pada tanggal 12 Mei 1999, Bank dengan Bank Indonesia (BI) On May 12, 1999, Bank and Bank Indonesia (BI) entered into
menandatangani Perjanjian Kredit Penerusan kepada channeling loans agreement to provide loans to Small and
Pengusaha Kecil dan Pengusaha Mikro (KPKM), dimana BI Micro Enterprises (KPKM), where by BI has appointed Bank
menunjuk Bank sebagai penyalur Kredit Likuiditas Bank to channel the Bank Indonesia Liquidity Loan (KLBI) for
Indonesia (KLBI) untuk KPKM dan menyalurkan kepada KPKM and provide the loan to its debtors. This facility
debitur. Fasilitas yang diberikan kepada Bank adalah sebesar amounting to Rp31,472. The loan period to the Bank’s
Rp31.472. Jangka waktu pinjaman kepada debitur adalah 2 debtors for 2 (two) to 6 (six) years and this facility will be
(dua) sampai 6 (enam) tahun dan fasilitas kepada Bank akan expired after all principal and interest as stated in the loan
berakhir pada saat seluruh pinjaman pokok dan bunga yang agreement are being settled by the debtors. The facility to the
tercantum dalam perjanjian telah dilunasi. Fasilitas kepada Bank bears interest rate per annum of 13% and interest rate
Bank dikenakan bunga sebesar 13% per tahun dan suku bunga to its debtors for KPKM of 16% per annum.
KPKM kepada debitur sebesar 16% per tahun.
Bank tidak menanggung risiko kredit atas penyaluran KPKM The Bank is not responsible for credit risk of channeling loans
tersebut. to KPKM.
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Page 641
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
41. INFORMASI SEGMEN USAHA 41. OPERATING SEGMENT INFORMATION
Segmen operasi Operating segment
Segmen operasi dilaporkan sesuai dengan laporan internal Operating segments are reported in accordance with the
yang disiapkan untuk pengambil keputusan operasional yang internal reporting provided to the chief operating decision
bertanggung jawab untuk mengalokasikan sumber daya ke maker, which is responsible for allocating resources to the
segmen tertentu dan melakukan penilaian atas performanya. reportable segments and assesses its performance. All
Seluruh segmen operasi yang digunakan oleh Bank telah operating segments used by the Bank meet the definition of a
memenuhi kriteria pelaporan berdasarkan PSAK 108 (Revisi reportable segment under SFAS 108 (Revised 2009),
2009), “Segmen Operasi”. “Operating Segments”.
Tidak terdapat pendapatan dari satu konsumen eksternal atau There was no revenue from the external customers or other
pihak lain yang mencapai 10% atau lebih dari jumlah parties that reached 10% or more of the Bank’s income for
pendapatan Bank untuk tahun yang berakhir pada tanggal the years ended December 31, 2025 and 2024.
31 Desember 2025 dan 2024.
Bank memiliki empat pelaporan segmen. Di bawah ini The Bank has four reportable segments. The following
merupakan penjelasan mengenai operasi dari masing-masing describes the operations in each of the Bank’s reportable
pelaporan segmen yang dimiliki oleh Bank: segments:
• Produktif - termasuk pinjaman yang diberikan kepada • Productive - includes loans disbursed to productive
sektor produktif diantaranya, kredit modal kerja dan sectors, among others working capital and investment
investasi. loans.
• Konsumtif - termasuk pinjaman yang diberikan untuk • Consumer - includes loans disbursed for consumptive
keperluan konsumtif. purposes.
• Treasuri - segmen ini terkait dengan kegiatan treasuri • Treasury - undertake the Bank’s treasury activities which
Bank termasuk transaksi money market dan investasi include money market and investment in placements and
dalam bentuk penempatan dan efek. securities.
• Lain-lain - termasuk aktivitas back office dan divisi yang • Others - includes all back office processes and non-profit
tidak menghasilkan laba. generating divisions in the Bank.
2025
Produktif/ Konsumtif/ Treasuri/ Lain-lain/ Jumlah/
Productive Consumer Treasury Others Total
Pendapatan
bunga 807.917 136.029 755.820 - 1.699.766 Interest income
Jumlah aset 7.727.242 2.065.193 14.115.262 3.666.121 27.573.818 Total assets
Cadangan
kerugian Allowance for
penurunan nilai (222.606) (93.058) (441) - (316.105) impairment losses
Giro/ Tabungan/
Deposito/ Demand Saving Non DPK/
Deposits deposits deposits Non DPK Jumlah/ Total
Beban bunga 837.491 58.577 9.838 60.489 966.395 Interest expenses
Jumlah liabilitas 14.113.111 6.627.786 1.911.617 1.120.183 23.772.697 Total liabilities
2024
Produktif/ Konsumtif/ Treasuri/ Lain-lain/ Jumlah/
Productive Consumer Treasury Others Total
Pendapatan
bunga 874.512 156.570 614.982 - 1.646.064 Interest income
Jumlah aset 8.264.968 2.340.510 15.362.193 4.158.722 30.126.393 Total assets
Cadangan
kerugian Allowance for
penurunan nilai (82.507) (449.398) (1.965) (366.158) (900.028) impairment losses
Giro/ Tabungan/
Deposito/ Demand Saving Non DPK/
Deposits deposits deposits Non DPK Jumlah/ Total
Beban bunga (607.282) (59.782) (10.644) (58.287) (735.995) Interest expenses
Jumlah liabilitas 15.538.627 6.517.641 1.834.505 1.895.924 25.786.697 Total liabilities
- 111 -
Page 642
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
41. INFORMASI SEGMEN USAHA (lanjutan) 41. OPERATING SEGMENT INFORMATION (continued)
Segmen geografis Geographical segment
Bank beroperasi di dua wilayah geografis utama yaitu Daerah The Bank is operating in two main geographic areas which
Khusus Ibukota Jakarta (DKI Jakarta) dan di luar DKI consists of Special District of Jakarta (DKI Jakarta) and
Jakarta. outside DKI Jakarta.
Berikut ini adalah informasi segmen berdasarkan segmen The following is segment information based on geographic
geografis: segments:
2025
Jakarta/ Jawa/ Sumatera/ Sulawesi/ Kalimantan/ Lainnya/ Jumlah/
Keterangan Jakarta Java Sumatera Sulawesi Kalimantan Other Total Description
Pendapatan: Income:
Pendapatan bunga Interest income
dan operasional and other
lainnya 2.001.913 63.019 102.053 48.136 36.060 3.995 2.255.176 operating income
Beban: Expenses:
Beban bunga dan Interest and other
operasional operating
lainnya (2.341.000) (132.481) (209.584) (79.533) (25.704) (49.754) (2.838.056) expenses
Laba (rugi) Profit (loss) from
operasional (339.087) (69.462) (107.531) (31.397) 10.356 (45.759) (582.880) operations
Laba (rugi) tahun Profit (loss) for the
berjalan (543.449) 4.414 3.789 (13.415) 9.914 (28.773) (567.520) current year
Jumlah aset 21.931.042 1.814.054 2.647.931 622.592 109.614 448.585 27.573.818 Total assets
2024
Jakarta/ Jawa/ Sumatera/ Sulawesi/ Kalimantan/ Lainnya/ Jumlah/
Keterangan Jakarta Java Sumatera Sulawesi Kalimantan Other Total Description
Pendapatan: Income:
Pendapatan bunga Interest income
dan operasional and other
lainnya 1.801.811 45.257 74.138 45.900 28.641 7.902 2.003.649 operating income
Beban: Expenses:
Beban bunga dan Interest and other
operasional operating
lainnya (1.459.488) (89.120) (150.102) (54.160) (22.492) (31.020) (1.806.382) expenses
Laba (rugi) Profit (loss) from
operasional 342.323 (43.863) (75.964) (8.260) 6.149 (23.118) 197.267 operations
Laba (rugi) tahun Profit (loss) for the
berjalan 117.427 9.468 21.050 9.000 2.934 (7.405) 152.474 current year
Jumlah aset 24.505.022 1.870.280 2.460.188 648.357 110.484 532.062 30.126.393 Total assets
42. JAMINAN PEMERINTAH TERHADAP KEWAJIBAN 42. GOVERNMENT GUARANTEE ON OBLIGATIONS
PEMBAYARAN BANK UMUM PAYMENT OF COMMERCIAL BANKS
Berdasarkan Keputusan Presiden No. 26 Tahun 1998 yang Based on Decree of President of Republic Indonesia No. 26
dilaksanakan melalui Keputusan Menteri Keuangan tanggal of 1998 as implemented through the Decree of Minister of
28 Januari 1998 dan Surat Keputusan Bersama Direksi Bank Finance dated January 28, 1998 and the Joint Decree
Indonesia dan Ketua Badan Penyehatan Perbankan Nasional between Bank Indonesia Board of Directors and Chairman of
(SKB BI dan BPPN) No. 30/270/KEP/DIR dan the Indonesian Bank Restructuring Agency (SKB BI and
No.1/BPPN/1998 tanggal 6 Maret 1998, Pemerintah telah IBRA) No. 30/270/KEP/DIR andNo. 1/IBRA/1998 dated
menjamin kewajiban tertentu dari seluruh bank umum yang March 6, 1998, the Government has guaranteed certain
berbadan hukum Indonesia. obligations of all commercial banks incorporated in
Indonesia.
- 112 -
Page 643
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
42. JAMINAN PEMERINTAH TERHADAP KEWAJIBAN 42. GOVERNMENT GUARANTEE ON OBLIGATIONS
PEMBAYARAN BANK UMUM (lanjutan) PAYMENT OF COMMERCIAL BANKS (continued)
Berdasarkan perubahan terakhir yang terdapat pada Based on the latest amendment that are stated in the Decree
Keputusan Menteri Keuangan No. 179/KMK.017/2000 of the Minister of Finance No. 179/KMK.017/2000 dated May
tanggal 26 Mei 2000, jaminan tersebut berlaku sejak tanggal 26, 2000, this guarantee is valid from the date of January 26,
26 Januari 1998 sampai dengan 31 Januari 2001 dan dapat 1998 until January 31, 2001 and may be extended
diperpanjang dengan sendirinya setiap 6 (enam) bulan automatically every 6 (six) months continuously, unless
berikutnya secara terus-menerus, kecuali apabila dalam within six (6) months before the expiration of a period
waktu 6 (enam) bulan sebelum berakhirnya jangka waktu Guarantee Program or its extension, the Minister of Finance
Program Penjaminan atau jangka waktu perpanjangannya, announced the termination or alteration of the Guarantee
Menteri Keuangan mengumumkan pengakhiran dan atau Program to be known by the public. For this guarantee, the
perubahan Program Penjaminan tersebut untuk diketahui oleh Government charges premium is calculated based on a
umum. Atas penjaminan ini, Pemerintah membebankan premi certain percentage according to applicable regulations.
yang dihitung berdasarkan persentase tertentu sesuai
ketentuan yang berlaku.
Sesuai dengan Peraturan Menteri Keuangan According to the Minister of Finance Regulation
No.17/PMK.05/2005 tanggal 3 Maret 2005, terhitung sejak No.17/PMK.05/2005 dated March 3, 2005, starting from
tanggal 18 April 2005 jenis kewajiban bank umum yang April 18, 2005, commercial bank obligations guaranted by
dijamin berdasarkan Program Penjaminan Pemerintah Government Guarantee Program included demand deposits,
meliputi giro, tabungan, deposito berjangka dan pinjaman savings deposits, time deposits and borrowings from other
yang diterima dari bank lain dalam bentuk transaksi pasar banks in the form of inter-bank money market transactions.
uang antar bank.
Program Penjaminan Pemerintah melalui Unit Pelaksana The Government Guarantee Program through Government
Penjaminan Pemerintah (UP3) telah berakhir pada tanggal 22 Guarantee Implementer Unit (UP3) expired on September 22,
September 2005, sebagaimana dinyatakan dalam Peraturan 2005, as stated in the Minister of Finance Regulation No.
Menteri Keuangan No. 68/PMK.05/2005 tanggal 10 Agustus 68/PMK.05/2005 dated August 10, 2005 concerning
2005 tentang “Perhitungan dan Pembayaran Premi Program “Premium Calculation and Payment of Government
Penjaminan Pemerintah terhadap Kewajiban Pembayaran Guarantee Program on Commercial Bank Payment
Bank Umum” untuk periode 1 Juli sampai dengan 21 Obligations” for the period of July 1 up to September 21,
September 2005. Sebagai pengganti UP3, Pemerintah telah 2005. As a successor of Government Guarantee Program, the
membentuk lembaga independen yaitu Lembaga Penjamin Government has established an independent institution that is
Simpanan (LPS) berdasarkan Undang-Undang No. 24 Tahun Deposit Insurance Corporation (DIC) according to Law No.
2004 tanggal 22 September 2004 tentang “Lembaga 24 Year 2004 dated September 22, 2004 about “Deposit
Penjamin Simpanan”, dimana LPS menjamin dana Insurance Corporation”, which DIC guarantees public funds
masyarakat termasuk dana dari bank lain dalam bentuk giro, including funds from other banks in form of demand deposits,
deposito, sertifikat deposito, tabungan dan/ atau bentuk time deposits, certificates of deposits, saving deposits, and/ or
lainnya yang dipersamakan dengan itu. other similar forms with it.
Berdasarkan salinan Peraturan LPS No. 1/PLPS/2006 tanggal According the copied of DIC Regulation No. 1/PLPS/2006
9 Maret 2006 tentang “Program Penjaminan Simpanan” dated March 9, 2006 concerning “Deposits Guarantee
diatur besarnya saldo yang dijamin untuk setiap nasabah pada Program”, set the amount of the balance guaranteed for each
satu bank adalah paling tinggi sebesar Rp100 juta. customer on a bank is a maximum of Rp100 million.
Sesuai dengan Peraturan Pemerintah No. 66 Tahun 2008 According to Government Regulation No.66 Year 2008 dated
tanggal 13 Oktober 2008 tentang “Besaran Nilai Simpanan October 13, 2008 concerning “The amount of the Deposits
yang Dijamin Lembaga Penjamin Simpanan” maka nilai that Guaranteed by Deposits Insurance Corporation” the
simpanan setiap nasabah pada satu bank yang dijamin oleh value of each customer deposits in one bank that guaranteed
Pemerintah naik menjadi sebesar Rp2 miliar (Rupiah penuh) by the Government raise to Rp2 billion (full Rupiah amount)
dari semula Rp100 juta (Rupiah penuh), efektif sejak tanggal from Rp100 million (full Rupiah amount), which effective
tersebut di atas. since the date stated above.
Tingkat suku bunga penjaminan LPS untuk simpanan dalam The LPS guarantee interest rate for deposits in Rupiah and
Rupiah dan Dolar Amerika Serikat masing-masing sebesar United States Dollars is 3.50% and 2.00% respectively as of
3,50% dan 2,00% pada tanggal 31 Desember 2025 dan December 31, 2025 and 4.25% and 2.25% respectively as of
sebesar 4,25% dan 2,25% pada tanggal 31 Desember 2024. December 31, 2024.
Beban premi penjaminan yang dibayar kepada LPS untuk Insurance premium expense paid to DIC for the years ended
tahun yang berakhir pada tanggal-tanggal 31 Desember 2025 December 31, 2025 and 2024 amounted to Rp53,183 and
dan 2024 masing-masing sebesar Rp53.183 dan Rp43.722 Rp43,722 respectively (Note 33).
(Catatan 33).
- 113 -
Page 644
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. NILAI WAJAR INSTRUMEN KEUANGAN 43. FAIR VALUE OF FINANCIAL INSTRUMENTS
Tabel di bawah ini menyajikan perbandingan antara nilai The tables below summarize the comparison between the
tercatat dan nilai wajar dari semua aset dan liabilitas keuangan carrying amounts and fair values of all financial assets and
disajikan per kategori dari instrumen keuangan. Nilai wajar liabilities presented per category of financial instruments.
yang diungkapkan adalah berdasarkan informasi relevan yang The fair values disclosed are based on relevant information
tersedia pada tanggal 31 Desember 2025 dan 2024, dan tidak available as of December 31, 2025 and 2024, and not updated
diperbaharui untuk mencerminkan perubahan dalam kondisi to reflect changes in market conditions which have occurred
pasar yang telah terjadi setelah tanggal ini. after this date.
2025
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Aset keuangan: Financial assets:
Kas 480.015 480.015 Cash
Giro pada Bank Indonesia 2.311.415 2.311.415 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 270.451 270.451 Current accounts with other banks – net
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain - bersih 2.445.816 2.445.816 banks – net
Efek-efek – bersih 8.939.788 8.939.788 Marketable securities – net
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreement to
kembali 147.459 147.459 resell
Tagihan derivatif 332 332 Derivative receivables
Pendapatan bunga yang masih akan diterima 272.255 272.255 Accrued interest receivables
Kredit yang diberikan – bersih 9.476.770 9.476.770 Loans – net
Penyertaan saham 6 6 Investment inshares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan tagihan 226.583 226.583 Guarantee deposits and receivables
Jumlah aset keuangan 24.570.890 24.570.890 Total financial assets
Liabilitas keuangan: Financial liabilities:
Liabilitas segera 240.572 240.572 Obligations due immediately
Simpanan nasabah 22.652.514 22.652.514 Deposits from customers
Simpanan dari bank lain 147.764 147.764 Deposits from other banks
Liabilitas derivatif 340 340 Derivative liabilities
Bunga masih harus dibayar 37.710 37.710 Accrued interest payables
Liabilitas lain-lain 375.870 375.870 Other liabilities
Pinjaman subordinasi 200.000 200.000 Subordinated loan
Jumlah liabilitas keuangan 23.654.770 23.654.770 Total financial liabilities
2024
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Aset keuangan: Financial assets:
Kas 769.354 769.354 Cash
Giro pada Bank Indonesia 3.024.920 3.024.920 Current accounts with Bank Indonesia
Giro pada bank lain – bersih 349.430 349.430 Current accounts with other banks – net
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain - bersih 2.177.464 2.177.464 banks – net
Efek-efek – bersih 8.501.562 8.501.562 Marketable securities – net
Wesel ekspor 166.681 166.681 Export bills
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreement to
kembali 976.063 976.063 resell
Tagihan derivatif 48 48 Derivative receivables
Pendapatan bunga yang masih akan diterima 253.265 253.265 Accrued interest receivables
Kredit yang diberikan – bersih 10.073.572 10.073.572 Loans – net
Tagihan akseptasi 166.025 166.025 Acceptance receivables
Penyertaan saham 6 6 Investment inshares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan tagihan 21.858 21.858 Guarantee deposits and receivables
Jumlah aset keuangan 26.480.248 26.480.248 Total financial assets
- 114 -
Page 645
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 43. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
Tabel di bawah ini menyajikan perbandingan antara nilai The tables below summarize the comparison between the
tercatat dan nilai wajar dari semua aset dan liabilitas keuangan carrying amounts and fair values of all financial assets and
disajikan per kategori dari instrumen keuangan. Nilai wajar liabilities presented per category of financial instruments.
yang diungkapkan adalah berdasarkan informasi relevan yang The fair values disclosed are based on relevant information
tersedia pada tanggal 31 Desember 2025 dan 2024, dan tidak available as of December 31, 2025 and 2024, and not
diperbaharui untuk mencerminkan perubahan dalam kondisi updated to reflect changes in market conditions which have
pasar yang telah terjadi setelah tanggal ini. (lanjutan) occurred after this date. (continued)
2024
Nilai tercatat/ Nilai wajar/
Carrying amount Fair value
Liabilitas keuangan: Financial liabilities:
Liabilitas segera 115.621 115.621 Obligations due immediately
Simpanan nasabah 23.890.773 23.890.773 Deposits from customers
Simpanan dari bank lain 452.454 452.454 Deposits from other banks
Liabilitas efek yang dijual dengan janji dibeli Securities sold under agreement
kembali 499.281 499.281 to repurchase liabilities
Liabilitas akseptasi 166.682 166.682 Acceptance liabilities
Bunga masih harus dibayar 35.100 35.100 Accrued interest payables
Liabilitas lain-lain 312.446 312.446 Other liabilities
Pinjaman subordinasi 200.000 200.000 Subordinated loan
Jumlah liabilitas keuangan 25.672.357 25.672.357 Total financial liabilities
a. Giro pada Bank Indonesia, giro pada bank lain dan a. Current accounts with Bank Indonesia and other
pendapatan bunga yang masih akan diterima dan aset banks, accrued interest receivables and other assets.
lain-lain.
Nilai tercatat dari giro pada Bank Indonesia dan bank The carrying amount of floating rate current accounts
lain dengan suku bunga mengambang adalah perkiraan with other banks and Bank Indonesia is a reasonable
yang layak atas nilai wajar. approximation of fair value.
Estimasi nilai wajar terhadap pendapatan bunga yang The estimated fair value of accrued interest income is
masih akan diterima ditetapkan berdasarkan diskonto based on discounted cash flows using prevailing
arus kas dengan menggunakan suku bunga pasar uang money market interest rates for debts with similar
yang berlaku untuk utang dengan risiko kredit dan sisa credit risk and remaining maturity. Since the maturity
jatuh tempo yang serupa. Karena sisa jatuh tempo di is less than 1 (one) year, the carrying amount of
bawah 1 (satu) tahun sehingga nilai tercatat dari accrued interest income is a reasonable
pendapatan bunga yang masih akan diterima adalah approximation of fair value.
perkiraan yang layak atas nilai wajar.
Nilai wajar setoran jaminan diasumsikan sama dengan The fair value of security deposits are assumed to be
nilai terutangnya karena tidak mempunyai persyaratan the same as their original principal amounts because
pembayaran yang pasti walaupun tidak diharapkan they have no fixed repayment terms although they are
untuk dikembalikan dalam jangka waktu 12 (dua belas) not expected to be settled within 12 (twelve) months
bulan setelah periode pelaporan. after the reporting period.
b. Penempatan pada Bank Indonesia dan bank lain b. Placements with Bank Indonesia and other banks
Nilai tercatat dari penempatan dan simpanan overnight The carrying amount of floating rate placements and
dengan suku bunga mengambang adalah perkiraan overnight deposits is a reasonable approximation of
yang layak atas nilai wajar. fair value.
Estimasi nilai wajar terhadap penempatan dengan suku The estimated fair value of fixed interest bearing
bunga tetap ditetapkan berdasarkan diskonto arus kas deposits is based on discounted cash flows using
dengan menggunakan suku bunga pasar uang yang prevailing money market interest rates for debts with
berlaku untuk utang dengan risiko kredit dan sisa jatuh similar credit risk and remaining maturity. Since the
tempo yang serupa. Karena sisa jatuh tempo di bawah maturity is below 1 (one) year, the carrying amount
1 (satu) tahun, sehingga nilai tercatat dari penempatan of fixed interest bearing deposits is a reasonable
dengan suku bunga tetap adalah perkiraan yang layak approximation of fair value.
atas nilai wajar.
- 115 -
Page 646
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 43. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
c. Efek-efek c. Marketable securities
Nilai wajar untuk efek ditetapkan berdasarkan harga The fair value for marketable securities is based on
pasar atau harga kuotasi perantara (broker)/ pedagang market prices or broker/dealer price quotations.
efek (dealer).
d. Wesel ekspor d. Export bills
Estimasi nilai wajar terhadap wesel ekspor ditetapkan The estimated fair value of export bills is determined
berdasarkan diskonto arus kas dengan menggunakan based on discounted cash flows using money market
suku bunga pasar uang yang berlaku untuk utang interest rates that apply to debt with similar credit risk
dengan risiko kredit dan sisa jatuh tempo yang serupa. and remaining maturity. Because the remaining
Karena sisa jatuh tempo di bawah satu tahun sehingga maturity is less than one year, the carrying amount of
nilai tercatat dari wesel ekspor adalah perkiraan yang the export bills is a reasonable estimate of fair value.
layak atas nilai wajar.
e. Kredit yang diberikan e. Loans
Portofolio kredit Bank secara umum terdiri dari kredit Generally, the Bank’s loan portfolio consists of loans
yang diberikan dengan suku bunga mengambang dan with variable interest rate and short-term loans with
kredit yang diberikan dengan jangka pendek dengan fixed interest rate. Loans are stated at amortized cost.
suku bunga tetap. Kredit yang diberikan dinyatakan The estimated fair value of loans represents the
berdasarkan amortized cost. Nilai wajar dari kredit discounted amount of estimated future cash flows
yang diberikan menunjukkan nilai diskon dari expected to be received by the Bank using the current
perkiraan arus kas masa depan yang diharapkan akan market rates.
diterima oleh Bank dengan menggunakan suku bunga
pasar saat ini.
Nilai tercatat dari kredit yang diberikan dengan suku The carrying amounts of variable rate loans and
bunga mengambang dan nilai tercatat atas kredit jangka short-term fixed rate loans are the reasonable
pendek dengan suku bunga tetap adalah perkiraan yang approximation of their fair values.
layak atas nilai wajar.
f. Instrumen derivatif f. Derivative instruments
Nilai wajar atas instrumen derivatif yang dinilai The fair values of derivative instruments valued by
menggunakan teknik penilaian dengan menggunakan valuation techniques using components which can be
komponen yang dapat diamati di pasar terutama adalah observed in the market, primarily are interest rate
swap suku bunga, swap mata uang dan kontrak swaps, currency swaps and currency exchange
pertukaran mata uang. Teknik penilaian yang paling contracts. Most widely used valuation techniques
banyak digunakan meliputi model penilaian forward include forward and swap valuation models which
dan swap yang menggunakan perhitungan nilai kini. use the present value calculation. The models
Model tersebut menggabungkan berbagai komponen incorporate various components which include the
yang meliputi kualitas kredit dari counterparty, nilai credit quality of the counterparty, spot value and
spot dan kontrak berjangka serta kurva tingkat suku future contracts and interest rate curve.
bunga.
g. Liabilitas segera, simpanan nasabah, simpanan dari g. Obligations due immediately, deposits from
bank lain, bunga masih harus dibayar dan liabilitas customers, deposits from other banks, accrued
lain-lain. interest expenses and other liabilities.
Estimasi nilai wajar simpanan tanpa jatuh tempo, The estimated fair value of deposits with no stated
termasuk simpanan tanpa bunga, adalah sebesar jumlah maturity, which includes non-interest bearing
terutang ketika utang tersebut dibayarkan. deposits, is the amount repayable on demand.
Estimasi nilai wajar terhadap simpanan dengan tingkat The estimated fair value of fixed interest-bearing
suku bunga tetap, bunga masih harus dibayar dan deposits, accrued interest expenses and other
liabilitas lain-lain yang tidak memiliki kuotasi di pasar liabilities not quoted in an active market is based on
aktif ditetapkan berdasarkan diskonto arus kas dengan discounted cash flows using interest rates for new
menggunakan suku bunga utang baru dengan sisa jatuh debts with similar remaining maturity. Since the
tempo yang serupa. Karena sisa jatuh tempo di bawah maturity is below 1 (one) year, the carrying amount
1 (satu) tahun sehingga nilai tercatat dari simpanan of deposits from customers, deposits from other banks
nasabah, simpanan dari bank lain, bunga masih harus and other liabilities is a reasonable approximation of
dibayar dan liabilitas lain-lain adalah perkiraan yang fair value.
layak atas nilai wajar.
- 116 -
Page 647
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 43. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
h. Liabilitas efek yang dijual dengan janji dibeli kembali h. Securities sold under agreement to repurchase
liabilities
Nilai wajar agregat berdasarkan model diskonto arus Their aggregate fair values are based on discounted
kas menggunakan kurva yield terkini yang tepat untuk cash flow model using current yield curve
sisa periode jatuh temponya. appropriate for the remaining term to maturity.
i. Pinjaman subordinasi i. Subordinated loan
Nilai wajar dari pinjaman subordinasi dihitung The fair value of subordinated loan is calculated
menggunakan arus kas yang didiskonto berdasarkan using discounted cash flows using market rate.
suku bunga pasar.
Tabel di bawah ini menunjukkan instrumen keuangan yang The tables below show the financial instruments measured at
diukur pada nilai wajar yang dikelompokkan berdasarkan fair value Banked according to the fair value hierarchy:
hierarki nilai wajar:
2025
Nilai wajar/ Fair value
Nilai
Tercatat/
Carrying Tingkat 1/ Tingkat 2/ Tingkat 3/
Value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Efek-efek : Marketable securities
Rupiah Rupiah
- Biaya perolehan diamortisasi 5.822.475 5.822.475 - - Amortized cost –
- Nilai wajar melalui Fair value through other –
komprehensif lain 1.560.983 1.560.983 - - comprehensive income
Fair value through –
- Nilai wajar melalui laba rugi 849.973 849.973 - - profit or loss
Kredit yang diberikan 9.685.510 - - 9.685.510 Loans
Mata Uang Asing Foreign Currency
- Biaya perolehan diamortisasi 253.848 253.848 - - Amortized cost -
- Nilai wajar melalui Fair value through other –
komprehensif lain 322.545 322.545 - - comprehensive income
Fair value through –
- Nilai wajar melalui laba rugi 130.260 130.260 - - profit or loss
Kredit yang diberikan 106.925 - - 106.925 Loans
Jumlah 18.732.519 8.940.084 - 9.792.435 Total
Liabilitas keuangan Financial liabilities
Fair value through
Nilai wajar melalui laba rugi: profit or loss:
- Liabilitas derivatif 340 - - 340 Derivatives liabilities -
- Pinjaman subordinasi 200.000 - - 200.000 Subordinated loan -
Jumlah 200.340 - - 200.340 Total
- 117 -
Page 648
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
43. NILAI WAJAR INSTRUMEN KEUANGAN (lanjutan) 43. FAIR VALUE OF FINANCIAL INSTRUMENTS
(continued)
Tabel di bawah ini menunjukkan instrumen keuangan yang The tables below show the financial instruments measured at
diukur pada nilai wajar yang dikelompokkan berdasarkan fair value Banked according to the fair value hierarchy:
hierarki nilai wajar: (lanjutan) (continued)
2024
Nilai wajar/ Fair value
Nilai
Tercatat/
Carrying Tingkat 1/ Tingkat 2/ Tingkat 3/
Value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Efek-efek : Marketable securities
Rupiah Rupiah
- Biaya perolehan diamortisasi 6.509.305 6.509.305 - - Amortized cost –
- Nilai wajar melalui Fair value through other –
komprehensif lain 734.578 734.578 - - comprehensive income
Fair value through –
- Nilai wajar melalui laba rugi 775.077 775.077 - - profit or loss
Kredit yang diberikan 10.350.610 - - 10.350.610 Loans
Mata Uang Asing Foreign Currency
- Biaya perolehan diamortisasi 131.991 131.991 - - Amortized cost -
- Nilai wajar melalui Fair value through other –
komprehensif lain 145.467 145.467 - - comprehensive income
Fair value through –
- Nilai wajar melalui laba rugi 206.358 206.358 - - profit or loss
Kredit yang diberikan 254.869 - - 254.869 Loans
Jumlah 19.108.255 8.502.776 - 10.605.479 Total
Liabilitas keuangan Financial liabilities
Fair value through
Nilai wajar melalui laba rugi: profit or loss:
- Liabilitas derivatif - - - - Derivatives liabilities -
- Pinjaman subordinasi 200.000 - - 200.000 Subordinated loan -
Jumlah 200.000 - - 200.000 Total
44. RASIO ASET PRODUKTIF TERHADAP JUMLAH 44. EARNING ASSETS RATIO OF TOTAL ASSETS
ASET
Tabel berikut menyajikan rasio aset produktif sebelum The following table presents the ratio of productive assets
dikurangi penyisihan kerugian terhadap jumlah aset: before allowance for losses to total assets:
2025 2024
Giro pada Bank Indonesia dan bank Current accounts with
lain 9,36% 11,20% Bank Indonesia and other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 8,87% 7,23% and other banks
Efek-efek 32,42% 28,22% Marketable securities
Kredit yang diberikan 35,51% 35,20% Loans
Penyertaan saham 0,00% 0,00% Investment in shares of stock
Jumlah rasio aset produktif 86,16% 81,85% Total earning assets ratio
- 118 -
Page 649
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA ACCOUNTING STANDARDS
Informasi tambahan yang disajikan di bawah ini The following additional information presented below is
merupakan informasi yang disyaratkan oleh regulasi information required by regulations and/or additional
dan/atau pengungkapan tambahan yang dibuat oleh disclosure prepared by the Company, and is not information
Perusahaan, yang bukan merupakan informasi yang required by Indonesian Financial Accounting Standards:
dipersyaratkan oleh Standar Akuntansi Keuangan Indonesia:
a. Giro pada Bank Indonesia a. Current accounts with Bank Indonesia
Saldo giro pada Bank Indonesia (BI) disediakan untuk Current accounts with Bank Indonesia (BI) are
memenuhi persyaratan Giro Wajib Minimum (GWM) maintained to comply with Bank Indonesia minimum
dari Bank Indonesia. statutory reserve requirement (GWM).
Peraturan Bank Indonesia (PBI) No. 24/4/PBI/2022 Bank Indonesia Regulation (PBI) No. 24/4/PBI/2022
tanggal 1 Maret 2022 tentang Giro Wajib Minimum dated March 1, 2022 concerning the Minimum Statutory
Bank Umum Dalam Rupiah dan Valuta Asing Bagi Reserves of Commercial Banks in Rupiah and Foreign
Bank Umum Konvensional dan Peraturan Anggota Currency for Conventional Commercial Banks and
Dewan Gubernur (PADG) No. 31 tahun 2025 tanggal 23 Regulation of the Members of the Board of Governors
Desember 2025. Giro Wajib Minimum (GWM) adalah (PADG) No. 31 of 2025 dated December 23, 2025.
simpanan minimum yang wajib dipelihara oleh Bank Minimum Statutory Reserves (GWM) are minimum
dalam bentuk saldo Rekening Giro pada Bank Indonesia. deposits that must be maintained by Banks in the form of
Penyangga Likuiditas Makroprudensial (PLM) adalah Current Account balances at Bank Indonesia.
cadangan minimum yang wajib dipelihara oleh Bank Macroprudential Liquidity Buffers (PLM) are minimum
berupa Sertifikat Bank Indonesia (SBI), Sertifikat reserves that must be maintained by Banks in the form of
Deposito Bank Indonesia (SDBI), Sukuk Bank Bank Indonesia Certificates (SBI), Bank Indonesia
Indonesia (SukBI) dan/atau Surat Berharga Negara Deposit Certificates (SDBI), Bank Indonesia Sukuk
(SBN). Giro RIM adalah tambahan simpanan minimum (SukBI) and/or Government Securities (SBN). RIM Giro
yang wajib dipelihara oleh Bank dalam bentuk saldo is an additional minimum deposit that must be
Rekening Giro pada Bank Indonesia. Berdasarkan maintained by Banks in the form of Current Account
PADG No. 23/7/PADG/2021 tanggal 26 April 2021, balances at Bank Indonesia. Based on PADG No.
besaran dan parameter yang digunakan dalam 23/7/PADG/2021 dated April 26, 2021, the amount and
pemenuhan Giro RIM adalah batas bawah target sebesar parameters used in fulfilling the RIM Giro are the lower
84% dan batas atas target sebesar 94% dengan limit of the target of 84% and the upper limit of the target
Kewajiban Penyediaan Modal Minimum (KPMM) of 94% with an incentive Minimum Capital Adequacy
insentif sebesar 14%. Ratio (CAR) of 14%.
Rasio Giro Wajib Minimum (GWM) Bank pada tanggal The Bank’s Minimum Statutory Reserves (GWM) ratio
31 Desember 2025 dan 2024 adalah sebagai berikut: as of December 31, 2025 and 2024 are as follows:
2025 2024
Rupiah Rupiah
GWM Primer 9,32% 13,03% Primary GWM
GWM Sekunder/PLM 22,48% 22,35% Secondary GWM
Dolar Amerika Serikat 4,38% 4,36% United States Dollar
Pada tanggal 31 Desember 2025 dan 2024, Bank telah As of December 31, 2025 and 2024, the Bank has
memenuhi ketentuan Bank Indonesia mengenai GWM. complied with Bank Indonesia regulation on the GWM.
Pada tanggal 31 Desember 2025 dan 2024, Loan to As of December 31, 2025 and 2024, the Bank’s Loan to
Funding Ratio (LFR) Bank lebih kecil dari batas atas Funding Ratio (LFR) was lower than the upper limit of
LFR target dan Kewajiban Penyediaan Modal Minimum the target LFR and the Bank’s Capital Adequacy Ratio
(KPMM) Bank lebih besar dari KPMM Insentif Bank (CAR) was greater than Bank Indonesia’s CAR
Indonesia. Incentives.
Pengungkapan lebih lanjut pada giro pada Bank Further disclosure on current accounts with Bank
Indonesia diungkapkan pada Catatan 5. Indonesia is disclosed in Note 5.
- 119 -
Page 650
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
b. Giro pada bank lain b. Current accounts with other banks
Berdasarkan kolektibilitas sesuai Peraturan OJK By financial service authority rule collectibility
Pada tanggal 31 Desember 2025 dan 2024, saldo giro As of December 31, 2025 and 2024, the balance of
pada bank lain diklasifikasikan “Lancar”. current accounts with other banks were classified as
“Current”.
Pengungkapan lebih lanjut pada giro pada bank lain Further disclosure on current accounts with other banks
diungkapkan pada Catatan 6 is disclosed in Note 6.
c. Penempatan pada Bank Indonesia dan bank lain c. Placements with Bank Indonesia and other banks
Berdasarkan kolektibilitas sesuai Peraturan OJK By financial service authority rule collectibility
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all placements with
penempatan pada Bank Indonesia dan bank lain Bank Indonesia and other banks are classified as
dikategorikan “Lancar”. “Current”.
Pengungkapan lebih lanjut pada penempatan pada Bank Further disclosures on placements with Bank Indonesia
Indonesia dan bank lain diungkapkan pada Catatan 7 and other banks are disclosed in Note 7.
d. Efek-efek d. Marketables securities
Berdasarkan kolektibilitas sesuai Peraturan OJK By financial service authority rule collectibility
Pada tanggal 31 Desember 2025 dan 2024, seluruh efek- As of December, 31 2025 and 2024, all marketable
efek diklasifikasikan “Lancar”. securities are classified as “Current”.
Pengungkapan lebih lanjut pada efek-efek diungkapkan Further disclosure on the effects is disclosed in Note 8.
pada Catatan 8.
e. Efek-efek yang dibeli dengan janji dijual kembali e. Securities purchased under agreement to resell
Berdasarkan kolektibilitas sesuai Peraturan OJK By financial service authority rule collectibility
Pada tanggal 31 Desember 2025 dan 2024, seluruh efek- As of December, 31 2025 and 2024, all securities
efek yang dibeli dengan janji dijual kembali purchased under agreement to resell are classified as
diklasifikasikan “Lancar”. “Current”.
Pengungkapan lebih lanjut pada efek-efek diungkapkan Further disclosure on the effects is disclosed in Note 9.
pada Catatan 9.
f. Tagihan dan liabilitas derivatif f. Derivative receivables and liabilities
Berdasarkan kolektibilitas sesuai Peraturan OJK By financial service authority rule collectibility
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all derivative
tagihan derivatif diklasifikasikan “Lancar”. receivables are classified as “Current”.
Pengungkapan lebih lanjut pada tagihan dan liabilitas Further disclosures on derivative receivables and
derivatif diungkapkan pada Catatan 10. liabilities are disclosed in Note 10.
- 120 -
Page 651
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
g. Kredit yang diberikan g. Loans
Berdasarkan kolektibilitas sesuai Peraturan OJK By financial service authority rule collectibility
2025
Rupiah/ Mata Uang Asing/ Jumlah/
Rupiah Foreign Currencies Total
Lancar 9.111.810 106.925 9.218.735 Current
Dalam perhatian khusus 351.208 - 351.208 Special mention
Kurang lancar 13.906 - 13.906 Substandard
Diragukan 16.177 - 16.177 Doubtful
Macet 192.409 - 192.409 Loss
Jumlah kredit 9.685.510 106.925 9.792.435 Total loans
Cadangan kerugian Allowance for
penurunan nilai (314.225) (1.440) (315.665) impairment losses
Jumlah kredit – bersih 9.371.285 105.485 9.476.770 Total loans – net
2024
Rupiah/ Mata Uang Asing/ Jumlah/
Rupiah Foreign Currencies Total
Lancar 9.824.592 254.869 10.079.461 Current
Dalam perhatian khusus 271.916 - 271.916 Special mention
Kurang lancar 17.103 - 17.103 Substandard
Diragukan 20.894 - 20.894 Doubtful
Macet 216.105 - 216.105 Loss
Jumlah kredit 10.350.610 254.869 10.605.479 Total loans
Cadangan kerugian Allowance for
penurunan nilai (528.966) (2.941) (531.907) impairment losses
Jumlah kredit – bersih 9.821.644 251.928 10.073.572 Total loans – net
Pengungkapan lebih lanjut pada kredit diungkapkan Further disclosure on the loans is disclosed in Note 13.
pada Catatan 13.
- 121 -
Page 652
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
g. Kredit yang diberikan (lanjutan) g. Loans (continued)
Kredit yang direstrukturisasi Restructured loans
2025
Dalam
perhatian Kurang
khusus/ lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Jenis/ Type Current mention standard Doubtful Loss Total
Pihak berelasi/ Related parties
Fixed loans - - - - - -
Kredit pemilikan rumah/
Housing ownership loans - - - - - -
Jumlah/ Total - - - - - -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - -
Jumlah/ Total - - - - - -
Pihak ketiga/ Third parties
Fixed loans 876.871 2.164 1.760 - 32.455 913.250
Revolving loans 134.445 - - - 19.906 154.351
Kredit pemilikan rumah dan
apartemen/ Housing and
apartment ownership loans 44.534 48.236 1.002 1.728 12.858 108.358
Lain-lain/ Others 145.652 - - - 66 145.718
Jumlah/ Total 1.201.502 50.400 2.762 1.728 65.285 1.321.677
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (80.135) (10.616) (732) (1.168) (27.121) (119.772)
Jumlah/ Total 1.121.367 39.784 2.030 560 38.164 1.201.905
Jumlah kredit - bersih/
Total loans - net 1.121.367 39.784 2.030 560 38.164 1.201.905
2024
Dalam
perhatian Kurang
khusus/ lancar/
Lancar/ Special Sub- Diragukan/ Macet/ Jumlah/
Jenis/ Type Current mention standard Doubtful Loss Total
Pihak berelasi/ Related parties
Fixed loans - - - - - -
Kredit pemilikan rumah/
Housing ownership loans - - - - - -
Jumlah/ Total -
Cadangan kerugian penurunan nilai/
Allowance for impairment losses - - - - - -
Jumlah/ Total - - - - - -
Pihak ketiga/ Third parties
Fixed loans 976.728 5.222 - - 88.239 1.070.189
Revolving loans 148.854 - - - 35.004 183.858
Kredit pemilikan rumah dan
apartemen/ Housing and
apartment ownership loans 73.254 27.189 3.692 9.521 10.540 124.196
Lain-lain/ Others 145.651 - - - 70 145.721
Jumlah/ Total 1.344.487 32.411 3.692 9.521 133.853 1.523.964
Cadangan kerugian penurunan nilai/
Allowance for impairment losses (195.660) (1.263) (2.716) (4.407) (81.536) (285.582)
Jumlah/ Total 1.148.827 31.148 976 5.114 52.317 1.238.382
Jumlah kredit - bersih/
Total loans - net 1.148.827 31.148 976 5.114 52.317 1.238.382
- 122 -
Page 653
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
g. Kredit yang diberikan (lanjutan) g. Loans (continued)
Untuk tahun yang berakhir pada tanggal-tanggal As of December 31, 2025 and 2024, there were no gains
31 Desember 2025 dan 2024, tidak terdapat keuntungan or losses arising from restructured loans.
atau kerugian dari kredit yang direstrukturisasi.
Kredit bermasalah Non-performing loans
Rincian kredit bermasalah (kurang lancar, diragukan dan The details of non-performing loans (substandard,
macet) yang dinilai secara individual dan kolektif doubtful and loss) that assessed individually and
berdasarkan sektor ekonomi, serta cadangan kerugian collectively based on economic sectors, and allowance
penurunan nilai adalah sebagai berikut: for impairment losses are as follows:
2025 2024
Cadangan
kerugian Cadangan kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Rupiah/ Rupiah
Pertanian dan pertambangan/
Agriculture and mining 44.557 38.364 33.978 8.387
Perdagangan/ Trading 26.564 11.525 21.078 13.374
Restoran dan hotel/
Restaurant and hotel 3.404 1.680 5.303 4.244
Konstruksi/ Construction 2.250 1.149 26.147 25.980
Industri/ Industry 356 94 - -
Transportasi dan komunikasi/
Transportation and communication - - 2.115 1.884
Lain-lain/ Others 145.361 86.699 165.481 118.911
Jumlah/ Total 222.492 139.511 254.102 172.780
Pada tanggal 31 Desember 2025 dan 2024, rasio kredit As of December 31, 2025 and 2024, non-performing
bermasalah terhadap jumlah aset keuangan Bank loans ratio to Bank’s total financial assets of 0.91% and
masing-masing sebesar 0,91% dan 0,78%. 0.78% respectively.
Pada tanggal 31 Desember 2025 dan 2024, jumlah As of December 31, 2025 and 2024, the minimum
minimum cadangan kerugian penurunan nilai yang allowance for impairment losses which is required by
wajib dibentuk sesuai dengan ketentuan Bank Indonesia Bank Indonesia for calculation of Capital Adequacy
untuk perhitungan Kewajiban Penyediaan Modal Ratio (CAR) amounted to Rp262,602 and Rp267,156,
Minimum (KPMM) masing-masing sebesar Rp262.602 respectively. As of December 31, 2025 and 2024, the
dan Rp267.156. Pada tanggal 31 Desember 2025 dan adequacy ratio for allowance for impairment losses of
2024, rasio pemenuhan cadangan kerugian penurunan loans which is required by Bank Indonesia is 104.53%
nilai untuk kredit yang diberikan sesuai dengan and 88.31%, respectively.
ketentuan Bank Indonesia masing-masing sebesar
104,53% dan 88,31%.
- 123 -
Page 654
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
g. Kredit yang diberikan (lanjutan) g. Loans (continued)
Informasi penting lainnya Other important informations
1) Pada tanggal 31 Desember 2025 dan 2024, jumlah 1) As of December 31, 2025 and 2024, total time
deposito berjangka yang dijadikan sebagai jaminan deposits pledged as loans cash collateral amounted
tunai atas kredit yang diberikan masing-masing to Rp588,243 and Rp167,865 respectively (Note
sebesar Rp588.243 dan Rp167.865 (Catatan 20c). 20c).
2) Kredit sindikasi merupakan kredit yang diberikan 2) Syndicated loans represent loans provided to
kepada debitur berdasarkan perjanjian bersama debtors under syndication agreements with other
(sindikasi) dengan bank-bank lain. Jumlah kredit banks. Total syndicated loans of the Bank as of
sindikasi yang diberikan oleh Bank pada tanggal 31 December 31, 2025 and 2024 amounted to
Desember 2025 dan 2024 masing-masing adalah Rp499,318 and Rp255,432, respectively.
sebesar Rp499.318 and Rp255.432.
Keikutsertaan Bank sebagai anggota sindikasi pada The participation of the Bank as a participant of the
tanggal 31 Desember 2025 dan 2024 masing- syndicated loans as of December 31, 2025 and
masing sebesar 3,18% dan 7,88% dari jumlah kredit 2024 was 3.18% and 7.88% respectively, of total
sindikasi. syndicated loans.
3) Kredit yang diberikan kepada karyawan merupakan 3) Loans granted to the Bank’s employee are loans for
kredit untuk membeli rumah, kendaraan dan acquisition of houses, vehicles and other purposes
keperluan lainnya dengan jangka waktu 1 sampai with term of 1 to 15 years which bear average
dengan 15 tahun yang dikenakan tingkat suku interest rate of 8.71% and 6.54% per annum in
bunga rata-rata masing-masing sebesar 8,71% dan 2025 and 2024, respectively. The repayment of
6,54% pada tahun 2025 dan 2024. Pembayaran loans are collected through monthly salary
kembali kredit dilakukan dengan pemotongan gaji deduction.
setiap bulan.
4) Rasio kredit bermasalah-bersih pada tanggal 4) The ratio of non-performing loans - net as of
31 Desember 2025 dan 2024 masing-masing adalah December 31, 2025 and 2024 was 0.85% and
sebesar 0,85% dan 0,77%. Rasio kredit bermasalah 0.77%, respectively. The ratio of non-performing
kotor pada tanggal 31 Desember 2025 dan 2024 loans - gross as of December 31, 2025 and 2024
masing-masing adalah sebesar 2,27% dan 2,40%. was 2.27% and 2.40%, respectively.
h. Tagihan dan liabilitas akseptasi h. Acceptance receivables and liabilities
Berdasarkan kolektibilitas sesuai Peraturan OJK By financial service authority rule collectibility
Pada tanggal 31 Desember 2025 dan 2024, tagihan As of December 31, 2025 and 2024, acceptance
akseptasi diklasifikasikan “Lancar”. receivables are classified as “Current”.
Pengungkapan lebih lanjut pada tagihan dan liabilitas Further disclosure on the acceptance receivables and
akseptasi diungkapkan pada Catatan 14. liabilities is disclosed in Note 14.
i. Penyertaan saham i. Investment in shares of stock
Pada tanggal 31 Desember 2025 dan 2024, penyertaan As of December 31, 2025 and 2024, investment in shares
saham diklasifikasikan “Lancar”. of stock are classified as “Current”.
Pengungkapan lebih lanjut pada penyertaan saham Further disclosure on the investment in shares of stock
diungkapkan pada Catatan 15. is disclosed in Note 14.
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Page 655
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
j. Posisi devisa bersih j. Net open position
Menurut ketentuan Bank Indonesia berdasarkan According to Bank Indonesia Regulation (PBI)
Peraturan Bank Indonesia (PBI) No.17/5/PBI/2015 No.17/5/PBI/2015 dated May 29, 2015 the fourth
tanggal 29 Mei 2015 perubahan keempat atas PBI No. amendment to PBI No.5/13/PBI/2003 concerning the
5/13/PBI/2003 tentang Posisi Devisa Bersih Bank Net Open Position (NOP) for Commercial Bank dated
Umum tanggal 17 Juli 2003, PDN ditetapkan maksimum July 17, 2003, NOP is required to maximum of 20% of
sebesar 20% modal. capital.
PDN adalah penjumlahan dari nilai absolut untuk jumlah NOP is the sum of the absolute values of the net
dari selisih bersih aset dan liabilitas dalam laporan posisi difference between assets and liabilities in the statement
keuangan untuk setiap mata uang asing dengan selisih of financial position for each foreign currency and the
bersih tagihan dan liabilitas komitmen dan kontinjensi net difference between the receivables and payables both
dalam rekening administratif untuk setiap mata uang commitments and contingencies in the administrative
asing yang semuanya dinyatakan dalam Rupiah. account for each foreign currency, which are all stated
in Rupiah.
Pada tanggal 31 Desember 2025 dan 2024, PDN Bank As of December 31, 2025 and 2024, the Bank’s NOP is
adalah sebagai berikut: as follows:
2025
Posisi devisa bersih
(nilai absolut)/Net
Aset/ Liabilitas/ open position
Mata Uang Assets Liabilities (absolute amount) Currency
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 1.910.421 1.905.885 4.536 United States Dollar
Dolar Singapura 67.489 51.098 16.391 Singapore Dollar
Yuan China 15.470 11.867 3.603 China Yuan
Poundsterling Inggris 14.286 11.220 3.066 Great Britain Poundsterling
Yen Jepang 9.444 6.207 3.237 Japanese Yen
Dolar Australia 6.435 4.463 1.972 Australian Dollar
Euro Eropa 44.799 39.260 5.539 European Euro
Dolar Hong Kong 1.441 - 1.441 Hong Kong Dollar
Riyal Saudi 424 - 424 Saudi Riyal
Ringgit Malaysia 189 - 189 Malaysian Ringgit
Jumlah 2.070.398 2.030.000 40.398 Total
Modal 3.771.243 Capital
Rasio posisi devisa bersih 1,07% Net open position ratio
2024
Posisi devisa bersih
(nilai absolut)/Net
Aset/ Liabilitas/ open position
Mata Uang Assets Liabilities (absolute amount) Currency
Keseluruhan (laporan posisi Aggregate (statement of
keuangan dan rekening financial position and
administratif) administrative accounts)
Dolar Amerika Serikat 1.790.578 1.789.956 622 United States Dollar
Dolar Singapura 49.849 50.186 337 Singapore Dollar
Poundsterling Inggris 7.687 12 7.675 Great Britain Poundsterling
Dolar Australia 4.761 2 4.759 Australian Dollar
Yen Jepang 1.206 4 1.202 Japanese Yen
Dolar Hong Kong 1.447 - 1.447 Hong Kong Dollar
Yuan China 22.309 17.974 4.335 China Yuan
Euro Eropa 4.354 75 4.279 European Euro
Ringgit Malaysia 97 - 97 Malaysian Ringgit
Riyal Saudi 389 - 389 Saudi Riyal
Jumlah 1.882.677 1.858.209 25.142 Total
Modal 3.965.697 Capital
Rasio posisi devisa bersih 0,63% Net open position ratio
- 125 -
Page 656
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko k. Risk Management
I. Kerangka manajemen risiko I. Risk management framework
Dalam menerapkan manajemen risiko, Bank Artha In implementing risk management, Bank Artha Graha
Graha Internasional selalu berupaya untuk Internasional always strives to implement operational
melaksanakan strategi operasional yang selaras strategies that are aligned with:
dengan:
- Pertumbuhan bisnis dan peningkatan pangsa - Business growth and an increase in credit market
pasar kredit, serta portofolio pendanaan; share, and funding portfolios;
- Peningkatkan efisiensi operasional Bank; - Improve the efficiency of the Bank's operations;
Menjaga tingkat kebutuhan likuiditas dan modal Maintain the minimum level of liquidity and
minimum sesuai ketentuan regulator; dan capital requirements in accordance with
regulatory requirements; and
Implementasi manajemen risiko yang berorientasi Implementation of business-oriented risk
bisnis. management.
Untuk mencapai hal tersebut, dibutuhkan kerangka To achieve this, a strong basic risk management
dasar manajemen risiko yang kuat, yaitu suatu framework is needed, which is a unity of the risk
kesatuan dari proses manajemen risiko dalam management process in business management and Bank
pengelolaan bisnis serta kegiatan operasional Bank. operations.
Bank Artha Graha Internasional telah memiliki Bank Artha Graha Internasional has a basic risk
kerangka dasar manajemen risiko yang mencakup management framework that covers the entire scope of
keseluruhan lingkup aktivitas usaha, transaksi dan business activities, transactions and products of the
produk Bank, termasuk produk dan aktivitas baru. Bank, including new products and activities.
Hal tersebut berdasarkan pada prinsip-prinsip dasar This is based on the basic principles of risk management
pengelolaan risiko yang berlaku dengan menjaga that apply by maintaining a balance between the
keseimbangan antara fungsi pengendalian usaha yang effective business control function, clear policies on risk
efektif, kebijakan yang jelas dalam pengelolaan risiko, management, and business targets that are set in
dan target bisnis yang ditetapkan sebelumnya. advance.
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried out
dilaksanakan sesuai dengan Peraturan Otoritas Jasa in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial
dari: Banks, which consists of:
a) Pengawasan aktif Direksi dan Dewan a) Active supervision by the Directors and the Board
Komisaris dan Direksi of Commissioners and Directors
• Penerapan manajemen risiko melibatkan • The implementation of risk management
pengawasan aktif oleh Direksi dan Dewan involves active supervision by the Directors
Komisaris Bank. Pengawasan dilakukan and Board of Commissioners of the Bank.
sesuai tugas dan tanggung jawab yang Supervision is carried out according to the
diemban dan dilakukan secara berkala dan duties and responsibilities assumed and
konsisten, sekurang-kurangnya setiap carried out regularly and consistently, at
bulan. Dalam hal ini, Dewan Komisaris least every month. In this case, the Board of
bertanggung jawab untuk melakukan Commissioners is responsible for supervising
pengawasan terhadap penerapan the implementation of risk management as a
manajemen risiko secara menyeluruh, whole, including giving approval to policies,
termasuk memberikan persetujuan atas providing risk limits as a reference for taking
kebijakan, memberikan batasan risiko risk by the Bank, and conducting oversight of
sebagai acuan pengambilan risiko oleh its implementation. In carrying out these
Bank, serta melakukan pengawasan atas responsibilities, the Board of Commissioners
pelaksanaannya. Dalam melaksanakan is assisted by the Audit Committee, the Risk
tanggung jawab tersebut, Dewan Komisaris Monitoring Committee, and the
dibantu oleh Komite Audit, Komite Remuneration and Nomination Committee.
Pemantau Risiko, serta Komite Remunerasi
dan Nominasi.
- 126 -
Page 657
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried out
dilaksanakan sesuai dengan Peraturan Otoritas Jasa in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial Banks,
dari: (lanjutan) which consists of: (continued)
a) Pengawasan aktif Direksi dan Dewan a) Active supervision by the Directors and the Board
Komisaris dan Direksi (lanjutan) of Commissioners and Directors (continued)
• Sedangkan, Direksi bertanggung jawab • Meanwhile, the Board of Directors is
untuk melakukan pengelolaan risiko, responsible for managing risk, ensuring the
memastikan efektivitas manajemen risiko, effectiveness of risk management, ensuring
memastikan kepatuhan terhadap risk compliance with risk appetite, developing a
appetite, mengembangkan budaya risk management culture, and paying special
manajemen risiko, serta memberikan attention to certain risk areas. In carrying out
perhatian khusus pada area risiko tertentu. these responsibilities, the Board of Directors
Dalam melaksanakan tanggung jawab has formed a committee that helps carry out
tersebut, Direksi telah membentuk komite its duties and responsibilities, which consists
yang membantu pelaksanaan tugas dan of the Risk management Committee, the
tanggung jawabnya, yang terdiri dari Credit Committee, the Asset and Liability
Komite Manajemen Risiko, Komite Kredit, Committee (ALCO), and the Information
Asset and Liability Committee (ALCO), Technology Monitoring Committee. In
serta Komite Pemantau Teknologi addition, the Board of Directors has also
Informasi. Selain itu, Direksi juga telah formed other units and Directorates, namely
membentuk satuan dan Direktorat lain, the Internal Audit Work Unit (SKAI), and the
yaitu Satuan Kerja Audit Internal (SKAI), Directorate of Risk Management.
dan Direktorat Risk Management.
b) Kecukupan kebijakan dan prosedur b) Adequacy of risk management policies and
manajemen risiko serta penetapan limit risiko procedures and determination of risk limits
• Kebijakan dan prosedur manajemen risiko • Bank Artha Graha Internasional's risk
Bank Artha Graha Internasional telah management policies and procedures have
disusun berdasarkan seluruh aktivitas Bank been prepared based on all Bank activities
serta produk dan jasa layanan yang and products and services provided. This is
diberikan. Hal tersebut ditetapkan secara clearly defined with coverage that is in line
jelas dengan cakupan yang selaras dengan with the Bank's Vision, Mission and business
Visi, Misi serta strategi bisnis Bank. strategy. The risk management guidelines and
Adapun kebijakan pedoman dan prosedur procedures issued by the Bank are part of the
manajemen risiko yang dikeluarkan oleh system and procedures that must be complied
Bank merupakan bagian dari sistem dan with by all levels of the Bank.
prosedur yang wajib dipatuhi oleh seluruh
jajaran Bank.
• Dalam menetapkan kebijakan dan prosedur • In setting risk management policies and
manajemen risiko, Bank menetapkan limit procedures, the Bank sets risk limits that have
risiko yang telah diusulkan oleh unit-unit been proposed by operational work units and
kerja operasional dan disampaikan kepada submitted to the Directorate of Risk
Direktorat Risk Management untuk Management for analysis. The risk
dianalisis. Kajian manajemen risiko akan management review will be recommended to
direkomendasikan kepada Komite the Risk management Committee to be
Manajemen Risiko untuk diusulkan kepada proposed to the Directors for decision
Direksi guna pengambilan keputusan. Hasil making. The results of the determination of
penetapan limit risiko tersebut dituangkan risk limits are outlined in risk management
dalam kebijakan, pedoman dan prosedur policies, guidelines and procedures so that
manajemen risiko agar dapat dikelola they can be managed appropriately.
secara tepat.
- 127 -
Page 658
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried out
dilaksanakan sesuai dengan Peraturan Otoritas Jasa in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial Banks,
dari: (lanjutan) which consists of: (continued)
b) Kecukupan kebijakan dan prosedur b) Adequacy of risk management policies and
manajemen risiko serta penetapan limit risiko procedures and determination of risk limits
(lanjutan) (continued)
• Guna memastikan kecukupannya, • To ensure its adequacy, policies, procedures
kebijakan, prosedur dan limit risiko and risk limits are constantly monitored and
senantiasa diawasi dan di-review secara periodically reviewed by operational work
periodik oleh unit-unit kerja operasional units and implementing risk management
dan pelaksana fungsi manajemen risiko. functions. The review process carried out
Proses review yang dilakukan considers changes in all internal and external
memperhatikan perubahan seluruh aspek aspects of the Bank, including changes in
internal dan eksternal Bank, termasuk banking regulations by regulators so that it is
perubahan ketentuan perbankan oleh in line with the development of the Bank's
regulator sehingga sejalan dengan business and applicable regulatory
perkembangan bisnis Bank dan ketentuan provisions. In addition, the process of
regulator yang berlaku. Selain itu, proses reviewing limit setting related to each type of
review penetapan limit yang terkait dengan risk is carried out by considering business
setiap jenis risiko dilakukan dengan development, complexity of activities,
mempertimbangkan perkembangan bisnis, characteristics of products or services,
kompleksitas aktivitas, karakteristik produk historical data, and available capital
atau jasa, data historis, maupun kecukupan adequacy.
modal yang tersedia.
c) Kecukupan proses identifikasi, pengukuran, c) Adequacy of the process of identifying,
pemantauan dan pengendalian risiko, serta measuring, monitoring and controlling risk, as
sistem informasi manajemen risiko well as the risk management information system
Proses manajemen risiko, yakni identifikasi, The risk management process, i.e. identification,
pengukuran, pemantauan dan pengendalian measurement, monitoring and risk control, starts
risiko, mulai dilakukan pada masing-masing unit to be carried out in each work unit, where the risk
kerja, di mana risiko tersebut melekat, sesuai is inherent, in accordance with the relevant
dengan kebijakan terkait. Sedangkan, Direktorat policies. Meanwhile, the Directorate of Risk
Risk Management berperan dalam menetapkan Management plays a role in establishing policies
kebijakan dan prosedur manajemen risiko disertai and procedures for risk management accompanied
dengan cara dan metodologinya, serta melakukan by the method and methodology, as well as
serangkaian proses untuk mengumpulkan, carrying out a Series of processes to collect,
menganalisa, dan menguji pengukuran serta analyze, and test measurements and report risks
melaporkan risiko yang disampaikan para presented by the risk owners. Reports on the
pemilik risiko tersebut. Laporan hasil Direktorat results of the Directorate of Risk management,
Risk Management, yang dimuat dalam Laporan which are published in the Risk Profile Report, are
Profil Risiko, disampaikan kepada Direksi dan submitted to the Directors and Risk Management
Komite Manajemen Risiko secara bulanan, serta Committee on a monthly basis, as well as to the
kepada Otoritas Jasa Keuangan secara triwulanan Financial Services Authority on a quarterly basis
dengan tepat waktu. Penyampaian laporan in a timely manner. Submission of the report is
tersebut disertai dengan penyampaian beberapa accompanied by the submission of several other
jenis laporan lainnya kepada manajemen terkait. types of reports to related management.
- 128 -
Page 659
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried out
dilaksanakan sesuai dengan Peraturan Otoritas Jasa in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial Banks,
dari: (lanjutan) which consists of: (continued)
c) Kecukupan proses identifikasi, pengukuran, c) Adequacy of the process of identifying, measuring,
pemantauan dan pengendalian risiko, serta monitoring and controlling risk, as well as the risk
sistem informasi manajemen risiko (lanjutan) management information system (continued)
Adapun penerapan proses manajemen risiko The application of the risk management process is
tersebut dijelaskan sebagai berikut: explained as follows:
Front office, merupakan jabatan kerja operasional Front office, is an operational work position owned
yang dimiliki oleh Bank dalam melaksanakan by the Bank in carrying out transactions directly, in
transaksi secara langsung, sesuai dengan tugas accordance with their respective duties and
dan tanggung jawabnya masing-masing, serta responsibilities, as well as managing the Bank's
mengelola portofolio Bank, dengan tetap portfolio, with due regard to the concepts set by risk
memperhatikan konsep yang ditetapkan oleh management, namely:
manajemen risiko, yaitu:
(1) Account Officer, Pimpinan Cabang, (1) Account Officers, Branch Managers
Direktorat Retail & Digital Banking, Direktorat Retail & Digital Banking,
Direktorat Wholesale Banking: melakukan Direktorat Wholesale Banking: conducting
analisis kredit, rating kredit, pengawasan credit analysis, credit rating, credit
kredit (account supervisory), pengelolaan supervision (account supervisory), credit
kredit (account maintenance), dan management (account maintenance), and
monitoring kredit; credit monitoring;
(2) Direktorat Treasury, yaitu Dealer dan (2) Treasury Directorate, namely Dealer and
Treasury Sales: melakukan pengelolaan dan Treasury Marketing Unit: carry out
pengawasan risiko pasar dan risiko management and supervision of market risk
likuiditas; dan and liquidity risk; and
(3) Unit kerja operasional lainnya, yaitu (3) Other operational work units, namely
Customer Service, Teller dan Kepala Kantor Customer Service, Tellers and Heads of
Layanan: melakukan pengelolaan dan Service Offices: carry out operational risk
pengawasan risiko operasional di Kantor management and supervision at the Service
Layanan. Office.
Dalam rangka menerapkan prinsip kehati-hatian In order to apply the prudential principles and the
(prudential principles) dan penerapan sistem application of an early warning system, the
peringatan dini (early warning system), Direktorat Directorate of Risk Management is involved in the
Risk Management dilibatkan dalam siklus proses process cycle of front office activities, by:
aktivitas front office, dengan cara:
(1) Melakukan review independen kredit (1) Conducting an independent credit review of
terhadap calon debitur sesuai batasan/limit prospective debtors in accordance with the
dan ketentuan yang ditetapkan oleh Direksi; limits and limits set by the Directors;
(2) Melakukan identifikasi dan penilaian risiko (2) Identifying and assessing risk for each request
atas setiap permohonan penyimpangan dari for deviation from the operational provisions
ketentuan operasi yang diajukan oleh unit submitted by the operational work unit in
kerja operasional sesuai batasan/limit dan accordance with the limits/limits and
ketentuan yang ditetapkan oleh Direksi; dan conditions set by the Directors; and
(3) Melakukan kajian risiko atas setiap rencana (3) Conduct a risk assessment of each new product
penerbitan produk atau aktivitas baru dan or activity issuance plan and analyze the risk
menganalisa risiko atas proses User of the User Acceptance Test (UAT) process for
Acceptance Test (UAT) untuk the development of existing products or
pengembangan produk atau aktivitas yang activities or plans for the issuance of new
telah ada maupun rencana penerbitan produk products or activities, and provide
atau aktivitas baru, serta memberikan recommendations in the form of suggestions
rekomendasi berupa saran dan masukan and input on each draft policy and procedures
terhadap setiap draft kebijakan dan prosedur to be issued by the Bank.
yang akan diterbitkan oleh Bank.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried out
dilaksanakan sesuai dengan Peraturan Otoritas Jasa in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial
dari: (lanjutan) Banks, which consists of: (continued)
c) Kecukupan proses identifikasi, pengukuran, c) Adequacy of the process of identifying,
pemantauan dan pengendalian risiko, serta measuring, monitoring and controlling risk, as
sistem informasi manajemen risiko (lanjutan) well as the risk management information system
(continued)
Selain itu, untuk review independen kredit Conducting an independent credit review of
terhadap calon debitur sesuai batasan/limit dan prospective debtors in accordance with the limits
ketentuan yang ditetapkan oleh Direksi dilakukan and limits set by the Directors;
oleh Direktorat Credit Analyst;
Middle office (unit manajemen risiko) merupakan Middle office (risk management unit) is a part of
bagian pendukung operasional yang di antaranya operational support which includes conducting
melakukan pengaturan dan penyusunan and preparing operational guidelines/procedures
pedoman/prosedur operasional serta pengawasan and operational supervision, as well as carrying
operasional, serta melakukan manajemen out portfolio management on a bank wide basis,
portofolio secara bank wide, yaitu: (lanjutan) namely: (continued)
(1) Direktorat Risk Management (lanjutan) (1) Directorate of Risk Management (continued)
• Mengembangkan prosedur dan alat • Develop procedures and tools for
untuk identifikasi, pengukuran, identification, measurement, monitoring
pemantauan, dan pengendalian risiko; and risk control;
• Mendesain dan menerapkan perangkat • Design and implement the tools needed
yang dibutuhkan dalam penerapan in the application of risk management;
manajemen risiko;
• Memantau atas implementasi • Monitor the implementation of policies,
kebijakan, strategi, dan kerangka strategies and risk management
manajemen risiko yang framework recommended by the Risk
direkomendasikan oleh Komite management Committee and which has
Manajemen Risiko dan yang telah been approved by the Board of Directors
disetujui oleh Direksi bersama together with the Board of
Komisaris; Commissioners;
• Memantau posisi/eksposur risiko • Monitor overall risk position/exposure
secara keseluruhan (portofolio), (portfolio), as well as by type of risk
maupun per jenis risiko termasuk including monitoring compliance with
pemantauan kepatuhan terhadap risk tolerance and risk limits set by the
toleransi risiko dan limit risiko yang Directors;
ditetapkan oleh Direksi;
• Melakukan stress testing guna • Conduct stress testing to determine the
mengetahui dampak dari implementasi impact of the implementation of risk
kebijakan dan strategi manajemen management policies and strategies on
risiko terhadap portofolio atau kinerja the portfolio or the Bank's overall
Bank secara keseluruhan; performance;
• Memberikan rekomendasi kepada unit • Providing recommendations to business
kerja bisnis dan/atau kepada Komite units and/or to the Risk management
Manajemen Risiko terkait penerapan Committee related to the implementation
manajemen risiko antara lain mengenai of risk management, including the
besaran atau maksimum eksposur amount or maximum risk exposure that
risiko yang dapat dipelihara Bank; can be maintained by the Bank;
(2) Sub Direktorat Sistem dan Prosedur, (2) Sub Directorate of Systems and Procedures,
berperan dalam mempersiapkan pedoman plays a role in preparing the guidelines and
dan prosedur operasional Bank. operational procedures of the Bank;
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Page 661
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried out
dilaksanakan sesuai dengan Peraturan Otoritas Jasa in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial Banks,
dari: (lanjutan) which consists of: (continued)
c) Kecukupan proses identifikasi, pengukuran, c) Adequacy of the process of identifying,
pemantauan dan pengendalian risiko, serta measuring, monitoring and controlling risk, as
sistem informasi manajemen risiko (lanjutan) well as the risk management information system
(continued)
Back office merupakan bagian akhir dari proses The back office is the final part of the operational
operasional yang di antaranya melakukan process which includes completing transactions
penyelesaian transaksi dan pengambilan and making decisions including:
keputusan di antaranya:
(1) Direktorat Risk Management (3) Directorate of Risk Management
(a) Memberikan masukan kepada Komite (a) Provide input to the Risk management
Manajemen Risiko dalam penyusunan Committee in the preparation of policies,
kebijakan, pedoman, strategi, dan guidelines, strategies, and risk
kerangka manajemen risiko; management frameworks;
(b) Menyusun dan menyampaikan (b) Prepare and submit risk profile reports
laporan profil risiko kepada Direksi, to the Board of Directors, the Risk
Komite Manajemen Risiko dan management Committee and the Risk
Komite Pemantau Risiko secara Monitoring Committee on a monthly
bulanan dan kepada regulator secara basis and to regulators on a quarterly
triwulanan. Frekuensi laporan akan basis. Report frequency will be
ditingkatkan apabila kondisi pasar increased if market conditions change
berubah dengan cepat; quickly;
(c) Melaksanakan kaji ulang secara (c) Carry out periodic reviews with a
berkala dengan frekuensi yang frequency that is tailored to the needs of
disesuaikan dengan kebutuhan Bank, the Bank, to ensure:
untuk memastikan:
• Kecukupan kerangka • Adequacy of the risk management
manajemen risiko; framework;
• Keakuratan metodologi • The accuracy of the risk
penilaian risiko; dan assessment methodology; and
• Kecukupan sistem informasi • Adequacy of risk management
manajemen risiko. information systems.
(2) Direktorat Retail & Digital Banking serta (2) The Directorate of Retail & Digital Banking
Wholesale Banking dan Komite Kredit: and Wholesale Banking and the Credit
melakukan pengelolaan batas limit risiko Committee: manages credit risk limits and
kredit dan penagihan kredit bermasalah oleh collection of problem loans by the Asset
Direktorat Asset Recovery; Recovery Directorate;;
(3) Direktorat Operation, yaitu Sub Direktorat (3) Operation Directorate, namely the E-Channel
E-Channel Support & Operation: melakukan Support & Operation Sub Directorate:
pengelolaan risiko settlement. carries out settlement risk management.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried out
dilaksanakan sesuai dengan Peraturan Otoritas Jasa in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial Banks,
dari: (lanjutan) which consists of: (continued)
c) Kecukupan proses identifikasi, pengukuran, c) Adequacy of the process of identifying,
pemantauan dan pengendalian risiko, serta measuring, monitoring and controlling risk, as
sistem informasi manajemen risiko (lanjutan) well as the risk management information system
(continued)
Sistem informasi manajemen risiko Risk management information system
(1) Sistem informasi manajemen risiko harus (1) The risk management information system
mendukung pelaksanaan pelaporan kepada must support the implementation of reporting
Bank Indonesia dan/atau Otoritas Jasa to Bank Indonesia and/or the Financial
Keuangan serta manajemen sebagai dasar Services Authority and management as a basis
pengambilan keputusan. for decision making.
(2) Direktorat Risk Management menyusun (2) The Risk Management Directorate prepares
laporan profil risiko secara berkala kepada regular risk profile reports to the Financial
Otoritas Jasa Keuangan, Direksi, Komite Services Authority, Directors, Risk
Manajemen Risiko dan Komite Pemantau management Committee and Risk Monitoring
Risiko. Selain itu, melaporkan pemantauan Committee. Besides reporting the monitoring
dan hasil perhitungan stress testing kepada and the results of stress testing calculations to
Direksi, Komite Manajemen Risiko dan the Directors, Risk management Committee
Komite Pemantau Risiko secara berkala and Risk Monitoring Committee on a regular
dalam rangka mitigasi risiko dan basis in order to mitigate risk and determine
menetapkan tindakan yang diperlukan. the actions needed.
(3) Kecukupan cakupan informasi yang (3) The adequacy of the scope of information
dihasilkan dari sistem informasi manajemen generated from the risk management
risiko harus direview secara berkala untuk information system must be reviewed
memastikan bahwa cakupan tersebut telah periodically to ensure that the coverage is
memadai sesuai perkembangan tingkat adequate in accordance with the development
kompleksitas kegiatan usaha Bank. of the level of complexity of the Bank's
business activities.
d) Sistem pengendalian internal yang d) A comprehensive internal control system
menyeluruh
Sistem pengendalian internal Bank yang handal A reliable and effective Bank internal control
dan efektif menjadi tanggung jawab dari seluruh system is the responsibility of all operational work
unit kerja operasional dan unit kerja pendukung units and supporting work units as well as the
serta Satuan Kerja Audit Intern (SKAI). Internal Audit Work Unit (SKAI).
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
I. Kerangka manajemen risiko (lanjutan) I. Risk management framework (continued)
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is carried
dilaksanakan sesuai dengan Peraturan Otoritas Jasa out in accordance with Financial Services Authority
Keuangan No.18/POJK.03/2016 tentang Penerapan Regulation No.18/POJK.03/2016 concerning
Manajemen Risiko Bagi Bank Umum, yang terdiri Application of Risk Management for Commercial
dari: (lanjutan) Banks, which consists of: (continued)
d) Sistem pengendalian internal yang d) A comprehensive internal control system
menyeluruh (lanjutan) (continued)
Fungsi yang menjalankan pengawasan dalam Functions that carry out supervision in internal
pengendalian internal diantaranya: control include:
(1) Pengawasan melekat oleh Unit Kontrol (1) Supervision is attached by the Control
untuk pengawasan kepatuhan Bank Unit to supervise the Bank's compliance
terhadap ketentuan internal Bank. with the Bank's internal regulations.
(2) Pengawasan melekat oleh Direktorat Risk (2) Inherent supervision by the Directorate
Management untuk pengawasan of Risk Management for monitoring the
kepatuhan Bank terhadap ketentuan Bank’s compliance with the Bank’s
eksternal Bank. external regulation.
(3) Direktorat SKMR & Kepatuhan (3) The SKMR & Compliance Directorate
melaksanakan kaji ulang secara berkala carries out regular reviews with a
dengan frekuensi yang disesuaikan frequency adjusted to the Bank's needs,
kebutuhan Bank, untuk memastikan: to ensure:
• Kecukupan kerangka manajemen • Adequacy of the risk management
risiko; framework;
• Keakuratan metodologi penilaian • The accuracy of the risk assessment
risiko; methodology;
• Kecukupan sistem informasi • Adequacy of risk management
manajemen risiko. information systems.
(4) Satuan Kerja Audit Internal (SKAI) (4) The Internal Audit Work Unit (SKAI)
melakukan: carries out:
• Kaji ulang penerapan manajemen • Periodically review the application
risiko secara berkala. of risk management.
• Pemeriksaan sampling secara • Periodic sampling checks and
periodik dan berdasarkan basis based on risk basis.
risiko.
Kerangka dasar manajemen risiko tersebut The basic framework for risk management is
direviu secara periodik dan jika diperlukan dapat reviewed periodically and if necessary it can be
direvisi sesuai dengan perkembangan revised in accordance with the development of
kompleksitas usaha dan risiko Bank, ketentuan Bank business complexity and risk, Bank
Bank Indonesia dan/atau berdasarkan “best Indonesia regulations and/or based on the latest
practices” perbankan terkini. banking "best practices".
II. Struktur organisasi II. Organizational structure
Sebagaimana telah dijelaskan sebelumnya, As previously explained, risk management at the
pengelolaan manajemen risiko di tingkat Direksi Board of Directors level is specifically the
secara khusus menjadi tanggung jawab Direktorat Risk responsibility of the Risk Management Directorate,
Management yang berada di bawah Direktur which is under the Compliance Director/Independent
Kepatuhan/ Direktur Independen. Direktorat Risk Director. The Risk Management Directorate has 2
Management memiliki 2 Sub Direktorat, yaitu Sub sub-directorates: the Credit Risk & ESG Sub-
Direktorat Credit Risk & ESG yang beranggotakan 3 Directorate, which has 3 members, and the Non-
orang dan Sub Direktorat Non Credit Risk yang Credit Risk Sub-Directorate, which has 4 members.
beranggotakan 4 orang.
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Page 664
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
II. Struktur organisasi (lanjutan) II. Organizational structure (continued)
Penetapan struktur organisasi manajemen risiko The determination of the risk management
tersebut diharapkan dapat lebih meningkatkan organizational structure is expected to further
kedalaman, sensitivitas, dan kualitas penerapan proses enhance the depth, sensitivity, and quality of the
manajemen risiko dari segi identifikasi, kajian, analisa, application of the risk management process in terms
review, penilaian, pengukuran, penelitian, pemantauan of identification, study, analysis, review, assessment,
dan pengendalian risiko yang dikelola oleh Bank. measurement, research, monitoring and risk control
managed by the Bank.
III. Profil risiko III. Risk profile
PT Bank Artha Graha Internasional Tbk menyadari PT Bank Artha Graha Internasional Tbk realizes that
bahwa semua kegiatan bisnis atau transaksi Bank, baik all business activities or Bank transactions, both from
yang berasal dari aset maupun pasiva, dapat berpotensi assets and liabilities, can potentially lead to various
menimbulkan berbagai jenis risiko. Oleh karenanya, types of risks. Therefore, the Bank has identified the
Bank telah mengidentifikasi risiko-risiko yang risks faced, which include credit risk, market risk,
dihadapi, yang meliputi risiko kredit, risiko pasar, liquidity risk, operational risk, legal risk, strategic
risiko likuiditas, risiko operasional, risiko hukum, risk, compliance risk, and reputation risk.
risiko stratejik, risiko kepatuhan, dan risiko reputasi.
Dalam mengelola risiko-risiko tersebut, Bank Artha In managing these risks, Bank Artha Graha
Graha Internasional secara bertahap dan berkelanjutan Internasional has gradually and continuously carried
melakukan berbagai pengembangan dan out various development and improvement of aspects
penyempurnaan aspek dan komponen penerapan and components in implementing risk management, in
manajemen risiko, sesuai dengan mengenai Penerapan accordance with the Implementation of Risk
Manajemen Risiko pada Perbankan Nasional. management in National Banking. These
Pengembangan dan penyempurnaan tersebut antara developments and improvements are related to risk
lain terkait dengan kebijakan dan prosedur manajemen management policies and procedures, risk
risiko, kajian/analisa risiko, pengukuran/penilaian assessment/analysis, risk measurement/assessment,
risiko, pengelolaan database risiko dan budaya risiko risk database management and risk culture.
(risk culture).
Sebagai bagian dari implementasi regulasi Basel As part of the implementation of the latest Basel
terkini, Bank telah mempersiapkan untuk penggunaan regulations, the Bank has prepared for the use of
metode internal dalam pengukuran risiko sebagai internal methods in measuring risk as follows:
berikut:
• Untuk mendukung proses perhitungan alokasi • To support the credit risk capital allocation
modal risiko kredit, Bank telah mempersiapkan process, the Bank has prepared the Internal
infrastruktur dan metodologi Internal Rating Rating Based Approach (IRBA) infrastructure
Based Approach (IRBA) melalui implementasi and methodology through the implementation of
aplikasi Credit Risk Rating (CRR). Bank juga the Credit Risk Rating (CRR) application. The
telah mengumpulkan database risiko kredit dan Bank has also collected a credit risk database
menyempurnakan proses serta prosedur internal and refined internal processes and procedures so
sehingga Bank diharapkan dapat memperoleh that the Bank is expected to obtain accurate and
data yang akurat dan terpercaya untuk reliable data to support calculations in
menunjang perhitungan sesuai dengan accordance with the IRBA methodology to be
metodologi IRBA yang akan digunakan. used.
• Bank telah melakukan pengembangan dan • The Bank has developed and simulated the
simulasi metodologi perhitungan kebutuhan methodology for calculating internal capital
modal internal untuk menutupi risiko pasar requirements to cover market risk by using Value
dengan menggunakan metode internal VaR at Risk internal methods, namely the Variance co
(Value at Risk) yaitu model Variance co Variance and Historical Simulation models
Variance dan Historical Simulation melalui through the application of Market Risk
aplikasi Market Risk Measurement (MRM). Measurement (MRM).
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Page 665
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
Sebagai bagian dari implementasi regulasi Basel As part of the implementation of the latest Basel
terkini, Bank telah mempersiapkan untuk penggunaan regulations, the Bank has prepared for the use of
metode internal dalam pengukuran risiko sebagai internal methods in measuring risk as follows:
berikut: (lanjutan) (continued)
• Bank telah melakukan pengelolaan pencatatan • The Bank has managed to record data on loss
data kerugian dan potensi kerugian yang terjadi and potential losses that occur at the Risk taking
pada Satuan Kerja Operasional (Risk taking unit) unit periodically through the Operational Risk
secara periodik melalui aplikasi Operational Management (ORM) which includes the
Risk Management (ORM) yang mencakup fungsi functions of Loss Event Data Base (LED), Risk
Loss Event Data Base (LED), Risk Control Self Control Self Assessment (RCSA), and Key Risk
Assesment (RCSA), dan Key Risk Indicator Indicator (KRI) that have been implemented
(KRI) yang telah diimplementasikan secara online in all branches. The management of loss
online di seluruh cabang. Pengelolaan data data is one of the input data in the assessment of
kerugian tersebut sebagai salah satu data input Operational Risk Profile parameters mapped
dalam penilaian parameter Profil Risiko according to the frequency of events and their
Operasional yang dipetakan sesuai frekuensi impact. Loss Event Data Base (LED) will be
kejadian dan dampaknya. Loss Event Data Base developed by the Bank into a capital calculation
(LED) akan menjadi perhitungan modal dengan using a standardized approach.
menggunakan pendekatan standar.
1) Risiko kredit 1) Credit risk
Risiko kredit adalah risiko akibat kegagalan Credit risk is a risk due to the failure of the
debitur dan/atau pihak lain dalam memenuhi debtor and/or other parties to fulfill obligations
kewajiban kepada Bank. Risiko kredit dikelola to the Bank. Credit risk is managed at both the
baik pada tingkat transaksi (individual) maupun transaction (individual) and portfolio levels as
portofolio serta pelaksanaan stress testing. well as implementing stress testing. Credit risk
Pengelolaan risiko kredit dirancang untuk management is designed to maintain the
menjaga independensi dan integritas proses independence and integrity of the risk
penilaian risiko serta diversifikasi risiko kredit. assessment process and diversification of credit
risk.
a) Risiko kredit maksimum a) Maximum credit risk
Untuk aset keuangan yang diakui di laporan For financial assets recognized in the
posisi keuangan, eksposur maksimum statement of financial position, the
terhadap risiko kredit sama dengan nilai maximum exposure to credit risk is equal
tercatat. Untuk bank garansi dan to the carrying amount. For bank
irrevocable L/C, eksposur maksimum guarantees and irrevocable L/C, the
terhadap risiko kredit adalah nilai maximum exposure to credit risk is the
maksimum yang harus dibayarkan oleh maximum value that must be paid by the
Bank jika liabilitas atas bank garansi dan Bank if liabilities on bank guarantees and
irrevocable L/C terjadi. irrevocable L/C occur.
- 135 -
Page 666
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
Risiko kredit adalah risiko akibat kegagalan Credit risk is a risk due to the failure of the
debitur dan/atau pihak lain dalam memenuhi debtor and/or other parties to fulfill obligations
kewajiban kepada Bank. Risiko kredit dikelola to the Bank. Credit risk is managed at both the
baik pada tingkat transaksi (individual) maupun transaction (individual) and portfolio levels as
portofolio serta pelaksanaan stress testing. well as implementing stress testing. Credit risk
Pengelolaan risiko kredit dirancang untuk management is designed to maintain the
menjaga independensi dan integritas proses independence and integrity of the risk
penilaian risiko serta diversifikasi risiko kredit. assessment process and diversification of credit
(lanjutan) risk. (continued)
a) Risiko kredit maksimum (lanjutan) a) Maximum credit risk (continued)
Tabel berikut menyajikan eksposur The following table presents the Bank's
maksimum Bank terhadap risiko kredit maximum exposure to credit risk for
untuk instrumen keuangan pada laporan financial instruments in the statement of
posisi keuangan dan rekening administratif, financial position and administrative
tanpa memperhitungkan agunan yang accounts, without taking into account the
dimiliki atau perlindungan kredit lainnya. collateral held or other credit protection.
2025 2024
Laporan posisi keuangan Statement of financial position
Giro pada Bank Indonesia 2.311.415 3.024.920 Current accounts with Bank Indonesia
Giro pada Bank lain 270.593 349.519 Current accounts with other Banks
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia
bank lain 2.445.816 2.177.464 and other banks
Efek-efek 8.940.084 8.502.776 Marketable securities
Wesel ekspor - 166.681 Export bills
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 147.462 976.065 agreement to resell
Tagihan derivatif 332 48 Derivative receivables
Pendapatan bunga yang masih akan
diterima 272.255 253.265 Accrued interest receivables
Kredit yang diberikan 9.792.435 10.605.479 Loans
Tagihan akseptasi - 166.682 Acceptance receivables
Penyertaan saham 6 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan tagihan 226.583 21.858 Guarantee deposits and receivables
Jumlah 24.406.981 26.244.763 Total
Tabel berikut menyajikan eksposur The following table presents the Bank’s
maksimum Bank terhadap risiko kredit maximum exposure to credit risk of on
untuk instrumen keuangan pada laporan statement of financial position and off
posisi keuangan dan rekening administratif, statement of financial position items,
tanpa memperhitungkan agunan yang without taking into account any collateral
dimiliki atau perlindungan kredit lainnya. held or other credit enhancement.
2025 2024
Rekening administratif Administrative accounts
Fasilitas kredit yang belum digunakan (495.394) (973.904) Unused loan commitments
Garansi yang diterbitkan (104.775) (19.227) Guarantee issued
L/C yang masih beredar (6.203) (37.688) Outstanding irrevocable L/C
Jumlah (606.372) (1.030.819) Total
- 136 -
Page 667
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi b) Concentration credit risk
Pengungkapan konsentrasi risiko kredit The disclosure on the maximum credit risk
maksimum berdasarkan sektor industri concentration by industry sectors as
adalah sebagai berikut: follows:
2025
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and
Government Bank institution Manufacturing services individual Jumlah/ Total
Giro pada Bank Current account with
Indonesia 2.311.415 - - - - - 2.311.415 Bank Indonesia
Current account with other
Giro pada bank lain - 270.593 - - - - 270.593 bank
Penempatan pada Bank Placements with
Indonesia dan bank Bank Indonesia and other
lain 2.445.816 - - - - - 2.445.816 banks
Efek-efek 6.013.194 184.193 - - - 2.742.697 8.940.084 Marketable securities
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali 147.462 - - - - - 147.462 agreement to resell
Tagihan derivatif - 332 - - - - 332 Derivative receivables
Pendapatan bunga yang
masih harus diterima - - 2.942 4.599 142 264.572 272.255 Accrued interest receivables
Kredit yang diberikan - - 773.017 1.401.706 44.304 7.573.408 9.792.435 Loans
Investment in shares of
Penyertaan saham - - - - - 6 6 stock
Aset lain-lain: Other assets:
Setoran jaminan dan Guarantee deposits
tagihan - - - - - 226.583 226.583 and receivables
Jumlah 10.917.887 455.118 775.959 1.406.305 44.446 10.807.266 24.406.981 Total
2024
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and
Government Bank institution Manufacturing services individual Jumlah/ Total
Giro pada Bank Current account with
Indonesia 3.024.920 - - - - - 3.024.920 Bank Indonesia
Current account with other
Giro pada bank lain - 349.519 - - - - 349.519 bank
Penempatan pada Bank Placements with
Indonesia dan bank Bank Indonesia and other
lain 2.177.464 - - - - - 2.177.464 banks
Efek-efek 4.765.800 119.025 - - - 3.617.951 8.502.776 Marketable securities
Wesel ekspor - - - - - 166.681 166.681 Export bills
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali - 976.065 - - - - 976.065 agreement to resell
Tagihan derivatif - 48 - - - - 48 Derivative receivables
Pendapatan bunga yang
masih harus diterima - - 2.655 5.878 547 244.185 253.265 Accrued interest receivables
Kredit yang diberikan - - 324.272 1.893.734 69.892 8.317.581 10.605.479 Loans
Tagihan akseptasi - - - - - 166.682 166.682 Acceptance Receivables
Investment in shares of
Penyertaan saham - - - - - 6 6 stock
Aset lain-lain: Other assets:
Setoran jaminan dan Guarantee deposits
tagihan - - - - - 21.858 21.858 and receivables
Jumlah 9.968.184 1.444.657 326.927 1.899.612 70.439 12.534.944 26.244.763 Total
- 137 -
Page 668
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Eksposur risiko kredit atas komitmen dan Credit risk exposures to commitments and
kontinjensi adalah sebagai berikut: contingencies are as follows:
2025
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and
Government Bank institution Manufacturing services individual Jumlah/ Total
Fasilitas kredit yang
belum digunakan - - 103.080 86.397 8.196 297.721 495.394 Unused loan facilities
Garansi yang diterbitkan - - - - - 104.775 104.775 Guarantee Issued
Outsatnding
L/C yang masih beredar - - - - - 6.203 6.203 irrevocable L/C
Jumlah - - 103.080 86.397 8.196 408.699 606.372 Total
2024
Lembaga
keuangan Perusahaan
bukan Jasa-jasa lainnya dan
bank/ Non dunia perseorangan/
bank Industri usaha/ Other
Pemerintah/ Bank/ financial pengolahan/ Trade companies and
Government Bank institution Manufacturing services individual Jumlah/ Total
Fasilitas kredit yang
belum digunakan - - 300.013 130.283 - 543.608 973.904 Unused loan facilities
Garansi yang diterbitkan - - - - - 19.227 19.227 Guarantee Issued
Outsatnding
L/C yang masih beredar - - - - - 37.688 37.688 irrevocable L/C
Jumlah - - 300.013 130.283 - 600.523 1.030.819 Total
Pengungkapan konsentrasi risiko kredit The disclosure on the maximum credit risk
maksimum berdasarkan letak geografis concentration by geography is as follows:
adalah sebagai berikut:
2025
DKI Jakarta/ Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
ASET ASSETS
Current accounts with Bank
Giro pada Bank Indonesia 2.311.415 - 2.311.415 Indonesia
Giro pada bank lain 270.342 251 270.593 Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 2.445.816 - 2.445.816 and other banks
Efek-efek 8.940.084 - 8.940.084 Marketable securities
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali 147.462 - 147.462 agreement to resell
Tagihan derivatif 332 - 332 Derivative receivables
Pendapatan bunga yang
masih akan diterima 266.951 5.304 272.255 Accrued interest receivables
Kredit yang diberikan 8.059.311 1.733.124 9.792.435 Loans
Penyertaan saham 6 - 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan Guarantee deposits and
tagihan 226.583 - 226.583 receivables
Jumlah Aset 22.668.302 1.738.679 24.406.981 Total Assets
- 138 -
Page 669
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Pengungkapan konsentrasi risiko kredit The disclosure on the maximum credit risk
maksimum berdasarkan letak geografis concentration by geography is as follows:
adalah sebagai berikut: (lanjutan) (continued)
2024
DKI Jakarta/ Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
ASET ASSETS
Current accounts with Bank
Giro pada Bank Indonesia 3.024.920 - 3.024.920 Indonesia
Giro pada bank lain 349.269 250 349.519 Current accounts with other banks
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan bank lain 2.177.464 - 2.177.464 and other banks
Efek-efek 8.502.776 - 8.502.776 Marketable securities
Wesel ekspor 166.681 - 166.681 Export bills
Efek-efek yang dibeli
dengan janji dijual Securities purchased under
kembali 976.065 - 976.065 agreement to resell
Tagihan derivatif 48 - 48 Derivative receivables
Pendapatan bunga yang
masih akan diterima 246.982 6.283 253.265 Accrued interest receivables
Kredit yang diberikan 8.755.550 1.849.929 10.605.479 Loans
Tagihan akseptasi 166.682 - 166.682 Acceptance receivables
Penyertaan saham 6 - 6 Investment in shares of stock
Aset lain-lain: Other assets:
Setoran jaminan dan Guarantee deposits and
tagihan 21.858 - 21.858 receivables
Jumlah Aset 24.388.301 1.856.462 26.244.763 Total Assets
Eksposur risiko kredit atas rekening Credit risk exposure in the administrative
administratif adalah sebagai berikut: accounts are as follows:
2025
DKI Jakarta/ Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
Fasilitas kredit yang
belum digunakan 310.055 185.339 495.394 Unused loan commitments
Garansi yang diterbitkan 75.306 29.469 104.775 Guarantee issued
L/C yang masih beredar 6.203 - 6.203 Outsatnding irrevocable L/C
Jumlah 391.564 214.808 606.372 Total
2024
DKI Jakarta/ Special Luar DKI Jakarta/ Jumlah/
District of Jakarta Outside DKI Jakarta Total
Fasilitas kredit yang
belum digunakan 627.057 346.847 973.904 Unused loan commitments
Garansi yang diterbitkan 6.118 13.109 19.227 Guarantee issued
L/C yang masih beredar 37.689 - 37.689 Outsatnding irrevocable L/C
Jumlah 670.864 359.956 1.030.820 Total
- 139 -
Page 670
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Pengungkapan konsentrasi risiko kredit The disclosure on the maximum credit risk
maksimum berdasarkan sektor ekonomi concentration by debtor classification is
adalah sebagai berikut: as follows:
2025 2024
Sektor ekonomi Rp % Rp % Economic Sector
Industri 1.401.706 14,31% 596.685 5,63% Industry
Restoran dan hotel 637.720 6,51% 5.317 0,05% Restaurant and hotel
Konstruksi 341.092 3,48% 501.596 4,73% Constructions
Transportation and
Transportasi dan komunikasi 12.297 0,13% 327.041 3,08% Communication
Pertanian dan pertambangan 763.977 7,80% 850.680 8,02% Agribusiness and Mining
Perdagangan 894.893 9,14% 662.361 6,25% Trading
Jasa 1.836 0,02% 1.893.734 17,86% Services
Lainnya 5.738.914 58,61% 5.768.065 54,38% Others
Jumlah 9.792.435 100,00% 10.605.479 100,00% Total
Pengungkapan konsentrasi risiko kredit maksimum The disclosure on the maximum credit risk
berdasarkan kelompok debitur adalah sebagai berikut: concentration by debtor classification is as follows:
2025 2024
Sektor ekonomi Rp % Rp % Economic Sector
Komersial 7.727.242 78,91% 8.264.968 77,93% Commercial
Konsumen 2.065.193 21,09% 2.340.510 22,07% Consumer
Jumlah 9.792.435 100,00% 10.605.478 100,00% Total
Pengungkapan risiko kredit maksimum The disclosures of maximum credit risks
adalah sebelum efek mitigasi melalui are before the effect of mitigation through
master netting dan/atau perjanjian jaminan. master netting and/or collateral
Apabila instrumen keuangan yang dicatat agreements. If financial instruments are
berdasarkan nilai wajar, angka yang recorded at fair value, the balance
ditunjukkan mencerminkan pengungkapan representing the current credit risk
risiko kredit saat ini tetapi bukan exposure but not the maximum risk
pengungkapan risiko maksimal yang dapat exposure that could arise in the future as
timbul di masa yang akan datang sebagai a result of changes in value.
akibat perubahan nilai.
Bank telah mengimplementasikan credit The Bank has implemented credit risk
risk management yang mencakup management which covers setting up
penetapan prosedur dan kebijakan kredit, procedures and credit policies, set-up a
pengaturan limit dan mengevaluasinya limit and conduct regular evaluation,
secara berkala, penggunaan Credit Risk implement Credit Risk Rating (CRR) for
Rating (CRR) untuk kredit produktif productive loan of Corporate, Non
dengan segmen Korporasi, Non Korporasi Corporate (Retail/Micro, Small, and
(Retail/ Usaha Mikro, Kecil, dan Medium Enterprise/MSMes), and
Menengah/UMKM), serta kredit konsumtif consumer credit (employees and
(karyawan dan non karyawan), nonemployees), evaluates credit policies
mengevaluasi kebijakan dan prosedur untuk and procedures to ensure that all potential
memastikan bahwa seluruh risiko yang risks have been covered, and applies the
mungkin timbul dari pemberian kredit telah “Four Eyes Principles” consistently, and
tercakup, menerapkan prinsip ”Four Eyes the implementation of an independent
Principles” secara konsisten, serta review of loan application within certain
pelaksanaan reviu independen terhadap limits and existing borrowers based on
permohonan kredit dalam batasan tertentu sampling method and credit portfolio
dan debitur existing secara sampling serta based on Legal Lending Limits, economic
portofolio kredit berdasarkan BMPK, sektor sector and geographic sector periodically.
ekonomi dan sektor geografis secara
periodik.
- 140 -
Page 671
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Bank telah melaksanakan pengelolaan The Bank has managed its loan portfolio
portofolio profil risiko kredit secara risk profile continuously in a consistent
konsisten dan berkelanjutan serta manner and reports to Boards of
melaporkannya kepada Dewan Komisaris Commissioners and Director regularly
dan Direksi secara berkala (bulanan). (monthly).
Dalam rangka memitigasi risiko kredit, In order to mitigate credit risk, the Bank
berikut ini adalah upaya yang dilakukan has performed regular activity as follows:
Bank secara berkala:
(1) Menentukan batas eksposur pada (1) Determining exposure limits on
industri/sektor ekonomi pasar sasaran; target market industries/economic
sector;
(2) Melakukan tinjauan risiko kredit (2) Reviewing credit risk based on
berdasarkan jenis industri/sektor certain industry type/economic
ekonomi tertentu, khususnya yang sector, especially for those which is
akan dibiayai oleh Bank; financed by the Bank;
(3) Melakukan stress test dengan (3) Performing a stress test scenario with
menerapkan skenario peningkatan the increase of ratio of Non-
rasio Non-Performing Loan (NPL) dan Performing Loan(NPL) and the
pelaksanaan write-off secara bank implementation of write-off in bank
wide. wide.
Metode pemberian kredit Bank meliputi: The Bank’s loan granting process
includes:
(1) Penepatan pagu kredit secara (1) Set-up overall credit limits at
keseluruhan pada tingkat borrowers and counterparty level,
debitur/counterparties dan kelompok and a Bank of related borrowers and
debitur/counterparties baik terkait counterparties for both on statement
maupun tidak terkait dengan Bank of financial position and
untuk eksposur yang tercatat dalam administrative accounts exposures;
laporan posisi keuangan dan rekening
administratif;
(2) Penilaian terhadap prospek usaha dan (2) Evaluation of business prospects and
kinerja keuangan debitur/ financial performance of the debtors/
counterparties; counterparties;
(3) Kemampuan untuk membayar kembali (3) Repayment capacity and integrity of
dan integritas debitur/counterparties; the debtors/counterparties;
(4) Penggunaan agunan; dan (4) Use of collateral; and
(5) Penilaian kondisi makro ekonomi dan (5) Assessment of macro economic and
industri. industry conditions.
- 141 -
Page 672
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Bank juga mengembangkan serta The Bank also develops and implements
menerapkan Risk Governance sebagai Risk Governance principle as part of
bagian dalam pengendalian internal credit internal control as follows:
perkreditan sebagai berikut:
(1) Lini pertama (pilar bisnis dan (1) The first line (Business and Support
pendukung) terutama bertanggung Pillars) is primarily responsible for
jawab mengelola risiko kredit yang managing credit risk which is its
merupakan bagian dari aktivitasnya daily activities;
sehari-hari;
(2) Lini kedua menyediakan sumber daya (2) The second line provides needed
yang diperlukan untuk resources for developing credit risk
mengembangkan kerangka kerja frameworks, policies,methodologies
risiko kredit, kebijakan, metodologi and tools for the management of
dan perangkat risiko kredit dalam material risks taken by the Bank as a
pengelolaan risiko kredit yang bersifat whole;
material secara keseluruhan;
(3) Lini ketiga melibatkan audit internal (3) The third line includes internal audit
dan pengendalian internal, yang secara and internal control, which is
independen bertugas untuk melakukan independently conducting an
pemeriksaan terhadap kepatuhan, examination on compliance,
kecukupan dan efektivitas proses adequacy and effectiveness of risk
manajemen risiko kredit. management processes.
Untuk mempercepat proses pemberian To accelerate the process of credit
kredit, Bank mengimplementasikan Credit granting, the Bank implements Credit Risk
Risk Rating (CRR) sebagai suatu perangkat Rating (CRR) as a tool for preliminary
untuk melakukan penilaian awal terhadap assessment of the feasibility/default by the
kemungkinan kemampuan bayar/kegagalan debtor to repay its credit proposal in the
bayar debitur atas permohonan kreditnya di future which is described through the
masa mendatang yang dideskripsikan rating of debtors.
melalui perolehan rating debitur.
Untuk memfasilitasi penilaian risiko dari To facilitate the risk assessment of the
debitur Korporasi, Non Korporasi debtors of Corporate, Non Corporate
(Retail/Usaha Mikro, Kecil, dan (Retail/Micro, Small, and Medium
Menengah/UMKM), serta debitur Enterprise/MSMes), and consumer
konsumtif (karyawan dan non karyawan) debtors (employees and non employees),
Bank melakukan pemantauan terhadap the Bank monitors all valuation aspects of
seluruh aspek penilaian dari debitur dan the debtors and its industrial sector
sektor industrinya termasuk migrasi rating including debtor rating migration
debitur secara berkala (triwulan). Satuan periodically (quarterly). Risk
Kerja Manajemen Risiko (SKMR) management Unit (SKMR) monitors the
melakukan pemantauan terhadap kualitas performance quality of the debtor by
kinerja dari debitur secara sampling sampling basis, especially to the Bank’s
khususnya debitur inti Bank dengan main debtors by conductingan
melakukan reviu independen secara independent review periodically (semi
periodik (semester) dan pemantauan annually) and monitoring the Bank’s
portofolio yang dimiliki Bank secara portfolios continuously. The relevant
berkesinambungan. Informasi yang relevan information is submitted to the business
disampaikan kepada unit bisnis untuk unit to support the implementation of the
mendukung pelaksanaan penilaian risiko effective Bank’s credit risk assessment.
kredit Bank yang efektif.
- 142 -
Page 673
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Bank mengukur, menilai dan memantau The Bank measures, assesses and
risiko kredit untuk setiap debitur baik secara monitors credit risk for each debtor, on
individual maupun obligor, sektor ekonomi, individual and obligor basis, by economic
sektor geografi, maupun seluruh portofolio sector, geographic sector and all credit
kredit. Bank telah menetapkan standar dan portfolios. The Bank has set up standards
prosedur untuk mendukung terciptanya and procedures to support a process of
suatu proses pemberian kredit yang sehat granting credit and by considering risk
dan hati-hati dengan mempertimbangkan and yield carefully.
risiko dan perolehan hasil.
Jaminan dan perlindungan kredit Collateral and protection of loans
lainnya
Nilai dan jenis jaminan yang dibutuhkan The amount and type of collateral
tergantung pada penilaian risiko kredit dari required depends on an assessment of the
debitur/counterparty. Kebijakan dan credit risk of the counterparty. Policy and
pedoman tentang jenis jaminan dan guidelines are implemented regarding
parameter penilaian jaminan telah types of collateral and valuation
diimplementasikan oleh Bank. parameters by the Bank.
Umumnya agunan diperlukan dalam setiap Generally collateral is required for all
pemberian kredit sebagai sumber terakhir loans as a secondary source of credit
pelunasan kredit dan sebagai salah satu repayment and also as a credit risk
bentuk mitigasi risiko kredit jika mitigation if a debtor has a default. The
debitur/counterparty gagal bayar (macet). primary source of credit repayment is the
Sumber utama pelunasan kredit adalah dari funds generated from business operations
hasil usaha debitur. Agunan yang dapat of the debtors. Collaterals acceptable by
diterima oleh Bank dibagi atas 2 (dua) the Bank are divided into 2 (two)
kelompok besar yaitu: categories as follows:
(1) Agunan tunai, yaitu deposito/tabungan/ (1) Cash collateral, such as time
rekening giro/ setoran margin/ dana deposit/saving account/demand
tunai yang diblokir atau dibukukan deposit/margin deposit/cash blocked
pada rekening penampungan yang or booked as an escrow account
disimpan serta dicatat pada Bank dan which are kept and recorded by the
Stand-By L/C yang diterbitkan oleh Bank and Stand-By Letter of Credit
bank berperingkat (prime bank); (SBLC) issued by (prime bank);
(2) Agunan non tunai yaitu agunan yang (2) Non cash collaterals are collateral
tidak termasuk dalam jenis jaminan not included in collateral as
seperti pada agunan tunai di atas. mentioned on cash collateral above.
Kualitas kredit per golongan aset Loans quality based on category of
keuangan financial assets
Kualitas kredit aset keuangan dikelola oleh The loans quality of financial assets is
Bank dengan menggunakan pedoman dari managed by the Bank using guidance from
Bank Indonesia. Kualitas kredit Bank Indonesia. Loans quality based on
berdasarkan golongan aset yang memiliki category of assets that have a credit risk
risiko kredit mengacu pada hasil penilaian refers to the assessment of external
dari lembaga pemeringkat eksternal yang agencies as stipulated by Bank Indonesia.
ditetapkan oleh Bank Indonesia.
Bank memiliki kebijakan untuk mengelola The Bank has a policy to manage the
kinerja kualitas kredit debitur. Hal ini akan performance of loans quality of debtors.
memudahkan fokus manajemen risiko This policy assists management to monitor
dalam mengendalikan eksposur risiko credit risk exposure of the Bank.
kredit yang dimiliki oleh Bank.
- 143 -
Page 674
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Agunan yang diambil alih Foreclosed assets
Terdapat penambahan bersih AYDA There was a net increase in AYDA of
sebesar Rp116.969 (9,95%) dari Rp116,969 (9.95%) from Rp1,175,042 as
Rp1.175.042 pada tanggal 31 Desember of December 31, 2024 to Rp1,292,011 as
2024 menjadi Rp1.292.011 pada tanggal 31 of December 31, 2025.
Desember 2025.
Penilaian penurunan nilai Impairment assessment
Pertimbangan utama untuk penilaian The main considerations for the loan
penurunan nilai kredit yang diberikan impairment assessment include whether
termasuk pembayaran-pembayaran pokok any payments of principal or interest are
atau bunga yang menunggak lebih dari 90 overdue of more than 90 (ninety) days or
(sembilan puluh) hari atau ada kesulitan there are any financial difficulties, or
atau pelanggaran yang diketahui dari breach of the loans agreement. The Bank
persyaratan yang terdapat dalam kontrak. assesses impairment value in 2 (two) areas
Bank melakukan penilaian penurunan nilai follows:
dalam 2 (dua) area yaitu:
(1) Evaluasi penurunan nilai secara (1) Individually assessed allowances;
individual;
(2) Evaluasi penurunan nilai secara (2) Collectively assessed allowances.
kolektif.
Penilaian penyisihan penurunan nilai Individually assessed allowances
individual
Bank menentukan penyisihan kerugian The Bank determines the allowances for
penurunan nilai secara individual untuk impairment losses for each individually
masing-masing kredit yang diberikan yang significant loans on an individual basis.
signifikan. Hal-hal yang dipertimbangkan Items considered when determining
dalam menentukan jumlah penyisihan allowance for impairment losses include:
kerugian penurunan nilai antara lain
mencakup:
(1) Kemungkinan rencana bisnis debitur; (1) The sustainability of the debtors’
business plan;
(2) Kemampuan untuk memperbaiki (2) The ability to improve its
kinerja setelah adanya kesulitan performance during a financial
keuangan; difficulty;
(3) Proyeksi penerimaan dan pembayaran (3) Cash receipt and payment projection
apabila terjadi kebangkrutan; if debtor filed bankrupt;
(4) Kemungkinan adanya sumber (4) The availability of other financial
pembayaran lainnya; support;
(5) Jumlah yang dapat direalisasikan atas (5) The amount can be realized from its
jaminan dan ekspektasi waktu arus kas. collateral and timing of expected cash
flows.
Penyisihan penurunan nilai dievaluasi Impairment allowances are evaluated at
setiap tanggal pelaporan, kecuali bila each reporting date, unless certain
terdapat beberapa kondisi yang condition applied which needs more
mengharuskan adanya pemantauan yang attention.
lebih berhati-hati.
Penilaian penyisihan kerugian secara Allowances are assessed collectively for
kolektif dilakukan atas aset keuangan yang losses on financial assets that are not
tidak signifikan secara individu. individually significant.
- 144 -
Page 675
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Evaluasi penurunan nilai Impairment assessment
Berikut ini adalah risiko kredit berdasarkan Below are credit risk based on allowance
klasifikasi evaluasi penurunan nilai pada for impairment losses assessment
tanggal 31 Desember 2025 dan 2024: classification as of December 31, 2025
and 2024:
Giro pada Bank Indonesia Current Accounts with Bank Indonesia
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 2.228.056 - 2.228.056 Rupiah
Mata uang asing 83.359 - 83.359 Foreign currency
Jumlah 2.311.415 - 2.311.415 Total
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 2.948.485 - 2.948.485 Rupiah
Mata uang asing 76.435 - 76.435 Foreign currency
Jumlah 3.024.920 - 3.024.920 Total
Giro pada bank lain Current accounts with other banks
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 24.940 - 24.940 Rupiah
Mata uang asing 245.653 - 245.653 Foreign currency
Jumlah 270.593 - 270.593 Total
Cadangan kerugian Allowance for
penurunan nilai - (142) (142) impairment losses
Jumlah - bersih 270.593 (142) 270.451 Total - net
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 130.642 - 130.642 Rupiah
Mata uang asing 218.877 - 218.877 Foreign currency
Jumlah 349.519 - 349.519 Total
Cadangan kerugian Allowance for
penurunan nilai - (89) (89) impairment losses
Jumlah - bersih 349.519 (89) 349.430 Total - net
- 145 -
Page 676
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Penempatan pada Bank Indonesia dan bank Current accounts with Bank Indonesia
lain and other banks
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah Rupiah
Deposit Facility Deposit Facility of
Bank Indonesia 45.441 - 45.441 Bank Indonesia
Penempatan pada Placements with –
Bank – Call money 1.650.000 - 1.650.000 Banks Call Money
Mata uang asing Foreign currency
Term Deposits Bank Term Deposits of
Indonesia 750.375 - 750.375 Bank Indonesia
Jumlah - bersih 2.445.816 - 2.445.816 Total - net
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah Rupiah
Deposit Facility Deposit Facility of
Bank Indonesia 1.346.804 - 1.346.804 Bank Indonesia
Penempatan pada Placements with –
Bank – Call money 280.000 - 280.000 Banks Call Money
Penempatan pada Placements with –
Bank – Deposito 100.000 - 100.000 Banks Deposits
Mata uang asing Foreign currency
Term Deposits Bank Term Deposits of
Indonesia 450.660 - 450.660 Bank Indonesia
Jumlah - bersih 2.177.464 - 2.177.464 Total - net
Efek-efek Marketable Securities
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi 980.233 - 980.233 profit or loss
Fair value through
Nilai wajar melalui other comprehensive
komprehensif lain 1.883.528 - 1.883.528 income
Biaya perolehan
diamortisasi 6.076.323 - 6.076.323 Amortized cost
Cadangan kerugian Allowance for
penurunan nilai - (296) (296) impairment losses
Jumlah - bersih 8.940.084 (296) 8.939.788 Total - net
- 146 -
Page 677
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Efek-efek (lanjutan) Marketable Securities (continued)
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi 981.435 - 981.435 profit or loss
Fair value through
Nilai wajar melalui other comprehensive
komprehensif lain 880.045 - 880.045 income
Biaya perolehan
diamortisasi 6.641.296 - 6.641.296 Amortized cost
Cadangan kerugian Allowance for
penurunan nilai - (1.214) (1.214) impairment losses
Jumlah - bersih 8.502.776 (1.214) 8.501.562 Total - net
Wesel ekspor Export bills
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah - - - Rupiah
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 166.681 - 166.681 Rupiah
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreement to
kembali resell
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 147.462 - 147.462 Rupiah
Cadangan kerugian Allowance for
penurunan nilai - (3) (3) impairment losses
Jumlah - bersih 147.462 (3) 147.459 Total - net
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 976.065 - 976.065 Rupiah
Cadangan kerugian Allowance for
penurunan nilai - (2) (2) impairment losses
Jumlah - bersih 976.065 (2) 976.063 Total - net
- 147 -
Page 678
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Tagihan Derivatif Derivative Receivables
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 332 - 332 Rupiah
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 48 - 48 Rupiah
Kredit yang diberikan Loans
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Revolving loans 2.957.046 991.331 3.948.377 Revolving loans
Fixed loans 1.360.788 1.560.695 2.921.483 Fixed loans
Kredit kepemilikan
rumah dan Housing and apartment
apartemen 1.827.293 76.680 1.903.973 ownership loans
Kredit sindikasi 499.318 499.318 Syndicated loans
Pinjaman rekening
koran 355.917 1.961 357.878 Overdraft
Pinjaman karyawan 38.901 - 38.901 Employee loans
Micro community
Kredit usaha rakyat 186 - 186 commercial loans
Kredit tanpa agunan 18.204 - 18.204 Unsecured loans
Kredit pemilikan
kios 103.990 - 103.990 Kiosk loans
Kredit pemilikan
mobil 125 - 125 Car loans
Jumlah 7.161.768 2.630.667 9.792.435 Total
Cadangan kerugian Allowance for
penurunan nilai (92.135) (223.530) (315.665) impairment losses
Jumlah – bersih 7.069.633 2.407.137 9.476.770 Total - net
- 148 -
Page 679
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
b) Risiko kredit konsentrasi (lanjutan) b) Concentration credit risk (continued)
Evaluasi penurunan nilai (lanjutan) Impairment assessment (continued)
Kredit yang diberikan (lanjutan) Loans (continued)
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Revolving loans 3.495.435 744.249 4.239.684 Revolving loans
Fixed loans 1.309.916 2.254.726 3.564.642 Fixed loans
Kredit kepemilikan
rumah dan Housing and apartment
apartemen 2.070.895 84.351 2.155.246 ownership loans
Kredit sindikasi 255.433 - 255.433 Syndicated loans
Pinjaman rekening
koran 202.563 2.648 205.211 Overdraft
Pinjaman karyawan 42.331 - 42.331 Employee loans
Micro community
Kredit usaha rakyat - - - commercial loans
Kredit tanpa agunan 21.984 - 21.984 Unsecured loans
Kredit pemilikan
kios 119.825 957 120.782 Kiosk loans
Kredit pemilikan
mobil 166 - 166 Car loans
Jumlah 7.518.548 3.086.931 10.605.479 Total
Cadangan kerugian Allowance for
penurunan nilai (81.107) (450.800) (531.907) impairment losses
Jumlah – bersih 7.437.441 2.636.131 10.073.572 Total - net
Tagihan akseptasi Acceptance receivables
2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah - - - Rupiah
Cadangan kerugian Allowance for
penurunan nilai - - - impairment losses
Jumlah - bersih Total - net
2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Non impaired Impaired Total
Rupiah 166.682 - 166.682 Rupiah
Cadangan kerugian Allowance for
penurunan nilai - (657) (657) impairment losses
Jumlah - bersih 166.682 (657) 166.025 Total - net
- 149 -
Page 680
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
Tabel di bawah ini menunjukkan kualitas kredit The table below shows credit quality based on
per jenis instrumen keuangan: category of financial instruments:
2025
Belum jatuh tempo dan tidak mengalami penurunan Belum jatuh tempo
nilai/Neither past due nor impaired dan tidak
Tingkat Tingkat mengalami
tinggi/ standar/ Tingkat Tanpa penurunan nilai/ Mengalami
High Standard rendah/ peringkat/ Neither past due nor penurunan Jumlah/
grade grade Low grade Unrated impaired nilai/Impaired Total
Aset Keuangan Financial Assets
Current accounts
Giro pada Bank with Bank
Indonesia - - - 2.311.415 - - 2.311.415 Indonesia
Giro pada bank Current accounts
lain 270.593 - - - - - 270.593 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.445.816 - - - - - 2.445.816 and other banks
Marketable
Efek-efek 8.940.084 - - - - - 8.940.084 securities
Securities
Efek-efek yang purchased under
dibeli dengan janji agreement to
dijual kembali 147.462 - - - - - 147.462 resell
Derivative
Tagihan derivatif - - - 332 - - 332 receivables
Pendapatan bunga
yang masih Accrued interest
akan diterima - - - 272.255 - - 272.255 receivables
Kredit yang
diberikan - - - 9.706.883 29.510 56.042 9.792.435 Loans
Acceptance
Tagihan akseptasi - - - - - - - receivables
Investment in shares
Penyertaan saham - - - 6 - - 6 of stock
Aset lain-lain: Other assets:
Setoran jaminan Guarantee deposits
dan tagihan - - - 226.583 - - 226.583 and receivables
Jumlah 11.803.955 - - 12.517.474 29.510 56.042 24.406.981 Total
Cadangan
kerugian Allowance for
penurunan nilai (316.105) impairment losses
Jumlah – bersih 24.090.876 Total – net
- 150 -
Page 681
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
Tabel di bawah ini menunjukkan kualitas kredit The table below shows credit quality based on
per jenis instrumen keuangan: (lanjutan) category of financial instruments: (continued)
2024
Belum jatuh tempo dan tidak mengalami penurunan Belum jatuh tempo
nilai/Neither past due nor impaired dan tidak
Tingkat Tingkat mengalami
tinggi/ standar/ Tingkat Tanpa penurunan nilai/ Mengalami
High Standard rendah/ peringkat/ Neither past due nor penurunan Jumlah/
grade grade Low grade Unrated impaired nilai/Impaired Total
Aset Keuangan Financial Assets
Current accounts
Giro pada Bank with Bank
Indonesia - - - 3.024.920 - - 3.024.920 Indonesia
Giro pada bank Current accounts
lain 349.519 - - - - - 349.519 with other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 2.177.464 - - - - - 2.177.464 and other banks
Marketable
Efek-efek 8.502.776 - - - - - 8.502.776 securities
Wesel ekspor 166.681 - - - - - 166.681 Export bills
Securities
Efek-efek yang purchased under
dibeli dengan janji agreement to
dijual kembali 976.065 - - - - - 976.065 resell
Derivative
Tagihan derivatif - - - 48 - - 48 receivables
Pendapatan bunga
yang masih Accrued interest
akan diterima - - - 253.265 - - 253.265 receivables
Kredit yang
diberikan - - - 10.220.246 19.747 365.486 10.605.479 Loans
Acceptance
Tagihan akseptasi - - - 166.682 - - 166.682 receivables
Investment in shares
Penyertaan saham - - - 6 - - 6 of stock
Aset lain-lain: Other assets:
Setoran jaminan Guarantee deposits
dan tagihan - - - 21.858 - - 21.858 and receivables
Jumlah 12.172.505 - - 13.687.025 19.747 365.486 26.244.763 Total
Cadangan
kerugian Allowance for
penurunan nilai (533.869) impairment losses
Jumlah – bersih 25.710.894 Total – net
Kualitas kredit didefinisikan sebagai berikut: The credit qualities are defined as follows:
(a) Tingkat tinggi: Peringkat dari pihak ketiga (a) High grade: Third parties rating in this
dalam kategori ini memiliki kapasitas sangat category have an excellent capacity to
baik dalam memenuhi komitmen keuangan meet its’ financial commitments with very
dengan risiko kredit sangat rendah; low credit risk;
(b) Tingkat sedang: Peringkat dari pihak ketiga (b) Standard grade: Third parties rating in
dalam kategori ini memiliki kapasitas yang this category have a good capacity to
baik dalam memenuhi komitmen keuangan meet its’ financial commitments with very
dengan risiko kredit sangat rendah; low credit risk;
(c) Tingkat rendah: Peringkat dari pihak ketiga (c) Low grade: Third parties rating in this
dalam kategori ini memiliki kapasitas yang category have fairly acceptable capacity
cukup dalam memenuhi komitmen to meet its’ financial commitments with
keuangan dengan risiko kredit sedang; standard credit risk;
(d) Tanpa peringkat: Pihak ketiga dalam (d) Unrated: Third parties in this category
kategori yang sekarang ini tidak are currently not assigned with third
menyediakan peringkat dikarenakan parties’ ratings due to unavailability of
ketidaktersediaan dari model-model rating models and governments and/or
peringkat dan pemerintah dan/atau agen- government-related agencies.
agen yang berhubungan dengan pemerintah.
- 151 -
Page 682
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
1) Risiko kredit (lanjutan) 1) Credit risk (continued)
Analisis umur kredit yang diberikan yang jatuh The aging analysis of loans that past due but not
tempo tetapi tidak mengalami penurunan nilai impaired as of December 31, 2025 and 2024 is
pada tanggal 31 Desember 2025 dan 2024 adalah as follows:
sebagai berikut:
2025
Kurang dari
Jumlah/ 30 hari/ Less 31-60 hari/ 61-90 hari/
Total than 30 days days days
Konsumen 29.510 8 8.400 21.102 Consumer
2024
Kurang dari
Jumlah/ 30 hari/ Less 31-60 hari/ 61-90 hari/
Total than 30 days days days
Konsumen 19.746 613 18 19.115 Consumer
2) Risiko pasar 2) Market risk
Risiko suku bunga Interest rate risk
Selama tahun berjalan, Bank telah mengelola During the year, the Bank has managed interest
risiko tingkat suku bunga yang merupakan bagian rate risk as a part of market risk by performing
dari risiko pasar dengan melakukan langkah- the following steps:
langkah sebagai berikut:
a) Pengawasan aktif dari Dewan Komisaris dan a) Active monitoring from Boards of
Direksi, melalui: Commissioners and Directors, through:
(1) Responsif terhadap Laporan Profil (1) Be responsive to the Market Risk
Risiko Pasar terkait Risiko Tingkat Profile Report related to Interest
Suku Bunga dan perkembangan Rate Risk and macro condition
kondisi makro yang disampaikan oleh developments reported by Risk
Satuan Kerja Manajemen Risiko management Unit (SKMR)
(SKMR) secara periodik; periodically;
(2) Kebijakan untuk mengambil posisi (2) Policies for taking conservative
konservatif terhadap eksposur yang positions against interest rate risk
terkena risiko tingkat suku bunga exposure in accordance with the
sesuai dengan ketentuan yang berlaku applicable regulations with
dengan mengutamakan prinsip emphasis on the prudential banking
kehati-hatian (prudent banking). principle.
b) Pengendalian atas posisi risiko dengan b) Control the risk position by setting
penetapan limit transaksi, limit risiko dan transaction limit, risk limits and the limit
limit per fungsional. per functional.
c) Pembakuan Kebijakan dan Prosedur: c) Standardization of Policies and
Procedures:
(1) Memiliki dan melaksanakan (1) Having and implementing Market
Pedoman Manajemen Risiko Pasar Risk management Guidelines and
dan Kebijakan/Prosedur internal other internal Policy/Procedures
lainnya yang berkaitan dengan risiko related to the interest rate risk.
tingkat suku bunga.
(2) Melakukan reviu dan penyempurnaan (2) Conduct a review and improvement
terhadap Pedoman/Prosedur of Guidelines/Market Risk
Manajemen Risiko Pasar yang telah management Procedures
ditetapkan secara periodik. periodically.
- 152 -
Page 683
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2) Risiko pasar (lanjutan) 2) Market risk (continued)
Risiko suku bunga (lanjutan) Interest rate risk (continued)
Selama tahun berjalan, Bank telah mengelola During the year, the Bank has managed interest
risiko tingkat suku bunga yang merupakan bagian rate risk as a part of market risk by performing
dari risiko pasar dengan melakukan langkah- the following steps: (continued)
langkah sebagai berikut: (lanjutan)
d) Melaksanakan proses Identifikasi, d) Implementing the process of
Pengukuran, Pemantauan dan Pengendalian Identification, Measurement, Monitoring
Risiko Suku Bunga dengan mengikuti and Controlling of Interest Rate Risk in
ketentuan Regulator (BI/OJK) dan praktek accordance to Regulator (BI/OJK) and
perbankan yang berlaku umum terkini, recent best practices, including stress
termasuk stress testing terhadap testing to the worst case scenario on
kemungkinan kondisi yang terburuk atas exposure which has a sensitivity of
eksposur yang memiliki sensitivitas risiko interest rate risk.
tingkat suku bunga.
e) Melakukan pemantauan terhadap eksposur e) Conduct monitoring on exposures which
yang terekspos risiko nilai tukar tertentu effected by certain exchange rate risk
secara periodik untuk memitigasi risiko periodically to mitigate the risks in
secara dini. advance.
Tabel berikut menyajikan informasi mengenai The following table presents information on the
tingkat suku bunga kontraktual rata-rata per tahun contractual interest rate on average per year
untuk aset dan liabilitas keuangan yang signifikan for financial assets and liabilities that are
untuk tahun-tahun yang berakhir pada tanggal significant for the years ended December 31,
tanggal 31 Desember 2025 dan 2024 adalah 2025 and 2024 are as follows:
sebagai berikut:
2025 2024
Mata Uang Mata Uang
Asing/ Asing/
Rupiah/ Foreign Rupiah/ Foreign
Rupiah Currency Rupiah Currency
Aset Assets
Current accounts with
Giro pada Bank Indonesia 0,44% - 0,57% - Bank Indonesia
Current accounts with
Giro pada Bank Lain 0,16% - 0,54% - other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 4,81% 4,26% 5,15% 5,00% Indonesia and other banks
Efek-efek 6,19% 4,40% 6,31% 3,31% Marketable securities
Wesel ekspor - - 9,00% - Export bills
Efek-efek yang
dibeli dengan janji dijual Securities purchased under
kembali 4,75% - 6,82% - agreement to resell
Kredit yang diberikan 12,37% 0,07% 14,29% 5,69% Loans
Liabilitas Liabilities
Simpanan nasabah Deposits from customers
Giro 0,92% 0,04% 0,96% 0,02% Demand deposits
Tabungan 0,54% - 0,72% - Savings deposits
Deposito berjangka 5,26% 2,22% 3,34% 3,49% Time deposits
Simpanan dari bank lain Deposits from Otherbanks
Deposito berjangka 6,07% - 6,15% - Time deposits
Deposito on call - - 6,68% - On call deposits
Giro 4,27% - 1,78% - Demand deposits
Tabungan 1,98% - - - Savings deposits
Call money - - - - Call money
Pinjaman subordinasi 9,50% - 9,50% - Subordinated loan
- 153 -
Page 684
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2) Risiko pasar (lanjutan) 2) Market risk (continued)
Risiko suku bunga (lanjutan) Interest rate risk (continued)
Tabel berikut merangkum aset Bank dengan The following table below summarizes the
pendapatan bunga dan liabilitas Bank dengan Bank’s interest-earnings assets and interest
beban bunga (tidak dengan tujuan bearing liabilities (not for trading purposes) at
diperdagangkan) pada nilai tercatat, carrying amounts, categorized by the earlier
dikategorikan berdasarkan tanggal kontraktual contractual repricing or maturity dates, which
perubahan suku bunga atau tanggal jatuh tempo, is earlier:
mana yang lebih dahulu:
2025
6 bulan 1 tahun 2 tahun
Kurang sampai sampai sampai
dari 6 dengan 12 dengan dengan Lebih dari
bulan/ bulan/ 2 tahun/ 5 tahun/ 5 tahun/
Jumlah/ Less than 6 months until 1 year until 2 2 years until More than
Keterangan Total 6 months 12 months years 5 years 5 years Descriptions
Current accounts
Giro pada bank lain 270.593 270.593 - - - - with other banks
Penempatan pada Bank
Indonesia dan bank Placements with Bank
lain 2.445.816 2.445.816 - - - - Indonesia and other banks
Efek-efek 8.940.084 1.774.625 1.436.129 1.254.524 2.127.591 2.347.215 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreement
kembali 147.462 147.462 - - - - to resale
Kredit yang diberikan 9.792.435 2.109.272 2.431.845 459.613 1.890.870 2.900.835 Loans
Jumlah aset
keuangan 21.596.390 6.747.768 3.867.974 1.714.137 4.018.461 5.248.050 Total financial assets
Simpanan nasabah 22.652.514 22.511.118 141.396 - - - Deposits from customers
Simpanan dari bank lain 147.764 147.764 - - - - Deposits from other banks
Pinjaman subordinasi 200.000 - - - - 200.000 Subordinated loan
Jumlah liabilitas
keuangan 23.000.278 22.658.882 141.396 - - 200.000 Total financial liabilities
Jumlah selisih
penilaian bunga (1.403.888) (15.911.114) 3.726.578 1.714.137 4.018.461 5.048.050 Interest repricing gap
2024
6 bulan 1 tahun 2 tahun
Kurang sampai sampai sampai
dari 6 dengan 12 dengan dengan Lebih dari
bulan/ bulan/ 2 tahun/ 5 tahun/ 5 tahun/
Jumlah/ Less than 6 months until 1 year until 2 2 years until More than
Keterangan Total 6 months 12 months years 5 years 5 years Descriptions
Current accounts
Giro pada bank lain 349.519 349.519 - - - - with other banks
Penempatan pada Bank
Indonesia dan bank Placements with Bank
lain 2.177.464 2.177.464 - - - - Indonesia and other banks
Efek-efek 8.502.776 3.797.471 1.912.762 1.346.060 1.066.004 380.479 Marketable securities
Wesel ekspor 166.681 166.681 - - - - Export bills
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreement
kembali 976.065 976.065 - - - - to resale
Kredit yang diberikan 10.605.479 2.024.359 2.243.773 939.006 2.215.086 3.183.255 Loans
Jumlah aset
keuangan 22.777.984 9.491.559 4.156.535 2.285.066 3.281.090 3.563.734 Total financial assets
Simpanan nasabah 23.890.773 23.180.083 710.690 - - - Deposits from customers
Simpanan dari bank lain 452.454 92.500 359.954 - - - Deposits from other banks
Pinjaman subordinasi 200.000 - - - - 200.000 Subordinated loan
Jumlah liabilitas
keuangan 24.543.227 23.272.583 1.070.644 - - 200.000 Total financial liabilities
Jumlah selisih
penilaian bunga (1.765.243) (13.781.024) 3.085.891 2.285.066 3.281.090 3.363.734 Interest repricing gap
- 154 -
Page 685
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2) Risiko pasar (lanjutan) 2) Market risk (continued)
Risiko suku bunga (lanjutan) Interest rate risk (continued)
Dari repricing gap profile ini dapat diukur By this repricing gap profile can be measured
pengaruh perubahan suku bunga terhadap the effects of changes in interest rate on net
pendapatan bunga bersih dan/atau modal interest income and/or capital economical
ekonomis Bank, sehingga jika terjadi perubahan Bank, hence if there is a change in interest rate
suku bunga yang mungkin dapat mempengaruhi that may affect the Bank’s performance, the
kinerja Bank, maka Bank akan dapat segera Bank will be able to restructure it’s assets and
merestruktur aset dan liabilitas yang dimiliki, baik liabilities immediately, including the repricing
repricing date-nya ataupun jenis suku bunganya date or the type of interest rate (fixed or
(fixed atau floating). floating).
Manajemen risiko tingkat suku bunga The management of interest rate risk based on
berdasarkan perspektif pendapatan bunga, earning perspective is provided by measuring
dilakukan dengan mengukur sensitivitas aset dan the sensitivity of the Bank’s financial assets and
liabilitas keuangan Bank terhadap berbagai liabilities against various standard and non
skenario perubahan suku bunga baik standar dan standard interest rate changes scenarios.
non standar. Skenario standar yang dilakukan Standard scenario that is conducted based on
mencakup kenaikan atau penurunan paralel pada increase or decrease of interest rate changes in
semua kurva imbal hasil. parallel shift to the return on investment curve.
Tabel berikut menunjukan sensitivitas terhadap The following table shows the sensitivity to a
kemungkinan perubahan dalam tingkat suku possible change in interest rates for the banking
bunga untuk banking book, dengan semua book, with all other variables are held constant,
variabel lain yang dimiliki adalah konstan, to the statement of profit or loss and other
terhadap laporan laba rugi dan penghasilan comprehensive income of the Bank:
komprehensif lain Bank:
IDR USD
Dampak terhadap laporan Dampak terhadap laporan
laba rugi dan penghasilan laba rugi dan penghasilan
Kenaikan/ komprehensif lain sebelum Kenaikan/ komprehensif lain sebelum
(penurunan) dalam pajak/ The impact on the (penurunan) dalam pajak/ The impact on the
basis poin/ Increase statement profit or loss and basis poin/ Increase statement profit or loss and
Tahun/ (decrease) in basis other comprehensive income (decrease) in basis other comprehensive income
Year points before tax points before tax
2025 100 (35.613) 100 (5.019)
(100) 35.613 (100) 5.019
2024 100 (41.263) 100 (4.124)
(100) 41.263 (100) 4.124
- 155 -
Page 686
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2) Risiko pasar (lanjutan) 2) Market risk (continued)
Risiko nilai tukar Foreign exchange risk
Selama tahun berjalan, dalam mengelola risiko During the year, in managing the foreign
nilai tukar yang merupakan bagian dari risiko exchange risk, which is a part of its market risk,
pasar, Bank telah melakukan langkah-langkah the Bank has performed the following steps:
sebagai berikut:
a) Pengawasan aktif dari Dewan Komisaris dan a) Active monitoring from Boards of
Direksi, melalui: Commissioners and Directors, through:
(1) Responsif terhadap Laporan Profil (1) Be a responsive to the Market Risk
Risiko Pasar terkait Risiko Nilai Tukar Profile Report related to Foreign
dan perkembangan kondisi makro Exchange Riskand macro condition
yang disampaikan oleh Satuan Kerja developments which reported by the
Manajemen Risiko (SKMR) secara Risk management Unit (SKMR)
periodik; periodically;
(2) Kebijakan untuk mengambil posisi (2) Policies for taking conservative
konservatif terhadap eksposur yang position against the exchange rate
terkena risiko nilai tukar sesuai dengan risk exposure in accordance with the
ketentuan yang berlaku dengan applicable regulations with
mengutamakan prinsip kehati-hatian emphasis on the prudential banking
(prudent banking). principle.
b) Pengendalian atas posisi risiko dengan b) Control the risk position by setting the
penetapan limit transaksi, limit risiko dan transaction limit, risk limit and limit
limit per fungsional. perfunctional.
c) Pembakuan kebijakan dan prosedur: c) Standardization of policies and
procedures:
(1) Memiliki dan melaksanakan (1) Having and implementing market
Pedoman manajemen risiko pasar risk management guidelines and
dan kebijakan/ prosedur internal other internal policy/ procedures
lainnya yang berkaitan dengan risiko related to the foreign exchange risk.
nilai tukar
(2) Melakukan reviu dan penyempurnaan (2) Conduct a review and improvement
terhadap pedoman/ prosedur of guidelines/ market risk related to
manajemen risiko pasar terkait risiko foreign exchange risk management
nilai tukar yang telah ditetapkan secara Procedures periodically.
periodik
d) Melaksanakan proses Identifikasi, d) Implementing the process of
pengukuran, pemantauan dan pengendalian identification, measurement, monitoring
risiko nilai tukar dengan mengikuti and controlling of foreign exchange risk
ketentuan regulator (BI/OJK) dan best in accordance to regulator (BI/OJK) and
practices terkini, termasuk stress testing recent best practices, including stress
terhadap kemungkinan kondisi yang testing to the worst case scenario on
terburuk (worst case scenario) terhadap exposure which has a sensitivity of
eksposur yang terkena risiko nilai tukar. foreign exchange risk.
e) Melakukan pemantauan terhadap transaksi- e) Conduct monitoring on certain market
transaksi pasar tertentu secara periodik transactions periodically to mitigate the
untuk memitigasi risiko secara dini. risks in advance.
- 156 -
Page 687
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2) Risiko pasar (lanjutan) 2) Market risk (continued)
Risiko nilai tukar (lanjutan) Foreign exchange risk (continued)
Dalam tahun berjalan, Bank telah melakukan During the year, the Bank has conducted
pengembangan dan simulasi metodologi development and simulation on methodology of
perhitungan kebutuhan modal internal yang internal capital requirements calculation to
diperlukan untuk mengatasi risiko pasar dengan cover market risks using internal VaR (Value at
menggunakan metode internal VaR (Value at Risk) which are the Variance co Variance and
Risk) yaitu metode Variance co Variance dan Historical Simulation methods through the
Historical Simulation melalui aplikasi Market application of Market Risk Measurement
Risk Measurement (MRM). Untuk pengelolaan (MRM). In regard to market risk management,
risiko pasar, Bank difasilitasi melalui Assets and the Bank is facilitated through its Assets and
Liabilities Committee (ALCO). Liabilities Committee (ALCO).
Bank telah mengelola posisi mata uang asing The Bank manages its foreign currency position
untuk aset dan liabilitas keuangan yang dimiliki for its financial assets and liabilities by
oleh Bank dengan memonitor Posisi Devisa monitoring the Bank’s Net Open Position
Bersih (PDN). Pada tanggal 31 Desember 2025 (NOP). As of December 31, 2025 and 2024, the
dan 2024, PDN Bank telah diungkapkan dalam Bank’s NOP has been disclosed in Note 45j.
Catatan 45j.
Tabel di bawah ini mengikhtisarkan eksposur The table below summarises exposure to
Bank atas risiko nilai tukar mata uang asing pada foreign currency exchange rate risk as of
tanggal 31 Desember 2025 dan 2024. Termasuk December 31, 2025 and 2024. Included in the
di dalamnya adalah instrumen keuangan pada table are financial instruments at carrying
nilai tercatat, dikategorikan berdasarkan jenis amounts, categorized by currencies:
mata uang:
2025
Dolar Amerika Euro Dolar Dolar
Serikat/ Eropa/ Singapura/ Australia/
United States European Singapore Australian Lain-lain/ Jumlah/
Dollar Euro Dollar Dollar Others Total
Aset Assets
Kas 40.467 3.281 15.708 1.319 3.307 64.082 Cash
Current accounts with
Giro pada Bank Indonesia 83.359 - - - - 83.359 Bank Indonesia
Current accounts with
Giro pada bank lain 156.220 41.598 16.299 4.809 26.727 245.653 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 750.375 - - - - 750.375 Indonesia and other bank
Efek-efek 706.653 - - - - 706.653 Marketable securities
Pendapatan bunga yang - - Accrued interest
masih akan diterima 9.072 - 28 9.100 receivables
Kredit yang diberikan 97.655 9.270 - - - 106.925 Loans
Jumlah 1.843.801 54.149 32.035 6.128 30.034 1.966.147 Total
Liabilitas Liabilities
Liabilitas segera 2.030 - - - - 2.030 Obligation due immediately
Simpanan nasabah 1.867.871 39.320 25.130 4.463 11.871 1.948.655 Deposits from customers
Bunga masih harus dibayar 1.342 39 - - - 1.381 Accrued interest payables
Liabilitas lain-lain 1.233 - - - - 1.233 Other liabilities
Jumlah 1.872.476 39.359 25.130 4.463 11.871 1.953.299 Total
Laporan posisi Statement of financials
keuangan – bersih (28.675) 14.790 6.905 1.665 18.163 12.848 position – net
- 157 -
Page 688
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2) Risiko pasar (lanjutan) 2) Market risk (continued)
Risiko nilai tukar (lanjutan) Foreign exchange risk (continued)
Tabel di bawah ini mengikhtisarkan eksposur The table below summarises exposure to
Bank atas risiko nilai tukar mata uang asing pada foreign currency exchange rate risk as of
tanggal 31 Desember 2025 dan 2024. Termasuk December 31, 2025 and 2024. Included in the
di dalamnya adalah instrumen keuangan pada table are financial instruments at carrying
nilai tercatat, dikategorikan berdasarkan jenis amounts, categorized by currencies:
mata uang: (lanjutan) (continued)
2024
Dolar Amerika Euro Dolar Dolar
Serikat/ Eropa/ Singapura/ Australia/
United States European Singapore Australian Lain-lain/ Jumlah/
Dollar Euro Dollar Dollar Others Total
Aset Assets
Kas 380.328 1.595 11.504 1.771 1.140 396.338 Cash
Current accounts with
Giro pada Bank Indonesia 76.435 - - - - 76.435 Bank Indonesia
Current accounts with
Giro pada bank lain 155.734 2.759 25.399 2.990 31.995 218.877 other banks
Placements with Bank
Penempatan pada Bank Indonesia and other
Indonesia dan bank lain 450.660 - - - - 450.660 bank
Efek-efek 483.816 - - - - 483.816 Marketable securities
Pendapatan bunga Accrued interest
yang masih akan diterima 2.696 - 38 - - 2.734 receivables
Kredit yang diberikan 241.941 - 12.928 - - 254.869 Loans
Jumlah 1.791.610 4.354 49.869 4.761 33.135 1.883.729 Total
Liabilitas Liabilities
Liabilitas segera 994 - - - - 994 Obligation due immediately
Simpanan nasabah 1.779.698 75 31.515 4 17.978 1.829.270 Deposits from customers
Bunga masih harus
dibayar 3.184 - (67) - - 3.117 Accrued interest payables
Liabilitas lain-lain 894 - - - - 894 Other liabilities
Jumlah 1.784.770 75 31.448 4 17.978 1.834.275 Total
Laporan posisi Statement of financials
keuangan – bersih 6.840 4.279 18.421 4.757 15.157 49.454 position – net
- 158 -
Page 689
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
2) Risiko pasar (lanjutan) 2) Market risk (continued)
Risiko nilai tukar (lanjutan) Foreign exchange risk (continued)
Tabel di bawah ini menggambarkan posisi mata The table below indicates the foreign
uang asing atas aset dan liabilitas moneter yang currencies position of non-trading monetary
tidak diperdagangkan pada tanggal 31 Desember assets and liabilities as of December 31, 2025
2025 dan 2024 dimana Bank memiliki risiko and 2024 which shows that the Bank has risk
terhadap arus kas masa depan. Analisis tersebut exposure in expected cash flows. The analysis
menghitung pengaruh dari pergerakan wajar mata calculates the effect of a reasonably possible
uang asing yang memungkinkan terhadap Rupiah, movement of the currency rate against the
dengan seluruh variabel lain dianggap konstan, Indonesian Rupiah, with all variables held
terhadap laporan laba rugi dan penghasilan constant, on the statement of profit or loss and
komprehensif lain (akibat adanya perubahan nilai other comprehensive income (due to change in
wajar aset dan liabilitas moneter yang tidak the fair value of currency sensitive non-trading
diperdagangkan yang sensitif terhadap nilai tukar) monetary assets and liabilities) and equity (due
dan ekuitas (akibat adanya perubahan nilai wajar to change in the fair value of fair value through
atas aset dan liabilitas keuangan yang termasuk other comprehensive income financial assets
kategori nilai wajar melalui komprehensif lain). and liabilities).
2025
Kenaikan/ (penurunan) Sensitivitas dalam
dalam basis poin/ laporan laba rugi/
Increase/ (decrease) in Sensitivity of profit or
basis points loss
Mata uang Currency
Dolar Amerika Serikat 10/(10) 5,09/(5,09) United States Dollar
Poundsterling Inggris 10/(10) 3,07/(3,07) Great Britain Poundsterling
Euro Eropa 10/(10) 5,54/(5,54) European Euro
2024
Kenaikan/ (penurunan) Sensitivitas dalam
dalam basis poin/ laporan laba rugi/
Increase/ (decrease) in Sensitivity of profit or
basis points loss
Mata uang Currency
Dolar Amerika Serikat 10/(10) 0,48/(0,48) United States Dollar
Poundsterling Inggris 10/(10) 4,24/(4,24) Great Britain Poundsterling
Euro Eropa 10/(10) 3,66/(3,66) European Euro
3) Risiko likuiditas 3) Liquidity risk
Risiko likuiditas adalah risiko akibat Liquidity risk is risk due to the inability of the
ketidakmampuan Bank untuk memenuhi Bank to meet obligations due from cash flow
kewajiban yang jatuh tempo dari sumber funding sources and/or from high quality liquid
pendanaan arus kas dan/atau dari aset likuid assets that can be pledged, without disrupting
berkualitas tinggi yang dapat diagunkan, tanpa the activities and financial condition of the
mengganggu aktivitas dan kondisi keuangan Bank.
Bank.
- 159 -
Page 690
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
3) Risiko likuiditas (lanjutan) 3) Liquidity risk (continued)
Kunci pengukuran yang digunakan oleh Bank The key measurement used by the Bank to
untuk mengelola risiko likuiditas adalah dengan manage liquidity risk is to use gap analysis and
menggunakan analisis gap dan rasio-rasio liquidity ratios such as the ratio of liquid assets
likuiditas seperti rasio aset likuid terhadap dana to third party funds, core depositors' ratio,
pihak ketiga, rasio deposan inti, Rasio macroprudential intermediation ratio (RIM),
Intermediasi Makroprudensial (RIM), serta and by monitoring the net position of cash flows
dengan memantau posisi bersih arus kas dalam within a period 1 day to the next 3 months and
jangka waktu 1 hari sampai dengan 3 bulan ke interbank funding activities. The Bank monitors
depan dan aktivitas pendanaan antar bank. Bank liquidity risk management through the
melakukan pemantauan atas pengelolaan risiko development of a liquidity risk profile every
likuiditas melalui perkembangan profil risiko month that is reported to the Directors and Risk
likuiditas setiap bulan yang dilaporkan kepada Monitoring Committee.
Direksi dan Komite Pemantau Risiko.
Beberapa langkah telah diambil dalam mengelola Several steps have been taken in managing
risiko likuiditas, seperti dari sisi aset, strategi liquidity risk, such as in terms of assets,
pembelian instrumen keuangan yang berkualitas purchasing strategies of high quality and low-
tinggi dan berisiko rendah untuk posisi trading risk financial instruments for trading book
book, available for sale dan hold to maturity, positions, available for sale and hold to
memelihara posisi aset likuid, dan menjaga saldo maturity, maintaining liquid asset positions,
Giro Wajib Minimum (GWM) sesuai ketentuan and maintaining the Statutory Reserves (GWM)
Bank Indonesia. Sementara di sisi kewajiban, in accordance with Bank Indonesia
strategi memelihara komposisi Current Account regulations. While on the liability side, the
Savings Account (CASA) terhadap total deposito strategy maintains the composition of the
dan melakukan analisis terhadap jenis-jenis Current Account Savings Account (CASA) of
liabilitas dan jangka waktunya. total deposits and analyzes the types of
liabilities and their time periods.
Langkah yang diambil oleh Bank sehubungan The steps taken by the Bank in connection with
dengan mismatch antara aset dan liabilitas the mismatch between monetary assets and
moneter yang jatuh tempo antara 1 (satu) sampai liabilities with maturities between 1 (one) to 6
dengan 6 (enam) bulan adalah meningkatkan (six) months are to improve service to
pelayanan kepada nasabah, memantau customers, monitor the extension of deposits,
perpanjangan simpanan, mencari nasabah baru find new customers and offer attractive
serta menawarkan produk dan bunga yang products and interest to customers, to maintain
menarik kepada nasabah, untuk menjaga stabilitas stability and continuity in the amount of
dan kontinuitas jumlah simpanan. deposits.
Di samping itu, Bank juga mengintensifkan usaha In addition, the Bank also intensified collection
penagihan kepada debitur bermasalah, penjualan efforts for troubled debtors, foreclosed
agunan yang diambil alih (AYDA) dan collateral sales (AYDA) and placed excess
menempatkan kelebihan dana pada surat-surat funds in securities that have a liquid market so
berharga yang memiliki pasar yang likuid that they can be disbursed at any time if the
sehingga dapat dicairkan setiap saat apabila Bank Bank needs funds.
membutuhkan dana.
- 160 -
Page 691
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
3) Risiko likuiditas (lanjutan) 3) Liquidity risk (continued)
2025
1 bulan 3 bulan 2 tahun
sampai sampai 1 tahun sampai
dengan 3 dengan 1 sampai dengan 5 Lebih dari
Kurang dari 1 bulan/ 1 tahun/ 3 dengan 2 tahun/ 2 5 tahun/
bulan/ Less month until months until 1 tahun/ 1 year years until 5 More than
Jumlah/ Total than 1 mon 3 months year until 2 years years 5 years
Aset Assets
Kas 480.015 480.015 - - - - - Cash
Giro pada Bank Current accounts with
Indonesia 2.311.415 2.311.415 - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 270.593 270.593 - - - - - other banks
Penempatan pada Placements with Bank
Bank Indonesia dan Indonesia and other
bank lain 2.445.816 2.445.816 - - - - - banks
Efek-efek 8.940.084 509.553 294.767 2.406.435 1.254.524 2.127.591 2.347.214 Marketable securities
Wesel ekspor - - - - - - - Export bills
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreement to
kembali 147.462 147.462 - - - - - resell
Derivative
Tagihan derivatif 332 332 - - - - - receivables
Pendapatan bunga
yang masih akan Accrued interest
diterima 272.255 272.255 - - - - - receivables
Kredit yang diberikan 9.792.435 303.706 607.552 3.629.859 459.613 1.890.870 2.900.835 Loans
Aset lain-lain: Other assets:
Setoran jaminan dan Guarantee deposits
tagihan 226.583 - - - 226.583 - - and receivables
Jumlah 24.886.990 6.741.147 902.319 6.036.294 1.940.720 4.018.461 5.248.049 Total
Liabilitas Liabilities
Obligations due
Liabilitas segera 240.572 240.572 - - - - - immediately
Deposits from
Simpanan nasabah 22.652.514 19.013.794 2.850.756 787.964 - - - customers
Simpanan dari bank Deposits from
lain 147.764 83.764 44.000 20.000 - - - other banks
Liabilitas derivatif 340 340 - - - - - Derivative liabilities
Bunga masih harus Accrued interest
dibayar 37.710 37.710 - - - - - payables
Liabilitas lain-lain 375.870 - - - - - 375.870 other liabilities
Jumlah 23.454.770 19.376.180 2.894.756 807.964 - - 375.870 Total
Aset (liabilitas)
bersih 1.432.220 (12.635.033) (1.992.437) 5.228.330 1.940.720 4.018.461 4.872.179 Net assets (liabilities)
- 161 -
Page 692
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
3) Risiko likuiditas (lanjutan) 3) Liquidity risk (continued)
2024
1 bulan 3 bulan 2 tahun
sampai sampai 1 tahun sampai
dengan 3 dengan 1 sampai dengan 5 Lebih dari
Kurang dari 1 bulan/ 1 tahun/ 3 dengan 2 tahun/ 2 5 tahun/
bulan/ Less month until months until 1 tahun/ 1 year years until 5 More than
Jumlah/ Total than 1 mon 3 months year until 2 years years 5 years
Aset Assets
Kas 769.354 769.354 - - - - - Cash
Giro pada Bank Current accounts with
Indonesia 3.024.920 3.024.920 - - - - - Bank Indonesia
Current accounts with
Giro pada bank lain 349.519 349.519 - - - - - other banks
Penempatan pada Placements with Bank
Bank Indonesia dan Indonesia and other
bank lain 2.177.464 2.177.464 - - - - - banks
Efek-efek 8.502.776 753.310 623.460 4.333.464 1.346.060 1.066.004 380.478 Marketable securities
Wesel ekspor 166.681 - - 166.681 - - - Export bills
Efek-efek yang dibeli Securities purchased
dengan janji dijual under agreement to
kembali 976.065 976.065 - - - - - resell
Derivative
Tagihan derivatif 48 48 - - - - - receivables
Pendapatan bunga
yang masih akan Accrued interest
diterima 253.265 253.265 - - - - - receivables
Kredit yang diberikan 10.605.479 416.020 175.912 3.676.200 939.006 2.215.086 3.183.255 Loans
Acceptance
Tagihan akseptasi 166.682 - - 166.682 - - - receivables
Investment in shares
Penyertaan saham 6 - - - - - 6 of stock
Aset lain-lain: Other assets:
Setoran jaminan dan Guarantee deposits
tagihan 21.858 - - - 21.858 - - and receivables
Jumlah 27.014.117 8.719.965 799.372 8.343.027 2.306.924 3.281.090 3.563.739 Total
Liabilitas Liabilities
Obligations due
Liabilitas segera 115.621 115.621 - - - - - immediately
Deposits from
Simpanan nasabah 23.890.773 20.238.163 2.643.275 1.009.335 - - - customers
Simpanan dari bank Deposits from
lain 452.454 452.454 - - - - - other banks
Liabilitas akseptasi 166.682 - - 166.682 - - - Acceptance liabilities
Bunga masih harus Accrued interest
dibayar 35.100 35.100 - - - - - payables
Liabilitas lain-lain 312.446 - - - - - 312.446 Other liabilities
Jumlah 24.973.076 20.841.338 2.643.275 1.176.017 - - 312.446 Total
Aset (liabilitas)
bersih 2.041.041 (12.121.373) (1.843.903) 7.167.010 2.306.924 3.281.090 3.251.293 Net assets (liabilities)
Selanjutnya, Bank juga telah melakukan stress Furthermore, the Bank has conducted stress
testing dalam beberapa analisis skenario dengan testing in some scenario analysis by estimating
perkiraan kondisi terburuk yang mungkin terjadi of the worst case scenario and analysis of
dan analisis Contingency Funding Plan secara Contingency Funding Plan periodically.
periodik.
Pemantauan harian maupun secara periodik Daily and periodically monitoring of the
terhadap transaksi-transaksi yang berkaitan transactions relating to the Bank’s liquidity risk
dengan risiko likuiditas telah dilakukan Bank has been performed consistently to establish
secara konsisten untuk terwujudnya tata kelola good corporate governance.
perusahaan yang baik.
- 162 -
Page 693
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
4) Risiko operasional 4) Operational risk
Risiko operasional adalah risiko akibat Operational risk is the risk due to inadequate
ketidakcukupan dan/atau tidak berfungsinya and/or failed internal processes, human error,
proses internal, kesalahan manusia, kegagalan system failure, and/or the existence of external
sistem, dan/atau adanya kejadian-kejadian events affecting the Bank’s operations.
eksternal yang mempengaruhi operasional Bank.
Bank menerapkan manajemen risiko operasional The Bank implements operational risk
dengan sasaran memastikan bahwa Bank telah management with the objective to ensure that
melakukan proses manajemen risiko yang Bank has performed a risk management
meliputi identifikasi risiko, penilaian risiko, process that includes risk identification, risk
evaluasi risiko, mitigasi risiko serta dilakukan assessment, risk evaluation, risk mitigation,
pemantauan dan pelaporan atas pelaksanaannya. and monitoring and reporting on the
Hal tersebut dilakukan dengan tujuan akhir implementation. It is perform with the ultimate
memaksimalkan manfaat dari suatu goal to maximize the benefits of a
produk/layanan atau proses transaksi/aktivitas product/service or transaction/activity process
dengan potensi risiko operasional yang telah with the potential operational risks that have
diperhitungkan. been calculate.
Pencatatan data kerugian dan potensi kerugian Recording of data loss and potential loss plays
berperan penting dalam pengelolaan dan kalkulasi an important role in the operational risk
risiko operasional. Bank telah melakukan management and calculation. The Bank has
pengelolaan pencatatan data kerugian dan potensi conducted data loss records management and
kerugian yang terjadi pada Satuan Kerja the potential loss that occurred in the
Operasional (Risk taking unit) secara periodik Operations Unit (Risk taking unit) periodically
melalui aplikasi Operational Risk Management through Operational Risk Management (ORM)
(ORM) yang telah diimplementasikan secara applications, which have been implemented
online di seluruh cabang dan unit kerja. online in all branches and unit.
Pengelolaan data kerugian tersebut sebagai salah Management of data loss is one of the input
satu data input dalam penilaian parameter Profil data in the assessment of Operational Risk
Risiko Operasional yang dipetakan sesuai Profile parameters which is mapped in
frekuensi kejadian dan dampaknya. accordance to its frequency of occurrence and
impact.
Pemantauan terhadap perkembangan Profil Monitoring the development of Operational
Risiko Operasional dilakukan melalui identifikasi Risk Profile through the identification of the
faktor-faktor penyebab kerugian operasional yang causal factors operating losses incurred and
terjadi dan memberikan rekomendasi kepada provide recommendations to the Risk taking
Satuan Kerja Operasional terkait dalam units relating to mitigate risk events in the
memitigasi kejadian risiko tersebut di masa future.
mendatang.
Pengawasan oleh Dewan Komisaris dan Direksi Monitoring by the Bank’s Boards of
Bank atas Profil Risiko Operasional dan Commissioners and Directors on the
pelaksanaan manajemen risiko dilakukan melalui Operational Risk Profile and risk management
rapat Komite Manajemen Risiko dan Komite is conducted through Risk management
Pemantau Risiko yang dilakukan secara berkala Committee and Risk Monitoring Committee
sesuai dengan kebutuhan Bank. meetings that are conducted periodically based
on the Bank’s needs.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
4) Risiko operasional (lanjutan) 4) Operational risk (continued)
Bank telah melakukan pengukuran risiko The Bank has measured operational risk during
operasional selama tahun berjalan dengan the current year using the Basic Indicator
menggunakan metode Basic Indicator Approach Approach (BIA) method with reference to the
(BIA) dengan berpedoman kepada Peraturan Financial Services Authority Regulation
Otoritas Jasa Keuangan Nomor 11/PJOK.03/2016 Number 11/PJOK.03/2016 concerning Capital
tentang Kewajiban Penyediaan Modal Bank Adequacy Requirements for Commercial Banks
Umum dan Surat Edaran Bank Indonesia No. and Bank Indonesia Circular Letter No.
6/SEOJK.03/2020 tentang Perhitungan Aset 6/SEOJK.03/2020 concerning Calculation of
Tertimbang Menurut Risiko (ATMR) untuk Risk-Weighted Assets (RWA) for Operational
Risiko Operasional dengan menggunakan Standar Risk using Standards for Commercial Banks.
bagi Bank Umum.
Selain kebijakan dan metode tersebut di atas, In addition to policies and methods above, the
Bank juga telah menerapkan upaya yang terus Bank has also implemented an ongoing effort to
menerus dikembangkan untuk membangun build a cultural environment that support the
lingkungan budaya risiko yang mendukung implementation of operational risk
pelaksanaan manajemen risiko operasional. Hal management. This is done through the
tersebut dilakukan melalui penguatan pada tiga strengthening of the three lines of defense such
lini pertahanan (three lines of defense) yaitu as empower the business unit as a first line of
pemberdayaan unit bisnis sebagai lini pertahanan defense, the establishment of operational risk
pertama, pembentukan fungsi manajemen risiko management function as a second line of
operasional sebagai lini pertahanan kedua dan defense and coordination with Internal Audit as
koordinasi kerja dengan Internal Audit sebagai a third line of defense.
lini pertahanan ketiga.
5) Risiko reputasi 5) Reputation risk
Risiko reputasi adalah risiko akibat menurunnya Reputation risk is the risk related to the
tingkat kepercayaan pemangku kepentingan decreasing level of stakeholders’ confidence
(stakeholder) yang bersumber dari persepsi arising from the negative perception on the
negatif terhadap Bank. Bank.
Kegagalan Bank dalam menjaga reputasinya di The Bank’s failure in proctecting its reputation
mata masyarakat dapat menimbulkan pandangan in the public’s perception may result in
maupun persepsi negatif masyarakat terhadap negative view as well as perception by the
Bank. Apabila risiko ini dihadapi oleh Bank, public towards the Bank. If the Bank faces this
maka dalam waktu singkat dapat terjadi risk then in the short run, the Bank may lose the
penurunan atau hilangnya kepercayaan nasabah customer’s trust that will ultimately result in a
terhadap Bank yang pada akhirnya akan negative impact to the Bank’s income and
memberikan dampak negatif terhadap pendapatan volume of activities.
usaha dan volume aktivitas Bank.
Corporate Secretary Bank setiap hari melakukan The Bank’s Corporate Secretary monitors the
monitoring terhadap pemberitaan media untuk news media on a daily basis for any negative
memantau publikasi negatif atau keluhan nasabah publicity or customer complaints that appeared
yang muncul di media. Sedangkan monitoring in the media. While monitoring the Bank’s wide
secara Bank wide atas keluhan nasabah yang customer complaints submitted directly to the
disampaikan langsung ke Bank dilakukan oleh Bank is conducted by SubDit Service Quality to
SubDit Service Quality untuk kemudian be followed-up through the related branch in
ditindaklanjuti penyelesaiannya melalui cabang accordance with the relevant regulations. For
terkait sesuai ketentuan yang berlaku. Untuk negative reporting and customer complaints
pemberitaan negatif dan keluhan nasabah yang that appear in the media would be clarified and
muncul di media selanjutnya dibuatkan klarifikasi responded in accordance with the best effort
dan tanggapan sesuai dengan langkah terbaik taken by the Bank.
yang ditempuh Bank.
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Page 695
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
5) Risiko reputasi (lanjutan) 5) Reputation risk (continued)
Upaya mitigasi risiko reputasi juga dilakukan saat Efforts to mitigate reputational risk is also done
Bank meluncurkan produk/layanan/program baru when the Bank launched new products/
dengan menganalisis risiko reputasi yang services/ program by analyzing reputational
mungkin timbul dan strategi mengantisipasi risiko risks that may arise and how to anticipate risk.
tersebut. Demikian pula, untuk informasi yang Similarly for the material or important
material atau yang penting untuk diketahui oleh information to be known by the customer,
nasabah, Corporate Secretary juga menyiapkan Corporate Secretary also prepared a guide to
panduan untuk para frontliner dan spokespersons the frontliner and spokespersons for them to
agar mereka bisa menjelaskan informasi tersebut explain the information correctly and
secara benar dan proporsional kepada nasabah proportional to its customers.
Bank.
6) Risiko hukum 6) Legal risk
Risiko hukum adalah risiko akibat tuntutan Legal risk is the risk related to legal claims
hukum dan/atau kelemahan aspek yuridis. and/or weakness in the legal aspect. Such
Kelemahan aspek yuridis tersebut antara lain weakness in legal aspect is caused, among
disebabkan adanya ketiadaan peraturan others, by the lack of the supporting legislation
perundang-undangan yang mendukung atau or weakness of the contracts such as incomplete
kelemahan perikatan seperti tidak dipenuhinya requirements for a valid contract and imperfect
syarat sahnya kontrak dan pengikatan dokumen document contract.
yang tidak sempurna.
Sebagai sebuah perusahaan yang berdiri dalam As a company that established under the
yuridiksi hukum Indonesia, Bank harus selalu jurisdiction of the laws of Indonesia, the Bank
tunduk terhadap segala peraturan hukum yang shall always be subject to all regulations issued
dikeluarkan oleh Bank Indonesia dan Otoritas by Bank Indonesia and Financial Services
Jasa Keuangan selaku regulator industri Authority as the regulator of the banking
perbankan di Indonesia dan instansi berwenang industry in Indonesia and others authorities
lainnya terkait dengan Bank. Selain itu, Bank juga related to the Bank. In addition, the Bank also
harus mengikuti segala bentuk peraturan must apply any rules and laws applicable in
perundangan yang berlaku di masyarakat baik society that relevant either directly or indirectly
yang terkait secara langsung maupun tidak to the business activities of the Bank.
langsung dengan kegiatan usaha Bank. Kegagalan Incompliance to the law and regulation may
Bank dalam mengikuti peraturan hukum yang result in lawsuits that will be addressed to the
berlaku dapat mengakibatkan pada timbulnya Bank.
tuntutan hukum yang akan ditujukan kepada
Bank.
Apabila tuntutan-tuntutan hukum yang diajukan When lawsuits that are filed to the Bank have
kepada Bank memiliki nilai yang material, maka material impact, then they can provide a
hal tersebut dapat memberikan dampak secara significant affect on the financial performance
langsung terhadap kinerja keuangan Bank. of the Bank.
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Page 696
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
6) Risiko hukum (lanjutan) 6) Legal risk (continued)
Untuk memitigasi risiko hukum yang mungkin To mitigate the legal risks that may arise from
timbul akibat tuntutan hukum atau kelemahan lawsuits or juridical weakness, the Bank has the
aspek yuridis, Bank memiliki Biro Hukum. Biro General Legal Division. This Division has roles
tersebut memiliki peranan antara lain: among others:
a) Melakukan analisa hukum atas produk a) Performing legal analysis on the new
dan/atau aktivitas baru serta membuat products and/or activities as well as
standar dokumen hukum yang terkait create a standard legal documents
dengan produk dan/atau aktivitas tersebut; related to the products and activities;
b) Memberikan analisis/advis hukum kepada b) Providing analysis/legal advice to all
seluruh pegawai pada setiap jenjang employees at every level of the
organisasi; organization;
c) Memberikan advis atas eksposur hukum c) Providing advice on the legal exposure
akibat perubahan ketentuan atau peraturan; due to changes in rule or regulation;
d) Memeriksa segala perjanjian yang akan d) Checking any agreements that will be
dibuat antara Bank dengan pihak ketiga; made between the Bank and third
parties;
e) Melakukan pemeriksaan berkala atas e) Performing periodic inspections on the
perjanjian yang telah dibuat; dan agreement that has been made; and
f) Memantau risiko hukum yang ada di seluruh f) Monitoring the legal risks in the overall
cabang dan unit kerja Bank. Bank's branches.
Dengan adanya biro tersebut, maka Bank Through this division, the Bank has legal
memiliki kebijakan hukum dan standar dokumen policies and standard legal documents related
hukum baku yang terkait dengan produk atau to the product or banking facilities offered by
fasilitas perbankan yang ditawarkan oleh Bank the Bank to public, where such legal policy and
kepada masyarakat, dimana kebijakan hukum dan standard documents are created with reference
standar dokumen hukum dimaksud dibuat dengan to the provisions of applicable Laws and
mengacu kepada ketentuan peraturan considering the aspects jurisdiction interest of
perundangan yang berlaku serta memperhatikan the Bank. In addition, the Bank’s Legal
kepentingan aspek yuridis dari Bank. Selain itu, Division has the litigation function by handling
Biro Hukum Bank juga memiliki fungsi litigasi all legal issues related to litigation in order to
yang salah satu tugasnya adalah menangani setiap minimize legal risks that may arise.
permasalahan hukum yang terkait dengan litigasi
agar risiko hukum yang mungkin timbul dapat
diminimalisasi.
Pengelolaan risiko hukum dilakukan dengan The legal risk is also conducted by monitoring
memantau perkembangan kasus-kasus hukum the development of legal cases and take
yang terjadi dan mengambil lesson learnt dari ‘lessons learnt’ principle from those cases. The
kasus-kasus tersebut. Penanganan kasus hukum management of legal cases conducted by the
yang dilakukan pada Bank senantiasa Bank at all time calculating potential loss,
memperhitungkan potensi kerugian baik atas either through settlement or court. The Bank
penyelesaian kasus secara musyawarah also pays special attention to legal cases which
mufakat/damai ataupun melalui jalur pengadilan. potentially may create significant loss to the
Bank juga memberikan perhatian khusus atas Bank.
kasus hukum yang berpotensi menimbulkan
kerugian secara signifikan.
7) Risiko kepatuhan 7) Compliance risk
Risiko kepatuhan merupakan risiko akibat Bank Compliance risk is the risk resulting from the
tidak mematuhi dan/atau tidak melaksanakan failure of the Bank in fulfilling and/or
peraturan perundang-undangan dan ketentuan implementing the prevailing laws and
yang berlaku. regulations.
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Page 697
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
7) Risiko kepatuhan (lanjutan) 7) Compliance risk (continued)
Dalam menjalankan kegiatan usaha pada industri In engaging in the banking industry services,
perbankan, Bank diwajibkan untuk selalu tunduk the Bank is required to always comply with the
terhadap peraturan perbankan yang diterbitkan banking regulations issued by Bank Indonesia,
baik oleh Bank Indonesia, Otoritas Jasa Keuangan Financial Service Auhority and the
maupun Pemerintah. Selain itu, Bank juga wajib Government. In addition, the Bank is also
tunduk kepada beberapa ketentuan lainnya required to comply with several other rules
seperti: peraturan yang mengatur Penjaminan such as; regulation on Deposit Guarantee
Simpanan, Perseroan Terbatas, Perpajakan dan Program, Limited Liability Company, Taxation
peraturan di bidang pasar modal (Otoritas Jasa and Capital Market regulations (Financial
Keuangan dan Bursa Efek). Services Authority and Stock Exchange).
Pada umumnya, risiko kepatuhan melekat pada In general, the compliance risk is embedded in
sebuah perseroan terbatas yang terkait erat pada the limited liability company which is related to
peraturan perundang-undangan dan ketentuan the prevailing laws and regulations and other
lain yang berlaku, yang mengatur kewajiban Bank regulations, which regulate the Bank’s
sebagai sebuah lembaga perbankan, seperti: risiko responsibility as a banking institution, such as:
kredit terkait dengan ketentuan Kewajiban credit risk related to Capital Adequacy Ratio
Penyediaan Modal Minimum (KPMM); Kualitas (CAR) regulations; Earning Assets Quality;
Aktiva Produktif; Pembentukan Cadangan Allowance for Impairment Losses (CKPN);
Kerugian Penurunan Nilai (CKPN); Batas Legal Lending Limit (LLL); Good Corporate
Maksimum Pemberian Kredit (BMPK); Governance (GCG); and other risks related to
penerapan tata kelola yang baik (GCG); dan risiko certain regulations. The inability of the Bank to
lain yang terkait dengan ketentuan tertentu. follow and comply with all laws and
Ketidakmampuan Bank untuk mengikuti dan regulations related to the Bank’s business
mematuhi seluruh peraturan perundangan yang activities may affect the continuity of the Bank.
terkait dengan kegiatan usaha Bank dapat
berdampak buruk terhadap kelangsungan usaha
Bank.
Bank melakukan identifikasi dan pengelolaan The Bank identifies and manages compliance
risiko kepatuhan sejak awal dengan memberikan risk early by providing assistance to the
advis kepada unit bisnis dan unit operasional business units and operational units in
dalam hal pengembangan produk dan/atau developing new products and/or activities and
aktivitas baru dan secara aktif melakukan actively performs an assessment of Internal
penilaian terhadap kebijakan Pedoman dan Guidelines and Procedures owned by the Bank
Prosedur Internal yang dimiliki oleh Bank untuk to ensure that all external regulations have
memastikan bahwa seluruh peraturan eksternal been applied properly in such manner and
telah diakomodasi sedemikian rupa dan subsequently adhered to in practice.
selanjutnya untuk dipatuhi dalam
pelaksanaannya.
Bank memantau perkembangan eksposur risiko The Bank monitors compliance risk exposure
kepatuhan setiap bulan dan menyampaikannya progress monthly and submits it to the Boards
kepada Dewan Komisaris dan Direksi melalui of Commissioners and Directors through the
Laporan Profil Risiko Bank. Bank juga Bank’s Risk Profile Report. The Bank also sets
menetapkan strategi mitigasi risiko atas setiap a risk mitigation strategy for each event of
kejadian risiko kepatuhan yang perlu mendapat compliance risks that need special attention.
perhatian khusus.
Selanjutnya, Bank memiliki perangkat media Furthermore, the Bank has the tools of online
online untuk menyampaikan sosialisasi semua media to socialize all the rules applied to all
peraturan yang berlaku kepada seluruh jajaran levels in the Bank, hence each related unit can
Bank, sehingga setiap unit kerja terkait dapat carry out its duties and responsibilities in
melaksanakan tugas dan tanggung jawabnya accordance to the Bank’s regulations.
sesuai dengan peraturan Bank.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
k. Manajemen risiko (lanjutan) k. Risk Management (continued)
III. Profil risiko (lanjutan) III. Risk profile (continued)
8) Risiko stratejik 8) Strategic risk
Risiko stratejik adalah risiko akibat Strategic risk is the risk due to
ketidaktepatan dalam pengambilan dan/atau inappropriateness in the decision and/or
pelaksanaan suatu keputusan stratejik serta execution of a strategic decision and failure to
kegagalan dalam mengantisipasi perubahan anticipate changes in the business environment.
lingkungan bisnis.
Ketidakmampuan Bank dalam melakukan Inability of the Bank to undertake the
penyusunan strategi yang tepat dapat preparation of a proper strategy may result in
menimbulkan kegagalan bisnis Bank di masa the failure of the Bank’s business in the future.
yang akan datang.
Bank melakukan identifikasi dan kuantifikasi The Bank identifies and quantifies strategic risk
risiko stratejik sejak awal penyusunan rencana from the beginning of business plan
bisnis Bank dengan berpedoman pada visi, misi, preparation based on its vision, mission,
strategi dan kemampuan Bank. strategy and capability.
Bank mengelola risiko stratejik melalui proses The Bank manages strategic risk through the
pertimbangan dan pengambilan keputusan secara process of considerations and collective
kolektif dan komprehensif di lingkungan Komite decision-making and comprehensive in the
Manajemen untuk disampaikan ke Direksi, yang Management Committee to be submitted to the
turut mempengaruhi dan berdampak pada Directors, that influence and impact the
langkah-langkah bisnis yang akan diambil dalam business steps to be taken in the policy
kerangka kebijakan dan arah yang telah framework and direction that has been set.
ditetapkan.
Selanjutnya, Bank memantau perkembangan Furthermore, the Bank monitors the
eksposur risiko stratejik setiap bulan dan development of strategic risk exposure monthly
menyampaikan kepada Dewan Komisaris dan and submits it to the Boards of Commissioners
Direksi melalui Laporan Profil Risiko Bank. and Directors through the Bank’s Risk Profile
Terhadap kejadian risiko stratejik yang perlu Report. On the event of strategic risk that need
mendapat perhatian khusus, telah ditetapkan special attention, the Bank has set up the
strategi mitigasi risikonya oleh Bank. related risk mitigation strategy.
l. Manajemen modal l. Capital management
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objectives is to
mempertahankan posisi modal yang kuat untuk maintain a strong capital position to support business
mendukung pertumbuhan bisnis dan mempertahankan growth and to sustain investors, depositors, and market
investor, deposan, dan kepercayaan pasar, memastikan confidence, to ensure the efficiency of the capital
struktur permodalan yang efisiensi dan memenuhi structure and meet the capital requirements set by
ketentuan permodalan yang ditetapkan oleh regulator. regulators. In managing its capital, the Bank considers
Dalam pengelolaan permodalan, Bank factors such as providing optimal capital rate of return
mempertimbangkan faktor-faktor seperti pengembalian to shareholders and safety provided by a sound capital
modal yang optimal pada pemegang saham dan position.
keamanan yang diberikan oleh posisi modal yang sehat.
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PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
l. Manajemen modal (lanjutan) l. Capital management (continued)
Bank menyusun Rencana Permodalan berdasarkan The Bank undertakes Capital Planning based on
penilaian dan penelaahan atas kebutuhan kecukupan assessment and review of the capital situation in terms
permodalan yang dipersyaratkan dan of the legal capital adequacy requirement, combined
mengkombinasikannya dengan tinjauan perkembangan with assessment of economic outlooks and stress test
ekonomi terkini dan hasil dari metode stress test. Bank result. The Bank will continue to link financial and
senantiasa akan menghubungkan tujuan keuangan dan capital adequacy goals to risk appetite through the
kecukupan modal terhadap risiko melalui proses capital planning process and stress testing method as
perencanaan modal dan stress test, begitu pula dengan well as assess the businesses based on the Bank’s capital
usaha yang didasarkan pada permodalan dan persyaratan and liquidity requirements.
likuiditas Bank.
Kebutuhan permodalan Bank juga direncanakan dan The capital adequacy of the Bank are also discussed and
didiskusikan secara rutin yang didukung dengan data managed on a routine basis supported by data analysis.
analisis.
Rencana Permodalan disusun oleh Direksi sebagai Capital requirement is prepared by Board of Directors
bagian dan Rencana Bisnis Bank dan disetujui oleh as part of Bank’s business plan and is approved by the
Dewan Komisaris. Perencanaan ini diharapkan akan Board of Commissioners. This requirement to ensure
memastikan tersedianya modal yang cukup dan minimum capital and an optimum of capital structure.
terciptanya struktur permodalan yang optimal.
Dalam perhitungan kecukupan modal, Bank mengacu In calculating capital adequacy, the Bank refers to
pada POJK No. 11/POJK.03/2016 tentang Kewajiban POJK No. 11/POJK.03/2016 regarding Minimum
Penyediaan Modal Minimum Bank Umum yang diubah Capital Adequacy Requirement for Commercial Banks,
oleh POJK No. 34/POJK.03/2016 dan POJK No. as amended by POJK No. 34/POJK.03/2016 and POJK
27/POJK.03/2022. No. 27/POJK.03/2022.
Untuk perhitungan Aset Tertimbang Menurut Risiko For the calculation of Risk-Weighted Assets (RWA), the
(ATMR), Bank menggunakan Pendekatan Standar yang Bank employs Standardized Approach in accordance
mengacu kepada Basel III Reforms (Standardized with Basel III Reforms (Standardized Approach) for
Approach) untuk Risiko Kredit, Risiko Pasar dan Risiko Credit Risk, Market Risk, and Operational Risk.
Operasional.
Manajemen menggunakan rasio permodalan yang Management uses capital ratio required by the regulator
diwajibkan oleh regulator untuk memantau permodalan to monitor the Bank's capital. OJK approach to
Bank. Pendekatan OJK untuk pengukuran ini terutama measurement is based primarily on monitoring the
didasarkan pada pemantauan hubungan antara profil relationship between the risk profile of the Bank by the
risiko Bank dengan ketersediaan modal. Bank wajib adequacy of capital. Banks are required to provide the
menyediakan modal minimum sesuai profil risiko. appropriate minimum capital risk profile.
Penyediaan modal minimum sebagaimana dimaksud The capital adequacy minimum referred defined as
ditetapkan sebagai berikut: follows:
1) 8% dari ATMR untuk bank dengan profil risiko 1) 8% of RSA for banks with a risk profile rating of 1
peringkat 1
2) 9% sampai dengan kurang dari 10% dari ATMR 2) 9% to less than 10% of RSA for banks with a risk
untuk bank dengan profil risiko peringkat 2 profile rating of 2
3) 10% sampai dengan kurang dari 11% dari ATMR 3) 10% to less than 11% of RSA for banks with a risk
untuk bank dengan profil risiko peringkat 3 profile rating of 3
4) 11% sampai dengan 14% dari ATMR untuk bank 4) 11% to less than 14% of RSA for banks with a risk
dengan profil risiko peringkat 4 atau peringkat 5 profile rating of 4 or 5
Bank telah mematuhi semua persyaratan modal yang Bank has complied with all capital requirements set by
ditetapkan oleh regulator sepanjang periode pelaporan, the regulator during the reporting period, specially with
khususnya berkenaan dengan perhitungan KPMM dan regard to the calculation of CAR and RWA.
ATMR.
- 169 -
Page 700
PT BANK ARTHA GRAHA INTERNASIONAL Tbk PT BANK ARTHA GRAHA INTERNASIONAL Tbk
CATATAN ATAS LAPORAN KEUANGAN (lanjutan) NOTES TO FINANCIAL STATEMENTS (continued)
Pada dan Untuk Tahun yang Berakhir Tanggal As of and For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in million Rupiah, unless otherwise stated)
45. INFORMASI TAMBAHAN YANG TIDAK 45. ADDITIONAL INFORMATION THAT IS NOT
DIPERSYARATKAN OLEH STANDAR AKUNTANSI REQUIRED BY INDONESIAN FINANCIAL
KEUANGAN INDONESIA (lanjutan) ACCOUNTING STANDARDS (continued)
l. Manajemen modal (lanjutan) l. Capital management (continued)
Kewajiban penyediaan modal Bank dengan The Bank’s capital adequacy ratio with consideration
memperhitungkan risiko kredit, risiko operasional dan for credit, operational and market risk as of December
risiko pasar pada tanggal 31 Desember 2025 dan 2024 31, 2025 and 2024 are as follows:
adalah sebagai berikut:
2025 2024
Komponen modal Capital component
Modal inti Core capital
Modal inti utama (CET 1) 3.437.834 3.591.911 Common equity tier (CET 1)
Modal inti tambahan (AT 1) - - Additonal tier (AT 1)
Jumlah modal inti 3.437.834 3.591.911 Total core capital
Modal pelengkap 333.409 373.786 Supplementary capital
Jumlah modal (Catatan 45j) 3.771.243 3.965.697 Total capital (Note 45j)
Aset tertimbang menurut risiko untuk
risiko kredit 12.241.707 13.902.911 Risk weighted assets for credit risk
Aset tertimbang menurut risiko untuk
risiko operasional 1.161.572 1.036.269 Risk weighted assets for operational risk
Aset tertimbang menurut risiko untuk
risiko pasar 179.129 105.898 Risk weighted assets for market risk
Rasio kewajiban penyediaan modal
minimum untuk risiko kredit dan risiko Capital adequacy ratio (CAR) with credit
operasional 28,14% 26,55% and operational risk
Rasio kewajiban penyediaan modal
minimum untuk risiko kredit, risiko Capital adequacy ratio (CAR) with credit,
operasional dan risiko pasar 27,76% 26,35% operational and market risk
Rasio KPMM CAR ratio
Rasio CET 1 25,31% 23,87% CET 1 ratio
Rasio AT 1 25,31% 23,87% AT 1 ratio
Rasio AT 2 2,45% 2,48% AT 2 ratio
Rasio total 27,76% 26,35% Total ratio
Rasio minimum tier 1 6,00% 6,00% Tier 1 minimum ratio
Rasio minimum CET 1 4,50% 4,50% CET 1 minimum ratio
KPMM minimum berdasarkan profil
risiko 9,34% 9,37% Minimum CAR based risk profile
m. Informasi penting lainnya m. Other important information
2025 2024
Rasio aset tetap terhadap modal 64,73% 53,54% Fixed assets to capital ratio
Rasio kredit yang diberikan terhadap
dana pihak ketiga (LDR) 43,23% 44,39% Loan to deposit ratio (LDR)
Rasio kredit yang tergolong non-
performing loans (NPL) terhadap Non-performing loans (NPL) to total
total kredit 0,85% 0,77% loans ratio
Rasio beban operasional terhadap Operating expenses to operating
pendapatan operasional (BOPO) 124,31% 90,32% income ratio
Rasio aset produktif bermasalah Non-performing earning assets to
terhadap total aset produktif 0,93% 0,98% earning assets ratio
Rasio laba setelah pajak terhadap rata-
rata aset (ROA) (1,85%) 0,55% Return on assets (ROA) ratio
Rasio laba setelah pajak terhadap rata-
rata ekuitas (ROE) (15,86%) 4,23% Return on equity (ROE) ratio
Net Interest Margin (NIM) 2,78% 4,07% Net interest margin (NIM)
46. PERISTIWA SETELAH PELAPORAN 46. SUBSEQUENT EVENT
Setelah tanggal pelaporan, Bank telah melakukan After the reporting date, the Bank has settled the foreclosed
penyelesaian atas aset yang diambil alih (AYDA) melalui assets (AYDA) through sales and transfers to third parties
penjualan dan pengalihan kepada pihak ketiga sebesar amounting to Rp548,388 until March 30, 2026.
Rp548.388 sampai tanggal 30 Maret 2026.
- 170 -
Page 701
Names mentioned 142 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Artha
p.3 ×10
unresolved
org
Financial Services Authority
p.3 ×14
unresolved
org
Bank Artha Graha
p.3 ×16
unresolved
org
Graha Internasional Tbk.
· Sekretaris Perusahaan
p.3 ×2
unresolved
org
Bank Artha Graha Internasional. In
p.4
unresolved
org
PT Rintis
p.7
unresolved
org
PT Rintis Sejahtera Sejahtera
p.7
unresolved
org
Bank Acquiring Bank
p.8
unresolved
person
Organ Pendukung
· Komisaris
p.10
unresolved
org
Bank Corporate Plan Organ Pendukung Direksi
p.10
unresolved
org
Internasional Tbk
p.10 ×2
unresolved
org
Internal Control System Bank Artha Graha Internasional Tbk
p.10 ×2
unresolved
org
Bank Indonesia
p.13 ×27
unresolved
org
Bank Indonesia Giro
p.13
unresolved
org
Bank Lain Placements
p.13
unresolved
org
Bapepam
p.22 ×20
unresolved
org
Indonesia Stock Exchange
p.22 ×3
unresolved
org
Banten Tbk
p.24
unresolved
person
Grand Opening Kantor Fungsional
p.30
unresolved
org
Bank Indonesia’s
p.44
unresolved
person
Vice
· Wakil Komisaris Utama
p.45 ×6
unresolved
org
Bank Graha Internasional Tbk
p.48 ×2
unresolved
org
Artha Graha Internasional Tbk
p.48 ×2
unresolved
org
Bank Performance Achievement
p.53
unresolved
org
Bank KBMI
p.58
unresolved
person
Indra Sintung Budianto
· Direktur
p.62 ×3
unresolved
—
Selvy Hutomo
· Director
p.62
unresolved
person
Andy Kasih
· President Director
p.62 ×2
unresolved
person
Selvy
· Director
p.62
unresolved
person
Bagijo
p.67 ×4
unresolved
person
Eliza Pondaag
p.67 ×4
unresolved
org
Menteri Kehakiman
p.67
unresolved
org
Menteri Hukum dan Hak Recent Amendments
p.67
unresolved
person
Christina Susanto
p.67 ×2
unresolved
org
Minister of Justice
p.67
unresolved
org
Minister of Law
p.67
unresolved
org
PT Pirus Platinum Murni
p.67
unresolved
org
PT Cerana Arthaputra
p.67
unresolved
—
(As of December 31, 2025)
p.67
unresolved
org
PT Arthamulia Sentosajaya
p.67
unresolved
org
PT Karya Nusantara Permai
p.67
unresolved
org
Menteri Keuangan Republik Indonesia
p.68
unresolved
org
Minister of Finance
p.68 ×3
unresolved
org
Bank Devisa
p.68
unresolved
org
Bank License
p.68
unresolved
org
Bank Artha Graha Internasional Annual
p.68
unresolved
org
PT Inter-Pacific Financial
p.69 ×3
unresolved
org
PT Inter-Pacific Financial Corporation
p.69
unresolved
org
PT Inter-Pacific Financial Corporation Corporation
p.69
unresolved
org
PT Inter-PT Inter-Pacific Financial Corporation
p.69
unresolved
org
Pacific Financial Corporation
p.69 ×3
unresolved
org
Inter-Pacific Bank Tbk
p.69 ×6
unresolved
org
Menteri Keuangan Republik
p.69
unresolved
org
Bank Inter-Pacific Tbk
p.69 ×13
unresolved
org
PT Bank Inter-
p.69
unresolved
org
Bank Penyimpan
p.71 ×3
unresolved
org
Bank Penyimpan Dana Konsumen
p.71
unresolved
org
PT Inter-
p.72 ×2
unresolved
org
Menteri Keuangan
p.72
unresolved
org
Financial Corporation
p.72
unresolved
org
Inter-Pacific Tbk.
p.72 ×2
unresolved
org
Pengawas Pasar
p.72
unresolved
org
Bank Artha Graha Internasional Mobile Banking
p.72
unresolved
org
Bank Artha Melalui API
p.73
unresolved
org
Bank Artha Response Indonesia Standard
p.73
unresolved
org
PT ABI Komoditi
p.73
unresolved
org
PT ABI Open API Payment
p.73
unresolved
org
PT Indonesia Comnets Plus
p.74 ×2
unresolved
org
Bank Indonesia Certificate
p.78
unresolved
org
PT Danayasa Arthatama
p.97 ×5
unresolved
org
PT Jakarta International Hotels
p.97 ×3
unresolved
org
PT Jakarta International
p.97
unresolved
org
Development Tbk
p.97 ×5
unresolved
org
Prasetio Utomo
p.98
unresolved
org
Pionerindo Tbk
p.98 ×2
unresolved
org
Gourmet Internasional Tbk
p.98
unresolved
org
PT Repex Persada Internasional
p.98 ×2
unresolved
org
PT Senior Manager Keuangan
p.98
unresolved
org
PT Pangea Sinergi Solusindo
p.98 ×2
unresolved
org
PT Charoen Pokphand Indonesia Animal Feedmill
p.99
unresolved
org
PT Impex Megah Surabaya
p.99 ×2
unresolved
person
Citibank
· Direktur Operasi
p.99
unresolved
org
Bank Subentra
p.99 ×2
unresolved
org
PT Bank ICBC Indonesia
p.100 ×2
unresolved
person
In 2025, She
p.100
unresolved
org
Bank Niaga
p.101 ×2
unresolved
org
Bank Australia
p.102
unresolved
org
CEO Avexa Investment Ltd.
p.102
unresolved
org
Avexa Investment Ltd.
p.102
unresolved
org
Bell Potter Securities Limited
p.102 ×3
unresolved
org
ABN Amro Morgans Limited
p.102
unresolved
org
Morgans Limited
p.102
unresolved
org
Bell Potter Security Limited
p.102
unresolved
org
PT Kelas Kita Edukasi Indonesia
p.102
unresolved
org
PT Kelas Kita Edukasi
p.102
unresolved
org
PT Project One Solution
p.102
unresolved
org
PT Buanagraha Arthaprima
p.103
unresolved
org
PT Bukit Lentera Sejahtera
p.103 ×2
unresolved
org
PT Bank Artha Financial Control
p.103
unresolved
person
Regional Coordinator
· Director
p.103
unresolved
org
PT Cakra Inti
p.108
unresolved
org
PT Cerana
p.108
unresolved
org
PT Puspita
p.108
unresolved
org
Yayasan Buddha Tzu Chi
p.171
unresolved
person
Elizawatie Simon Independent
· Commissioner
p.218 ×7
unresolved
person
Pesta Uli Sitanggang Independent
· Commissioner
p.218 ×2
unresolved
person
Christina Harapan Vice
· President Director
p.218 ×6
unresolved
person
Indrastomo Nugroho
p.218
unresolved
person
Handoyo Soedirdja Director Pimpinan
· Director
p.218 ×5
unresolved
—
Meeting Chairperson
· Pimpinan Rapat
p.218
unresolved
org
PT Raya Saham Registra
p.218
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