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Strengthening Our Foundation towards Future-Driven Performance Annual Report Sustainability Report 2025
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Sanggahan dan
Batasan Tanggung Jawab
Disclaimer
Laporan Tahunan dan Laporan Keberlanjutan 2025 (yang selanjutnya disebut “Laporan”) PT KDB Tifa Finance
Tbk (yang selanjutnya disebut "KDB Tifa Finance" atau "Perseroan") disusun berdasarkan Peraturan Otoritas
Jasa Keuangan No. 29/POJK.04/2016 tentang Laporan Tahunan Emiten atau Perusahaan Publik serta Peraturan
Otoritas Jasa Keuangan No. 51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa
Keuangan, Emiten, dan Perusahaan Publik. Selain itu, struktur dan muatan informasi dalam Laporan ini juga
telah disesuaikan dengan Surat Edaran Otoritas Jasa Keuangan No. 16/SEOJK.04/2021 tentang Bentuk dan Isi
Laporan Tahunan Emiten atau Perusahaan Publik.
Laporan ini menyajikan informasi yang komprehensif mengenai kinerja Perseroan, termasuk implementasi
prinsip-prinsip keberlanjutan dalam seluruh kegiatan usaha dan operasional, serta hasil pengukuran kinerja
selama periode 1 Januari 2025 hingga 31 Desember 2025, yang dilengkapi dengan perbandingan terhadap
kinerja pada periode sebelumnya. Di samping itu, Laporan ini juga memuat proyeksi kinerja Perseroan untuk
periode mendatang yang disusun berdasarkan pernyataan prospektif serta sejumlah asumsi terkait kondisi
internal Perseroan dan dinamika lingkungan usaha. Proyeksi tersebut memiliki potensi untuk berbeda secara
material dengan realisasi yang akan terjadi, seiring dengan adanya berbagai faktor dan ketidakpastian di masa
depan. Oleh karena itu, pemangku kepentingan diharapkan dapat mempertimbangkan informasi tersebut secara
cermat dan bijaksana dalam proses pengambilan keputusan.
The 2025 Annual Report and Sustainability Report (hereinafter referred to as the "Report") of PT KDB Tifa Finance
Tbk (hereinafter reffered to as "KDB Tifa Finance" or the "Company") is prepared in accordance with Financial
Services Authority Regulation No. 29/POJK.04/2016 on Annual Report of Issuers or Public Companies and
Financial Services Authority Regulation No. 51/POJK.03/2017 on the Implementation of Sustainable Finance
for Financial Services Institutions, Issuers, and Public Companies. The content of this Report complies with
Financial Services Authority Circular No. 16/SEOJK.04/2021 on the Form and Content of Annual Report of
Issuers or Public Companies.
This report presents comprehensive information on the Company's performance, including the sustainability
principles applied in all business and operational activities, as well as the performance measurement results
for the period from January 1, 2025, to December 31, 2025, complete with comparisons to performance in the
previous period. In addition, this Report also contains projections of the Company's performance for the coming
period, which are based on prospective statements and a number of assumptions related to the Company's
internal conditions and the dynamics of the business environment. These projections have the potential to differ
materially from actual results, due to various factors and uncertainties in the future. Therefore, stakeholders are
expected to carefully and wisely consider this information in their decision-making process.
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Kesinambungan
Tema
Theme Continuity
2025
Strengthening
Our Foundation
towards Future-Driven
Performance
Di tengah lanskap industri pembiayaan yang kian dinamis sepanjang tahun 2025, Perseroan
mengarahkan fokus pada penguatan kapasitas internal sebagai fondasi yang menopang
keberlangsungan dan kualitas kinerja. Langkah ini diwujudkan melalui penguatan tata kelola perusahaan
yang konsisten, pendalaman praktik manajemen risiko dan pengendalian internal, serta penyelarasan
proses bisnis yang semakin efektif dan terintegrasi. Secara paralel, pengembangan sumber daya
manusia terus dipacu untuk membentuk organisasi yang tidak hanya kompeten, tetapi juga tangguh dan
selaras dalam merespons setiap perubahan.
Berbekal fondasi yang semakin kokoh, Perseroan menapaki perjalanan ke depan dengan kesiapan
yang lebih matang dan arah yang semakin terukur. Penguatan ini menjadi landasan dalam membangun
kinerja yang tidak semata bertumpu pada pencapaian jangka pendek, melainkan juga berorientasi pada
keberlanjutan dan nilai jangka panjang. Dengan menjadikan kekuatan internal sebagai poros utama,
Perseroan membuka ruang untuk bertumbuh secara lebih adaptif, sekaligus memastikan ketahanan
dalam menghadapi tantangan dan peluang di masa yang akan datang.
Against the backdrop of a rapidly evolving financing industry in 2025, the Company placed focus on
reinforcing its internal capacity as a foundation for sustainable and high-quality performance. This
was achieved through consistent enhancements in corporate governance, further embedding of risk
management and internal control practices, and streamlining the increasingly effective and integrated
business process. Concurrently, the Company intensified its human capital development efforts to
cultivate an organization that is not only capable, but also resilient and aligned in responding effectively
to the ongoing change.
With a stronger foundation in place, the Company moves forward with enhanced readiness and a clearer
sense of direction. This reinforcement provides a foundation for delivering performance that not only
targets short-term results but also prioritizes long-term sustainability and value creation. By positioning
internal strength as its core focus, the Company fosters more adaptive growth while maintaining
resilience in navigating future challenges and opportunities.
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2024 Forging Ahead with Resilience Perjalanan panjang Perseroan selama lebih dari tiga dasawarsa mengarungi pasang surut industri pembiayaan nasional telah memberikan pembelajaran berharga sehingga memungkinkan Perseroan untuk melakukan penyesuaian strategi dan membangun ketahanan yang solid dalam menghadapi perubahan-perubahan baru. Semua masa sulit yang telah dilalui pada periode sebelumnya menjadikan Perseroan lebih tangguh dalam menghadapi berbagai tantangan dan dinamika yang dihadapi di tahun 2024. Semuanya itu menjadi pemantik semangat bagi kami untuk terus berkarya dan berinovasi agar Perseroan senantiasa dapat menghadirkan beragam produk pembiayaan dan layanan yang sesuai dengan kebutuhan konsumen. Dengan terus beradaptasi dan tangkas menangkap peluang usaha, Perseroan berhasil menjaga resiliensi bisnisnya dengan mempersembahkan kinerja terbaik bagi pemegang saham sebagaimana yang tercermin dari kenaikan pendapatan dan laba bersih di tahun 2024. Dengan membangun fondasi yang kokoh di tahun 2024, Perseroan berkeyakinan dapat terus tumbuh dan berkembang sebagai perusahaan pembiayaan yang unggul dalam layanan dan kinerja secara berkelanjutan. The Company has, over the course of more than three decades, accumulated extensive experience in navigating the turbulence of the national financing industry. This journey has imparted invaluable lessons, enabling the Company to strategically adapt and cultivate solid resilience in facing the new changes. The challenges that were successfully overcome in the previous periods have further reinforced the Company’s capacity in dealing with the challenges and dynamics anticipated in 2024. All these experiences serve as our sparks of motivation to keep making innovations and to consistently deliver various financing products and services tailored to the evolving consumer demand. Through continuous adaptation and proactively seizing business opportunities, the Company successfully maintained its business resilience, as evidenced by the growth in revenue and net profit achieved in 2024. By building a solid foundation during the year, the Company remains confident in its ability to sustain growth and develop as a leading financing institution that is distinguished by its service excellence and consistent performance.
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2023 Enabling Continuous Growth Di tengah kondisi perekonomian global yang penuh tantangan, tahun 2023 merupakan tahun kondusif bagi perekonomian Indonesia yang mampu tumbuh di angka 5,05%. Begitu pula di industri perusahaan pembiayaan (multifinance) yang turut melanjutkan pemulihan serta mencatatkan kinerja yang meningkat. Di tengah iklim usaha yang positif tersebut, Perseroan berhasil mempertahankan pertumbuhan berkelanjutan yang ditandai dengan peningkatan pendapatan serta capaian laba usaha. Di saat yang bersamaan, Perseroan tetap mengembangkan serta menawarkan berbagai produk dan jasa pembiayaan terbaik bagi nasabah dan masyarakat Indonesia. Maksud dan tujuan kami jelas, mendukung pertumbuhan berkelanjutan bagi semua. Amid the challenging global economic conditions, the 2023 was a favorable year for the Indonesian economy that recorded 5.05% growth. Likewise, the multifinance industry continued to recover with an improved performance. Under the aforementioned positive business climate, The Company successfully sustained its growth momentum, marked by increased revenues and profit. In addition, the Company continued to develop and offer a wide range of superior financing products and services to customers and the Indonesian people. Our purpose and objective were clear, enabling continuous growth for all.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Daftar Isi
Table of Content
2 Sanggahan dan Batasan Tanggung
Jawab 03 04
Disclaimer Profil Perusahaan Analisis dan
3 Kesinambungan Tema
Theme Continuity
Company Profile Pembahasan Manajemen
6 Daftar Isi 46 Informasi Perseroan Management Discussion and Analysis
Table of Content Corporate Information
86 Tinjauan Perekonomian dan
47 Skala Usaha Industri Pembiayaan Nasional
01 47
Business Scale
Perubahan Perseroan yang
Overview of the Economy and the
National Financing Industry
Kilas Kinerja Bersifat Signifikan 87 Tinjauan Operasi per Segmen
Performance Highlights Significant Changes in the Company Usaha
48 Sekilas Perseroan Operational Overview by Business
10 Ikhtisar Kinerja Ekonomi Company at a Glance Segment
Economic Performance Highlights 52 Jejak Langkah 88 Tinjauan Kinerja Keuangan
12 Ikhtisar Keberlanjutan Milestones Komprehensif
Sustainability Highlights 54 Visi, Misi, dan Nilai-Nilai Comprehensive Review of Financial
14 Ikhtisar Saham Perusahaan Performance
Share Highlights Vision, Mission, and Corporate 97 Ikatan Material untuk Investasi
Values Barang Modal
15 Informasi Mengenai Obligasi,
Sukuk, atau Obligasi Konversi 56 Kegiatan Usaha Material Commitment for Capital
Information on Bonds, Sukuk, or Business Activities Goods Investment
Convertible Bonds 59 Wilayah Operasional 98 Investasi Barang Modal pada
16 Penghargaan Operational Areas Tahun 2025
Awards 60 Struktur Organisasi Capital Goods Investment in 2025
17 Peristiwa Penting Organizational Structure 98 Informasi dan Fakta Material yang
Significant Events 62 Daftar Keanggotaan Asosiasi Terjadi setelah Tanggal Laporan
List of Membership in Association Akuntan
63 Profil Dewan Komisaris Material Information and Facts
02 Board of Commissioners’ Profile Occurring after the Accountant’s
Reporting Date
Laporan Manajemen 68 Profil Direksi
Board of Directors’ Profile 98 Perbandingan antara Target dan
Management Report Realisasi Tahun 2025, serta
74 Profil Dewan Pengawas Syariah
Proyeksi Kinerja Tahun 2026
Sharia Supervisory Board Profile
25 Laporan Dewan Komisaris Comparison between 2025 Target
Board of Commissioners’ Report 76 Demografi Karyawan and Realization, and Performance
Employee Demographics Projection in 2026
33 Laporan Direksi
Board of Directors’ Report 78 Komposisi Pemegang Saham 100 Kebijakan Dividen dan
Shareholders Composition Pembagiannya
80 Informasi Pemegang Saham Dividend Policy and its Distribution
Utama dan/atau Pengendali, 102 Prospek Usaha Tahun 2026
serta Penerima Manfaat Akhir dari Business Outlook in 2026
Kepemilikan
103 Aspek Pemasaran
Information on Major and/or
Marketing Aspect
Controlling Shareholders, as Well
as the Ultimate Beneficiary of the 104 Program Kepemilikan Saham
Company Karyawan atau Manajemen
(ESOP/MSOP)
81 Kronologi Pencatatan Saham
Employee or Management Stock
Share Listing Chronology
Ownership Program (ESOP/MSOP)
81 Kronologi Penerbitan Obligasi dan
104 Realisasi Penggunaan Dana Hasil
Efek-Efek Lainnya
Penawaran Umum
Bonds and Other Securities Issuance
Realization of the Use of Proceeds
Chronology
from Public Offering
81 Struktur Grup Perusahaan
105 Informasi Material mengenai
Company Group Structure
Investasi, Ekspansi, Divestasi,
82 Daftar Entitas Anak, Perusahaan Penggabungan/Peleburan Usaha,
Asosiasi, dan Perusahaan Ventura Akuisisi atau Restrukturisasi
Bersama Utang/Modal
List of Subsidiaries, Associates, and Material Information on Investments,
Joint Ventures Expansions, Divestments, Mergers,
82 Informasi Kantor Akuntan Publik Acquisitions or Capital/Debt
(KAP) dan Akuntan Publik (AP) Restructuring
Information on Public Accounting 105 Informasi Transaksi Afiliasi
Firm and Public Accountant dengan Pihak-Pihak Berelasi
83 Lembaga dan/atau Profesi Information on Affiliated Transactions
Penunjang Pasar Modal with Related Parties
Capital Market Supporting
Institutions and/or Professions
6
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Annual Report 2025 Sustainability Report
109 Perubahan Peraturan Perundang-
Undangan yang Berpengaruh
189 Keberagaman Komposisi Direksi,
Dewan Komisaris dan Dewan 06
Signifikan bagi Perseroan Pengawas Syariah Laporan Keberlanjutan
Amendments to Laws and Diversity in the Composition of
Regulations with Significant Impacts the Board of Directors, Board Sustainability Report
on the Company of Commissioners, and Sharia
Supervisory Board 258 Strategi dan Komitmen
109 Perubahan Standar Akuntansi
Keberlanjutan
Keuangan Tahun 2025 192 Komite-Komite di Bawah Direksi
Sustainability Strategy and
Changes to Financial Accounting Committees under the Board of
Commitment
Standards in 2025 Directors
259 Roadmap RAKB 5 (Lima) Tahunan:
196 Komite Pengarah Teknologi
Langkah Strategis Menuju
05 Informasi
IT Steering Committee
Keuangan Berkelanjutan
5-Year Sustainable Finance Action
Tata Kelola Perusahaan 200 Komite Keuangan Berkelanjutan Plan (RAKB) Roadmap: Strategic
Sustainable Finance Committee Steps Towards Sustainable Finance
Corporate Governance
203 Komite Produk dan 261 Aktualisasi RAKB Tahun 2025
Pengembangan Kegiatan Usaha 2025 RAKB Implementation
112 Komitmen Penerapan Tata Kelola
Syariah
Perusahaan yang Baik 263 Tata Kelola Keberlanjutan
Product and Development of Sharia
Commitment to Good Corporate Sustainability Governance
Business Activities Committee
Governance Implementation 273 Kegiatan Membangun Budaya
207 Sekretaris Perusahaan
112 Dasar Hukum atau Landasan Keberlanjutan
Corporate Secretary
Penerapan GCG Building A Culture of Sustainability
Legal Basis for GCG Implementation 211 Audit Internal
274 Kinerja Ekonomi
Internal Audit
114 Implementasi Prinsip-Prinsip GCG Economic Performance
Implementation of GCG Principles 215 Fungsi Kepatuhan
276 Kinerja Sosial
Compliance Function
118 Struktur Tata Kelola Perusahaan Social Performance
Corporate Governance Structure 219 Sistem Pengendalian Internal
292 Kinerja Lingkungan Hidup
Internal Control System
118 Rapat Umum Pemegang Saham Environmental Performance
General Meeting of Shareholders 223 Sistem Manajemen Risiko
302 Tanggung Jawab terhadap
Risk Management System
130 Dewan Komisaris Pengembangan Produk dan/atau
Board of Commissioners 228 Perkara Hukum Jasa Keuangan Berkelanjutan
Legal Cases Responsibility for the Development of
137 Komisaris Independen
Independent Commissioners 233 Pokok Perkara dan Pengaruhnya Sustainable Finance Products and/
terhadap Perseroan or Services
139 Direksi
Case Subjects and Their Impacts on 306 Verifikasi Tertulis dari Pihak
Board of Directors
the Company Independen
155 Penilaian Kinerja Direksi, Dewan
233 Sanksi Administratif Written Verification From
Komisaris, dan Dewan Pengawas
Administrative Sanctions Independent Party
Syariah
Performance Evaluation of the 233 Kode Etik 306 Tanggapan Umpan Balik Laporan
Board of Directors, Board of Code of Conduct Tahun Sebelumnya
Commissioners, and Sharia 236 Keterbukaan Informasi dan Akses Response to Feedback on the
Supervisory Board Informasi Perseroan Previous Year's Reports
157 Nominasi dan Remunerasi Direksi, Disclosure of Information and Access 307 Lembar Umpan Balik
Dewan Komisaris dan Dewan to Company Information Feedback Form
Pengawas Syariah 243 Program Kepemilikan Saham oleh 308 Indeks Referensi SEOJK No. 16/
Nomination and Remuneration Karyawan dan/atau Manajemen SEOJK.04/2021 tentang Bentuk
of the Board of Directors, Board (ESOP/MSOP) dan Isi Laporan Tahunan Emiten
of Commissioners, and Sharia Employee and/or Management Stock atau Perusahaan Publik
Supervisory Board Ownership Program (ESOP/MSOP) Reference Index SEOJK No. 16/
163 Dewan Pengawas Syariah 243 Kebijakan Kepemilikan Saham SEOJK.04/2021 regarding the Form
Sharia Supervisory Board Direksi dan Dewan Komisaris and Content of the Annual Report
166 Komite-Komite di Bawah Dewan Policy on Stock Ownership by of Issuers or Public Companies
Komisaris Board of Directors and Board of 323 Surat Pernyataan Dewan
Committees under the Board of Commissioners Komisaris dan Direksi
Commissioners 244 Kebijakan Antikorupsi tentang Tanggung Jawab atas
188 Hubungan Afiliasi Direksi, Dewan Anti-Corruption Policy Laporan Tahunan dan Laporan
Komisaris, Dewan Pengawas 246 Sistem Pelaporan Pelanggaran Keberlanjutan 2025 PT KDB Tifa
Syariah dan Pemegang Saham Whistleblowing System Finance Tbk
Pengendali 249 Kebijakan Insider Trading Statement of Responsibility from the
Affiliation Relationships of the Insider Trading Policy Board of Commissioners and Board
Board of Directors, Board of of Directors on the 2025 Annual and
250 Komitmen terhadap Perlindungan
Commissioners, Sharia Supervisory Sustainability Report of PT KDB Tifa
Data Pribadi
Board, and Controlling Shareholder Finance Tbk
Commitment to Personal Data
Protection
251 Penerapan atas Pedoman Tata
Kelola Perusahaan Terbuka
06
Implementation of Public Company Laporan Keuangan
Governance Guidelines Financial Statements
7
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan 01 Sepanjang tahun 2025, Perseroan terus menunjukkan ketahanan kinerja di tengah dinamika industri pembiayaan yang berkembang. Hal ini didukung oleh fundamental usaha yang tetap solid serta implementasi strategi yang adaptif dan terukur dalam menjaga stabilitas dan keberlanjutan bisnis. Throughout 2025, the Company continued to demonstrate resilient performance amidst the dynamics of the evolving financing industry. This was supported by solid business fundamentals and the implementation of adaptive and measured strategies to maintain business stability and sustainability. 8
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Annual Report 2025 Sustainability Report Kilas Kinerja Performance Highlights
Kilas
Kinerja
Performance
Highlights
9
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Ikhtisar Kinerja Ekonomi
Economic Performance Highlights
Laporan Posisi Keuangan
Statements of Financial Position
dalam jutaan Rupiah | in millions Rupiah
Uraian 2025 2024 2023
Description (Audited) (Audited) (Audited)
Total Aset Keuangan 1.833.875 1.959.848 1.535.868
Total Financial Assets
Total Aset Non-Keuangan 206.816 98.106 265.509
Total Non-Financial Assets
Total Aset 2.040.691 2.057.954 1.801.377
Total Assets
Total Liabilitas Keuangan 792.246 808.540 614.774
Total Financial Liabilities
Total Liabilitas Non-Keuangan 30.088 33.902 36.811
Total Non-Financial Liabilities
Total Liabilitas 822.334 842.442 651.585
Total Liabilities
Total Ekuitas 1.218.357 1.215.512 1.149.792
Total Equity
Total Liabilitas dan Ekuitas 2.040.691 2.057.954 1.801.377
Total Liabilities and Equity
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statements of Profit or Loss and Other Comprehensive Income
dalam jutaan Rupiah | in millions Rupiah
Uraian 2025 2024 2023
Description (Audited) (Audited) (Audited)
Pendapatan 176.793 182.531 173.680
Revenues
Beban 99.229 101.589 98.835
Expenses
Laba Sebelum Pajak 77.564 80.942 74.845
Profit Before Tax
Beban (Penghasilan) Pajak 11.258 15.893 14.949
Tax Expense (Benefit)
Laba Tahun Berjalan 66.306 65.049 59.896
Profit for the Year
Penghasilan Komprehensif Lain Setelah Pajak 479 671 (228)
Other Comprehensive Income - Net of Tax
Jumlah Penghasilan Komprehensif 66.785 65.720 59.668
Total Comprehensive Income
Laba per Saham Dasar (dalam Rupiah penuh) 18,67 18,31 16,86
Basic Earnings per Share (in full Rupiah)
10
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Annual Report 2025 Sustainability Report Kilas Kinerja Performance Highlights
Laporan Arus Kas
Statements of Cash Flows
dalam jutaan Rupiah | in millions Rupiah
Uraian 2025 2024 2023
Description (Audited) (Audited) (Audited)
Arus Kas dari Aktivitas Operasi 59.665 (98.078) (204.738)
Cash Flows from Operating Activities
Arus Kas dari Aktivitas Investasi (8.338) (83.420) 18.980
Cash Flows from Investing Activities
Arus Kas dari Aktivitas Pendanaan (140.573) 199.632 147.715
Cash Flows from Financing Activities
Rasio-Rasio Keuangan
Financial Ratios
Uraian 2025 2024 2023
Description (Audited) (Audited) (Audited)
Rasio Laba Bersih terhadap Aset Rata-rata (%) 4,31 4,57 4,60
Net Profit Margin to Average Assets (%)
Rasio Laba Bersih terhadap Ekuitas Rata-rata (%) 5,49 5,49 5,40
Net Profit Margin to Average Equity (%)
Rasio Laba Operasi terhadap Pendapatan (%) 43,87 44,34 43,09
Operating Profit Margin to Revenue (%)
Rasio Lancar (x) 2,11 1,49 3,21
Current Ratio (x)
Rasio Total Liabilitas terhadap Total Ekuitas (x) 0,68 0,69 0,57
Total Liabilities to Total Equity Ratio (x)
Rasio Total Liabilitas terhadap Total Aset (x) 0,40 0,41 0,36
Total Liabilities to Total Assets Ratio (x)
Beban Operasional terhadap Pendapatan Operasional (%) 58,96 57,37 60,92
Operating Expenses to Operating Income Ratio (%)
Rasio Permodalan (%) 97,36 104,45 116,60
Capital Ratio (%)
Rasio Non-Performing Financing (%)
Non-Performing Financing Ratio (%)
Bruto 2,02 1,82 0,92
Gross
Bersih 0,71 0,64 0,17
Net
11
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Ikhtisar Keberlanjutan Sustainability Highlights Aspek Keberlanjutan Ekonomi Economic Sustainability Aspect Uraian Satuan 2025 2024 2023 Description Unit (Audited) (Audited) (Audited) Kuantitas Produksi atau Jasa yang Dijual Quantity of Products or Services Sold Total Pembiayaan Baru jutaan Rupiah 1.038.112 1.059.730 1.035.090 Total New Financing millions of Rupiah Unit Pembiayaan unit 761 870 903 Financing Units Produk Ramah Lingkungan Environmentally Friendly Products Total Kredit/Pembiayaan Kegiatan Usaha Berkelanjutan jutaan Rupiah 80.586 130.236 25.239 Total Credit/Financing for Sustainable Business Activities millions of Rupiah Total Non-Kredit/Pembiayaan Non-Kegiatan Usaha Berkelanjutan jutaan Rupiah 957.526 933.747 1.009.851 Total Non-Credit/Financing for Non-Sustainable Business millions of Rupiah Activities Total Kredit/Pembiayaan Kegiatan Usaha Berkelanjutan terhadap % 8,40 14,00 2,50 Total Non-Kredit/Pembiayaan Non-Kegiatan Usaha Berkelanjutan Total Credit/Financing for Sustainable Business Activities compared to Total Non-Credit/Financing for Non-Sustainable Business Activities Pelibatan Pihak Lokal Local Stakeholders Engagement Tenaga Kerja Lokal orang 96 94 93 Local Workforce individual Pemasok Lokal perusahaan 331 326 308 Local Suppliers company 12
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Annual Report 2025 Sustainability Report Kilas Kinerja Performance Highlights
Aspek Sosial
Social Aspect
Uraian Satuan 2025 2024 2023
Description Unit (Audited) (Audited) (Audited)
Jumlah Karyawan orang 101 99 97
Number of Employees individual
Jumlah Pelatihan pelatihan 85 116 110
Number of Trainings training
Jumlah Kepesertaan Pelatihan peserta 181 152 182
Number of Training Attendances participant
Realisasi Dana Program CSR jutaan Rupiah 134 148 147
Realization of CSR Program Funds millions of Rupiah
Aspek Lingkungan Hidup
Environmental Aspect
Uraian Satuan
2025 2024 2023
Description Unit
Penggunaan Energi Listrik kWh 84.889 80.869 78.708
Electricity Consumption
Penggunaan Energi Bahan Bakar Minyak liter 21.365 26.142 30.267
Fuel Oil Consumption
Penggunaan Air m3 155 303 302
Water Consumption
Peningkatan (Penurunan) Efisiensi Emisi GRK (Cakupan 1 dan 2) % (6,75) (15,19) (10,02)
Increase (Decrease) in GHG Emission Efficiency (Scopes 1 and 2)
Limbah Domestik (Plastik) kg 16 19 13,75
Domestic Waste (Plastic)
Pelestarian Keanekaragaman Hayati Pohon 1.000 500 1.000
Biodiversity Conservation Tree
13
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Ikhtisar Saham
Share Highlights
Harga Saham (Rp) Volume Jumlah Saham
Kapitalisasi Pasar
Share Price (Rp) Perdagangan Beredar
Periode Market
(Lembar Saham) (Lembar Saham)
Period Tertinggi Terendah Penutupan Capitalization
Trade Volume Outstanding Share
Highest Lowest Closing (Rp)
(Shares) (Shares)
2025
Triwulan I 750 750 750 100 3.552.213.000 2.664.159.750.000
Quarter 1
Triwulan II 0 0 730 - 3.552.213.000 2.593.115.490.000
Quarter 2
Triwulan III 452 412 436 57.200 3.552.213.000 1.548.764.868.000
Quarter 3
Triwulan IV 482 464 476 400.600 3.552.213.000 1.690.853.388.000
Quarter 4
2024
Triwulan I 0 0 550 - 3.552.213.000 1.953.717.150.000
Quarter 1
Triwulan II 0 0 370 - 3.552.213.000 1.314.318.810.000
Quarter 2
Triwulan III 0 0 575 - 3.552.213.000 2.042.522.475.000
Quarter 3
Triwulan IV 0 0 550 - 3.552.213.000 1.953.717.150.000
Quarter 4
180.000 700
160.000
600
140.000
500
120.000
100.000 400
80.000 300
60.000
200
40.000
100
20.000
0 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
2024 Volume Perdagangan (Lembar Saham) | Trading Volume (Shares) 2025 Harga Penutupan (Rp) | Closing Price (Rp)
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Annual Report 2025 Sustainability Report Kilas Kinerja Performance Highlights
Aksi Korporasi Corporate Actions
Sepanjang tahun 2025, Perseroan tidak melakukan aksi Throughout 2025, the Company did not undertake any
korporasi yang berkaitan dengan saham, termasuk namun corporate actions related to shares, including but not limited
tidak terbatas pada pemecahan saham (stock split), to stock split, reverse stock split, bonus share, changes in
penggabungan saham (reverse stock split), pemberian saham share par value, issuance of convertible securities, or capital
bonus, perubahan nilai nominal saham, penerbitan efek yang increase or decrease.
bersifat konversi, serta penambahan maupun pengurangan
modal.
Kebijakan Suspensi, Delisting, dan Share Suspension, Delisting, and Relisting
Relisting Saham Policy
Sepanjang tahun 2025, saham Perseroan yang diperdagangkan Throughout 2025, the Company's shares traded on Indonesia
di Bursa Efek Indonesia (BEI) dengan kode saham “TIFA” Stock Exchange (IDX) under the ticker code "TIFA" were
tidak mengalami suspensi, delisting, maupun relisting. Hal ini not suspended, delisted, or relisted. This indicates that the
menunjukkan bahwa aktivitas perdagangan saham Perseroan Company's share trading activities proceeded normally during
berlangsung secara normal selama periode pelaporan. the reporting period.
Informasi Mengenai Obligasi, Sukuk,
atau Obligasi Konversi
Information on Bonds, Sukuk, or Convertible Bonds
Hingga akhir tahun 2025, Perseroan tidak melakukan Until the end of 2025, the Company did not issue or list bonds,
penerbitan maupun pencatatan obligasi, sukuk, ataupun sukuk, or convertible bonds, either on IDX or on any foreign
obligasi konversi, baik di BEI maupun di bursa efek luar negeri. stock exchange. Therefore, no information related to these
Dengan demikian, tidak terdapat informasi terkait instrumen financing instruments is presented in this Report.
pembiayaan tersebut yang dapat disajikan dalam Laporan ini.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Penghargaan
Awards
1
2
3
1 2 3
Nama Penghargaan Nama Penghargaan Nama Penghargaan
Name of Award Name of Award Name of Award
The Excellent Performance Five Best Financing
The Most Efficient Multifinance
Multifinance Company Companies of 2025
Ajang Acara Ajang Acara Ajang Acara
Award Event Award Event Award Event
Bisnis Indonesia Financial Awards Five Best Financing Companies
21st Multifinance Award 2025
(BIFA) 2025 of 2025
Tanggal Penganugerahan Tanggal Penganugerahan Tanggal Penganugerahan
Date of Award Date of Award Date of Award
1 Agustus 2025 17 September 2025 3 Desember 2025
August 1, 2025 September 17, 2025 December 3, 2025
Pemberi Pemberi Pemberi
Awarding Institution Awarding Institution Awarding Institution
Infobank Bisnis Indonesia APPI
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Annual Report 2025 Sustainability Report Kilas Kinerja Performance Highlights
Peristiwa Penting
Significant Events
Februari 2025 Mei 2025
25 February 2025 2 May 2025
Kegiatan Literasi Keuangan yang diselenggarakan oleh Perseroan Keterbukaan informasi terkait perubahan susunan pengurus,
berkolaborasi dengan PT MNC Sekuritas, Universitas Pembangunan disampaikan sehubungan dengan pengangkatan dan pergantian
Jaya, dan Jaya Stock Club telah dilaksanakan di Kampus A Universitas anggota Direksi serta Dewan Pengawas Syariah, yang efektif berlaku
Pembangunan Jaya Bintaro. sejak tanggal 2 Mei 2025. Perubahan ini dilakukan dalam rangka
penguatan tata kelola perusahaan serta peningkatan kinerja dan
Kegiatan ini bertujuan untuk meningkatkan pemahaman dan kepatuhan terhadap ketentuan yang berlaku.
kesadaran mahasiswa terhadap pentingnya pengelolaan keuangan
serta investasi yang bijak. Acara tersebut diikuti oleh 132 peserta yang Disclosure of information on changes to the management’s composition,
terdiri dari mahasiswa dan dosen Fakultas Humaniora dan Bisnis, serta delivered in connection with the appointment and replacement of
berlangsung dengan antusias melalui sesi pemaparan materi, diskusi members of the Board of Directors and Sharia Supervisory Board,
interaktif, dan tanya jawab. Melalui kegiatan ini, diharapkan peserta which was effective from May 2, 2025. This change was made in order
dapat memiliki literasi keuangan yang lebih baik sebagai bekal dalam to strengthen corporate governance and improve performance and
menghadapi tantangan ekonomi di masa depan. compliance with applicable regulations.
The Financial Literacy activity organized by the Company in collaboration
with PT MNC Sekuritas, Universitas Pembangunan Jaya, and Jaya Stock
Club was held at Campus A of Universitas Pembangunan Jaya, Bintaro.
This activity aims to increase students' understanding and awareness of
the importance of financial management and wise investment. The event,
attended by 132 participants, consisting of students and lecturers from
the Faculty of Humanities and Business, was enthusiastically attended,
featuring presentations, interactive discussions, and a question-and-
answer session. It was expected that this activity would improve
participants' financial literacy, equipping them to face future economic
challenges.
Juni 2025 Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang
5 June 2025 Saham Luar Biasa Perseroan telah diselenggarakan di Function Room B,
Pacific Century Place, Level B1, SCBD Lot 10, Jl. Jenderal Sudirman Kav.
52–53, Jakarta. Rapat tersebut dihadiri oleh perwakilan Korea Development
Bank selaku Pemegang Saham Pengendali Perseroan, para pemegang
saham lainnya, serta jajaran Dewan Komisaris, Direksi, Dewan Pengawas
Syariah, dan Manajemen Perseroan. Dalam Rapat telah diputuskan
beberapa keputusan strategis diantaranya adalah mengenai perubahan
pengurus dan pembagian Dividen Tunai kepada para pemegang saham.
The Annual General Meeting of Shareholders and Extraordinary General
Meeting of Shareholders of the Company were held at Function Room B, Pacific
Century Place, Level B1, SCBD Lot 10, Jl. Jenderal Sudirman Kav. 52–53,
Jakarta. The meeting was attended by representatives of Korea Development
Bank as the Company's Controlling Shareholder, other shareholders, as
well as the Board of Commissioners, Board of Directors, Sharia Supervisory
Board, and Management of the Company. In the Meeting, several strategic
resolutions were adopted, including changes to management and distribution
of Cash Dividends to shareholders.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Juni 2025 Juni 2025
13 June 2025 24 June 2025
Perseroan menyelenggarakan kegiatan Inklusi Keuangan bekerja Perseroan melaksanakan kegiatan Tanggung Jawab Sosial Perusahaan
sama dengan PT Setia Manggala Abadi dengan mengusung tema di bidang kesehatan dengan tema “KDB Tifa Cares For Others”, bekerja
“Financing for Health Business Growth”. Kegiatan ini bertujuan untuk sama dengan Rumah Sakit Jakarta. Kegiatan ini berupa pemeriksaan
meningkatkan pemahaman para pelaku usaha mengenai akses kesehatan mata gratis yang meliputi pemeriksaan autoreff, refraksi,
pembiayaan yang tepat guna dalam mendukung pertumbuhan dan dan buta warna, serta konsultasi dengan dokter spesialis mata.
pengembangan bisnis secara berkelanjutan, sekaligus memperkuat Kegiatan tersebut diikuti oleh 116 siswa dan guru dari SD Negeri
sinergi antara Perseroan dan mitra strategis dalam mendorong Karet 04 Pagi, dan bertujuan untuk meningkatkan kesadaran akan
pertumbuhan sektor industri nasional, khususnya di bidang kesehatan. pentingnya menjaga kesehatan mata sejak usia dini. Melalui program
ini, Perseroan berkomitmen untuk terus memberikan kontribusi positif
The Company held a Financial Inclusion event in collaboration with bagi masyarakat, khususnya di bidang kesehatan dan pendidikan.
PT Setia Manggala Abadi with the theme "Financing for Health Business
Growth." This event aimed to increase business players' understanding The Company carried out Corporate Social Responsibility activities in the
of appropriate financing access to support sustainable business growth health sector with the theme "KDB Tifa Cares For Others", in collaboration
and development, while simultaneously strengthening synergies between with Jakarta Hospital. This activity consisted of free eye health checks
the Company and strategic partners in driving growth in the national that included autorefraction, refraction, and color blindness tests, as
industrial sector, particularly in the healthcare sector. well as consultations with ophthalmologists. The activity was attended
by 116 students and teachers from Karet 04 Pagi Public Elementary
School and aimed to raise awareness of the importance of maintaining
eye health from an early age. Through this program, the Company showed
commitment to constantly making positive contributions to society,
especially in the fields of health and education.
Agustus 2025 Perseroan berhasil meraih penghargaan dengan predikat “The Excellent
1 August 2025 Performance Multifinance Company Asset Class Rp1 trillion < Rp5
trillion” dalam ajang 21st Infobank Multifinance Appreciation 2025 yang
diselenggarakan oleh Infobank di Hotel Indonesia Kempinski Jakarta.
Penghargaan ini merupakan bentuk apresiasi atas kinerja dan kontribusi
Perseroan yang konsisten dalam industri pembiayaan nasional, serta
menjadi motivasi untuk terus meningkatkan kualitas layanan dan kinerja
perusahaan ke depan.
The Company won the award for "The Excellent Performance Multifinance
Company with Asset Class Rp1 trillion < Rp5 trillion" at the 21st Infobank
Multifinance Appreciation 2025 event held by Infobank at Hotel Indonesia
Kempinski Jakarta. This award recognizes the Company's consistent
performance and contribution to the national financing industry and serves
as motivation to continuously improve the quality of service and company
performance going forward.
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Annual Report 2025 Sustainability Report Kilas Kinerja Performance Highlights
September 2025 Oktober 2025
17 September 2025 9 October 2025
THE MOST EFFICIENT MULTIFINANCE
(Multifinance Go Public)
Perseroan menerima penghargaan “Most Efficient Multifinance” pada Perseroan kembali menyelenggarakan kegiatan Inklusi Keuangan
kategori perusahaan Go Public dalam ajang Bisnis Indonesia Financial bekerja sama dengan PT Zoomlion Indonesia Heavy Industry dengan
Awards (BIFA) 2025 yang diselenggarakan oleh Bisnis Indonesia di mengusung tema “A Financing Solution for Your Business Growth”.
The Westin Jakarta. Penghargaan ini merupakan bentuk pengakuan Kegiatan ini bertujuan untuk meningkatkan pemahaman pelaku
atas kinerja Perseroan yang efisien, sehat, dan berkelanjutan, serta usaha terhadap akses pembiayaan yang tepat guna mendukung
mencerminkan komitmen perusahaan dalam menjaga tata kelola dan pertumbuhan dan pengembangan bisnis secara berkelanjutan,
daya saing di industri pembiayaan nasional. sekaligus memperkuat sinergi antara Perseroan dan mitra strategis
dalam mendorong pertumbuhan sektor industri nasional.
The Company received the "Most Efficient Multifinance" award in the
Publicly Listed Company category at the 2025 Bisnis Indonesia Financial The Company held another Financial Inclusion event in collaboration with
Awards (BIFA) held by Bisnis Indonesia at The Westin Jakarta. This PT Zoomlion Indonesia Heavy Industry, themed "A Financing Solution for
award recognizes the Company's efficient, healthy, and sustainable Your Business Growth." This event aimed to increase business players'
performance and reflects its commitment to maintaining good governance understanding of appropriate financing access to support sustainable
and competitiveness in the national financing industry. business growth and development, while strengthening synergies
between the Company and strategic partners in driving growth in the
national industrial sector.
Oktober 2025 Oktober 2025
16 October 2025 21 October 2025
Perseroan menyelenggarakan program Tanggung Jawab Sosial Perseroan menyelenggarakan kegiatan edukasi literasi keuangan
Perusahaan berkelanjutan dengan tema “KDB Tifa Plant for Earth” yang dengan tema “Have Fund – Investors from the Future” bekerja sama
dilaksanakan di Pulau Pari, Kepulauan Seribu. Kegiatan ini diwujudkan dengan PT MNC Sekuritas dan Universitas Pembangunan Nasional
melalui penanaman 1.000 bibit pohon mangrove sebagai bentuk Veteran Jakarta. Kegiatan ini dilaksanakan di Auditorium Bhinneka
komitmen Perseroan dalam mendukung pelestarian lingkungan, Tunggal Ika UPN Veteran Jakarta. Acara tersebut dihadiri oleh 121
menjaga ekosistem pesisir, serta berkontribusi terhadap upaya peserta yang terdiri dari mahasiswa dan dosen Fakultas Ekonomi dan
mitigasi perubahan iklim. Melalui program ini, Perseroan berharap Bisnis, serta bertujuan untuk meningkatkan pemahaman mengenai
dapat menumbuhkan kesadaran akan pentingnya menjaga kelestarian pengelolaan keuangan dan investasi sejak dini. Melalui kegiatan
alam bagi generasi mendatang. ini, Perseroan berkomitmen untuk mendukung peningkatan literasi
keuangan generasi muda sebagai bekal dalam menghadapi tantangan
The Company organized a sustainable Corporate Social Responsibility ekonomi di masa depan.
program with the theme "KDB Tifa Plant for Earth" on Pari Island, Seribu
Islands. This activity was realized through planting 1,000 mangrove The Company held a financial literacy education event themed "Have
seedlings as a manifestation of the Company's commitment to supporting Fund - Investors from the Future" in collaboration with PT MNC Sekuritas
environmental conservation, maintaining coastal ecosystem, and and Universitas Pembangunan Nasional Veteran Jakarta. This event was
contributing to climate change mitigation efforts. Through this program, held at Bhinneka Tunggal Ika Auditorium of UPN Veteran Jakarta. The
the Company expects to raise awareness of the importance of preserving event was attended by 121 participants, consisting of students and
nature for future generations. lecturers from the Faculty of Economics and Business, and aimed to
increase understanding of financial management and investment from an
early age. Through this activity, the Company is committed to supporting
the improvement of financial literacy among the younger generation as
preparation for facing future economic challenges.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
November 2025 Desember 2025
15 November 2025 3 December 2025
Perseroan menyelenggarakan Value Sharing Workshop 2025: Shaping Perseroan berhasil meraih penghargaan sebagai salah satu dari Lima
Future-Ready Team yang bertempat di The St. Regis Jakarta dan diikuti Perusahaan Pembiayaan Terbaik Tahun 2025 untuk kategori aset di
oleh seluruh karyawan Perseroan, baik yang bertugas di Kantor Pusat, bawah Rp5 triliun dari Asosiasi Perusahaan Pembiayaan Indonesia
Kantor Cabang, maupun Kantor Perwakilan. Kegiatan ini dirancang (APPI). Penghargaan tersebut diserahkan dalam acara apresiasi
untuk menginspirasi, memotivasi, serta mempersiapkan karyawan anggota APPI yang diselenggarakan di Raffles Jakarta. Penghargaan ini
dalam menghadapi berbagai tantangan dan peluang di tahun 2026 dan merupakan bentuk pengakuan atas kinerja Perseroan yang konsisten,
seterusnya, sekaligus memperkuat nilai-nilai perusahaan, semangat sehat, dan berdaya saing, serta mencerminkan komitmen Perseroan
kolaborasi, serta komitmen terhadap peningkatan kinerja yang dalam menerapkan tata kelola yang baik dan memberikan kontribusi
berkelanjutan. positif bagi industri pembiayaan nasional.
The Company held the Value Sharing Workshop 2025: Shaping Future- The Company was recognized as one of the Five Best Financing
Ready Team at The St. Regis Jakarta, attended by all employees, including Companies of 2025 for assets under Rp5 trillion by the Indonesian
those working at the Head Office, Branch Office, and Representative Financial Services Association (APPI). The award was presented at an APPI
Offices. This activity was designed to inspire, motivate, and prepare member appreciation event held at Raffles Jakarta. This award recognizes
employees to face various challenges and opportunities in 2026 and the Company's consistent, sound, and competitive performance, and
beyond, while strengthening the Company's values, collaborative spirit, reflects its commitment to implementing good governance and making
and commitment to continuous performance improvement. a positive contribution to the national financing industry.
Desember 2025 Perseroan kembali melaksanakan kegiatan Tanggung Jawab Sosial
17 December 2025 Perusahaan di bidang kesehatan dengan tema “KDB Tifa Cares For Others”,
bekerja sama dengan Rumah Sakit Murni Teguh. Kegiatan ini diwujudkan
melalui pemberian fasilitas pemeriksaan kesehatan gigi secara gratis
bagi siswa-siswi SMPN 294 Jakarta dan SMPN 58 Jakarta sebanyak 270
orang siswa. Program ini bertujuan untuk meningkatkan kesadaran akan
pentingnya menjaga kesehatan gigi sejak dini, serta sebagai bentuk
komitmen Perseroan dalam mendukung peningkatan kualitas kesehatan
dan kesejahteraan masyarakat, khususnya di lingkungan pendidikan.
The Company organized another Corporate Social Responsibility program in
the health sector with the theme "KDB Tifa Cares For Others", in collaboration
with Murni Teguh Hospital. This activity was realized by providing free dental
health check-ups for 270 students of SMPN 294 Jakarta and SMPN 58 Jakarta.
This program aimed to raise awareness of the importance of maintaining dental
health from an early age, as well as a form of the Company's commitment to
supporting the improvement of health and welfare quality of the community,
especially in the educational environment.
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Annual Report 2025 Sustainability Report Kilas Kinerja Performance Highlights
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan 02 Di bawah kepemimpinan Direksi, Perseroan menunjukkan resiliensi kinerja yang cukup baik melalui strategi yang adaptif dan terukur, serta didukung dengan pengawasan Dewan Komisaris yang efektif atas implementasinya. Melalui sinergi yang solid antara keduanya, Perseroan memiliki fondasi dalam menjaga stabilitas kinerja sekaligus memperkuat keberlanjutan pertumbuhan usaha. Under the leadership of the Board of Directors, the Company demonstrated solid performance resilience through adaptive and well-measured strategies, supported by effective oversight from the Board of Commissioners over their implementation. Through the strong synergy between both organs, the Company has established a solid foundation to maintain performance stability while reinforcing sustainable business growth. 22
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Annual Report 2025 Sustainability Report Laporan Manajemen Management Report
Laporan
Manajemen
Management
Report
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Kwon Younghoon Presiden Komisaris President Commissioner 24
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Annual Report 2025 Sustainability Report Laporan Manajemen Management Report
Laporan
Dewan Komisaris
Board of Commissioners’ Report
Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Dewan Komisaris menyadari bahwa tahun 2025 The Board of Commissioners recognizes that 2025 was
merupakan periode yang penuh tantangan bagi a challenging period for both the financing industry and
industri pembiayaan maupun Perseroan. Dinamika the Company. The dynamics of the global and domestic
perekonomian global dan domestik, perubahan kondisi economy, evolving market conditions, and increasing
pasar, serta meningkatnya kompleksitas risiko industri industry risk complexity required the Company to
menuntut Perseroan untuk menjalankan kegiatan operate with heightened prudence. In response, the
usaha dengan tingkat kehati-hatian yang lebih tinggi. Board of Commissioners has continuously carried out
Dalam menghadapi kondisi tersebut, Dewan Komisaris its supervisory function in an active and constructive
terus menjalankan fungsi pengawasan secara aktif dan manner, ensuring that all policies and strategic initiatives
konstruktif guna memastikan bahwa setiap kebijakan undertaken by the Board of Directors remain aligned
dan langkah strategis yang diambil oleh Direksi tetap with the principles of good corporate governance and
sejalan dengan prinsip tata kelola perusahaan yang baik the Company’s long-term interests.
serta kepentingan jangka panjang Perseroan.
Melalui laporan ini, izinkan saya mewakili Dewan Through this report, I, on behalf of the Board of
Komisaris Perseroan menyampaikan pandangan Commissioners of the Company, would like to present
mengenai pelaksanaan tugas pengawasan terhadap our views on the execution of our supervisory duties
kinerja Direksi dan implementasi strategi Perseroan over the performance of the Board of Directors and
sepanjang tahun 2025, termasuk pandangan terhadap the implementation of the Company’s strategies
prospek usaha serta evaluasi atas penerapan tata kelola throughout 2025. This includes our perspectives on the
perusahaan yang baik di lingkungan Perseroan. Uraian Company’s business outlook as well as our evaluation
lebih lanjut mengenai pelaksanaan fungsi pengawasan of the implementation of good corporate governance
Dewan Komisaris tersebut disampaikan pada bagian- within the Company. Further details on the Board of
bagian berikut dalam laporan ini. Commissioners’ supervisory activities are presented in
the following sections of this report.
Sepanjang tahun 2025, Dewan Komisaris menjalankan pengawasan
yang aktif dan berimbang dalam memastikan setiap kebijakan strategis
Direksi dilaksanakan secara prudent dan selaras dengan prinsip GCG.
Dengan menaruh fokus pada penguatan manajemen risiko dan kualitas
portofolio, kami menilai Perseroan mampu menjaga stabilitas kinerja di
tengah tantangan industri yang dinamis.
Throughout 2025, the Board of Commissioners exercised active and balanced oversight to ensure
that all strategic policies implemented by the Board of Directors were carried out prudently and
in alignment with GCG principles. With a strong focus on strengthening risk management and
portfolio quality, we believe the Company has been able to maintain performance stability amid a
dynamic industry environment.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Perkembangan Dinamika Ekonomi Global dan Global and Domestic Economic Developments in Nasional Selama 2025 2025 Sepanjang tahun 2025, Dewan Komisaris mencermati bahwa Throughout 2025, the Board of Commissioners observed perekonomian global masih menghadapi tingkat ketidakpastian that the global economy continued to face a high level of yang tinggi. Ketegangan geopolitik yang berkepanjangan, uncertainty. Prolonged geopolitical tensions, fragmentation fragmentasi perdagangan internasional, serta volatilitas harga of international trade, and volatility in energy and commodity energi dan komoditas memberikan tekanan terhadap stabilitas prices exerted pressure on global economic and financial ekonomi dan sistem keuangan global. system stability. Di tengah tekanan eksternal tersebut, perekonomian Indonesia Amid these external pressures, Indonesia’s economy tetap menunjukkan ketahanan yang baik dengan mencatatkan demonstrated strong resilience, recording growth of 5.11% pertumbuhan sebesar 5,11% (YoY), didukung oleh koordinasi (YoY), supported by well-coordinated fiscal and monetary kebijakan fiskal dan moneter yang konsisten dalam menjaga policies aimed at maintaining inflation stability, preserving inflasi, memperkuat daya beli masyarakat, serta memastikan purchasing power, and ensuring adequate liquidity within the kecukupan likuiditas dalam sistem keuangan. financial system. Dari sisi sektoral, Dewan Komisaris juga mencermati bahwa From a sectoral perspective, the Board of Commissioners industri otomotif yang selama ini menjadi salah satu penggerak also noted that the automotive industry — historically one of utama pembiayaan menghadapi tekanan sepanjang tahun the key drivers of financing — faced pressures throughout 2025. Penjualan sepeda motor tercatat relatif stagnan pada 2025. Motorcycle sales remained relatively stagnant at kisaran lebih dari enam juta unit, sementara penjualan mobil slightly above six million units, while car wholesales declined secara wholesales mengalami kontraksi sekitar 7,2% (YoY) by approximately 7.2% (YoY) compared to the previous year. dibandingkan dengan realisasi tahun lalu. Perkembangan These developments constrained the growth potential of the tersebut berdampak pada ruang pertumbuhan industri financing industry, which overall recorded only single-digit pembiayaan yang secara umum hanya mencatatkan growth. In terms of asset quality, the industry’s gross Non- pertumbuhan pada level single digit. Di sisi kualitas aset, Performing Financing (NPF) ratio stood at approximately 2.51% indikator Non-Performing Financing (NPF) bruto industri by the end of 2025, reflecting heightened challenges in credit pembiayaan tercatat berada pada level sekitar 2,51% pada akhir risk management amid ongoing economic dynamics. tahun 2025, yang mencerminkan meningkatnya tantangan pengelolaan risiko kredit di tengah dinamika perekonomian yang berlangsung. Memperhatikan perkembangan tersebut, Dewan Komisaris In light of these developments, the Board of Commissioners menilai bahwa langkah-langkah strategis yang diambil considers that the Company’s strategic measures to strengthen Perseroan untuk memperkuat manajemen risiko, meningkatkan risk management, enhance the quality of its financing portfolio, kualitas portofolio pembiayaan, serta menerapkan prinsip and consistently apply prudent principles in business expansion kehati-hatian dalam ekspansi usaha merupakan respons yang represent appropriate responses to safeguard performance tepat guna menjaga stabilitas kinerja dan keberlanjutan usaha stability and ensure long-term sustainability. Perseroan. Pengawasan atas Perumusan dan Penerapan Oversight of the Formulation and Implementation Strategi Kebijakan Perusahaan of the Company’s Strategic Policies Sepanjang tahun 2025, Dewan Komisaris secara intensif Throughout 2025, the Board of Commissioners conducted melakukan pemantauan terhadap implementasi strategi intensive monitoring of the Company’s strategy implementation Perseroan melalui pelaksanaan rapat koordinasi dan rapat through coordination meetings and joint meetings with the gabungan bersama Direksi. Forum tersebut menjadi sarana Board of Directors. These forums served as platforms to review bagi Dewan Komisaris untuk meninjau perkembangan the Company’s performance, evaluate the effectiveness of kinerja Perseroan, mengevaluasi efektivitas pelaksanaan strategic execution, and monitor the achievement of targets set strategi, serta memonitor pencapaian target-target yang out in the 2025 Annual Business Plan. Through this continuous telah ditetapkan dalam Rencana Bisnis 2025. Melalui proses oversight process, the Board also actively provided strategic pengawasan yang berkelanjutan ini, Dewan Komisaris juga direction and recommendations to the Board of Directors to secara aktif memberikan arahan dan rekomendasi strategis ensure that business operations are conducted prudently and kepada Direksi guna memastikan bahwa pengelolaan usaha aligned with the Company’s long-term interests. berjalan secara prudent dan selaras dengan kepentingan jangka panjang Perseroan. 26
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Annual Report 2025 Sustainability Report Laporan Manajemen Management Report
Memperhatikan dinamika perekonomian dan perkembangan In consideration of the economic dynamics and developments
industri pembiayaan sepanjang tahun 2025 yang diwarnai in the financing industry throughout 2025, which were marked
oleh berbagai tantangan eksternal, Dewan Komisaris juga by various external challenges, the Board of Commissioners
menetapkan fokus pengawasan pada tahun berjalan yang established key supervisory priorities focused on strengthening
diarahkan pada penguatan manajemen risiko, peningkatan risk management, enhancing the quality of the financing
kualitas portofolio pembiayaan, serta optimalisasi tata portfolio, and optimizing the implementation of Good Corporate
kelola perusahaan yang baik. Penetapan fokus pengawasan Governance. These priorities reflect the Board’s commitment
ini merupakan bagian dari upaya Dewan Komisaris untuk to ensuring that the Company maintains performance stability
memastikan bahwa Perseroan mampu menjaga stabilitas while strengthening its business resilience amid an increasingly
kinerja sekaligus memperkuat ketahanan bisnis dalam dynamic industry environment.
menghadapi kondisi industri yang semakin dinamis.
Sejalan dengan fokus pengawasan tersebut, Dewan Komisaris In line with these supervisory priorities, the Board of
terus mendorong Direksi untuk menjalankan strategi bisnis Commissioners continuously encourages the Board of
secara adaptif dengan tetap mengedepankan prinsip kehati- Directors to execute business strategies in an adaptive
hatian, penguatan manajemen risiko, serta peningkatan kualitas manner while upholding prudential principles, strengthening
portofolio pembiayaan. Dewan Komisaris juga memantau risk management practices, and enhancing portfolio quality.
secara berkala langkah-langkah strategis yang ditempuh The Board also periodically monitors the strategic initiatives
Direksi dalam mengoptimalkan peluang pertumbuhan usaha, undertaken by the Board of Directors to optimize business
khususnya melalui pengembangan portofolio pembiayaan growth opportunities, particularly through the development
pada sektor alat berat, transportasi, dan mesin yang menjadi of financing portfolios in the heavy equipment, transportation,
fokus utama Perseroan. and machinery sectors, which constitute the Company’s core
focus.
Di samping itu, Dewan Komisaris turut mendorong Direksi Furthermore, the Board of Commissioners encourages the
untuk terus memperluas basis pasar melalui pengembangan Board of Directors to expand the Company’s market base
pembiayaan produktif kepada sektor-sektor industri yang through the development of productive financing across
memiliki prospek pertumbuhan yang menjanjikan. Upaya ini industries with promising growth prospects. This initiative
dipandang penting untuk memperkuat daya saing Perseroan is considered essential to strengthening the Company’s
sekaligus menjaga keberlanjutan pertumbuhan usaha di tengah competitiveness while ensuring sustainable business growth
persaingan industri pembiayaan yang semakin kompetitif. amid an increasingly competitive financing industry.
Terkait aspek keberlanjutan usaha, Dewan Komisaris juga With regard to business sustainability, the Board of
memberikan perhatian terhadap penerapan prinsip Keuangan Commissioners also places significant emphasis on the
Berkelanjutan dalam kegiatan usaha Perseroan. Pengawasan implementation of Sustainable Finance principles within the
terhadap implementasi Rencana Aksi Keuangan Berkelanjutan Company’s operations. Oversight of the 2025 Sustainable
(RAKB) tahun 2025 dilakukan secara berkala guna memastikan Finance Action Plan is conducted on a periodic basis to ensure
bahwa strategi bisnis Perseroan tidak hanya berorientasi pada that the Company’s business strategies are not solely focused
pencapaian kinerja finansial, tetapi juga memperhatikan aspek on financial performance, but also incorporate balanced social
sosial dan lingkungan secara seimbang. and environmental considerations.
Secara keseluruhan, Dewan Komisaris menilai bahwa Direksi Overall, the Board of Commissioners assesses that the Board of
telah mampu menerjemahkan strategi Perseroan ke dalam Directors has effectively translated the Company’s strategies
langkah-langkah operasional yang tepat dan responsif terhadap into appropriate and responsive operational actions in line
dinamika pasar. Melalui pelaksanaan fungsi pengawasan yang with market dynamics. Through the consistent execution of
konsisten, Dewan Komisaris memastikan bahwa seluruh its supervisory function, the Board of Commissioners ensures
kebijakan strategis yang dijalankan Perseroan tetap selaras that all strategic policies implemented by the Company
dengan visi, misi, dan nilai-nilai Perseroan serta memberikan remain aligned with its vision, mission, and core values, while
nilai tambah yang berkelanjutan bagi seluruh pemangku delivering sustainable added value to all stakeholders.
kepentingan.
Penilaian Dewan Komisaris terhadap Kinerja Board of Commissioners’ Assessment of the Board
Direksi Tahun 2025 of Directors’ Performance in 2025
Dewan Komisaris melakukan penilaian terhadap kinerja Direksi The Board of Commissioners conducted its assessment of the
dengan mengacu pada tingkat pencapaian target yang telah Board of Directors’ performance based on the achievement of
ditetapkan dalam RBT 2025, serta dengan mempertimbangkan targets set out in the 2025 Annual Business Plan, as well as by
tren kinerja Perseroan dibandingkan tahun sebelumnya. considering the Company’s performance trends relative to the
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Dewan Komisaris memahami bahwa tahun 2025 merupakan previous year. The Board recognizes that 2025 was a challenging periode yang penuh tantangan bagi industri pembiayaan, dan period for the financing industry, and these conditions placed kondisi tersebut turut memberikan tekanan terhadap kinerja pressure on the Company’s profitability, Nevertheless, the profitabilitas Perseroan. Meskipun demikian, Dewan Komisaris Board is of the view that the Board of Directors has carried out menilai Direksi telah menjalankan fungsi pengurusan secara its management function in an adaptive and prudent manner, adaptif dan prudent sehingga stabilitas operasional Perseroan thereby maintaining the Company’s operational stability. tetap terjaga. Di tengah dinamika tersebut, aktivitas bisnis Perseroan tetap Amid these dynamics, the Company’s business activities berjalan dengan baik yang tercermin dari realisasi penyaluran remained well-maintained, as reflected in the realization of pembiayaan baru sebesar Rp1,038 triliun sepanjang tahun new financing disbursements amounting to Rp1.038 trillion 2025. Dewan Komisaris juga mencermati bahwa Direksi throughout 2025, The Board of Commissioners also notes that berhasil menjaga kualitas aset dengan mempertahankan the Board of Directors successfully maintained asset quality, rasio NPF Neto di level yang tetap terkendali sebesar 0,71%. with the net Non-Performing Financing (NPF) ratio remaining Sementara dari sisi struktur permodalan, Perseroan mampu well-controlled at 0.71%. In terms of capital structure, the menjaga gearing ratio sebesar 0,60 kali atau masih berada Company maintained a gearing ratio of 0.60 times, within dalam batas ketentuan regulator, sementara total aset regulatory limits, while total assets stood at Rp2.04 trillion as Perseroan tercatat sebesar Rp2,04 triliun pada akhir tahun of year-end 2025. 2025. Secara keseluruhan, Dewan Komisaris mengapresiasi berbagai Overall, the Board of Commissioners appreciates the langkah strategis yang telah ditempuh Direksi dalam menjaga strategic measures undertaken by the Board of Directors in kesinambungan operasional Perseroan di tengah dinamika maintaining the continuity of the Company’s operations amid industri yang menantang sepanjang tahun 2025. Dewan the challenging industry environment throughout 2025, the Komisaris menilai Direksi telah menunjukkan respons yang Board of Commissioners acknowledges that the Board of adaptif dalam mengelola kegiatan usaha serta menjaga Directors has demonstrated an adaptive response in managing kualitas portofolio pembiayaan Perseroan. Ke depan, Dewan the business and maintaining the quality of the Company’s Komisaris mendorong Direksi untuk terus melakukan evaluasi financing portfolio. Going forward, the Board of Commissioners dan penguatan strategi bisnis secara berkelanjutan guna encourages the Board of Directors to continuously evaluate meningkatkan efisiensi operasional, memperkuat manajemen and strengthen business strategies to improve operational risiko, serta mengoptimalkan peluang pertumbuhan usaha efficiency, enhance risk management practices, and optimize sehingga fundamental kinerja Perseroan dapat semakin growth opportunities, thereby further reinforcing the diperkuat pada periode mendatang. Company’s business fundamentals in the periods ahead. Pandangan Dewan Komisaris atas Prospek Usaha Board of Commissioners’ View on the Business yang Disusun oleh Direksi Outlook Prepared by the Board of Directors Dewan Komisaris mencermati bahwa prospek perekonomian The Board of Commissioners observes that the global global pada tahun 2026 masih akan dipengaruhi oleh berbagai economic outlook for 2026 will continue to be shaped by dinamika dan ketidakpastian. Perlambatan pertumbuhan various dynamics and uncertainties. Slower growth in several di sejumlah negara maju, volatilitas pasar keuangan global, advanced economies, volatility in global financial markets, serta meningkatnya ketegangan geopolitik berpotensi memicu and heightened geopolitical tensions may trigger fluctuations fluktuasi harga energi dan meningkatkan tekanan inflasi in energy prices and intensify global inflationary pressures. global. Kondisi tersebut juga dapat memengaruhi stabilitas These conditions may also affect the stability of international pasar keuangan internasional serta arus modal global, yang financial markets and global capital flows, which in turn could pada gilirannya turut berdampak pada stabilitas nilai tukar impact exchange rate stability and funding costs in emerging dan biaya pendanaan di negara-negara berkembang, termasuk markets, including Indonesia. Indonesia. Bagi industri pembiayaan, perkembangan tersebut diperkirakan For the financing industry, these developments are expected akan mendorong tren pertumbuhan yang lebih moderat to support a more moderate yet stable growth trajectory in namun tetap stabil pada tahun 2026. Permintaan pembiayaan 2026. Financing demand is projected to continue to be driven diproyeksikan masih akan ditopang oleh kebutuhan investasi by investment needs in the real sector and resilient domestic sektor riil dan aktivitas ekonomi domestik yang tetap solid, economic activity, although industry players are expected to meskipun pelaku industri diharapkan tetap mengedepankan maintain a strong focus on prudence in preserving portfolio prinsip kehati-hatian dalam menjaga kualitas portofolio quality. pembiayaan. 28
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Dengan mempertimbangkan berbagai perkembangan tersebut, Taking these developments into account, the Board of
Dewan Komisaris menilai bahwa proyeksi serta arah strategi Commissioners considers that the projections and strategic
usaha yang disusun oleh Direksi telah dirumuskan secara directions formulated by the Board of Directors have been
komprehensif dan realistis dengan mempertimbangkan developed in a comprehensive and realistic manner, reflecting
dinamika ekonomi global maupun kondisi industri pembiayaan both global economic dynamics and evolving industry
yang berkembang. Sejalan dengan hal tersebut, Dewan conditions. Accordingly, the Board expresses its full support
Komisaris memberikan dukungan penuh terhadap berbagai for the strategic targets set out in the 2026 Annual Business
sasaran strategis yang telah ditetapkan dalam Rencana Bisnis Plan and the 2026 Sustainable Finance Action Plan.
Tahun 2026 serta RAKB Tahun 2026.
Dewan Komisaris meyakini bahwa melalui implementasi The Board of Commissioners believes that through the
strategi yang tepat, disiplin dalam penerapan manajemen disciplined execution of well-formulated strategies,
risiko, serta pengelolaan portofolio pembiayaan yang prudent, strengthened risk management practices, and prudent portfolio
Perseroan memiliki landasan yang memadai untuk memperkuat management, the Company has a solid foundation to further
kembali fundamental kinerja keuangannya pada tahun 2026 reinforce its financial performance in 2026. By maintaining
mendatang. Dengan tetap menjaga komitmen terhadap its commitment to the implementation of Good Corporate
penerapan Tata Kelola Perusahaan yang Baik (Good Corporate Governance/"GCG" and supported by strong synergy between
Governance/“GCG”) serta didukung oleh sinergi yang solid the Board of Commissioners and the Board of Directors, the
antara Dewan Komisaris dan Direksi, Perseroan diharapkan Company is well-positioned to enhance its competitiveness
mampu meningkatkan daya saing sekaligus mewujudkan and achieve healthier, more sustainable growth going forward.
pertumbuhan usaha yang lebih sehat dan berkelanjutan.
Pandangan terhadap Penerapan Tata Kelola View on the Implementation of Good Corporate
Perusahaan yang Baik Governance
Dewan Komisaris menegaskan bahwa penerapan GCG The Board of Commissioners reaffirms that the implementation
merupakan fondasi penting dalam menjaga integritas, of Good Corporate Governance (GCG) serves as a fundamental
stabilitas operasional, serta keberlanjutan usaha Perseroan. pillar in safeguarding the Company’s integrity, operational
Dalam menjalankan fungsi pengawasan, Dewan Komisaris stability, and long-term sustainability. In carrying out its
memastikan bahwa pengelolaan Perseroan oleh Direksi supervisory function, the Board ensures that the management of
dilaksanakan secara konsisten dengan mengacu pada prinsip the Company by the Board of Directors is conducted consistently
transparansi, akuntabilitas, responsibilitas, independensi, in accordance with the principles of transparency, accountability,
serta kewajaran dan kesetaraan, serta telah selaras dengan responsibility, independence, as well as fairness and equality,
ketentuan regulator dan praktik tata kelola di industri and remains aligned with prevailing regulatory requirements and
pembiayaan. governance practices within the financing industry.
Sepanjang tahun 2025, Dewan Komisaris secara berkelanjutan Throughout 2025, the Board of Commissioners continuously
memantau efektivitas penerapan manajemen risiko dan sistem monitored the effectiveness of the Company’s risk management
pengendalian internal Perseroan. Dalam pandangan Dewan and internal control systems. In the Board’s view, the
Komisaris, implementasi kerangka three lines of defense dinilai implementation of the three lines of defense framework has been
telah berjalan memadai dengan fungsi manajemen risiko dan adequate, with the risk management and compliance functions
kepatuhan menjalankan peran sebagai second line of defense. effectively performing their roles as the second line of defense
Sementara terkait aspek integritas dan kepatuhan, Dewan With regard to integrity and compliance, the Board of
Komisaris juga memantau efektivitas implementasi Sistem Commissioners also oversaw the effectiveness of the
Pelaporan Pelanggaran (Whistleblowing System/”WBS”) guna Whistleblowing System to ensure that all reported concerns
memastikan setiap pengaduan ditindaklanjuti secara objektif are addressed objectively and transparently. In addition, the
dan transparan. Selain itu, Dewan Komisaris juga melakukan Board monitored the implementation of fraud prevention
pengawasan terhadap penerapan kebijakan pencegahan policies as well as Anti-Money Laundering and Counter-
fraud serta program Anti-Pencucian Uang dan Pencegahan Terrorism Financing (AML/CTF) programs, including the
Pendanaan Terorisme (APU-PPT) melalui pemantauan application of Know Your Customer (KYC) principles, the
penerapan prinsip Know Your Customer (KYC), pengawasan monitoring of suspicious transactions, and the strengthening
terhadap transaksi yang berpotensi mencurigakan, serta of the compliance function. In discharging these oversight
penguatan fungsi kepatuhan. Dalam menjalankan pengawasan responsibilities, the Board of Commissioners is supported by
tersebut, Dewan Komisaris didukung oleh Komite Audit yang the Audit Committee, which conduct periodic reviews and
secara berkala melakukan penelaahan serta memberikan provide recommendations to ensure that compliance policies
rekomendasi guna memastikan bahwa kebijakan kepatuhan and internal control systems are effectively implemented.
dan sistem pengendalian internal Perseroan telah
diimplementasikan secara efektif.
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Dalam hal praktik keuangan berkelanjutan, Dewan Komisaris In terms of sustainable finance practices, the Board of
juga mendorong penguatan budaya kepatuhan, optimalisasi Commissioners also encourages the strengthening of a
pemanfaatan teknologi dalam pengelolaan risiko, serta compliance-driven culture, the optimization of technology
integrasi prinsip ESG dalam proses pengambilan keputusan utilization in risk management, and the integration of ESG
bisnis. Berdasarkan pemantauan yang dilakukan, Dewan principles into business decision-making processes. Based on
Komisaris menilai bahwa implementasi GCG di Perseroan telah its ongoing oversight, the Board of Commissioners concludes
berjalan secara memadai dan menjadi landasan penting dalam that the implementation of GCG within the Company has been
menjaga integritas operasional serta keberlangsungan usaha adequate and serves as a solid foundation in maintaining
Perseroan secara sehat dan terkendali. operational integrity and ensuring the Company’s sustainable
and well-managed business continuity.
Penilaian terhadap Kinerja Komite-Komite di Bawah Assessment of the Performance of Committees
Dewan Komisaris Under the Board of Commissioners
Dalam menjalankan fungsi pengawasan terhadap pengelolaan In carrying out its supervisory function over the management
Perseroan, Dewan Komisaris didukung oleh 3 (tiga) komite, of the Company, the Board of Commissioners is supported
yaitu Komite Audit, Komite Pemantau Risiko, serta Komite by three (3) committees, namely Audit Committee, Risk
Nominasi dan Remunerasi. Sejalan dengan ketentuan regulator Monitoring Committee, and Nomination and Remuneration
dan praktik tata kelola yang berlaku, Dewan Komisaris Committee. In line with regulatory requirements and prevailing
secara berkala melakukan penilaian kinerja (self-assessment) governance practices, the Board of Commissioners periodically
terhadap pelaksanaan tugas dan tanggung jawab komite- conducts performance evaluations (self-assessments) of these
komite tersebut. committees in relation to the execution of their duties and
responsibilities.
Berdasarkan hasil evaluasi sepanjang tahun 2025, Dewan Based on the evaluation results for 2025, the Board of
Komisaris menilai bahwa seluruh komite di bawah Dewan Commissioners is of the view that all committees under
Komisaris telah menjalankan fungsi dan tanggung jawabnya its purview have effectively discharged their roles and
secara efektif sesuai dengan piagam masing-masing komite, responsibilities in accordance with their respective charters,
serta mengacu pada ketentuan peraturan yang berlaku dan applicable regulations, and GCG principles. The Board
prinsip GCG. Dewan Komisaris juga menyampaikan apresiasi also expresses its appreciation for the committees’ active
atas kontribusi dan peran aktif seluruh komite dalam contributions in providing professional, objective, and
memberikan dukungan profesional, objektif, dan independen independent support through comprehensive reviews and
melalui berbagai kajian serta rekomendasi strategis. strategic recommendations.
Sepanjang tahun pelaporan, masing-masing komite secara Throughout the reporting year, each committee convened
berkala menyelenggarakan rapat untuk membahas berbagai regular meetings to deliberate on key strategic matters and
isu strategis serta melakukan penelaahan terhadap laporan to review management reports covering financial performance,
manajemen yang mencakup aspek keuangan, kepatuhan, compliance, risk management, internal controls, as well as
manajemen risiko, pengendalian internal, serta kebijakan nomination and remuneration policies. In 2025, the Audit
nominasi dan remunerasi. Pada tahun 2025, Komite Audit telah Committee played an active role in reviewing the quality of
berperan aktif dalam menelaah kualitas pelaporan keuangan, financial reporting, ensuring the effectiveness of internal
memastikan efektivitas sistem pengendalian internal, serta control systems, and monitoring the follow-up on both internal
memantau tindak lanjut atas temuan audit internal maupun and external audit findings. In parallel, the Risk Monitoring
eksternal. Selaras dengan itu, Komite Pemantau Risiko Committee consistently evaluated the Company’s risk profile
secara konsisten melakukan evaluasi terhadap profil risiko and the effectiveness of risk management implementation
Perseroan serta efektivitas penerapan manajemen risiko guna to ensure that business operations were conducted in a
memastikan pengelolaan usaha berjalan secara prudent dan prudent and measured manner. Meanwhile, the Nomination
terukur. Sementara itu, Komite Nominasi dan Remunerasi and Remuneration Committee performed its review function
juga telah menjalankan fungsi penelaahan terhadap kebijakan over nomination and remuneration policies to ensure that
nominasi dan remunerasi guna memastikan bahwa proses such processes were carried out objectively, transparently,
tersebut dilaksanakan secara objektif, transparan, serta and in alignment with the Company’s long-term strategy and
selaras dengan strategi dan kepentingan jangka panjang interests.
Perseroan.
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Secara keseluruhan, Dewan Komisaris menilai bahwa komite- Overall, the Board of Commissioners concludes that the
komite di bawah Dewan Komisaris telah menjalankan perannya committees under its supervision have performed their
secara optimal dalam memperkuat mekanisme checks and roles optimally in strengthening the checks and balances
balances, meningkatkan kualitas fungsi pengawasan, serta mechanism, enhancing the quality of oversight, and supporting
mendukung penerapan GCG di lingkup Perseroan. Kontribusi the effective implementation of GCG within the Company.
aktif dari seluruh komite tersebut menjadi elemen penting The active contributions of these committees represent a key
dalam memastikan bahwa proses pengawasan Dewan element in ensuring that the Board’s supervisory processes are
Komisaris berjalan secara efektif, objektif, dan selaras dengan carried out effectively, objectively, and in alignment with the
kepentingan jangka panjang Perseroan serta para pemangku long-term interests of the Company and its stakeholders.
kepentingan.
Perubahan Komposisi Dewan Komisaris Tahun Changes in the Composition of the Board of
2025 Commissioners in 2025
Penjelasan mengenai perubahan komposisi Dewan Komisaris Details regarding changes in the composition of the Board of
terangkum pada Bab Profil Perusahaan. Commissioners are presented in the Company Profile section.
Apresiasi Appreciation
Dewan Komisaris menyampaikan apresiasi dan terima kasih The Board of Commissioners extends its sincere appreciation
kepada para Pemegang Saham atas kepercayaan dan dukungan and gratitude to the Shareholders for their continued trust
yang senantiasa diberikan kepada Perseroan. Kepercayaan and support toward the Company. Such trust serves as a
tersebut menjadi landasan penting bagi Perseroan dalam fundamental foundation for the Company in executing its
menjalankan strategi usaha serta menjaga kesinambungan business strategies and maintaining sustainable performance
kinerja di tengah dinamika industri yang terus berkembang. amid the evolving industry landscape. The Board of
Dewan Komisaris juga menyampaikan penghargaan kepada Commissioners also expresses its appreciation to the Board
Direksi dan seluruh karyawan Perseroan atas dedikasi, of Directors and all employees of the Company for their
profesionalisme, serta komitmen yang telah ditunjukkan dedication, professionalism, and commitment demonstrated
sepanjang tahun 2025 dalam menjaga stabilitas operasional throughout 2025 in maintaining operational stability and
dan kinerja Perseroan. overall performance.
Ucapan terima kasih juga kami sampaikan kepada para debitur, The Board of Commissioners would also like to extend its
mitra usaha, regulator, serta seluruh pemangku kepentingan gratitude to the Company’s debtors, business partners,
atas kepercayaan, dukungan, dan sinergi yang telah terjalin regulators, and all stakeholders for their trust, support, and
dengan baik. Kemitraan yang terjalin secara strategis tersebut strong collaboration. These strategic partnerships have played
menjadi faktor penting dalam mendukung keberlangsungan a vital role in supporting the Company’s business continuity
usaha Perseroan serta memperkuat posisi Perseroan dalam and strengthening its position in navigating the dynamic
menghadapi berbagai dinamika industri. industry environment.
Dengan dukungan yang berkelanjutan dari seluruh pemangku With the continued support of all stakeholders, the Board of
kepentingan, Dewan Komisaris meyakini bahwa Perseroan Commissioners is confident that the Company has a strong
memiliki fondasi yang kuat untuk terus meningkatkan kualitas foundation to further enhance performance quality, strengthen
kinerja, memperkuat daya saing, serta menciptakan nilai its competitiveness, and create sustainable value for its
tambah yang berkelanjutan bagi para Pemegang Saham dan Shareholders and all stakeholders.
seluruh pemangku kepentingan.
Atas nama Dewan Komisaris,
On behalf of Board of Commissioners
Kwon Younghoon
Presiden Komisaris
President Commissioner
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Laporan
Direksi
Board of Directors’ Report
Para Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dear Esteemed Shareholders and Stakeholders,
Dalam mewujudkan visi KDB Tifa Finance sebagai In advancing the vision of KDB Tifa Finance as
Platform Keuangan yang Membawa Indonesia ke Masa Indonesia's Financial Platform Leading to Bright Future,
Depan, Direksi senantiasa mengarahkan pengelolaan the Board of Directors remains committed to steering the
usaha dengan menjunjung tinggi prinsip kehati-hatian, Company with prudence, fostering sustainable financing
mendorong inovasi pembiayaan yang berkelanjutan, innovation, and upholding the highest standards of good
serta memastikan penerapan tata kelola perusahaan corporate governance. These efforts are undertaken
yang baik. Upaya tersebut dilakukan secara konsisten consistently to support sound and sustainable business
guna mendukung pertumbuhan usaha yang sehat, growth, while creating added value for all stakeholders.
berkelanjutan, dan bernilai tambah bagi seluruh
pemangku kepentingan.
Sepanjang tahun 2025, Perseroan telah menjalankan Throughout 2025, the Company executed its business
strategi pertumbuhan bisnis secara disiplin dan adaptif growth strategy in a disciplined and adaptive manner
di tengah dinamika industri yang terus berkembang. amid the dynamic and evolving industry landscape.
Direksi berupaya menjaga keseimbangan antara The Board of Directors consistently sought to maintain
ekspansi usaha dan pengelolaan risiko yang prudent, an appropriate balance between business expansion
sehingga kinerja Perseroan tetap terjaga dengan baik. and prudent risk management, thereby preserving the
Company’s overall performance.
Melalui laporan ini, Direksi menyampaikan Through this report, the Board of Directors presents its
pertanggungjawaban atas pengelolaan Perseroan accountability for the management of the Company for
untuk tahun buku yang berakhir pada 31 Desember the financial year ended December 31, 2025, reaffirming
2025, sebagai wujud komitmen terhadap transparansi, our commitment to transparency, accountability, and
akuntabilitas, serta penerapan prinsip Tata Kelola the implementation of Good Corporate Governance
Perusahaan yang Baik. Laporan ini juga memuat principle. This report outlines the Company’s
gambaran kinerja, pencapaian, serta berbagai inisiatif performance, key achievements, and strategic initiatives
strategis yang telah dilakukan sepanjang tahun undertaken throughout the year.
pelaporan.
Sepanjang tahun 2025, Perseroan mengarahkan strategi yang selektif
dan prudent untuk menjaga kualitas portofolio di tengah tekanan
industri dengan pembiayaan baru terealisasi sebesar Rp1,04 triliun dan
total aset menjadi Rp2,04 triliun. Sejalan dengan itu, Direksi juga terus
memperkuat penerapan manajemen risiko, peningkatan efisiensi, serta
konsistensi penerapan prinsip GCG dan keuangan berkelanjutan.
Throughout 2025, the Company pursued a selective and prudent strategy to safeguard
portfolio quality amid industry pressures, with new financing realization of Rp1.04 trillion and
total assets reaching Rp2.04 trillion. In parallel, the Board of Directors continued to reinforce
risk management practices, enhance operational efficiency, and ensure the consistent
implementation of GCG and sustainable finance principles.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Stabilitas Ekonomi Nasional dan Sektor Jasa Sustaining National Economic and Financial Sector Keuangan Tetap Terjaga di Tengah Tantangan Resilience Amid Global Uncertainty Global Sepanjang tahun 2025, Direksi memandang bahwa Throughout 2025, the Board of Directors observed that the perekonomian global masih bergerak dalam lanskap yang sarat global economy continued to operate within a landscape ketidakpastian karena masih dipengaruhi oleh berlanjutnya marked by heightened uncertainty, driven by persistent ketegangan geopolitik, fragmentasi perdagangan internasional, geopolitical tensions, ongoing fragmentation in international serta proses penyesuaian kebijakan moneter di negara-negara trade, and the continued recalibration of monetary policies maju. Disrupsi rantai pasok dan kecenderungan proteksionisme across advanced economies. Supply chain disruptions di berbagai kawasan turut membatasi akselerasi pemulihan and rising protectionist tendencies across regions further ekonomi global, sekaligus meningkatkan risiko terhadap constrained the pace of global recovery, while elevating risks stabilitas perdagangan dan arus investasi lintas negara. to trade stability and cross-border investment flows. Perekonomian Indonesia tetap menunjukkan kinerja yang Indonesia’s economy continued to demonstrate resilience, resilien dengan pertumbuhan sebesar 5,11% (YoY) pada recording growth of 5.11% (YoY) in 2025, supported by stable 2025, ditopang oleh konsumsi domestik dan investasi yang domestic consumption and sustained investment. Beneath tetap terjaga. Namun demikian, Direksi mengamati adanya this resilience, however, the Board observed a structural shift pergeseran pola perilaku konsumen yang semakin berhati- in consumer behavior toward a more cautious and selective hati dalam mengajukan pembiayaan. Tekanan terhadap approach to financing. Pressures on purchasing power, daya beli, khususnya pada kelompok masyarakat menengah particularly within the middle-income segment, have driven telah mendorong pergeseran perilaku konsumen ke arah a transition toward more conservative financing preferences pembiayaan yang lebih konservatif, tercermin dari penurunan - reflected in lower financing ticket sizes, a tendency toward nilai pembiayaan, kecenderungan memilih tenor yang lebih shorter tenors, and increased sensitivity to interest rates and pendek, serta meningkatnya sensitivitas terhadap perubahan down payment requirements. suku bunga dan besaran uang muka. Bagi industri pembiayaan domestik, ketatnya likuiditas global For the domestic financing industry, tight liquidity conditions pada periode awal tahun turut membatasi ruang penurunan in the early part of the year limited the room for cost of funds biaya dana, terutama bagi perusahaan pembiayaan yang reduction, particularly for financing companies with exposure memiliki eksposur pendanaan berbasis pasar. Meskipun tren to market-based funding. Although signs of global monetary pelonggaran moneter global mulai terlihat pada paruh kedua easing began to emerge in the second half of 2025, the tahun 2025, akan tetapi dampaknya terhadap penurunan biaya resulting impact on funding costs remained gradual. dana masih berlangsung secara gradual. Dengan mempertimbangkan seluruh perkembangan Taking these developments into account, the Board of dinamika tersebut, Direksi memandang bahwa lanskap bisnis Directors views the 2025 financing landscape as one pembiayaan sepanjang 2025 menuntut keseimbangan yang that demands a more calibrated balance between growth lebih terukur antara upaya pertumbuhan dan penerapan prinsip ambitions and prudential discipline. In response, the Company kehati-hatian. Dalam merespons hal ini, Perseroan secara has consistently aligned its strategy toward maintaining konsisten mengarahkan strategi pada pengelolaan likuiditas strong liquidity resilience, enhancing selectivity in financing yang optimal, peningkatan selektivitas dalam penyaluran disbursement, and strengthening portfolio quality. Through pembiayaan, serta penguatan kualitas portofolio. Melalui this disciplined and forward-looking approach, the Company pendekatan tersebut, Perseroan berupaya menjaga stabilitas seeks not only to preserve performance stability, but also to kinerja sekaligus memastikan keberlanjutan usaha di tengah ensure long-term sustainability amid an increasingly evolving dinamika industri yang masih berkembang. industry landscape. Peran Direksi dalam Proses Perumusan Strategi The Role of the Board of Directors in Strategy dan Pelaksanaannya Formulation and Execution Dalam rangka penetapan arah strategis yang sejalan In order to establish a well-aligned strategic direction In line with dengan komitmen Perseroan terhadap penerapan keuangan the Company’s commitment to sustainable finance, the Board berkelanjutan, Direksi turut berperan aktif dalam penyusunan of Directors has also taken an active role in the development dan penetapan Rencana Bisnis Tahunan (RBT) dan Rencana and establishment of the 2025 Annual Business Plan and Aksi Keuangan Berkelanjutan (RAKB) Tahun 2025. Penyusunan Sustainable Finance Action Plan. This initiative integrates RBT dan RAKB tersebut dilakukan dengan mengintegrasikan sustainability principles into the Company’s core business prinsip-prinsip keberlanjutan ke dalam strategi bisnis strategy, including financing direction, risk management, and 34
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Perseroan, termasuk dalam menentukan arah pembiayaan, portfolio development aligned with sustainable economic
pengelolaan risiko, serta pengembangan portofolio yang activities.
mendukung kegiatan ekonomi berkelanjutan.
Dalam tahap implementasi strategi, Direksi memastikan During the execution phase, the Board ensures that all strategic
bahwa seluruh inisiatif strategis dijalankan secara efektif, initiatives are carried out effectively, consistently, and in a
terukur, dan konsisten melalui koordinasi lintas unit kerja measurable manner through cross-functional coordination
serta pemantauan kinerja secara periodik. Evaluasi berkala and disciplined performance monitoring. In addition,
juga dilakukan secara berkelanjutan untuk mengidentifikasi Regular evaluations are conducted to identify emerging
potensi risiko maupun deviasi terhadap rencana kerja sehingga risks or deviations from planned targets, enabling timely
langkah korektif dapat segera diambil secara tepat waktu. and appropriate corrective actions. The Board also ensures
Direksi juga memastikan bahwa seluruh elemen organisasi that strategic priorities are clearly communicated and well
memiliki pemahaman yang selaras terhadap arah strategis dan understood across the organization, supported by continuous
target yang ditetapkan, didukung oleh penguatan kapabilitas capability enhancement and adequate resource allocation.
serta kecukupan sumber daya.
Keterlibatan aktif Direksi dalam seluruh siklus manajemen, The Board’s active involvement across the full management
mulai dari perencanaan hingga implementasi memberikan cycle - from planning through execution - provides a
pemahaman yang komprehensif atas dinamika operasional comprehensive understanding of the Company’s operational
Perseroan. Hal ini menjadi landasan bagi Direksi dalam dynamics. This serves as a critical foundation for timely and
merumuskan langkah mitigasi risiko yang tepat selama periode well-calibrated risk mitigation, including strategic adjustments
pelaporan, termasuk penyesuaian strategi maupun penetapan and the recalibration of targets where necessary. Through this
kembali target secara terukur apabila diperlukan. Dengan disciplined approach, the Board ensures that every strategic
pendekatan tersebut, Direksi memastikan bahwa setiap decision is not only responsive to evolving conditions but also
keputusan strategis tidak hanya responsif terhadap dinamika aligned with maintaining a balanced focus on growth, asset
yang berkembang, tetapi juga selaras dengan upaya menjaga quality, and long-term sustainability.
keseimbangan antara pertumbuhan usaha, kualitas aset, dan
keberlanjutan kinerja Perseroan.
Tantangan, Serta Prioritas Strategi dan Inisiatif Challenges, Strategic Priorities, and Key Initiatives
Strategis Tahun 2025 in 2025
Sepanjang tahun 2025, Perseroan menjalankan kegiatan Throughout 2025, the Company operated amid a financing
usaha di tengah dinamika industri pembiayaan yang masih industry landscape shaped by ongoing external pressures.
dipengaruhi oleh berbagai tekanan eksternal.
Persaingan di industri pembiayaan tetap berlangsung ketat, Competition within the financing industry remained intense,
baik antar perusahaan pembiayaan maupun dengan lembaga both among financing companies and other financial
keuangan lainnya, yang mendorong peningkatan kualitas institutions, driving the need for enhanced service quality,
layanan, struktur pembiayaan yang lebih kompetitif, serta more competitive financing structures, and product innovation
inovasi produk yang lebih relevan dengan kebutuhan korporasi. aligned with corporate client needs.
Selain faktor eksternal, Perseroan juga menghadapi tantangan Beyond external factors, the Company also faced internal
internal yang menuntut penguatan fundamental bisnis, challenges that required strengthening its business
khususnya dalam pengelolaan risiko kredit dan efisiensi fundamentals, particularly in credit risk management and
operasional. Kompleksitas pembiayaan korporasi yang memiliki operational efficiency. The inherent complexity of corporate
karakteristik nilai transaksi yang lebih besar, struktur yang financing -characterized by larger transaction sizes, more
lebih beragam, serta profil risiko yang lebih dinamis, menuntut structured arrangements, and dynamic risk profiles -
penerapan manajemen risiko yang lebih komprehensif dan necessitated a more comprehensive and disciplined approach
disiplin. to risk management.
Dalam merespons dinamika tersebut, Direksi menetapkan In response to these dynamics, the Board of Directors
prioritas strategi yang berfokus pada pertumbuhan yang established strategic priorities focused on achieving high-
berkualitas dan berkelanjutan. Perseroan secara konsisten quality and sustainable growth. The Company consistently
mengarahkan ekspansi pembiayaan pada sektor-sektor directed its financing expansion toward productive sectors with
produktif yang memiliki fundamental kuat dan prospek jangka strong fundamentals and long-term prospects, while upholding
panjang yang baik, dengan tetap mengedepankan prinsip prudent principles. This approach was implemented through
kehati-hatian. Pendekatan ini diimplementasikan melalui enhanced selectivity in underwriting, strengthened sector-
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan peningkatan selektivitas dalam proses underwriting, penguatan based credit analysis, and intensified portfolio monitoring. kualitas analisis kredit berbasis sektor industri, serta intensifikasi pemantauan portofolio secara berkelanjutan. Dari sisi pendanaan, Perseroan terus mengedepankan On the funding side, the Company continued to prioritize pengelolaan likuiditas yang prudent guna menjaga stabilitas prudent liquidity management to maintain financial stability keuangan di tengah dinamika pasar. Hal ini dilakukan melalui amid market volatility. This was achieved through strengthening penguatan kerja sama dengan perbankan, diversifikasi partnerships with banking institutions, diversifying funding sumber pendanaan, serta pengelolaan struktur jatuh tempo sources, and managing liability maturity profiles in a more liabilitas secara lebih terencana. Langkah tersebut tidak hanya structured and measured manner. These efforts not only memastikan kecukupan likuiditas, tetapi juga secara bertahap ensured adequate liquidity but also gradually improved funding mendorong efisiensi biaya dana. cost efficiency. Sejalan dengan itu, Perseroan juga terus meningkatkan In parallel, the Company continued to enhance operational efektivitas operasional melalui penyempurnaan proses bisnis effectiveness through business process improvements and dan pemanfaatan teknologi, guna mendukung pengambilan the adoption of technology, enabling faster, more accurate, keputusan yang lebih cepat, akurat, dan berbasis data. and data-driven decision-making. Business capabilities were Penguatan kapabilitas bisnis juga dilakukan melalui further strengthened through the development of more flexible pengembangan skema pembiayaan yang lebih fleksibel dan financing schemes tailored to corporate client needs, thereby sesuai dengan kebutuhan nasabah korporasi, sehingga dapat enhancing the Company’s competitiveness in the productive meningkatkan daya saing Perseroan di segmen pembiayaan financing segment. produktif. Secara keseluruhan, Direksi memandang bahwa tahun 2025 Overall, the Board of Directors views 2025 as a consolidation merupakan periode konsolidasi yang menuntut keseimbangan period requiring a balanced approach between growth antara pertumbuhan dan kehati-hatian, khususnya dalam and prudence, particularly within the context of corporate- konteks pembiayaan produktif berbasis korporasi. Melalui based productive financing. Through a selective strategy, strategi yang selektif, penguatan fundamental bisnis, serta strengthened business fundamentals, and enhanced portfolio peningkatan kualitas portofolio, Perseroan berupaya menjaga quality, the Company remains committed to maintaining stabilitas kinerja sekaligus memastikan keberlanjutan usaha performance stability while ensuring long-term sustainability di tengah dinamika industri yang terus berkembang. Seluruh amid an evolving industry landscape. All strategic initiatives langkah strategis yang diambil telah selaras dengan arah undertaken during the year were aligned with the direction kebijakan dalam Rencana Bisnis Tahunan (RBT) Tahun 2025, set out in the 2025 Annual Business Plan, supporting the guna mendukung pencapaian kinerja yang berkelanjutan. achievement of sustainable performance. Kinerja Perseroan Tahun 2025 Company Performance in 2025 Sepanjang tahun 2025, kinerja Perseroan dipengaruhi oleh Throughout 2025, the Company’s performance was shaped by dinamika industri pembiayaan yang cenderung melambat, a moderating financing industry, characterized by heightened seiring dengan meningkatnya kehati-hatian dalam penyaluran prudence in financing disbursement and increasing pressure pembiayaan serta tekanan terhadap profitabilitas. Dalam on profitability. In navigating these conditions, the Company menghadapi kondisi tersebut, Perseroan mengedepankan adopted a more selective and quality-driven approach to pendekatan yang lebih selektif dan berorientasi pada kualitas maintain overall performance stability. guna menjaga stabilitas kinerja secara keseluruhan. Dengan mengedepankan prinsip kehati-hatian dalam By consistently upholding prudent principles in financing menyalurkan pembiayaan, Perseroan berhasil merealisasikan disbursement, the Company realized new financing of Rp1.038 pembiayaan baru sebesar Rp1,038 triliun sehingga total trillion, as a result, total outstanding financing receivables outstanding saldo piutang pembiayaan dibukukan menjadi reached Rp1.66 trillion as of December 31, 2025, achieving Rp1,66 triliun per 31 Desember 2025 (tercapai 104% dari 104% of the 2025 Annual Business Plan target. The largest target RBT 2025). Kontribusi terbesar terhadap penyaluran contribution came from the investment financing segment, pembiayaan sepanjang tahun 2025 berasal dari segmen which recorded a portfolio of Rp1.47 trillion, equivalent to pembiayaan investasi yang mencatatkan portofolio sebesar 94.6% of the Company’s total financing. This performance Rp1,47 triliun atau setara dengan 94,6% dari total pembiayaan reflects a moderation in growth compared to the previous year, Perseroan. Capaian ini menunjukkan adanya moderasi in line with still - recovering demand and the Company’s more pertumbuhan dibandingkan tahun sebelumnya, sejalan dengan cautious expansion strategy aimed at preserving portfolio kondisi permintaan pembiayaan yang belum sepenuhnya pulih quality. serta strategi Perseroan yang lebih berhati-hati dalam ekspansi guna menjaga kualitas portofolio. 36
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Seiring dengan perolehan kontrak baru serta perkembangan In line with the increase in new contracts and the development
piutang pembiayaan sepanjang tahun 2025, total aset Perseroan of financing receivables throughout the year, the Company’s
tercatat menurun sebesar 0,84% dari Rp2,06 triliun pada akhir total assets slightly declined by 0.84%, from Rp2.06 trillion
2024 menjadi Rp2,04 triliun (tercapai 112% dari target 2025). at the end of 2024 to Rp2.04 trillion, (achieving 112% of the
Di sisi lain, Perseroan juga menjaga struktur pendanaan yang 2025 target). At the same time, the Company maintained a
sehat dengan gearing ratio sebesar 0,60 kali serta memastikan sound funding structure, with a gearing ratio of 0.60 times,
kecukupan likuiditas untuk mendukung ekspansi usaha secara while ensuring adequate liquidity to support sustainable
berkelanjutan. Hal ini mencerminkan upaya Perseroan dalam business expansion. This reflects the Company’s commitment
menjaga pertumbuhan yang terukur melalui pengelolaan to measured growth through selective, quality-oriented
ekspansi yang selektif, berorientasi pada kualitas, serta selaras expansion aligned with prudential principles amid ongoing
dengan prinsip kehati-hatian di tengah kondisi industri yang industry challenges.
masih dihadapkan pada berbagai tantangan.
Di tengah meningkatnya risiko kredit di industri, Direksi secara Amid rising credit risk across the industry, the Board of
konsisten menekankan pentingnya menjaga kualitas aset Directors consistently emphasized the importance of
melalui penerapan prinsip kehati-hatian dalam penyaluran maintaining asset quality through disciplined application of
pembiayaan. Hal ini tercermin dari rasio Non-Performing prudent financing practices. This is reflected in the Company’s
Financing (NPF) neto yang tetap terjaga pada level 0,71%. net Non-Performing Financing (NPF) ratio, which remained
Capaian tersebut mencerminkan ketahanan portofolio well-controlled at 0.71%. This achievement demonstrates the
pembiayaan Perseroan yang didukung oleh proses seleksi kredit resilience of the Company’s financing portfolio, supported by
yang disiplin, penguatan fungsi monitoring, serta penerapan disciplined credit selection, strengthened monitoring functions,
manajemen risiko yang terintegrasi dan berkelanjutan. and the implementation of integrated and sustainable risk
management practices.
Meskipun kualitas aset tetap terjaga, tekanan dari sisi biaya dan Despite the strong asset quality, cost pressures and limited
keterbatasan pertumbuhan pendapatan turut memengaruhi revenue growth affected the Company’s profitability
kinerja profitabilitas Perseroan sepanjang tahun 2025. Laba performance in 2025. Profit before tax was recorded at
bersih sebelum pajak tercatat sebesar Rp77,56 miliar (tercapai Rp77.56 billion (achieving 93.76% of the 2025 target) and
93,76% dari target 2025), menurun 4,17% dibandingkan declining by 4.17% compared to Rp80.94 billion in the previous
capaian tahun sebelumnya sebesar Rp80,94 miliar. Penurunan year. This decrease was primarily driven by higher funding
ini terutama dipengaruhi oleh meningkatnya biaya pendanaan costs and increased provisioning requirements in response to
serta kebutuhan pencadangan yang lebih tinggi seiring dengan evolving credit risk conditions.
dinamika risiko kredit.
Dari sisi pendapatan, Perseroan membukukan realisasi From a revenue perspective, the Company recorded Rp176.79
sebesar Rp176,79 miliar, peningkatan beban operasional dan billion, increases in operating and other expenses placed
biaya lainnya memberikan tekanan terhadap tingkat efisiensi pressure on efficiency levels, as reflected in the Operating
sehingga rasio Biaya Operasional terhadap Pendapatan Expenses to Operating Income (BOPO) ratio, which rose slightly
Operasional (BOPO) sedikit meningkat dari tahun lalu sebesar from 57.37% in the previous year to 58.96% in 2025.
57,37% menjadi 58,96% pada tahun 2025.
Tekanan terhadap efisiensi dan penurunan laba bersih tersebut The pressure on efficiency and the decline in profitability
secara langsung berdampak pada penurunan indikator subsequently impacted key financial indicators, with Return on
profitabilitas sehingga Return on Equity (ROE) dan Return on Equity (ROE) and Return on Assets (ROA) recorded at 5.49% and
Assets (ROA) masing-masing tercatat sebesar 5,49% dan 4,31%, 4.31%, respectively, reflecting a moderation compared to the
mengalami penyesuaian dibandingkan tahun sebelumnya. previous year. Nevertheless, the Company’s capital structure
Meskipun demikian, struktur permodalan Perseroan tetap remained solid, as evidenced by total equity of Rp1.218 trillion,
terjaga dengan baik, tercermin dari posisi ekuitas yang tercatat increasing by 0.23% from Rp1.215 trillion at the end of 2024,
sebesar Rp1,218 triliun, meningkat 0,23% dibandingkan posisi thereby continuing to support sustainable business operations.
akhir 2024 sebesar Rp1,215 triliun, sehingga tetap mendukung
keberlanjutan kegiatan usaha secara optimal.
Direksi memandang bahwa kinerja Perseroan sepanjang tahun The Board of Directors views the Company’s 2025 performance
2025 mencerminkan fase konsolidasi di tengah tekanan industri as reflective of a consolidation phase amid ongoing industry
yang masih berlangsung, di mana moderasi pertumbuhan dan pressures, where moderated growth and profitability represent
profitabilitas merupakan bagian dari penyesuaian strategis a strategic adjustment to preserve asset quality, operational
untuk menjaga kualitas aset, stabilitas operasional, serta stability, and capital strength. Although not all targets
kekuatan permodalan. Meskipun belum seluruh target dapat were fully achieved, the Board believes that the Company’s
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan dicapai, Direksi menilai bahwa fundamental bisnis Perseroan underlying fundamentals remain sound. Going forward, the tetap terjaga dengan baik. Ke depan, Direksi berkomitmen Board is committed to continuously refining its strategy untuk terus melakukan evaluasi dan penyempurnaan strategi through strengthened risk management discipline, enhanced secara berkelanjutan, termasuk melalui penguatan disiplin operational efficiency, and optimized funding structures, pengelolaan risiko, peningkatan efisiensi operasional, serta enabling the Company to drive healthier and more sustainable optimalisasi struktur pendanaan, sehingga Perseroan dapat growth in the periods ahead. kembali mendorong pertumbuhan yang lebih sehat dan berkelanjutan pada periode mendatang. Prospek Bisnis Tahun 2026 Business Outlook for 2026 Pertumbuhan ekonomi Indonesia diproyeksikan berada Indonesia’s economic growth is projected to range between pada kisaran 5,2%–5,4% (YoY), didukung oleh konsumsi 5.2%-5.4% (YoY), supported by stable domestic consumption, domestik yang stabil, peningkatan aktivitas investasi, serta strengthening investment activity, and the continuity of fiscal kesinambungan kebijakan fiskal dan moneter. Di sisi lain, Bank and monetary policies. At the same time, Bank Indonesia has Indonesia juga memberikan sinyal bahwa stabilitas suku bunga signaled that the benchmark interest rate will remain stable at acuan akan tetap terjaga pada level 4,75%. around 4.75%. Sejalan dengan kondisi tersebut, industri perusahaan In line with these conditions, the financing industry is pembiayaan diproyeksikan tetap mencatatkan pertumbuhan projected to continue recording moderate growth in the range yang moderat pada kisaran 6%–8% (YoY) pada tahun 2026. of 6%-8% (YoY) in 2026. This outlook reflects that expansion Arah pertumbuhan ini mencerminkan bahwa peluang ekspansi opportunities remain available, albeit within an increasingly masih terbuka, meskipun dengan karakteristik industri yang selective environment, particularly in maintaining asset quality, semakin selektif, khususnya dalam menjaga kualitas aset, managing credit risk, and strengthening funding structures. mengelola risiko kredit, serta memperkuat struktur pendanaan. The Board believes that this industry outlook presents a Direksi memandang bahwa prospek pertumbuhan industri positive opportunity for the Company to pursue measured tersebut memberikan ruang yang positif bagi Perseroan untuk and disciplined expansion. Furthermore, regulatory initiatives mengoptimalkan peluang ekspansi secara terukur. Selain itu, encouraging a greater share of productive financing, along with dorongan regulator terhadap peningkatan porsi pembiayaan the implementation of sustainable finance principles, are seen produktif serta implementasi prinsip keuangan berkelanjutan as key opportunities to broaden the Company’s business base dipandang sebagai peluang untuk memperluas basis bisnis dan and enhance portfolio quality over the long-term. meningkatkan kualitas portofolio dalam jangka panjang. Dengan landasan prospek tersebut, Direksi memandang Building on this outlook, the Board views 2026 as a bahwa tahun 2026 akan menjadi fase lanjutan bagi Perseroan continuation phase for the Company to achieve sustainable untuk meraih pertumbuhan berkelanjutan. Oleh karena itu, growth. Accordingly, the Company’s focus will extend beyond fokus Perseroan tidak hanya tertuju pada peningkatan volume volume expansion toward ensuring the quality of growth, by pembiayaan, tetapi juga pada kualitas pertumbuhan melalui maintaining a balanced approach between expansion and keseimbangan antara ekspansi dan pengelolaan risiko yang disciplined risk management. In this regard, the Company has disiplin. Sejalan dengan itu, Perseroan telah menetapkan established a selective growth strategy by directing financing strategi pertumbuhan yang selektif dengan mengarahkan toward segments with more measurable risk profiles and pembiayaan pada segmen dengan profil risiko yang lebih positive prospects. This strategy will be supported by portfolio terukur dan memiliki prospek positif. Strategi ini akan didukung diversification, strengthened due diligence processes for oleh diversifikasi portofolio pembiayaan, penguatan proses prospective customers, and enhanced portfolio monitoring to due diligence calon nasabah, serta peningkatan aktivitas ensure asset quality is maintained alongside expansion. pemantauan portofolio agar kualitas aset tetap terjaga seiring dengan ekspansi yang dilakukan. Kemudian terkait pendanaan, Perseroan akan melanjutkan From a funding perspective, the Company will continue to strategi penguatan struktur likuiditas melalui diversifikasi strengthen its liquidity structure through diversification of sumber pendanaan dan pengelolaan liabilitas yang lebih funding sources and more structured liability management, terencana, termasuk penyesuaian profil jatuh tempo utang agar including aligning debt maturity profiles with asset selaras dengan profil aset serta optimalisasi kerja sama dengan characteristics and optimizing partnerships with financial lembaga keuangan. Langkah ini ditujukan untuk mendukung institutions. These initiatives are aimed at supporting business kebutuhan ekspansi tanpa mengorbankan stabilitas keuangan. expansion while preserving financial stability. In parallel, Sejalan dengan itu, Perseroan juga akan meningkatkan the Company will enhance operational efficiency through efisiensi operasional melalui penyempurnaan proses bisnis dan continuous business process improvements and disciplined 38
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pengendalian biaya secara berkelanjutan. Upaya ini diharapkan cost management, which are expected to support margin
dapat mendorong perbaikan margin usaha serta memperkuat improvement and strengthen resilience amid a competitive
daya tahan Perseroan dalam menghadapi dinamika industri industry landscape.
yang kompetitif.
Sebagai bagian dari inisiatif penguatan fundamental bisnis, As part of its efforts to reinforce business fundamentals, the
Perseroan akan tetap menempatkan pengembangan SDM Company will continue to prioritize human capital development
sebagai prioritas strategis untuk memastikan kesiapan to ensure organizational readiness in executing its strategies
organisasi dalam mengeksekusi strategi secara optimal. effectively. In addition, ongoing enhancements to information
Di samping itu, penyempurnaan sistem teknologi informasi technology systems will be pursued to support more integrated,
juga akan dilanjutkan guna mendukung proses bisnis yang efficient, and data-driven business processes, thereby
lebih terintegrasi, efisien, dan berbasis data sehingga improving decision-making quality and risk management
dapat meningkatkan kualitas pengambilan keputusan serta capabilities.
pengendalian risiko.
Dengan mengimplementasikan strategi bisnis yang terarah dan Through the disciplined execution of its strategic priorities,
disiplin, Direksi meyakini bahwa Perseroan berada pada posisi the Board of Directors is confident that the Company is well-
yang solid untuk mencapai target kinerja tahun 2026 secara positioned to achieve its 2026 performance targets. A continued
optimal. Fokus untuk meraih pertumbuhan yang berkualitas, focus on quality growth, strengthened risk management,
penguatan manajemen risiko, serta peningkatan efisiensi and improved efficiency will remain central to maintaining a
akan terus menjadi prioritas utama Perseroan dalam menjaga balance between expansion and financial resilience. Through
keseimbangan antara ekspansi dan ketahanan keuangan. these efforts, the Company is committed to enhancing
Melalui langkah-langkah tersebut, Perseroan berkomitmen competitiveness, delivering sustainable performance, and
untuk memperkuat daya saing, meningkatkan kinerja secara creating greater long-term value for all stakeholders.
berkelanjutan, serta menciptakan nilai tambah yang lebih
besar bagi seluruh pemangku kepentingan.
Komitmen terhadap Penerapan Prinsip-Prinsip Commitment to Good Corporate Governance as a
Tata Kelola Perusahaan yang Baik Sebagai Pilar Foundation for Sustainable Business
Keberlanjutan Bisnis
Pencapaian kinerja Perseroan merupakan hasil dari komitmen The Company’s performance achievements are the result
kuat Direksi dan seluruh karyawan Perseroan dalam of the strong commitment of the Board of Directors and all
menempatkan prinsip-prinsip Tata Kelola Perusahaan yang employees in upholding the principles of Good Corporate
Baik sebagai fondasi utama dalam menjalankan kegiatan Governance as the main foundation of its business operations.
bisnis dan usahanya. Direksi memandang bahwa penerapan The Board believes that the consistent implementation of
GCG yang konsisten menjadi kunci dalam membangun praktik GCG is essential in fostering integrity, transparency, and
bisnis yang berintegritas, transparan, dan akuntabel, sekaligus accountability, while reinforcing the Company’s long-term
memperkuat keberlanjutan usaha dalam jangka panjang. business sustainability.
Dalam rangka memperkuat implementasi tersebut, Direksi To strengthen its implementation, the Board places the
menempatkan fungsi kepatuhan sebagai salah satu pilar utama compliance function as a key pillar in managing the business.
dalam pengelolaan usaha. Fungsi ini berperan penting dalam This function plays a critical role in ensuring that all Company
memastikan bahwa setiap aktivitas Perseroan senantiasa activities remain aligned with applicable regulations and
selaras dengan ketentuan yang berlaku dan prinsip kehati- prudential principles. Continuous enhancement of the
hatian. Penguatan fungsi kepatuhan dilakukan secara compliance function is carried out through the refinement
berkelanjutan melalui penyempurnaan kebijakan dan prosedur of internal policies and procedures, strengthening oversight
internal, peningkatan efektivitas pengawasan, serta integrasi effectiveness, and embedding compliance considerations into
aspek kepatuhan dalam setiap proses pengambilan keputusan. every decision-making process.
Selain itu, Direksi juga memastikan bahwa proses tata kelola telah Furthermore, the Board ensures that governance processes
berjalan secara efektif, didukung oleh struktur organisasi serta operate effectively, supported by an adequate organizational
infrastruktur GCG yang memadai sehingga mampu menciptakan structure and GCG infrastructure, enabling optimal checks
mekanisme check and balances antar-organ Perseroan secara and balances among the Company’s governing bodies. This
optimal. Efektivitas tersebut juga tercermin dari terbentuknya effectiveness is also reflected in the establishment of a
budaya kepatuhan dan integritas yang terinternalisasi di seluruh strong culture of compliance and integrity across all levels
lini organisasi sebagaimana ditunjukkan dengan tidak adanya of the organization, as evidenced by the absence of reported
laporan pelanggaran maupun indikasi fraud melalui Whistleblowing violations or indications of fraud through the Whistleblowing
System (WBS) sepanjang tahun 2025. System (WBS) throughout 2025.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Sejalan dengan inisiatif penguatan GCG, Direksi menegaskan In line with strengthening GCG practices, the Board affirms bahwa Perseroan telah menerapkan sistem manajemen risiko that the Company has implemented a robust risk management dan pengendalian internal yang memadai dengan mengacu and internal control system based on the three lines of defence pada prinsip three lines of defence. Dalam implementasinya, principle. In its implementation, business units as the first unit bisnis sebagai lini pertama bertindak sebagai pemilik line act as risk owners in daily operations, supported by risk risiko dalam aktivitas operasional sehari-hari, didukung oleh management and compliance functions as the second line fungsi manajemen risiko dan kepatuhan sebagai lini kedua in formulating policies and overseeing their implementation. dalam perumusan kebijakan serta pengawasan penerapannya. Meanwhile, the internal audit function as the third line provides Sementara itu, fungsi audit internal sebagai lini ketiga independent assurance on the effectiveness of internal menjalankan peran independen dalam memberikan assurance controls and overall risk management. atas efektivitas pengendalian internal dan pengelolaan risiko secara menyeluruh. Direksi memandang bahwa penerapan sistem manajemen The Board believes that the consistent application of risk risiko secara konsisten turut memperkuat kemampuan management practices has strengthened the Company’s ability Perseroan dalam memitigasi risiko sejak dini, menjaga stabilitas to proactively mitigate risks, maintain operational stability, and operasional, serta mempertahankan kualitas aset di tengah preserve asset quality amid industry dynamics. In this regard, dinamika industri. Sejalan dengan hal tersebut, penguatan the Company continues to enhance customer data protection perlindungan data nasabah terus dilakukan sebagai bagian as part of operational risk and compliance management dari manajemen risiko operasional dan kepatuhan melalui through the implementation of information security policies, penerapan kebijakan keamanan informasi, pengendalian akses system access controls, and employee awareness programs. sistem, serta peningkatan kesadaran karyawan guna menjaga These efforts are aimed at maintaining customer trust while kepercayaan nasabah sekaligus memastikan kepatuhan ensuring compliance with applicable regulations. terhadap ketentuan yang berlaku. Direksi memandang bahwa penerapan GCG yang konsisten, The Board of Directors believes that the consistent didukung oleh sistem manajemen risiko yang kokoh, implementation of GCG, supported by a robust risk pelaksanaan fungsi kepatuhan yang efektif, serta implementasi management framework, effective compliance functions, and APU PPT, telah menjadi fondasi penting dalam menjaga the implementation of Anti-Money Laundering and Counter- kualitas pengelolaan usaha sekaligus memastikan kepatuhan Terrorism Financing (AML/CTF) measures, has become a terhadap ketentuan peraturan perundang-undangan yang critical foundation in ensuring sound business management berlaku. Ke depan, Direksi berkomitmen untuk terus and regulatory compliance. Going forward, the Board remains memperkuat kualitas penerapan GCG melalui penyempurnaan committed to continuously enhancing the quality of GCG berkelanjutan sejalan dengan dinamika industri dan ekspektasi implementation through ongoing improvements in line with pemangku kepentingan yang terus berkembang. Upaya ini evolving industry dynamics and stakeholder expectations. diharapkan tidak hanya menjaga keberlanjutan usaha, tetapi These efforts are expected not only to sustain the Company’s juga memperkuat kepercayaan pemangku kepentingan serta long-term viability but also to strengthen stakeholder trust and mendukung penciptaan nilai jangka panjang bagi Perseroan. create lasting value for the Company. Komitmen Perseroan Terhadap Penerapan Commitment to Sustainable Finance Keuangan Berkelanjutan Implementation Perseroan berkomitmen untuk mengintegrasikan prinsip The Company is committed to integrating Sustainable Finance Keuangan Berkelanjutan ke dalam strategi bisnis, kebijakan, dan principles into its business strategy, policies, and operational kegiatan operasional sebagai bagian dari upaya menciptakan activities as part of its efforts to create balanced and long-term nilai jangka panjang yang seimbang bagi pemegang saham, value for shareholders, customers, employees, communities, pelanggan, karyawan, masyarakat, dan seluruh pemangku and all stakeholders. This commitment also reflects the kepentingan. Komitmen tersebut juga merupakan wujud Company’s compliance with POJK No. 51/POJK.03/2017 kepatuhan Perseroan terhadap POJK No. 51/POJK.03/2017 concerning the Implementation of Sustainable Finance for tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Financial Services Institutions, Issuers, and Public Companies. Jasa Keuangan, Emiten, dan Perusahaan Publik. Sebagai bentuk implementasi yang terencana dan terukur, As part of a structured and measurable approach, the Company Perseroan telah menyusun dan menjalankan RAKB Tahun has developed and implemented its 2025 Sustainable Finance 2025 yang memuat sasaran, program, dan target yang jelas. Action Plan, which outlines clear objectives, programs, and Pelaksanaan RAKB tersebut juga dilaporkan kepada OJK beserta targets. The implementation of the Sustainable Finance Action capaian realisasinya. Melalui RAKB, Perseroan memperkuat Plan is also regularly reported to the Financial Services Authority internalisasi prinsip Lingkungan, Sosial, dan Tata Kelola (LST) (OJK), including progress and achievement outcomes. Through 40
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Annual Report 2025 Sustainability Report Laporan Manajemen Management Report
di seluruh lini organisasi, sekaligus mendorong peningkatan the Sustainable Finance Action Plan, the Company continues
pemahaman pelanggan dan pemangku kepentingan terhadap to strengthen the internalization of Environmental, Social, and
praktik pembiayaan yang bertanggung jawab. Governance (ESG) principles across all levels of the organization,
while also promoting greater awareness among customers and
stakeholders regarding responsible financing practices.
Dalam menjalankan kegiatan pembiayaan, Perseroan secara In its financing activities, the Company consistently
konsisten menerapkan aspek LST ke dalam proses analisis incorporates ESG considerations into its analysis and decision-
dan pengambilan keputusan melalui penerapan due diligence making processes through comprehensive due diligence on
yang komprehensif terhadap calon nasabah untuk memastikan prospective customers. This approach ensures that financing
bahwa pembiayaan yang disalurkan selaras dengan prinsip disbursements align with sustainability principles while
keberlanjutan, sekaligus menjaga kualitas aset dan profil risiko maintaining asset quality and the Company’s risk profile. In
Perseroan. Di samping itu, Perseroan juga terus mengembangkan addition, the Company continues to expand its sustainable
portofolio pembiayaan hijau, termasuk pembiayaan kendaraan financing portfolio, including environmentally friendly vehicle
ramah lingkungan sebagai kontribusi nyata dalam mendukung financing, as a tangible contribution to supporting the transition
transisi menuju ekonomi rendah karbon. toward a low-carbon economy.
Sejalan dengan implementasi tersebut, kinerja pembiayaan In line with these efforts, the Company’s sustainable financing
berkelanjutan Perseroan menunjukkan tren positif. Sampai performance demonstrated a positive trend. As of December
dengan 31 Desember 2025, nilai portofolio pembiayaan 31, 2025, the sustainable financing portfolio reached
berkelanjutan Perseroan tercatat sebesar Rp80,586 miliar Rp80.586 billion, contributing 7.76% to the Company’s total
atau berkontribusi 7,76% terhadap total portofolio pembiayaan financing portfolio. Meanwhile, new financing realization
secara keseluruhan. Adapun realisasi pembiayaan baru pada within the sustainable segment achieved 89.54% of the 2025
segmen berkelanjutan juga menunjukkan capaian yang solid, Sustainable Finance Action Plan target. The majority of this
yaitu sebesar 89,54% dari target RAKB Tahun 2025. Penyaluran financing was directed toward environmentally friendly vehicle
pembiayaan tersebut didominasi oleh sektor kendaraan ramah sectors, reflecting the Company’s active role in supporting a
lingkungan yang mencerminkan peran aktif Perseroan dalam sustainable low-carbon transition.
mendukung transisi menuju ekonomi rendah karbon yang
berkelanjutan.
Selain fokus memperkuat portofolio pembiayaan berkelanjutan, Beyond portfolio development, the Company also places
Perseroan juga menempatkan literasi dan inklusi keuangan strong emphasis on financial literacy and inclusion as integral
sebagai bagian penting dari implementasi Keuangan components of its Sustainable Finance implementation.
Berkelanjutan. Sepanjang tahun 2025, Perseroan secara Throughout 2025, the Company actively conducted educational
aktif melaksanakan program edukasi kepada masyarakat programs for the public and customers through both in-person
dan pelanggan, baik melalui kegiatan tatap muka maupun engagements and digital communication channels, with a total
berbagai kanal komunikasi digital, dengan total 4 kegiatan of four initiatives reaching 281 participants.
yang menjangkau 281 peserta.
Pada pilar sosial, Perseroan secara konsisten menjalankan On the social pillar, the Company consistently implemented
program Tanggung Jawab Sosial Perusahaan (Corporate Corporate Social Responsibility (CSR) programs aligned with
Social Responsibility/”CSR”) yang selaras dengan Tujuan the Sustainable Development Goals (SDGs). In 2025, the
Pembangunan Berkelanjutan (TPB). Sepanjang tahun 2025, Company allocated Rp134 million for CSR initiatives across
Perseroan merealisasikan anggaran CSR sebesar Rp134 juta healthcare, environmental, and community empowerment
untuk berbagai kegiatan di bidang kesehatan, lingkungan, sectors, benefiting approximately 398 individuals. The
dan pemberdayaan masyarakat, dengan jumlah penerima Company also remains committed to safeguarding employee
manfaat mencapai kurang lebih 398 orang. Perseroan well-being by fostering a safe, healthy, and conducive working
juga berkomitmen menjaga kesejahteraan karyawan serta environment as part of its operational sustainability.
menyediakan lingkungan kerja yang aman, sehat, dan kondusif
sebagai bagian dari keberlanjutan operasional.
Di sisi lain, Perseroan secara aktif mengambil peran dalam In parallel, the Company actively contributes to environmental
menjaga kelestarian lingkungan melalui peningkatan efisiensi preservation through improved resource efficiency, including
penggunaan sumber daya, antara lain melalui penghematan energy and fuel conservation, the implementation of paperless
energi listrik dan bahan bakar, penerapan paperless di initiatives, and participation in environmental sustainability
lingkungan kerja, ataupun berpartisipasi dalam berbagai programs. These initiatives reflect the Company’s support for
kegiatan pelestarian lingkungan hidup. Inisiatif tersebut the national net zero emission targets, while also demonstrating
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
merupakan wujud dukungan Perseroan terhadap pencapaian its commitment to minimizing the environmental footprint of
target net zero emission nasional, sekaligus mencerminkan its operations.
komitmen untuk meminimalkan jejak lingkungan dari seluruh
aktivitas operasional.
Direksi meyakini bahwa keberlanjutan bukan sekadar The Board of Directors believes that sustainability is not merely
kewajiban, melainkan fondasi utama dalam menciptakan an obligation, but a fundamental pillar in creating long-term
nilai jangka panjang bagi Perseroan dan seluruh pemangku value for the Company and its stakeholders. Accordingly, the
kepentingan. Oleh karena itu, Direksi akan terus memperkuat Board remains committed to strengthening the integration
integrasi prinsip keberlanjutan ke dalam strategi bisnis dan of sustainability principles into business strategies and
operasional, dengan mengedepankan keseimbangan antara operations, with a balanced focus on economic performance,
kinerja ekonomi, tanggung jawab sosial, dan pelestarian social responsibility, and environmental stewardship. Going
lingkungan. Ke depan, Direksi berkomitmen untuk secara forward, the Board of Directors is committed to consistently
konsisten meningkatkan kualitas penerapan keuangan enhance the quality of its sustainable finance implementation,
berkelanjutan, memperkuat tata kelola yang prudent, reinforce prudent governance practices, and foster innovation
serta mendorong inovasi yang adaptif terhadap dinamika that is adaptive to evolving dynamics. With the support of
perubahan. Dengan dukungan seluruh pemangku kepentingan, all stakeholders, the Board of Directors is confident that
Direksi optimistis Perseroan akan mampu mempertahankan the Company will sustain its growth while contributing
pertumbuhan yang berkelanjutan, sekaligus memberikan meaningfully to inclusive and environmentally responsible
kontribusi nyata terhadap pembangunan ekonomi yang inklusif economic development.
dan berwawasan lingkungan.
Penilaian terhadap Kinerja Komite-Komite di Bawah Assessment of the Performance of Committees
Direksi Under the Board of Directors
Dalam menjalankan tanggung jawab pengurusan dan In carrying out its management and operational responsibilities,
pengelolaan, Direksi didukung oleh komite-komite yang the Board of Directors is supported by several committees
berperan dalam meningkatkan efektivitas pengambilan that play a vital role in enhancing the effectiveness of
keputusan strategis, antara lain Komite Manajemen Risiko, strategic decision-making, including the Risk Management
Komite Pengarah Teknologi Informasi, Komite Produk dan Committee, Information Technology Steering Committee,
Pengembangan Kegiatan Usaha Syariah, serta Komite Sharia Product and Business Development Committee, and
Keuangan Berkelanjutan. Masing-masing komite menjalankan Sustainable Finance Committee. Each committee performs its
fungsi dan perannya dengan berpedoman pada piagam komite duties and responsibilities in accordance with its charter and
dan tata tertib kerja yang telah ditetapkan guna memastikan established governance framework, ensuring that all activities
pelaksanaan tugas berlangsung secara terarah, konsisten, dan are conducted in a structured, consistent, and accountable
akuntabel. manner.
Sepanjang tahun 2025, Direksi menilai komite-komite Throughout 2025, the Board of Directors assessed that the
di bawah Direksi telah menjalankan peran dan tanggung committees under its supervision performed their roles and
jawabnya secara efektif serta memberikan kontribusi responsibilities effectively and made significant contributions
signifikan dalam mendukung pengelolaan Perseroan. Hal ini to the overall management of the Company. This is reflected
tercermin dari partisipasi aktif dalam penyusunan rekomendasi in their active participation in providing constructive
yang konstruktif, pembahasan yang komprehensif atas isu- recommendations, conducting comprehensive discussions
isu strategis, serta pemenuhan standar kompetensi anggota. on strategic matters, and maintaining the required level of
Kinerja tersebut diperkuat dengan konsistensi dalam competency among committee members. Their performance
menindaklanjuti setiap keputusan dan rekomendasi, sehingga is further demonstrated by the consistent follow-through on
mendukung proses pengambilan keputusan Direksi yang lebih decisions and recommendations, thereby supporting more
tepat dan akuntabel. informed and accountable decision-making by the Board of
Directors.
Perubahan Komposisi Anggota Direksi Changes in the Composition of the Board of
Directors
Sepanjang tahun 2025, Perseroan mencatat perubahan Throughout 2025, the Company recorded changes in the
komposisi Direksi, sehubungan dengan pemberhentian composition of its Board of Directors, in relation to the
dan pengangkatan anggota Direksi. Penjelasan lebih lanjut dismissal and appointment of Board of Directors’ members.
mengenai perubahan ini terangkum pada Bab Profil Perusahaan. Further details regarding these changes are presented in the
Company Profile section.
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Apresiasi Appreciation
Direksi menyampaikan terima kasih atas kepercayaan yang The Board of Directors extends its sincere appreciation to
senantiasa diberikan oleh para Pemegang Saham dalam the Shareholders for their continued trust and confidence in
mendukung keberlangsungan dan pengembangan kegiatan supporting the sustainability and growth of the Company’s
usaha Perseroan. Kepercayaan tersebut menjadi landasan business. This trust serves as a vital foundation for the Board
penting bagi Direksi dalam menjalankan mandat pengelolaan of Directors in carrying out its mandate with professionalism,
Perseroan secara profesional, prudent, dan berorientasi pada prudence, and a strong focus on long-term value creation.
penciptaan nilai jangka panjang.
Direksi juga menyampaikan apresiasi kepada Dewan Komisaris The Board of Directors also conveys its appreciation to the
atas pengawasan yang efektif, serta arahan dan masukan Board of Commissioners for their effective oversight, as well
strategis yang konstruktif. Dukungan tersebut menjadi faktor as for their constructive guidance and strategic insights. Such
penting dalam menjaga keselarasan langkah Perseroan dengan support has been instrumental in ensuring the Company’s
target usaha yang telah ditetapkan, sekaligus memastikan alignment with its business objectives while consistently
penerapan tata kelola yang baik secara konsisten. upholding good corporate governance implementation.
Penghargaan yang setinggi-tingginya kami sampaikan kepada Our highest appreciation is extended to the management
seluruh jajaran manajemen dan karyawan atas dedikasi, and all employees for their dedication, commitment, and
komitmen, dan sinergi yang terjalin sepanjang tahun buku strong collaboration throughout the 2025 financial year. Amid
2025. Di tengah dinamika dan tantangan industri, kontribusi industry challenges and evolving dynamics, the collective
seluruh insan Perseroan menjadi kunci dalam menjaga kinerja contribution of all personnel has been key to maintaining solid
yang solid dan berdaya saing. and competitive performance.
Direksi juga mengucapkan terima kasih kepada seluruh The Board of Directors would also like to express its gratitude
pemangku kepentingan, termasuk regulator, pelanggan, mitra to all stakeholders, including regulators, customers, business
bisnis, serta seluruh pihak yang telah memberikan dukungan partners, and all parties who have continuously supported
dan kepercayaan kepada Perseroan. Kolaborasi yang erat and placed their trust in the Company. Close collaboration
dengan seluruh pemangku kepentingan telah memperkuat with stakeholders has strengthened the Company’s efforts
upaya Perseroan dalam mengoptimalkan kinerja serta to optimize performance and continuously implement Good
mengimplementasikan prinsip Tata Kelola Perusahaan yang Corporate Governance principles.
Baik secara berkelanjutan.
Dengan fondasi yang telah dibangun bersama, Direksi With the solid foundation that has been built together, the
optimistis Perseroan akan terus melangkah maju, memperkuat Board of Directors remains optimistic that the Company will
posisi di industri pembiayaan, serta menciptakan nilai yang continue to move forward, strengthen its position within
berkelanjutan bagi seluruh pemangku kepentingan di masa the financing industry, and deliver sustainable value for all
mendatang. stakeholders in the years ahead.
Atas nama Direksi,
On behalf of Board of Directors
Cho Jaeseong
Presiden Direktur
President Director
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan 03 Perseroan terus memperkuat posisinya sebagai perusahaan pembiayaan terkemuka di Indonesia yang memiliki jaringan operasional luas tersebar di berbagai kota besar. Sepanjang tahun 2025, Perseroan menghadirkan layanan pembiayaan yang beragam dan inklusif, didukung oleh 101 karyawan yang kompeten dan berintegritas sebagai penggerak utama operasional. The Company continues to strengthen its position as a leading financing company in Indonesia, boasting an extensive operational network across major cities. Throughout 2025, the Company provided diverse and inclusive financing services, supported by 101 competent and highly integrated employees as the key drivers of its operations. 44
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Profil
Perusahaan
Company Profile
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Informasi Perseroan
Nama Perusahaan
Company Name
PT KDB Tifa Finance Tbk
Tanggal Pendirian 14 Juni 1989
Date of Establishment June 14, 1989
Dasar Hukum Pendirian Akta Pendirian No. 42 tanggal 14 Juni 1989 dibuat di hadapan
Legal Basis of Establishment Esther Daniar Iskandar, Sarjana Hukum, Notaris di Jakarta, dan telah
mendapatkan pengesahan dari Menteri Kehakiman Republik Indonesia
No. C2-6585.HT.01.01-TH.89 tanggal 25 Juli 1989.
Deed of Establishment No. 42 dated June 14, 1989, drawn up before
Esther Daniar Iskandar, Bachelor of Law, Notary in Jakarta, and ratified
by the Minister of Justice of the Republic of Indonesia No. C2- 6585.
HT.01.01-TH.89 dated July 25, 1989.
Bidang Usaha
Pembiayaan Investasi melalui Sewa Pembiayaan
Line of Business
dengan Hak Opsi
Investment Financing through Finance Lease with Option Rights
Pembiayaan Modal Kerja
Working Capital Financing
Pembiayaan Multiguna
Multipurpose Financing
Kegiatan Berbasis Fee
Fee-Based Activities
Pembiayaan Syariah
Sharia Financing
Modal Dasar Rp400.000.000.000 yang terdiri dari 4.000.000.000 saham
Authorized Capital Rp400,000,000,000 consisting of 4,000,000,000 shares
Modal Ditempatkan dan Rp355.221.300.000 atau sebanyak 3.552.213.000 saham
Disetor Penuh Rp355,221,300,000 or 3,552,213,000 shares
Issued and Fully Paid-up Capital
Komposisi Pemegang Saham 7,50% | Masyarakat | Public
Shareholders Composition
77,50% | Korea Development Bank 15,00% | PT Dwi Satrya Utama
Tanggal Pencatatan Saham 8 Juli 2011
Stock Listing Date July 8, 2011
Corporate Information
Kode Saham
Ticker Code
TIFA
Alamat Kantor Pusat Pacific Century Place Lantai 41| 41st Floor,
Head Office Address SCBD Lot 10 Jl. Jenderal Sudirman Kaveling 52-53
Jakarta Selatan | South Jakarta, Indonesia (12190)
Telepon | Telephone: (+62 21) 50941140
Situs Web www.kdbtifa.co.id
Website
Sekretaris Perusahaan Dwi Indriyanie
Corporate Secretary corporate.secretary@kdbtifa.co.id
Media Sosial LinkedIn : PT KDB Tifa Finance Tbk
Social Media Instagram : @kdbtifafinance
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Skala Usaha
Business Scale
Skala Usaha Satuan
2025 2024 2023
Business Scale Unit
Total Aset dalam jutaan Rp 2.040.691 2.057.954 1.801.377
Total Assets in millions of Rp
Total Liabilitas dalam jutaan Rp 822.334 842.442 651.585
Total Liabilities in millions of Rp
Jumlah Ekuitas dalam jutaan Rp 1.218.357 1.215.512 1.149.792
Total Equity in millions of Rp
Jumlah Karyawan orang 101 99 97
Total Employees persons
Demografi Karyawan Informasi terkait hal ini diuraikan pada Bab Profil Perusahaan, Subbab Demografi Karyawan
Employee Demographics Detailed information is presented in the Company Profile Chapter, Employee Demographics Subchapter
Komposisi Kepemilikan Saham Informasi terkait hal ini diuraikan pada Bab Profil Perusahaan, Subbab Komposisi Pemegang Saham
Shareholding Composition Detailed information is presented in the Company Profile Chapter, Shareholder Composition Subchapter
Wilayah Operasional Informasi terkait hal ini diuraikan pada Bab Profil Perusahaan, Subbab Wilayah Operasional
Operational Areas Detailed information is presented in the Company Profile Chapter, Operational Areas Subchapter
Perubahan Perseroan yang Bersifat
Signifikan
Significant Changes in the Company
Sepanjang tahun 2025, Perseroan tidak mengalami Throughout 2025, the Company did not experience
perubahan signifikan yang mempengaruhi struktur organisasi significant changes that affect its organizational structure or
maupun operasional usaha. Selain itu tidak terdapat business operations. In addition, there were no mergers or
kegiatan penggabungan (merger) atau pelepasan (divestasi) divestment activities, closures or opening of branch offices,
perusahaan, penutupan maupun pembukaan kantor cabang, or establishment of new business units. By these conditions,
atau pembentukan unit usaha baru. Dengan kondisi tersebut, the Company's operations continued to run stably and
operasional Perseroan tetap berjalan secara stabil dan continuously.
berkesinambungan.
Pemindahan alamat kantor pusat Perseroan ke Pacific Century The change of the Company's head office address to Pacific
Place Lantai 41, SCBD Lot 10, Jl. Jenderal Sudirman Kaveling Century Place 41st Floor, SCBD Lot 10, Jl. Jenderal Sudirman
52-53, Jakarta Selatan 12190 terjadi setelah periode Laporan Kaveling 52-53, Jakarta Selatan 12190 occured after the
yang efektif sejak tanggal 16 Maret 2026. Reporting period, effective from March 16, 2026.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Sekilas Perseroan Company at a Glance PT KDB Tifa Finance Tbk didirikan pada 14 Juni 1989 dengan PT KDB Tifa Finance Tbk was established on June 14, 1989 nama PT Tifa Mutual Finance Corporation atas prakarsa PT Dwi under the name PT Tifa Mutual Finance Corporation on the Satrya Utama (DSU) Group. Pendirian Perseroan dituangkan initiative of PT Dwi Satrya Utama (DSU) Group. The Company's dalam Akta No. 42 tanggal 14 Juni 1989 yang dibuat di establishment was stated in Deed No. 42 dated June 14, hadapan Notaris Esther Daniar Iskandar, S.H., di Jakarta, dan 1989, drawn up before Notary Esther Daniar Iskandar, S.H., in telah memperoleh pengesahan dari Menteri Hukum dan Hak Jakarta, and ratified by the Minister of Law and Human Rights Asasi Manusia Republik Indonesia pada 25 Juli 1989. of the Republic of Indonesia on July 25, 1989. Dalam perjalanannya, Perseroan terus mencatatkan berbagai In its journey, the Company continues to record various tonggak penting yang memperkuat posisi dan daya saingnya. important milestones that strengthen its position and Pada tahun 1996, Perseroan resmi menjadi perusahaan competitiveness. In 1996, the Company officially became a patungan (joint venture) setelah Tan Chong Credit Pte Ltd joint venture after Tan Chong Credit Pte Ltd from Singapore dari Singapura dan anak perusahaan Tan Chong Motor Group and subsidiary of Malaysia's Tan Chong Motor Group acquired dari Malaysia mengakuisisi 48% saham Perseroan. Langkah 48% of the Company's shares. This step strengthens the ini memperkokoh struktur permodalan sekaligus memperluas capital structure while expanding the Company's outreach and jangkauan dan skala usaha Perseroan. business scale. Di tengah krisis keuangan dan moneter pada periode 1997– In the midst of the financial and monetary crisis in the 1998, Perseroan tetap mampu menjaga stabilitas kinerja period of 1997-1998, the Company was still able to melalui penerapan manajemen risiko yang prudent serta maintain performance stability through applying prudent risk didukung oleh sumber daya manusia yang profesional. Sebagai management and supported by professional human resources. bagian dari restrukturisasi dan penguatan identitas bisnis, As part of the restructuring and strengthening of its business pada tahun 2000 Perseroan mengubah nama menjadi PT Tifa identity, in 2000 the Company changed its name to PT Tifa Finance. Finance. 48
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Seiring berkembangnya industri pembiayaan dan meningkatnya Along with the development of financing industry and
kebutuhan masyarakat terhadap layanan keuangan berbasis increasing need for sharia-based financial services, the
syariah, Perseroan mendirikan Unit Usaha Syariah (UUS) pada Company established the Sharia Business Unit (UUS) in 2011.
tahun 2011. Inisiatif ini menjadi wujud komitmen Perseroan This initiative is a manifestation of the Company's commitment
dalam melakukan diversifikasi layanan serta menyediakan to diversifying services and providing financing solutions in line
solusi pembiayaan yang selaras dengan prinsip syariah. with sharia principles.
Pada tahun yang sama, Perseroan melaksanakan penawaran In the same year, the Company conducted an Initial Public
umum perdana saham (Initial Public Offering/IPO) dan Offering (IPO) and listed its shares on Indonesia Stock
mencatatkan sahamnya di Bursa Efek Indonesia dengan kode Exchange with the ticker code "TIFA" on July 8, 2011. The IPO
saham “TIFA” pada 8 Juli 2011. Dana hasil IPO dimanfaatkan proceeds were used to strengthen working capital, support
untuk memperkuat modal kerja, mendukung ekspansi bisnis, business expansion, maintain smooth operations, and expand
menjaga kelancaran operasional, serta memperluas jaringan service networks in various regions of Indonesia.
layanan di berbagai wilayah Indonesia.
Tonggak penting berikutnya terjadi pada tahun 2020, ketika The next important milestone occurred in 2020, when Korea
Korea Development Bank (KDB) menjadi pemegang saham Development Bank (KDB) became the controlling shareholder
pengendali melalui pengambilalihan mayoritas saham through the acquisition of the majority of the Company's shares.
Perseroan. Kepemilikan tersebut kemudian meningkat melalui The ownership then increased through the implementation
pelaksanaan Mandatory Tender Offer (MTO). Seiring dengan of the Mandatory Tender Offer (MTO). Along with the post-
transformasi internal pasca-akuisisi, Perseroan secara resmi acquisition internal transformation, the Company officially
mengubah nama menjadi PT KDB Tifa Finance Tbk pada 9 changed its name to PT KDB Tifa Finance Tbk on September 9,
September 2020, disertai dengan penyesuaian visi, misi, dan 2020, accompanied by adjustments to the Company's vision,
nilai-nilai perusahaan agar selaras dengan strategi dan arah mission, and values to align with KDB's development strategy
pengembangan KDB. and direction.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Pada tahun 2021, Perseroan kembali memperkuat struktur In 2021, the Company strengthened its capital structure permodalannya melalui pelaksanaan Penawaran Umum further through executing Limited Public Offering (PUT) I by Terbatas (PUT) I dengan pemberian Hak Memesan Efek granting Pre-emptive Rights (HMETD). This corporate action Terlebih Dahulu (HMETD). Aksi korporasi ini secara signifikan significantly increased the Company's equity capacity and meningkatkan kapasitas ekuitas Perseroan serta memperkokoh strengthens its financial foundation to support long-term fondasi keuangan guna mendukung pertumbuhan jangka growth. panjang. Memasuki akhir tahun 2025, Perseroan terus berfokus pada Entering the end of 2025, the Company continued to focus optimalisasi portofolio pembiayaan, penguatan manajemen on optimizing its financing portfolio, strengthening risk risiko, serta peningkatan efisiensi operasional. Upaya tersebut management, and improving operational efficiency. These memungkinkan Perseroan mempertahankan pertumbuhan efforts allowed the Company to maintain stable growth while yang stabil sekaligus membangun reputasi sebagai salah satu building a reputation as one of the main players in the national pelaku utama di industri pembiayaan nasional. financing industry. Selaras dengan visi KDB, Perseroan juga menegaskan In line with KDB's vision, the Company also affirmed its komitmennya dalam menerapkan praktik keuangan commitment to implementing sustainable finance practices, by berkelanjutan, dengan mengedepankan pertumbuhan prioritizing responsible and sustainable business growth that is bisnis yang bertanggung jawab, berkesinambungan, serta oriented towards long-term value creation for all stakeholders. berorientasi pada penciptaan nilai jangka panjang bagi seluruh pemangku kepentingan. 50
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Informasi Perubahan Nama
Information on Name Changes
Tanggal Nama Setelah Alasan
Nama Awal
Penetapan Perubahan Dasar Hukum Perubahan
Previous
Date of Name After Legal Basis Reason for
Name
Establishment Change Change
14 Juni 1989 PT Tifa Mutual - Akta Pendirian No. 42 tanggal 14 Juni 1989 yang dibuat Pendirian
June 14, 1989 Finance di hadapan Notaris Esther Daniar Iskandar, Sarjana perusahaan
Corporation Hukum, di Jakarta. Akta tersebut telah memperoleh Company
pengesahan dari Menteri Hukum dan Hak Asasi Manusia establishment
Republik Indonesia melalui Surat Keputusan No. C2-
6585.HT.01.01-TH.89 tanggal 25 Juli 1989.
Deed of Establishment No. 42 dated June 14, 1989,
drawn up before Notary Esther Daniar Iskandar,
Bachelor of Laws, in Jakarta. The deed was ratified by
the Minister of Law and Human Rights of the Republic of
Indonesia through Decree No. C2-6585. HT.01.01-TH.89
dated July 25, 1989.
16 Agustus 2000 PT Tifa Mutual PT Tifa Finance Akta Pernyataan Keputusan Rapat Umum Pemegang Perubahan nama
August 16, 2000 Finance Saham No. 39 tanggal 16 Agustus 2000 yang dibuat Name change
Corporation di hadapan Adam Kasdarmadji, Sarjana Hukum,
Magister Hukum, Notaris di Jakarta. Akta tersebut
telah dilaporkan kepada Menteri Kehakiman dan Hak
Asasi Manusia melalui Surat Keputusannya No. C-6276
HT.01.04.TH.2001 tanggal 27 April 2001.
Deed of General Meeting of Shareholders’ Resolution
No. 39 dated August 16, 2000, drawn up before Adam
Kasdarmadji, Bachelor of Laws, Master of Laws, a
Notary in Jakarta. The deed was reported to the Minister
of Justice and Human Rights through Decree No. C-6276
HT.01.04.TH.2001 dated April 27, 2001.
2 Agustus 2010 PT Tifa Finance PT Tifa Finance Tbk Akta Pernyataan Keputusan Rapat Umum Pemegang Perubahan
August 2, 2010 Saham No. 1 tanggal 2 Agustus 2010 yang dibuat di status Perseroan
hadapan Fathiah Helmi, Sarjana Hukum, Notaris di menjadi
Jakarta. Akta tersebut telah memperoleh pengesahan perusahaan
dari Menteri Hukum dan Hak Asasi Manusia Republik terbuka
Indonesia melalui Surat Keputusan No. AHU-41304. Change of the
AH.01.02. Tahun 2010 tanggal 23 Agustus 2010 Company's
Deed of General Meeting of Shareholders’ Resolution status to a public
No. 1 dated August 2, 2010, drawn up before Fathiah company
Helmi, Bachelor of Laws, a Notary in Jakarta. The deed
was ratified by the Minister of Law and Human Rights of
the Republic of Indonesia through Decree No. AHU-
41304. AH.01.02. Tahun 2010 dated August 23, 2010
27 Agustus 2020 PT Tifa Finance PT KDB Tifa Akta Pernyataan Keputusan Rapat Umum Pemegang Perubahan
August 27, 2020 Tbk Finance Tbk Saham No. 192 tanggal 27 Agustus 2020 yang dibuat di nama Perseroan
hadapan Christina Dwi Utami, Sarjana Hukum, Magister sebagai hasil dari
Humaniora, Magister Kenotariatan, Notaris di Kota proses
Administrasi Jakarta Barat. Akta tersebut memperoleh pengambilalihan
pengesahan dari Menteri Hukum dan Hak Asasi Manusia saham oleh KDB.
Republik Indonesia dengan Surat Keputusan No.AHU- The change in the
AH.01.03-0384918 tanggal 10 September 2020. Company's name
Deed of General Meeting of Shareholders’ Resolution as a result of the
No. 192 dated August 27, 2020, drawn up before share acquisition
Christina Dwi Utami, Bachelor of Laws, Master process by KDB.
of Humanities, Master of Notary, a Notary in the
Administrative City of West Jakarta. The deed was
ratified by the Minister of Law and Human Rights of
the Republic of Indonesia through Decree No.AHU-
AH.01.03-0384918 dated September 10, 2020.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Jejak Langkah
Milestones
1989 2000 2006
Pendirian Perseroan dengan nama Perubahan nama Perseroan dari • Pembukaan Kantor Perwakilan
PT Tifa Mutual Finance Corporation PT Tifa Mutual Finance Corporation di Semarang;
dengan modal awal sebesar Rp5 menjadi PT Tifa Finance. • Peningkatan modal menjadi
miliar menandai langkah awal Change of the Company's name Rp102,39 miliar.
Perseroan pada industri pembiayaan from PT Tifa Mutual Finance • Opening of a Representative
di Indonesia. Corporation to PT Tifa Finance. Office in Semarang;
Established under the name PT Tifa • Capital increase to Rp102.39
Mutual Finance Corporation with billion.
initial capital of Rp5 billion, marking
the Company’s entry into the 1997
Indonesian financing industry.
Peningkatan modal menjadi 2011
Rp37,90 miliar.
Capital increase to Rp37.90 billion. • Pembentukan UUS sebagai
1991 bagian dari pengembangan
layanan keuangan berbasis
Peningkatan modal menjadi Rp9 syariah;
miliar untuk mendukung ekspansi • Awal perjalanan sebagai
bisnis yang lebih luas. 1996 perusahaan terbuka ditandai
Capital increase to Rp9 billion to dengan pencatatan saham
support wider business expansion. • Menjadi perusahaan joint “TIFA” di Bursa Efek Indonesia
venture setelah Tan Chong (BEI);
Credit Pte Ltd (TCC) dari • Perluasan jaringan operasional
Singapura dan anak perusahaan dengan membuka Kantor
Tan Chong Motor Group (TCMG) Perwakilan di Pekanbaru.
1993 Malaysia mengakuisisi 48% • Establishment of UUS as part
saham Perseroan; of the development of sharia-
Peningkatan modal lebih lanjut • Peningkatan modal menjadi based financial services;
menjadi Rp19,70 miliar. Rp28,80 miliar untuk • The beginning of its journey as
Further capital increase to Rp19.70 memperkuat struktur a public company, marked by
billion. permodalan dan memperluas the listing of "TIFA" shares on
skala bisnis. Indonesia Stock Exchange (IDX);
• Became a joint venture • Expansion of operational
company after Tan Chong Credit network by opening a
Pte Ltd (TCC) from Singapore Representative Office in
and a subsidiary of Malaysia's Pekanbaru.
Tan Chong Motor Group (TCMG)
acquired 48% of the Company's
shares;
• Capital increase to Rp28.80 2012
billion to strengthen the capital
structure and expand the Mencatatkan pencapaian baru
business scale. dengan total aset melampaui Rp1
triliun.
Recorded a new achievement with
total assets exceeding Rp1 trillion.
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2017 2018 2025
Diversifikasi kegiatan pembiayaan Penerbitan MTN IV senilai USD10 Pembagian dividen tunai untuk
melalui penyediaan fasilitas modal juta. tahun buku 2024 sebesar Rp58,98
usaha. Issuance of MTN IV amounted to miliar (net).
Diversified financing activities USD10 million. Cash dividend distribution for the
through the provision of working 2024 financial year amounted to
capital facilities. Rp58.98 billion (net).
2020
2015 KDB mengakuisisi 80,65% saham 2024
Perseroan dan terus meningkatkan
• Pembukaan Kantor Perwakilan kepemilikannya hingga 84,65% Pencatatan Total Aset menembus
di Balikpapan; melalui Mandatory Tender Offer angka Rp2 triliun.
• Penyesuaian kegiatan usaha (MTO). Menyusul aksi korporasi Total Assets were recorded to
terhadap ketentuan Peraturan ini, PT Tifa Finance Tbk mengubah exceed Rp2 trillion.
OJK. namanya menjadi PT KDB Tifa
• Opening of a Representative Finance Tbk.
Office in Balikpapan; KDB acquired 80.65% of the
• Adjustment of business Company's shares and continued
activities to the provisions of to increase its ownership to 84.65% 2023
OJK Regulations. through the Mandatory Tender Offer
(MTO). Following this corporate • Kinerja bisnis tetap tumbuh di
action, PT Tifa Finance Tbk changed tengah dinamika global maupun
its name to PT KDB Tifa Finance Tbk. nasional;
• Pendapatan meningkat dari
2014 Rp158,96 miliar menjadi
Rp173,68 miliar dan total aset
Penerbitan Medium Term Notes mengalami kenaikan menjadi
(MTN) pertama dalam denominasi 2021 Rp1,80 triliun.
USD. • Business performance
First issue of Medium Term Notes • Pemindahan operasional Kantor continued to grow amid global
(MTN) in USD. Pusat ke Equity Tower Lantai and national dynamics;
39, SCBD, Jakarta Selatan; • Revenue increased from
• Pelaksanaan Penawaran Rp158.96 billion to Rp173.68
Umum Terbatas (PUT) I dengan billion and total assets
memberikan Hak Memesan increased to Rp1.80 trillion.
2013 Efek Terlebih Dahulu (HMETD)
sehingga saldo ekuitas tercatat
Ekspansi jaringan operasional di atas Rp1 triliun.
melalui pembukaan Kantor • Moving the operation of the
Perwakilan di Makassar. Head Office to Equity Tower
Expansion of operational 39th Floor, SCBD, South
network through the opening of a Jakarta;
Representative Office in Makassar. • Conducting Limited Public
Offering (PUT) I by granting Pre-
emptive Rights, and thus, the
equity balance was recorded
above Rp1 trillion.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Visi, Misi, dan
Nilai-Nilai Perusahaan
Vision, Mission, and Corporate Values
Visi Platform Keuangan yang
Vision Membawa Indonesia ke
Masa Depan
Indonesia’s Financial Platform Leading to Bright Future
Misi Menjadi Institusi
Mission Keuangan
Terdepan untuk
Mendorong
Pertumbuhan
Berkelanjutan
Advanced Financial
Institution at
the Forefront of
Sustainable Growth
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Nilai-Nilai
Perusahaan
Corporate Values
Kami memperhatikan Kami menerima
1 suara klien.
We heed voice of clients.
6 perubahan.
We embrace change.
Kami melangkah keluar Kami berkomunikasi dan
2 dari zona nyaman menuju
perubahan yang terukur.
We step out of comfort
7 memulai.
We communicate and
initiate.
zone into calculated
changes.
Kami menemukan solusi
Kami bekerja sama 8 secara cepat.
3 dengan pihak luar untuk
menemukan cara yang
lebih baik.
We find solution on the
spot.
Kami bertanggung jawab
9
We cooperate with outside
to find better ways. penuh untuk menjadi
perusahaan yang dapat
diandalkan secara sosial.
Kami berpikir maju untuk
4 bertindak lebih maju.
We think forward to act
forward.
We take full responsibility
to become a socially
reliable company.
Kami berpikir secara
5
Kami memberikan solusi
terbaik.
We provide expert’s
10 digital.
We think digital.
solution.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Kegiatan Usaha
Business Activities
Kegiatan Usaha Sesuai Anggaran Dasar Business Activities According to the Latest
Terakhir Articles of Association
Pasal 3 Anggaran Dasar terakhir sebagaimana yang termaktub Article 3 of the latest Articles of Association as stipulated
dalam Akta Pernyataan Keputusan Rapat Umum Pemegang in the Deed of General Meeting of Shareholders Resolution
Saham No. 192 tanggal 27 Agustus 2020, menyatakan bahwa No. 192 dated August 27, 2020, states that the Company's
maksud dan tujuan Perseroan adalah menjalankan kegiatan purpose and objectives are to carry out activities in the
di bidang perusahaan pembiayaan, termasuk pembiayaan sector of financing company, including financing based on
berdasarkan prinsip syariah. Untuk mencapai tujuan tersebut, sharia principles. To achieve these objectives, the Company
Perseroan menjalankan berbagai kegiatan usaha yang carries out various business activities that support business
mendukung pengembangan bisnis secara berkelanjutan dan development in a sustainable manner and in accordance with
sesuai ketentuan OJK, yaitu sebagai berikut: OJK provisions, as follows:
A. Kegiatan Usaha Utama A. Core business Activities
Kegiatan usaha utama, meliputi: The core business activities include:
1. Pembiayaan Investasi, dilakukan dengan cara: 1. Investment Financing, carried out through:
a. Sewa pembiayaan; a. Finance lease;
b. Jual dan Sewa Balik; b. Sale and Leaseback;
c. Anjak Piutang dengan pemberian jaminan dari Penjual c. Factoring with recourse;
Piutang;
d. Anjak Piutang tanpa pemberian jaminan dari Penjual d. Factoring without recourse;
Piutang;
e. Pembelian dengan pembayaran secara angsuran; e. Installment-based purchase;
f. Pembiayaan proyek; f. Project financing;
g. Pembiayaan infrastruktur; g. Infrastructure financing;
h. Pembiayaan lain setelah terlebih dahulu mendapat h. Other financing activities subject to prior approval
persetujuan dari OJK. from OJK.
2. Pembiayaan Modal Kerja, dilakukan dengan cara: 2. Working Capital Financing carried out through:
a. Jual dan Sewa Balik; a. Sale and Leaseback;
b. Anjak Piutang dengan pemberian jaminan dari Penjual b. Factoring with recourse;
Piutang;
c. Anjak Piutang Tanpa Pemberian Jaminan dari Penjual c. Factoring Without recourse;
Piutang;
d. Fasilitas modal usaha; d. Working capital facilities;
e. Pembiayaan lain setelah terlebih dahulu mendapat e. Other financing activities subject to prior approval
persetujuan dari OJK. from OJK.
3. Pembiayaan Multiguna, dilakukan dengan cara: 3. Multipurpose Financing, carried out through:
a. Sewa Pembiayaan; a. Finance lease;
b. Pembelian dengan pembayaran secara angsuran; b. Installment-based purchase;
c. Fasilitas Dana; c. Fund Facilities;
d. Pembiayaan lain setelah terlebih dahulu mendapat d. Other financing activities subject to prior approval
persetujuan dari OJK. from OJK.
4. Sewa Operasi (Operating Lease) dan/atau kegiatan 4. Operating Lease and/or fee-based activities as long as they
berbasis imbal jasa sepanjang tidak bertentangan dengan do not conflict with the provisions of laws and regulations
ketentuan peraturan perundang-undangan di sektor jasa in the financial services sector.
keuangan.
5. Kegiatan Pembiayaan Syariah, meliputi: 5. Sharia Financing Activities, including:
• Pembiayaan jual beli dengan menggunakan akad: • Sale-based Financing using contracts such as:
a. Murabahah; a. Murabahah;
b. Salam; b. Salam;
c. Istishna; c. Istishna;
d. Akad lain dengan persetujuan dari OJK. d. Other contracts approved by OJK.
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• Pembiayaan Investasi, dilakukan dengan menggunakan • Investment Financing, carried out using the following
akad: contracts:
a. Mudharabah; a. Mudharabah;
b. Musyarakah; b. Musyarakah;
c. Mudharabah Musytarakah; c. Mudharabah Musytarakah;
d. Musyarakah Mutanaqishoh; d. Musyarakah Mutanaqishoh;
e. Akad lain dengan persetujuan dari OJK. e. Other contracts approved by OJK.
• Pembiayaan Jasa, dilakukan dengan menggunakan • Service Financing, carried out using the following
akad: contracts:
a. Ijarah; a. Ijarah;
b. Ijarah Muntahiyah Bittamlik; b. Ijarah Muntahiyah Bittamlik;
c. Hawalah atau Hawalah bil Ujrah; c. Hawalah or Hawalah bil Ujrah;
d. Wakalah atau Wakalah bil Ujrah; d. Wakalah or Wakalah bil Ujrah;
e. Kafalah atau Kafalah bil Ujrah; e. Kafalah or Kafalah bil Ujrah;
f. Ju’alah; f. Ju'alah;
g. Qardh; g. Qardh;
h. Akad lain dengan persetujuan dari OJK. h. Other contracts approved by OJK.
B. Kegiatan Usaha Penunjang B. Supporting Business Activities
Kegiatan usaha penunjang yang mendukung kegiatan Supporting business activities that support the Company's
usaha utama Perseroan yaitu: mengusahakan usaha- core business activities are: pursuing other businesses that
usaha lain yang berhubungan langsung atau tidak langsung are directly or indirectly related to the above-mentioned
dengan maksud tersebut di atas yang pelaksanaannya purposes whose implementation does not conflict with the
tidak bertentangan dengan Undang-Undang yang berlaku applicable laws in the Republic of Indonesia.
di Negara Republik Indonesia.
Kegiatan Usaha yang Dijalankan pada Business Activities Carried out in the
Tahun Buku Fiscal Year
Selama tahun buku, seluruh kegiatan usaha yang tercantum During the Fiscal Year, all business activities listed in Article 3
dalam Pasal 3 Anggaran Dasar terakhir berjalan secara normal. of the last Articles of Association ran normally. This included
Hal ini mencakup pembiayaan investasi, pembiayaan modal investment financing, working capital financing, multipurpose
kerja, pembiayaan multiguna, kegiatan berbasis fee, serta financing, fee-based activities, and all financing based on
seluruh pembiayaan berbasis prinsip syariah sesuai ketentuan sharia principles in accordance with OJK provisions.
OJK.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Produk dan/atau Jasa yang Dihasilkan Products and/or Services Produced
Dalam menjalankan kegiatan usahanya, Perseroan In carrying out its business activities, the Company presents a
menghadirkan beragam produk unggulan yang meliputi: variety of superior products which include:
01 Pembiayaan Investasi
• Sewa pembiayaan
Investment Financing
• Finance lease
• Jual dan sewa balik • Sales and leaseback
• Anjak piutang dengan pemberian jaminan dari • Factoring with recourse
penjual piutang
• Pembelian dengan pembayaran secara angsuran • Installment-based purchases
02 Pembiayaan Modal Kerja
• Jual dan sewa balik
Working Capital Financing
• Sell and leaseback
• Anjak piutang dengan pemberian jaminan dari • Factoring with recourse
penjual piutang
• Fasilitas modal usaha • Working capital facility
03 Pembiayaan Multiguna
• Sewa pembiayaan
Multipurpose Financing
• Finance lease
• Pembelian dengan pembayaran secara angsuran • Installment-based purchases
04 Sewa Operasi Operating Lease
05 Kegiatan Berbasis Fee Fee-Based Activities
06 Pembiayaan Syariah
• Ijarah Muntahiyah Bittamlik (IMBT)
Sharia Financing
• Ijarah Muntahiyah Bittamlik (IMBT)
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Wilayah Operasional
Operational Areas
Pekanbaru Balikpapan
Makassar
Jakarta
Semarang Surabaya
Kantor Pusat Kantor Cabang
Head Office Branch Office
Jakarta Surabaya
Pacific Century Place Lantai 41, SCBD Lot 10 Graha Bukopin Lantai 10 Suite 10-12
Jl. Jenderal Sudirman Kav. 52 – 53 Jl. Panglima Sudirman No. 10-12
Jakarta Selatan 12190 - Indonesia Surabaya 60271 - Indonesia
T : +62 21 5094 1140 T : +62 31 99241058, 99241183 F : +62 31 99241058
Pacific Century Place 41st Floor, SCBD Lot 10 Graha Bukopin 10th Floor Suite 10-12
Jl. Jenderal Sudirman Kav. 52 – 53 Jl. Panglima Sudirman No. 10-12
South Jakarta 12190 - Indonesia Surabaya 60271 - Indonesia
P : +62 21 5094 1140 P : +62 31 99241058, 99241183 F : +62 31 99241058
Kantor Perwakilan
Representative Offices
Semarang Pekanbaru
Komplek Ruko Mataram Plaza D-6 Gedung Surya Dumai Lantai 3
Jl. MT Haryono No. 427-429 Jl. Jenderal Sudirman No. 395
Semarang 50613 - Indonesia Pekanbaru 28116 - Indonesia
T : +62 24 3587560 T : +62 761 45759 F : +62 761 862875
Mataram Plaza Commercial Complex D-6 Surya Dumai Building 3rd Floor
Jl. MT Haryono No. 427-429 Jl. Jenderal Sudirman No. 395
Semarang 50613 - Indonesia Pekanbaru 28116 - Indonesia
P : +62 24 3587560 P : +62 761 45759 F : +62 761 862875
Balikpapan Makassar
Grand Senyiur Hotel Hotel Claro Blok C
Jl. A R S Mohammad No. 7 Shopping Arcade Lantai 1
Balikpapan 76112 - Indonesia Jl. A.P. Pettarani No. 3
T : +62 542 421844, 820211 ext 7401 Makassar 90222 - Indonesia
F : +62 542 421844 T : +62 411 8110655 F : +62 411 8110656
Grand Senyiur Hotel Claro Hotel Block C
Jl. A R S Mohammad No. 7 Shopping Arcade 1st Floor
Balikpapan 76112 - Indonesia Jl. A.P. Pettarani No. 3
P : +62 542 421844, 820211 ext 7401 Makassar 90222 - Indonesia
F : +62 542 421844 P :+62 411 8110655 F : +62 411 8110656
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Struktur Organisasi
Organizational Structure
BOC
Kwon Younghoon | Choi Jung Sik | Antonius Hanifah Komala
Nomination & Risk Monitoring
Audit Committee
Remuneration Committee Committee
President Director
Cho Jaeseong
Marketing Director
Ade Rafida Saulina Samosir
Commercial SME
Business Expert
General Manager
Ester Gunawan
Andi Putra
Jakarta Sales Head
Adhi Surya Rakasiwi
Corporate Secretary, Compliance
Branch Head RO Head & HR General Manager
Dwi Indriyanie
Corporate Relationship General
Compliance & AML Head
Manager
Vacant
Julius Kaurranny
Human Resources &
Senior Relationship Manager
General Affair Head
Raden Pundra Nur Patria
Erie Setiawan
Senior Relationship Manager Internal Audit Head
Lundu Nicodemus M Feby Febrian
Marketing Analyst &
Customer Care Head
Ekasari Tilawati
Business Development Head
Vacant
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Sharia Supervisory Board
AM Hasan Ali
Finance Director Operation Director
Eun Seonghyuk Ina Dashinta Hamid
Finance Expert
Lee Dong Hun
Risk Management Expert
Ji Yoon Tae
Finance, ICT & Risk Management Sharia Business
Credit Review Head
General Manager Unit Head
Stephanus Adipribadi
Novita Widjaya Rany Ken Gesti Rachman
Finance & Accounting Head Legal & Loan Operation Head
Darwin Tanamas Wirman Hadi
Treasury Head Litigation Head
Luki Anggoro Giri M. Irvan Virgyansyah
ICT Head AR Management Head
Anggara Galih M Catur Joko Prasojo
Risk
Management Head
Oktavianus
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Daftar Keanggotaan Asosiasi
List of Membership in Association
Perseroan secara proaktif bergabung dengan berbagai asosiasi The Company proactively joins various industry associations
industri yang relevan bagi perusahaan pembiayaan sebagai relevant to finance companies as a form of commitment
wujud komitmen dalam mengembangkan industri yang to developing a transparent, inclusive, and sustainable
transparan, inklusif, dan berkelanjutan. Melalui keanggotaan industry. Through this membership, the Company strengthens
ini, Perseroan memperkuat kolaborasi dengan pemangku collaboration with stakeholders while ensuring the
kepentingan sekaligus memastikan penerapan standar etika, implementation of high standards of ethics, governance, and
tata kelola, dan kepatuhan yang tinggi. compliance.
Berikut adalah daftar keanggotaan Perseroan di berbagai The following is a list of the Company's memberships in various
asosiasi sepanjang 2025: associations throughout 2025:
1 2 3
Nama Organisasi Nama Organisasi Nama Organisasi
Organization Name Organization Name Organization Name
Asosiasi Emiten Indonesia (AEI) Indonesia Corporate Secretary Asosiasi Perusahaan Pembiayaan
Indonesian Public Listed Association (ICSA) Indonesia (APPI)
Companies Association (AEI) Indonesian Financial Services
Status Anggota | Member Status Association (APPI)
Status Anggota | Member Status
Aktif | Active Status Anggota | Member Status
Aktif | Active
Skala Asosiasi | Association Scale Aktif | Active
Skala Asosiasi | Association Scale
Nasional | National Skala Asosiasi | Association Scale
Nasional | National
Nasional | National
4 5 6
Nama Organisasi Nama Organisasi Nama Organisasi
Organization Name Organization Name Organization Name
Institute of Internal Audit Lembaga Alternatif Penyelesaian
PT Rapi Utama Indonesia (Rapindo) Sengketa Sektor Jasa Keuangan
(IIA Indonesia)
(LAPS SJK)
Status Anggota | Member Status Status Anggota | Member Status Alternative Dispute Resolution
Agencies in Financial Services
Aktif | Active Aktif | Active Sector (LAPS SJK)
Skala Asosiasi | Association Scale Skala Asosiasi | Association Scale Status Anggota | Member Status
Nasional | National Nasional | National Aktif | Active
Skala Asosiasi | Association Scale
Nasional | National
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Profil Dewan Komisaris
Board of Commissioners’ Profile
Kwon
Younghoon
Presiden Komisaris
President Commissioner
Kewarganegaraan Usia
Citizenship Age
Korea Selatan 53 tahun
South Korean 53 years old
Dasar Hukum Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 76 tanggal 15 Februari 2023. Pengangkatan
Pengangkatan kembali pada periode berjalan berdasarkan Akta Pernyataan Keputusan Rapat No. 72 tanggal 05 Juni 2025. Telah
Legal Basis of dinyatakan lulus atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Anggota Dewan Komisioner OJK
No. KEP-34/NB.11/2023 tanggal 25 Januari 2023.
Appointment
Deed of General Meeting of Shareholders’ Resolution No. 76 dated February 15, 2023. The reappointment in the
current period was based on the Deed of Meeting Resolution No. 72 dated June 5, 2025. Passed the Fit and Proper
Test in accordance with the Decree of OJK’s Board of Commissioners Members No. KEP-34/NB.11/2023 dated
January 25, 2023.
Riwayat • Sarjana Administrasi Bisnis dari Korea University, Korea (1998);
Pendidikan • Master of Business Administration dari Emory University (2010).
Educational • Bachelor of Business Administration from Korea University, Korea (1998);
• Master of Business Administration from Emory University (2010).
Backgroud
Sertifikasi Sertifikasi Dasar Komisaris tanggal 26 Agustus 2022 (LSPPI).
Certifications Basic Commissioner Certification dated August 26, 2022 (LSPPI).
Bidang Keahlian Bisnis dan Banking
Areas of Expertise Business and Banking
Riwayat Karier • Pejabat Corporate Banking Department I & II, Korea Development Bank (1998 - 2000);
Career History • Pejabat Investment Banking Department II, Korea Development Bank (2000 - 2002);
• Pejabat Corporate Restructuring Department, Korea Development Bank (2002 - 2003);
• Pejabat Senior M&A Department, Korea Development Bank (2003);
• Pejabat Senior, Korea Development Bank Cabang Jinju (2003-2005);
• Pejabat Senior Private Equity Funds Department, Korea Development Bank (2005 - 2008);
• Manajer, Korea Development Bank Cabang Seocho (2008 - 2010);
• Manajer Senior Private Equity Funds Department, Korea Development Bank (2010 -2013);
• Manajer Senior Sekretariat, Korea Development Bank (2013 -2016);
• Wakil Manajer Umum, Korea Development Bank Cabang Singapura (2016 - 2018);
• Wakil Manajer Umum Kantor Pusat Regional Asia, Korea Development Bank (2018 - 2019);
• Ketua Tim Anggaran Planing Department, Korea Development Bank (2019 - 2020);
• Kepala Tim Perencanaan SDM Personel Department, Korea Development Bank (2020 - 2022);
• Manajer Umum, Korea Development Bank Cabang Singapura (2022 – 2024);
• General Manager Corporate Banking Department II, Korea Development Bank (2024 – 2025);
• Chief Secretary, Korea Development Bank, (2025 – sekarang).
• Officer, Corporate Banking Department I & II, Korea Development Bank (1998 - 2000);
• Officer, Investment Banking Department II, Korea Development Bank (2000 - 2002);
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
• Officer, Corporate Restructuring Department, Korea Development Bank (2002 - 2003);
• Senior Officer, M&A Department, Korea Development Bank (2003);
• Senior Officer, Korea Development Bank Jinju Branch (2003-2005);
• Senior Officer, Private Equity Funds Department, Korea Development Bank (2005 - 2008);
• Manager, Korea Development Bank Seocho Branch (2008 - 2010);
• Senior Manager, Private Equity Funds Department, Korea Development Bank (2010 -2013);
• Senior Manager of the Secretariat, Korea Development Bank (2013 -2016);
• Deputy General Manager, Korea Development Bank Singapore Branch (2016 - 2018);
• Deputy General Manager of Asia Regional Headquarters, Korea Development Bank (2018 - 2019);
• Team Head of Budget Planning Department, Korea Development Bank (2019 - 2020);
• Team Head of HR Planning, Personnel Department, Korea Development Bank (2020 - 2022);
• General Manager, Korea Development Bank Singapore Branch (2022 – 2024);
• General Manager, Corporate Banking Department II, Korea Development Bank (2024 – 2025);
• Chief Secretary, Korea Development Bank, (2025 – present).
Rangkap Jabatan Di Perseroan/At the Company:
Concurrent Anggota Komite Nominasi dan Remunerasi (sejak 2023).
Positions Member of the Nomination and Remuneration Committee (since 2023).
Di Perusahaan Lain/At Other Company:
Chief Secretary, Korea Development Bank (2025 – sekarang)
Chief Secretary, Korea Development Bank (2025 – present)
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with other members of the Board of Commissioners, members of the Board of Directors, and
Controlling Shareholder.
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Choi
Jung Sik
Komisaris Independen
Independent Commissioner
Kewarganegaraan Usia
Citizenship Age
Indonesia 68 tahun
Indonesian 68 years old
Dasar Hukum Pertama kali diangkat berdasarkan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 98 tanggal 15
Pengangkatan Maret 2021. Pengangkatan kembali terakhir pada periode berjalan berdasarkan Akta Pernyataan Keputusan Rapat
Legal Basis of Umum Pemegang Saham No. 187 tanggal 16 Juni 2023. Telah dinyatakan lulus atas Penilaian Kemampuan dan
Kepatutan sesuai Surat Keputusan Anggota Dewan Komisioner OJK No. KEP-118/NB.11/2021 tanggal 1 Maret
Appointment
2021.
First appointment was based on the Deed of General Meeting of Shareholders’ Resolution No. 98 dated March 15,
2021. The latest reappointment in the current period was based on the Deed of General Meeting of Shareholders’
Resolution No. 187 dated June 16, 2023. Passed the Fit and Proper Test in accordance with the Decree of OJK’s
Board of Commissioners Members No. KEP-118/NB.11/2021 dated March 1, 2021.
Riwayat Sarjana Administrasi Bisnis dari Korea University, Korea (1980).
Pendidikan Bachelor of Business Administration from Korea University, Korea (1980).
Educational
Backgroud
Sertifikasi Sertifikasi Dasar Komisaris tanggal 25 Juni 2020 (LSPPI).
Certifications Basic Commissioner Certifications dated June 25, 2020 (LSPPI).
Bidang Keahlian Akuntansi dan Bisnis
Areas of Expertise Accounting and Business
Riwayat Karier • Akuntan Senior, Sandong KPMG (1982-1989);
Career History • Analis Investasi, Korea Development Investment Corporation (1990-1992);
• Kepala Rencana Pengembangan Bisnis, PT Hankook Ceramik (1992-1995);
• Komisaris Utama, PT Pratama Abadi Industri (1995-2002);
• Direktur Utama, PT Sinar Timur Industrindo (2003-2016);
• Komisaris Independen, PT Kiwoom Sekuritas Indonesia (1999-2017).
• Senior Accountant, Sandong KPMG (1982-1989);
• Investment Analyst, Korea Development Investment Corporation (1990-1992);
• Head of Business Development Plan, PT Hankook Ceramik (1992-1995);
• President Commissioner, PT Pratama Abadi Industri (1995-2002);
• President Director, PT Sinar Timur Industrindo (2003-2016);
• Independent Commissioner, PT Kiwoom Sekuritas Indonesia (1999-2017).
Rangkap Jabatan Di Perseroan/At the Company:
Concurrent • Ketua Komite Audit (sejak 2021);
Positions • Ketua Komite Nominasi dan Remunerasi (sejak 2021).
• Chairman of Audit Committee (since 2021);
• Chairman of Nomination and Remuneration Committee (since 2021).
Di Perusahaan Lain/At Other Company:
Presiden Komisaris, PT Pratama Abadi Industri (sejak 2016).
President Commissioner, PT Pratama Abadi Industri (since 2016).
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with other members of the Board of Commissioners, members of the Board of Directors, and
Controlling Shareholder.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Antonius
Hanifah
Komala
Komisaris Independen
Independent Commissioner
Kewarganegaraan Usia
Citizenship Age
Indonesia 66 tahun
Indonesian 66 years old
Dasar Hukum Pertama kali diangkat berdasarkan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 141 tanggal 24
Pengangkatan Februari 2016. Pengangkatan kembali terakhir pada periode berjalan berdasarkan Akta Pernyataan Keputusan Rapat
Legal Basis of Umum Pemegang Saham No. 103 Tanggal 13 Juni 2024. Telah dinyatakan lulus atas Penilaian Kemampuan dan
Kepatutan sesuai Surat Keputusan Dewan Komisioner OJK No. KEP-403/NB.11/2015 tanggal 1 Juli 2015.
Appointment
First appointment was based on the Deed of General Meeting of Shareholders’ Resolution No. 141 dated
February 24, 2016. The latest reappointment in the current period was based on the Deed of General Meeting of
Shareholders’ Resolution No. 103 dated June 13, 2024. Passed the Fit and Proper Test in accordance with the
Decree of OJK’s Board of Commissioners No. KEP-403/NB.11/2015 dated July 1, 2015.
Riwayat • Sarjana di bidang Teknik Mesin dari University College London di Inggris dengan memperoleh gelar kehormatan
Pendidikan (1982);
Educational • Professional Examination I dari Institute of Chartered Accountants di London dan Wales Inggris (1985).
• Bachelor of Mechanical Engineering from University College London in the UK with an honorary degree (1982);
Backgroud
• Professional Examination I of the Institute of Chartered Accountants in London and Wales, England (1985).
Sertifikasi Sertifikasi Dasar Komisaris tanggal 27 Oktober 2015 (LSPPI).
Certifications Basic Commissioner Certification dated October 27, 2015 (LSPPI).
Bidang Keahlian Auditor
Areas of Expertise
Riwayat Karier Auditor Senior di Simmons Cohen Fine and Partners, Chartered Accountant, Holborn, London, Inggris (1982).
Career History Senior Auditor, Simmons Cohen Fine and Partners, Chartered Accountant, Holborn, London, England (1982).
Rangkap Jabatan Di Perseroan/At the Company:
Concurrent Ketua Komite Pemantau Risiko (sejak 2021).
Positions Chairman of Risk Monitoring Committee (since 2021).
Di Perusahaan Lain/At Other Company:
• Presiden Direktur, PT Graha Power Utama (sejak 2010);
• Direktur, PT Graha Power Kaltim (sejak 2018).
• President Director, PT Graha Power Utama (since 2010);
• Director, PT Graha Power Kaltim (since 2018).
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with other members of the Board of Commissioners, members of the Board of Directors, and
Controlling Shareholder.
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Pernyataan Independensi Komisaris Statement of Independence of
Independen Independent Commissioners
Pada saat penerbitan Laporan Tahunan 2025, Perseroan At the time of the publication of the 2025 Annual Report, the
memiliki 2 (dua) Komisaris Independen, yaitu Bapak Choi Company has 2 (two) Independent Commissioners, namely Mr.
Jung Sik dan Bapak Antonius Hanifah Komala. Perseroan Choi Jung Sik and Mr. Antonius Hanifah Komala. The Company
menegaskan bahwa pengangkatan Komisaris Independen affirms that the appointment of Independent Commissioners
telah memenuhi seluruh ketentuan yang diatur dalam POJK has fulfilled all provisions stipulated in the Financial Services
No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Authority Regulation No. 33/POJK.04/2014 on the Board of
Emiten atau Perusahaan Publik. Directors and Board of Commissioners of Issuers or Public
Companies.
Sebagai bagian dari penerapan prinsip independensi dan As part of applying the principles of independence and
akuntabilitas, masing-masing Komisaris Independen telah accountability, each Independent Commissioner already
menandatangani surat pernyataan independensi pada signed a statement of independence on May 19, 2023 and May
tanggal 19 Mei 2023 dan 16 Mei 2024. Pernyataan tersebut 16, 2024. The statement ensures that the person concerned is
memastikan bahwa yang bersangkutan bebas dari hubungan free from any relationship and interests that have the potential
dan kepentingan apa pun yang berpotensi menimbulkan to cause a conflict of interest.
benturan kepentingan.
Dengan pemenuhan ketentuan tersebut, Perseroan By fulfilling these provisions, the Company ensures that the
memastikan bahwa fungsi pengawasan oleh Komisaris supervisory function by the Independent Commissioners
Independen dilaksanakan secara objektif, profesional, dan is carried out objectively, professionally, and effectively in
efektif dalam mendukung penerapan tata kelola perusahaan supporting the implementation of good corporate governance
yang baik serta keberlanjutan Perseroan. and the Company's sustainability.
Perubahan Komposisi Dewan Komisaris Changes in the Board of Commissioners’
Composition
Sepanjang tahun 2025, terdapat pengangkatan kembali Throughout 2025, there was the re-appointment of President
Presiden Komisaris Bapak Kwon Younghoon berdasarkan Commissioner Mr. Kwon Younghoon based on the Company's
keputusan Rapat Umum Pemegang Saham Tahunan Perseroan Annual General Meeting of Shareholders resolution dated June
tanggal 5 Juni 2025 untuk jangka waktu 1 (satu) tahun sampai 5, 2025, for a period of 1 (one) year until the closing of the
dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Annual General Meeting of Shareholders in 2026, for which the
tahun 2026, atas pengangkatan tersebut tidak menyebabkan appointment did not result in any changes in the structure and
perubahan atas susunan dan komposisi Dewan Komisaris composition of the Company's Board of Commissioners.
Perseroan.
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Profil Direksi
Board of Directors’ Profile
Cho
Jaeseong
Presiden Direktur
President Director
Kewarganegaraan Usia
Citizenship Age
Korea Selatan 55 tahun
South Korean 55 years old
Dasar Hukum Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 69 tanggal 12 Januari 2024. Telah dinyatakan lulus
Pengangkatan atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner OJK No. KEP-212/PL.02/2023
Legal Basis of tanggal 13 Desember 2023.
Deed of General Meeting of Shareholders’ Resolution No. 69 dated January 12, 2024. Passed the Fit and Proper Test in
Appointment
accordance with the Decree of OJK’s Board of Commissioners No. KEP-212/PL.02/2023 dated December 13, 2023.
Riwayat • Sarjana Administrasi Bisnis dari Universitas Sungkyunkwan, Korea (1997);
Pendidikan • Master of Business Administration dari Universitas Sungkyunkwan, Korea (2015).
Educational • Bachelor of Business Administration from Sungkyunkwan University, Korea (1997);
• Master of Business Administration from Sungkyunkwan University, Korea (2015).
Backgroud
Sertifikasi Sertifikasi Ahli Pembiayaan tanggal 28 Juli 2023 (LSPPI).
Certifications Financing Expert Certification on July 28, 2023 (LSPPI).
Bidang Keahlian Bisnis dan Banking
Areas of Expertise Business and Banking
Riwayat Karier • Bergabung dengan Korea Development Bank (1997);
Career History • Manajer, Korea Development Bank Cabang Bundang (2006 - 2007);
• Manajer, KDB Asia Limited (2007 - 2009);
• Senior Manajer, Global Finance Department, Korea Development Bank (2010 - 2011);
• Ketua Tim, Management Support Department, Korea Development Bank (2011 - 2013);
• Ketua Tim, International Banking Department, Korea Development Bank (2013 - 2014);
• Kepala Bagian, Legal Affairs Department, Korea Development Bank (2014 - 2016);
• Wakil Manajer Umum, International Business Department, Korea Development Bank (2016 - 2019);
• Ketua Tim, Project Finance Department I, Korea Development Bank (2019 - 2023).
• Joined Korea Development Bank (1997);
• Manager, Korea Development Bank Bundang Branch (2006 - 2007);
• Manager, KDB Asia Limited (2007 - 2009);
• Senior Manager, Global Finance Department, Korea Development Bank (2010 - 2011);
• Team Leader, Management Support Department, Korea Development Bank (2011 - 2013);
• Team Leader, International Banking Department, Korea Development Bank (2013 - 2014);
• Section Head, Legal Affairs Department, Korea Development Bank (2014 - 2016);
• Deputy General Manager, International Business Department, Korea Development Bank (2016 - 2019);
• Team Leader, Project Finance Department I, Korea Development Bank (2019 - 2023).
Rangkap Jabatan Tidak merangkap jabatan di Perseroan maupun perusahaan lain.
Concurrent None within the Company or other companies.
Positions
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with other members of the Board of Directors, members of the Board of Commissioners, and
Controlling Shareholder.
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Eun
Seonghyuk
Direktur
Director
Kewarganegaraan Usia
Citizenship Age
Korea Selatan 46 tahun
South Korean 46 years old
Dasar Hukum Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 103 tanggal 13 Juni 2024. Telah dinyatakan lulus
Pengangkatan atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner OJK No. KEP-99/PL.02/2024
Legal Basis of tanggal 21 Maret 2024.
Deed of General Meeting of Shareholders’ Resolution No. 103 dated June 13, 2024. Passed the Fit and Proper Test
Appointment
in accordance with the Decree of OJK’s Board of Commissioners No. KEP-99/PL.02/2024 dated March 21, 2024.
Riwayat • Sarjana Ekonomi dari Universitas Sogang, Korea (2006);
Pendidikan • Master of Science dari Bayes Business School, City University of London, United Kingdom (2016).
Educational • Bachelor of Economics from Sogang University, Korea (2006);
• Master of Science from Bayes Business School, City University of London, United Kingdom (2016).
Backgroud
Sertifikasi • Sertifikasi Ahli Pembiayaan tanggal 28 Juli 2023 (LSPPI);
Certifications • Sertifikasi Manajemen Risiko tanggal 18 Juli 2024 (LSPPI).
• Financing Expert Certification dated July 28, 2023 (LSPPI);
• Risk Management Certification dated July 18, 2024 (LSPPI).
Bidang Keahlian Ekonomi dan Banking
Areas of Expertise Economics and Banking
Riwayat Karier • Bergabung dengan Korea Development Bank (2006);
Career History • Manajer, Departemen Usaha Kecil dan Menengah, Korea Development Bank (2011);
• Manajer, Departemen Pendukung Manajemen, Korea Development Bank (2011–2014);
• Manajer, Departemen Perbankan Internasional, Korea Development Bank (2014);
• Manajer, Departemen Layanan Umum, Korea Development Bank (2014 – 2015);
• Peserta pelatihan untuk gelar Master Departemen Personalia, Korea Development Bank (2015 – 2016);
• Manajer Senior, Cabang Haeundae, Korea Development Bank (2016 – 2018);
• Manajer Senior, Departemen Restrukturisasi Perusahaan I, Korea Development Bank (2018 – 2020);
• Perwakilan Divisi Administrasi di HMM Co., Ltd, Korea Development Bank (2020 – 2021);
• Kepala Bagian, Departemen Perencanaan, Korea Development Bank (2021 – 2024).
• Joined Korea Development Bank (2006);
• Manager, Small and Medium Enterprises Department, Korea Development Bank (2011);
• Manager, Management Support Department, Korea Development Bank (2011–2014);
• Manager, International Banking Department, Korea Development Bank (2014);
• Manager, Public Service Department, Korea Development Bank (2014 – 2015);
• Trainee for the Master's degree in Personnel Department, Korea Development Bank (2015 – 2016);
• Senior Manager, Haeundae Branch, Korea Development Bank (2016 – 2018);
• Senior Manager, Corporate Restructuring Department I, Korea Development Bank (2018 – 2020);
• Representative of Administration Division at HMM Co., Ltd, Korea Development Bank (2020 – 2021);
• Section Head, Planning Department, Korea Development Bank (2021 – 2024).
Rangkap Jabatan Tidak merangkap jabatan di Perseroan maupun perusahaan lain.
Concurrent None within the Company or other companies.
Positions
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with other members of the Board of Directors, members of the Board of Commissioners, and
Controlling Shareholder.
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Ina Dashinta
Hamid
Direktur
Director
Kewarganegaraan Usia
Citizenship Age
Indonesia 63 tahun
Indonesian 63 years old
Dasar Hukum Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 90 tanggal 23 Februari 2021. Pengangkatan
Pengangkatan kembali terakhir pada periode berjalan berdasarkan Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No.
Legal Basis of 103 tanggal 13 Juni 2024. Telah dinyatakan lulus atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan
Anggota Dewan Komisioner OJK No. KEP-64/NB.11/2021 tanggal 8 Februari 2021.
Appointment
Deed of General Meeting of Shareholders’ Resolution No. 90 dated February 23, 2021. The latest reappointment in
the current period was based on the Deed of General Meeting of Shareholders’ Resolution No. 103 dated June 13,
2024. Passed on the Fit and Proper Test in accordance with the Decree of OJK’s Board of Commissioners Members
No. KEP-64/NB.11/2021 dated February 8, 2021.
Riwayat • Sarjana Hukum dari Universitas Indonesia (1990);
Pendidikan • Magister Kenotariatan dari Universitas Indonesia (2010).
Educational • Bachelor of Law from Universitas Indonesia (1990);
• Master of Notarial Law from Universitas Indonesia (2010).
Backgroud
Sertifikasi • Sertifikasi Ahli Pembiayaan tanggal 25 Juni 2020 (LSPPI);
Certifications • Sertifikasi Manajemen Risiko tanggal 7 November 2023 (LSPPI).
• Financing Expert Certification dated June 25, 2020 (LSPPI);
• Risk Management Certification dated November 7, 2023 (LSPPI).
Bidang Keahlian Hukum
Areas of Expertise Legal
Riwayat Karier • Legal Section Head, PT Garishindo Buana Finance (1991 - 2000);
Career History • Risk Management Manager, PT Tifa Finance (2000 - 2009);
• Credit and Legal Division Head, PT Itochu Auto Finance (2009 - 2010);
• General Manager, Legal and Credit, PT SMFL Leasing Indonesia (2010 - 2012);
• Nasional Operation Head, PT Tifa Finance Tbk (2014 - 2021).
• Legal Section Head, PT Garishindo Buana Finance (1991 - 2000);
• Risk Management Manager, PT Tifa Finance (2000 - 2009);
• Credit and Legal Division Head, PT Itochu Auto Finance (2009 - 2010);
• General Manager, Legal and Credit, PT SMFL Leasing Indonesia (2010 - 2012);
• National Operation Head, PT Tifa Finance Tbk (2014 - 2021).
Rangkap Jabatan Tidak merangkap jabatan di Perseroan maupun perusahaan lain.
Concurrent None within the Company or other companies.
Positions
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with other members of the Board of Directors, members of the Board of Commissioners, and
Controlling Shareholder.
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Ade Rafida
Saulina
Samosir
Direktur
Director
Kewarganegaraan Usia
Citizenship Age
Indonesia 61 tahun
Indonesian 61 years old
Dasar Hukum Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 158 tanggal 29 April 2025. Telah dinyatakan lulus
Pengangkatan atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner OJK No. KEP-32/PL.02/2025
Legal Basis of tanggal 5 Maret 2025.
Deed of General Meeting of Shareholders’ Resolution No. 158 dated April 29, 2025. Passed the Fit and Proper Test
Appointment
in accordance with the Decree of OJK’s Board of Commissioners No. KEP-32/PL.02/2025 dated March 5, 2025.
Riwayat Sarjana Akuntansi dari Universitas Nonmensen, Medan (1987).
Pendidikan Bachelor of Accounting from Universitas Nonmensen, Medan (1987).
Educational
Backgroud
Sertifikasi Sertifikasi Ahli Pembiayaan tanggal 22 November 2018 (LSPPI).
Certifications Financing Expert Certification dated November 22, 2018 (LSPPI).
Bidang Keahlian Akuntansi dan Marketing
Areas of Expertise Accounting and Marketing
Riwayat Karier • Marketing & Sales Manager, PT GE Astra Finance (1995 – 2006);
Career History • Business Analyst, PT Sigma Cipta Caraka (2006 – 2011);
• Business Development General Manager, PT IBJ Verena Finance (2011 – 2016);
• Direktur, PT IBJ Verena Finance (2016 – 2019);
• Direktur, PT Mizuho Leasing Indonesia Tbk (2019 – 2024).
• Marketing & Sales Manager, PT GE Astra Finance (1995 – 2006);
• Business Analyst, PT Sigma Cipta Caraka (2006 – 2011);
• Business Development General Manager, PT IBJ Verena Finance (2011 – 2016);
• Director, PT IBJ Verena Finance (2016 – 2019);
• Director, PT Mizuho Leasing Indonesia Tbk (2019 – 2024).
Rangkap Jabatan Tidak merangkap jabatan di Perseroan maupun perusahaan lain.
Concurrent None within the Company or other companies.
Positions
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Direksi lainnya, anggota Dewan Komisaris, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with other members of the Board of Directors, members of the Board of Commissioners, and
Controlling Shareholder.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Perubahan Komposisi Direksi Changes in the Board of Directors’
Composition
Pada tahun 2025, komposisi Direksi Perseroan mengalami In 2025, the composition of the Company's Board of Directors
perubahan dengan kronologis sebagai berikut: underwent changes chronologically as follows:
Periode 1 Januari 2025 – 2 Mei 2025
Period of January 1, 2025 – May 2, 2025
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Cho Presiden Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 69 tanggal 12 Januari 2024. Telah
Jaeseong President Director dinyatakan lulus atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner
OJK No. KEP-212/PL.02/2023 tanggal 13 Desember 2023.
Deed of General Meeting of Shareholders’ Resolution No. 69 dated January 12, 2024. Passed the
Fit and Proper Test in accordance with the Decree of OJK’s Board of Commissioners No. KEP-212/
PL.02/2023 dated December 13, 2023.
Eun Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 103 tanggal 13 Juni 2024. Telah
Seonghyuk Director dinyatakan lulus atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner
OJK No. KEP-99/PL.02/2024 tanggal 21 Maret 2024.
Deed of General Meeting of Shareholders’ Resolution No. 103 dated June 13, 2024. Passed the Fit and
Proper Test in accordance with the Decree of OJK’s Board of Commissioners No. KEP-99/PL.02/2024
dated March 21, 2024.
Ester Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 190 tanggal 27 Agustus 2020.
Gunawan Director Pengangkatan kembali terakhir berdasarkan Akta Pernyataan Keputusan Rapat Umum Pemegang
Saham No. 103 tanggal 13 Juni 2024. Telah dinyatakan lulus atas Penilaian Kemampuan dan
Kepatutan sesuai Surat Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan No.
KEP-437/BL/2010 tanggal 1 Oktober 2010.
Deed of General Meeting of Shareholders’ Resolution No. 190 dated August 27, 2020. The latest
reappointment was based on the Deed of General Meeting of Shareholders’ Resolution No. 103 dated
June 13, 2024. Passed the Fit and Proper Test in accordance with the Decree of Chairman of Capital
Market and Financial Institutions Supervisory Board No. KEP-437/BL/2010 dated October 1, 2010.
Ina Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 90 tanggal 23 Februari 2021.
Dashinta Director Pengangkatan kembali terakhir pada periode berjalan berdasarkan Akta Pernyataan Keputusan
Hamid Rapat Umum Pemegang Saham No. 103 tanggal 13 Juni 2024. Telah dinyatakan lulus atas Penilaian
Kemampuan dan Kepatutan sesuai Surat Keputusan Anggota Dewan Komisioner OJK No. KEP-64/
NB.11/2021 tanggal 8 Februari 2021.
Deed of General Meeting of Shareholders’ Resolution No. 90 dated February 23, 2021. The latest
reappointment in the current period was based on the Deed of General Meeting of Shareholders’
Resolution No. 103 dated June 13, 2024. Passed the Fit and Proper Test in accordance with the
Decree of OJK’s Board of Commissioners Members No. KEP-64/NB.11/2021 dated February 8, 2021.
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Periode 2 Mei 2025 – 31 Desember 2025
Period of May 2, 2025– December 31, 2025
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Cho Presiden Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 69 tanggal 12 Januari 2024. Telah
Jaeseong President Director dinyatakan lulus atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner
OJK No. KEP-212/PL.02/2023 tanggal 13 Desember 2023.
Deed of General Meeting of Shareholders’ Resolution No. 69 dated January 12, 2024. Passed the
Fit and Proper Test in accordance with the Decree of OJK’s Board of Commissioners No. KEP-212/
PL.02/2023 dated December 13, 2023.
Eun Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 103 tanggal 13 Juni 2024. Telah
Seonghyuk Director dinyatakan lulus atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner
OJK No. KEP-99/PL.02/2024 tanggal 21 Maret 2024.
Deed of General Meeting of Shareholders’ Resolution No. 103 dated June 13, 2024. Passed the Fit and
Proper Test in accordance with the Decree of OJK’s Board of Commissioners No. KEP-99/PL.02/2024
dated March 21, 2024.
Ina Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 90 tanggal 23 Februari 2021.
Dashinta Director Pengangkatan kembali terakhir pada periode berjalan berdasarkan Akta Pernyataan Keputusan
Hamid Rapat Umum Pemegang Saham No. 103 tanggal 13 Juni 2024. Telah dinyatakan lulus atas Penilaian
Kemampuan dan Kepatutan sesuai Surat Keputusan Anggota Dewan Komisioner OJK No. KEP-64/
NB.11/2021 tanggal 8 Februari 2021.
Deed of General Meeting of Shareholders’ Resolution No. 90 dated February 23, 2021. The latest
reappointment in the current period was based on the Deed of General Meeting of Shareholders’
Resolution No. 103 dated June 13, 2024. Passed the Fit and Proper Test in accordance with the
Decree of OJK’s Board of Commissioners Members No. KEP-64/NB.11/2021 dated February 8, 2021.
Ade Rafida Direktur Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 158 tanggal 29 April 2025. Telah
Saulina Director dinyatakan lulus atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan Dewan Komisioner
Samosir OJK No. KEP-32/PL.02/2025 tanggal 5 Maret 2025.
Deed of General Meeting of Shareholders’ Resolution No. 158 dated April 29, 2025. Passed the
Fit and Proper Test in accordance with the Decree of OJK’s Board of Commissioners No. KEP-32/
PL.02/2025 dated March 5, 2025.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Profil Dewan Pengawas Syariah
Sharia Supervisory Board Profile
AM
Hasan Ali
Dewan Pengawas Syariah
Sharia Supervisory Board
Kewarganegaraan Usia
Citizenship Age
Indonesia 50 tahun
Indonesian 50 years old
Dasar Hukum Akta Pernyataan Keputusan Rapat No. 158 tanggal 29 April 2025. Beliau telah mendapat persetujuan Otoritas Jasa
Pengangkatan Keuangan atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan No. KEP-75/PL.02/2025 tanggal 22
Legal Basis of April 2025.
Deed of Meeting Resolution No. 158 dated April 29, 2025. He has received approval from the Financial Services
Appointment
Authority for the Fit and Proper Test in accordance with Decree No. KEP-75/PL.02/2025 dated April 22, 2025.
Riwayat • Sarjana di bidang Mu’amalah (Ekonomi Islam) dari Institut Agama Islam Negeri Syarif Hidayatullah Jakarta
Pendidikan (1999);
Educational • Magister Agama, Konsentrasi Syariah dari Universitas Islam Negeri Syarif Hidayatullah (2003);
• Doktor Pengkajian Islam dalam bidang Hukum Ekonomi Syariah dari Sekolah Pasca Sarjana UIN Syarif
Backgroud
Hidayatullah Jakarta (sekarang).
• Bachelor in Mu'amalah (Islamic Economics) from Institut Agama Islam Negeri Syarif Hidayatullah, Jakarta (1999);
• Master of Religion, Sharia Concentration from Universitas Islam Negeri Syarif Hidayatullah (2003);
• Doctor of Islamic Studies in Sharia Economic Law from the Graduate School of UIN Syarif Hidayatullah Jakarta
(current).
Sertifikasi Sertifikasi Kompetensi Pengawas Syariah tanggal 22 Maret 2022 (BNSP).
Certifications Sharia Supervisory Competency Certification dated March 22, 2022 (BNSP).
Bidang Keahlian Hukum Ekonomi Syariah
Areas of Expertise Sharia Economic Law
Riwayat Karier • Asesor Syariah, Badan Penyelenggara Jaminan Produk Halal (2022 – sekarang);
Career History • Dewan Pengawas Syariah, PT Sinar Mitra Sepadan Finance (2021 – sekarang);
• Dewan Pengawas Syariah, PT Trihamas Finance Syariah (2018 – sekarang);
• Sekretaris Kopertais Wilayah 1 DKI Jakarta & Banten (2023 – sekarang);
• Ketua Program Studi Hukum Ekonomi Syariah, Fakultas Syariah dan Hukum UIN Syarif Hidayatullah Jakarta
(2019 – 2023);
• Anggota Bidang IKNB Dewan Syariah Nasional – Majelis Ulama Indonesia (DSN-MUI) (2015 – 2020).
• Sharia Assessor, Halal Product Assurance Agency (2022 – present);
• Sharia Supervisory Board, PT Sinar Mitra Sepadan Finance (2021 – present);
• Sharia Supervisory Board, PT Trihamas Finance Syariah (2018 – present);
• Secretary of Cooperative Region 1 of DKI Jakarta & Banten (2023 – present);
• Head of Sharia Economic Law Study Program, Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta (2019
– 2023);
• Member of IKNB Division of the National Sharia Council – Indonesian Ulema Council (DSN-MUI) (2015 – 2020).
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Rangkap Jabatan Di Perseroan/At the Company:
Concurrent Tidak merangkap jabatan di Perseroan.
Positions None within the Company.
Di Perusahaan Lain/At Other Company:
• Sekretaris Kopertais Wilayah 1 DKI Jakarta & Banten (2023 – sekarang);
• Dewan Pengawas Syariah PT Trihamas Finance Syariah (2018 – sekarang);
• Dewan Pengawas Syariah PT Sinar Mitra Sepadan Finance (2021 – sekarang);
• Asesor Syariah Badan Penyelenggara Jaminan Produk Halal (BPJPH) (2022 – sekarang).
• Secretary of Cooperative Region 1 of DKI Jakarta & Banten (2023 – present);
• Sharia Supervisory Board, f PT Trihamas Finance Syariah (2018 – present);
• Sharia Supervisory Board, PT Sinar Mitra Sepadan Finance (2021 – present);
• Sharia Assessor of Halal Product Assurance Agency (BPJPH) (2022 – present).
Hubungan Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi, serta Pemegang Saham
Afiliasi Pengendali.
Affiliations Has no affiliation with members of the Board of Commissioners, members of the Board of Directors, and Controlling
Shareholder.
Perubahan Dewan Pengawas Syariah Changes in The Sharia Supervisory Board
Pada tahun 2025, Dewan Pengawas Syariah Perseroan In 2025, the Company's Sharia Supervisory Board underwent
mengalami perubahan dengan kronologis sebagai berikut: changes chronologically as follows:
Periode 1 Januari 2025 – 2 Mei 2025
Period of January 1, 2025 – May 2, 2025
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
Jaenal Dewan Pengawas Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 21 tanggal 2 Juni 2017.
Effendi Syariah Pengangkatan kembali terakhir berdasarkan Akta Pernyataan Keputusan Rapat Umum Pemegang
Sharia Supervisory Saham No. 187 tanggal 16 Juni 2023. Telah dinyatakan lulus atas Penilaian Kemampuan dan
Board Kepatutan sesuai Surat Keputusan Anggota Dewan Komisioner OJK No. KEP-16/NB.22/2017 tanggal
31 Mei 2017.
Deed of General Meeting of Shareholders’ Resolution No. 21 dated June 2, 2017. The latest
reappointment was based on the Deed of General Meeting of Shareholders’ Resolution No. 187
dated June 16, 2023. Passed the Fit and Proper Test in accordance with the Decree of OJK’s Board of
Commissioners No. KEP-16/NB.22/2017 dated May 31, 2017.
Periode 2 Mei 2025 – 31 Desember 2025
Period of May 2, 2025 – December 31, 2025
Nama Jabatan Dasar Pengangkatan
Name Position Basis of Appointment
AM Hasan Dewan Pengawas Akta Pernyataan Keputusan Rapat No. 158 tanggal 29 April 2025. Beliau telah mendapat persetujuan
Ali Syariah Otoritas Jasa Keuangan atas Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan No. KEP-
Sharia Supervisory 75/PL.02/2025 tanggal 22 April 2025.
Board Deed of Meeting Resolution No. 158 dated April 29, 2025. He received approval from the Financial
Services Authority for the Fit and Proper Test in accordance with Decree No. KEP-75/PL.02/2025
dated April 22, 2025.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Demografi Karyawan
Employee Demographics
Pada tanggal 31 Desember 2025, jumlah karyawan Perseroan As of December 31, 2025, the number of employees of the
tercatat sebanyak 101 orang, lebih banyak dibandingkan Company was recorded at 101 people, more than the position
dengan posisi pada akhir tahun 2024 yang tercatat sebanyak at the end of 2024, which was recorded as many as 99
99 karyawan. Perubahan jumlah karyawan ini mencerminkan employees. The change in the number of employees reflects
dinamika kebutuhan organisasi serta penyesuaian strategi the dynamics of organizational needs and adjustments to the
Perseroan dalam mendukung efektivitas operasional dan Company's strategy in supporting operational effectiveness
pencapaian kinerja usaha. and business performance achievements.
Perseroan secara konsisten mengelola komposisi Sumber The Company consistently manages the composition of Human
Daya Manusia (SDM) secara terencana dengan memperhatikan Resources (HR) in a planned manner by paying attention to the
prinsip efisiensi, kesetaraan, dan keberlanjutan. Informasi principles of efficiency, equality, and sustainability. Information
mengenai komposisi karyawan Perseroan selama 3 (tiga) on the composition of the Company's employees for the last 3
tahun terakhir termasuk berdasarkan kriteria demografis yang (three) years, including based on relevant demographic criteria,
relevan, disajikan secara rinci dalam tabel berikut: is presented in detail in the following table:
Komposisi Berdasarkan Gender [S-01]
Composition by Gender [S-01]
Jenis Kelamin | Gender 2025 2024 2023
Laki-Laki 54 55 59
Male
Perempuan 47 44 38
Female
Total 101 99 97
Kinerja Sosial - Kesetaraan Gender [S-01]
Social Performance - Gender Equality [S-01]
Laki-Laki | Male Perempuan | Female
Level Jabatan
Position Level Jumlah Karyawan Persentasi Karyawan Jumlah Karyawan Persentasi Karyawan
Number of Employees Percentage of Employees Number of Employees Percentage of Employees
Entry-level 16 30% 23 49%
Mid-level 15 28% 15 32%
Senior-level 17 31% 7 15%
Executive-level 6 11% 2 4%
Total 54 100% 47 100%
Komposisi berdasarkan Jabatan
Composition by Position
Jabatan | Position 2025 2024 2023
Manajemen Puncak 8 7 7
Top Management
Manajemen Menengah 24 23 21
Middle Management
Manajemen Pelaksana 30 23 23
Operational Management
Staf Administrasi Lainnya 39 46 46
Other Administrative Staff
Total 101 99 97
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Komposisi Berdasarkan Usia
Composition by Age
Usia | Age 2025 2024 2023
20-30 tahun 27 26 29
20-30 years old
31-40 tahun 38 35 34
31-40 years old
41-50 tahun 25 24 23
41-50 years old
51-60 tahun 6 10 7
51-60 years old
61-70 tahun 5 4 4
61-70 years old
Total 101 99 97
Jumlah level karyawan yang dimiliki oleh laki-laki dan perempuan berdasarkan kelompok umur [S-02]
Number of employee levels owned by male and female by age group [S-02]
Level Jabatan | Position Level
Jumlah
Usia Entry-level Mid-level Senior-level Karyawan
Executive-level
Age Total
Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan Employees
Male Female Male Female Male Female Male Female
18-25 tahun 1 4 0 0 0 0 0 0 5
18-25 years old
26-35 tahun 6 12 8 11 4 1 0 0 42
26-35 years old
36-45 tahun 4 5 7 4 11 2 0 0 33
36-45 years old
46-55 tahun 4 2 0 0 2 3 4 0 15
46-55 years old
>56 tahun 1 0 0 0 0 1 2 2 6
> 56 years old
Komposisi berdasarkan Pendidikan
Composition by Education
Pendidikan | Education 2025 2024 2023
S2-S3 17 11 8
Master’s Degree-Doctorate
S1 71 72 73
Bachelor’s Degree
D3 5 7 7
Associate’s Degree
SLTA dan di bawahnya 8 9 3
Senior High School and below
Total 101 99 97
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Komposisi berdasarkan Status Ketenagakerjaan
Composition by Employment Status
Status Kepegawaian
2025 2024 2023
Employment Status
Tetap 88 82 82
Permanent
Tidak Tetap 13 17 15
Contract
Total 101 99 97
Jumlah Karyawan Kontrak Tahun 2025 Terhadap Keseluruhan Total Karyawan adalah 13% | Number of Contract Employees in 2025 to Total Employees is 13%
Jumlah Karyawan Sementara [S-04]
Number of Temporary Employees [S-04]
Deskripsi Jumlah Karyawan Persentage Karyawan
Description Number of Employees Percentage of Employees
Jumlah karyawan perusahaan yang dipegang oleh kontraktor dan/atau konsultan 5 orang 5%
Number of Company’s employees held by contractors and/or consultants 5 people
Komposisi Pemegang Saham
Shareholders Composition
Sepanjang tahun 2025, struktur kepemilikan saham Perseroan Throughout 2025, the Company's share ownership structure
mengalami perubahan. Rincian komposisi pemegang saham change. The details of shareholders’ composition are presented
disajikan pada tabel berikut: in the following table:
1 Januari 2025 | January 1, 2025
Jumlah Saham Jumlah Persentase
Pemegang Saham
(Lembar Saham) Nominal (Rp) Kepemilikan (%)
Shareholders
Number of Shares (Share Unit) Total Nominal (Rp) Ownership Percentage (%)
Kepemilikan di atas 5%
Ownership of more than 5%
Korea Development Bank 3.006.779.363 300.677.936.300 84,65
PT Dwi Satrya Utama 532.707.259 53.270.725.900 15,00
Kepemilikan di bawah 5%
Ownership of less than 5%
Publik (masing-masing kurang dari 5%) 12.726.378 1.272.637.800 0,35
Public (less than 5% each)
Jumlah Saham 3.552.213.000 355.221.300.000 100,00
Total Shares
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
31 Desember 2025 | December 31, 2025
Jumlah Saham Jumlah Persentase
Pemegang Saham
(Lembar Saham) Nominal (Rp) Kepemilikan (%)
Shareholders
Number of Shares (Share Unit) Total Nominal (Rp) Ownership Percentage (%)
Kepemilikan di atas 5%
Ownership of more than 5%
Korea Development Bank 2.752.920.825 275.292.082.500 77,50
PT Dwi Satrya Utama 532.707.259 53.270.725.900 15,00
Kepemilikan di bawah 5%
Ownership of less than 5%
Publik (masing-masing kurang dari 5%) 266.584.916 26.658.491.600 7,50
Public (less than 5% each)
Jumlah Saham 3.552.213.000 355.221.300.000 100,00
Total Shares
Kepemilikan Saham Anggota Dewan Share Ownership by Members of the Board
Komisaris dan Direksi Perseroan of Commissioners and Board of Directors
of the Company
Pada 1 Januari 2025 dan 31 Desember 2025, tidak ada anggota As of January 1, 2025, and December 31, 2025, no member
Dewan Komisaris dan Direksi yang memiliki saham Perseroan of the Board of Commissioners and Board of Directors owned
baik secara langsung maupun tidak langsung. shares of the Company either directly or indirectly.
Komposisi Saham Berdasarkan Klasifikasi Share Composition by Shareholders
Pemegang Saham Classification
Komposisi kepemilikan saham berdasarkan klasifikasi The shareholding composition by shareholders classification
pemegang saham per 31 Desember 2025, adalah sebagai as of December 31, 2025, is as follows:
berikut:
Jumlah Pemegang Jumlah Saham Persentase
Keterangan
Saham (Lembar Saham) Kepemilikan (%)
Description
Number of Shareholders Number of Shares (Share Unit) Ownership Percentage (%)
Pemodal Nasional
Domestic Investors
Perorangan 737 13.105.116 0,37
Individuals
Perseroan Terbatas 6 786.101.221 22,13
Limited Liability Companies
Sub-Total 743 799.206.337 22.50
Pemodal Asing
Foreign Investors
Perorangan 4 43.700 0.00
Individuals
Perseroan Terbatas 5 2.752.962.963 77,50
Limited Liability Companies
Sub -Total 9 2.753.006.663 77,50
Jumlah Saham 752 3.552.213.000 100.000
Total Shares
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Informasi Pemegang Saham Utama
dan/atau Pengendali, serta Penerima
Manfaat Akhir dari Kepemilikan
Information on Major and/or Controlling Shareholders, as Well as
the Ultimate Beneficiary of the Company
Government of
the Republic of Korea
100%
(Penerima Manfaat Akhir/Beneficial
Owner)
Korea Masyarakat
PT Dwi Satrya Utama
Development Bank Public
15%
77,5% 7,5%
Per 31 Desember 2025, struktur kepemilikan saham Perseroan As of December 31, 2025, the Company's share ownership
menunjukkan bahwa Korea Development Bank merupakan structure shows that Korea Development Bank is the major
pemegang saham pengendali utama dengan kepemilikan controlling shareholder with a share ownership of 77.50% of
saham sebesar 77,50% dari total modal ditempatkan the Company's total issued and fully paid-up capital. Based
dan disetor penuh Perseroan. Berdasarkan skema bagan on the share ownership chart scheme above, the ultimate
kepemilikan saham di atas terlihat bahwa penerima manfaat beneficial owner of the Company's share ownership is the
akhir (ultimate beneficial owner) dari kepemilikan saham Government of the Republic of South Korea.
Perseroan adalah Pemerintah Republik Korea Selatan.
Korea Development Bank Korea Development Bank
Korea Development Bank (“KDB”) merupakan lembaga Korea Development Bank ("KDB") is a financial institution
keuangan milik Pemerintah Republik Korea Selatan yang owned by the Government of the Republic of Korea, which was
didirikan pada tahun 1954 dan berkedudukan di Seoul, established in 1954 and is domiciled in Seoul, South Korea.
Korea Selatan. KDB memiliki peran strategis sebagai bank KDB has a strategic role as a development bank that supports
pembangunan yang mendukung pertumbuhan ekonomi South Korea's national economic growth through medium
nasional Korea Selatan melalui pembiayaan jangka menengah and long-term financing, strategic industrial development,
dan panjang, pengembangan industri strategis, pembiayaan infrastructure financing, and support for exports and
infrastruktur, serta dukungan terhadap ekspor dan inovasi technological innovation.
teknologi.
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Sebagai institusi keuangan yang sepenuhnya dimiliki oleh As a financial institution wholly owned by the Government of
Pemerintah Republik Korea Selatan, KDB juga berperan aktif the Republic of South Korea, KDB also plays an active role in
dalam stabilisasi sistem keuangan, restrukturisasi korporasi, stabilizing the financial system, restructuring corporations, and
serta penguatan daya saing industri di tingkat global. Hingga strengthening industrial competitiveness at the global level.
tahun 2025, KDB memiliki jaringan internasional dan portofolio Until 2025, KDB had an international network and investment
investasi di berbagai negara, termasuk di sektor jasa keuangan, portfolio in various countries, including in the financial services
yang mencerminkan komitmennya dalam mendukung ekspansi sector, reflecting its commitment to supporting sustainable
dan kerja sama lintas negara secara berkelanjutan. cross-border expansion and cooperation.
Kronologi Pencatatan Saham
Share Listing Chronology
Nilai Nominal
Jumlah Harga
Tanggal Per Lembar
Aksi Korporasi Nama Bursa Saham Penawaran
Pencatatan Saham
Corporate Action Stock Exchange Number of Offering
Listing Date Nominal Value
Shares Price
Per Share
8 Juli 2011 Penawaran Umum Perdana Bursa Efek Indonesia 278.000.000 Rp100 Rp200
July 8, 2011 Initial Public Offering Indonesia Stock Exchange
9 September 2021 Penawaran Umum Terbatas Bursa Efek Indonesia 2.472.513.000 Rp100 Rp260
September 9, 2021 I dengan memberikan Hak Indonesia Stock Exchange
Memesan Efek Terlebih Dahulu
Limited Public Offering I by
granting Pre-emptive Rights
Kronologi Penerbitan Obligasi dan
Efek-Efek Lainnya
Bonds and Other Securities Issuance Chronology
Sepanjang tahun 2025, Perseroan tidak melakukan penerbitan Throughout 2025, the Company did not issue bonds or other
obligasi maupun efek-efek lainnya. securities.
Struktur Grup Perusahaan
Company Group Structure
Sampai dengan 31 Desember 2025, Perseroan tidak memiliki Until December 31, 2025, the Company did not have any
entitas anak, perusahaan asosiasi, maupun perusahaan subsidiaries, associates, or joint ventures. Thus, the Company
ventura bersama. Dengan demikian, Perseroan tidak memiliki does not have a corporate group structure.
struktur grup perusahaan.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Daftar Entitas Anak, Perusahaan
Asosiasi, dan Perusahaan Ventura
Bersama
List of Subsidiaries, Associates, and Joint Ventures
Per 31 Desember 2025, Perseroan tidak memiliki entitas anak, As of December 31, 2025, the Company does not have any
perusahaan asosiasi, atau perusahaan ventura bersama. subsidiaries, associates, or joint ventures.
Informasi Kantor Akuntan Publik
(KAP) dan Akuntan Publik (AP)
Information on Public Accounting Firm and Public Accountant
Pada tahun 2025, Perseroan menunjuk Kantor Akuntan In 2025, the Company appointed Public Accounting Firm
Publik (KAP) Tanubrata Sutanto Fahmi Bambang & Rekan Tanubrata Sutanto Fahmi Bambang & Rekan ("KAP BDO
("KAP BDO Indonesia") yang terdaftar di OJK sebagai auditor Indonesia") registered with OJK as an independent auditor of
independen atas Laporan Keuangan Perseroan untuk tahun the Company's Financial Statements for the Fiscal Year ended
buku yang berakhir pada 31 Desember 2025. Penunjukan December 31, 2025. This appointment was made based on the
ini dilakukan berdasarkan usulan Dewan Komisaris dengan Board of Commissioners’ proposal by considering the Audit
mempertimbangkan rekomendasi Komite Audit sebagaimana Committee’s recommendations as resolved under the of the
ditetapkan melalui keputusan RUPS Tahunan Perseroan pada Company's Annual GMS resolutions dated June 5, 2025.
tanggal 5 Juni 2025.
Kantor Akuntan Publik Kantor Akuntan Publik Tanubrata Sutanto Fahmi Bambang & Rekan
Public Accounting Firm Public Accounting Firm Tanubrata Sutanto Fahmi Bambang & Partners
Jaringan BDO International Limited
Network
Nama Auditor Santanu Chandra
Auditor Name
Alamat Prudential Tower, Lantai 17 | 17th Floor
Address Jl. Jenderal Sudirman Kav. 79
Jakarta 12910 - Indonesia
Telp | Phone : +62 21 5795 7300
Situs Web | Website : www.bdo.co.id
Periode Penugasan Tahun buku 2025
Assignment Period Fiscal year 2025
Jasa yang Diberikan Jasa Audit: Jasa Non-Audit:
Services Provided Audit atas Laporan Keuangan Kegiatan Penerapan Prinsip Kehati-hatian (KPPK)
Audit Services: Non-Audit Services:
Audit of Financial Statements Activities for the Application of Prudential Principle (KPPK)
Biaya Jasa Audit: Jasa Non-Audit:
Fee Rp380.000.000,- Rp40.000.000,-
Audit Services: Non-Audit Services:
Rp380,000,000 Rp40.000.000,-
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Annual Report 2025 Sustainability Report Profil Perusahaan Company Profile
Lembaga dan/atau Profesi Penunjang
Pasar Modal
Capital Market Supporting Institutions and/or Professions
Perseroan menjalin kerja sama dengan berbagai lembaga dan The Company collaborated with various supporting institutions
profesi penunjang untuk mendukung kelancaran operasional and professions to support smooth operations and ensure
serta memastikan kepatuhan terhadap ketentuan pasar modal compliance with capital market provisions and applicable
maupun perundang-undangan yang berlaku. Uraian lengkap laws. A complete description of the supporting profession is
mengenai profesi penunjang tersebut disajikan sebagai berikut: presented as follows:
Biro Administrasi Efek PT Ficomindo Buana Registrar
Securities Administration
Bureau
Alamat Wisma Bumiputera Lt. 6 | 6th Floor
Address Jl. Jend Sudirman Kav. 75
RT3/RW3, Kelurahan Kuningan | Kuningan Village
Kecamatan Setiabudi | Setiabudi Subdistrict
Jakarta Selatan | South Jakarta 12910
Telp | Phone : +62 21 5260982 & +62 21 5260983
Situs Web | Website : www.ficomindo.com
Periode Penugasan Tahun buku 2025
Assignment Period Fiscal year 2025
Jasa yang Diberikan Menyiapkan Daftar Pemegang Saham Perseroan untuk keperluan pemegang saham sehubungan dengan
Services Provided kegiatan Perseroan sebagai perusahaan publik, termasuk didalamnya dukungan terhadap setiap aksi
korporasi diantaranya pembagian dividen tunai.
Preparing the Company's Shareholders Register for the purpose of shareholders in regard to the Company's
activities as a public company, including support for each corporate action including the distribution of cash
dividends.
Biaya Rp70.850.000,-
Fee
Notaris Christina Dwi Utami S.H., M.Hum., M.Kn.
Notary
Alamat Jl. KH Zainul Arifin No. 2
Address Komplek Ketapang Indah Blok B-2 No. 4-5
Jakarta 11140 - Indonesia
Telp | Phone : +62 21 6345668
Fax : +62 21 6345666
Situs Web | Website : www.notarischristina.com
Periode Penugasan Tahun buku 2025
Assignment Period Fiscal year 2025
Jasa yang Diberikan Pembuatan Akta Pernyataan Keputusan Rapat, Akta Berita Acara Rapat Umum Pemegang Saham Tahunan
Services Provided dan Rapat Umum Pemegang Saham Luar Biasa.
Preparing Deeds of Meeting Resolutions, Deed of Minutes of Annual General Meeting of Shareholders and
Extraordinary General Meeting of Shareholders
Biaya Rp55.335.000,-
Fee
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan 04 Sepanjang tahun 2025, Perseroan mencatat kinerja yang tetap solid dengan pendapatan sebesar Rp176,79 miliar dan laba bersih meningkat menjadi Rp66,31 miliar (+1,93% YoY), seiring efisiensi biaya dan perbaikan arus kas operasi. Total aset dibukukan mencapai Rp2,04 triliun dengan struktur keuangan yang tetap kuat dan prudent. Throughout 2025, the Company recorded solid performance, with revenue of Rp176.79 billion and net profit increasing to Rp66.31 billion (+1.93% YoY), in line with cost efficiencies and improved operating cash flows. Total assets reached Rp2.04 trillion, with a financial structure that remained strong and prudent. 84
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Annual Report 2025 Sustainability Report Analisis dan Pembahasan Manajemen Management Discussion and Analysis
Analisis dan
Pembahasan
Manajemen
Management
Discussion and
Analysis
85
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Tinjauan Perekonomian dan Industri Pembiayaan Nasional Overview of the Economy and the National Financing Industry Sepanjang tahun 2025, perekonomian global masih dibayangi Throughout 2025, the global economy remained overshadowed oleh kebijakan moneter ketat, khususnya dari Federal Reserve by tight monetary policies, particularly those of the United Amerika Serikat melalui pendekatan higher for longer. States Federal Reserve, which pursued a higher-for-longer Kebijakan ini berdampak pada terbatasnya likuiditas global, approach. This policy resulted in limited global liquidity, meningkatnya biaya pendanaan, serta volatilitas arus modal increased financing costs, and volatile capital flows to ke negara berkembang. Meskipun demikian, tekanan inflasi developing countries. Nevertheless, inflationary pressures in di sebagian besar negara maju mulai menunjukkan tren most developed countries gradually declined, signaling early penurunan secara bertahap, memberikan sinyal awal stabilisasi signs of stabilization in global conditions. kondisi global. Di tengah dinamika tersebut, perekonomian Indonesia tetap Amid these dynamics, Indonesia’s economy continued to menunjukkan ketahanan yang solid. Pertumbuhan ekonomi demonstrate solid resilience. Economic growth was recorded tercatat sebesar 5,11% (YoY), meningkat dari 5,03% pada tahun at 5.11% (YoY), increased from 5.03% in the previous year, sebelumnya, dengan dukungan inflasi yang tetap terkendali supported by inflation remaining under control at 2.92% pada level 2,92% (YoY). Kebijakan moneter domestik juga (YoY). Domestic monetary policy also began to become more mulai bergerak lebih akomodatif, tercermin dari penurunan accommodative, as reflected in the reduction of BI Rate to BI-Rate hingga mencapai 4,75% pada Desember 2025. Kondisi 4.75% in December 2025. This situation provided room for ini memberikan ruang bagi pemulihan permintaan domestik, a recovery in domestic demand, though business sector still meskipun dunia usaha masih dihadapkan pada tantangan faced challenges related to financing costs and tendency biaya dana serta kecenderungan ekspansi yang lebih selektif. toward more selective expansion. Sejalan dengan perkembangan tersebut, industri pembiayaan In line with these developments, the national financing industry nasional mencatatkan pertumbuhan yang relatif terbatas. Total recorded a relatively limited growth. The total financing piutang pembiayaan mencapai Rp506,50 triliun atau tumbuh receivables reached Rp506.50 trillion or grew by 0.61% (YoY). 0,61% (YoY). Namun demikian, kualitas aset tetap terjaga Nevertheless, the quality of property and equipment was well- dengan baik, tercermin dari rasio NPF gross sebesar 2,51% maintained, as represented in gross NPF ratio of 2.51% and net dan NPF net sebesar 0,77%, serta tingkat leverage yang berada NPF ratio of 0.77%, along with a leverage level of 2.18 times. pada level 2,18 kali. Terbatasnya pertumbuhan industri pembiayaan secara The limited aggregate growth of financing industry was agregat tidak terlepas dari kinerja sektor otomotif yang belum inseparable from automotive sector, which had not yet fully sepenuhnya pulih sebagai salah satu kontributor utama. recovered as one of the main contributors. Throughout 2025, Sepanjang tahun 2025, penjualan mobil secara wholesales wholesale car sales were recorded at 803,687 units (-7.2% tercatat sebesar 803.687 unit (-7,2% YoY) dan retail sebesar YoY) and retail sales at 833,692 units (-6.3% YoY). The decline 833.692 unit (-6,3% YoY). Penurunan ini mencerminkan reflected pent-up demand, coupled with more selective permintaan yang masih tertahan, seiring dengan daya beli consumer purchasing power and high financing costs, which masyarakat yang lebih selektif serta tingginya biaya pendanaan, ultimately limited financing growth. yang pada akhirnya membatasi pertumbuhan pembiayaan. Di sisi lain, segmen kendaraan listrik (electric vehicle/EV) Meanwhile, the electric vehicle (EV) segment demonstrated menunjukkan kinerja yang sangat positif. Penjualan EV very positive performance. EV sales reached 103,931 units or mencapai 103.931 unit atau tumbuh signifikan sebesar 141% grew significantly by 141% compared to the previous year, with dibandingkan tahun sebelumnya, dengan pangsa pasar sekitar a market share of approximately 12.93%. This development 12,93%. Perkembangan ini membuka peluang bagi industri opened up opportunities for financing industry to diversify its pembiayaan untuk melakukan diversifikasi portofolio sekaligus portfolio while simultaneously driving new growth sources, in mendorong sumber pertumbuhan baru, seiring dengan line with the increasing government policy support and the shift meningkatnya dukungan kebijakan pemerintah dan pergeseran in public preference toward environmentally friendly vehicles. preferensi masyarakat terhadap kendaraan ramah lingkungan. 86
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Annual Report 2025 Sustainability Report Analisis dan Pembahasan Manajemen Management Discussion and Analysis
Tinjauan Operasi per Segmen Usaha
Operational Overview by Business Segment
Sepanjang tahun 2025, Perseroan secara konsisten Throughout 2025, the Company consistently carried out
menjalankan kegiatan usaha yang meliputi pembiayaan business activities including investment financing, working
investasi, pembiayaan modal kerja, pembiayaan multiguna, capital financing, multipurpose financing, fee-based activities,
kegiatan berbasis fee, serta pembiayaan berbasis prinsip syariah. and sharia-compliant financing. All these activities were
Keseluruhan aktivitas tersebut dilaksanakan dalam koridor conducted within the Company’s Articles of Association and in
Anggaran Dasar Perseroan serta mengacu pada ketentuan accordance with the provisions of POJK No. 35/POJK.05/2018
POJK No. 35/POJK.05/2018 tentang Penyelenggaraan Usaha on the Implementation of Financing Company Business, as
Perusahaan Pembiayaan sebagaimana telah mengalami amended by POJK No. 7/POJK.05/2022, and lastly amended
perubahan melalui POJK No. 7/POJK.05/2022, dan terakhir by POJK No. 46 of 2024 on the Development and Strengthening
disesuaikan dengan POJK No. 46 Tahun 2024 tentang of Financing Companies, Infrastructure Financing Companies,
Pengembangan dan Penguatan Perusahaan Pembiayaan, and Venture Capital Companies.
Perusahaan Pembiayaan Infrastruktur, dan Perusahaan Modal
Ventura.
Dengan cakupan kegiatan usaha yang terdiversifikasi tersebut, With this diversified business scope, the Company
Perseroan terus memperkuat posisinya sebagai perusahaan continuously strengthens its position as an adaptive, prudent,
pembiayaan yang adaptif, prudent, dan berorientasi pada and sustainability-oriented financing company.
keberlanjutan usaha.
Rincian struktur pendapatan Perseroan, termasuk kontribusi Details of the Company’s revenue structure, including
masing-masing segmen serta perbandingan kinerjanya dengan the contribution of each segment and comparison of its
tahun sebelumnya, dapat dilihat pada tabel berikut: performance compared to the previous year, can be seen in
the following table:
Pendapatan berdasarkan Kegiatan Usaha
Revenues based on Business Activities
dalam jutaan Rupiah | in millions Rupiah
Perubahan
(2025-2024)
Uraian Kontribusi (%) Kontribusi (%) Kontribusi (%) Changes
2025 Contribution (%)
2024 Contribution (%)
2023 Contribution (%) (2025-2024)
Description
Nominal
%
(Rp)
Sewa
Pembiayaan 156.611 88,58 166.638 91,29 149.580 86,12 (10.027) (6,02)
Finance Lease
Pendapatan
Ijarah Muntahiyah
Bittamlik-Bersih
Ijarah 9.741 5,51 9.151 5,01 7.177 4,13 590 6,45
Muntahiyah
Bittamlik Income
- Net
Pembiayaan
Multiguna
482 0,27 972 0,53 2.355 1,36 (490) (50,41)
Multipurpose
Financing
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Pada tahun 2025, segmen sewa pembiayaan tetap menjadi In 2025, finance lease segment remained the Company’s kontributor utama pendapatan Perseroan dengan porsi sebesar main revenue contributor, accounting for 88.58% of the total 88,58% dari total pendapatan, meskipun mengalami penurunan revenues, though this decreased compared to the 91.29% dibandingkan kontribusi tahun 2024 sebesar 91,29%. Secara contribution in 2024. Nominally, revenues from this segment nominal, pendapatan dari segmen ini tercatat menurun decreased by 6.02% to Rp156.61 billion from Rp166.64 sebesar 6,02% menjadi Rp156,61 miliar dari Rp166,64 miliar billion in the previous year. This decrease was in line with the pada tahun sebelumnya. Penurunan ini sejalan dengan strategi Company’s strategy of maintaining portfolio quality and being Perseroan dalam menjaga kualitas portofolio serta melakukan selective in financing disbursement amid the dynamic market selektivitas dalam penyaluran pembiayaan di tengah dinamika conditions. kondisi pasar. Sementara itu, pendapatan dari segmen Ijarah Muntahiyah Meanwhile, revenues from Ijarah Muntahiyah Bittamlik (IMBT) Bittamlik (IMBT) menunjukkan kinerja yang positif dengan segment showed positive performance, with its contribution kontribusi meningkat menjadi 5,51% dari sebelumnya 5,01% increasing to 5.51% from 5.01% in 2024. Nominally, this pada tahun 2024. Secara nominal, segmen ini tumbuh sebesar segment grew by 6.45% to Rp9.74 billion, reflecting the 6,45% menjadi Rp9,74 miliar, mencerminkan meningkatnya increasing role of sharia-compliant financing in the Company’s peran pembiayaan berbasis syariah dalam struktur pendapatan revenue structure and relatively stable demand in this segment. Perseroan serta adanya permintaan yang relatif stabil pada segmen ini. Di sisi lain, segmen pembiayaan multiguna mencatat kontribusi On the other hand, multipurpose financing segment recorded yang relatif kecil, yaitu sebesar 0,27% dari total pendapatan, a relatively small contribution of 0.27% of the total revenues, menurun dari 0,53% pada tahun 2024. Secara nominal, decreased from 0.53% in 2024. Nominally, revenues from this pendapatan dari segmen ini mengalami penurunan signifikan segment experienced a significant decline by 50.41% to Rp482 sebesar 50,41% menjadi Rp482 juta. Penurunan tersebut million. Such decline was influenced by the Company’s more antara lain dipengaruhi oleh kebijakan Perseroan yang lebih cautious policy in expanding multipurpose financing and its berhati-hati dalam ekspansi pembiayaan multiguna serta fokus focus on segments with a more manageable risk profile. pada segmen dengan profil risiko yang lebih terjaga. Secara keseluruhan, struktur pendapatan tahun 2025 Overall, the revenue structure in 2025 reflected the Company’s mencerminkan konsistensi Perseroan dalam mempertahankan consistency in maintaining core segment dominance while dominasi segmen inti sekaligus mulai memperkuat kontribusi simultaneously strengthening its contribution to sharia- pembiayaan berbasis syariah, dengan tetap mengedepankan compliant financing, while prioritizing prudent principles and prinsip kehati-hatian dan kualitas aset. asset quality. Tinjauan Kinerja Keuangan Komprehensif Comprehensive Review of Financial Performance Pembahasan dan analisis keuangan berikut disusun The following financial discussion and analysis are based berdasarkan Laporan Keuangan Perseroan untuk tahun yang on the Company’s Financial Statements for the year ended berakhir pada 31 Desember 2025, sebagaimana disajikan on December 31, 2025, as presented in this Annual Report. dalam Laporan Tahunan ini. Laporan keuangan tersebut These financial statements have been audited in accordance telah diaudit sesuai dengan Standar Akuntansi Keuangan di with Indonesian Financial Accounting Standards by Public Indonesia oleh Kantor Akuntan Publik (KAP) Tanubrata Sutanto Accounting Firm Tanubrata Sutanto Fahmi Bambang & Rekan. Fahmi Bambang & Rekan. Berdasarkan hasil audit tersebut, Perseroan memperoleh opini Based on the audit results, the Company received an unqualified wajar dalam semua hal yang material, yang mencerminkan opinion in all material matters, reflecting that the Company’s bahwa posisi keuangan, kinerja keuangan, serta arus kas financial position, financial performance, and cash flows were Perseroan telah disajikan secara wajar sesuai dengan fairly presented in accordance with applicable standards. standar yang berlaku. Opini ini memberikan keyakinan yang This opinion provided reasonable assurance to management memadai bagi manajemen dan para pemangku kepentingan and stakeholders in assessing the Company’s performance dalam menilai kinerja Perseroan, serta menjadi dasar dalam and served as the basis for formulating strategies and future perumusan strategi dan pengambilan keputusan ke depan. decision-making. 88
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Annual Report 2025 Sustainability Report Analisis dan Pembahasan Manajemen Management Discussion and Analysis
Laporan Posisi Keuangan Statement of Financial Position
Aset Assets
Pada posisi 31 Desember 2025, Perseroan mencatatkan jumlah As of December 31, 2025, the Company recorded total assets
aset sebesar Rp2,04 triliun, menurun 0,84% dibandingkan of Rp2.04 trillion, a decrease of 0.84% compared to Rp2.06
posisi 31 Desember 2024 sebesar Rp2,06 triliun. Perubahan trillion as of December 31, 2024. This change reflected
ini mencerminkan penyesuaian komposisi aset sejalan dengan adjustments in asset composition in line with the Company’s
strategi Perseroan dalam menjaga kualitas portofolio dan strategy to maintain portfolio quality and optimize asset
mengoptimalkan struktur aset. structure.
dalam jutaan Rupiah | in millions Rupiah
Perubahan (2025-2024)
Uraian Changes (2025-2024)
Description
2025 2024 2023
Nominal (Rp) %
Kas dan Setara Kas
12.357 98.262 154.456 (85.905) (87,42)
Cash and Cash Equivalents
Efek-Efek
251.879 243.387 80.374 8.492 3,49
Securities
Piutang Sewa Pembiayaan
1.473.194 1.521.614 1.369.755 (48.420) (3,18)
Finance Lease Receivables
Piutang Pembiayaan Multiguna
1.420 8.367 9.632 (6.947) (83,03)
Multipurpose Financing Receivables
Piutang Lain-lain
194 257 737 (63) (24,51)
Other Receivables
Properti Investasi
7.017 7.600 8.183 (583) (7,67)
Investment Properties
Aset Tetap dan Aset Hak-Guna
Property and Equipment and Right-of-Use 4.211 8.821 14.224 (4.610) (52,26)
Assets
Piutang Ijarah Muntahiyah Bittamlik
1.504 320 216 1.184 370
Ijarah Muntahiyah Bittamlik Receivables
Aset Ijarah Muntahiyah Bittamlik
184.441 78.217 73.672 106.223 135,8
Assets for Ijarah Muntahiyah Bittamlik
Aset Pengampunan Pajak
1.000 1.000 1.000 0 0
Tax Amnesty Asset
Perubahan (2025-2024)
Uraian Changes (2025-2024)
Description
2025 2024 2023
Nominal (Rp) %
Biaya Dibayar Dimuka
2.469 1.377 876 1.093 79,38
Prepaid Expenses
Aset Pajak Tangguhan - Bersih
6.173 771 527 5.402 700,65
Deferred Tax Assets - Net
Aset Lain-lain – Bersih
94.832 87.961 87.725 6.871 7,81
Other Assets – Net
Jumlah Aset
2.040.691 2.057.954 1.801.377 (17.263) (0,84)
Total Assets
Aset Keuangan Financial Assets
Pada posisi 31 Desember 2025, aset keuangan Perseroan As of December 31, 2025, the Company’s financial assets
tercatat sebesar Rp1,83 triliun, tetap mendominasi total amounted to Rp1.83 trillion, continuing to dominate the total
aset. Nilai ini menurun dibandingkan posisi tahun sebelumnya assets. This figure decreased compared to Rp1.96 trillion in
sebesar Rp1,96 triliun, yang terutama dipengaruhi oleh the previous year, primarily due to the decline in cash and
penurunan kas dan setara kas, piutang sewa pembiayaan, dan cash equivalents, finance lease receivables, and multipurpose
piutang pembiayaan multiguna. financing receivables.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Aset Non-Keuangan Non-Financial Assets
Posisi aset non-keuangan dibukukan sebesar Rp206,82 miliar, Non-financial assets reached Rp206.82 billion, an increase
menunjukkan peningkatan dibandingkan tahun sebelumnya compared to Rp98.11 billion in the previous year. This
sebesar Rp98,11 miliar. Kenaikan ini terutama didorong oleh increase was mainly driven by the increase in assets for ijarah
pertambahan aset ijarah muntahiyah bittamlik. muntahiyah bittamlik.
Liabilitas Liabilities
Pada posisi 31 Desember 2025, Perseroan mencatatkan As of December 31, 2025, the Company recorded total
jumlah liabilitas sebesar Rp822,33 miliar, menurun sebesar liabilities of Rp822.33 billion, a decrease of 2.39% compared
2,39% dibandingkan posisi 31 Desember 2024 sebesar to Rp842.44 billion as of December 31, 2024. This decrease
Rp842,44 miliar. Penurunan ini terutama mencerminkan mainly reflected reduced financing obligations, in line with the
berkurangnya kewajiban pendanaan, sejalan dengan strategi Company’s strategy to maintain a sound and well-controlled
Perseroan dalam menjaga struktur permodalan yang lebih capital structure.
sehat dan terkendali.
dalam jutaan Rupiah | in millions Rupiah
Perubahan (2025-2024)
Uraian Changes (2025-2024)
Description
2025 2024 2023
Nominal (Rp) %
Utang Pajak
6.278 8.319 9.337 (2.041) (24,53)
Taxes Payable
Pinjaman yang Diterima
732.559 793.675 575.840 (61.116) (7,70)
Loans Received
Liabilitas Sewa
892 4.465 7.769 (3.573) (80,02)
Lease Liabilities
Beban Akrual
1.677 3.778 4.675 (2.101) (55,61)
Accrued Expenses
Titipan Debitur
18.618 23.548 16.988 (4.929) (20,93)
Deposits from Debtors
Liabilitas Imbalan Pasca-Kerja
4.299 3.501 2.718 798 22,79
Post-Employment Benefits Obligation
Liabilitas Lain-lain
58.011 5.157 34.258 52.853 1.024,88
Other Liabilities
Jumlah Liabilitas
822.334 842.443 651.585 (20.109) (2,39)
Total Liabilities
Liabilitas Keuangan Financial Liabilities
Pada posisi 31 Desember 2025, liabilitas keuangan Perseroan As of December 31, 2025, the Company’s financial liabilities
dibukukan sebesar Rp792,25 miliar turun 2,01% dari Rp808,54 were recorded at Rp792.25 billion, a decrease of 2.01% from
miliar pada tahun sebelumnya. Perubahan tersebut utamanya Rp808.54 billion in the previous year. The change was primarily
dipengaruhi oleh berkurangnya pinjaman yang diterima karena driven by a decrease in borrowings, as several loan facilities
terdapat beberapa fasilitas pinjaman yang telah dilunasi oleh have been fully repaid by the Company.
Perseroan.
Liabilitas Non-Keuangan Non-Financial Liabilities
Nilai liabilitas non-keuangan tercatat sebesar Rp30,09 miliar Non-financial liabilities were recorded at Rp30.09 billion at
pada akhir 2025, menurun 11,47% dibandingkan dengan posisi the end of 2025, a decrease of 11.47% compared to Rp33.90
yang sama pada periode sebelumnya senilai Rp33,90 miliar. billion in the same period of the previous year. This decrease
Penurunan ini terutama disebabkan oleh menurunnya titipan was mainly due to the decrease in deposits from debtors.
debitur.
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Ekuitas
Equity
dalam jutaan Rupiah | in millions Rupiah
Perubahan (2025-2024)
Uraian Changes (2025-2024)
Description
2025 2024 2023
Nominal (Rp) %
Modal Saham
355.221 355.221 355.221 0 0,00
Share Capital
Tambahan Modal Disetor - Bersih
404.533 404.533 404.533 0 0,00
Additional Paid-in Capital - Net
Laba/Rugi yang Belum Direalisasi atas
Perubahan Nilai Wajar Efek-efek
- - (311) - -
Unrealized Income/Loss on Change in Fair
Value of Securities
Saldo Laba
Retained Earnings
Cadangan Umum
700 650 600 50 7,69
Appropriated for General Reserve
Belum Ditentukan Penggunaannya
456.957 454.641 389.953 2.316 0,51
Unappropriated
Komponen Ekuitas Lain
946 467 (204) 479 102,57
Other Equity Component
Jumlah Ekuitas
1.218.357 1.215.512 1.149.792 2.845 0,23
Total Equity
Per 31 Desember 2025, Perseroan mencatatkan jumlah ekuitas As of December 31, 2025, the Company recorded equity of
sebesar Rp1,22 triliun, meningkat tipis 0,23% dibandingkan Rp1.22 trillion, a slight increase of 0.23% compared to Rp1.22
posisi 31 Desember 2024 sebesar Rp1,22 triliun. Peningkatan trillion as of December 31, 2024. This increase was mainly
ini terutama didorong oleh laba tahun berjalan sebesar driven by profit for the year of Rp66.31 billion, reduced by cash
Rp66,31 miliar yang dikurangi pembagian dividen tunai pada dividends distributed for the year of Rp63.94 billion.
tahun berjalan sebesar Rp63,94 miliar.
Laporan Laba Rugi dan Penghasilan Komprehensif Lain
Statement of Profit or Loss and Other Comprehensive Income
dalam jutaan Rupiah | in millions Rupiah
Perubahan (2025-2024)
Uraian Changes (2025-2024)
Description
2025 2024 2023
Nominal (Rp) %
Pendapatan
Revenues
Sewa Pembiayaan
156.611 166.638 149.580 (10.027) (6,02)
Finance Lease
Pembiayaan Multiguna
482 972 2.355 (490) (50,41)
Multipurpose Financing
Pendapatan Ijarah Muntahiyah Bittamlik –
Bersih 9.741 9.151 7.177 590 6,45
Ijarah Muntahiyah Bittamlik Income – Net
Pendapatan Bunga
4.218 4.288 4.210 (70) (1,63)
Interest Income
Keuntungan Selisih Kurs Mata Uang Asing -
Bersih 36 - - 36 100,00
Gain on Foreign Exchange - Net
Lain-Lain
5.705 1.482 10.357 4.223 284,95
Others
Jumlah Pendapatan
176.793 182.531 173.680 (5.738) (3,14)
Total Revenues
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
dalam jutaan Rupiah | in millions Rupiah
Perubahan (2025-2024)
Uraian Changes (2025-2024)
Description
2025 2024 2023
Nominal (Rp) %
Beban
Expenses
Beban Bunga dan Keuangan
29.855 32.686 26.094 (2.831) (8,66)
Interest and Financing Expenses
Beban Kepegawaian
46.568 43.214 39.402 3.354 7,76
Personnel Expenses
Beban Umum dan Administrasi
19.176 18.050 16.543 1.126 6,24
General and Administrative Expenses
Kerugian Selisih Kurs Mata Uang Asing -
Bersih - 152 161 (152) (100,00)
Loss on Foreign Exchange - Net
Pembentukan Cadangan Kerugian Penurunan
Nilai - Bersih 2.781 5.081 13.884 (2.300) (45,27)
Provision for Impairment Losses - Net
Lain-Lain
849 2.406 2.751 (1.558) (64,75)
Others
Jumlah Beban
99.229 101.589 98.835 (2.360) (2,32)
Total Expenses
Laba Sebelum Pajak
77.564 80.943 74.845 (3.379) (4,17)
Profit Before Tax
Beban Penghasilan Pajak
(11.258) (15.894) (14.949) 4.636 (29,17)
Tax Expense Benefit
Laba Tahun Berjalan
66.306 65.049 59.896 1.257 1,93
Profit for the Year
Penghasilan (Rugi) Komprehensif Lain Setelah
Pajak
479 671 (228) (192) (28,61)
Other Comprehensive Income (Loss) - Net
of Tax
Jumlah Penghasilan Komprehensif Tahun
Berjalan 66.785 65.720 59.668 1.065 1,62
Total Comprehensive Income for the Year
Laba per Saham Dasar (dalam Rupiah)
18,67 18,31 16,86 0 1,97
Basic Earnings per Share (in Rupiah)
Pendapatan Revenues
Pada tahun 2025, Perseroan mencatatkan pendapatan In 2025, the Company recorded revenues of Rp176.79 billion,
sebesar Rp176,79 miliar, menurun 3,14% dibandingkan decreased by 3.14% compared to Rp182.53 billion in 2024.
tahun 2024 sebesar Rp182,53 miliar. Penurunan ini terutama This decline was mainly influenced by the decrease in finance
dipengaruhi oleh menurunnya pendapatan sewa pembiayaan lease income as the main contributor, as well as the decrease
sebagai kontributor utama, serta penurunan pada pembiayaan in multipurpose financing and interest income. However,
multiguna dan pendapatan bunga. Meskipun demikian, this decline was offset by the increase in ijarah muntahiyah
penurunan tersebut tetap diimbangi oleh peningkatan bittamlik income and significant growth in other revenues.
pendapatan ijarah muntahiyah bittamlik serta pertumbuhan
signifikan pada pendapatan lain-lain.
Laba Sebelum Pajak Profit Before Tax
Laba sebelum pajak tercatat sebesar Rp77,56 miliar, menurun Profit before tax was recorded at Rp77.56 billion, decreased by
4,17% dibandingkan tahun 2024 yang sebesar Rp80,94 miliar. 4.17% compared to Rp80.94 billion in 2024. This decline was
Penurunan ini terutama dipengaruhi oleh penyesuaian pada sisi primarily driven by adjustments on the revenue side, which
pendapatan, yang sebagian berhasil diimbangi oleh efisiensi were partially offset by cost efficiencies, particularly in interest
beban, khususnya pada beban bunga dan pembentukan expenses and provisioning.
cadangan.
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Efisiensi Beban Operasional Operating Expenses Efficiency
Sepanjang tahun 2025, rasio beban operasional terhadap Throughout 2025, the Company’s operating expenses to
pendapatan operasional (BOPO) Perseroan tercatat sebesar operating income (BOPO) ratio was recorded at 58.96%, a slight
58,96%, sedikit meningkat dibandingkan tahun 2024 yang increase compared to 57.37% in 2024. This reflects a decline
sebesar 57,37%. Hal ini menggambarkan penurunan tingkat in efficiency, driven by an increase in personnel expenses as
efisiensi yang disebabkan karena adanya peningkatan beban well as general and administrative expenses throughout 2025.
kepegawaian serta beban umum dan administrasi yang terjadi
sepanjang tahun 2025.
Laba Tahun Berjalan Profit for the Year
Perseroan membukukan laba tahun berjalan sebesar Rp66,31 The Company recorded profit for the year of Rp66.31 billion,
miliar, meningkat 1,93% dibandingkan tahun 2024 yang increased by 1.93% compared to Rp65.05 billion in 2024. This
sebesar Rp65,05 miliar. Kenaikan ini ditopang oleh penurunan increase was supported by the decrease in interest expense
beban bunga dan pembentukan cadangan, serta penghasilan and appropriation for reserve, as well as deferred tax income,
pajak tangguhan, sehingga mampu menjaga pertumbuhan laba thus maintaining profit growth amid revenue pressures.
di tengah tekanan pada pendapatan.
Jumlah Penghasilan Komprehensif Total Comprehensive Income
Pada tahun 2025, jumlah penghasilan komprehensif Perseroan In 2025, the Company’s total comprehensive income reached
tercatat mencapai Rp66,79 miliar, tumbuh 1,62% dibandingkan Rp66.79 billion, grew by 1.62% compared to the previous year.
tahun sebelumnya. Kinerja ini mencerminkan fundamental This performance reflected solid profitability fundamentals,
profitabilitas yang tetap solid, didorong oleh peningkatan driven by the increase in profit for the year, despite adjustments
laba tahun berjalan, meskipun terdapat penyesuaian pada to other comprehensive income components.
komponen penghasilan komprehensif lain.
Laporan Arus Kas
Statement of Cash Flows
dalam jutaan Rupiah | in millions Rupiah
Perubahan (2025-2024)
Uraian Changes (2025-2024)
Description
2025 2024 2023
Nominal (Rp) %
Kas Bersih Diperoleh dari (Digunakan untuk)
Aktivitas Operasi
59.665 (98.078) (204.738) 157.743 (160,83)
Net Cash Provided by (used in) Operating
Activities
Kas Bersih Digunakan untuk Aktivitas
Investasi (8.338) (83.420) 18.980 75.082 (90,00)
Net Cash Used in Investing Activities
Kas Bersih (Digunakan untuk) Diperoleh dari
Aktivitas Pendanaan
(140.573) 199.632 147.715 (340.205) (170,42)
Net Cash (Used in) Provided by Financing
Activities
(Penurunan)/Kenaikan Bersih Kas dan Setara
Kas
(89.246) 18.134 (38.043) (107.380) (592,17)
Net (Decrease)/Increase in Cash and Cash
Equivalents
Kas dan Setara Kas Awal Tahun
Cash and Cash Equivalents at the Beginning 98.262 77.376 118.067 20.886 26,99
of the Year
Pengaruh Perubahan Kurs Mata Uang Asing
3.341 2.753 (2.648) 588 21,36
Effect of Foreign Exchange Rate Changes
Kas dan Setara Kas Akhir Tahun
Cash and Cash Equivalents at the End of the 12.357 98.262 77.376 (85.905) (87,42)
Year
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Arus Kas dari Aktivitas Operasi Cash Flows from Operating Activities Pada tahun 2025, Perseroan membukukan kas bersih yang In 2025, the Company recorded net cash provided by diperoleh dari aktivitas operasi sebesar Rp59,67 miliar, operating activities of Rp59.67 billion, a positive turnaround berbalik positif dibandingkan tahun 2024 yang mencatat compared to 2024 which recorded net cash used of Rp98.08 kas bersih digunakan sebesar Rp98,08 miliar. Perbaikan ini billion. This improvement was primarily driven by enhanced terutama didorong oleh peningkatan kualitas penerimaan kas cash inflow quality from the financing portfolio, particularly dari portofolio pembiayaan, khususnya dari sewa pembiayaan from finance lease collections and receivables recoveries, as dan penagihan piutang, serta optimalisasi pengelolaan arus well as the optimization of operating cash flow management kas operasional melalui pengendalian pengeluaran operasional through tighter control of operating expenses and financing dan beban pendanaan. Kinerja ini mencerminkan efektivitas costs. This performance reflects the increasing effectiveness strategi pengelolaan likuiditas yang semakin solid sepanjang of the Company’s liquidity management strategy throughout tahun berjalan. the year. Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities Per 31 Desember 2025, kas bersih yang digunakan untuk As of December 31, 2025, net cash used in investing activities aktivitas investasi tercatat sebesar Rp8,34 miliar, menunjukkan was recorded at Rp8.34 billion, a significant improvement perbaikan signifikan dibandingkan tahun 2024 yang sebesar compared to Rp83.42 billion in 2024. The decrease in cash Rp83,42 miliar. Penurunan arus kas keluar ini terutama outflow mainly reflected a more selective and measured mencerminkan pengelolaan penempatan dana yang lebih management of fund allocations, particularly in securities, and selektif dan terukur, khususnya pada instrumen efek, serta was supported by the proceeds from investment disposals. didukung oleh penerimaan dari pelepasan investasi. Dengan Therefore, financing requirements for investment activities in demikian, kebutuhan pendanaan untuk aktivitas investasi 2025 became more efficient than those in the previous period. pada tahun 2025 menjadi lebih efisien dibandingkan periode sebelumnya. Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities Perseroan mencatat kas bersih yang digunakan untuk aktivitas The Company recorded net cash used in financing activities pendanaan sebesar Rp140,57 miliar, berbalik dari posisi of Rp140.57 billion, a reversal from the net cash provided of kas bersih yang diperoleh sebesar Rp199,63 miliar pada 31 Rp199.63 billion as of December 31, 2024. This change mainly Desember 2024. Perubahan ini terutama mencerminkan reflected a more conservative liability management strategy, strategi pengelolaan liabilitas yang lebih konservatif, di mana with payments of loans made in larger amounts compared pembayaran pinjaman dilakukan dalam jumlah yang lebih besar to the drawdown of new loan facilities. Furthermore, the dibandingkan dengan penarikan fasilitas pendanaan baru. realization of cash dividend payments in 2025 also contributed Selain itu, realisasi pembayaran dividen tunai pada tahun 2025 to cash outflows, resulting in a negative overall position in turut berkontribusi terhadap arus kas keluar, sehingga secara financing activities. keseluruhan aktivitas pendanaan mencatat posisi negatif. Kemampuan Membayar Utang dan Debt Service Ability and Receivables Kolektibilitas Piutang Collectibility Perseroan secara konsisten menjaga likuiditas dan struktur The Company consistently maintains its liquidity and capital permodalan di tingkat yang sehat agar seluruh kewajiban baik structure at a sound level to ensure that all obligations, both jangka pendek maupun jangka panjang dapat dipenuhi secara short-term and long-term, can be met in a timely and efficient tepat waktu dan efisien. Pengelolaan arus kas operasional manner. Operating cash flow is managed in a disciplined way dilakukan secara disiplin dengan menyeimbangkan kebutuhan by balancing operational needs and current liabilities, thereby operasional dan kewajiban lancar sehingga stabilitas usaha preserving business stability and maintaining the confidence of serta kepercayaan mitra dan kreditur tetap terpelihara. partners and creditors. Pengelolaan kewajiban jangka panjang dilakukan secara Long-term liabilities are managed prudently by adjusting prudent melalui pengaturan struktur pendanaan dan profil financing structure and maturity profile in line with cash jatuh tempo yang selaras dengan kapasitas arus kas. flow capacity. This approach reflects the Company’s ability Pendekatan ini mencerminkan kemampuan Perseroan dalam to maintain solvency, manage risks effectively, and maintain menjaga solvabilitas, mengelola risiko secara efektif, serta financial flexibility to support sustainable growth. mempertahankan fleksibilitas keuangan untuk mendukung pertumbuhan yang berkelanjutan. 94
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Sejalan dengan itu, kualitas kolektibilitas piutang terus dijaga In this regard, the quality of receivables collectibility is
melalui penerapan prinsip kehati-hatian dalam penyaluran consistently upheld through the implementation of prudent
pembiayaan, penguatan proses monitoring, serta strategi financing practices, enhanced monitoring processes, and
penagihan yang efektif. Hal ini turut berkontribusi dalam effective collection strategies. This, in turn, supports stable
menjaga kelancaran arus kas dan memperkuat posisi likuiditas cash flows and reinforces the Company’s liquidity position.
Perseroan.
Berikut merupakan hasil perhitungan rasio likuiditas dan The following are the calculation results of the Company’s
solvabilitas Perseroan selama 2 (dua) tahun terakhir: liquidity and solvency ratios for the past 2 (two) years:
Keterangan
Description
2025 2024
Rasio Solvabilitas
Solvency Ratio
Rasio Liabilitas terhadap Aset 0,40 kali 0,41 kali
Liabilities to Assets Ratio 0.40 times 0.41 times
Rasio Liabilitas terhadap Ekuitas 0,67 kali 0,69 kali
Liabilities to Equity Ratio 0.67 times 0.69 times
Rasio Likuiditas
Liquidity Ratio
Rasio Lancar 2,11 kali 1,49 kali
Current Ratio 2.11 times 1.49 times
Rasio Kas 0,02 kali 0,43 kali
Cash Ratio 0.02 times 0.43 times
Berdasarkan tabel tersebut, profil solvabilitas Perseroan Based on the table, the Company’s solvency profile was well-
tetap terjaga dengan baik sebagaimana tercermin dari rasio maintained, as reflected in the stable liability-to-asset ratio
liabilitas terhadap aset yang tercatat stabil sebesar 0,40 kali of 0.40 times in 2025. Meanwhile, the liability-to-equity ratio
di tahun 2025. Sementara itu, rasio liabilitas terhadap ekuitas showed a slight improvement from 0.69 times to 0.68 times,
menunjukkan perbaikan tipis dari 0,69 kali menjadi 0,68 indicating a strengthening capital structure and increasingly
kali, mengindikasikan penguatan struktur permodalan serta solid risk management capacity.
kapasitas yang semakin solid dalam mengelola risiko.
Dari sisi likuiditas, rasio lancar berada pada level 2,11 kali In terms of liquidity, the current ratio stood at 2.11 times in
di tahun 2025, dibandingkan 1,49 kali pada tahun 2024. 2025, compared to 1.49 times in 2024. This decrease reflected
Penurunan ini mencerminkan optimalisasi pemanfaatan the optimization of current asset utilization to support business
aset lancar untuk mendukung ekspansi kegiatan usaha, expansion, while remaining within limits that adequately
namun tetap dalam batas yang mencerminkan kemampuan reflected the ability to meet short-term liabilities.
pemenuhan kewajiban jangka pendek secara memadai.
Sementara itu rasio kas tercatat sebesar 0,02 kali pada tahun Meanwhile, the cash ratio was recorded at 0.02 times in 2025,
2025, dibandingkan 0,43 kali pada tahun 2024. Penurunan ini compared to 0.43 times in 2024. This decrease indicated a
mengindikasikan strategi pengelolaan kas yang lebih efisien, more efficient cash management strategy, in which cash was
di mana dana kas dialokasikan secara produktif ke dalam allocated productively to earning assets without compromising
aset yang menghasilkan, tanpa mengganggu kemampuan the Company’s ability to maintain overall liquidity.
Perseroan dalam menjaga likuiditas secara keseluruhan.
Secara keseluruhan, indikator solvabilitas yang stabil dan Overall, the stable solvency indicators and maintained liquidity
likuiditas yang tetap terjaga mencerminkan kemampuan reflected the Company’s ability to manage liabilities prudently,
Perseroan dalam mengelola kewajiban secara prudent, while supporting financial flexibility to maintain sustainable
sekaligus mendukung fleksibilitas keuangan untuk menjaga business growth.
kesinambungan pertumbuhan usaha.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Target Kolektibilitas Portofolio Portfolio Collectibility Target Tingkat kolektibilitas piutang mencerminkan kemampuan The receivables collectibility level reflects the Company’s Perseroan dalam merealisasikan piutang dari kegiatan ability to effectively realize receivables from financing pembiayaan secara efektif, yang pada akhirnya berperan penting activities, which ultimately plays a crucial role in maintaining dalam menjaga likuiditas dan keberlangsungan operasional. liquidity and operational continuity. For this reason, the Oleh karena itu, Perseroan menerapkan pengelolaan piutang Company implements prudent and measurable receivables yang prudent dan terukur guna meminimalkan risiko kredit management to minimize credit risk and control the potential serta mengendalikan potensi pembiayaan bermasalah. for non-performing financing. Dalam implementasinya, pendekatan tersebut diwujudkan In the implementation, this approach is realized through melalui pemantauan berkala atas kualitas piutang pembiayaan, regular monitoring of the quality of financing receivables, khususnya terhadap akun yang menunjukkan indikasi particularly accounts showing signs of deteriorating quality. penurunan kualitas. Pemantauan ini mengacu pada ketentuan This monitoring refers to the provisions of POJK 35/2018 and POJK 35/2018 dan didukung oleh klasifikasi kolektibilitas is supported by the classification of receivables collectibility piutang berdasarkan jumlah hari tunggakan sehingga based on the number of days overdue, enabling more memungkinkan pengelolaan risiko yang lebih sistematis, systematic, measurable, and responsive risk management. terukur, dan responsif. Sejalan dengan upaya tersebut, kualitas portofolio pembiayaan In line with these efforts, the quality of the Company’s Perseroan tetap terjaga dengan baik, tercermin dari rasio NPF financing portfolio was well-maintained, as reflected in the bersih tahun 2025 yang berada pada level terkendali sebesar 2025 net NPF ratio, which remained at a manageable level of 0,71%. Lebih lanjut, ketepatan waktu pembayaran cicilan 0.71%. Furthermore, timely installment payment by debtors oleh debitur menjadi salah satu faktor yang berkontribusi served as one contributing factor to strengthening liquidity terhadap penguatan likuiditas serta terjaganya kelancaran and maintaining the Company’s operational cash flow. arus kas operasional Perseroan. Kondisi ini mencerminkan This condition reflected the improving quality of portfolio kualitas pengelolaan portofolio yang semakin baik, didukung management, supported by the implementation of effective oleh implementasi strategi penagihan yang efektif, terjalinnya collection strategies, proactive and targeted communication komunikasi yang proaktif dan terarah dengan debitur, serta with debtors, and strengthened underwriting processes and penguatan kualitas proses underwriting dan pemantauan risiko disciplined credit risk monitoring. kredit yang dilakukan secara disiplin. Struktur Modal dan Kebijakan Manajemen Capital Structure and Management atas Struktur Modal serta Dasar Policies on Capital Structure and Basis for Penentuan Kebijakan Determing Policy Kebijakan Manajemen atas Struktur Modal Management Policies and Capital Structure Pengelolaan permodalan Perseroan diarahkan untuk menjaga The Company’s capital management is aimed at maintaining a struktur keuangan yang sehat dan berkelanjutan sehingga sound and sustainable financial structure to support business mampu mendukung pertumbuhan usaha sekaligus memberikan growth while providing optimal value for shareholders. nilai optimal bagi pemegang saham. Sejalan dengan hal tersebut, Perseroan secara berkelanjutan In line with such objectives, the Company continuously mengevaluasi dan menyesuaikan komposisi permodalan evaluates and adjusts its capital composition, by considering dengan mempertimbangkan dinamika kondisi ekonomi serta the dynamic economic conditions and business needs. In kebutuhan bisnis. Dalam praktiknya, Perseroan melakukan practice, the Company monitors this through the analysis of pemantauan melalui analisis gearing ratio, yaitu perbandingan gearing ratio, which is the ratio of total debt to total equity as antara total pinjaman terhadap jumlah ekuitas sebagaimana reflected in the statement of financial position. tercermin dalam laporan posisi keuangan. Mengacu pada Anggaran Dasar, Perseroan memiliki modal Referring to the Articles of Association, the Company has dasar sebesar 4.000.000.000 lembar saham dengan nilai authorized capital of 4,000,000,000 shares with a par value nominal Rp400.000.000.000, atau Rp100 per lembar saham. of Rp400,000,000,000, or Rp100 per share. Of this amount, a Dari jumlah tersebut, sebanyak 3.552.213.000 lembar saham total of 3,552,213,000 shares have been issued and fully paid- telah ditempatkan dan disetor penuh oleh para pemegang up by shareholders. saham. 96
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Hingga akhir tahun 2025, tidak terdapat perubahan maupun As of the end of 2025, there were no changes or additions to
penambahan pada modal disetor Perseroan. the Company’s paid-in capital.
Struktur Modal Capital Structure
Struktur permodalan Perseroan per 31 Desember 2025 The Company’s capital structure as of December 31, 2025,
disajikan sebagai berikut: was presented as follows:
dalam Rupiah | in Rupiah
Jumlah Nominal Modal
Jumlah Saham
Ditempatkan dan Disetor
Ditempatkan dan Disetor
Persentase Kepemilikan Penuh
Penuh Percentage of Ownership Nominal Amount of Issued
Number of Shares Issued and
and Paid-Up Capital
Paid-Up
Modal Dasar
4.000.000.000 - 400.000.000.000
Authorized Capital
Modal Ditempatkan dan Disetor Penuh
Issued and Paid-Up Capital
Korea Development Bank 2.752.920.825 77,50 275.292.082.500
PT Dwi Satrya Utama 532.707.259 15,00 53.270.725.900
Masyarakat (kurang dari 5%)
266.584.916 7,50 26.658.491.600
Public (less than 5%)
Jumlah Modal Ditempatkan dan Disetor Penuh
3.552.213.000 100 355.221.300.000
Total Issued and Paid-Up Capital
Jumlah Saham dalam Portepel
447.787.000 - 44.778.700.000
Number of Shares in Portfolio
Dasar Penentuan Kebijakan Manajemen atas Basis for Determining Management Policy on
Struktur Permodalan Capital Structure
Perencanaan struktur permodalan Perseroan disusun selaras The Company’s capital structure planning is formulated in
dengan strategi bisnis tahunan guna memastikan ketersediaan alignment with its annual business strategy to ensure sufficient
modal yang memadai dan optimal dalam mendukung and optimal capital to support the achievement of business
pencapaian target usaha. Dalam menentukan komposisi objectives. In determining the composition of its capital,
permodalan, Perseroan berpedoman pada ketentuan the Company refers to applicable regulatory requirements,
regulator, khususnya POJK 35/2018, termasuk dalam menjaga particularly POJK No. 35/2018, including maintaining its
gearing ratio agar tetap berada dalam batas yang ditetapkan gearing ratio within the thresholds prescribed by OJK.
oleh OJK. Selain itu, pengaturan terkait struktur permodalan Furthermore, the Company’s capital structure framework
telah dituangkan secara komprehensif dalam anggaran dasar is comprehensively stipulated in its articles of association,
Perseroan, khususnya pada Pasal 4 tentang Modal. specifically under Article 4 on Capital.
Ikatan Material untuk Investasi
Barang Modal
Material Commitment for Capital Goods Investment
Sampai dengan akhir tahun 2025, Perseroan tidak memiliki Until the end of 2025, the Company had no material
komitmen maupun ikatan material terkait investasi barang commitments related to capital goods investment.
modal.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Investasi Barang Modal pada Tahun 2025 Capital Goods Investment in 2025 Sepanjang tahun 2025, Perseroan tidak merealisasikan Throughout 2025, the Company did not incur any capital pengeluaran belanja modal (capital expenditure), seiring expenditures, in line with its focus on optimizing existing dengan fokus Perseroan pada optimalisasi aset yang telah assets and improving operational management efficiency. dimiliki serta efisiensi pengelolaan operasional. Informasi dan Fakta Material yang Terjadi setelah Tanggal Laporan Akuntan Material Information and Facts Occurring after the Accountant’s Reporting Date Perseroan tidak mencatat adanya informasi maupun fakta The Company did not record any material information or facts material yang terjadi setelah tanggal periode laporan keuangan occurring after the 2025 financial reporting period that could tahun 2025 yang dapat memengaruhi kondisi keuangan, hasil impact its financial condition, operating results, or day-to-day usaha, maupun kelangsungan usaha sehari-hari. business continuity. Perbandingan antara Target dan Realisasi Tahun 2025, serta Proyeksi Kinerja Tahun 2026 Comparison between 2025 Target and Realization, and Performance Projection in 2026 Perbandingan antara Target dan Realisasi Comparison between 2025 Target and Tahun 2025 Realization Sepanjang tahun 2025, realisasi kinerja Perseroan belum Throughout 2025, the realization of the Company’s performance sepenuhnya mencapai target yang telah ditetapkan pada did not fully achieve the targets set at the beginning of the awal tahun. Kondisi ini tidak terlepas dari dinamika industri year. This situation was closely linked to the dynamics of pembiayaan yang masih diwarnai berbagai tantangan, financing industry, which was filled with various challenges, termasuk permintaan yang belum sepenuhnya pulih serta including demand that had not yet fully recovered and the penerapan prinsip kehati-hatian dalam menyalurkan application of prudent principles in disbursing new financing pembiayaan baru guna menjaga kualitas aset. Sebagai to maintain asset quality. Consequently, financing growth was konsekuensinya, pertumbuhan pembiayaan belum optimal not yet optimal and impacted the Company’s overall financial dan turut memengaruhi pencapaian kinerja keuangan maupun and operational performance. operasional Perseroan secara keseluruhan. 98
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Di tengah kondisi tersebut, Perseroan tetap konsisten Amid these conditions, the Company remains consistent in
mengedepankan disiplin dalam pengelolaan risiko sebagai prioritizing disciplined risk management as a fundamental basis
landasan utama dalam menjaga keberlanjutan usaha. Oleh for sustaining its business. Therefore, although growth has not
karena itu, meskipun pertumbuhan belum mencapai target, yet met the target, the Company’s performance remains within
kinerja yang dihasilkan tetap berada dalam koridor yang sehat a sound and well-controlled range.
dan terkendali.
Dengan memperhatikan keseluruhan faktor tersebut, By considering all these factors, the comparison between
perbandingan antara target dan realisasi kinerja Perseroan target and realization of the Company’s performance for the
untuk periode yang berakhir pada 31 Desember 2025 disajikan period ended December 31, 2025, were presented in the
pada tabel berikut: following table:
dalam jutaan Rupiah, kecuali dinyatakan lain | in millions of Rupiah, unless otherwise stated
2025 2026
Parameter
Parameter Realisasi Pencapaian (%) Proyeksi
Target
Realization Achievement (%) Projection
Pendapatan 201.549 176.793 87,72 203.468
Revenues
Penyaluran 1.100.000 1.038.000 94,36 1.250.000
Pembiayaan Baru
New Financing
Disbursement
Struktur Modal Proyeksi rasio permodalan Perseroan untuk Realisasi rasio 80,60 96,38%
Capital Structure tahun 2025 adalah sebesar 121,51%. permodalan Perseroan
The Company’s projected capital adequacy ratio untuk tahun 2025 adalah
in 2025 was 121.51%. sebesar 97,94%.
The Company’s actual
capital adequacy ratio in
2025 was 97.94%.
Kebijakan Dividen Kebijakan dividen Perseroan senantiasa 98,30% terhadap laba - -
Dividend Policy mengacu pada peraturan perundang-undangan bersih tahun buku 2024.
yang berlaku. Inisiatif pembagian dividen 98.30% of net profit for
dilakukan setiap tahun melalui RUPS Tahunan the 2024 fiscal year.
dengan tetap memperhatikan kondisi keuangan
Perseroan.
The Company’s dividend policy consistently
refers to the applicable laws and regulations.
The dividend distribution initiative is carried
out every year through the Annual GMS by still
considering the Company’s financial condition.
Berdasarkan tabel tersebut, realisasi kinerja Perseroan pada Based on this table, the realization of the Company’s
tahun 2025 menunjukkan capaian yang positif dibandingkan performance in 2025 demonstrated positive achievements
dengan target yang telah ditetapkan pada awal tahun. compared to the targets set at the beginning of the year.
Kinerja pendapatan, laba tahun berjalan, serta aktivitas The performances of revenues, profit for the year, and
penyaluran pembiayaan tetap terjaga di level yang solid financing disbursement activities remained at solid levels
dan mencerminkan kemampuan Perseroan dalam menjaga and represented the Company’s ability to maintain growth
momentum pertumbuhan di tengah dinamika industri. momentum amidst industry dynamics. Although several
Meskipun masih terdapat beberapa parameter yang belum parameters did not yet fully achieve their targets, this did not
sepenuhnya mencapai target, hal tersebut tidak mengurangi diminish the fundamental quality of the Company’s overall
kualitas fundamental kinerja Perseroan secara umum. performance.
Dari sisi struktur permodalan, Perseroan berhasil In terms of capital structure, the Company has successfully
mempertahankan tingkat permodalan yang kuat dan sesuai maintained a strong capital level in line with projections,
dengan proyeksi, sehingga memberikan ruang yang memadai providing adequate room to support sustainable business
untuk mendukung ekspansi usaha secara berkelanjutan. expansion. On the other hand, the realization of dividend
Di sisi lain, realisasi kebijakan dividen yang melampaui policy, which exceeds the established minimum limit,
batas minimum yang ditetapkan mencerminkan konsistensi represents the Company’s consistency in creating added value
Perseroan dalam menciptakan nilai tambah bagi pemegang for shareholders, while maintaining a balance between profit
saham, dengan tetap menjaga keseimbangan antara distribusi distribution and capital structure strengthening.
laba dan penguatan struktur permodalan.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Perbedaan antara target dan realisasi dipandang sebagai bagian The difference between target and realization is seen as dari dinamika usaha yang wajar dan menjadi landasan bagi part of normal business dynamics and serves as a basis for Manajemen untuk semakin memperkuat kualitas perencanaan Management to further strengthen the quality of strategic dan eksekusi strategi. Dengan melakukan evaluasi yang planning and execution. By conducting comprehensive komprehensif, Perseroan terus mengoptimalkan respons evaluations, the Company continues to optimize its response terhadap berbagai faktor eksternal maupun internal, sehingga to various external and internal factors, ensuring that future langkah-langkah perbaikan yang diambil ke depan menjadi improvement measures are more focused, adaptive, and lebih terarah, adaptif, dan mampu mendorong pencapaian capable of driving optimal performance in the following period. kinerja yang lebih optimal pada periode berikutnya. Proyeksi Kinerja Tahun 2026 Performance Projection in 2026 Kinerja Perseroan sepanjang tahun 2025 menjadi dasar The Company’s performance throughout 2025 served as an evaluasi penting bagi Manajemen dalam menelaah efektivitas important evaluation basis for Management in assessing the strategi yang telah dijalankan. Evaluasi tersebut selanjutnya effectiveness of its strategies. This evaluation then served as menjadi landasan dalam penyempurnaan kebijakan dan arah the basis for improving the Company’s policies and strategic strategis Perseroan, sekaligus dalam penetapan target kinerja direction, as well as establishing more realistic, adaptive, and tahun 2026 yang lebih realistis, adaptif, dan terukur. measurable performance targets in 2026. Dalam proses penyusunannya, Perseroan mempertimbangkan In the preparation process, the Company comprehensively berbagai asumsi utama secara komprehensif, termasuk considers various key assumptions, including macroeconomic perkembangan kondisi makroekonomi, dinamika industri developments, financing industry dynamics, and the Company’s pembiayaan, serta kapasitas internal Perseroan. Dengan tetap internal capacity. While upholding the principle of prudence, mengedepankan prinsip kehati-hatian, Perseroan berupaya the Company strives to ensure sustainable business growth memastikan pertumbuhan usaha yang berkelanjutan dengan while maintaining the quality of its financing portfolio. tetap menjaga kualitas portofolio pembiayaan. Kebijakan Dividen dan Pembagiannya Dividend Policy and its Distribution Kebijakan Dividen Dividend Policy Perseroan menetapkan kebijakan pembagian dividen dengan The Company establishes its dividend distribution policy by mempertimbangkan kondisi dan tingkat kesehatan keuangan, considering the Company’s financial health and condition, posisi permodalan, target rasio, kepatuhan terhadap peraturan capital position, target ratios, compliance with laws and perundang-undangan, serta faktor relevan lainnya. Sejalan regulations, and other relevant factors. Accordingly, every dengan hal tersebut, setiap keputusan pembagian dividen dividend distribution decision is proposed by the Board of diusulkan oleh Direksi untuk memperoleh persetujuan dalam Directors for approval at the General Meeting of Shareholders. Rapat Umum Pemegang Saham. Adapun dividen yang dibagikan kepada pemegang saham Dividends distributed to shareholders are derived from net berasal dari laba bersih setelah penyisihan cadangan dan hanya profit after the provision of reserves and can only be distributed dapat dilakukan apabila Perseroan memiliki saldo laba positif. if the Company has a positive retained earnings balance. In the Dalam pelaksanaannya, Perseroan senantiasa memperhatikan implementation, the Company consistently considers the need kebutuhan dana cadangan, rencana pendanaan dan penguatan for reserve funds, financing plans and capital strengthening, modal, serta kecukupan modal kerja guna mendukung and the adequacy of working capital to support business keberlanjutan usaha. sustainability. Seluruh saham yang telah ditempatkan dan disetor penuh All issued and paid-up shares have equal rights in all matters, memiliki hak yang sama dan sederajat dalam segala hal, including the right to dividend distribution, in accordance with termasuk hak atas pembagian dividen, sesuai dengan the provisions of the articles of association and applicable laws ketentuan anggaran dasar dan peraturan perundang-undangan and regulations. yang berlaku. 100
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Pembagian Dividen dalam 2 (Dua) Tahun Dividend Distribution in the Past 2 (Two)
Terakhir Years
Dengan mengacu pada Keputusan Rapat Umum Pemegang With reference to the Resolution of the 2025 Annual General
Saham Tahunan (RUPST) Tahun 2025 yang diselenggarakan Meeting of Shareholders (AGMS) held on June 5, 2025, the
pada 5 Juni 2025, disetujui keputusan pembagian dividen tunai resolution to distribute cash dividends to shareholders was
kepada para pemegang saham. adopted.
Informasi mengenai realisasi pembayaran dividen kepada Information regarding the realization of dividend payments to
pemegang saham dalam 2 (dua) tahun buku terakhir disajikan shareholders in the past 2 (two) fiscal years is presented as
sebagai berikut: follows:
Keterangan
Description
2025 2024
Keputusan RUPST Tahun 2025
Dasar hukum untuk Tahun Buku 2024
-
Legal basis Resolution of the 2025 AGMS
for the 2024 Fiscal Year
Pembagian dividen atas kinerja tahun buku 2024
Tahun buku
Dividend distribution based on performance for -
Fiscal year
the 2024 fiscal year
Total dividen yang dibagikan
Rp63.939.834.000 -
Total dividends distributed
Jumlah dividen per saham
Rp18 -
Dividend amount per share
Persentase dividen yang dibagikan terhadap laba bersih
98,30% -
Percentage of dividends distributed to net profit
Tanggal pengumuman distribusi dividen tunai 11 Juni 2025
-
Announcement Date of cash dividend distribution June 11, 2025
Tanggal pembayaran dividen tunai 11 Juli 2025
-
Date of cash dividend payment July 11, 2025
Dasar Kebijakan Pembagian Dividen Basis for Dividend Distribution Policy
Kebijakan pembagian dividen Perseroan mengacu pada The Company’s dividend distribution policy refers to the
ketentuan dalam Anggaran Dasar Perseroan, khususnya Pasal provisions of the Company’s Articles of Association, specifically
22 tentang Penggunaan Laba dan Pembagian Dividen. Sejalan Article 22 on the Appropriation of Profit and Dividend
dengan ketentuan tersebut, penetapan pembagian dividen Distribution. In line with these provisions, the determination of
dilakukan melalui RUPS dengan memperhatikan kondisi dividend distribution is made through the GMS, with due regard
keuangan Perseroan, kebutuhan pengembangan usaha, serta to the Company’s financial condition, business development
kepentingan seluruh pemegang saham, guna memastikan needs, and the interests of all shareholders, to ensure the
keseimbangan antara pemberian imbal hasil kepada pemegang balance between providing returns to shareholders and the
saham dan keberlangsungan usaha Perseroan. Company’s business continuity.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Prospek Usaha Tahun 2026 Business Outlook in 2026 Pada tahun 2026, dinamika perekonomian global diperkirakan In 2026, global economic dynamics are expected to remain masih akan diwarnai oleh ketidakpastian, seiring dengan filled with uncertainty, along with the continuation of relatively berlanjutnya kebijakan moneter yang relatif ketat di negara tight monetary policies in developed countries, global trade maju, fragmentasi perdagangan global, serta volatilitas pasar fragmentation, and financial market volatility. Nevertheless, keuangan. Meskipun demikian, meredanya tekanan inflasi easing inflationary pressures and the gradual opening of room dan mulai terbukanya ruang pelonggaran kebijakan secara for policy easing are expected to contribute to stabilizing global bertahap diperkirakan akan memberikan dorongan terhadap economic conditions. stabilisasi kondisi ekonomi global. Di tengah kondisi tersebut, perekonomian Indonesia Amidst these conditions, Indonesia’s economy is projected to diproyeksikan tetap menunjukkan resiliensi yang solid, continuously demonstrate solid resilience, driven by strong didukung oleh kuatnya permintaan domestik dan stabilitas domestic demand and maintained macroeconomic stability. makroekonomi yang terjaga. Sejalan dengan itu, Bank Accordingly, Bank Indonesia projects Indonesia’s economic Indonesia memprakirakan pertumbuhan ekonomi Indonesia growth in 2026 to be in the range of 4.9%–5.7% (YoY), with pada tahun 2026 akan berada pada kisaran 4,9%–5,7% (YoY), inflation expected to remain controlled within the target range dengan inflasi yang diperkirakan tetap terkendali dalam of 2.5%±1%, in line with the increasingly accommodative policy sasaran 2,5%±1%, seiring dengan bauran kebijakan yang akan mix. semakin akomodatif. Dari sisi sektor riil, indikator keyakinan dan aktivitas usaha From real sector perspective, business confidence and diperkirakan akan tetap menunjukkan tren positif, tercermin activity indicators are expected to maintain a positive trend, dari Indeks Keyakinan Konsumen (IKK) yang berada pada level reflected in the optimistic Consumer Confidence Index (IKK) optimis serta peningkatan kegiatan usaha di berbagai sektor and increased business activity in various key sectors, such utama, seperti industri pengolahan, perdagangan, transportasi, as manufacturing, trade, transportation, and agriculture. dan pertanian. Kondisi ini diharapkan dapat terus mendorong This condition is expected to continuously drive demand for permintaan pembiayaan, khususnya pada segmen konsumtif financing, particularly in consumer segments such as motor seperti kendaraan bermotor dan barang elektronik. vehicles and electronics. Sejalan dengan perkembangan tersebut, OJK memproyeksikan In line with these developments, OJK projects that the national industri pembiayaan nasional akan tetap memiliki ruang financing industry will continue to have room for positive pertumbuhan yang positif, dengan estimasi pertumbuhan growth, with estimated financing receivables growth in the piutang pembiayaan pada kisaran 6%–8% (YoY) pada tahun range of 6%–8% (YoY) in 2026. Nevertheless, industry players 2026. Namun demikian, pelaku industri tetap dihadapkan remain challenged to maintain asset quality, strengthen risk pada tantangan untuk menjaga kualitas aset, memperkuat management, and consistently implement prudent principles. manajemen risiko, serta menerapkan prinsip kehati-hatian secara konsisten. Dengan mempertimbangkan prospek makroekonomi dan With due observance of macroeconomic outlook and industry dinamika industri ke depan, Perseroan memandang tahun 2026 dynamics in the future, the Company views 2026 as a strategic sebagai momentum strategis untuk mendorong pertumbuhan momentum to drive more optimal and sustainable growth. In yang lebih optimal dan berkelanjutan. Sejalan dengan arah line with the previously established strategic direction, the strategi yang telah ditetapkan sebelumnya, Perseroan optimis Company is optimistic about achieving better performance dapat membukukan kinerja yang lebih baik dibandingkan compared to 2025, supported by the implementation of a more dengan realisasi tahun 2025, didukung oleh penerapan targeted business strategy, strengthening of asset quality, and strategi bisnis yang lebih terarah, penguatan kualitas aset, optimization of selective and prudent financing distribution. serta optimalisasi penyaluran pembiayaan secara selektif dan prudent. 102
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Aspek Pemasaran
Marketing Aspect
Strategi Pemasaran Marketing Strategy
Dalam menghadapi dinamika persaingan industri pembiayaan In facing the increasingly competitive dynamics of financing
yang semakin kompetitif, Perseroan secara konsisten industry, the Company consistently strengthens its adaptive,
memperkuat strategi pemasaran yang adaptif, terarah, dan targeted, and integrated marketing strategy. This approach
terintegrasi. Pendekatan ini tidak hanya ditujukan untuk is aimed not only at driving increased financing volume but
mendorong peningkatan volume pembiayaan, tetapi juga also at ensuring that portfolio quality is maintained through
memastikan kualitas portofolio tetap terjaga melalui penerapan the implementation of more selective and risk-based market
segmentasi pasar yang lebih selektif dan berbasis risiko. segmentation.
Perseroan mengoptimalkan sinergi antara pengembangan The Company optimizes synergies between distribution
kanal distribusi, pemanfaatan teknologi digital, serta penguatan channel development, utilization of digital technology, and
hubungan dengan mitra bisnis strategis guna memperluas strengthening relationships with strategic business partners
jangkauan pasar secara lebih efektif. Di sisi lain, Perseroan to expand market reach more effectively. Furthermore, the
juga secara aktif mengidentifikasi potensi pasar baru dengan Company also actively identifies new market potential while
tetap berfokus pada segmen pembiayaan yang memiliki profil maintaining its focus on financing segments with measurable
risiko terukur serta prospek pertumbuhan yang berkelanjutan risk profiles and sustainable growth prospects, ensuring that
sehingga setiap ekspansi yang dilakukan tetap sejalan dengan each expansion remains in line with prudent principles.
prinsip kehati-hatian.
Penguatan kapabilitas tenaga pemasaran juga menjadi Strengthening the capabilities of marketing workforce
salah satu prioritas utama dalam mendukung efektivitas also becomes a top priority in supporting the effective
implementasi strategi pengembangan pangsa pasar. Oleh implementation of market share development strategy.
karena itu, Perseroan secara berkelanjutan meningkatkan For this reason, the Company continuously improves the
kompetensi tim pemasaran melalui program pelatihan yang competency of its marketing team through comprehensive
komprehensif, antara lain mencakup pemahaman produk, training programs, including product understanding, customer
kemampuan analisis kebutuhan nasabah, serta pemanfaatan needs analysis skills, and digital technology utilization. These
teknologi digital. Upaya ini ditujukan untuk memastikan proses efforts are aimed at ensuring that the acquisition process is
akuisisi berjalan lebih selektif, terarah, dan selaras dengan risk more selective, targeted, and aligned with the Company’s risk
appetite Perseroan. appetite.
Selain itu, Perseroan turut mengedepankan pendekatan Furthermore, the Company prioritizes a relationship-based
relationship-based marketing melalui penguatan kemitraan marketing approach by strengthening strategic partnerships
strategis dengan dealer, vendor, serta nasabah eksisting. with dealers, vendors, and existing customers. This initiative
Inisiatif ini memungkinkan optimalisasi peluang repeat order optimizes repeat order and cross-selling opportunities, while
dan cross-selling, sekaligus meningkatkan efisiensi dalam increasing efficiency in expanding its customer base. The
memperluas basis pelanggan. Pemanfaatan data dan sistem utilizations of data and digital systems are also continuously
digital juga terus dioptimalkan untuk mendukung efektivitas optimized to support marketing effectiveness, both in
pemasaran, baik dalam aktivitas akuisisi maupun retensi customer acquisition and retention activities, resulting in a
nasabah, sehingga menghasilkan proses yang lebih terukur more measurable and insight-driven process.
dan berbasis insight.
Sejalan dengan hal tersebut, strategi pemasaran Perseroan In line with these strategies, the Company’s marketing strategy
diarahkan untuk menciptakan proposisi nilai yang kompetitif, is aimed at creating a competitive value proposition, including
baik dari sisi produk, skema pembiayaan, maupun kualitas in terms of products, financing schemes, and service quality.
layanan. Perseroan secara berkelanjutan menyempurnakan The Company continuously improves its service processes to
proses layanan agar lebih cepat, transparan, dan terintegrasi be faster, more transparent, and digitally integrated, in order to
secara digital, guna memberikan pengalaman yang lebih baik provide better experience and be more responsive to customer
serta responsif terhadap kebutuhan nasabah, yang pada needs, thus ultimately strengthening customer loyalty.
akhirnya memperkuat loyalitas pelanggan.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Di sisi lain, optimalisasi jaringan kantor dan penguatan channel Meanwhile, office network optimization and distribution distribusi dilakukan secara selektif dengan mempertimbangkan channel strengthening are carried out selectively, by potensi pasar di masing-masing wilayah. Langkah ini considering market potential in each region. These steps mendukung strategi ekspansi yang terukur, sekaligus support a measurable expansion strategy while ensuring memastikan tercapainya keseimbangan antara pertumbuhan the balance between business growth and sustainable risk bisnis dan pengelolaan risiko secara berkelanjutan. management. Pangsa Pasar Market Share Implementasi strategi pemasaran yang konsisten tersebut The consistent implementation of marketing strategy enables memungkinkan Perseroan menjaga posisi kompetitif di tengah the Company to maintain its competitive position amidst persaingan industri, sebagaimana tercermin dari pangsa industry competition, as reflected in its relatively stable market pasar yang relatif stabil dalam dua tahun terakhir. Dengan share over the past two years. With its asset market share pangsa pasar aset yang masih di bawah 1% pada posisi remained below 1% as of December 2025, the Company saw Desember 2025, Perseroan melihat peluang yang luas untuk ample opportunity to continue increasing market penetration terus meningkatkan penetrasi pasar secara bertahap dan gradually and sustainably. berkelanjutan. Program Kepemilikan Saham Karyawan atau Manajemen (ESOP/MSOP) Employee or Management Stock Ownership Program (ESOP/MSOP) Sampai dengan akhir tahun 2025, Perseroan belum memiliki Until the end of 2025, the Company did not have any stock program kepemilikan saham, baik bagi karyawan maupun ownership program for either employees or management. manajemen. Realisasi Penggunaan Dana Hasil Penawaran Umum Realization of the Use of Proceeds from Public Offering Perseroan telah melaporkan realisasi penggunaan seluruh The Company has reported the use of all proceeds from dana hasil Penawaran Umum Perdana Saham kepada OJK, the Initial Public Offering to the Financial Services Authority sebelumnya Badan Pengawas Pasar Modal dan Lembaga (OJK), formerly the Capital Market and Financial Institution Keuangan (Bapepam-LK), melalui surat No. 350/DIR/ Supervisory Agency (Bapepam-LK), through Letter No. 350/ HO/10/11 tanggal 24 Oktober 2011. Informasi tersebut juga DIR/HO/10/11 dated October 24, 2011. This information was telah disampaikan dalam Rapat Umum Pemegang Saham also submitted at the Company’s Annual General Meeting of Tahunan Perseroan hingga seluruh dana tersebut sepenuhnya Shareholders until all proceeds were fully realized. terealisasi. Selanjutnya, terkait pelaksanaan Penawaran Umum Terbatas Furthermore, regarding the implementation of the Limited I dengan Hak Memesan Efek Terlebih Dahulu pada September Public Offering I with Pre-emptive Rights in September 2021, 2021, Perseroan telah melaporkan realisasi penggunaan the Company has reported the use of these proceeds to OJK dana tersebut kepada OJK untuk periode 31 Desember 2021 for the period December 31, 2021 to March 31, 2022, through sampai dengan 31 Maret 2022 melalui Surat No. 005/DIR/ Letter No. 005/DIR/HO/01/22 dated January 7, 2022. The HO/01/22 tanggal 7 Januari 2022. Perseroan juga telah Company also announced this to the public through the official 104
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mengumumkannya kepada masyarakat melalui situs web website of Indonesia Stock Exchange on January 7, 2022, and
resmi Bursa Efek Indonesia pada tanggal 7 Januari 2022, serta submitted it to shareholders at the Annual General Meeting of
menyampaikannya kepada pemegang saham dalam Rapat Shareholders on June 10, 2022.
Umum Pemegang Saham Tahunan pada tanggal 10 Juni 2022.
Selanjutnya, Perseroan menyampaikan laporan realisasi Furthermore, the Company submitted a report on the
penggunaan dana untuk periode 30 Juni 2022 melalui realization of the use of proceeds for the period ended June 30,
Surat No. 047/DIR/HO/07/22 tanggal 13 Juli 2022 dan 2022, through Letter No. 047/DIR/HO/07/22 dated July 13,
mengumumkannya melalui situs web Bursa Efek Indonesia 2022, and announced it through the Indonesia Stock Exchange
pada 14 Juli 2022. Pada posisi 30 Juni 2022, seluruh dana hasil website on July 14, 2022. As of June 30, 2022, all proceeds
Penawaran Umum Terbatas I telah sepenuhnya digunakan from the Limited Public Offering I had been fully utilized and
dan telah dilaporkan dalam Rapat Umum Pemegang Saham reported at the Company’s 2023 Annual General Meeting of
Tahunan Perseroan tahun 2023. Shareholders.
Informasi Material mengenai Investasi,
Ekspansi, Divestasi, Penggabungan/
Peleburan Usaha, Akuisisi atau
Restrukturisasi Utang/Modal
Material Information on Investments, Expansions, Divestments,
Mergers, Acquisitions or Capital/Debt Restructuring
Pada tahun 2025, Perseroan tidak melaksanakan investasi, The Company did not conduct investments, expansions,
ekspansi, divestasi, penggabungan/peleburan usaha, akuisisi divestments, mergers, acquisitions or capital/debt
atau restrukturisasi utang/modal sehingga tidak ada informasi restructuring in 2025, therefore there is no material information
material yang dapat disampaikan Perseroan mengenai hal on the matter for the Company to disclose.
tersebut.
Informasi Transaksi Afiliasi dengan
Pihak-Pihak Berelasi
Information on Affiliated Transactions with Related Parties
Transaksi Material yang Mengandung Material Transactions with Conflicts of
Benturan Kepentingan Interest
Selama tahun 2025, Perseroan tidak melakukan transaksi Throughout 2025, the Company did not engage in any
yang mengandung benturan kepentingan. Dengan demikian, transactions with conflicts of interest. Therefore, there were
tidak terdapat transaksi yang memerlukan persetujuan melalui no transactions requiring approval through General Meeting
Rapat Umum Pemegang Saham (RUPS) sebagaimana diatur of Shareholders (GMS) as stipulated in applicable regulations.
dalam ketentuan yang berlaku.
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Alasan Dilakukannya Transaksi Reason for Conducting Transactions
Transaksi dengan pihak berelasi yang dilakukan oleh Perseroan Transactions with related parties conducted by the Company
merupakan bagian dari kegiatan usaha yang wajar dan are part of its normal business activities and are intended to
bertujuan untuk mendukung operasional perusahaan, dengan support the Company’s operations, while adhering to the arm’s
tetap memperhatikan prinsip kewajaran dan kelaziman usaha length principle.
(arm’s length principle).
Pihak Berelasi, Sifat Hubungan, dan Sifat Related Parties, Nature of Relationships,
Transaksi and Nature of Transactions
Informasi mengenai pihak berelasi yang melakukan transaksi Information on related parties making transactions with the
dengan Perseroan selama tahun 2025, termasuk sifat hubungan Company in 2025, including the nature of relationships and
dan jenis transaksi, telah diungkapkan dalam Catatan No. 34 types of transactions, is disclosed in Note No. 34 to the
atas Laporan Keuangan Tahunan Perseroan untuk tahun buku Company’s Annual Financial Statements for the fiscal year
yang berakhir pada 31 Desember 2025. Ringkasan mengenai ended December 31, 2025. A summary of the related parties,
pihak berelasi, sifat hubungan, dan sifat transaksi tersebut nature of relationships, and nature of transactions is presented
disajikan sebagai berikut: as follows:
Pihak Berelasi Sifat dari Hubungan
Related Parties Nature of Relationship
Pemegang saham utama Perseroan
Korea Development Bank (KDB)
Majority shareholders of the Company
Dewan Komisaris dan Direksi Personel manajemen kunci
Board of Commissioners and Board of Directors Key management personnel
Saldo Transaksi dengan Pihak-Pihak Balance of Transactions with Related
Berelasi Parties
Pengungkapan lebih lanjut mengenai transaksi dengan pihak Further disclosures on transactions with related parties are
berelasi disajikan dalam Catatan 34 atas Laporan Keuangan. presented in Note 34 to the Financial Statements. The following
Berikut ringkasan saldo signifikan dengan pihak berelasi per is a summary of significant balances with related parties as of
31 Desember 2025 dan 2024: December 31, 2025, and 2024:
(dalam ribuan Rupiah, kecuali dinyatakan lain) | (in thousands of Rupiah, unless otherwise stated)
31 Desember 2025 31 Desember 2024
Uraian Pihak Berelasi December 31, 2025 December 31, 2024
Description Related Parties Persentase (%) Persentase (%)
Total Total
Percentage (%) Percentage (%)
Liabilitas
Liabilities
Pinjaman yang Diterima Korea Development 167.820.000 20,41 323.240.000 38,37
Loans Received Bank
Beban
Expenses
Beban Bunga Korea Development 15.750.938 52,76 18.833.649 57,62
Interest Expenses Bank
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Selain itu, Perseroan juga melakukan transaksi berikut ini: Furthermore, the Company also conducted the following
transactions:
a. Pada tanggal 3 Desember 2020, Perseroan menandatangani a. On December 3, 2020, the Company signed a loan
perjanjian pinjaman dengan KDB sebesar US$20.000.000. agreement with KDB amounting to US$20,000,000. This
Pinjaman ini digunakan untuk modal kerja dan diberikan loan was used for working capital and was unsecured. On
tanpa jaminan. Pada tanggal 1 Desember 2025, Perseroan December 1, 2025, the Company made a repayment of the
melakukan pelunasan atas pinjaman tersebut dan di loan. On the same date, the Company and KDB signed a
tanggal yang sama, Perseroan dan KDB menandatangani loan agreement for US$10,000,000, which was used for
perjanjian pinjaman sebesar US$10.000.000 yang working capital and provided without collateral, with a term
digunakan untuk modal kerja dan diberikan tanpa jaminan, of two (2) years, an interest rate of US$ SOFR + 0.50%
dengan jangka waktu dua (2) tahun, suku bunga US$ per annum, and maturing on December 1, 2027 (Note
SOFR + 0,50% per tahun dan jatuh tempo pada tanggal 14). The Company disclosed information regarding these
1 Desember 2027 (Catatan 14). Atas transaksi tersebut transactions to the public on December 3, 2025.
Perseroan telah melakukan keterbukaan informasi kepada
publik pada tanggal 3 Desember 2025.
b. Pinjaman yang diterima Perseroan dari Bank Mizuho b. The loans received by the Company from Mizuho Bank are
dijamin dengan letter of comfort dari KDB (Catatan 14). secured by letter of comfort from KDB (Note 14).
c. Imbalan yang diberikan kepada Dewan Komisaris dan c. The aggregate salaries and short-term benefits paid to the
Direksi untuk gaji dan imbalan kerja jangka pendek untuk Board of Commissioners and Board of Directors for the
tahun-tahun yang berakhir 31 Desember 2025 dan 2024 years ended December 31, 2025, and 2024, amounted to
masing-masing sebesar Rp6.106.557 dan Rp5.773.569 Rp6,106,557 and Rp5,773,569, respectively, or 13.57%
atau masing-masing sebesar 13,57% dan 13,79% dari and 13.79%, respectively, from the total salaries and
jumlah beban gaji dan tunjangan. employees’ benefits expense.
Kewajaran, Mekanisme Review, dan Fairness, Review Mechanism, and
Pemenuhan Peraturan Transaksi dengan Compliance with Regulations on
Pihak Afiliasi Transactions with Affiliated Parties
Dalam menjalankan kegiatan usahanya, Perseroan melakukan In carrying out business activities, the Company conducts
transaksi dengan pihak-pihak berelasi sebagai bagian dari transactions with related parties as part of its normal business
aktivitas bisnis normal, khususnya terkait dengan transaksi activities, particularly related to financing transactions. In
pendanaan. Sehubungan dengan hal tersebut, Perseroan relation to this matter, the Company consistently ensures that
senantiasa memastikan bahwa setiap transaksi yang dilakukan each transaction does not contain any conflicts of interest and
tidak mengandung benturan kepentingan serta tetap prioritizes the principles of good corporate governance.
mengedepankan prinsip tata kelola perusahaan yang baik.
Dalam implementasinya, Perseroan menerapkan prinsip In the implementation, the Company applies the arm’s length
kewajaran dan kelaziman usaha (arm’s length principle), di principle, wherein each affiliated transaction is conducted
mana setiap transaksi afiliasi dilakukan dengan syarat dan under terms and conditions comparable to transactions
ketentuan yang sebanding dengan transaksi yang dilakukan with third parties. If there are any differences in conditions,
kepada pihak ketiga. Apabila terdapat perbedaan kondisi, the Company ensures that such matters are transparently
Perseroan memastikan bahwa hal tersebut diungkapkan disclosed in the financial statements in accordance with
secara transparan dalam laporan keuangan sesuai dengan applicable regulations.
ketentuan yang berlaku.
Selain itu, Perseroan juga menjalankan mekanisme review Furthermore, the Company also implements internal review
secara internal untuk memastikan bahwa seluruh transaksi mechanism to ensure that all transactions with affiliated
dengan pihak afiliasi telah melalui proses evaluasi yang parties have undergone an adequate evaluation process, both
memadai baik dari aspek kewajaran maupun kepatuhan for fairness and compliance with internal policies.
terhadap kebijakan internal.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Sejalan dengan penerapan mekanisme review internal tersebut, In line with the implementation of this internal review Perseroan memastikan bahwa setiap transaksi dengan pihak mechanism, the Company ensures that every transaction with afiliasi, termasuk proses pencatatan keuangannya, telah affiliated parties, including the financial recording process, is dilaksanakan sesuai dengan ketentuan regulasi yang berlaku, carried out in accordance with applicable regulations, including termasuk POJK No. 42/POJK.04/2020 tentang Transaksi POJK No. 42/POJK.04/2020 on Affiliated Transactions and Afiliasi dan Transaksi Benturan Kepentingan Transaksi Tertentu Conflict of Interest Transactions in Certain Transactions serta PSAK 7 tentang Pengungkapan Pihak-pihak Berelasi. and PSAK 7 on Disclosure of Related Parties. This matter Hal ini sekaligus mencerminkan komitmen Perseroan untuk also reflects the Company’s commitment to consistently senantiasa menjaga integritas dalam setiap transaksi afiliasi maintaining integrity in every affiliated transaction to support guna mendukung praktik usaha yang sehat, wajar, dan sesuai business practices that are sound, fair, and in line with good dengan prinsip tata kelola perusahaan yang baik. corporate governance principles. Peran Direksi, Dewan Komisaris, dan Role of the Board of Directors, Board of Komite Audit Commissioners, and Audit Committee Direksi memastikan bahwa setiap transaksi yang dilakukan The Board of Directors ensures that every transaction Perseroan telah melalui proses kajian internal yang memadai conducted by the Company has undergone an adequate internal baik dari aspek kewajaran, profil risiko, maupun kesesuaiannya review process, including aspects of fairness, risk profile, and dengan kebijakan dan ketentuan yang berlaku. Direksi juga compliance with applicable policies and regulations. The Board memastikan bahwa seluruh transaksi dilaksanakan secara of Directors also ensures that all transactions are carried prudent dan bebas dari benturan kepentingan yang berpotensi out prudently and free from conflicts of interest that could merugikan Perseroan. potentially harm the Company. Sejalan dengan hal tersebut, Dewan Komisaris turut In line with such matters, the Board of Commissioners also menjalankan fungsi pengawasan secara independen terhadap carries out an independent supervisory function regarding the kebijakan dan pelaksanaan transaksi afiliasi. Melalui peran policies and implementation of affiliated transactions. Through ini, Dewan Komisaris memastikan bahwa prinsip tata kelola this role, the Board of Commissioners ensures that the good perusahaan yang baik senantiasa diterapkan, khususnya corporate governance principles are consistently implemented, dalam menjaga transparansi, akuntabilitas, serta perlindungan particularly in maintaining transparency, accountability, and terhadap kepentingan pemangku kepentingan. protecting stakeholder interests. Dalam mendukung efektivitas pengawasan Dewan Komisaris, To support the effectiveness of the Board of Commissioners’ Komite Audit berperan melakukan penelaahan yang lebih supervision, Audit Committee plays a role in conducting in-depth mendalam, khususnya terhadap transaksi afiliasi yang bersifat reviews, particularly regarding material affiliated transactions. material. Penelaahan tersebut mencakup evaluasi atas This review includes evaluation of the transaction’s compliance kesesuaian transaksi dengan prinsip kewajaran (arm’s length with the arm’s length principle, applicable accounting principle), standar akuntansi yang berlaku termasuk PSAK standards, including PSAK 7, and related regulatory provisions. 7, serta ketentuan regulasi terkait. Hasil evaluasi tersebut The results of this evaluation then serve as the basis for selanjutnya menjadi dasar rekomendasi bagi Dewan Komisaris recommendations to the Board of Commissioners in carrying dalam menjalankan fungsi pengawasannya. out its supervisory function. Keterpaduan peran antar-organ Perseroan tersebut menjadi The integrated roles of the Company’s various organs form the landasan bagi efektivitas mekanisme check and balance basis for the effectiveness of check and balance mechanism dalam pengelolaan transaksi afiliasi. Sepanjang tahun 2025, in managing affiliated transactions. Throughout 2025, all seluruh transaksi dengan pihak berelasi telah dilakukan transactions with related parties were conducted prudently, secara prudent, transparan, dan bebas benturan kepentingan, transparently, and free from conflicts of interest, adhering serta mengacu pada prinsip kewajaran termasuk melakukan to the principle of fairness, including public disclosure of keterbukaan informasi kepada publik sesuai dengan ketentuan information in accordance with applicable regulations. yang berlaku. 108
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Perubahan Peraturan Perundang-
Undangan yang Berpengaruh
Signifikan bagi Perseroan
Amendments to Laws and Regulations with Significant Impacts
on the Company
Sepanjang tahun 2025, tidak terdapat perubahan dalam Throughout 2025, there were no amendments to laws and
peraturan perundang-undangan yang memberikan pengaruh regulations that significantly impacted the Company’s business
signifikan terhadap kegiatan usaha Perseroan. activities.
Perubahan Standar Akuntansi
Keuangan Tahun 2025
Changes to Financial Accounting Standards in 2025
Dewan Standar Akuntansi Keuangan (DSAK) menerbitkan The Board of Financial Accounting Standards (DSAK) issued
sejumlah standar akuntansi keuangan baru beserta interpretasi several new financial accounting standards and interpretations,
yang mulai berlaku efektif sejak 1 Januari 2025 sehingga effective as of January 1, 2025, thus impacting the Company’s
berdampak pada pelaporan keuangan Perseroan. Standar dan financial reporting. These standards and interpretations
interpretasi tersebut antara lain: included:
Dampak Kuantitatif terhadap Laporan
Perubahan Standar Akuntansi Paparan Konsekuensi dan Perubahan yang Terjadi
Keuangan
Changes to Accounting Standards Disclosure of Consequences and Changes
Quantitative Impact on Financial Statements
Amandemen PSAK 221 “Pengaruh Perubahan dimaksud tidak menimbulkan Memperjelas pengaturan terkait kondisi ketika suatu
Perubahan Kurs Valuta Asing” – perubahan substansial terhadap kebijakan mata uang tidak tertukarkan serta pengungkapannya.
Kekurangan Ketertukaran akuntansi Perusahaan dan pengaruh yang
material atas jumlah yang dilaporkan atas Clarifying the requirements on the conditions under
Amendments to PSAK 221 “The tahun berjalan atau tahun sebelumnya. which a currency is non-exchangeable and its disclosure.
Effects of Changes in Foreign
Exchange Rates” - Lack of The said amendments do not result in
Exchangeability substantial changes to the Company’s
accounting policies and have no material
impact on the amounts reported for the
current year or prior years.
PSAK 117 “Kontrak Asuransi” Perubahan dimaksud tidak menimbulkan Kontrak Asuransi mengatur relaksasi beberapa
perubahan substansial terhadap kebijakan ketentuan pada perusahaan asuransi seperti pemisahan
PSAK 117 “Insurance Contracts” akuntansi Perusahaan dan pengaruh yang antara pendapatan yang diperoleh dari bisnis
material atas jumlah yang dilaporkan atas asuransi dan bisnis investasi, termasuk penambahan
tahun berjalan atau tahun sebelumnya. pengecualian ruang lingkup, penyesuaian penyajian
laporan keuangan, penerapan opsi mitigasi risiko dan
The said amendments do not result in beberapa modifikasi pada ketentuan transisi.
substantial changes to the Company’s
accounting policies and have no material Insurance Contracts regulate the relaxation of several
impact on the amounts reported for the provisions for insurance companies, such as the
current year or prior years. separation between income derived from the insurance
business and investment businesses, including the
addition of scope exceptions, adjustments to the
presentation of financial statements, implementation
of risk mitigation options, and several modifications to
transition provisions.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan 05 Perseroan menempatkan GCG di setiap aspek bisnis sebagai landasan kokoh untuk mencapai kelangsungan usaha jangka panjang. The Company places GCG in every aspect of the business as a solid foundation for achieving long-term business continuity. 110
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Tata Kelola
Perusahaan
Corporate Governance
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Komitmen Penerapan Tata Kelola
Perusahaan yang Baik
Commitment to Good Corporate Governance Implementation
Perseroan senantiasa menempatkan penerapan Tata Kelola The Company consistently places the implementation of
Perusahaan yang Baik (Good Corporate Governance/”GCG”) Good Corporate Governance (GCG) as the main foundation
sebagai fondasi utama dalam menjalankan kegiatan usaha in conducting sound, transparent, and responsible financing
pembiayaan yang sehat, transparan, dan bertanggung jawab. business activities. As a publicly listed company in the financing
Sebagai perusahaan terbuka di industri pembiayaan, Perseroan industry, the Company understands that strong GCG practices
memahami bahwa praktik GCG yang kuat tidak hanya not only enhance the confidence of shareholders, regulators,
meningkatkan kepercayaan pemegang saham, regulator, dan and the public, but also serve as the main driver for sustainable
publik, tetapi juga menjadi pendorong utama bagi pertumbuhan business growth and effective risk management.
bisnis yang berkelanjutan serta pengelolaan risiko yang efektif.
Dengan kesadaran penuh akan pentingnya prinsip GCG, With full awareness of the importance of GCG principles,
Perseroan memastikan implementasi GCG diinternalisasi the Company ensures that GCG implementation is
secara menyeluruh pada seluruh aspek pengelolaan bisnis dan comprehensively internalized across all aspects of business
operasional. Selain mematuhi ketentuan regulator, Perseroan and operational management. In addition to complying with
juga melengkapi praktik governansi yang baik dengan menyusun regulatory requirements, the Company also strengthens
pedoman dan kebijakan internal yang komprehensif. Kebijakan its governance practices by establishing comprehensive
ini mencakup manajemen risiko, kepatuhan, pengendalian internal guidelines and policies. These policies include risk
internal, hingga prosedur operasional, yang dirancang untuk management, compliance, internal control, and operational
memastikan seluruh kegiatan usaha berjalan dengan prinsip procedures, all designed to ensure that business activities are
kehati-hatian, integritas, dan akuntabilitas. conducted in accordance with prudential principles, integrity,
and accountability.
Melalui penerapan kebijakan dan praktik GCG yang menyeluruh, Through comprehensive GCG policy and practice
Perseroan mampu menyeimbangkan pencapaian kinerja implementation, the Company is able to balance the
bisnis dengan perlindungan hak pemegang saham, kepuasan achievement of business performance with the protection of
debitur, serta tanggung jawab terhadap seluruh pemangku shareholders’ rights, debtor satisfaction, and responsibility to
kepentingan. Dengan demikian, GCG tidak hanya memenuhi all stakeholders. Accordingly, GCG not only fulfills regulatory
kewajiban regulasi, tetapi juga menjadi budaya perusahaan obligations but also becomes part of the corporate culture that
yang mendukung keberlanjutan usaha dan pertumbuhan supports business sustainability and long-term growth.
jangka panjang.
Dasar Hukum atau Landasan
Penerapan GCG
Legal Basis for GCG Implementation
Implementasi GCG di Perseroan didasarkan pada rangkaian The implementation of GCG in the Company is based on a
peraturan pemerintah dan regulator yang relevan, baik series of relevant government and regulatory provisions,
mencakup ketentuan umum mengenai perseroan terbatas covering both general regulations on limited liability companies
maupun regulasi khusus di sektor pembiayaan dan pasar and specific regulations in the financing and capital market
modal. Landasan ini menjadi pijakan dalam memastikan setiap sectors. This framework serves as the foundation to ensure
aktivitas pengelolaan dan pengawasan Perseroan berjalan that all management and supervisory activities of the Company
transparan, akuntabel, dan sesuai prinsip GCG, antara lain: are conducted in a transparent, accountable manner and in
accordance with GCG principles, including:
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1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 on Limited Liability Companies;
Terbatas;
2. Undang-Undang No. 8 tahun 1995 tentang Pasar Modal; 2. Law No. 8 of 1995 on the Capital Market;
3. Peraturan OJK No. 21/POJK.04/2015 tentang Penerapan 3. OJK Regulation No. 21/POJK.04/2015 on the
Pedoman Tata Kelola Perusahaan Terbuka; Implementation of Corporate Governance Guidelines for
Public Companies;
4. Peraturan OJK No. 15/POJK.04/2020 tentang Rencana 4. OJK Regulation No. 15/POJK.04/2020 on the Planning
dan Penyelenggaraan Rapat Umum Pemegang Saham and Implementation of General Meetings of Shareholders
Perusahaan Terbuka; of Public Companies;
5. Peraturan OJK No. 16/POJK.04/2020 tentang Pelaksanaan 5. OJK Regulation No. 16/POJK.04/2020 on the
Rapat Umum Pemegang Saham Perusahaan Terbuka Implementation of Electronic General Meetings of
Secara Elektronik sebagaimana telah diubah dengan Shareholders of Public Companies, as amended by OJK
Peraturan OJK No. 14 Tahun 2025 tentang Pelaksanaan Regulation No. 14 of 2025 on the Implementation of
Rapat Umum Pemegang Saham, Rapat Umum Pemegang Electronic General Meetings of Shareholders, Bondholders
Obligasi, dan Rapat Umum Pemegang Sukuk Secara Meetings, and Sukukholders Meetings;
Elektronik;
6. Peraturan OJK No. 42/POJK.04/2020 tentang Transaksi 6. OJK Regulation No. 42/POJK.04/2020 on Affiliated
Afiliasi dan Transaksi Benturan Kepentingan; Transactions and Conflict of Interest Transactions;
7. Peraturan OJK No. 17/POJK.04/2020 tentang Transaksi 7. OJK Regulation No. 17/POJK.04/2020 on Material
Material dan Perubahan Kegiatan Usaha; Transactions and Changes in Business Activities;
8. Peraturan OJK No. 33/POJK.04/2014 tentang Direksi dan 8. OJK Regulation No. 33/POJK.04/2014 on the Board of
Dewan Komisaris Emiten atau Perusahaan Publik; Directors and Board of Commissioners of Issuers or Public
Companies;
9. Peraturan OJK No. 55/POJK.04/2015 tentang 9. OJK Regulation No. 55/POJK.04/2015 on the
Pembentukan dan Pedoman Pelaksanaan Kerja Komite Establishment and Guidelines for the Work Implementation
Audit; of the Audit Committee;
10. Peraturan OJK No. 34/POJK.04/2014 tentang Komite 10. OJK Regulation No. 34/POJK.04/2014 on the Nomination
Nominasi dan Remunerasi Emiten atau Perusahaan Publik; and Remuneration Committee of Issuers or Public
Companies;
11. Peraturan OJK No. 35/PJOK.04/2014 tentang Sekretaris 11. OJK Regulation No. 35/POJK.04/2014 on the Corporate
Perusahaan Emiten atau Perusahaan Publik; Secretary of Issuers or Public Companies;
12. Peraturan OJK No. 56/POJK.04/2015 tentang 12. OJK Regulation No. 56/POJK.04/2015 on the
Pembentukan dan Pedoman Penyusunan Piagam Unit Establishment and Guidelines for the Preparation of the
Audit Internal; Internal Audit Unit Charter;
13. Peraturan OJK No. 35/POJK.05/2018 tentang 13. OJK Regulation No. 35/POJK.05/2018 on the
Penyelenggaraan Usaha Perusahaan Pembiayaan Implementation of Financing Company Business, as
sebagaimana telah diubah berdasarkan Peraturan OJK amended by OJK Regulation No. 7/POJK.05/2022 on
No. 7/POJK.05/2022 tentang Perubahan atas Peraturan Amendments to OJK Regulation No. 35/POJK.05/2018
OJK No. 35/POJK.05/2018 tentang Penyelenggaraan on the Implementation of Financing Company Business
Usaha Perusahaan Pembiayaan dan berdasarkan POJK No. and based on POJK No. 46 of 2024 on the Development
46 Tahun 2024 tentang Pengembangan dan Penguatan and Strengthening of Financing Companies, Infrastructure
Perusahaan Pembiayaan, Perusahaan Pembiayaan Financing Companies, and Venture Capital Companies;
Infrastruktur, dan Perusahaan Perusahaan Modal Ventura;
14. Peraturan OJK No. 48 Tahun 2024 tentang Tata Kelola 14. OJK Regulation No. 48 of 2024 on Good Governance
yang Baik Bagi Lembaga Pembiayaan, Perusahaan Modal for Financing Institutions, Venture Capital Companies,
Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa Microfinance Institutions, and Other Financial Services
Keuangan Lainnya; Institutions;
15. Peraturan OJK No. 10/POJK.05/2019 tentang 15. OJK Regulation No. 10/POJK.05/2019 on the
Penyelenggaraan Usaha Perusahaan Pembiayaan Implementation of Sharia Financing Companies and Sharia
Syariah dan Unit Usaha Syariah Perusahaan Pembiayaan Business Units of Financing Companies, as amended by
sebagaimana diubah berdasarkan POJK No. 46 Tahun OJK Regulation No. 46 of 2024 on the Development and
2024 tentang Pengembangan dan Penguatan Perusahaan Strengthening of Financing Companies, Infrastructure
Pembiayaan, Perusahaan Pembiayaan Infrastruktur, dan Financing Companies, and Venture Capital Companies;
Perusahaan Perusahaan Modal Ventura;
16. Peraturan OJK No. 42 Tahun 2024 tentang Penerapan 16. OJK Regulation No. 42 of 2024 on the Implementation
Manajemen Risiko Bagi Lembaga Pembiayaan, Perusahaan of Risk Management for Financing Institutions, Venture
Modal Ventura, Lembaga Keuangan Mikro, dan Lembaga Capital Companies, Microfinance Institutions, and Other
Jasa Keuangan Lainnya; Financial Services Institutions;
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17. Surat Edaran Otoritas Jasa Keuangan (OJK) No. 16/ 17. Financial Services Authority (OJK) Circular Letter No.
SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan 16/SEOJK.04/2021 on the Form and Content of Annual
Emiten atau Perusahaan Publik; Reports of Issuers or Public Companies;
18. Surat Edaran OJK No. 32/SEOJK.04/2015 tentang 18. OJK Circular No. 32/SEOJK.04/2015 on Corporate
Pedoman Tata Kelola Perusahaan Terbuka; Governance Guidelines for Public Companies;
19. Surat Edaran OJK No. 7/SEOJK.05/2021 tentang 19. OJK Circular No. 7/SEOJK.05/2021 on the Implementation
Penerapan Manajemen Risiko Bagi Perusahaan Pembiayaan of Risk Management for Financing Companies and
dan Perusahaan Pembiayaan Syariah sebagaimana telah Sharia Financing Companies, as amended by PADK OJK
diubah dengan PADK OJK No. 48/PADK.06/2025 tentang No. 48/PADK.06/2025 on the Implementation of Risk
Penerapan Manajemen Risiko Bagi Lembaga Pembiayaan, Management for Financing Institutions, Venture Capital
Perusahaan Modal Ventura, Lembaga Keuangan Mikro, Companies, Microfinance Institutions, and Other Financial
dan Lembaga Jasa Keuangan Lainnya; Services Institutions;
20. Pedoman Umum Governansi Korporat Indonesia 2021; 20. The 2021 Indonesian General Guidelines for Corporate
Governance;
21. Peraturan-peraturan relevan terkait dengan praktik terbaik 21. Other relevant regulations related to GCG best practices.
GCG.
Selain mengacu pada regulasi yang berlaku, Perseroan In addition to referring to applicable regulations, the Company
juga memiliki soft-structure internal yang memadai untuk also has an adequate internal soft structure to ensure the
memastikan terselenggaranya kegiatan usaha pembiayaan implementation of sound and responsible financing business
yang sehat dan bertanggung jawab. Berikut adalah daftar activities. The following is a list of internal guidelines and
pedoman internal dan petunjuk teknis yang dimiliki Perseroan technical procedures owned by the Company and still in effect
dan masih berlaku hingga akhir tahun 2025: as of the end of 2025:
1. Anggaran Dasar; 1. Articles of Association;
2. Kode Etik; 2. Code of Conduct;
3. Kebijakan Manajemen Risiko; 3. Risk Management Policy;
4. Peraturan Tata Kelola Perusahaan yang Baik; 4. Good Corporate Governance Regulation;
5. Peraturan Dewan Komisaris, Direksi, dan Dewan Pengawas 5. Board of Commissioners, Board of Directors, and Sharia
Syariah; Supervisory Board Regulation;
6. Peraturan Komite Audit; 6. Audit Committee Regulation;
7. Peraturan Komite Nominasi dan Remunerasi; 7. Nomination and Remuneration Committee Regulation;
8. Peraturan Komite Pemantau Risiko; 8. Risk Monitoring Committee Regulation;
9. Peraturan Sekretaris Perusahaan; 9. Corporate Secretary Regulation;
10. Peraturan Kepatuhan; 10. Compliance Regulation;
11. Peraturan Audit Internal. 11. Internal Audit Regulation.
Implementasi Prinsip-Prinsip GCG
Implementation of GCG Principles
Perseroan menerapkan prinsip-prinsip GCG dengan The Company implements GCG principles by referring to
berpedoman pada POJK No. 48 Tahun 2024 (“POJK 48/2024”) POJK No. 48 of 2024 (“POJK 48/2024”) on Good Governance
tentang Tata Kelola yang Baik bagi Lembaga Pembiayaan, for Financing Institutions, Venture Capital Companies,
Perusahaan Modal Ventura, Lembaga Keuangan Mikro, dan Microfinance Institutions, and Other Financial Services
Lembaga Jasa Keuangan Lainnya. Penerapan prinsip-prinsip Institutions. The implementation of GCG principles serves as
GCG menjadi fondasi dalam seluruh aspek pengelolaan the foundation for all aspects of the Company's management,
Perseroan, yang mencakup antara lain: including, among others:
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Prinsip Penjelasan Berdasarkan POJK 48/2024 Penerapan di Perseroan
GCG Explanation Based on POJK 48/2024 Implementation at the Company
Keterbukaan Keterbukaan dalam proses pengambilan • Informasi produk, layanan, dan kinerja telah dipublikasikan
Transparency keputusan dan keterbukaan dalam pengungkapan melalui situs web resmi Perseroan;
dan penyediaan informasi yang relevan dan mudah • Laporan berkala dan insidental disampaikan tepat waktu kepada
diakses oleh pemangku kepentingan. regulator;
• Kebijakan internal, termasuk Kode Etik, Pedoman Kerja, dan
Transparency in the decision-making process and in SOP telah disosialisasikan kepada seluruh karyawan;
the disclosure and provision of relevant information • Perjanjian pembiayaan telah mengatur hak dan kewajiban
that is easily accessible to stakeholders. debitur secara jelas;
• Proses diskusi dan pengambilan keputusan Dewan Komisaris
dan Direksi dilakukan secara transparan melalui rapat internal
dan gabungan; dan
• Komunikasi dengan pemangku kepentingan dilakukan secara
terbuka untuk membangun kepercayaan.
• Information on products, services, and performance has been
published through the Company’s official website;
• Periodic and incidental reports have been submitted to the
regulator in a timely manner;
• Internal policies, including the Code of Conduct, Work Guidelines,
and SOPs, have been disseminated to all employees;
• Financing agreements clearly stipulate the rights and obligations
of debtors;
• Discussions and decision-making processes of the Board
of Commissioners and the Board of Directors are conducted
transparently through internal and joint meetings; and
• Communication with stakeholders is carried out openly to build
trust.
Akuntabilitas Kejelasan terhadap fungsi dan pelaksanaan • Peraturan dan Pedoman Kerja telah ditetapkan untuk mengatur
Accountability pertanggungjawaban. tugas dan wewenang setiap organ Perseroan;
• Kode Etik diterapkan sebagai pedoman perilaku bagi seluruh
Clarity in functions and the implementation of karyawan;
accountability. • Sistem penghargaan dan sanksi diterapkan untuk meningkatkan
kinerja;
• Direksi dan Dewan Komisaris menyampaikan laporan
pertanggungjawaban kepada pemegang saham dalam RUPS
Tahunan untuk memperoleh acquit et de charge.
• Regulations and Work Guidelines have been established to govern
the duties and authorities of each corporate organ;
• The Code of Conduct is implemented as a guideline for the behavior
of all employees;
• A reward and sanction system is applied to enhance performance;
• The Board of Directors and the Board of Commissioners submit
accountability reports to shareholders at the Annual GMS to
obtain acquit et de charge.
Tanggung Jawab Tanggung jawab kesesuaian pengelolaan dengan • Perseroan memastikan seluruh operasional sesuai dengan
Responsibility ketentuan peraturan perundang-undangan dan peraturan perundang-undangan yang berlaku;
nilai etika serta standar, prinsip, dan praktik. • Nilai etika diterapkan dalam setiap aspek pengelolaan dan
operasional usaha;
Responsibility for ensuring that management • Standar, prinsip, dan praktik tata kelola usaha pembiayaan yang
activities comply with applicable laws and sehat dipatuhi;
regulations, as well as ethical values and established • Praktik bisnis yang bertanggung jawab diterapkan sesuai
standards, principles, and practices. ketentuan.
• The Company ensures that all operations comply with applicable
laws and regulations;
• Ethical values are applied in every aspect of business management
and operations;
• Standards, principles, and practices of sound financing business
governance are adhered to;
• Responsible business practices are implemented in accordance
with applicable regulations.
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Prinsip Penjelasan Berdasarkan POJK 48/2024 Penerapan di Perseroan
GCG Explanation Based on POJK 48/2024 Implementation at the Company
Independensi Keadaan yang dikelola secara mandiri dan • Setiap keputusan bisnis diambil secara independen tanpa
Independence profesional serta bebas dari benturan kepentingan tekanan eksternal guna menjaga integritas;
dan pengaruh atau tekanan dari pihak manapun • Perseroan menerapkan kebijakan benturan kepentingan agar
yang tidak sesuai dengan ketentuan peraturan seluruh anggota manajemen dan karyawan bertindak sesuai
perundang-undangan dan nilai etika serta standar, dengan kepentingan terbaik Perseroan.
prinsip, dan praktik.
• Every business decision is made independently without external
A condition in which management is carried out pressure to maintain integrity;
independently and professionally, free from conflicts • The Company implements a conflict of interest policy to ensure
of interest and from any influence or pressure from that all members of management and employees act in the best
parties that are not in accordance with applicable interests of the Company.
laws and regulations, ethical values, and established
standards, principles, and practices.
Kewajaran Kesetaraan, keseimbangan, dan keadilan di dalam • Hak pemangku kepentingan dijamin dengan memberikan
Fairness memenuhi hak pemangku kepentingan yang timbul kesempatan setara dalam pengambilan keputusan, termasuk
berdasarkan perjanjian, ketentuan peraturan dalam RUPS;
perundang-undangan, dan nilai etika serta standar, • Perseroan memperlakukan mitra bisnis secara adil dalam proses
prinsip, dan praktik. pengadaan guna mendukung transparansi dalam hubungan
kerja;
Equality, balance, and fairness in fulfilling the rights • Program pengembangan SDM dirancang untuk memberikan
of stakeholders arising from agreements, applicable kesempatan setara bagi seluruh karyawan tanpa diskriminasi;
laws and regulations, as well as ethical values and • Sistem penghargaan dan sanksi diterapkan secara adil guna
established standards, principles, and practices. mendorong kinerja optimal.
• Stakeholders’ rights are upheld by providing equal opportunities
in decision-making, including in the GMS;
• The Company treats business partners fairly in the procurement
process to support transparency in working relationships;
• Human resource development programs are designed to provide
equal opportunities for all employees without discrimination;
• A fair reward and sanction system is implemented to encourage
optimal performance.
Pada pelaksanaannya, Perseroan juga mengadopsi prinsip- In its implementation, the Company also adopted the principles
prinsip Pedoman Umum Governansi Korporat Indonesia of the 2021 Indonesian General Guidelines for Corporate
(PUGKI) 2021 sebagai acuan praktik terbaik (best practices) Governance (PUGKI) as a reference for best practices in
dalam penerapan GCG dengan fokus pada aspek-aspek berikut: implementing GCG with a focus on the following aspects:
Prinsip Penjelasan Berdasarkan PUGKI Penerapan di Perseroan
GCG Explanation According to PUGKI Implementation at the Company
Perilaku Beretika Perseroan senantiasa mengedepankan kejujuran, • Internalisasi budaya Perseroan guna menciptakan lingkungan
Ethical Conduct memperlakukan semua pihak dengan hormat, kerja yang sehat, profesional, dan berbasis integritas;
memenuhi komitmen, membangun serta menjaga • Penandatanganan Kode Etik oleh seluruh karyawan
nilai-nilai moral dan kepercayaan secara konsisten. menumbuhkan kesadaran akan pentingnya kepatuhan terhadap
Perseroan memperhatikan kepentingan pemegang aturan dan regulasi yang berlaku;
saham dan pemangku kepentingan lainnya • Penandatanganan Pakta Integritas bagi seluruh jenjang
berdasarkan asas kewajaran dan kesetaraan, organisasi Perseroan tanpa terkecuali, sebagai implementasi
serta pengelolaan perusahaan secara independen komitmen untuk senantiasa menjunjung tinggi objektifitas, nilai
sehingga masing-masing organ perusahaan tidak etika dan moral, keadilan, transparansi serta kejujuran;
saling mendominasi dan tidak dapat diintervensi • Menyediakan kanal pelaporan whistleblowing untuk menjaga
oleh pihak lain. keamanan informasi pelapor terkait aduan atau dugaan
kecurangan.
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Prinsip Penjelasan Berdasarkan PUGKI Penerapan di Perseroan
GCG Explanation According to PUGKI Implementation at the Company
The Company consistently upholds honesty, treats • Internalization of the Company’s culture to create a healthy,
all parties with respect, fulfills its commitments, professional, and integrity-based work environment;
and continuously builds and maintains moral values • Signing of the Code of Conduct by all employees to foster
and trust. The Company considers the interests of awareness of the importance of compliance with applicable rules
shareholders and other stakeholders based on the and regulations;
principles of fairness and equality, and manages the • Signing of an Integrity Pact by all levels of the Company’s
Company independently so that no corporate organ organization, without exception, as an implementation of the
dominates or can be intervened in by other parties. commitment to uphold objectivity, ethical and moral values,
fairness, transparency, and honesty;
• Providing a whistleblowing reporting channel to ensure the
confidentiality and protection of reporters submitting complaints
or suspected fraud.
Transparansi Untuk menjaga obyektivitas dalam menjalankan • Menyampaikan laporan keuangan dan tahunan yang akurat dan
Transparency bisnis, Perseroan menyediakan informasi yang dilaporkan secara tepat waktu;
material dan relevan dengan cara yang mudah • Menyampaikan keterbukaan informasi secara lengkap dan
diakses dan dipahami oleh pemangku kepentingan. benar kepada seluruh pemangku kepentingan.
Perseroan tidak hanya mengungkapkan hal-hal
yang disyaratkan oleh peraturan perundang- • Submitting accurate and timely financial and annual reports;
undangan, tetapi juga hal yang penting untuk • Providing complete and accurate information disclosure to all
pengambilan keputusan oleh pemegang saham, stakeholders.
kreditur, dan pemangku kepentingan lainnya.
To maintain objectivity in conducting its business,
the Company provides material and relevant
information in a manner that is easily accessible
and understandable to stakeholders. The Company
discloses not only matters required by laws and
regulations, but also information that is important
for resolution-adoption by shareholders, decision-
making by creditors, and other stakeholders.
Akuntabilitas Perseroan dikelola secara benar, terukur dan • Melaksanakan RUPS sesuai dengan ketentuan yang berlaku;
Accountability sesuai dengan kepentingan korporat dengan • Perseroan melakukan public expose paling sedikit 1 kali dalam
tetap memperhitungkan kepentingan pemegang setahun untuk mengkomunikasikan kinerja Perseroan kepada
saham dan pemangku kepentingan sehingga pemangku kepentingan serta menerima masukan-masukan
dapat mempertanggungjawabkan kinerja secara yang konstruktif.
transparan dan wajar.
• Conducting the GMS in accordance with applicable regulations;
The Company is managed properly, measurably, • The Company conducts a public expose at least once a year to
and in accordance with corporate interests, while communicate its performance to stakeholders and to receive
considering the interests of shareholders and constructive feedback.
stakeholders, thereby ensuring that performance can
be accounted for in a transparent and fair manner.
Keberlanjutan Perseroan mematuhi peraturan perundang- • Membentuk unit khusus pengelola keuangan berkelanjutan;
Sustainability undangan serta berkomitmen melaksanakan • Mengikutsertakan delegasi Perseroan untuk mengikuti
tanggung jawab terhadap masyarakat dan pengembangan kompentensi berkelanjutan;
lingkungan agar berkontribusi pada pembangunan • Menyelenggarakan kegiatan CSR yang berbasis pada pilar
berkelanjutan melalui kerja sama dengan keberlanjutan.
semua pemangku kepentingan terkait untuk
meningkatkan kehidupan dengan cara yang • Establishing a dedicated unit for managing sustainable finance;
selaras dengan kepentingan bisnis dan agenda • Assigning Company delegates to participate in continuous
pembangunan berkelanjutan. competency development programs;
• Organizing CSR activities based on sustainability pillars.
The Company complies with applicable laws and
regulations and is committed to carrying out its
responsibilities to society and the environment,
contributing to sustainable development through
cooperation with all relevant stakeholders to improve
quality of life in a manner aligned with business
interests and sustainable development goals.
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Struktur Tata Kelola Perusahaan
Corporate Governance Structure
Dalam membangun budaya tata kelola yang baik serta In building a good governance culture and ensuring the
memastikan penerapan prinsip GCG berjalan secara efektif, effective implementation of GCG principles, the Company has
Perseroan telah menyusun struktur tata kelola yang selaras established a governance structure aligned with applicable
dengan ketentuan peraturan perundang-undangan yang laws and regulations. This structure is designed to clearly
berlaku. Struktur ini dirancang untuk memperjelas pembagian define the division of duties, authority, and responsibilities of
tugas, wewenang, dan tanggung jawab setiap organ, sehingga each organ, enabling management and supervisory functions
setiap fungsi pengelolaan dan pengawasan dapat dijalankan to be carried out optimally.
secara optimal.
Seiring dengan terus berkembangnya produk pembiayaan In line with the continued development of financing products
yang berbasis akad syariah, Perseroan juga membentuk organ based on Sharia contracts, the Company has also established
khusus berupa Dewan Pengawas Syariah guna memastikan a dedicated body, namely the Sharia Supervisory Board, to
kesesuaian produk dan kegiatan usaha dengan prinsip syariah. ensure that products and business activities comply with
Sharia principles.
Rapat Umum Pemegang Saham
General Meeting of Shareholders
Rapat Umum Pemegang Saham (RUPS) merupakan organ The General Meeting of Shareholders (GMS) is the highest
tertinggi dalam struktur tata kelola Perseroan yang memiliki organ in the Company’s governance structure, having the
kewenangan untuk mengambil keputusan strategis di luar authority to adopt strategic resolutions beyond the authority of
kewenangan organ lain. Pelaksanaan RUPS diselenggarakan other organs. The GMS is conducted in a transparent and fair
secara transparan, adil, dan dengan memperhatikan hak manner, by considering the rights of all shareholders, ensuring
seluruh pemegang saham sehingga setiap rapat berjalan tertib, that each meeting is orderly, efficient, and in accordance
efisien, dan sesuai prinsip GCG. Sebagai perusahaan terbuka, with GCG principles. As a public company, the Company’s
penyelenggaraan RUPS Perseroan sepenuhnya mematuhi GMS is conducted in full compliance with applicable laws and
ketentuan peraturan perundang-undangan dan regulasi yang regulations, including:
berlaku, antara lain:
1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 on Limited Liability Companies (UUPT)
Terbatas (UUPT) serta anggaran dasar Perseroan; and the Company’s articles of association;
2. Peraturan OJK No. 15/POJK.04/2020 tentang Rencana 2. OJK Regulation No. 15/POJK.04/2020 on the Planning
dan Penyelenggaraan Rapat Umum Pemegang Saham and Implementation of General Meetings of Shareholders
Perusahaan Terbuka; of Public Companies;
3. Peraturan OJK No. 16/POJK.04/2020 tentang Pelaksanaan 3. OJK Regulation No. 16/POJK.04/2020 on the
Rapat Umum Pemegang Saham Perusahaan Terbuka secara Implementation of Electronic General Meetings of
Elektronik sebagaimana telah diubah dengan Peraturan Shareholders of Public Companies, as amended by OJK
OJK No. 14 Tahun 2025 tentang Pelaksanaan Rapat Umum Regulation No. 14 of 2025 on the Implementation of
Pemegang Saham, Rapat Umum Pemegang Obligasi, dan Electronic General Meetings of Shareholders, Bondholders
Rapat Umum Pemegang Sukuk Secara Elektronik; dan Meetings, and Sukukholders Meetings; and
4. Anggaran dasar Perseroan. 4. The Company’s articles of association.
Tata Cara Penyelenggaraan RUPS GMS Procedures
Merujuk pada ketentuan yang berlaku, Perseroan wajib Referring to the applicable regulations, the Company is required
melaksanakan pengumuman, pemanggilan, serta penyampaian to carry out the announcement, invitation, and submission of
risalah Rapat Umum Pemegang Saham (RUPS) secara tertib dan the minutes of the General Meeting of Shareholders (GMS) in
tepat waktu. Kewajiban tersebut bertujuan untuk memastikan an orderly and timely manner. These obligations are intended
transparansi, memberikan kesempatan yang memadai kepada to ensure transparency, provide adequate opportunities to
pemegang saham, serta menjamin terpenuhinya hak-hak shareholders, and guarantee the fulfillment of shareholders’
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pemegang saham dalam proses pengambilan keputusan rights in the Company’s decision-making process.
Perseroan.
RUPS dapat diselenggarakan secara fisik, secara elektronik, The GMS may be conducted physically or electronically,
sepanjang memenuhi ketentuan yang berlaku dan memperoleh provided that it complies with applicable regulations and
persetujuan berdasarkan kuorum dari pemegang saham obtains approval based on the quorum of shareholders in
sesuai dengan ketentuan peraturan perundang-undangan yang accordance with prevailing laws and regulations.
berlaku.
Pelaksanaan Rapat Umum Pemegang Implementation of the 2025 General
Saham Tahun 2025 Meeting of Shareholders
Pada 2025, Perseroan telah menyelenggarakan 1 (satu) kali In 2025, the Company held 1 (one) Annual General Meeting
Rapat Umum Pemegang Saham Tahunan (RUPST) secara of Shareholders (AGMS) concurrently with an Extraordinary
bersamaan dengan Rapat Umum Pemegang Saham Luar Biasa General Meeting of Shareholders (EGMS), which took place on
(RUPSLB) yang dilaksanakan pada tanggal 5 Juni 2025. June 5, 2025.
Informasi RUPST dan RUPSLB Tahun 2025 Information on the 2025 AGMS and EGMS
RUPST 2025 Perseroan diselenggarakan secara bersamaan The Company’s 2025 AGMS was conducted simultaneously
dengan RUPSLB yang berlokasi di Pacific Century Place with the EGMS at Pacific Century Place Function Room B, Level
Function Room B, Level B1, Jl. Jenderal Sudirman Kaveling 52- B1, Jl. Jenderal Sudirman lot 52–53, South Jakarta, and was
53, Jakarta Selatan, serta dihadiri oleh peserta sebagai berikut: attended by the following participants:
Direksi, Dewan Komisaris, dan Dewan Pengawas Syariah
Board of Directors, Board of Commissioners, and Sharia Supervisory Board
Nama Jabatan
Name Position
Cho Jaeseong Presiden Direktur
President Director
Eun Seonghyuk Direktur
Director
Ina Dashinta Hamid Direktur
Director
Ade Rafida Saulina Samosir Direktur
Director
Antonius Hanifah Komala Komisaris Independen
Independent Commissioner
Choi Jung Sik Komisaris Independen
Independent Commissioner
AM Hasan Ali Dewan Pengawas Syariah
Sharia Supervisory Board
Pihak Independen
Independent Party
Nama Keterangan
Name Description
Christina Dwi Utami, S.H., M.Hum., M.Kn. Notaris
Notary
PT Ficomindo Buana Registrar Biro Administrasi Efek
Share Registrar
Kantor Akuntan Publik Mirawati Sensi Idris Akuntan Publik
Public Accountant
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Kuorum Kehadiran RUPST 2025
Attendance Quorum of the 2025 AGMS
Jumlah Saham Perseroan Kehadiran Pemegang Saham Persentase Kehadiran
Kuorum Kehadiran Total Company’s Shares Shareholders in Attendance Attendance Percentage
Attendance Quorum 3.552.213.000 Saham / 2.864.862.623 Saham /
80,650%
Shares Shares
Hasil Pemungutan Suara RUPST 2025
Voting Result of the 2025 AGMS
Total Setuju
Setuju (Setuju + Abstain) Tidak Setuju
Abstain
Hasil Pemungutan Suara In Favor Total in Favor (in Against
Voting Favor + Abstain)
2.864.862.530 Suara / 93 Suara / 2.864.862.623 Suara / -
Votes Votes Votes
Hasil Keputusan RUPST 2025
Resolutions of the 2025 AGMS
Agenda Rapat Status Realisasi di Tahun 2025
Meeting Agenda Realization Status in 2025
Mata Acara Pertama
First Agenda Item
Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk tahun buku yang berakhir pada Terealisasi
tanggal 31 Desember 2024 termasuk di dalamnya Laporan Kegiatan Perseroan, Laporan Tugas Realized
Pengawasan Dewan Komisaris dan Laporan Keuangan Perseroan, dan memberikan pelunasan
dan pembebasan tanggung jawab sepenuhnya (acquit et de charge) kepada Direksi dan Dewan
Komisaris Perseroan atas tindakan pengurusan dan pengawasan yang dilakukan untuk tahun buku
2024 sepanjang tindakan-tindakan tersebut tercermin dalam Laporan Tahunan.
Approved and ratified the Company’s Annual Report for the fiscal year ended December 31, 2024,
including the Company’s Activity Report, the Board of Commissioners’ Supervisory Report, and the
Company’s Financial Statements, and granted full release and discharge (acquit et de charge) to the
Board of Directors and the Board of Commissioners for their management and supervisory actions
during the 2024 fiscal year, to the extent that such actions are reflected in the Annual Report.
Mata Acara Kedua
Second Agenda Item
a. Menyetujui penetapan penggunaan Laba Bersih Perseroan tahun buku 2024 sebesar Terealisasi
Rp65.048.868.192,00 dengan rincian sebagai berikut: Realized
• sebesar 98,30% dari Laba Bersih atau senilai Rp63.939.834.000 dibayarkan sebagai
Dividen Tunai kepada Pemegang Saham Perseroan sehingga setiap saham akan
memperoleh Dividen Tunai sebesar Rp18 dengan memperhatikan ketentuan perpajakan
yang berlaku;
• sebesar Rp50.000.000 dialokasikan dan dibukukan sebagai Dana Cadangan;
• sisanya sebesar Rp1.059.034.192 dibukukan sebagai Laba Ditahan, untuk menambah
modal kerja Perseroan;
b. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk melakukan setiap dan semua
tindakan yang diperlukan sehubungan dengan penetapan penggunaan Laba Bersih Perseroan
tahun buku 2024 tersebut sesuai dengan peraturan perundang-undangan yang berlaku.
a. Approved the appropriation of the Company’s Net Profit for the fiscal year 2024 amounting to
Rp65,048,868,192, with the following details:
• 98.30% of the Net Profit, or Rp63,939,834,000, to be distributed as Cash Dividends to the
Company’s shareholders, resulting in a dividend of Rp18 per share, subject to applicable
tax regulations;
• Rp50,000,000 to be allocated and recorded as a Statutory Reserve;
• The remaining Rp1,059,034,192 to be recorded as Retained Earnings to strengthen the
Company’s working capital;
b. Granted authority and power to the Board of Directors to take any and all necessary actions in
relation to the determination of the use of the Company’s Net Profit for the 2024 fiscal year, in
accordance with applicable laws and regulations.
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Agenda Rapat Status Realisasi di Tahun 2025
Meeting Agenda Realization Status in 2025
Mata Acara Ketiga
Third Agenda Item
a. Menyetujui penunjukkan Akuntan Publik dan/atau Kantor Akuntan Publik KAP Tanubrata Terealisasi
Sutanto Fahmi Bambang & Rekan/BDO untuk melakukan audit Laporan Keuangan Perseroan Realized
untuk tahun buku yang berakhir pada tanggal 31 Desember 2025;
b. Memberikan wewenang kepada Dewan Komisaris Perseroan untuk menetapkan honorarium
dan persyaratan lainnya bagi Akuntan Publik dan/atau Kantor Akuntan Publik tersebut, serta
untuk menunjuk pengganti dalam hal Akuntan Publik dan/atau Kantor Akuntan Publik yang telah
ditunjuk karena sebab apapun tidak dapat menyelesaikan audit Laporan Keuangan Perseroan
untuk tahun buku yang berakhir pada tanggal 31 Desember 2025.
a. Approved the appointment of a Public Accountant and/or Public Accounting Firm, KAP Tanubrata
Sutanto Fahmi Bambang & Partners / BDO, to audit the Company’s Financial Statements for
the fiscal year ending December 31, 2025;
b. Granted authority to the Company’s Board of Commissioners to determine the honorarium and
other terms for the Public Accountant and/or Public Accounting Firm, as well as to appoint a
replacement in the event that the appointed Public Accountant and/or Public Accounting Firm
was unable, for any reason, to complete the audit of the Company’s Financial Statements for
the fiscal year ending December 31, 2025.
Mata Acara Keempat
Fourth Agenda Item
a. Menyetujui pemberian honorarium dan/atau tunjangan-tunjangan kepada Dewan Komisaris, Terealisasi
Direksi dan Dewan Pengawas Syariah Perseroan untuk tahun 2025 dengan ketentuan sebagai Realized
berikut:
• Batas remunerasi Dewan Komisaris paling banyak Rp1.000.000.000 gross/tahun;
• Batas remunerasi Direksi paling banyak Rp16.500.000.000 gross/tahun;
• Batas remunerasi Dewan Pengawas Syariah paling banyak Rp500.000.000 gross/tahun.
b. Memberikan wewenang kepada Dewan Komisaris Perseroan untuk menentukan alokasi besaran
honorarium dan/atau tunjangan-tunjangan yang akan diterima oleh masing-masing anggota
Dewan Komisaris, Direksi dan Dewan Pengawas Syariah Perseroan dengan memperhatikan
rekomendasi dari Komite Nominasi dan Remunerasi.
a. Approved the provision of honorarium and/or allowances to the Company’s Board of
Commissioners, Board of Directors, and Sharia Supervisory Board for 2025 under the following
terms:
• The maximum remuneration for the Board of Commissioners was Rp1,000,000,000 gross
per year;
• The maximum remuneration for the Board of Directors was Rp16,500,000,000 gross per year;
• The maximum remuneration for the Sharia Supervisory Board was Rp500,000,000 gross
per year.
b. Granted authority to the Company’s Board of Commissioners to determine the allocation of
honorarium and/or allowances to be received by each member of the Board of Commissioners,
Board of Directors, and Sharia Supervisory Board, considering the recommendations of the
Nomination and Remuneration Committee.
Mata Acara Kelima
Fifth Agenda Item
a. Menyetujui perubahan susunan Dewan Komisaris Perseroan sebagai berikut: Terealisasi
• Mengangkat Tn. Kim Kang Su selaku Presiden Komisaris Perseroan untuk masa jabatan Realized
3 (tiga) tahun terhitung sejak yang bersangkutan menerima persetujuan atas Penilaian
Kemampuan dan Kepatutan dari OJK (“FPT Presiden Komisaris”), yaitu sampai dengan
ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2028 dan
dinyatakan/dituangkan dalam suatu Akta yang dibuat di hadapan Notaris mengenai
perubahan pengurus Perseroan. Pengangkatan tersebut menjadi batal apabila yang
bersangkutan tidak mendapat persetujuan FPT Presiden Komisaris, dan untuk itu tidak
diperlukan keputusan dari Rapat Umum Pemegang Saham Perseroan;
• Mengangkat kembali Tn. Kwon Younghoon selaku Presiden Komisaris Perseroan, terhitung
sejak ditutupnya Rapat sampai dengan diperolehnya FPT Presiden Komisaris. Apabila
FPT Presiden Komisaris tidak diperoleh, maka Tn. Kwon Younghoon tetap menjabat
selaku Presiden Komisaris Perseroan untuk jangka waktu 1 (satu) tahun sampai dengan
ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026;
Berdasarkan keputusan huruf a tersebut di atas, maka terhitung sejak ditutupnya Rapat ini, maka
susunan dan komposisi Direksi, Dewan Komisaris dan Dewan Pengawas Syariah Perseroan adalah
sebagai berikut:
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Agenda Rapat Status Realisasi di Tahun 2025
Meeting Agenda Realization Status in 2025
a. Approved the changes to the composition of the Company’s Board of Commissioners as follows:
• Appointed Mr. Kim Kang Su as the Company’s President Commissioner for a term of 3 (three)
years, effective from the date he obtains approval from the Financial Services Authority (OJK)
for the Fit and Proper Test (“FPT for President Commissioner”), i.e., until the closing of the
Company’s Annual General Meeting of Shareholders in 2028, and to be stated/stipulated
in a deed drawn up before a Notary regarding the change in the Company’s management.
Such appointment shall be null and void if the relevant approval for the FPT for President
Commissioner is not obtained, in which case no resolution from the Company’s General
Meeting of Shareholders shall be required;
• Reappointed Mr. Kwon Younghoon as the Company’s President Commissioner, effective from
the closing of the Meeting until the FPT for President Commissioner approval is obtained.
If the FPT for President Commissioner approval is not obtained, then Mr. Kwon Younghoon
shall remain in office as the Company’s President Commissioner for a period of 1 (one)
year until the closing of the Company’s Annual General Meeting of Shareholders in 2026;
Based on the resolution in letter a above, then as of the closing of this Meeting, the structure and
composition of the Company's Board of Directors, Board of Commissioners and Sharia Supervisory
Board are as follows:
Nama Jabatan
Name Position
DIREKSI
BOARD OF DIRECTORS
Cho Jaeseong*) Presiden Direktur
President Director
Eun Seonghyuk *) Direktur
Director
Ina Dashinta Hamid*) Direktur
Director
Ade Rafida Saulina Samosir *) Direktur
Director
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Kwon Younghoon***) Presiden Komisaris
President Commissioner
Choi Jung Sik*) Komisaris Independen
Independent Commissioner
Antonius Hanifah Komala**) Komisaris Independen
Independent Commissioner
DEWAN PENGAWAS SYARIAH
SHARIA SUPERVISORY BOARD
AM Hasan Ali **) Dewan Pengawas Syariah
Sharia Supervisory Board
*) dengan masa jabatan sampai dengan ditutupnya Rapat Umum *) with a term of office until the closing of the Company’s Annual
Pemegang Saham Tahunan Perseroan pada tahun 2026; General Meeting of Shareholders in 2026;
**) dengan masa jabatan sampai dengan ditutupnya Rapat Umum **) with a term of office until the closing of the Company’s Annual
Pemegang Saham Tahunan Perseroan pada tahun 2027; General Meeting of Shareholders in 2027;
***) dengan masa jabatan sampai dengan dikeluarkannya FPT ***) with a term of office until the issuance of the FPT for President
Presiden Komisaris dan dinyatakan/dituangkan dalam Akta Commissioner and as stated/set forth in a deed drawn up before
yang dibuat dihadapan Notaris mengenai perubahan pengurus a Notary regarding changes to the Company’s management. If
Perseroan. Apabila FPT Presiden Komisaris tidak diperoleh the FPT for President Commissioner is not obtained, the term of
maka masa jabatan sampai dengan ditutupnya Rapat Umum office shall be until the closing of the Annual General Meeting of
Pemegang Saham Tahunan pada tahun 2026. Shareholders in 2026.
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Agenda Rapat Status Realisasi di Tahun 2025
Meeting Agenda Realization Status in 2025
b. Menyetujui dan memberikan wewenang dan kuasa penuh dengan hak substitusi kepada anggota
Direksi Perseroan, baik sendiri-sendiri maupun bersama-sama, untuk melakukan segala tindakan
yang diperlukan sehubungan dengan keputusan mengenai perubahan susunan pengurus Perseroan
tersebut, ke dalam akta yang dibuat dihadapan Notaris, termasuk menuangkan/menyatakan
susunan Direksi, Dewan Komisaris dan Dewan Pengawas Syariah Perseroan setelah disetujuinya
FPT Presiden Komisaris, dan selanjutnya melakukan pemberitahuan kepada Menteri Hukum
Republik Indonesia serta melakukan segala hal yang dianggap perlu termasuk namun tidak
terbatas pada kewajiban pelaporan/pemberitahuan kepada instansi berwenang sesuai dengan
ketentuan yang berlaku.
b. Approved and granted full authority and power, with the right of substitution, to the members of
the Company’s Board of Directors, acting individually or jointly, to take all necessary actions in
connection with the resolution on the change in the composition of the Company’s management,
to be set forth in a deed drawn up before a Notary, including stipulating/stating the composition
of the Company’s Board of Directors, Board of Commissioners, and Sharia Supervisory Board
after the approval of the FPT for President Commissioner, and subsequently to notify the Minister
of Law of the Republic of Indonesia and to take all actions deemed necessary, including but
not limited to reporting/notification obligations to the relevant authorities in accordance with
the applicable regulations.
Kuorum Kehadiran RUPSLB 2025
Attendance Quorum of the 2025 EGMS
Jumlah Saham Perseroan Kehadiran Pemegang Saham Persentase Kehadiran
Kuorum Kehadiran Total Company’s Shares Shareholders in Attendance Attendance Percentage
Attendance Quorum 3.552.213.000 Saham / 2.864.862.690 Saham /
80,650%
Shares Shares
Hasil Pemungutan Suara RUPSLB 2025
Voting Result of the 2025 EGMS
Total Setuju
Setuju (Setuju + Abstain) Tidak Setuju
Abstain
Hasil Pemungutan Suara In Favor Total in Favor (in Against
Voting Favor + Abstain)
2.864.862.690 Suara / - 2.864.862.690 Suara / -
Votes Votes
Hasil Keputusan RUPSLB 2025
Resolutions of the 2025 EGMS
Hasil Keputusan Status Realisasi di Tahun 2025
Resolutions Realization Status in 2025
a. Menyetujui untuk menjaminkan lebih dari 50% (lima puluh persen) dari harta kekayaan bersih Terealisasi
Perseroan dalam 1 (satu) tahun buku, dalam 1 (satu) transaksi atau beberapa transaksi secara Realized
kumulatif, yang berdiri sendiri ataupun yang berkaitan satu sama lainnya, dalam rangka perolehan
pinjaman dan/atau pendanaan yang akan diterima oleh Perseroan, dengan nilai penjaminan serta
syarat-syarat dan ketentuan yang dipandang baik oleh Direksi Perseroan serta dengan tetap
memperhatikan anggaran dasar Perseroan dan ketentuan yang berlaku;
b. Menyetujui pemberian wewenang dan kuasa kepada Direksi Perseroan, dengan hak substitusi,
untuk melakukan segala dan setiap tindakan yang diperlukan sehubungan dengan keputusan
tersebut, termasuk tetapi tidak terbatas untuk menyatakan/menuangkan keputusan tersebut
dalam akta yang dibuat di hadapan Notaris, sebagaimana yang disyaratkan oleh ketentuan pasar
modal serta sesuai dengan ketentuan perundang-undangan yang berlaku, dan melakukan semua
dan setiap tindakan yang diperlukan, sesuai dengan peraturan perundang- undangan yang berlaku.
a. Agreed to pledge more than 50% (fifty percent) of the Company’s net assets within 1 (one) fiscal year,
in a single transaction or in multiple transactions cumulatively, whether independent or related to
one another, in order to obtain borrowings and/or funding to be received by the Company, with the
guarantee value and terms and conditions deemed appropriate by the Company’s Board of Directors,
while considering the Company’s articles of association and the prevailing laws and regulations;
b. Approved the granting of authority and power to the Company’s Board of Directors, with the right
of substitution, to take any and all actions necessary in connection with such resolution, including
but not limited to stating/stipulating the resolution in a deed drawn up before a Notary, as required
under capital market regulations and in accordance with the applicable laws and regulations, and
to carry out any and all necessary actions in compliance with the prevailing laws and regulations.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Realisasi Keputusan RUPS Tahun Buku Realization of the GMS Resolutions of the
Sebelumnya Previous Fiscal Year
Seluruh keputusan RUPST dan RUPSLB tahun 2024 telah All resolutions of the 2024 AGMs and EGMS had been fully
sepenuhnya direalisasikan dalam tahun buku yang sama, implemented in the same fiscal year, so there is no follow-up to
sehingga tidak terdapat tindak lanjut atas keputusan rapat the meeting resolutions that need to be implemented in 2025.
yang perlu dilaksanakan pada tahun 2025.
Pelaksanaan Rapat Umum Pemegang Implementation of the 2024 General
Saham Tahun 2024 Meeting of Shareholders
Hasil Keputusan RUPST Tanggal 13 Juni 2024
Resolutions of the AGMS on June 13, 2024
Mata Acara Pertama
First Agenda Item
Menyetujui dan mengesahkan Laporan Tahunan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2023 termasuk di
dalamnya Laporan Kegiatan Perseroan, Laporan Tugas Pengawasan Dewan Komisaris dan Laporan Keuangan Perseroan, dan memberikan
pelunasan dan pembebasan tanggung jawab sepenuhnya (acquit et de charge) kepada Direksi dan Dewan Komisaris Perseroan atas tindakan
pengurusan dan pengawasan yang dilakukan untuk tahun buku 2023 sepanjang tindakan-tindakan tersebut tercermin dalam Laporan Tahunan.
Approved and ratified the Company’s Annual Report for the fiscal year ended December 31, 2023, including the Company’s Activity Report, the
Board of Commissioners’ Supervisory Report, and the Company’s Financial Statements, and granted full release and discharge (acquit et de
charge) to the Board of Directors and the Board of Commissioners of the Company for the management and supervisory actions taken during
the 2023 fiscal year, insofar as such actions are reflected in the Annual Report.
Mata Acara Kedua
Second Agenda Item
a. Menyetujui penetapan penggunaan Laba Bersih Perseroan tahun buku 2023 sebesar Rp59.667.782.871 dengan rincian sebagai berikut:
• sebesar Rp50.000.000 dialokasikan dan dibukukan sebagai Dana Cadangan;
• sisanya sebesar Rp59.617.782.871 dibukukan sebagai Laba Ditahan, untuk menambah modal kerja Perseroan;
b. Memberikan kuasa dan wewenang kepada Direksi Perseroan untuk melakukan setiap dan semua tindakan yang diperlukan sehubungan
dengan penetapan penggunaan Laba Bersih tersebut sesuai dengan peraturan perundang-undangan yang berlaku.
a. Approved the determination of the use of the Company’s Net Profit for the 2023 fiscal year amounting to Rp59,667,782,871, with the
following details:
• Rp50,000,000 shall be allocated and recorded as a Reserve Fund;
• the remaining Rp59,617,782,871 shall be recorded as Retained Earnings to increase the Company’s working capital;
b. Granted authority and power to the Company’s Board of Directors to take any and all necessary actions in connection with the determination
of the use of such Net Profit in accordance with the prevailing laws and regulations.
Mata Acara Ketiga
Third Agenda Item
a. Menyetujui penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik Mirawati Sensi Idris (anggota Moore Global Network Limited) untuk
melakukan audit Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024;
b. Memberikan wewenang kepada Dewan Komisaris Perseroan untuk menetapkan honorarium dan persyaratan lainnya bagi Akuntan Publik
dan/atau Kantor Akuntan Publik tersebut, serta untuk menunjuk pengganti dalam hal Akuntan Publik dan/atau Kantor Akuntan Publik yang
telah ditunjuk karena sebab apapun tidak dapat menyelesaikan audit Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada
tanggal 31 Desember 2024.
a. Approved the appointment of a Public Accountant and/or Public Accounting Firm, Mirawati Sensi Idris (a member of Moore Global Network
Limited), to audit the Company’s Financial Statements for the fiscal year ending December 31, 2024;
b. Granted authority to the Company’s Board of Commissioners to determine the honorarium and other requirements for the Public Accountant
and/or Public Accounting Firm, as well as to appoint a substitute in the event that the appointed Public Accountant and/or Public Accounting
Firm was unable, for any reason, to complete the audit of the Company’s Financial Statements for the fiscal year ending December 31, 2024.
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Mata Acara Keempat
Fourth Agenda Item
a. Menyetujui pemberian honorarium dan/atau tunjangan-tunjangan kepada Dewan Komisaris, Direksi dan Dewan Pengawas Syariah Perseroan
untuk tahun 2024 dengan ketentuan sebagai berikut:
• Batas remunerasi Dewan Komisaris paling banyak Rp1.000.000.000 gross/tahun;
• Batas remunerasi Direksi paling banyak Rp16.500.000.000 gross/tahun;
• Batas remunerasi Dewan Pengawas Syariah paling banyak Rp500.000.000 gross/tahun.
b. Memberikan wewenang kepada Dewan Komisaris Perseroan untuk menentukan alokasi besaran honorarium dan/atau tunjangan-tunjangan
yang akan diterima oleh masing-masing anggota Dewan Komisaris, Direksi dan Dewan Pengawas Syariah Perseroan dengan memperhatikan
rekomendasi dari Komite Nominasi dan Remunerasi.
a. Approved the provision of honorarium and/or allowances to the Company’s Board of Commissioners, Board of Directors, and Sharia
Supervisory Board for 2024 under the following terms:
• The maximum remuneration for the Board of Commissioners was Rp1,000,000,000 gross per year;
• The maximum remuneration for the Board of Directors was Rp16,500,000,000 gross per year;
• The maximum remuneration for the Sharia Supervisory Board was Rp500,000,000 gross per year.
b. Granted authority to the Company’s Board of Commissioners to determine the allocation of honorarium and/or allowances to be received
by each member of the Board of Commissioners, Board of Directors, and Sharia Supervisory Board, by considering the recommendations of
the Nomination and Remuneration Committee.
Mata Acara Kelima
Fifth Agenda Item
a. Menyetujui perubahan susunan Dewan Komisaris dan Direksi Perseroan sebagai berikut:
i. Menyetujui pengangkatan kembali Komisaris Independen Perseroan sebagai berikut:
• Mengangkat kembali Komisaris Independen Perseroan Tn. Antonius Hanifah Komala untuk jangka waktu 3 (tiga) tahun terhitung
sejak ditutupnya Rapat ini, yaitu sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2027;
ii. Menyetujui perubahan susunan dan komposisi Direksi Perseroan sebagai berikut:
• Mengangkat Tn. Eun Seonghyuk selaku Direktur Perseroan untuk masa jabatan 2 (dua) tahun terhitung sejak ditutupnya Rapat ini,
yaitu sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026;
• Pemberhentian dengan hormat Direktur Perseroan Tn. Kim Kyung Woo dengan ucapan terima kasih atas kontribusi yang diberikan,
terhitung sejak ditutupnya Rapat ini;
• Mengangkat kembali Direktur Perseroan Ny. Ester Gunawan untuk jangka waktu 2 (dua) tahun terhitung sejak ditutupnya Rapat ini,
yaitu sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026;
• Mengangkat kembali Direktur Perseroan Ny. Ina Dashinta Hamid untuk jangka waktu 2 (dua) tahun terhitung sejak ditutupnya
Rapat ini, yaitu sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026.
Berdasarkan keputusan huruf a butir i dan ii tersebut di atas, maka terhitung sejak ditutupnya Rapat ini, susunan dan komposisi Direksi, Dewan
Komisaris dan Dewan Pengawas Syariah Perseroan adalah sebagai berikut:
a. Approved the changes to the composition of the Company’s Board of Commissioners and Board of Directors as follows:
i. Approved the reappointment of the Company’s Independent Commissioner as follows:
• Reappointed Mr. Antonius Hanifah Komala as the Company’s Independent Commissioner for a term of 3 (three) years, effective from
the closing of this Meeting, i.e., until the closing of the Company’s Annual General Meeting of Shareholders in 2027;
ii. Approved the changes to the structure and composition of the Company’s Board of Directors as follows:
• Appointed Mr. Eun Seonghyuk as Director of the Company for a term of 2 (two) years, effective from the closing of this Meeting,
i.e., until the closing of the Company’s Annual General Meeting of Shareholders in 2026;
• Honorably dismissed Mr. Kim Kyung Woo from his position as Director of the Company, with appreciation for his contributions,
effective from the closing of this Meeting;
• Reappointed Mrs. Ester Gunawan as Director of the Company for a term of 2 (two) years, effective from the closing of this Meeting,
i.e., until the closing of the Company’s Annual General Meeting of Shareholders in 2026;
• Reappointed Mrs. Ina Dashinta Hamid as Director of the Company for a term of 2 (two) years, effective from the closing of this
Meeting, i.e., until the closing of the Company’s Annual General Meeting of Shareholders in 2026.
Based on the resolutions referred to in letter a point i and ii above, as of the closing of this Meeting, the composition and structure of the
Company’s Board of Directors, Board of Commissioners, and Sharia Supervisory Board are as follows:
Nama Jabatan
Name Position
DIREKSI
BOARD OF DIRECTORS
Cho Jaeseong** Presiden Direktur
President Director
Ester Gunawan** Direktur
Director
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Nama Jabatan
Name Position
Eun Seonghyuk** Direktur
Director
Ina Dashinta Hamid** Direktur
Director
DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Kwon Younghoon* Presiden Komisaris
President Commissioner
Choi Jung Sik** Komisaris Independen
Independent Commissioner
Antonius Hanifah Komala*** Komisaris Independen
Independent Commissioner
DEWAN PENGAWAS SYARIAH
SHARIA SUPERVISORY BOARD
Jaenal Effendi** Dewan Pengawas Syariah
Sharia Supervisory Board
*) Dengan masa jabatan sampai dengan ditutupnya Rapat Umum *) with a term of office until the closing of the Company’s Annual
Pemegang Saham Tahunan Perseroan pada tahun 2025; General Meeting of Shareholders in 2025;
**) Dengan masa jabatan sampai dengan ditutupnya Rapat Umum **) with a term of office until the closing of the Company’s Annual
Pemegang Saham Tahunan Perseroan pada tahun 2026; General Meeting of Shareholders in 2026;
***) Dengan masa jabatan sampai dengan ditutupnya Rapat Umum ***) with a term of office until the closing of the Company’s Annual
Pemegang Saham Tahunan Perseroan pada tahun 2027. General Meeting of Shareholders in 2027.
Hasil Keputusan RUPSLB Tahun 2024 Resolutions of the 2024 EGMS
Hasil Keputusan RUPSLB 12 Januari 2024
Resolutions of the EGMS on January 12, 2024
Hasil Keputusan
Resolutions
a. Menyetujui perubahan susunan dan komposisi Direksi Perseroan sebagai berikut:
i. Mengangkat Tn. Cho Jaeseong selaku Presiden Direktur Perseroan untuk masa jabatan 2 (dua) tahun terhitung sejak ditutupnya Rapat
ini, yaitu sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026;
ii. Memberhentikan dengan hormat Presiden Direktur Perseroan, Tn. Kim Kang Soo dengan ucapan terimakasih atas kontribusi yang
diberikan, terhitung sejak ditutupnya Rapat ini.
Berdasarkan keputusan huruf a butir i dan ii tersebut di atas, maka terhitung sejak ditutupnya Rapat ini, susunan dan komposisi Direksi,
Dewan Komisaris dan Dewan Pengawas Syariah Perseroan adalah sebagai berikut:
Direksi Dewan Komisaris
Presiden Direktur: Tn. Cho Jaeseong ***) Presiden Komisaris : Tn. Kwon Younghoon **)
Direktur : Ny. Ester Gunawan *) Komisaris Independen : Tn. Choi Jung Sik ***)
Direktur : Tn. Kim Kyung Woo *) Komisaris Independen : Tn. Antonius Hanifah Komala *)
Direktur : Ny. Ina Dashinta Hamid *) Dewan Pengawas Syariah : Tn. Jaenal Effendi ***)
KetErangan:
*) dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2024;
**) dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2025;
***) dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026.
b. Menyetujui dan memberikan wewenang dan kuasa penuh dengan hak substitusi kepada Direksi Perseroan, baik sendiri-sendiri maupun
bersama-sama, untuk melakukan segala tindakan yang diperlukan sehubungan dengan keputusan mengenai susunan anggota Direksi,
Dewan Komisaris dan Dewan Pengawas Syariah Perseroan tersebut, kedalam akta yang dibuat dihadapan Notaris, termasuk menuangkan/
menyatakan susunan Direksi, Dewan Komisaris dan Dewan Pengawas Syariah Perseroan, setelah ditutupnya Rapat ini, dan selanjutnya
melakukan pemberitahuan kepada Menteri Hukum dan Hak Asasi Manusia Republik Indonesia serta melakukan segala hal yang dianggap perlu
termasuk namun tidak terbatas pada kewajiban pelaporan/pemberitahuan kepada instansi berwenang sesuai dengan ketentuan yang berlaku.
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Hasil Keputusan
Resolutions
a. Approved the changes to the structure and composition of the Company’s Board of Directors as follows:
i. Appointed Mr. Cho Jaeseong as the Company’s President Director for a term of 2 (two) years, effective from the closing of this Meeting,
i.e., until the closing of the Company’s Annual General Meeting of Shareholders in 2026;
ii. Honorably dismissed the Company’s President Director, Mr. Kim Kang Soo, with appreciation for his contributions, effective from the
closing of this Meeting.
Based on the resolutions referred to in letter a point i and ii above, as of the closing of this Meeting, the structure and composition of the
Company’s Board of Directors, Board of Commissioners, and Sharia Supervisory Board are as follows:
Board of Directors Board of Commissioners
President Director: Mr. Cho Jaeseong ***) President Commissioner: Mr. Kwon Younghoon **)
Director: Mrs. Ester Gunawan *) Independent Commissioner: Mr. Choi Jung Sik ***)
Director: Mr. Kim Kyung Woo *) Independent Commissioner: Mr. Antonius Hanifah Komala *)
Director: Mrs. Ina Dashinta Hamid *) Sharia Supervisory Board: Mr. Jaenal Effendi ***)
Notes:
*) with a term of office until the closing of the Company’s Annual General Meeting of Shareholders in 2024;
**) with a term of office until the closing of the Company’s Annual General Meeting of Shareholders in 2025;
***) with a term of office until the closing of the Company’s Annual General Meeting of Shareholders in 2026.
b. Approved and granted full authority and power, with the right of substitution, to the Company’s Board of Directors, acting individually or jointly,
to take all necessary actions in connection with the resolution regarding the composition of the Company’s Board of Directors, Board of
Commissioners, and Sharia Supervisory Board, to be set forth in a deed drawn up before a Notary, including recording/stating the composition
of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board after the closing of this Meeting, and subsequently to notify
the Minister of Law and Human Rights of the Republic of Indonesia and to take all actions deemed necessary, including but not limited to
reporting/notification obligations to the relevant authorities in accordance with the applicable regulations.
Hasil Keputusan RUPSLB 13 Juni 2024
Resolutions of the EGMS on January 13, 2024
Hasil Keputusan
Resolutions
a. Menyetujui untuk menjaminkan lebih dari 50% (lima puluh persen) dari harta kekayaan bersih Perseroan dalam 1 (satu) tahun buku, dalam
1 (satu) transaksi atau beberapa transaksi secara kumulatif, yang berdiri sendiri ataupun yang berkaitan satu sama lainnya, dalam rangka
perolehan pinjaman dan/atau pendanaan yang akan diterima oleh Perseroan, dengan nilai penjaminan serta syarat-syarat dan ketentuan
yang dipandang baik oleh Direksi Perseroan serta dengan tetap memperhatikan anggaran dasar Perseroan dan ketentuan yang berlaku;
b. Menyetujui pemberian wewenang dan kuasa kepada Direksi Perseroan, dengan hak substitusi, untuk melakukan segala dan setiap tindakan
yang diperlukan sehubungan dengan keputusan tersebut, termasuk tetapi tidak terbatas untuk menyatakan/menuangkan keputusan tersebut
dalam akta yang dibuat di hadapan Notaris, sebagaimana yang disyaratkan oleh ketentuan pasar modal serta sesuai dengan ketentuan
perundang-undangan yang berlaku, dan melakukan semua dan setiap tindakan yang diperlukan, sesuai dengan peraturan perundang-
undangan yang berlaku.
a. Agreed to pledge more than 50% (fifty percent) of the Company’s net assets within 1 (one) fiscal year, in 1 (one) transaction or in several
cumulative transactions, whether independent or related to each other, in connection with the borrowing and/or funding to be obtained by
the Company, with the collateral value and terms and conditions deemed appropriate by the Board of Directors of the Company, while taking
into account the Company’s articles of association and applicable regulations;
b. Approved the granting of authority and power to the Board of Directors of the Company, with the right of substitution, to perform any and
all actions necessary in relation to such resolution, including but not limited to stating/recording such resolution in a deed before a Notary,
as required under capital market regulations and in accordance with applicable laws and regulations, and to undertake all and any actions
necessary, in compliance with the prevailing laws and regulations.
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Hasil Keputusan RUPSLB 18 Desember 2024
Resolutions of the EGMS on December 18, 2024
Hasil Keputusan
Resolutions
a. Menyetujui perubahan susunan dan komposisi Direksi Perseroan sebagai berikut:
i. Mengangkat Ny. Ade Rafida Saulina Samosir, Sarjana Ekonomi, selaku Direktur Perseroan untuk masa jabatan 2 (dua) tahun terhitung
sejak yang bersangkutan menerima persetujuan atas Penilaian Kemampuan dan Kepatutan dari OJK (“FPT Direktur”), yaitu sampai
dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026 dan dinyatakan/dituangkan dalam Akta yang
dibuat di hadapan Notaris. Pengangkatan tersebut menjadi batal apabila yang bersangkutan tidak mendapat persetujuan FPT Direktur,
dan untuk itu tidak diperlukan keputusan dari Rapat Umum Pemegang Saham Perseroan.
ii. Memberhentikan dengan hormat Ny. Ester Gunawan selaku Direktur Perseroan, dengan ucapan terima kasih atas kontribusi yang
diberikan dan memberikan pelepasan penuh kepada Ny. Ester Gunawan selaku Direktur Perseroan dari tanggung jawab dan tindakan
pengurusan Perseroan sepanjang tercatat dalam Laporan Tahunan Perseroan yang berlaku efektif sejak dikeluarkannya FPT Direktur
dan dinyatakan/dituangkan dalam Akta yang dibuat di hadapan Notaris.
b. Menyetujui perubahan susunan dan komposisi Dewan Pengawas Syariah sebagai berikut :
i. Mengangkat Tn. AM Hasan Ali, selaku Ketua Dewan Pengawas Syariah Perseroan untuk masa jabatan 3 (tiga) tahun terhitung sejak yang
bersangkutan menerima persetujuan atas Penilaian Kemampuan dan Kepatutan dari OJK (“FPT Ketua Dewan Pengawas Syariah”), yaitu
sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2027 dan dinyatakan/dituangkan dalam Akta
yang dibuat di hadapan Notaris. Pengangkatan tersebut menjadi batal apabila yang bersangkutan tidak mendapat persetujuan FPT Ketua
Dewan Pengawas Syariah, dan untuk itu tidak diperlukan keputusan dari Rapat Umum Pemegang Saham Perseroan.
ii. Mengangkat Tn. Asrori Subchi Karni, selaku Anggota Dewan Pengawas Syariah Perseroan untuk masa jabatan 3 (tiga) tahun terhitung sejak
yang bersangkutan menerima persetujuan atas Penilaian Kemampuan dan Kepatutan dari OJK (“FPT Anggota Dewan Pengawas Syariah”),
yaitu sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2027 dan dinyatakan/dituangkan dalam
Akta yang dibuat di hadapan Notaris. Pengangkatan tersebut menjadi batal apabila yang bersangkutan tidak mendapat persetujuan FPT
Anggota Dewan Pengawas Syariah, dan untuk itu tidak diperlukan keputusan dari Rapat Umum Pemegang Saham Perseroan.
iii. Memberhentikan dengan hormat Dewan Pengawas Syariah Perseroan, Tn. Jaenal Effendi dengan ucapan terima kasih atas kontribusi yang
diberikan dan memberikan pelepasan penuh kepada Tn. Jaenal Effendi selaku Dewan Pengawas Syariah Perseroan dari tanggung jawab
dan tindakan pengawasan Perseroan sepanjang tercatat dalam Laporan Tahunan Perseroan yang berlaku efektif sejak dikeluarkannya
FPT Ketua Dewan Pengawas Syariah dan/atau FPT Anggota Dewan Pengawas Syariah dan dinyatakan/dituangkan dalam Akta yang
dibuat di hadapan Notaris.
c. Berdasarkan keputusan huruf a butir i dan ii serta huruf b butir i, ii dan iii tersebut di atas, maka terhitung sejak ditutupnya Rapat ini susunan
dan komposisi Direksi, Dewan Komisaris dan Dewan Pengawas Syariah Perseroan adalah sebagai berikut:
Direksi Dewan Komisaris
Presiden Direktur : Tn. Cho Jaeseong **) Presiden Komisaris : Tn. Kwon Younghoon *)
Direktur : Tn. Eun Seonghyuk **) Komisaris Independen : Tn. Choi Jung Sik **)
Direktur : Ny. Ina Dashinta Hamid **) Komisaris Independen : Tn. Antonius Hanifah Komala ***)
Direktur : Ny. Ester Gunawan ****) Dewan Pengawas Syariah : Tn. Jaenal Efendi *****)
*) Dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2025;
**) Dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2026;
***) Dengan masa jabatan sampai dengan ditutupnya Rapat Umum Pemegang Saham Tahunan Perseroan pada tahun 2027;
****) Dengan masa jabatan sampai dengan dikeluarkannya FPT Direktur dan dinyatakan/dituangkan dalam Akta yang dibuat di hadapan
Notaris;
*****) Dengan masa jabatan sampai dengan dikeluarkannya FPT Ketua Dewan Pengawas Syariah dan/atau FPT Anggota Dewan Pengawas
Syariah dan dinyatakan/dituangkan dalam Akta yang dibuat di hadapan Notaris.
d. Menyetujui dan memberikan wewenang dan kuasa penuh, dengan hak substitusi kepada Direksi Perseroan, baik sendiri-sendiri maupun
bersama-sama, untuk melakukan segala tindakan yang diperlukan sehubungan dengan keputusan mengenai susunan anggota Direksi,
Dewan Komisaris dan Dewan Pengawas Syariah Perseroan tersebut, ke dalam akta yang dibuat di hadapan Notaris, termasuk menuangkan/
menyatakan susunan Direksi, Dewan Komisaris dan Dewan Pengawas Syariah Perseroan, setelah diterimanya hasil FPT Direktur, FPT Ketua
Dewan Pengawas Syariah, FPT Anggota Dewan Pengawas Syariah, dan selanjutnya melakukan pemberitahuan kepada Menteri Hukum Republik
Indonesia serta melakukan segala hal yang dianggap perlu termasuk namun tidak terbatas pada kewajiban pelaporan/pemberitahuan kepada
instansi berwenang sesuai dengan ketentuan yang berlaku.
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Hasil Keputusan
Resolutions
a. Approved changes to the structure and composition of the Board of Directors of the Company as follows:
i. Appointed Mrs. Ade Rafida Saulina Samosir, Bachelor of Economics, as Director of the Company for a term of 2 (two) years commencing
from the date she obtained approval of the Fit and Proper Test from the Financial Services Authority (OJK) (“FPT for Director”), until the
closing of the Company’s Annual General Meeting of Shareholders in 2026, and to be stated/recorded in a deed before a Notary. Such
appointment shall be null and void if the said individual did not obtain the Director FPT approval, and in such case no resolution of the
Company’s General Meeting of Shareholders shall be required.
ii. Honorably dismissed Mrs. Ester Gunawan as Director of the Company, with appreciation for her contributions, and granted full release
and discharge (acquit et de charge) to Mrs. Ester Gunawan as Director of the Company from all managerial responsibilities and actions
carried out, insofar as recorded in the Company’s Annual Report, effective as of the issuance of the FPT for Director and to be stated/
recorded in a deed before a Notary.
b. Approved changes to the structure and composition of the Sharia Supervisory Board as follows:
i. Appointed Mr. AM Hasan Ali as Chairman of the Company’s Sharia Supervisory Board for a term of 3 (three) years commencing from
the date he obtained approval of the Fit and Proper Test from the Financial Services Authority (OJK) (“FPT for Chairman of the Sharia
Supervisory Board”), until the closing of the Company’s Annual General Meeting of Shareholders in 2027, and to be stated/recorded in
a deed before a Notary. Such appointment shall be null and void if the said individual did not obtain the FPT for Chairman of the Sharia
Supervisory Board, and in such case no resolution of the Company’s General Meeting of Shareholders shall be required.
ii. Appointed Mr. Asrori Subchi Karni as Member of the Company’s Sharia Supervisory Board for a term of 3 (three) years commencing
from the date he obtained approval of the Fit and Proper Test from the Financial Services Authority (OJK) (“FPT for Member of the Sharia
Supervisory Board”), until the closing of the Company’s Annual General Meeting of Shareholders in 2027, and to be stated/recorded in
a deed before a Notary. Such appointment shall be null and void if the said individual did not obtain the FPT for Member of the Sharia
Supervisory Board, and in such case no resolution of the Company’s General Meeting of Shareholders shall be required.
iii. Honorably dismissed Mr. Jaenal Effendi as Member of the Company’s Sharia Supervisory Board, with appreciation for his contributions, and
granted full release and discharge (acquit et de charge) from all supervisory responsibilities and actions carried out, insofar as recorded
in the Company’s Annual Report, effective as of the issuance of the FPT for Chairman and/or Member of the Sharia Supervisory Board,
and to be stated/recorded in a deed before a Notary.
c. Based on the resolutions under point a item i and ii and point b items i, ii, and iii above, as of the closing of this Meeting, the composition of
the Board of Directors, Board of Commissioners, and Sharia Supervisory Board of the Company shall be as follows:
Board of Directors Board of Commissioners
President Director: Mr. Cho Jaeseong **) President Commissioner: Mr. Kwon Younghoon *)
Director: Mr. Eun Seonghyuk **) Independent Commissioner: Mr. Choi Jung Sik **)
Director: Mrs. Ina Dashinta Hamid **) Independent Commissioner: Mr. Antonius Hanifah Komala ***)
Director: Mrs. Ester Gunawan ****) Sharia Supervisory Board: Mr. Jaenal Efendi *****)
*) With a term of office until the closing of the Annual General Meeting of Shareholders of the Company in 2025;
**) With a term of office until the closing of the Annual General Meeting of Shareholders of the Company in 2026;
***) With a term of office until the closing of the Annual General Meeting of Shareholders of the Company in 2027;
****) With a term of office until the issuance of the FPT for the Director and as stated/recorded in a deed executed before a Notary;
*****) With a term of office until the issuance of the FPT for the Chairman of the Sharia Supervisory Board and/or FPT for the Member of
the Sharia Supervisory Board, and as stated/recorded in a deed executed before a Notary.
d. Approved and granted full authority and power, with the right of substitution, to the Board of Directors of the Company, either individually
or jointly, to perform all necessary actions in relation to the resolution regarding the composition of the members of the Board of Directors,
Board of Commissioners, and Sharia Supervisory Board of the Company, including to incorporate the same into a deed made before a
Notary, including to set forth/declare the composition of the Board of Directors, Board of Commissioners, and Sharia Supervisory Board of
the Company, upon receipt of the results of the FPT for the Director, FPT for the Chairman of the Sharia Supervisory Board, and FPT for the
Member of the Sharia Supervisory Board, and subsequently to notify the Minister of Law of the Republic of Indonesia, as well as to undertake
all actions deemed necessary, including but not limited to reporting/notification obligations to the competent authorities in accordance
with applicable regulations.
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Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ Perseroan yang bertugas The Board of Commissioners is a corporate organ responsible
melakukan pengawasan secara umum dan/atau khusus atas for conducting general and/or specific supervision over
kebijakan pengurusan, jalannya pengurusan Perseroan, serta management policies, the course of the Company’s
memberikan nasihat kepada Direksi dalam rangka memastikan management, as well as providing advice to the Board of
pengelolaan Perseroan dilaksanakan sesuai dengan anggaran Directors in order to ensure that the Company’s management
dasar, peraturan perundang-undangan yang berlaku, serta visi is carried out in accordance with the articles of association,
dan misi Perseroan. applicable laws and regulations, and the Company’s vision and
mission.
Dewan Komisaris melaksanakan fungsi pengawasan dengan The Board of Commissioners performs its supervisory function
berlandaskan prinsip kehati-hatian, dan tetap memperhatikan based on the principle of prudence, while also considering
kepentingan Perseroan dan seluruh pemangku kepentingan. the interests of the Company and all stakeholders. In carrying
Dalam menjalankan tugas dan fungsinya, Dewan Komisaris out its duties and functions, the Board of Commissioners is
dilengkapi dengan Peraturan Dewan Komisaris, Direksi, dan guided by the Board of Commissioners, Board of Directors,
Dewan Pengawas Syariah sebagai panduan dan tata tertib and Sharia Supervisory Board Regulations as a code of
kerja. Dewan Komisaris turut pula dibantu oleh Komite Audit, conduct and working guidelines. The Board of Commissioners
Komite Nominasi dan Remunerasi, serta Komite Pemantau is also supported by the Audit Committee, the Nomination and
Risiko. Remuneration Committee, and the Risk Monitoring Committee.
Pedoman Kerja Dewan Komisaris Work Guidelines of the Board of
Commissioners
Dalam melaksanakan tugas, wewenang, dan tanggung In carrying out its duties, authorities, and responsibilities,
jawabnya, Dewan Komisaris berpedoman dan tunduk pada the Board of Commissioners is guided by and subject to the
Peraturan Dewan Komisaris, Direksi, dan Dewan Pengawas Company’s Board of Commissioners, Board of Directors, and
Syariah Perseroan yang ditetapkan pertama kali melalui Sharia Supervisory Board Regulations, which were initially
Keputusan Sirkuler Direksi dan Dewan Komisaris No. 096/ established through Circular Decision of the Board of Directors
DIR/HO/09/21 tanggal 22 September 2021 dan telah and the Board of Commissioners No. 096/DIR/HO/09/21
diperbarui berdasarkan Keputusan Sirkuler Direksi dan Dewan dated September 22, 2021, and had been updated based on
Komisaris No. 178/DIR/HO/12/25 tanggal 09 Desember Circular Decision of the Board of Directors and the Board of
2025 tentang Perubahan Board of Commissioners, Board of Commissioners No. 178/DIR/HO/12/25 dated December
Directors, and Sharia Supervisory Board Regulation. Pembaruan 9, 2025, on Amendment to the Board of Commissioners,
ini dilakukan seiring dengan perkembangan usaha, dinamika Board of Directors, and Sharia Supervisory Board Regulation.
regulasi, serta kebutuhan penguatan tata kelola. This update was made in line with business developments,
regulatory dynamics, and the need to strengthen governance.
Tugas dan Tanggung Jawab Duties and Responsibilities
Tugas dan tanggung jawab Dewan Komisaris Perseroan adalah The duties and responsibilities of the Company’s Board of
sebagai berikut: Commissioners are as follows:
1. Melaksanakan tugas pengawasan dan pemberian nasihat 1. Carrying out supervisory duties and providing advice to the
kepada Direksi; Board of Directors;
2. Melaksanakan tugas, wewenang, dan tanggung jawab 2. Performing duties, authorities, and responsibilities in good
dengan itikad baik dan dengan prinsip kehati-hatian; faith and based on the principle of prudence;
3. Mengawasi kebijakan pengurusan dan jalannya 3. Supervising management policies and the general course
pengurusan pada umumnya yang dilakukan oleh Direksi of management carried out by the Board of Directors for
untuk kepentingan Perseroan serta sesuai dengan maksud the benefit of the Company and in accordance with the
dan tujuan Perseroan; Company’s purposes and objectives;
4. Menyusun laporan kegiatan Dewan Komisaris yang 4. Preparing a report on the activities of the Board of
merupakan bagian dari laporan pelaksanaan Tata Kelola Commissioners which is part of the report on the
Perusahaan yang Baik; implementation of Good Corporate Governance;
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5. Mengarahkan, memantau, dan mengevaluasi efektivitas 5. Directing, monitoring, and evaluating the effectiveness of
penerapan Tata Kelola yang Baik, manajemen risiko, the implementation of Good Governance, risk management,
kepatuhan, dan audit internal; compliance, and internal audit;
6. Memberikan persetujuan dalam hal Dewan Pengawas 6. Approving matters where the Sharia Supervisory
Syariah memerlukan bantuan anggota komite yang struktur Board requires assistance from committee members
organisasinya berada di bawah Dewan Komisaris; whose organizational structure is under the Board of
Commissioners;
7. Memastikan bahwa Direksi telah menindaklanjuti temuan 7. Ensuring that the Board of Directors has followed up on
audit dan rekomendasi dari satuan kerja audit internal audit findings and recommendations from the Company’s
Perseroan, auditor eksternal, hasil pengawasan OJK dan/ internal audit unit, external auditors, results of supervision
atau hasil pengawasan otoritas dan lembaga lainnya; by OJK, and/or supervision results from other relevant
authorities and institutions;
8. Menjamin pengambilan keputusan yang efektif, tepat, dan 8. Ensuring effective, appropriate, and timely decision-
cepat serta dapat bertindak secara independen dalam making, and acting independently in carrying out duties;
melaksanakan tugas;
9. Melakukan evaluasi terhadap kinerja komite-komite yang 9. Evaluating the performance of committees assisting the
membantu pelaksanaan tugas dan tanggung jawabnya implementation of duties and responsibilities at least at
paling sedikit pada setiap akhir tahun buku; the end of each fiscal year;
10. Membentuk komite-komite yang berada di bawah 10. Establishing committees under its supervision (Audit
pengawasannya (Komite Audit, Komite Pemantau Risiko, Committee, Risk Monitoring Committee, and Nomination
dan Komite Nominasi dan Remunerasi) dalam rangka and Remuneration Committee) in order to support
mendukung efektivitas pelaksanaan tugas dan tanggung the effectiveness of the implementation of duties and
jawabnya; responsibilities;
11. Dalam kondisi tertentu, Dewan Komisaris wajib 11. In certain circumstances, convening the Annual GMS and
menyelenggarakan RUPS tahunan dan RUPS lainnya other GMS in accordance with its authority as stipulated
sesuai dengan kewenangannya sebagaimana diatur dalam under applicable laws and regulations and the articles of
peraturan perundang-undangan dan anggaran dasar. association.
Komposisi dan Masa Jabatan Keanggotaan Composition and Term of Office of the
Dewan Komisaris Board of Commissioners
Pada tahun 2025, Dewan Komisaris Perseroan mengalami In 2025, the Company’s Board of Commissioners underwent
perubahan dengan informasi sebagai berikut: changes with the following information:
Nama Jabatan Masa Jabatan Dasar Hukum Pengangkatan
Name Position Term of Office Legal Basis of Appointment
Kwon Younghoon Presiden Komisaris 2025 - Sampai dengan diperolehnya FPT Akta Pernyataan Keputusan Rapat Umum
President Commissioner Presiden Komisaris atau dalam hal tidak Pemegang Saham No 72 tanggal 5 Juni
diperolehnya FPT Presiden Komisaris yaitu 2025 (pengangkatan kembali)
sampai dengan ditutupnya RUPST 2026
Deed of Statement of Resolution of the
2025 – Until the issuance of the FPT for the General Meeting of Shareholders No. 72
President Commissioner or, in the event that dated June 5, 2025 (reappointment)
the FPT for the President Commissioner is not
obtained, until the closing of the 2026 AGMS
Choi Jung Sik Komisaris Independen 2023 - Sampai dengan ditutupnya RUPST Akta Pernyataan Keputusan Rapat Umum
Independent Commissioner 2026 Pemegang Saham No 187 tanggal 16 Juni
2023
2023 – Until the closing of the 2026 AGMS
Deed of Statement of Resolution of the
Annual General Meeting of Shareholders
No. 187 dated June 16, 2023
Antonius Hanifah Komisaris Independen 2024 - Sampai dengan ditutupnya RUPST Akta Pernyataan Keputusan Rapat Umum
Komala Independent Commissioner 2027 Pemegang Saham No. 103 tanggal 13 Juni
2024
2024 – Until the closing of the 2027 AGMS
Deed of Statement of Resolution of the
Annual General Meeting of Shareholders
No. 103 dated June 13, 2024
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Penilaian Kemampuan dan Kepatutan Fit and Proper Test of the Board of
Dewan Komisaris Commissioners
Setiap anggota Dewan Komisaris Perseroan merupakan Each member of the Company’s Board of Commissioners
Pihak Utama yang wajib memperoleh persetujuan OJK is a Main Party who is required to obtain approval from OJK
melalui proses Penilaian Kemampuan dan Kepatutan (Fit through the Fit and Proper Test prior to carrying out the duties,
and Proper Test) sebelum menjalankan tugas, fungsi, dan functions, and authorities. As stipulated in Article 2 paragraph
wewenangnya. Sebagaimana diatur pada Pasal 2 ayat 2 POJK 2 of POJK No. 27/POJK.03/2016 (“POJK 27/2016”) on Fit
No. 27/POJK.03/2016 (“POJK 27/2016”) tentang Penilaian and Proper Assessment for Main Parties of Financial Services
Kemampuan dan Kepatutan Bagi Pihak Utama Lembaga Institutions, Main Parties in a financing company include:
Jasa Keuangan, Pihak Utama dalam Perusahaan Pembiayaan
meliputi:
1. Pemegang Saham Pengendali; 1. Controlling Shareholders;
2. Anggota Direksi; 2. Members of the Board of Directors;
3. Anggota Dewan Komisaris; dan 3. Members of the Board of Commissioners; and
4. Anggota Dewan Pengawas Syariah. 4. Members of the Sharia Supervisory Board.
Dengan melakukan penilaian ini, Perseroan memastikan calon By conducting this assessment, the Company ensures
Pihak Utama memiliki kompetensi, integritas, dan kualifikasi that prospective Main Parties possess the appropriate
yang sesuai dengan ketentuan yang berlaku. Adapun calon competence, integrity, and qualifications in accordance with
anggota Dewan Komisaris yang belum memperoleh persetujuan applicable regulations. Any prospective member of the Board
OJK dilarang melaksanakan tugas dan fungsi sebagai Dewan of Commissioners who has not obtained OJK approval is
Komisaris, meskipun telah diangkat melalui RUPS. prohibited from performing duties and functions as a member
of the Board of Commissioners, even if appointed through the
GMS.
Perseroan memastikan bahwa seluruh anggota Dewan The Company ensures that all serving members of the Board
Komisaris yang menjabat per 31 Desember 2025 telah lulus of Commissioners as of December 31, 2025, have passed the
Penilaian Kemampuan dan Kepatutan (Fit and Proper Test) Fit and Proper Test conducted by OJK, thereby ensuring that
yang diselenggarakan oleh OJK sehingga standar kompetensi, the competence, integrity, and qualifications of each Board
integritas, dan kualifikasi setiap anggota Dewan Komisaris of Commissioners member comply with applicable regulatory
terjamin sesuai ketentuan peraturan yang berlaku. requirements.
Rapat Dewan Komisaris Board of Commissioners’ Meetings
Kebijakan Rapat Meeting Policy
Sesuai peraturan perundang-undangan, anggaran dasar In accordance with the laws and regulations, the Company’s
Perseroan dan ketentuan internal Perseroan, Rapat Dewan articles of association, and internal provisions of the Company,
Komisaris dijalankan dengan ketentuan berikut: the Board of Commissioners’ meetings are conducted under
the following provisions:
1. Rapat Dewan Komisaris dilaksanakan sekurang-kurangnya 1. Holding meetings of the Board of Commissioners at
1 kali dalam 2 bulan, dan dapat diadakan sewaktu-waktu least once every two months, and at any time as deemed
apabila dipandang perlu oleh salah satu atau lebih anggota necessary by one or more members of the Board of
Dewan Komisaris; Commissioners;
2. Rapat Dewan Komisaris dipimpin oleh Presiden Komisaris, 2. Having meetings of the Board of Commissioners chaired
namun jika yang bersangkutan berhalangan hadir atau tidak by the President Commissioner; however, if the President
dapat menghadiri rapat dengan alasan apa pun, rapat tetap Commissioner is absent or unable to attend the meeting
dapat berlangsung dan dipimpin oleh seorang anggota for any reason, the meeting may still be held and chaired by
Dewan Komisaris yang dipilih oleh Presiden Komisaris. Jika a member of the Board of Commissioners appointed by the
Presiden Komisaris tidak dapat memilih salah satu anggota President Commissioner. If the President Commissioner is
Dewan Komisaris untuk memimpin Rapat Dewan Komisaris unable to appoint a member of the Board of Commissioners
karena suatu hal, maka Rapat Dewan Komisaris dipimpin to chair the meeting for any reason, the meeting shall
oleh salah seorang anggota Dewan Komisaris yang dipilih be chaired by a member of the Board of Commissioners
oleh Pemegang Saham Utama Perseroan; appointed by the Company’s Major Shareholder;
3. Guna dapat mengambil keputusan yang sah dan mengikat, 3. Requiring the attendance of a majority of all members of
diperlukan kehadiran mayoritas dari seluruh anggota the Board of Commissioners in order to make valid and
Dewan Komisaris; binding decisions;
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4. Dewan Komisaris berhak mengambil keputusan yang sah 4. Allowing the Board of Commissioners to adopt valid and
dan mengikat tanpa mengadakan rapat Dewan Komisaris binding decisions without holding a meeting, provided
jika semua anggota Dewan Komisaris telah diberitahukan that all members of the Board of Commissioners have
secara tertulis, memberikan persetujuan terhadap usul been notified in writing, have given their approval to the
yang diajukan, dan menandatangani persetujuan tersebut. proposed decision, and have signed such approval.
Frekuensi dan Tingkat Kehadiran Meeting Frequency and Attendance
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners held 6 (six)
menyelenggarakan sebanyak 6 (enam) kali Rapat Dewan Board of Commissioners Meetings, with the following details:
Komisaris, dengan rincian sebagai berikut:
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Kwon Younghoon Presiden Komisaris 6 6 100%
President Commissioner
Choi Jung Sik Komisaris Independen 6 6 100%
Independent Commissioner
Antonius Hanifah Komala Komisaris Independen 6 5 83,3%
Independent Commissioner
Agenda Rapat Meeting Agenda
Rapat Dewan Komisaris umumnya membahas agenda-agenda The Board of Commissioners meeting generally discusses
strategis serta berkaitan dengan fungsi pengawasan Dewan strategic agendas and matters related to supervisory functions
Komisaris sebagai berikut: of the Board of Commissioners as outlined below:
Peserta
Tanggal Participants
No. Agenda
Date
KY CJS AHK
1 23 Januari 2025 1. Rencana Rapat Dewan Komisaris dan Komite tahun 2025
January 23, 2025 BOC and Committees Meeting Plan 2025
2. Laporan Realisasi Pengawasan Rencana Bisnis 2024
Realization of Business Plan Supervision Report 2024
3. Kinerja BOC, BOD, dan DPS tahun 2024
Performance of BOC, BOD and Sharia Board year 2024
4. Persetujuan Bonus 2024 untuk Direksi
Approval Bonus 2024 for BOD
5. Laporan AML dan Compliance 2024
AML and Compliance Report 2024
6. Laporan Corporate Secretary 2024
Corporate Secretary Report 2024
7. Penerapan GCG 2024
GCG Implementation 2024
2 19 Maret 2025 1. Pengajuan calon Presiden Komisaris
March 19, 2025 Submission of candidate of President Commissioner
2. Penerapan Anti-Fraud
Anti-Fraud Implementation
3. Laporan Manajemen Risiko
Risk Management Report
4. APU dan PPT Februari 2025
AML and CFT February 2025
5. Program Literasi dan Inklusi Keuangan
Financial Literacy and Inclusion Program
6. Penerapan Pelindungan Konsumen
Consumer Protection Implementation
7. Informasi Penanganan Pengaduan
Complain Handling Information
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Peserta
Tanggal Participants
No. Agenda
Date
KY CJS AHK
3 2 Juni 2025 1. Laporan Keuangan yang Diaudit tahun 2024 dan Laporan Keuangan
June 2, 2025 Q1/2025
Audited Financial Report 2024 and Financial Results 1st Quarter
2025
2. Laporan Tahunan dan Keberlanjutan 2024
Annual and Sustainability Report 2024
3. Proposal Akuntan Publik dan/atau Kantor Akuntan Publik
Proposal of Public Accountant and/or Public Accounting Firm
4. Rencana RUPS dan RUPSLB
AGMS and EGMS Plan
5. Progress Re-Float dan Free-Float
Re-Float and Free-Float Progress
4 8 Agustus 2025 1. Realisasi Rencana Bisnis Semester I/2025
August 8, 2025 Realization of Business Plan Half Semester of 2025
2. Pengawasan Rencana Bisnis Semester I/2025
Supervision of Business Plan Half Semester of 2025
3. Laporan Kepatuhan dan AML Semester I/2025
Compliance and AML Half Semester of 2025
4. Kinerja Komite Semester I/2025
Committee Performance Half Semester of 2025
5. Rencana Kegiatan Pelindungan Konsumen
Consumer Protection Activity Plan
5 29 Oktober 2025 1. Laporan Kinerja Keuangan Q3/2025 -
October 29, 2025 Financial Performance Report Q3/2025
2. Literasi dan Inklusi Keuangan Semester II/2025
Financial Literacy and Inclusion Semester II/2025
3. Pelaksanaan Perlindungan Konsumen dan Penanganan Pengaduan
Implementation of Consumer Protection and Complaint Handling
4. Laporan Kepatuhan dan AML Q3/2025
Compliance and AML Report Q3/2025
5. Informasi Komite di bawah Dewan Komisaris
Committee Information under Board of Comissioneer
6. Kebijakan Pembiayaan untuk UMKM
Financing for MSME Policy
7. Laporan dan Pelaksanaan Manajemen Risiko Q3/2025
Risk Management Report and Implementation Q3/2025
8. Relokasi Kantor Pusat
Head Office Relocation
6 22 Desember 2025 1. Persetujuan Rencana Bisnis 2026
December 22, Approval of Business Plan 2026
2025 2. Persetujuan Rencana Aksi Keuangan Berkelanjutan 2026
Approval Sustainable Financial Action Plan 2026
3. Laporan Audit Internal 2025
Internal Audit Report 2025
4. Kinerja Dewan Komisaris, Direksi, Dewan Pengawas Syariah dan
Komite-Komite 2025
Board of Commissioners, Board of Directors, Sharia Supervisory
Board and Committees Performance 2025
Keterangan: | Notes:
KY: Kwon Younghoon
CJS: Choi Jung Sik
AHK: Antonius Hanifah Komala
Program Pengembangan Kompetensi Competency Development Program of the
Dewan Komisaris Board of Commissioners
Kebijakan Policy
Perseroan menerapkan kebijakan yang mendorong seluruh The Company implements a policy that encourages all
anggota Dewan Komisaris untuk secara berkelanjutan members of the Board of Commissioners to continuously
meningkatkan wawasan dan kompetensi yang relevan dengan enhance their knowledge and competencies relevant to the
pelaksanaan fungsi pengawasan. Langkah ini bertujuan untuk implementation of supervisory functions. This initiative aims to
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memperkuat kualitas pengawasan, meningkatkan kapabilitas strengthen the quality of supervision, improve capabilities in
dalam memberikan arahan dan masukan yang tepat kepada providing appropriate direction and recommendations to the
Direksi, serta memastikan kemampuan respons yang cepat Board of Directors, and ensure the ability to respond promptly
terhadap dinamika bisnis dan perubahan regulasi. to business dynamics and regulatory changes.
Pelaksanaan Kegiatan Pelatihan dan/atau Implementation of Training and/or Competency
Pengembangan Kompetensi Development Activities
Sepanjang tahun 2025, Dewan Komisaris Perseroan telah Throughout 2025, the Company’s Board of Commissioners
mengikuti berbagai kegiatan pelatihan dan pengembangan participated in various training and competency development
kompetensi yang dirancang untuk mendukung peningkatan activities designed to support the improvement of supervisory
efektivitas pengawasan dan pengambilan keputusan strategis, effectiveness and strategic decision-making, as follows:
yaitu sebagai berikut:
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Kwon Presiden 1. Seminar Nasional “Resilience and 30 Oktober Hotel Pullman Jakarta APPI
Younghoon Komisaris Turnaround: Indonesia’s Economic 2025
President Direction” October 30,
Commissioner National Seminar “Resilience and 2025
Turnaround: Indonesia’s Economic
Direction”
2. International Seminar Strengthening 12 Desember Hilton Tokyo APPI
Multifinance Resilience Amidst 2025
Economic Slowdown and Regulatory December 12,
Shifts 2025
Choi Jung Sik Komisaris Will Trade War Create Finance Turmoil 6 Mei 2025 Hotel Pullman Jakarta APPI
Independen May 6, 2025
Independent
Commissioner
Antonius Komisaris Arah Kebijakan OJK Tahun 2025 dan 4 Februari Raffles Hotel Jakarta APPI
Hanifah Independen Strategi Pertumbuhan Ekonomi Pemerintah 2025
Komala Independent Baru February 4,
Commissioner OJK Policy Direction for 2025 and The New 2025
Government's Economic Growth Strategy
Program Orientasi Bagi Dewan Komisaris Orientation Program for New Board of
Baru Tahun 2025 Commissioners in 2025
Perseroan menempatkan pentingnya pemahaman yang The Company emphasizes the importance on ensuring that
mendalam bagi setiap anggota Dewan Komisaris terhadap each member of the Board of Commissioners has a thorough
kondisi operasional, karakteristik, dan strategi bisnis understanding of the Company’s operational conditions,
Perseroan. Untuk itu, Perseroan menyediakan program characteristics, and business strategy. Therefore, the
orientasi Dewan Komisaris bagi anggota yang baru bergabung Company provides an orientation program for newly appointed
dengan fokus pada penyampaian visi, misi, nilai, dan strategi members of the Board of Commissioners, focusing on the
Perseroan secara komprehensif. comprehensive presentation of the Company’s vision, mission,
values, and strategy.
Pada tahun 2025, program orientasi ini tidak dilaksanakan In 2025, this orientation program was not conducted as
karena tidak ada pengangkatan anggota Dewan Komisaris there were no newly appointed members of the Board of
baru. Commissioners.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Penilaian Kinerja Terhadap Komite-Komite Performance Evaluation of Committees
di Bawah Dewan Komisaris under the Board of Commissioners
Prosedur Penilaian Evaluation Procedure
Dalam menjalankan fungsi pengawasan Dewan Komisaris In carrying out its supervisory function, the Board of
didukung oleh 3 (tiga) komite pendukung di bawahnya, yaitu Commissioners is supported by 3 (three) subordinate
Komite Audit, Komite Nominasi dan Remunerasi, serta Komite committees, namely the Audit Committee, the Nomination and
Pemantau Risiko. Ketiga komite ini secara berkala dievaluasi Remuneration Committee, and the Risk Monitoring Committee.
kinerjanya untuk memastikan efektivitas pengawasan serta These three committees are periodically evaluated to ensure
kualitas nasihat yang diberikan kepada Direksi. Proses the effectiveness of supervision as well as the quality of advice
penilaian dilakukan dengan mempertimbangkan laporan provided to the Board of Directors. The assessment process
pelaksanaan seluruh program kerja tahunan, pelaksanaan is conducted by considering reports on the implementation of
rapat, dan kontribusi rekomendasi ataupun saran yang all annual work programs, the conduct of meetings, and the
diberikan oleh komite-komite dalam mendukung keputusan contribution of recommendations or suggestions provided
strategis Dewan Komisaris. Evaluasi ini diselenggarakan sesuai by the committees in supporting the strategic decisions of
ketentuan yang tercantum dalam Keputusan Sirkuler Direksi the Board of Commissioners. This evaluation is carried out in
dan Dewan Komisaris No. 178/DIR/HO/12/25 tanggal 09 accordance with the provisions stipulated in Circular Decision
Desember 2025 tentang Perubahan Board of Commissioners, of the Board of Directors and the Board of Commissioners No.
Board of Directors, and Sharia Supervisory Board Regulation. 178/DIR/HO/12/25 dated December 9, 2025, on Amendment
to the Board of Commissioners, Board of Directors, and Sharia
Supervisory Board Regulation.
Kriteria Penilaian Evaluation Criteria
Kinerja setiap komite dievaluasi berdasarkan sejumlah The performance of each committee is evaluated based
kriteria utama yang sudah disepakati bersama, yakni on several key agreed criteria, including the effectiveness
meliputi efektivitas koordinasi internal, kualitas rekomendasi of internal coordination, the quality of recommendations
kepada Dewan Komisaris, tingkat partisipasi dalam rapat, submitted to the Board of Commissioners, the level of
kecakapan kompetensi masing-masing anggota komite sesuai participation in meetings, the competency of each committee
bidang pengawasannya, serta kemampuan komite dalam member in accordance with their respective supervisory areas,
mengidentifikasi dan mengelola risiko. Penilaian ini tidak and the committee’s ability to identify and manage risks. This
hanya berfungsi sebagai alat ukur pencapaian kinerja, tetapi assessment not only serves as a performance measurement
juga sebagai sarana untuk meningkatkan kualitas tata kelola, tool but also as a means to enhance the quality of governance,
transparansi, dan akuntabilitas seluruh aktivitas komite. transparency, and accountability of all committee activities.
Hasil Penilaian Kinerja Komite di Bawah Dewan Results of the 2025 Performance Evaluation of
Komisaris Tahun 2025 Committees under the Board of Commissioners
Kinerja komite-komite di bawah Dewan Komisaris dievaluasi The performance of committees under the Board of
secara komprehensif dengan mempertimbangkan relevansi Commissioners is evaluated comprehensively by considering
indikator sesuai bidang pengawasan masing-masing. Penilaian the relevance of indicators according to each supervisory
ini bertujuan untuk memastikan efektivitas tata kelola, kualitas area. This assessment aims to ensure the effectiveness of
pengawasan, serta kepatuhan terhadap prinsip-prinsip GCG. governance, the quality of supervision, and compliance with
GCG principles.
Komite Audit Audit Committee
Sepanjang tahun 2025, Komite Audit telah menunjukkan Throughout 2025, the Audit Committee had demonstrated
kinerja yang solid dalam menjalankan perannya untuk menilai solid performance in carrying out its role in assessing the
keandalan laporan keuangan dan memastikan kepatuhan reliability of financial statements and ensuring the Company’s
perusahaan terhadap standar akuntansi keuangan serta compliance with applicable financial accounting standards
regulasi yang berlaku. Dewan Komisaris menilai komite ini and regulations. The Board of Commissioners considers that
sudah berkontribusi dalam memberikan rekomendasi yang the committee has contributed by providing constructive
konstruktif terkait perbaikan sistem pengendalian internal dan recommendations regarding improvements to the internal
kepatuhan, serta mengawasi proses audit internal maupun control and compliance systems, as well as overseeing internal
eksternal untuk memastikan temuan audit ditindaklanjuti and external audit processes to ensure that audit findings
secara efektif. Melalui peran aktifnya, Komite Audit mendukung are effectively followed up. Through its active role, the Audit
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transparansi dan akuntabilitas pelaporan keuangan Perseroan Committee supports the transparency and accountability of the
sehingga dapat memberikan keyakinan yang tinggi kepada Company’s financial reporting, thereby providing a high level of
Dewan Komisaris dan pemangku kepentingan terkait integritas assurance to the Board of Commissioners and stakeholders
laporan keuangan Perseroan. regarding the integrity of the Company’s financial reports.
Komite Nominasi dan Remunerasi Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi sudah menjalankan perannya The Nomination and Remuneration Committee has carried out
dalam memastikan keberlanjutan kualitas kepemimpinan its role in ensuring the continuity of the Company’s leadership
Perseroan. Sepanjang tahun 2025, komite ini telah quality. Throughout 2025, the committee had conducted
melaksanakan proses seleksi, penilaian, dan pengembangan the selection, assessment, and development processes for
anggota Dewan Komisaris, Direksi dan juga Dewan Pengawas members of the Board of Commissioners, Board of Directors,
Syariah dengan memperhatikan aspek kompetensi, and Sharia Supervisory Board, by considering competence,
pengalaman, dan integritas. Selain itu, Komite Nominasi dan experience, and integrity. In addition, the Nomination and
Remunerasi juga memastikan kebijakan remunerasi Perseroan Remuneration Committee had also ensured that the Company’s
dirancang secara kompetitif, selaras dengan pencapaian remuneration policy was designed to be competitive and
kinerja individu dan tujuan strategis Perseroan. aligned with individual performance achievements and the
Company’s strategic objectives.
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko secara konsisten menjalankan fungsi The Risk Monitoring Committee has consistently carried out
pengawasan terhadap risiko-risiko yang melekat pada kegiatan its supervisory function over risks inherent in the Company’s
Perseroan, termasuk risiko operasional, kredit, likuiditas, dan activities, including operational, credit, liquidity, and market
pasar. Dalam pandangan Dewan Komisaris, komite ini secara risks. Based on the Board of Commissioners’ view, the
proaktif sudah melakukan identifikasi, pemantauan, serta committee has proactively identified, monitored, and mitigated
mitigasi risiko, memastikan penerapan kerangka manajemen risks, ensuring the implementation of a risk management
risiko yang sesuai dengan regulasi OJK dan praktik terbaik di framework in accordance with OJK regulations and best
industri pembiayaan. practices in the financing industry.
Sepanjang tahun 2025, koordinasi yang terjalin antara Throughout 2025, coordination between the Risk Monitoring
Komite Pemantau Risiko dengan Manajemen dan komite Committee, Management, and other committees had been
lain berjalan efektif sehingga mitigasi risiko dapat dilakukan effective, enabling comprehensive risk mitigation and
secara menyeluruh dan rekomendasi yang diberikan bersifat ensuring that the recommendations provided were actionable
actionable, serta mendukung pengambilan keputusan yang and support appropriate decision-making at the Board of
tepat di tingkat Dewan Komisaris. Commissioners level.
Komisaris Independen
Independent Commissioners
Komisaris Independen memiliki peran penting dalam menjaga Independent Commissioners play an important role in
keseimbangan pengambilan keputusan di tingkat Dewan maintaining balance in decision-making at the Board of
Komisaris. Komisaris Independen bebas dari hubungan Commissioners level. Independent Commissioners are free
keuangan, kepengurusan, maupun afiliasi dengan pemegang from financial, managerial, or affiliative relationships with
saham pengendali dan manajemen, Komisaris Independen juga controlling shareholders and management. Independent
memastikan bahwa setiap kebijakan Perseroan berorientasi Commissioners also ensure that every Company policy is
pada kepentingan Perseroan. oriented toward the best interests of the Company.
Pada praktiknya, Komisaris Independen juga secara aktif In practice, Independent Commissioners actively challenge
menguji asumsi, memberikan pandangan alternatif, serta assumptions, provide alternative perspectives, and encourage
mendorong diskusi dalam setiap pengambilan keputusan discussion in every strategic decision-making process.
strategis.
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Kriteria Komisaris Independen Independent Commissioners Criteria
Perseroan telah menetapkan kriteria atau kualifikasi individual The Company has established individual criteria or qualifications
yang harus dipenuhi oleh seorang Komisaris Independen, yaitu that must be fulfilled by an Independent Commissioner, as
sebagai berikut: follows:
1. Tidak mempunyai hubungan afiliasi dengan pemegang 1. Not having any affiliation with shareholders, members of
saham, anggota Direksi, anggota Dewan Komisaris lainnya the Board of Directors, other members of the Board of
dan/atau anggota Dewan Pengawas Syariah Perseroan; Commissioners, and/or members of the Sharia Supervisory
Board of the Company;
2. Tidak pernah menjadi anggota Direksi, anggota Dewan 2. Not having served as a member of the Board of Directors,
Komisaris, anggota Dewan Pengawas Syariah dan/atau Board of Commissioners, Sharia Supervisory Board, and/
pejabat eksekutif pada Perseroan atau perusahaan lain or executive officer of the Company or other companies
yang memiliki hubungan afiliasi dengan Perseroan dalam affiliated with the Company within the last 6 months;
jangka waktu 6 bulan terakhir;
3. Tidak mempunyai saham baik langsung maupun tidak 3. Not holding any shares, either directly or indirectly, in the
langsung pada Perseroan; Company;
4. Tidak mempunyai hubungan usaha baik langsung maupun 4. Not having any direct or indirect business relationship
tidak langsung yang berkaitan dengan kegiatan usaha related to the Company’s business activities;
Perseroan;
5. Memahami ketentuan peraturan perundang-undangan di 5. Understanding the laws and regulations in the financing
bidang pembiayaan dan peraturan perundang-undangan sector and other relevant laws and regulations;
lainnya yang relevan;
6. Memiliki pengetahuan yang baik tentang kondisi Perseroan; 6. Having good knowledge of the Company’s condition;
7. Komisaris Independen yang telah menjabat untuk 2 (dua) 7. An Independent Commissioner who has served 2 (two)
kali masa jabatan dapat diangkat kembali untuk periode consecutive terms may be reappointed for the next period,
berikutnya sepanjang Komisaris Independen tersebut provided that the Independent Commissioner re-declares
menyatakan kembali independensinya dalam Rapat Umum their independence at the General Meeting of Shareholders
Pemegang Saham (RUPS). Pernyataan independensi (GMS). The declaration of independence must be disclosed
Komisaris Independen wajib diungkapkan dalam laporan in the annual report.
tahunan.
Komposisi Komisaris Independen Composition of Independent Commissioners
Sepanjang tahun 2025, komposisi Komisaris Independen Throughout 2025, the composition of Independent
Perseroan telah sepenuhnya memenuhi ketentuan yang diatur Commissioners of the Company has fully complied with the
dalam POJK 48/2024 maupun ketentuan lainnya yang berlaku. provisions stipulated in POJK 48/2024 and other applicable
Kepatuhan ini tidak hanya menunjukkan komitmen Perseroan regulations. This compliance not only demonstrates the
terhadap peraturan yang berlaku, tetapi juga memperkuat Company’s commitment to applicable regulations but
mekanisme pengawasan yang efektif, objektif, dan transparan. also strengthens an effective, objective, and transparent
supervisory mechanism.
Rincian komposisi Komisaris Independen dan kepatuhan Details of the composition of Independent Commissioners
terhadap ketentuan tersebut dapat dilihat pada tabel berikut: and compliance with these requirements are presented in the
following table:
Jumlah Komisaris Persentase Minimal Berdasarkan
Independen Persentase Aktual POJK 48/2024 Keterangan
Number of Independent Actual Percentage Minimum Percentage under POJK Remarks
Commissioners 48/2024
2 dari 3 Dewan Komisaris 66,67% 50% Memenuhi Syarat
2 out of 3 Board of Requirement Fulfilled
Commissioners
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Pernyataan Independensi Komisaris Declaration of Independency by
Independen Independent Commissioners
Komisaris Independen Perseroan menjalankan tugas dan The Company’s Independent Commissioners carry out their
tanggung jawabnya secara profesional dan bebas dari pengaruh duties and responsibilities professionally and free from any
kepentingan yang dapat mempengaruhi independensinya. influence of interests that may affect their independence.
Dalam pelaksanaan fungsi pengawasan, Komisaris Independen In performing their supervisory function, Independent
senantiasa mengedepankan prinsip independensi guna Commissioners consistently uphold the principle of
memastikan bahwa setiap kebijakan dan keputusan Perseroan independence to ensure that every Company policy and
diambil secara wajar dan transparan. Adapun komitmen decision is made fairly and transparently. This commitment is
tersebut dituangkan ke dalam surat pernyataan independensi documented in the declaration of independence letters signed
yang telah ditandatangani oleh setiap anggota Dewan by each member of the Board of Commissioners on May 19,
Komisaris pada tanggal 19 Mei 2023 dan 16 Mei 2024. 2023 and May 16, 2024.
Direksi
Board of Directors
Direksi merupakan organ utama dalam struktur tata kelola The Board of Directors is the main organ within the Company’s
Perseroan yang memiliki peran sentral dalam mengelola governance structure, playing a central role in managing
kegiatan usaha dan menerjemahkan kebutuhan Perseroan business activities and translating the Company’s needs
menjadi strategi yang mampu menciptakan pertumbuhan into strategies that can generate sustainable growth. Every
berkelanjutan. Setiap keputusan bisnis diambil secara terukur business decision is made in a measured manner by balancing
dengan menyeimbangkan karakteristik, pengelolaan risiko, business characteristics, risk management, and compliance
dan kepatuhan terhadap ketentuan yang berlaku. Dalam with applicable regulations. In its implementation, the Board
pelaksanaannya, Direksi menjalankan pengurusan Perseroan of Directors manages the Company based on the principle of
dengan prinsip kehati-hatian, didukung sistem pengendalian prudence, supported by an adequate internal control system,
internal yang memadai, dan dapat dipertanggung jawabkan. and is fully accountable.
Pedoman Kerja Direksi Board of Directors’ Work Guidelines
Seluruh anggota Direksi dalam melaksanakan tugas, All members of the Board of Directors, in carrying out their
wewenang, dan tanggung jawabnya wajib berpedoman pada duties, authorities, and responsibilities, are required to adhere
Peraturan Dewan Komisaris, Direksi, dan Dewan Pengawas to the Company’s Regulations of the Board of Commissioners,
Syariah Perseroan. Peraturan ini awalnya ditetapkan melalui Board of Directors, and Sharia Supervisory Board. This
Keputusan Sirkuler Direksi dan Dewan Komisaris No. 096/ regulation was initially established through Circular Decision
DIR/HO/09/21 tanggal 22 September 2021, dan telah of the Board of Directors and the Board of Commissioners No.
diperbarui terakhir berdasarkan Keputusan Sirkuler No. 178/ 096/DIR/HO/09/21 dated September 22, 2021, and was
DIR/HO/12/25 tanggal 09 Desember 2025 terkait Perubahan most recently updated based on Circular Decision No. 178/
Board of Commissioners, Board of Directors, and Sharia DIR/HO/12/25 dated December 9, 2025, on Amendment to
Supervisory Board Regulation. the Board of Commissioners, Board of Directors, and Sharia
Supervisory Board Regulation.
Pembaruan tersebut dilakukan untuk menyesuaikan dengan The update was made to align with business developments,
perkembangan usaha, dinamika regulasi, serta kebutuhan regulatory dynamics, and the need to strengthen governance,
penguatan tata kelola, sehingga setiap pelaksanaan tugas ensuring that the execution of the Board of Directors’ duties
Direksi tetap konsisten dengan prinsip GCG dan tujuan remains consistent with GCG principles and the Company’s
strategis Perseroan. strategic objectives.
Tugas dan Tanggung Jawab Duties and Responsibilities
Berdasarkan peraturan yang mengatur Dewan Komisaris, Based on the regulations governing the Board of
Direksi, dan Dewan Pengawas Syariah, Direksi memegang Commissioners, Board of Directors, and Sharia Supervisory
peran utama dalam pengelolaan Perseroan. Tugas dan Board, the Board of Directors plays an important role in
tanggung jawabnya dirancang untuk menjamin pelaksanaan managing the Company. Its duties and responsibilities are
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strategi perusahaan, pencapaian target bisnis, serta kepatuhan designed to ensure the implementation of corporate strategy,
terhadap prinsip-prinsip GCG. Rincian tugas dan tanggung achievement of business targets, and compliance with GCG
jawab Direksi adalah sebagai berikut: principles. The detailed duties and responsibilities of the Board
of Directors are as follows:
1. Mematuhi ketentuan peraturan perundang-undangan, 1. Complying with applicable laws and regulations, the
anggaran dasar, dan peraturan internal lain dari Perseroan articles of association, and other internal regulations of the
dalam melaksanakan tugasnya; Company in carrying out its duties;
2. Mengelola Perseroan sesuai dengan kewenangan dan 2. Managing the Company within its authority and
tanggung jawabnya dengan itikad baik dan prinsip kehati- responsibilities in good faith and based on the principle of
hatian; prudence;
3. Mempertanggungjawabkan pelaksanaan tugasnya kepada 3. Being fully accountable for the execution of its duties to
pemegang saham melalui RUPS; shareholders through the GMS;
4. Memastikan agar Perseroan memperhatikan kepentingan 4. Ensuring that the Company considers the interests of
semua pihak, khususnya kepentingan konsumen, investor, all parties, particularly consumers, investors, and/or
dan/atau pemangku kepentingan lainnya dengan itikad other stakeholders in good faith and with prudence in
baik dan prinsip kehati-hatian sesuai dengan ketentuan accordance with applicable laws and regulations, the
peraturan perundang-undangan, anggaran dasar, dan/ articles of association, and/or resolutions of the GMS;
atau keputusan RUPS;
5. Memastikan agar informasi mengenai Perseroan diberikan 5. Ensuring that information regarding the Company is
kepada Dewan Komisaris dan Dewan Pengawas Syariah provided to the Board of Commissioners and the Sharia
secara akurat, relevan, dan tepat waktu; Supervisory Board accurately, relevantly, and in a timely
manner;
6. Membantu dan menyediakan fasilitas dan/atau sumber 6. Supporting and providing facilities and/or resources
daya untuk kelancaran pelaksanaan tugas dan wewenang to ensure the smooth implementation of duties and
organ Perseroan dan Dewan Pengawas Syariah; authorities of the Company’s organs and the Sharia
Supervisory Board;
7. Menjamin pengambilan keputusan yang efektif, tepat, 7. Ensuring effective, appropriate, and timely decision-
dan cepat serta dapat bertindak secara independen, making, and acting independently without any interests
tidak mempunyai kepentingan yang dapat mengganggu that may impair its ability to perform duties independently
kemampuannya untuk melaksanakan tugas secara mandiri and objectively;
dan objektif;
8. Menindaklanjuti temuan audit atau pemeriksaan dan 8. Following up on audit or examination findings and
rekomendasi dari Audit Internal Perseroan, auditor recommendations from the Company’s Internal Audit,
eksternal, hasil pengawasan OJK, dan/atau hasil external auditors, results of supervision by OJK, and/or
pengawasan otoritas dan lembaga lain; other relevant authorities and institutions;
9. Bertanggung jawab penuh dalam menjalankan tugasnya 9. Bearing full responsibility for carrying out its duties in the
untuk kepentingan Perseroan guna mencapai maksud interest of the Company in order to achieve its aims and
dan tujuan sebagaimana dimaksud dalam anggaran dasar objectives as stated in the articles of association;
Perseroan;
10. Melaksanakan Tata Kelola Perusahaan yang Baik 10. Implementing Good Corporate Governance as regulated in
sebagaimana diatur dalam anggaran dasar Perseroan dan the Company’s articles of association and applicable laws
peraturan perundang-undangan yang berlaku; and regulations;
11. Menyelenggarakan Rapat Umum Pemegang Saham 11. Organizing the Annual General Meeting of Shareholders
Tahunan dan Rapat Umum Pemegang Saham Luar Biasa and Extraordinary General Meeting of Shareholders as
sebagaimana diatur dalam peraturan perundang-undangan stipulated under applicable laws and regulations and the
dan anggaran dasar; articles of association;
12. Dalam rangka melaksanakan prinsip-prinsip Tata 12. In order to implement Good Corporate Governance
Kelola Perusahaan yang Baik, Direksi setidaknya harus principles, the Board of Directors shall at least establish:
membentuk:
a. Audit Internal; a. Internal Audit;
b. Manajemen Risiko; b. Risk Management;
c. Kepatuhan; c. Compliance;
d. Sekretaris Perusahaan. d. Corporate Secretary.
13. Menganggap Laporan Tahunan sebagai laporan 13. Treating the Annual Report as a form of accountability
pertanggungjawaban dalam pengelolaan Perseroan; report for the management of the Company;
14. Bertanggung jawab untuk menetapkan arah dan prioritas 14. Being responsible for setting the short-term, medium-
strategis jangka pendek, jangka menengah dan jangka term, and long-term strategic direction and priorities of the
panjang Perseroan yang dituangkan dalam rencana bisnis Company, as outlined in the Company’s business plan;
Perseroan;
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15. Melaksanakan semua kewajiban yang berkaitan dengan 15. Carrying out all obligations related to provisions in
ketentuan yang sesuai dengan anggaran dasar Perseroan accordance with the Company’s articles of association,
dan yang ditetapkan dalam RUPS dan peraturan perundang- resolutions of the GMS, and applicable laws and regulations.
undangan.
Sepanjang tahun 2025, telah terjadi perubahan terhadap Throughout 2025, there were changes in the composition of
komposisi anggota Direksi dengan kronologis sebagai berikut: members of the Board of Directors with the chronology as
bellow:
Nama Jabatan Masa Jabatan Dasar Hukum Pengangkatan
Name Position Term of Office Legal Basis of Appointment
Cho Jaeseong Presiden Direktur 2024 – sampai dengan ditutupnya Rapat Akta Pernyataan Keputusan Rapat Umum
President Director Umum Pemegang Saham Tahunan Perseroan Pemegang Saham No. 69 tanggal 12
pada tahun 2026 Januari 2024.
2024 – until the closing of the Company’s Deed of Statement of Resolution of the
Annual General Meeting of Shareholders in 2026 General Meeting of Shareholders No. 69
dated January 12, 2024.
Ester Gunawan* Direktur 2024 – sampai dengan dikeluarkannya FPT Akta Pernyataan Keputusan Rapat Umum
Director Direktur dan dinyatakan/dituangkan dalam Pemegang Saham No. 103 tanggal 13 Juni
Akta yang dibuat di hadapan Notaris 2024 juncto Berita Acara Rapat Umum
2024 – until the issuance of the FPT for Director Pemegang Saham Luar Biasa No. 257
and as stated/recorded in a deed executed tanggal 18 Desember 2024.
before a Notary Deed of Statement of Resolution of the
General Meeting of Shareholders No.
103 dated June 13, 2024, in conjunction
with Minutes of the Extraordinary General
Meeting of Shareholders No. 257 dated
December 18, 2024.
Eun Seonghyuk Direktur 2024 – sampai dengan ditutupnya Rapat Akta Pernyataan Keputusan Rapat Umum
Director Umum Pemegang Saham Tahunan Perseroan Pemegang Saham No. 103 tanggal 13 Juni
pada tahun 2026 2024.
2024 – until the closing of the Company’s Deed of Statement of Resolution of the
Annual General Meeting of Shareholders in 2026 General Meeting of Shareholders No. 103
dated June 13, 2024.
Ina Dashinta Direktur 2024 – sampai dengan ditutupnya Rapat Akta Pernyataan Keputusan Rapat Umum
Hamid Director Umum Pemegang Saham Tahunan Perseroan Pemegang Saham No. 103 tanggal 13 Juni
pada tahun 2026 2024.
2024 – until the closing of the Company’s Deed of Statement of Resolution of the
Annual General Meeting of Shareholders in 2026 General Meeting of Shareholders No. 103
dated June 13, 2024.
Ade Rafida Direktur 2025 – sampai dengan ditutupnya Rapat Akta Pernyataan Keputusan Rapat No.
Saulina Director Umum Pemegang Saham Tahunan Perseroan 158 tanggal 29 April 2025.
Samosir** pada tahun 2026 Deed of Statement of Meeting Resolution
2025 – until the closing of the Company’s No. 158 dated April 29, 2025.
Annual General Meeting of Shareholders in 2026
* Berhenti menjabat efektif per tanggal 2 Mei 2025 | No longer served effectively since May 2, 2026
** Mulai menjabat efektif per tanggal 2 Mei 2025 | Serving effectively since May 2, 2025
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Pembagian Bidang, Tugas dan Tanggung Division of Areas, Duties, and
Jawab Direksi Responsibilities of the Board of Directors
Direksi menjalankan tugas dan tanggung jawab baik secara The Board of Directors carries out its duties and responsibilities
individu maupun kolegial dengan pembagian berdasarkan latar both individually and collectively, with responsibilities
belakang keahlian masing-masing. Pengelompokan bidang allocated based on each member’s professional background
penugasan ini bertujuan untuk memastikan setiap fungsi and expertise. This division of duties is intended to ensure that
dapat dikelola secara efektif dan optimal sehingga mendukung each function is managed effectively and optimally, thereby
pencapaian tujuan strategis Perseroan secara menyeluruh. supporting the achievement of the Company’s overall strategic
objectives.
Berikut adalah pembagian tugas Direksi Perseroan: The following is the distribution of duties of the Company’s
Board of Directors:
Tugas dan Tanggung
Nama Jabatan Jawab Keterangan
Name Position Duties and Description
Responsibilities
Cho Jaeseong Presiden Direktur Operasional • Memimpin, mengkoordinasikan, memandu,
President Director Operations mengendalikan, dan mengawasi Direksi dalam
penyampaian strategi yang telah disepakati oleh
Perseroan;
• Menetapkan kebijakan strategis yang berhubungan
dengan instansi terkait;
• Mengarahkan tindakan dan kebijakan strategis Perseroan
di dalam menjaga kualitas portofolio dan bisnis secara
keseluruhan;
• Mengarahkan dan mengawasi implementasi keputusan
Direksi terhadap penyelesaian berbagai permasalahan
yang sedang dihadapi oleh Perseroan dalam hal sengketa
hukum, perselisihan dengan pihak ketiga ataupun isu-
isu lainnya yang berdampak pada kelangsungan usaha
Perseroan;
• Mengendalikan dan mengevaluasi internalisasi dari
prinsip-prinsip praktik tata kelola perusahaan yang baik
dan standar etika atau aturan dasar yang merupakan
cerminan dari nilai - nilai dasar yang digunakan secara
konsisten dalam Perseroan.
• Leading, coordinating, guiding, controlling, and supervising
the Board of Directors in the delivery of strategies agreed
upon by the Company;
• Determining strategic policies related to relevant regulatory
and governmental institutions;
• Directing the Company’s strategic actions and policies in
maintaining the quality of its portfolio and overall business;
• Directing and overseeing the implementation of Board of
Directors’ decisions in resolving various issues faced by
the Company, including legal disputes, conflicts with third
parties, or other issues that may impact the continuity of
the Company’s business;
• Controlling and evaluating the internalization of good
corporate governance principles and ethical standards or
basic rules that reflect the fundamental values consistently
applied within the Company.
Audit Internal • Penetapan kebijakan strategis sistem pengawasan
dan Kepatuhan internal dan mengadakan pengawasan terhadap seluruh
Internal Audit and Compliance kinerja departemen/divisi dan mengawasi perbaikan yang
dilakukan berdasarkan rekomendasi Audit Internal;
• Memastikan bahwa seluruh kebijakan, ketentuan, sistem,
dan prosedur, serta kegiatan usaha yang dilakukan
Perseroan telah sesuai dengan ketentuan OJK dan
peraturan perundang- undangan yang berlaku, baik
di industri keuangan non bank maupun pasar modal,
termasuk Prinsip Syariah bagi Unit Usaha Syariah.
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Tugas dan Tanggung
Nama Jabatan Jawab Keterangan
Name Position Duties and Description
Responsibilities
• Determining strategic policies for the internal control system
and conducting supervision over the performance of all
departments/divisions, as well as overseeing improvements
carried out based on Internal Audit recommendations;
• Ensuring that all policies, provisions, systems, procedures,
and business activities conducted by the Company comply
with OJK regulations and applicable laws and regulations,
both in the non-bank financial industry and capital markets,
including Sharia Principles for the Sharia Business Unit.
Sumber Daya • Penanggung jawab utama dalam pengelolaan SDM guna
Manusia (SDM) tercapainya visi dan misi Perseroan;
Human Resources (HR) • Memastikan pengelolaan SDM dapat berjalan optimal
melalui perekrutan dan pengembangan karyawan yang
terencana serta keseluruhan siklus SDM.
• Serving as the primary person in charge of human resources
management to achieve the Company’s vision and mission;
• Ensuring optimal human resource management through
structured employee recruitment and development, as well
as the overall HR lifecycle.
Eun Seonghyuk Direktur Keuangan • Mengelola fungsi akuntansi dalam memproses data
Director Finance dan informasi keuangan untuk menghasilkan laporan
keuangan yang dibutuhkan Perseroan secara akurat dan
tepat waktu;
• Mengkoordinasikan dan mengontrol perencanaan,
pelaporan dan pembayaran kewajiban pajak Perseroan
agar efisien, akurat, tepat waktu, dan sesuai dengan
ketentuan yang berlaku;
• Pengelolaan keuangan Perseroan secara optimal.
• Managing the accounting function in processing financial
data and information to produce the Company’s financial
statements accurately and in a timely manner;
• Coordinating and controlling the planning, reporting,
and payment of the Company’s tax obligations to ensure
efficiency, accuracy, timeliness, and compliance with
applicable regulations;
• Optimally managing the Company’s financial resources.
Teknologi Informasi • Perumusan kebijakan strategis rencana jangka panjang
Information Technology Perseroan bidang perencanaan, pengembangan dan
teknologi informasi;
• Mengarahkan Departemen Teknologi Informasi dalam
penyelesaian permasalahan (incident) yang terjadi di
Perseroan untuk menjaga stabilitas operasional.
• Formulating strategic policies for the Company’s long-term
plan in the areas of planning, development, and information
technology;
• Directing the Information Technology Department in
resolving incidents occurring within the Company to maintain
operational stability.
Manajemen Risiko Penetapan kebijakan strategis manajemen risiko dan
Risk Management memantau risiko operasional yang berpotensi mengganggu
jalannya kegiatan usaha Perseroan.
Determining strategic policies for risk management and
monitoring operational risks that have the potential to disrupt
the Company’s business activities.
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Tugas dan Tanggung
Nama Jabatan Jawab Keterangan
Name Position Duties and Description
Responsibilities
Ade Rafida Direktur Pemasaran • Mengadakan pengawasan terhadap seluruh kinerja
Saulina Samosir Director Marketing departemen pemasaran dalam rangka mencapai target
penjualan Perseroan;
• Melakukan pengawasan dan pengendalian atas seluruh
kinerja manajemen pemasaran, penjualan, dan promosi
bagi kepentingan Perseroan.
• Conducting supervision over the overall performance of the
marketing department in order to achieve the Company’s
sales targets;
• Supervising and controlling the performance of marketing,
sales, and promotion management for the benefit of the
Company.
Pengembangan Bisnis • Bertanggung jawab atas pengembangan sistem dan
Business Development mekanisme manajemen pemasaran, pengembangan
bisnis secara umum;
• Mengarahkan dan mengawasi implementasi perencanaan
pengembangan bisnis Perseroan yang telah ditetapkan
dalam rencana bisnis terkait pengembangan usaha
Perseroan.
• Being responsible for the development of systems and
mechanisms for marketing management and general
business development;
• Directing and overseeing the implementation of the
Company’s business development plans as stipulated in the
business plan related to the Company’s business expansion.
Ina Dashinta Direktur Loan Operasi dan AR • Mengarahkan tindakan dan kebijakan strategis Perseroan
Hamid Director Manajemen di dalam menjaga kualitas portofolio;
Loan Operations and AR • Mengarahkan dan mengawasi implementasi keputusan
Management Direksi terhadap penyelesaian berbagai permasalahan
yang sedang dihadapi oleh Perseroan dalam hal sengketa
hukum, perselisihan dengan pihak ketiga ataupun isu-
isu lainnya yang berdampak pada kelangsungan usaha
Perseroan;
• Memastikan pembiayaan beserta semua dokumennya
telah memenuhi persyaratan yang telah ditetapkan oleh
regulator, Direksi, dan kreditur.
• Directing the Company’s strategic actions and policies in
maintaining portfolio quality;
• Directing and overseeing the implementation of Board of
Directors’ decisions in resolving various issues faced by
the Company, including legal disputes, conflicts with third
parties, or other issues that may impact the continuity of
the Company’s business;
• Ensuring that financing and all related documentation
comply with requirements established by regulators, the
Board of Directors, and creditors.
Unit Usaha Syariah • Melakukan pengembangan bisnis syariah sesuai dengan
Sharia Business Unit strategi yang telah ditetapkan;
• Meningkatkan portofolio pembiayaan syariah agar dapat
memberikan kontribusi secara maksimal terhadap
Perseroan;
• Pengelolaan atas operasional serta optimalisasi Unit Usaha
Syariah serta mengkomunikasikan setiap permasalahan
yang ada dengan Dewan Pengawas Syariah.
• Developing Sharia business in accordance with the
established strategy;
• Increasing the Sharia financing portfolio to maximize its
contribution to the Company;
• Managing the operations and optimizing the Sharia Business
Unit, as well as communicating any issues arising therein
with the Sharia Supervisory Board.
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Penilaian Kemampuan dan Kepatutan Fit and Proper Test of the Board of
Direksi Directors
Setiap anggota Direksi Perseroan merupakan Pihak Utama Each member of the Company’s Board of Directors is a Main
yang wajib memperoleh persetujuan OJK melalui proses Party who is required to obtain approval from OJK through the
Penilaian Kemampuan dan Kepatutan (Fit and Proper Test) Fit and Proper Test prior to carrying out the duties, functions,
sebelum menjalankan tugas, fungsi, dan wewenangnya. and authorities. As stipulated in Article 2 of POJK No. 27/
Sebagaimana diatur pada pasal 2 POJK 27/2016, Pihak Utama POJK.03/2016, Main Parties in a financing company include:
dalam Perusahaan Pembiayaan, meliputi:
1. Pemegang Saham Pengendali; 1. Controlling Shareholders;
2. Anggota Direksi; 2. Members of the Board of Directors;
3. Anggota Dewan Komisaris; dan 3. Members of the Board of Commissioners; and
4. Anggota Dewan Pengawas Syariah. 4. Members of the Sharia Supervisory Board.
Dengan melakukan penilaian ini, Perseroan memastikan calon By conducting this assessment, the Company ensures that
Pihak Utama memiliki kompetensi, integritas, dan kualifikasi prospective Main Parties possess the required competence,
yang sesuai dengan ketentuan yang berlaku. Adapun calon integrity, and qualifications in accordance with applicable
anggota Direksi yang belum memperoleh persetujuan OJK regulations. Any prospective member of the Board of Directors
dilarang melaksanakan tugas dan fungsi sebagai Direksi, who has not obtained OJK approval is prohibited from
meskipun telah diangkat melalui RUPS. performing duties and functions as a member of the Board of
Directors, even if appointed through the GMS.
Perseroan memastikan bahwa seluruh anggota Direksi The Company ensures that all serving members of the Board
yang menjabat per 31 Desember 2025 telah lulus Penilaian of Directors as of December 31, 2025, have passed the Fit
Kemampuan dan Kepatutan (Fit and Proper Test) yang and Proper Test conducted by OJK, thereby ensuring that the
diselenggarakan oleh OJK sehingga standar kompetensi, competence, integrity, and qualifications of each Director
integritas, dan kualifikasi setiap anggota Direksi terjamin comply with applicable regulatory requirements.
sesuai ketentuan peraturan yang berlaku.
Rapat Direksi Board of Directors’ Meetings
Kebijakan Rapat Meeting Policy
Direksi wajib mengadakan rapat sekurang-kurangnya 1 (satu) The Board of Directors is required to hold meetings at least
kali dalam 1 (satu) bulan sebagaimana diatur dalam peraturan once every month, as stipulated in the prevailing laws and
perundang-undangan, anggaran dasar Perseroan, dan regulations, the Company’s articles of association, and internal
ketentuan internal Perseroan. Rapat dilaksanakan secara rutin provisions of the Company. Meetings are conducted regularly
dan berkala baik secara internal maupun dengan mengundang and periodically, both internally and with the participation of
Dewan Komisaris untuk menindaklanjuti keputusan rapat the Board of Commissioners, in order to follow up on previous
sebelumnya serta membahas isu-isu strategis lain yang meeting decisions and discuss other strategic matters that
memerlukan masukan Dewan Komisaris guna mendukung require input from the Board of Commissioners to support the
perkembangan dan keberlanjutan Perseroan. Company’s growth and sustainability.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Selama 2025, Perseroan telah mengadakan rapat Direksi During 2025, the Company held 14 (fourteen) Board of
sebanyak 14 (empat belas) kali, dengan rincian sebagai berikut: Directors meetings, with the following details:
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Cho Jaeseong Presiden Direktur 14 14 100
President Director
Eun Seonghyuk Direktur 14 14 100
Director
Ina Dashinta Hamid Direktur 14 14 100
Director
Ade Rafida Saulina Samosir** Direktur 9 9 100
Director
Ester Gunawan* Direktur 5 5 100
Director
*) Berhenti menjabat efektif per tanggal 2 Mei 2025 | No longer served effectively since May 2, 2025
**) Mulai menjabat efektif per tanggal 2 Mei 2025 | Serving effectively since May 2, 2025
Agenda Rapat Meeting Agenda
Rapat Direksi umumnya membahas kondisi Perseroan, Board of Directors meetings generally discuss the Company’s
langkah-langkah strategis, serta mitigasi yang diperlukan untuk condition, strategic measures, and the necessary mitigation
mendorong perbaikan kinerja dan pertumbuhan berkelanjutan. actions to boost performance improvement and sustainable
Selain itu, rapat juga membahas hal-hal lain yang dianggap growth. In addition, the meetings also address other matters
penting sepanjang masih dalam batas dan kewenangan yang deemed important, provided that they remain within the limits
diatur dalam anggaran dasar Perseroan. and authority set out in the Company’s articles of association.
Informasi rinci mengenai topik yang dibahas dalam rapat Detailed information regarding the topics discussed in the
Direksi selama tahun 2025 disajikan sebagai berikut: Board of Directors meetings during 2025 is presented as
follows:
Peserta
Tanggal Participants
No. Agenda
Date
CJ ES IDH ARS** EG*
1 22 Januari 2025 1. Rencana Rapat Direksi 2025 -
January 22, 2025 BOD Meeting Plan 2025
2. Laporan Corporate Secretary 2024
Corporate Secretary Report 2024
3. Laporan AML dan Compliance 2024
AML and Compliance Report 2024
4. Persetujuan Design AR SR 2024
Approval Design for ARSR 2024
5. Ringkasan POJK baru
Summary of New POJK
2 6 Februari 2025 1. Pencapaian Kinerja 2024 -
February 6, 2025 Highlight Performance 2024
2. Rencana Kerja 2025
Work Plan 2025
3 12 Maret 2025 1. F6PD -
March 12, 2025 2. Service Level Agreement (SLA)
3. An Automation of Bank Statement Analysis
4 22 April 2025 1. Key Performance 2024 -
April 22, 2025 2. Business Objectives in 2025
3. Challenges and Supports Needed
(Corporate Relationship Department)
5 22 April 2025 1. Key Performance 2024 -
April 22, 2025 2. Business Objectives in 2025
3. Challenges and Supports Needed
(Commercial SME Department)
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Peserta
Tanggal Participants
No. Agenda
Date
CJ ES IDH ARS** EG*
6 14 Mei 2025 1. Kegiatan Triwulan 1 2025 -
May 14, 2025 Activities on Quarter 1 2025
2. Rencana Triwulan 2 2025
Activities on Quarter 2 2025
7 28 Mei 2025 1. Laporan Tahunan dan Keberlanjutan 2024 -
May 28, 2025 Annual and Sustainability Report 2024
2. Proposal Akuntan Publik dan/atau Kantor
Akuntan Publik
Proposal of Public Accountant and/or
Accounting Firm
3. Rencana RUPST dan RUPSLB
AGMS and EGMS Plan
4. Laporan Kepatuhan dan Anti Pencucian
Uang Q1/2025
Compliance and AML Report Q1/2025
5. Progress Re-Float dan Free Float
Progress of Re-Float and Free Float
8 24 Juni 2025 1. Perbandingan kinerja dan rasio -
June 24, 2025 keuangan utama: Realisasi 2024
vs Proyeksi 2024 serta Realisasi
YTD Mei 2025 vs Proyeksi 2025
Comparison of key performance and ratios:
2024 Realization vs 2024 Projection, and
Year-to-Date (YTD) May 2025 Realization
vs 2025 Projection
2. Kinerja keuangan 2025 vs 2024
Financial performance 2025 vs 2024
3. Perubahan material YTD Mei 2025
Material changes YTD May 2025
4. Ketersediaan dana per Mei 2025
Available funds as of May 2025
5. Suku bunga dari pinjaman KDB
Interest rate of KDB Loan
6. Pencapaian pencairan
Disbursement achievement
7. Realisasi anggaran YTD Mei 2025
Budget realization YTD May 2025
9 14 Juli 2025 1. Kegiatan Audit sampai dengan Juni 2025 -
July 14, 2025 Audit Activities until June 2025
2. Penyelesaian Rencana Audit Tahun 2025
2025 Audit Plan Fulfillment
3. Hasil terkini dari audit pada tahun 2025
Updated results of 2025 audit
10 29 Agustus 2025 1. Realisasi pencapaian pendapatan dari -
August 29, 2025 biaya notaris dan asuransi 2025
Realization income achievement from
notary and insurance fee 2025
2. Perjanjian Tingkat Layanan dari LOD dan
Penyelesaian LKPD 2025
SLA from LOD and LKPD completion 2025
3. Strategi 2025
Stategic 2025
11 24 September 1. Kasus-kasus yang diselesaikan di tahun -
2025 2024 dan kasus-kasus yang sedang
September 24, dihadapi tahun 2025
2025 Cases settled in 2024 and cases handling
in 2025
2. Total tagihan yang dihasilkan oleh Litigasi
Collecting amount by Litigation
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Peserta
Tanggal Participants
No. Agenda
Date
CJ ES IDH ARS** EG*
12 15 Oktober 2025 1. Kinerja A/R -
October 15, 2025 A/R Performance
2. Kinerja Aset
Asset Performance
3. Tantangan dan Solusi
Challenging and Solution Points
13 15 Desember 2025 1. R e n c a n a S i s t e m B a r u u n t u k -
December 15, Pengembangan dan pelatihan Karyawan
2025 New Employee Training and Development
System Plan
2. Hasil Training Needs Analysis untuk 2026
Training Needs Analysis 2026 Result
3. Rencana sistem baru untuk On-Offboarding
Karyawan
New Employee On-Offboarding System
Plan
4. Informasi terkait progress kerja WTW
Information update related to WTW work
progress
14 23 Desember 2025 Realisasi tahun 2025 -
December 23, Realization 2025
2025 Rencana strategi tahun 2026
Strategy Plan 2026
*) Berhenti menjabat efektif per tanggal 2 Mei 2025 | No longer served effectively since May 2, 2025
**) Mulai menjabat efektif per tanggal 2 Mei 2025 | Serving effectively since May 2, 2025
Keterangan: | Notes
CJ: Cho Jaeseong
ES: Eun Seonghyuk
IDH: Ina Dashinta Hamid
ARS: Ade Rafida Saulina Samosir
EG: Ester Gunawan
Rapat Gabungan Dewan Komisaris dan Joint Meetings of the Board of
Direksi Commissioners and Board of Directors
Kebijakan Rapat Meeting Policy
Sesuai ketentuan peraturan perundang-undangan, anggaran In accordance with the provisions of prevailing laws and
dasar, dan ketentuan internal Perseroan, rapat gabungan regulations, the articles of association, and the Company’s
Dewan Komisaris dan Direksi wajib dilaksanakan secara internal policies, joint meetings of the Board of Commissioners
berkala sekurang-kurangnya 1 (satu) kali dalam 3 (tiga) and the Board of Directors shall be held regularly at least
bulan. Forum ini menjadi sarana koordinasi strategis antara once every 3 (three) months. This forum serves as a
fungsi pengawasan dan fungsi pengelolaan guna memastikan strategic coordination platform between the supervisory and
keselarasan arah kebijakan, efektivitas implementasi strategi, management functions to ensure alignment of policy direction,
serta penguatan tata kelola Perseroan. effectiveness of strategy implementation, and strengthening of
the Company’s governance.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Sepanjang tahun 2025, rapat gabungan Dewan Komisaris dan Throughout 2025, joint meetings of the Board of Commissioners
Direksi telah diselenggarakan sebanyak 6 (enam) kali dengan and the Board of Directors were held 6 (six) times, with the
tingkat kehadiran sebagai berikut: following attendance rate:
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Kwon Younghoon Presiden Komisaris 6 6 100
President Commissioner
Choi Jung Sik Komisaris Independen 6 6 100
Independent Commissioner
Antonius Hanifah Komala Komisaris Independen 6 5 83
Independent Commissioner
Cho Jaeseong Presiden Direktur 6 6 100
President Director
Eun Seonghyuk Direktur 6 6 100
Director
Ina Dashinta Hamid Direktur 6 5 83
Director
Ade Rafida Saulina Samosir** Direktur 4 4 100
Director
Ester Gunawan* Direktur 2 2 100
Director
*) Berhenti menjabat efektif per tanggal 2 Mei 2025 | No longer served effectively since May 2, 2025
**) Mulai menjabat efektif per tanggal 2 Mei 2025 | Serving effectively since May 2, 2025
Agenda Rapat Meeting Agenda
Berikut merupakan agenda rapat gabungan Dewan Komisaris The following is the agenda during the joint meetings of the
dan Direksi Perseroan selama tahun 2025: Company’s Board of Commissioners and Board of Directors in
2025:
Peserta
Tanggal Participants
No. Agenda
Date
KY CJS AHK CJ EG* ES IDH ARS**
1 23 Januari 1. Rencana Rapat Dewan Komisaris dan -
2025 Komite tahun 2025
January 23, BOC and Committees Meeting Plan 2025
2025 2. Laporan Realisasi Pengawasan Rencana
Bisnis 2024
Realization of Business Plan Supervision
Report 2024
3. Kinerja BOC, BOD, dan DPS tahun 2024
Performance of BOC BOD and Shariah
Board year 2024
4. Persetujuan Bonus 2024 untuk Direksi
Approval Bonus 2024 for BOD
5. Laporan AML dan Compliance 2024
AML and Compliance Report 2024
6. Laporan Corporate Secretary 2024
Corporate Secretary Report 2024
7. Penerapan GCG 2024
GCG Implementation 2024
2 19 Maret 2025 1. Pengajuan calon Presiden Komisaris - -
March 19, Submission of candidate of President
2025 Commissioner
2. Penerapan Anti-Fraud
Anti-Fraud Implementation
3. Laporan Manajemen Risiko
Risk Management Report
4. APU dan PPT Februari 2025
AML and CFT February 2025
5. Program Literasi dan Inklusi Keuangan
Financial Literacy and Inclusion Program
6. Penerapan Pelindungan Konsumen
Consumer Protection Implementation
7. Informasi Penanganan Pengaduan
Complain Handling Information
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Peserta
Tanggal Participants
No. Agenda
Date
KY CJS AHK CJ EG* ES IDH ARS**
3 2 Juni 2025 1. Laporan Keuangan yang Diaudit tahun -
June 2, 2025 2024 dan Laporan Keuangan Q1 2025
Audited Financial Report 2024 and
Financial Results 1st Quarter 2025
2. Laporan Tahunan dan Keberlanjutan 2024
Annual and Sustainability Report 2024
3. Proposal Akuntan Publik dan/atau Kantor
Akuntan Publik
Proposal of Public Accountant and/or
Public Accounting Firm
4. Rencana RUPST dan RUPSLB
AGMS and EGMS Plan
5. Progress Re-Float dan Free-Float
Re-Float and Free Float Progress
4 8 Agustus 1. Realisasi Rencana Bisnis Semester I 2025 -
2025 Realization of Business Plan First Half of
August 8, 2025
2025 2. Pengawasan Rencana Bisnis Semester I
2025
Supervision of Business Plan First Half of
2025
3. Laporan Kepatuhan & AML Semester I
2025
Compliance & AML First Half of 2025
4. Kinerja Komite Semester I 2025
Committee Performance First Half of 2025
5. Rencana Kegiatan Pelindungan Konsumen
Consumer Protection Activity Plan
5 29 Oktober 1. Laporan Kinerja Keuangan Q3 2025 - -
2025 Financial Performance Report Q3 2025
October 29, 2. Literasi dan Inklusi Keuangan Semester
2025 2 2025
Financial Literacy and Inclusion H2 2025
3. Pelaksanaan Pelindungan Konsumen dan
Penanganan Pengaduan
Implementation of Consumer Protection
and Complaint Handling
4. Laporan Kepatuhan dan AML Q3 2025
Compliance and AML Report Q3 2025
5. Informasi Komite di bawah Dewan
Komisaris
Committee Information under Board of
Commissioneer
6. Kebijakan Pembiayaan untuk UMKM
Financing for MSME Policy
7. Laporan dan Pelaksanaan Manajemen
Risiko Q3 2025
Risk Management Report and
Implementation Q3 2025
8. Relokasi Kantor Pusat
Head Office Relocation
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Peserta
Tanggal Participants
No. Agenda
Date
KY CJS AHK CJ EG* ES IDH ARS**
6 22 Desember 1. Persetujuan Rencana Bisnis 2026 -
2025 Approval of Business Plan 2026
December 22, 2. Persetujuan Rencana Aksi Keuangan
2025 Berkelanjutan 2026
Approval Sustainable Financial Action
Plan 2026
3. Laporan Audit Internal 2025
Internal Audit Report 2025
4. Kinerja Dewan Komisaris, Direksi, Dewan
Pengawas Syariah dan Komite – komite
2025
Board of Commissioners, Board of
Directors, Sharia Supervisiory Board and
Committees Performance 2025
*) Berhenti menjabat efektif per tanggal 2 Mei 2025 | No longer served effectively since May 2, 2025
**) Mulai menjabat efektif per tanggal 2 Mei 2025 | Serving effectively since May 2, 2025
Keterangan: | Notes
KY: Kwon Younghoon
CJS: Choi Jung Sik
AHK: Antonius Hanifah Komala
CJ: Cho Jaeseong
ES: Eun Seonghyuk
IDH: Ina Dashinta Hamid
ARS: Ade Rafida Saulina Samosir
EG : Ester Gunawan
Kebijakan Policy
Perseroan secara berkelanjutan mengembangkan kompetensi The Company continuously develops the competencies of
Direksi sebagai bagian dari komitmen untuk memastikan the Board of Directors as part of its commitment to ensuring
kepemimpinan yang efektif, adaptif, dan selaras dengan effective, adaptive leadership that is aligned with the dynamics
dinamika industri pembiayaan serta perkembangan regulasi. of the financing industry and regulatory developments. The
Program pengembangan kompetensi dirancang untuk competency development program is designed to strengthen
memperkuat kapabilitas strategis, manajerial, kepemimpinan, strategic, managerial, and leadership capabilities, as well as
serta pemahaman terhadap manajemen risiko, kepatuhan, dan understanding of risk management, compliance, and corporate
tata kelola perusahaan. governance.
Pelaksanaan program ini dilakukan melalui berbagai bentuk The implementation of this program is carried out through
kegiatan, antara lain pendidikan dan pelatihan, seminar, various activities, including education and training, seminars,
workshop, sertifikasi, forum industri, serta pembaruan workshops, certification programs, industry forums, and
pengetahuan terkait kebijakan regulator, transformasi updates on regulatory policies, digital transformation,
digital, pembiayaan berkelanjutan, dan perkembangan pasar sustainable financing, and developments in the automotive
otomotif sebagai salah satu sektor utama pembiayaan. market as one of the Company’s main financing sectors.
Materi pengembangan diselaraskan dengan kebutuhan bisnis The development materials are aligned with the Company’s
Perseroan, hasil evaluasi kinerja, serta profil kompetensi business needs, performance evaluation results, and the
masing-masing anggota Direksi. competency profiles of each member of the Board of Directors.
Melalui program ini, Direksi diharapkan mampu meningkatkan Through this program, the Board of Directors is expected
kualitas pengambilan keputusan, memperkuat pengendalian to enhance the quality of decision-making, strengthen risk
risiko, serta mendorong pertumbuhan usaha yang sehat, controls, and promote healthy, sustainable business growth
berkelanjutan, dan berlandaskan prinsip GCG. based on GCG principles.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Cho Jaeseong Presiden 1. Arah Kebijakan OJK Tahun 2025 4 Februari Raffles Hotel Jakarta APPI
Direktur dan Strategi Pertumbuhan Ekonomi 2025
President Pemerintah Baru February 4,
Director OJK Policy Direction for 2025 and the 2025
New Government’s Economic Growth
Strategy
2. Economic Outlook 2026 2 September Online APPI
2025
September 2,
2025
Eun Direktur 1. Arah Kebijakan OJK Tahun 2025 4 Februari Raffles Hotel Jakarta APPI
Seonghyuk Director dan Strategi Pertumbuhan Ekonomi 2025
Pemerintah Baru February 4,
OJK Policy Direction for 2025 and the 2025
New Government’s Economic Growth
Strategy
2. Will Trade War Create Financial Turmoil 6 Mei 2025 Hotel Pullman Jakarta APPI
May 6, 2025
Ina Dashinta Direktur 1. Arah Kebijakan OJK Tahun 2025 4 Februari Raffles Hotel Jakarta APPI
Hamid Director dan Strategi Pertumbuhan Ekonomi 2025
Pemerintah Baru February 4,
OJK Policy Direction for 2025 and the 2025
New Government’s Economic Growth
Strategy
2. Resilience and Turnaround: Indonesia’s 30 Oktober Hotel Pullman Jakarta APPI
Economic Direction 2025
October 30,
2025
Ade Rafida Direktur 1. Economic Outlook 2026 2 September Online APPI
Saulina Director 2025
Samosir September 2,
2025
2. Resilience and Turnaround: Indonesia’s 28 Oktober Hotel Pullman Jakarta APPI
Economic Direction 2025
October 28,
2025
Program Orientasi bagi Direksi Baru Tahun Orientation Program for New Board of
2025 Directors in 2025
Perseroan telah menetapkan kebijakan Program Orientasi The Company has established an Orientation Program policy
bagi Direksi baru sebagai bagian dari kerangka tata kelola for newly appointed Board of Directors as part of its corporate
perusahaan untuk memastikan kesinambungan kepemimpinan governance framework to ensure leadership continuity and
dan efektivitas pelaksanaan tugas sejak awal masa jabatan. the effective implementation of duties from the outset of
Kebijakan ini mengatur ruang lingkup, materi, metode their term of office. This policy regulates the scope, materials,
pelaksanaan, serta pihak-pihak yang terlibat dalam program implementation methods, and parties involved in the
orientasi, sehingga proses adaptasi Direksi baru dapat berjalan orientation program, enabling the adaptation process for new
secara terstruktur, konsisten, dan selaras dengan strategi Board of Directors to be conducted in a structured, consistent
Perseroan. manner and aligned with the Company’s strategy.
Pada tahun 2025, pelaksanaan program orientasi bagi Direktur In 2025, the orientation program for the newly appointed
baru diselenggarakan melalui program pengembangan Director was conducted through a competency development
kompetensi. program.
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Penilaian Kinerja Terhadap Komite-Komite Performance Evaluation of Committees
di Bawah Direksi under the Board of Directors
Dalam pelaksanaan tugas dan tanggung jawabnya, Direksi In carrying out its duties and responsibilities, the Board of
didukung oleh 4 (empat) komite di bawah struktur organisasi, Directors is supported by 4 (four) committees under the
yaitu Komite Manajemen Risiko, Komite Pengarah Teknologi organizational structure, namely the Risk Management
Informasi, Komite Keuangan Berkelanjutan, serta Komite Committee, the IT Steering Committee, the Sustainable
Produk dan Pengembangan Kegiatan Usaha Syariah. Sebagai Finance Committee, as well as the Product and Development
bagian dari upaya menjaga efektivitas fungsi pengelolaan, of Sharia Business Activities Committee. As part of efforts
Perseroan secara berkala melakukan penilaian kinerja to maintain the effectiveness of management functions, the
terhadap komite-komite tersebut. Penilaian kinerja tersebut Company periodically conducts performance evaluation of
dimaksudkan untuk mengukur tingkat kontribusi komite dalam these committees. The performance evaluation is intended to
memberikan dukungan strategis, analisis yang komprehensif, measure the level of the committees’ contribution in providing
serta rekomendasi yang bernilai tambah dan selaras dengan strategic support, comprehensive analysis, and value-added
ruang lingkup tugas masing-masing komite. recommendations aligned with the respective scope of duties
of each committee.
Prosedur Penilaian Evaluation Procedures
Proses penilaian terhadap komite-komite di bawah The evaluation process of committees under the Board of
Direksi dilakukan secara berkala oleh Direksi dengan Directors is conducted periodically by the Board of Directors,
mempertimbangkan rekomendasi unit terkait, fungsi by considering recommendations from relevant units, the
manajemen risiko, kepatuhan, serta audit internal. Metode risk management function, compliance, and internal audit.
penilaian tersebut dilakukan melalui penelaahan laporan The evaluation method is carried out through the review of
kegiatan komite, tingkat kehadiran dan efektivitas rapat, committee activity reports, meeting attendance rates and
pencapaian program kerja, tindak lanjut atas rekomendasi, effectiveness, work program achievement, follow-up on
serta kesesuaian output dengan target dan prioritas strategis recommendations, as well as the alignment of outputs with
Perseroan. Dalam konteks perusahaan pembiayaan, penilaian the Company’s targets and strategic priorities. In the context
juga memperhatikan aspek kualitas portofolio pembiayaan, of a financing company, the evaluation also considers aspects
kepatuhan terhadap prinsip kehati-hatian (prudential), such as financing portfolio quality, adherence to prudential
pelindungan konsumen, serta kesiapan digital dan keamanan principles, consumer protection, as well as digital readiness
informasi. and information security.
Kriteria Penilaian Evaluation Criteria
Perseroan menetapkan kriteria penilaian kinerja Direksi yang The Company establishes structured and measurable
terstruktur dan terukur untuk memastikan pelaksanaan fungsi performance assessment criteria for the Board of Directors to
pengelolaan perusahaan berjalan efektif, prudent, dan selaras ensure that the execution of management functions is effective,
dengan strategi jangka panjang Perseroan. Kriteria penilaian prudent, and aligned with the Company’s long-term strategy.
ini menjadi dasar evaluasi atas kualitas kepemimpinan, These criteria serve as the basis for evaluating the quality of
pengambilan keputusan, pengendalian risiko, serta kepatuhan leadership, decision-making, risk control, and compliance with
terhadap regulasi dan prinsip GCG. regulations and GCG principles.
Penilaian kinerja Direksi mencakup aspek-aspek utama The performance evaluation of the Board of Directors covers
sebagai berikut: the following key aspects:
• Kinerja keuangan dan pertumbuhan usaha; • Financial performance and business growth;
• Manajemen risiko dan kualitas aset; • Risk management and asset quality;
• Kepatuhan terhadap regulasi dan tata kelola; • Regulatory compliance and governance;
• Strategi, inovasi, dan transformasi bisnis; • Business strategy, innovation, and transformation;
• Kepemimpinan dan pengelolaan sumber daya; • Leadership and resource management;
• Keberlanjutan dan tanggung jawab sosial. • Sustainability and social responsibility.
Seluruh kriteria tersebut diukur melalui Key Performance All of these criteria are measured through Key Performance
Indicator (KPI) yang ditetapkan setiap awal tahun dan Indicators (KPIs) established at the beginning of each year
dikonfirmasi melalui mekanisme evaluasi berkala, laporan and confirmed through periodic evaluation mechanisms,
kinerja, hasil audit, serta realisasi program kerja dibandingkan performance reports, audit results, and the realization of work
dengan target yang telah ditetapkan. Hasil penilaian menjadi programs compared to the established targets. The evaluation
dasar untuk perbaikan berkelanjutan dan penguatan kualitas results serve as the basis for continuous improvement and
kepemimpinan Direksi. strengthening the quality of Board leadership.
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Hasil Penilaian Kinerja Komite di Bawah Direksi Results of Performance Evaluation of Committees
Tahun 2025 Under the Board of Directors in 2025
Penilaian kinerja komite-komite di bawah Direksi dilaksanakan The performance evaluation of committees under the Board
secara komprehensif dengan mempertimbangkan indikator of Directors is conducted comprehensively by considering
evaluasi yang selaras dengan peran, tugas, dan tanggung jawab evaluation indicators aligned with the roles, duties, and
masing-masing komite. Evaluasi ini bertujuan untuk menjaga responsibilities of each committee. This evaluation aims to
efektivitas penerapan tata kelola, meningkatkan kualitas fungsi maintain the effectiveness of governance implementation,
pengawasan dan rekomendasi, serta memastikan penerapan enhance the quality of supervisory and recommendation
prinsip-prinsip GCG secara konsisten. functions, and ensure consistent application of GCG principles.
Selama tahun 2025, Perseroan melakukan evaluasi terhadap Throughout 2025, the Company conducted evaluations of
Komite Manajemen Risiko, Komite Pengarah Teknologi the Risk Management Committee, IT Steering Committee,
Informasi, Komite Keuangan Berkelanjutan, serta Komite Sustainable Finance Committee, and Product and Development
Produk dan Pengembangan Kegiatan Usaha Syariah. Proses of Sharia Business Activities Committee. The evaluation
penilaian dilakukan secara sistematis dengan mengacu pada process was carried out systematically based on performance
indikator kinerja yang relevan dengan mandat dan ruang indicators relevant to the mandate and scope of work of each
lingkup kerja masing-masing komite. committee.
Secara keseluruhan, seluruh komite dinilai telah Overall, all committees are assessed to have effectively
melaksanakan peran dan tanggung jawabnya secara efektif carried out their roles and responsibilities in supporting the
dalam mendukung kinerja Direksi, baik melalui penyusunan performance of the Board of Directors, whether through policy
kebijakan, penyampaian rekomendasi strategis, maupun formulation, the provision of strategic recommendations, or the
penguatan pengendalian internal dan pengelolaan risiko. strengthening of internal controls and risk management. The
Komite Manajemen Risiko menunjukkan kinerja yang solid Risk Management Committee demonstrated solid performance
dalam memantau profil risiko, menjaga kualitas portofolio in monitoring the risk profile, maintaining the quality of the
pembiayaan, serta mendorong penerapan prinsip kehati- financing portfolio, and promoting the implementation of
hatian. Komite Pengarah Teknologi Informasi berkontribusi prudential principles. The IT Steering Committee actively
aktif dalam pengembangan sistem teknologi informasi, contributed to the development of information technology
penguatan keamanan siber, serta peningkatan keandalan systems, strengthening cybersecurity, and enhancing the
infrastruktur digital Perseroan. reliability of the Company’s digital infrastructure.
Di sisi lain, Komite Keuangan Berkelanjutan secara Meanwhile, the Sustainable Finance Committee continuously
berkelanjutan mendorong integrasi aspek keberlanjutan dalam promoted the integration of sustainability aspects into
kebijakan dan aktivitas usaha, termasuk penerapan pembiayaan business policies and activities, including the implementation
yang memperhatikan aspek lingkungan dan sosial. Sementara of financing practices that take environmental and social
itu Komite Produk dan Pengembangan Kegiatan Usaha Syariah considerations into account. The Product and Development of
turut memberikan kontribusi signifikan dalam pengembangan Sharia Business Activities Committee also made a significant
produk dan layanan yang selaras dengan kebutuhan pasar, contribution to the development of products and services
ketentuan regulator, serta prinsip-prinsip syariah. aligned with market needs, regulatory requirements, and
sharia principles.
Hasil evaluasi menunjukkan bahwa kinerja seluruh komite The evaluation results indicate that the performance of all
berada dalam kategori baik dan memberikan kontribusi positif committees is in the “good” category and has made a positive
terhadap kualitas pengambilan keputusan Direksi, penguatan contribution to the quality of Board decision-making, the
tata kelola perusahaan, serta keberlanjutan pertumbuhan strengthening of corporate governance, and the sustainable
usaha Perseroan. Rekomendasi dan tindak lanjut hasil growth of the Company’s business. The recommendations and
penilaian menjadi dasar bagi upaya peningkatan kinerja dan follow-up actions resulting from the assessment serve as a
penyempurnaan tata kerja komite pada periode selanjutnya. basis for further performance improvement and refinement of
committee working procedures in the subsequent period.
Hasil Penilaian Kinerja Organ-Organ Pendukung Performance Evaluation Results of Supporting
Tahun 2025 Organs in 2025
Direksi menilai organ-organ pendukung di bawahnya The Board of Directors assesses that the supporting organs
telah melaksanakan peran dan tanggung jawabnya secara under its structure had effectively performed their roles
efektif serta memberikan dukungan yang optimal terhadap and responsibilities and provided optimal support for the
pelaksanaan fungsi pengelolaan Perseroan. Keberadaan implementation of the Company’s management functions. The
Sekretaris Perusahaan, Audit Internal, serta unit-unit existence of the Corporate Secretary, Internal Audit, and other
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kerja lainnya dinilai mampu memperkuat kualitas proses work units is considered to have strengthened the quality of
pengambilan keputusan, efektivitas pengendalian internal, dan decision-making processes, the effectiveness of internal
pengelolaan risiko Perseroan. controls, and the Company’s risk management.
Hasil evaluasi menunjukkan bahwa organ pendukung The evaluation results indicate that the supporting organs
Direksi berkontribusi positif melalui koordinasi yang solid, of the Board of Directors have made a positive contribution
pelaksanaan tugas yang konsisten, serta penyampaian analisis through solid coordination, consistent implementation of
dan rekomendasi yang relevan, akurat, dan tepat waktu. duties, and the delivery of relevant, accurate, and timely
Secara keseluruhan, kinerja organ pendukung Direksi berada analysis and recommendations. Overall, the performance of
pada kategori baik dan sejalan dengan kebutuhan operasional the supporting organs of the Board of Directors is in the “good”
serta penerapan prinsip-prinsip GCG secara berkelanjutan. category and is aligned with operational needs as well as the
continuous implementation of GCG principles.
Penilaian Kinerja Direksi, Dewan
Komisaris, dan Dewan Pengawas
Syariah
Performance Evaluation of the Board of Directors, Board of
Commissioners, and Sharia Supervisory Board
Dalam rangka penerapan prinsip-prinsip GCG, Perseroan In order to implement GCG principles, the Company periodically
secara berkala melakukan penilaian kinerja terhadap Direksi, conducts performance evaluation of the Board of Directors, the
Dewan Komisaris dan Dewan Pengawas Syariah. Penilaian ini Board of Commissioners, and the Sharia Supervisory Board.
merupakan bagian dari upaya Perseroan untuk memastikan This evaluation is part of the Company’s efforts to ensure the
terselenggaranya praktik tata kelola yang transparan, implementation of transparent and accountable governance
akuntabel, dan mendukung pencapaian pertumbuhan practices that support sustainable growth. The evaluation
berkelanjutan. Proses penilaian difokuskan pada efektivitas process focuses on the effectiveness of the duties, functions,
pelaksanaan tugas, fungsi, dan tanggung jawab Direksi, and responsibilities of the Board of Directors, the Board of
Dewan Komisaris maupun Dewan Pengawas Syariah, serta Commissioners, and the Sharia Supervisory Board, as well
keselarasan tindakan mereka dengan visi, misi, dan strategi as the alignment of their actions with the Company’s vision,
Perseroan. mission, and strategy.
Prosedur Pelaksanaan Penilaian Kinerja Performance Evaluation Implementation
Procedures
Perseroan menetapkan prosedur yang jelas dalam pelaksanaan The Company establishes clear procedures for conducting
penilaian kinerja Direksi, Dewan Komisaris dan Dewan performance evaluation of the Board of Directors, the Board
Pengawas Syariah sebagai bagian dari penerapan prinsip GCG. of Commissioners, and the Sharia Supervisory Board as part of
Rincian prosedur tersebut meliputi: the implementation of GCG principles. The detailed procedures
are as follows:
a. Melakukan evaluasi kinerja melalui penyusunan Key a. Conducting performance evaluations through the
Performance Indicator (KPI) Dewan Komisaris dengan formulation of Key Performance Indicators (KPIs) for the
sistem self-assessment atau sistem lain untuk kemudian Board of Commissioners using a self-assessment system
diputuskan dalam rapat Dewan Komisaris; or other systems, which are then decided in a Board of
Commissioners meeting;
b. Memberikan tanggapan dan rekomendasi mengenai b. Providing feedback and recommendations on the
penetapan KPI Direksi dan Dewan Pengawas Syariah pada determination of KPIs for the Board of Directors and the
setiap awal tahun kerja; Sharia Supervisory Board at the beginning of each fiscal
year;
c. Mengevaluasi kinerja setiap anggota Dewan Komisaris dan c. Evaluating the performance of each member of the Board
mencantumkannya dalam risalah rapat Dewan Komisaris; of Commissioners and recording it in the minutes of the
Board of Commissioners meetings;
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d. Laporan kinerja Dewan Komisaris disampaikan dalam d. The performance report of the Board of Commissioners
laporan pelaksanaan tugas pengawasan Dewan Komisaris; is submitted as part of the supervisory duty report of the
Board of Commissioners;
e. Menyusun sistem pengukuran dan penilaian kinerja e. Developing a performance measurement and evaluation
(evaluasi) Dewan Komisaris dan diusulkan kepada RUPS; system for the Board of Commissioners and proposing it
to the GMS;
f. Usulan KPI dan tujuannya untuk disampaikan setiap tahun f. Submitting KPI proposals and their objectives annually to
kepada RUPS untuk dikonfirmasikan; the GMS for confirmation;
g. Dalam melakukan penilaian terhadap kinerja Direksi, g. In assessing the performance of the Board of Directors, the
Dewan Komisaris: Board of Commissioners shall:
• Menyusun kebijakan mengenai penilaian kinerja • Develop policies regarding the performance
Direksi dan pelaporannya kepada pemegang saham; assessment of the Board of Directors and its reporting
to shareholders;
• Menelaah kriteria, target, dan indikator kinerja utama • Review the criteria, targets, and key performance
yang tercakup dalam kontrak manajemen Direksi atau indicators included in the Board of Directors’
rencana kerja dan anggaran Perseroan baik secara management contract or the Company’s work plan and
individu maupun kolegial dan menyampaikan kepada budget, both individually and collectively, and submit
pemegang saham dalam laporan tugas pengawasan them to shareholders in the supervisory duty report on
secara semesteran atau tahunan. a semi-annual or annual basis.
Kriteria Penilaian Evaluation Criteria
Perseroan menetapkan kriteria penilaian yang terstruktur The Company establishes structured evaluation criteria for
untuk Direksi, Dewan Komisaris dan Dewan Pengawas the Board of Directors, the Board of Commissioners, and
Syariah melalui rumusan Key Performance Indicator (KPI) the Sharia Supervisory Board through the formulation of
Manajemen yang disepakati pada awal tahun. Penetapan KPI Management Key Performance Indicators (KPIs) agreed upon
ini memastikan setiap pencapaian kinerja dapat diukur secara at the beginning of each year. The establishment of these KPIs
objektif, komprehensif, dan konsisten, serta selaras dengan ensures that each performance achievement can be measured
strategi dan tujuan jangka panjang Perseroan. objectively, comprehensively, and consistently, and is aligned
with the Company’s long-term strategy and objectives.
Berikut adalah kriteria penilaian yang diterapkan Perseroan: The following are the assessment criteria applied by the
Company:
a. Setiap tahun diwajibkan membuat KPI manajemen dan a. Each year, management KPIs must be prepared and
menjadi suatu kontrak manajemen; formalized as a management contract;
b. KPI mencakup aspek keuangan, fokus pelanggan, tenaga b. KPIs cover financial aspects, customer focus, workforce,
kerja, kepemimpinan dan aspek lainnya yang bersifat leadership, and other dynamic aspects;
dinamis;
c. Dalam menghitung pencapaian KPI Perseroan didasarkan c. The calculation of KPI achievement is based on:
kepada:
• Laporan Auditor; • Auditor’s report;
• Pedoman Penyusunan dan Penilaian KPI; • Guidelines for KPI preparation and assessment;
• Perbandingan pencapaian program kerja yang telah • Comparison between the achievement of implemented
direalisasikan dengan target yang ingin dicapai. work programs and the targeted objectives.
Pihak yang Melakukan Penilaian Assessor
Penilaian terhadap kinerja Direksi, Dewan Komisaris dan The performance evaluation of the Board of Directors, the
Dewan Pengawas Syariah dilakukan oleh pihak yang kompeten Board of Commissioners, and the Sharia Supervisory Board is
dan independen, yaitu Komite Nominasi dan Remunerasi yang conducted by a competent and independent party, namely the
ditunjuk secara resmi oleh Dewan Komisaris. Penunjukan ini Nomination and Remuneration Committee, which is officially
memastikan proses penilaian berjalan objektif, profesional, appointed by the Board of Commissioners. This appointment
dan selaras dengan prinsip-prinsip GCG. ensures that the evaluation process is carried out objectively,
professionally, and in line with GCG principles.
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Nominasi dan Remunerasi Direksi,
Dewan Komisaris dan Dewan
Pengawas Syariah
Nomination and Remuneration of the Board of Directors, Board
of Commissioners, and Sharia Supervisory Board
Kebijakan Nominasi dan Remunerasi Nomination and Remuneration Policy
Direksi, Dewan Komisaris dan Dewan for the Board of Directors, Board of
Pengawas Syariah Commissioners, and Sharia Supervisory
Board
Perseroan menetapkan kebijakan nominasi dan remunerasi The Company establishes its nomination and remuneration
bagi Direksi, Dewan Komisaris dan Dewan Pengawas policy for the Board of Directors, the Board of Commissioners,
Syariah melalui ketentuan internal yang diberlakukan and the Sharia Supervisory Board through internal provisions
berdasarkan Surat Keputusan No. 179/DIR/HO/12/25 implemented under Decision Letter No. 179/DIR/HO/12/25
tentang Perubahan Nomination dan Remuneration Committee on the Amendment to the Nomination and Remuneration
Regulation. Kebijakan ini disusun dengan mengacu pada Committee Regulation. This Regulation is prepared with
POJK No. 34/POJK.04/2014 tentang Komite Nominasi reference to POJK No. 34/POJK.04/2014 on the Nomination
dan Remunerasi Emiten atau Perusahaan Publik (“POJK and Remuneration Committee of Issuers or Public Companies
34/2014”), POJK 48/2024, anggaran dasar Perseroan, serta (“POJK 34/2014”), POJK 48/2024, the Company’s articles of
peraturan perundang-undangan yang berlaku. Kerangka association, and applicable laws and regulations. This policy
kebijakan tersebut dirancang untuk memastikan penerapan framework is designed to ensure the consistent implementation
prinsip-prinsip GCG secara konsisten dalam seluruh proses of GCG principles throughout the appointment and governance
pengangkatan dan pengelolaan organ Perseroan. processes of the Company’s organs.
Sejalan dengan kebijakan tersebut, proses nominasi diawali In line with this policy, the nomination process begins with
melalui kegiatan identifikasi dan seleksi kandidat yang the identification and selection of candidates conducted by
dilakukan oleh Komite Nominasi dan Remunerasi sebagai the Nomination and Remuneration Committee as a supporting
organ pendukung Dewan Komisaris. Pada tahapan ini, Komite organ of the Board of Commissioners. At this stage, the
Nominasi dan Remunerasi mempertimbangkan berbagai Committee considers various aspects, including competency
aspek, antara lain kesesuaian kompetensi, integritas, reputasi suitability, integrity, financial reputation, professional
keuangan, pengalaman profesional, serta pemahaman kandidat experience, as well as the candidate’s understanding of the
terhadap karakteristik industri pembiayaan dan kebutuhan financing industry characteristics and the Company’s strategic
strategis Perseroan. Selain itu, tingkat independensi, komitmen needs. In addition, the level of independence, commitment to
terhadap prinsip kehati-hatian, serta penerapan manajemen prudential principles, and risk management practices are also
risiko turut menjadi faktor penilaian utama dalam memastikan key evaluation factors to ensure the quality of the proposed
kualitas kandidat yang diusulkan. candidates.
Selanjutnya calon kandidat anggota Direksi, Dewan Komisaris Moreover, prospective members of the Board of Directors, the
dan Dewan Pengawas Syariah yang telah memperoleh Board of Commissioners, and the Sharia Supervisory Board
rekomendasi dari Komite Nominasi dan Remunerasi diajukan who have received recommendations from the Nomination
kepada Dewan Komisaris untuk memperoleh persetujuan. and Remuneration Committee are submitted to the Board of
Setelah mendapatkan persetujuan dari pemegang saham Commissioners for approval. After obtaining approval from the
pengendali, para kandidat diwajibkan memenuhi seluruh controlling shareholder, the candidates are required to fulfill all
persyaratan yang ditetapkan, termasuk memiliki sertifikasi stipulated requirements, including possession of professional
keahlian di bidang pembiayaan yang diterbitkan oleh Lembaga certification in the financing sector issued by a Professional
Sertifikasi Profesi, serta mengikuti dan dinyatakan lulus Certification Institution, as well as passing the Fit and Proper
Penilaian Kemampuan dan Kepatutan (Fit and Proper Test) Test conducted by OJK before assuming their duties and
oleh OJK sebelum menjalankan tugas dan tanggung jawabnya responsibilities based on official appointment by the GMS.
berdasarkan pengangkatan resmi oleh RUPS.
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Adapun rangkaian proses nominasi yang diterapkan di The nomination process implemented by the Company can be
Perseroan dapat diuraikan sebagai berikut: outlined as follows:
1 2
Proposal kandidat calon anggota Direksi, Dewan Komisaris dan/ Penyampaian proposal kandidat calon anggota
atau Dewan Pengawas Syariah diajukan oleh pemegang saham Direksi, Dewan Komisaris dan/atau Dewan
pengendali atau oleh Dewan Komisaris/Direksi dengan Pengawas Syariah kepada Komite Nominasi dan
persetujuan pemegang saham pengendali. Remunerasi.
The proposal of candidates for members of the Board Submission of the candidate proposal
of Directors, the Board of Commissioners, and/or the for members of the Board of Directors,
Sharia Supervisory Board is submitted by the controlling the Board of Commissioners, and/
shareholder or by the Board of Commissioners/Board of Directors or the Sharia Supervisory Board to the
with the approval of the controlling shareholder. Nomination and Remuneration Committee.
4 3
Proses seleksi kandidat calon anggota Direksi, Dewan Penyampaian rekomendasi Komite Nominasi
Komisaris dan/atau Dewan Pengawas Syariah oleh Komite dan Remunerasi kepada Dewan Komisaris atas
Nominasi dan Remunerasi: kandidat calon anggota Direksi, Dewan Komisaris
1. Analisis rekam jejak dan kompetensi; dan/atau Dewan Pengawas Syariah disertai hasil
2. Wawancara; dan self-assessment.
3. Penilaian Kemampuan dan Kepatutan internal.
Candidate selection process for members of the Board of Submission of recommendations
Directors, the Board of Commissioners, and/or by the Nomination and
the Sharia Supervisory Board by the Nomination Remuneration Committee to the
and Remuneration Committee: Board of Commissioners regarding
1. Track record and competency analysis; candidates for the Board of Directors, the Board
2. Interview; and of Commissioners, and/or the Sharia Supervisory
3. Internal Fit and Proper assessment. Board, accompanied by the results of the self-
assessment.
5 6 7
Persetujuan pemegang saham Pengajuan kandidat calon anggota Kandidat calon anggota Direksi, Dewan
pengendali atas kandidat calon anggota Direksi, Dewan Komisaris dan/atau Komisaris dan/atau Dewan Pengawas
Direksi, Dewan Komisaris dan/atau Dewan Pengawas Syariah ke OJK untuk Syariah dinyatakan lulus Penilaian
Dewan Pengawas Syariah. mengikuti proses Penilaian Kemampuan Kemampuan dan Kepatutan dan
dan Kepatutan sesuai dengan ketentuan diajukan untuk diangkat oleh Rapat
Approval from the controlling yang berlaku. Umum Pemegang Saham (RUPS) melalui
shareholder for the candidates of keputusan RUPS atas komposisi anggota
the Board of Directors, the Board of Submission of candidates Direksi, dan/atau Dewan Komisaris dan/
Commissioners, and/or the Sharia for the Board of atau Dewan Pengawas Syariah.
Supervisory Board. Directors, the Board of
Commissioners, and/ Candidates who are declared
or the Sharia Supervisory Board to OJK to have passed the Fit and
to undergo the Fit and Proper Test in Proper Test are proposed for
accordance with applicable regulations. appointment by the General Meeting
of Shareholders (GMS) through a
GMS resolution on the composition
of the Board of Directors, the Board
of Commissioners, and/or the Sharia
Supervisory Board.
Melalui penerapan prosedur nominasi yang terstruktur, Through the implementation of structured and transparent
transparan, dan selaras dengan ketentuan peraturan nomination procedures that are aligned with prevailing
perundang-undangan, Perseroan berupaya memastikan bahwa laws and regulations, the Company attempts to ensure that
anggota Direksi, Dewan Komisaris dan Dewan Pengawas appointed members of the Board of Directors, the Board of
Syariah yang diangkat memiliki kapabilitas, integritas, serta Commissioners, and the Sharia Supervisory Board possess
kompetensi yang memadai guna mendukung keberlanjutan adequate capability, integrity, and competence to support
usaha, penguatan tata kelola, dan pencapaian tujuan strategis business continuity, strengthen governance, and achieve the
Perseroan. Company’s strategic objectives.
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Kebijakan Remunerasi Direksi, Dewan Remuneration Policy for the Board of
Komisaris dan Dewan Pengawas Syariah Directors, the Board of Commissioners,
and the Sharia Supervisory Board
Kebijakan remunerasi bagi Direksi, Dewan Komisaris dan The remuneration policy for the Board of Directors, the Board
Dewan Pengawas Syariah Perseroan ditetapkan sebagai bagian of Commissioners, and the Sharia Supervisory Board of the
dari komitmen Perseroan dalam menerapkan GCG secara Company is established as part of the Company’s commitment
konsisten dan berkelanjutan. Penyusunan kebijakan tersebut to consistently and sustainably implementing GCG. The
telah mengindahkan ketentuan POJK 34/2014 dan peraturan formulation of this policy complies with POJK No. 34/2014 and
perundang-undangan lain yang relevan. other relevant laws and regulations.
Kebijakan remunerasi bagi Direksi, Dewan Komisaris dan Dewan The remuneration policy for the Board of Directors, the
Pengawas Syariah dirancang untuk memastikan bahwa sistem Board of Commissioners, and the Sharia Supervisory Board
imbal jasa diterapkan secara adil, transparan, akuntabel, dan is designed to ensure that the compensation system is
selaras dengan kinerja, tingkat tanggung jawab, kompleksitas applied in a fair, transparent, accountable manner and is
usaha, serta profil risiko Perseroan. Penetapan remunerasi aligned with performance, the level of responsibility, business
juga mempertimbangkan prinsip kewajaran (fairness), daya complexity, and the Company’s risk profile. The determination
saing industri (competitiveness), kesinambungan usaha, serta of remuneration also considers the principles of fairness,
kepentingan jangka panjang pemegang saham dan pemangku industry competitiveness, business continuity, and the long-
kepentingan. term interests of shareholders and stakeholders.
Perseroan secara berkala melakukan peninjauan atas The Company periodically reviews its remuneration policy
kebijakan remunerasi guna memastikan keselarasan dengan to ensure alignment with regulatory developments, industry
perkembangan regulasi, dinamika industri, serta strategi bisnis dynamics, and the Company’s business strategy. Accordingly,
Perseroan. Dengan demikian, kebijakan remunerasi tidak the remuneration policy not only serves as a performance
hanya berfungsi sebagai instrumen penghargaan kinerja, tetapi reward mechanism but also as a tool to strengthen governance,
juga sebagai mekanisme penguatan tata kelola, integritas, dan integrity, and the sustainability of the Company’s operations.
keberlanjutan usaha Perseroan.
Prosedur Penentuan Struktur dan Besaran Procedures for Determining Remuneration Structure
Remunerasi Direksi, Dewan Komisaris dan Dewan and Amount for the Board of Directors, Board of
Pengawas Syariah Commissioners, and Sharia Supervisory Board
Penetapan struktur dan besaran remunerasi Direksi, Dewan The determination of the remuneration structure and amount
Komisaris dan Dewan Pengawas Syariah dilaksanakan melalui for the Board of Directors, the Board of Commissioners,
proses yang terstruktur, objektif, dan transparan dengan and the Sharia Supervisory Board is carried out through a
mengedepankan prinsip kehati-hatian serta memperhatikan structured, objective, and transparent process by upholding
keselarasan dengan kinerja dan keberlanjutan usaha Perseroan. prudential principles and ensuring alignment with the
Mekanisme ini dirancang untuk memastikan sistem remunerasi Company’s performance and business sustainability. This
yang ditawarkan mampu menarik dan mempertahankan sumber mechanism is designed to ensure that the remuneration
daya yang kompeten, sekaligus mendorong pencapaian kinerja system is capable of attracting and retaining competent talent,
yang seimbang antara pertumbuhan usaha, profitabilitas, while also encouraging balanced performance achievement in
kualitas aset, dan pengelolaan risiko. terms of business growth, profitability, asset quality, and risk
management.
Proses penetapan diawali dengan evaluasi kinerja oleh Komite The determination process begins with a performance
Nominasi dan Remunerasi berdasarkan pencapaian KPI yang evaluation conducted by the Nomination and Remuneration
mencakup target bisnis, kualitas tata kelola, kepatuhan terhadap Committee based on KPI achievements covering business
regulasi, efektivitas pengambilan keputusan, serta kontribusi targets, governance quality, regulatory compliance,
terhadap penguatan manajemen risiko dan pengendalian effectiveness of decision-making, as well as contributions
internal. Penilaian tersebut juga mempertimbangkan kondisi to strengthening risk management and internal control. The
keuangan Perseroan, kompleksitas usaha, profil risiko, serta assessment also considers the Company’s financial condition,
dinamika industri pembiayaan. business complexity, risk profile, and the dynamics of the
financing industry.
Selanjutnya, Komite Nominasi dan Remunerasi melakukan Subsequently, the Nomination and Remuneration Committee
kajian atas struktur remunerasi yang terdiri atas komponen conducts a review of the remuneration structure, which consists
tetap dan variabel dengan memperhatikan keseimbangan of fixed and variable components, by considering the balance
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antara kepastian imbal jasa dan insentif berbasis kinerja, between guaranteed compensation and performance-based
serta prinsip kewajaran dan daya saing melalui benchmarking incentives, as well as principles of fairness and competitiveness
industri dan kapasitas keuangan Perseroan. Rekomendasi through industry benchmarking and the Company’s financial
yang dihasilkan disampaikan kepada Dewan Komisaris untuk capacity. The resulting recommendation is submitted to the
dibahas dan memperoleh persetujuan, sebelum diajukan Board of Commissioners for discussion and approval, before
kepada RUPS sesuai dengan ketentuan anggaran dasar dan being proposed to the GMS in accordance with the articles of
peraturan perundang-undangan yang berlaku. association and applicable laws and regulations.
Dalam implementasinya, Perseroan memastikan proses In its implementation, the Company ensures that the
penetapan remunerasi dilakukan secara independen dan bebas remuneration determination process is conducted
dari benturan kepentingan, serta dievaluasi secara berkala independently and free from conflicts of interest, and
guna menjaga relevansi, daya saing, dan kesinambungan is periodically reviewed to maintain its relevance,
kebijakan remunerasi seiring dengan perkembangan kinerja, competitiveness, and sustainability in line with changes in
regulasi, serta kondisi makroekonomi dan industri. Melalui performance, regulations, macroeconomic conditions, and
kebijakan ini, Perseroan memastikan sistem imbal jasa yang industry developments. Through this policy, the Company
diterapkan mampu mendukung kinerja berkelanjutan, menjaga ensures that the implemented compensation system supports
independensi pengambilan keputusan, serta selaras dengan sustainable performance, maintains the independence of
kepentingan jangka panjang Perseroan dan para pemangku decision-making, and aligns with the long-term interests of the
kepentingan. Company and its stakeholders.
Kriteria Penentuan Remunerasi Direksi, Dewan Criteria for the Determination of Remuneration for
Komisaris dan Dewan Pengawas Syariah the Board of Directors, Board of Commissioners,
and Sharia Supervisory Board
Perseroan menetapkan kriteria penentuan remunerasi Direksi, The Company sets criteria for determining the remuneration
Dewan Komisaris dan Dewan Pengawas Syariah secara of the Board of Directors, the Board of Commissioners, and
terukur, objektif, dan selaras dengan ketentuan OJK, anggaran the Sharia Supervisory Board in a measurable, objective
dasar Perseroan, serta prinsip GCG. Penetapan remunerasi manner and in alignment with OJK regulations, the Company’s
bagi Direksi, Dewan Komisaris dan Dewan Pengawas Syariah articles of association, and GCG principles. The determination
mempertimbangkan peran, tanggung jawab, kompleksitas of remuneration for the Board of Directors, the Board of
usaha, tingkat risiko, serta kinerja Perseroan secara Commissioners, and the Sharia Supervisory Board considers
berkelanjutan. their roles, responsibilities, business complexity, risk level, and
the Company’s sustainable performance.
Direksi Board of Directors
Kriteria penentuan remunerasi Direksi dikaitkan secara The criteria for determining the remuneration of the Board of
langsung dengan pencapaian kinerja Perseroan dan kualitas Directors are directly linked to the Company’s performance
pengelolaan usaha, dengan mempertimbangkan antara lain: achievements and the quality of business management, by
considering, among others:
• Pencapaian KPI yang mencakup aspek keuangan, • Achievement of KPIs covering financial aspects, business
pertumbuhan usaha, kualitas aset, efisiensi operasional, growth, asset quality, operational efficiency, and
dan profitabilitas; profitability;
• Penerapan manajemen risiko, kepatuhan terhadap • Implementation of risk management, regulatory
regulasi, serta efektivitas pengendalian internal; compliance, and effectiveness of internal controls;
• Kualitas kepemimpinan, pengambilan keputusan strategis, • Quality of leadership, strategic decision-making, and
dan pengembangan organisasi; organizational development;
• Keberlanjutan kinerja jangka panjang serta kontribusi • Long-term performance sustainability and contribution to
terhadap penciptaan nilai bagi pemangku kepentingan; value creation for stakeholders;
• Kewajaran remunerasi dengan memperhatikan kapasitas • Fairness of remuneration by considering the Company’s
keuangan Perseroan dan benchmarking industri. financial capacity and industry benchmarking.
Dewan Komisaris Board of Commissioners
Kriteria penentuan remunerasi Dewan Komisaris difokuskan The criteria for determining the remuneration of the Board
pada pelaksanaan fungsi pengawasan dan pemberian nasihat of Commissioners are focused on the implementation of
kepada Direksi, dengan mempertimbangkan sejumlah faktor supervisory and advisory functions to the Board of Directors,
antara lain: while considering several factors, including:
• Efektivitas pelaksanaan tugas pengawasan terhadap • The effectiveness of supervisory duties over the
kinerja Direksi dan operasional Perseroan; performance of the Board of Directors and the Company’s
operations;
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• Kualitas penerapan tata kelola, kepatuhan terhadap • The quality of governance implementation, regulatory
regulasi, dan penguatan sistem pengendalian internal; compliance, and strengthening of the internal control
system;
• Tingkat kehadiran, partisipasi aktif, serta kontribusi dalam • Attendance levels, active participation, and contributions
rapat Dewan Komisaris dan komite pendukung; in Board of Commissioners meetings and supporting
committee meetings;
• Kompleksitas kegiatan usaha dan tingkat tanggung jawab • The complexity of business activities and the level of
jabatan; responsibility of the position;
• Kewajaran dan daya saing remunerasi berdasarkan praktik • Fairness and competitiveness of remuneration based on
industri sejenis serta kemampuan keuangan Perseroan. industry practices and the Company’s financial capacity.
Dewan Pengawas Syariah Sharia Supervisory Board
Kriteria penentuan remunerasi Dewan Pengawas Syariah The criteria for determining the remuneration of the Sharia
difokuskan pada pelaksanaan fungsi pengawasan kepatuhan Supervisory Board are focused on the implementation of
syariah serta pemberian nasihat kepada Direksi agar kegiatan sharia compliance oversight functions and providing advice to
usaha Perseroan senantiasa sesuai dengan prinsip syariah, the Board of Directors to ensure that the Company’s business
dengan mempertimbangkan antara lain: activities consistently comply with sharia principles, by
considering, among others:
• Efektivitas pelaksanaan tugas pengawasan terhadap • The effectiveness of supervisory duties over sharia
kepatuhan syariah atas produk, aktivitas, dan operasional compliance of the Company’s products, activities, and
Perseroan; operations;
• Kualitas opini, rekomendasi, dan fatwa yang diberikan • The quality of opinions, recommendations, and fatwas
dalam rangka memastikan kesesuaian dengan prinsip provided to ensure compliance with sharia principles;
syariah;
• Tingkat kehadiran, partisipasi aktif, serta kontribusi dalam • Attendance levels, active participation, and contributions
rapat Dewan Pengawas Syariah dan/atau rapat terkait in Sharia Supervisory Board meetings and/or other related
lainnya; meetings;
• Kepatuhan terhadap regulasi yang berlaku serta standar/ • Compliance with applicable regulations and standards/
fatwa yang ditetapkan oleh otoritas terkait; fatwas issued by relevant authorities;
• Kompleksitas kegiatan usaha syariah dan tingkat tanggung • The complexity of sharia business activities and the level of
jawab jabatan; responsibility of the position;
• Kontribusi dalam penguatan tata kelola syariah serta • Contributions to strengthening sharia governance and
peningkatan awareness budaya kepatuhan syariah di increasing awareness of sharia compliance culture within
lingkungan Perseroan; the Company;
• Keberlanjutan kualitas pengawasan syariah serta • The sustainability of sharia supervisory quality and
kontribusi terhadap reputasi dan kepercayaan pemangku contributions to stakeholder reputation and trust;
kepentingan;
• Kewajaran remunerasi dengan memperhatikan praktik • Fairness of remuneration with consideration of industry
industri sejenis serta kemampuan keuangan Perseroan. practices and the Company’s financial capacity.
Melalui penerapan kriteria tersebut, Perseroan memastikan Through the application of these criteria, the Company
bahwa kebijakan remunerasi mendorong akuntabilitas kinerja, ensures that the remuneration policy promotes performance
disiplin risiko, serta kesinambungan pertumbuhan usaha accountability, risk discipline, as well as the continuity of
secara sehat dan berkelanjutan. sound and sustainable business growth.
Struktur Remunerasi Anggota Direksi, Dewan Remuneration Structure of Members of the Board
Komisaris dan Dewan Pengawas Syariah of Directors, Board of Commissioners, and Sharia
Supervisory Board
Struktur remunerasi Direksi, Dewan Komisaris dan Dewan The remuneration structure of the Board of Directors, the
Pengawas Syariah ditetapkan secara proporsional dan Board of Commissioners, and the Sharia Supervisory Board is
transparan dengan mempertimbangkan tingkat tanggung determined in a proportionate and transparent manner, taking
jawab, kompleksitas peran, serta kontribusi terhadap kinerja into account the level of responsibility, complexity of roles,
dan keberlanjutan usaha Perseroan, serta mengacu pada and contribution to the Company’s performance and business
prinsip GCG dan ketentuan peraturan perundang-undangan sustainability, while referring to GCG principles and applicable
yang berlaku. laws and regulations.
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Remunerasi Direksi, Dewan Komisaris dan Dewan The remuneration of the Board of Directors, the Board of
Pengawas Syariah terdiri atas gaji dan tunjangan lainnya Commissioners, and the Sharia Supervisory Board consists
yang penerapannya disesuaikan dengan kebijakan internal of salary and other benefits, the implementation of which is
Perseroan. adjusted in accordance with the Company’s internal policies.
Selain itu, Perseroan juga menyediakan fasilitas non-tunai Moreover, the Company also provides non-cash benefits
dalam bentuk natura, antara lain berupa fasilitas perumahan, in the form of in-kind facilities, including housing facilities,
transportasi, kesehatan dalam bentuk asuransi maupun transportation, healthcare in the form of insurance or
penggantian biaya kesehatan, serta fasilitas penunjang lainnya reimbursement of medical expenses, as well as other
sesuai dengan kebijakan Perseroan yang berlaku. Struktur supporting facilities in accordance with applicable Company
remunerasi tersebut dirancang sedemikian rupa untuk menjaga policies. This remuneration structure is designed to maintain
keseimbangan antara kontribusi yang diberikan oleh karyawan, a balance between employee contributions, the application
penerapan prinsip kehati-hatian, serta mendukung pencapaian of prudential principles, and support the achievement of the
kepentingan dan keberlanjutan jangka panjang Perseroan. Company’s long-term interests and sustainability.
Besaran Remunerasi Direksi, Dewan Komisaris dan Remuneration Amount of the Board of Directors,
Dewan Pengawas Syariah Tahun 2025 Board of Commissioners, and Sharia Supervisory
Board in 2025
Mengacu pada keputusan RUPS tanggal 5 Juni 2025, berikut Referring to the resolution of the GMS dated June 5, 2025,
disajikan informasi mengenai besaran remunerasi anggota the following information presents the remuneration
Direksi, Dewan Komisaris dan Dewan Pengawas Syariah amounts of members of the Board of Directors, the Board of
selama tahun buku 2025: Commissioners, and the Sharia Supervisory Board during the
2025 fiscal year:
Remunerasi Direksi Tahun 2025
Remuneration for the Board of Directors in 2025
Remunerasi
Nama Jabatan (gaji pokok, benefit dan bonus)
Name Position Remuneration
(basic salary, benefits, and bonus)
Cho Jaeseong Presiden Direktur Rp4.579.030.763
President Director
Eun Seonghyuk Direktur Rp5.127.494.409
Director
Ina Dashinta Hamid Direktur Rp2.017.120.971
Director
Ade Rafida Saulina Samosir Direktur Rp1.155.313.692
Director
Remunerasi Dewan Komisaris Tahun 2025
Remuneration for the Board of Commissioners in 2025
Remunerasi
Nama Jabatan (gaji pokok, benefit dan bonus)
Name Position Remuneration
(basic salary, benefits, and bonus)
Kwon Younghoon Presiden Komisaris -
President Commissioner
Choi Jung Sik Komisaris Independen Rp364.000.000
Independent Commissioner
Antonius Hanifah Komala Komisaris Independen Rp273.000.000
Independent Commissioner
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Remunerasi Dewan Pengawas Syariah Tahun 2025
Remuneration for the Sharia Supervisory Board in 2025
Remunerasi
Nama Jabatan (gaji pokok, benefit dan bonus)
Name Position Remuneration
(basic salary, benefits, and bonus)
AM Hasan Ali Dewan Pengawas Syariah Rp81.600.000
Sharia Supervisory Board
Dewan Pengawas Syariah
Sharia Supervisory Board
Dewan Pengawas Syariah (DPS) merupakan organ Perseroan The Sharia Supervisory Board (DPS) is a Company organ
yang berfungsi memberikan nasihat serta melakukan responsible for providing advice and conducting supervision
pengawasan atas kegiatan usaha dan produk pembiayaan over sharia-based financing business activities and products to
berbasis syariah guna memastikan kesesuaian dengan prinsip ensure compliance with sharia principles and applicable laws
syariah serta ketentuan peraturan perundang-undangan yang and regulations. In carrying out its duties, the DPS ensures
berlaku. Dalam pelaksanaan tugasnya, DPS memastikan that the Company’s policies, procedures, and implementation
bahwa kebijakan, prosedur, dan implementasi produk syariah of sharia products are consistently aligned with the fatwas
Perseroan senantiasa sejalan dengan fatwa dan ketentuan and provisions issued by the National Sharia Board. As part
yang ditetapkan oleh Dewan Syariah Nasional. Sebagai of compliance with these requirements, the Company has
bentuk pemenuhan atas ketentuan tersebut, Perseroan telah obtained a recommendation from the National Sharia Board–
memperoleh rekomendasi dari Dewan Syariah Nasional– Indonesian Council of Ulama (DSN-MUI), as stated in Letter
Majelis Ulama Indonesia (DSN-MUI) sebagaimana tercantum No. U-0595/DSN-MUI/VIII/2024 dated August 28, 2024.
dalam Surat No. U-0595/DSN-MUI/VIII/2024 tanggal 28
Agustus 2024.
Pedoman Kerja Dewan Pengawas Syariah Sharia Supervisory Board Work Guidelines
Dalam melaksanakan tugas dan tanggung jawabnya, DPS In performing its duties and responsibilities, the DPS refers
berpedoman pada Peraturan Dewan Komisaris, Direksi, dan to the Regulation of the Board of Commissioners, Board of
Dewan Pengawas Syariah Perseroan. Ketentuan tersebut Directors, and Sharia Supervisory Board of the Company.
pada awalnya ditetapkan melalui Keputusan Sirkuler Direksi These provisions were initially established through the
dan Dewan Komisaris No. 096/DIR/HO/09/21 tanggal 22 Circular Decision of the Board of Directors and the Board of
September 2021, dan selanjutnya diperbarui berdasarkan Commissioners No. 096/DIR/HO/09/21 dated September
Keputusan Sirkuler No. 178/DIR/HO/12/25 tanggal 09 22, 2021, and were subsequently updated based on Circular
Desember 2025 tentang Perubahan Board of Commissioners, Decision No. 178/DIR/HO/12/25 dated December 9, 2025
Board of Directors, and Sharia Supervisory Board Regulation. on the Amendment to the Board of Commissioners, Board
Pembaruan peraturan dimaksud dilakukan untuk menyesuaikan of Directors, and Sharia Supervisory Board Regulation. This
dengan perkembangan kegiatan usaha, dinamika regulasi, serta amendment was made in line with business developments,
kebutuhan penguatan tata kelola, sehingga pelaksanaan fungsi regulatory dynamics, and the need to strengthen governance,
pengawasan syariah senantiasa konsisten dengan prinsip GCG ensuring that the implementation of sharia supervisory
dan mendukung pencapaian tujuan strategis Perseroan. functions remains consistent with GCG principles and supports
the achievement of the Company’s strategic objectives.
Tugas dan Tanggung Jawab Duties and Responsibilities
Dalam rangka memastikan penerapan prinsip syariah secara In order to ensure the consistent implementation of sharia
konsisten dalam seluruh kegiatan usaha Perseroan, DPS principles across all of the Company’s business activities, the
melaksanakan tugas dan tanggung jawabnya sesuai dengan DPS carries out its duties and responsibilities in accordance
ketentuan peraturan perundang-undangan, anggaran dasar, with prevailing laws and regulations, the articles of association,
serta pedoman internal Perseroan. Adapun ruang lingkup tugas and the Company’s internal guidelines. The scope of duties and
dan tanggung jawab DPS Perseroan meliputi hal-hal sebagai responsibilities of the Company’s DPS includes the following:
berikut:
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1. Melaksanakan tugas dan wewenang untuk melakukan 1. Performing duties and authority to supervise and provide
pengawasan dan pemberian nasihat serta saran kepada advice and recommendations to the Board of Directors
Direksi agar kegiatan Perseroan atau UUS sesuai dengan to ensure that the Company’s activities or UUS are in
prinsip syariah; accordance with sharia principles;
2. Mengarahkan, memantau, dan mengevaluasi efektivitas 2. Directing, monitoring, and evaluating the effectiveness of
penerapan Tata Kelola yang Baik, manajemen risiko, the implementation of Good Corporate Governance, risk
kepatuhan, dan audit internal; management, compliance, and internal audit;
3. Melakukan pengawasan terhadap tindak lanjut Direksi 3. Supervising the follow-up actions taken by the Board of
atas temuan audit dan rekomendasi dari satuan kerja audit Directors on audit findings and recommendations from
internal Perseroan, auditor eksternal, hasil pengawasan the Company’s internal audit unit, external auditors,
OJK, dan/atau hasil pengawasan otoritas dan lembaga OJK supervisory results, and/or other authorities and
lain, terkait penerapan prinsip syariah; institutions, in relation to the implementation of sharia
principles;
4. Menjamin pengambilan keputusan yang efektif, tepat, 4. Ensuring effective, accurate, and timely decision-making,
dan cepat serta dapat bertindak secara independen, and acting independently without any interest that may
tidak mempunyai kepentingan yang dapat mengganggu interfere with its ability to perform its duties objectively
kemampuannya untuk melaksanakan tugas secara mandiri and independently;
dan objektif;
5. Melakukan evaluasi pemenuhan prinsip syariah paling 5. Conducting evaluations of compliance with sharia
sedikit meliputi: principles, at a minimum covering:
a. Kegiatan pendanaan dan pembiayaan syariah; a. Sharia funding and financing activities;
b. Evaluasi prosedur operasional standar; b. Evaluation of standard operating procedures;
c. Praktik pemasaran pembiayaan syariah yang dilakukan c. Marketing practices of sharia financing conducted by
oleh Unit Usaha Syariah; dan the Sharia Business Unit; and
d. Penerapan akuntansi. d. Accounting implementation;
6. Berkoordinasi dengan Presiden Direktur yang 6. Coordinating with the President Director overseeing
membawahkan Kepatuhan dan Departemen Kepatuhan Compliance and the Company’s Compliance Department
Perseroan terkait pelaksanaan kepatuhan Perseroan regarding the implementation of the Company’s compliance
terhadap prinsip syariah. with sharia principles.
Komposisi dan Masa Jabatan Keanggotaan Composition and Term of Office of the
Dewan Pengawas Syariah Sharia Supervisory Board
Pada tahun 2025, Dewan Pengawas Syariah (DPS) Perseroan In 2025, the Company's Sharia Supervisory Board (SSB)
mengalami perubahan dengan kronologis sebagai berikut: underwent changes, chronologically as follows:
Periode 1 Januari 2025 – 2 Mei 2025
Period of January 1, 2025 –May 2, 2025
Nama Jabatan Masa Jabatan Dasar Pengangkatan
Name Position Term of Office Basis of Appointment
Jaenal Effendi Dewan Pengawas Syariah 2023 - 2025 Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No. 21
Sharia Supervisory Board tanggal 2 Juni 2017. Pengangkatan kembali terakhir berdasarkan
Akta Pernyataan Keputusan Rapat Umum Pemegang Saham No.
187 tanggal 16 Juni 2023. Telah dinyatakan lulus atas Penilaian
Kemampuan dan Kepatutan sesuai Surat Keputusan Anggota Dewan
Komisioner OJK No. KEP-16/NB.22/2017 tanggal 31 Mei 2017.
Deed of General Meeting of Shareholders Resolutions No. 21 dated
June 2, 2017. The last reappointment was based on Deed of General
Meeting of Shareholders Resolutions No. 187 dated June 16, 2023. Has
been declared to have passed the Fit and Proper Test in accordance
with the Decree of Members of OJK’s Board of Commissioners No.
KEP-16/NB.22/2017 dated May 31, 2017.
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Periode 2 Mei 2025 – 31 Desember 2025
Period of May 2, 2025 – December 31, 2025
Nama Jabatan Masa Jabatan Dasar Pengangkatan
Name Position Term of Office Basis of Appointment
AM Hasan Ali Dewan Pengawas Syariah 2025-2027 Akta Pernyataan Keputusan Rapat No. 158 tanggal 29 April 2025.
Sharia Supervisory Board Beliau telah mendapat persetujuan Otoritas Jasa Keuangan atas
Penilaian Kemampuan dan Kepatutan sesuai Surat Keputusan No.
KEP-75/PL.02/2025 tanggal 22 April 2025.
Deed of Meeting Resolutions No. 158 dated April 29, 2025. Has
obtained approval from the Financial Services Authority for the Fit and
Proper Test in accordance with the Decree No. KEP-75/PL.02/2025
dated April 22, 2025.
Rapat Dewan Pengawas Syariah Sharia Supervisory Board’s Meetings
Kebijakan Rapat Meeting Policy
DPS melaksanakan fungsi pemberian nasihat, saran, The DPS performs the function of providing advice,
dan pengawasan atas penerapan prinsip syariah secara recommendations, and supervision over the continuous
berkesinambungan. Pelaksanaan fungsi tersebut diwujudkan implementation of Sharia principles. The implementation of
melalui penyelenggaraan rapat yang dilaksanakan sekurang- this function is realized through meetings held at least 6 (six)
kurangnya 6 (enam) kali dalam satu tahun. Melalui forum times within one year. Through these meeting forums, the DPS
rapat tersebut, DPS melakukan penelaahan atas kebijakan dan conducts reviews of sharia financing policies and products, and
produk pembiayaan syariah, serta menyampaikan rekomendasi submits recommendations to the Board of Directors regarding
kepada Direksi terkait pelaksanaan kegiatan usaha berbasis the implementation of sharia-based business activities.
syariah.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Sepanjang tahun 2025, DPS telah menyelenggarakan Throughout 2025, the DPS held meetings with the Board of
pertemuan atau rapat bersama Direksi, manajemen Perseroan, Directors, the Company’s management, and the head of the
serta pimpinan Unit Usaha Syariah sebanyak 6 (enam) kali. Sharia Business Unit a total of 6 (six) times.
Agenda Rapat Meeting Agenda
Agenda rapat DPS selama 2025 difokuskan pada pembahasan The DPS meeting agendas during 2025 focused on discussions
dan evaluasi atas penerapan prinsip syariah dalam kegiatan and evaluations of the implementation of sharia principles
usaha Perseroan, termasuk penelaahan kebijakan, produk, in the Company’s business activities, including reviews of
serta kepatuhan terhadap ketentuan yang berlaku. policies, products, and compliance with applicable regulations.
Program Pengembangan Kompetensi Competency Development Program of the
Dewan Pengawas Syariah Sharia Supervisory Board
DPS wajib mengikuti program pengembangan kompetensi The DPS is required to participate in competency development
sekurang-kurangnya 1 (satu) kali dalam jangka waktu 1 (satu) programs at least once within a one-year period, as stipulated
tahun sebagaimana diatur dalam POJK No. 10/POJK.05/2019 in POJK No. 10/POJK.05/2019, as amended by POJK No. 46
yang telah diubah berdasarkan POJK No. 46 Tahun 2024 tentang of 2024 on the Development and Strengthening of Financing
Pengembangan dan Penguatan Perusahaan Pembiayaan, Companies, Infrastructure Financing Companies, and Venture
Perusahaan Pembiayaan Infrastruktur dan Perusahaan Modal Capital Companies. This provision is intended to ensure that
Ventura. Ketentuan tersebut dimaksudkan untuk memastikan the DPS consistently maintains up-to-date understanding of
bahwa DPS senantiasa memiliki pemahaman yang mutakhir Sharia principles, regulatory developments, and best practices
terhadap prinsip syariah, perkembangan regulasi, serta praktik in the financial services industry.
terbaik di industri jasa keuangan.
Sepanjang tahun 2025, DPS Perseroan telah mengikuti Throughout 2025, the Company’s DPS participated in several
sejumlah kegiatan pengembangan kompetensi sebagai berikut: competency development activities as follows:
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Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
AM Hasan Ali Dewan Pra Ijtima Sanawi Dewan Pengawas Syariah 24 – 25 Hotel Millennium DSN-MUI
Pengawas X Tahun 2025 Bidang PVML (Lembaga September Jakarta
Syariah Pembiayaan, Perusahaan Modal Ventura, 2025
Sharia Pergadaian, Lembaga Keuangan Mikro dan September
Supervisory Lembaga Jasa Keuangan Lainnya) 24-25, 2025
Board
Pre- 10th Ijtima’ Sanawi 2025 for the
Sharia Supervisory Board in the PVML
Sector (Financing Institutions, Venture
Capital Companies, Pawnshops,
Microfinance Institutions, and Other
Financial Services Institutions)
Dewan Ijtima’ Sanawi 26 – 27 Hotel Grand Mercure, DSN-MUI
Pengawas September Kemayoran Jakarta
Syariah 2025
Sharia September
Supervisory 26-27, 2025
Board
Program Orientasi bagi Dewan Pengawas Orientation Program for the Sharia
Syariah Tahun 2025 Supervisory Board in 2025
Perseroan memiliki kebijakan program orientasi bagi anggota The Company has an orientation program policy for DPS
DPS sebagai bagian dari upaya memastikan efektivitas members as part of efforts to ensure the effectiveness of
pelaksanaan tugas, pemahaman yang memadai terhadap duty implementation, adequate understanding of business
karakteristik usaha, kerangka tata kelola, serta kepatuhan characteristics, governance framework, as well as compliance
terhadap prinsip syariah dan ketentuan regulasi yang berlaku. with Sharia principles and applicable regulatory requirements.
Program orientasi tersebut dirancang untuk membekali The orientation program is designed to equip DPS members
anggota DPS dengan pemahaman yang komprehensif with a comprehensive understanding of the Company’s
mengenai strategi Perseroan, proses bisnis, profil risiko, serta strategy, business processes, risk profile, and sharia
mekanisme pengawasan syariah. supervisory mechanisms.
Pada tahun 2025, pelaksanaan program orientasi bagi DPS baru In 2025, the orientation program for newly appointed DPS
diselenggarakan melalui program pengembangan kompetensi. members was conducted through a competency development
program.
Komite-Komite di Bawah
Dewan Komisaris
Committees under the Board of Commissioners
Komite Audit Audit Committee
Komite Audit dibentuk untuk memperkuat efektivitas The Audit Committee is established to strengthen the
fungsi pengawasan Dewan Komisaris, khususnya dalam effectiveness of the Board of Commissioners’ supervisory
memastikan keandalan pelaporan keuangan, kecukupan function, particularly in ensuring the reliability of financial
sistem pengendalian internal, serta kepatuhan Perseroan reporting, the adequacy of the internal control system, and the
terhadap ketentuan peraturan perundang-undangan. Dalam Company’s compliance with applicable laws and regulations.
pelaksanaan perannya, Komite Audit berfungsi sebagai In carrying out its role, the Audit Committee functions as a
mekanisme penjaminan kualitas (quality assurance) atas quality assurance mechanism for governance implementation,
penerapan tata kelola, dengan fokus pada integritas informasi, with a focus on information integrity, transparency, and risk
transparansi, dan pengelolaan risiko. Komite Audit secara aktif management. The Audit Committee actively coordinates with
melakukan koordinasi dengan Direksi, fungsi Audit Internal, the Board of Directors, Internal Audit function, and external
serta auditor eksternal dalam menelaah hasil pemeriksaan, auditors in reviewing audit results, monitoring the follow-up
memantau tindak lanjut atas rekomendasi, serta memastikan of recommendations, and ensuring that potential risks are
potensi risiko dapat diidentifikasi dan dimitigasi secara tepat identified and mitigated appropriately and on a sustainable
dan berkelanjutan. basis.
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Peraturan Komite Audit Audit Committee Regulation
Dalam menjalankan tugas dan tanggung jawabnya, Komite In performing its duties and responsibilities, the Company’s
Audit Perseroan berpedoman dan patuh pada POJK No. 55/ Audit Committee refers to and complies with POJK No. 55/
POJK.04/2015 (“POJK 55/2015”) tentang Pembentukan POJK.04/2015 (“POJK 55/2015”) on the Establishment and
dan Pedoman Pelaksanaan Kerja Komite Audit. Selaras Work Guidelines of the Audit Committee. In line with these
dengan ketentuan tersebut, Perseroan telah menyusun provisions, the Company has prepared and established Audit
dan menetapkan Peraturan Komite Audit sebagai pedoman Committee Regulations as working guidelines governing the
kerja yang mengatur tugas, wewenang, tanggung jawab, duties, authorities, responsibilities, and working mechanisms
serta mekanisme kerja Komite Audit. Peraturan dimaksud of the Audit Committee. These regulations were stipulated
ditetapkan melalui Keputusan Sirkuler Dewan Komisaris No. through Circular Decision of the Board of Commissioners No.
180/DIR/HO/12/25 tanggal 09 Desember 2025 tentang 180/DIR/HO/12/25 dated December 9, 2025, regarding
Perubahan Audit Committee Regulation. Keberadaan peraturan the Amendment of the Audit Committee Regulation. These
ini diharapkan dapat memastikan pelaksanaan fungsi Komite regulations are expected to ensure that the Audit Committee’s
Audit berjalan secara konsisten, efektif, dan memberikan nilai functions are carried out consistently and effectively, while
tambah dalam mendukung penerapan GCG serta menjaga providing added value in supporting the implementation of GCG
kualitas pengawasan di lingkungan Perseroan. and maintaining the quality of supervision within the Company.
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Audit berperan sebagai trusted advisor bagi Dewan The Audit Committee serves as a trusted advisor to the Board
Komisaris dalam memastikan efektivitas, objektivitas, dan of Commissioners in ensuring the effectiveness, objectivity,
kualitas fungsi pengawasan Perseroan. Dalam menjalankan and quality of the Company’s supervisory function. In carrying
perannya, Komite Audit memberikan dukungan kepada Dewan out its role, the Audit Committee provides support to the
Komisaris dengan cakupan tugas dan tanggung jawab sebagai Board of Commissioners with the following scope of duties and
berikut: responsibilities:
1. Melakukan penelaahan atas informasi keuangan yang 1. Reviewing financial information to be disclosed by the
akan dikeluarkan Perseroan kepada publik dan/atau pihak Company to the public and/or authorities, including
otoritas antara lain laporan keuangan, proyeksi keuangan, financial statements, financial projections, and other
dan laporan lainnya terkait dengan informasi keuangan reports related to the Company’s financial information.
Perseroan.
2. Melakukan penelaahan atas ketaatan terhadap peraturan 2. Reviewing compliance with laws and regulations applicable
perundang-undangan yang berhubungan dengan to the Company.
Perseroan.
3. Memberikan pendapat independen dalam hal terjadi 3. Providing independent opinions in the event of differing
perbedaan pendapat antara manajemen dan akuntan atas views between management and the accountant regarding
jasa yang diberikannya. the services rendered.
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Providing recommendations to the Board of Commissioners
mengenai penunjukan akuntan yang didasarkan pada regarding the appointment of an accountant, based on
independensi, ruang lingkup penugasan, dan imbalan jasa. independence, scope of assignment, and remuneration.
5. Melakukan penelaahan atas pelaksanaan pemeriksaan 5. Reviewing the implementation of audits conducted by
oleh auditor internal dan mengawasi pelaksanaan tindak internal auditors and supervising the follow-up actions
lanjut oleh Direksi atas temuan auditor internal. taken by the Board of Directors on internal audit findings.
6. Melakukan penelaahan terhadap aktivitas pelaksanaan 6. Reviewing the implementation of risk management
manajemen risiko yang dilakukan oleh Direksi. activities carried out by the Board of Directors.
7. Menelaah pengaduan yang berkaitan dengan proses 7. Reviewing complaints related to the Company’s accounting
akuntansi dan pelaporan keuangan Perseroan. and financial reporting processes.
8. Menelaah dan memberikan saran kepada Dewan Komisaris 8. Reviewing and providing advice to the Board of
terkait dengan adanya potensi benturan kepentingan Commissioners regarding potential conflicts of interest
Perseroan. within the Company.
9. Menjaga kerahasiaan dokumen, data, dan informasi 9. Maintaining the confidentiality of the Company’s
Perseroan. documents, data, and information.
10. Wajib melaksanakan: 10. Mandatory duties include:
a. pemantauan dan evaluasi atas perencanaan dan a. monitoring and evaluating audit planning and
pelaksanaan audit; dan implementation; and
b. pemantauan atas tindak lanjut hasil audit, dalam b. monitoring the follow-up of audit results, in order to
rangka menilai kecukupan pengendalian internal, assess the adequacy of internal controls, including
termasuk kecukupan proses pelaporan keuangan, yang the adequacy of financial reporting processes, the
pelaksanaannya dilaksanakan paling sedikit terhadap: implementation of which shall at least cover:
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1. pelaksanaan tugas satuan kerja audit internal; 1. the implementation of duties by the internal audit
unit;
2. kesesuaian pelaksanaan audit oleh audit eksternal 2. the conformity of external audit implementation
dengan standar audit; with auditing standards;
3. kesesuaian laporan keuangan dengan standar 3. the conformity of financial statements with
akuntansi keuangan; dan financial accounting standards; and
4. pelaksanaan tindak lanjut oleh Direksi atas 4. the follow-up actions taken by the Board of
hasil temuan satuan kerja audit internal, auditor Directors on findings from the internal audit
eksternal, hasil pengawasan Otoritas Jasa unit, external auditors, supervision results of
Keuangan, dan/atau hasil pengawasan otoritas the Financial Services Authority, and/or other
dan lembaga lain, guna memberikan rekomendasi authorities and institutions, in order to provide
kepada Dewan Komisaris. recommendations to the Board of Commissioners.
Masa Jabatan dan Komposisi Komite Audit Term of Office and Composition of the Audit
Committee
Periode Jabatan Term of Office
Masa jabatan anggota Komite Audit ditetapkan tidak boleh The term of office of Audit Committee members is determined
melebihi masa jabatan Dewan Komisaris sebagaimana diatur not to exceed the term of office of the Board of Commissioners
dalam anggaran dasar Perseroan, yaitu selama 3 (tiga) tahun. as stipulated in the Company’s articles of association, which is
Setelah berakhirnya masa jabatan tersebut, anggota Komite 3 (three) years. Upon the expiry of such term, Audit Committee
Audit dapat dipilih kembali hanya untuk 1 (satu) kali masa members may be reappointed for only 1 (one) subsequent
jabatan berikutnya, sesuai dengan ketentuan peraturan term, in accordance with the prevailing laws and regulations.
perundang-undangan yang berlaku.
Jumlah, Komposisi, dan Susunan Komite Audit Number, Composition, and Structure of the Audit
Committee
Per 31 Desember 2025, Komite Audit Perseroan terdiri dari 3 As of December 31, 2025, the Company’s Audit Committee
(tiga) orang dengan komposisi 1 (satu) orang menjabat sebagai consists of 3 (three) members, comprising 1 (one) Chairperson
Ketua dan 2 (dua) orang anggota lainnya berasal dari pihak and 2 (two) other members from independent parties. Further
independen. Informasi lebih rinci mengenai susunan Komite detailed information regarding the composition of the Audit
Audit adalah sebagai berikut: Committee is as follows:
Posisi di
Periode Masa
Komite Jabatan Lain di Perseroan
Nama Dasar Pengangkatan Jabatan
Position Other Positions in the
Name Basis of Appointment Service Period
in the Company
Committee
Choi Jung Sik Ketua Komite Surat Keputusan Dewan Komisaris Perseroan • Komisaris Independen 2023-2026
Chairman of No.005/COM/HO/05/23 tanggal 22 Mei 2023 • Ketua Komite Nominasi dan
the Committee sebagaimana diubah dengan Surat Keputusan Remunerasi
Direksi Perseroan No. 162/DIR/HO/11/25 • Independent Commissioner
tanggal 24 November 2025 • Chairman of the Nomination
Decision Letter of the Company’s Board of and Remuneration Committee
Commissioners No. 005/COM/HO/05/23 dated
May 22, 2023, as amended by the Decision Letter
of the Company’s Board of Directors No. 162/DIR/
HO/11/25 dated November 24, 2025.
Yoon Young Anggota Surat Keputusan Dewan Komisaris Perseroan - 2023-2026
Jun Komite No.005/COM/HO/05/23 tanggal 22 Mei 2023
Member of the sebagaimana diubah dengan Surat Keputusan
Committee Direksi Perseroan No. 162/DIR/HO/11/25
tanggal 24 November 2025
Decision Letter of the Company’s Board of
Commissioners No. 005/COM/HO/05/23 dated
May 22, 2023, as amended by the Decision Letter
of the Company’s Board of Directors No. 162/DIR/
HO/11/25 dated November 24, 2025.
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Posisi di
Periode Masa
Komite Jabatan Lain di Perseroan
Nama Dasar Pengangkatan Jabatan
Position Other Positions in the
Name Basis of Appointment Service Period
in the Company
Committee
Yustina Anggota Surat Keputusan Dewan Komisaris Perseroan - 2023-2026
Peniyanti Komite No.005/COM/HO/05/23 tanggal 22 Mei 2023
Member of the sebagaimana diubah dengan Surat Keputusan
Committee Direksi Perseroan No. 162/DIR/HO/11/25
tanggal 24 November 2025
Decision Letter of the Company’s Board of
Commissioners No. 005/COM/HO/05/23 dated
May 22, 2023, as amended by the Decision Letter
of the Company’s Board of Directors No. 162/DIR/
HO/11/25 dated November 24, 2025.
Profil Keanggotaan Komite Audit Profile of the Audit Committee Membership
Profil Ketua Komite Audit
Profile of the Audit Committee Chairman
Nama
Choi Jung Sik
Name
Kewarganegaraan Indonesia
Nationality Indonesian
Domisili Jakarta
Domicile
Usia 68 tahun
Age 68 years old
Bidang Keahlian Akuntansi dan Bisnis
Expertise Accounting and Business
Sertifikasi Profesi Sertifikasi Dasar Komisaris tanggal 25 Juni 2020 (LSPPI)
Professional Certification Basic Commissioner Certification dated June 25, 2020 (LSPPI)
Profil lengkap Choi Jung Sik selaku Ketua Komite Audit yang The complete profile of Choi Jung Sik, as the Chairman of
juga menjabat sebagai Komisaris Independen Perseroan dapat the Audit Committee who also serves as the Company’s
dilihat pada Bab Profil Perusahaan. Independent Commissioner, can be found in the Company
Profile Chapter.
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Profil Anggota Komite Audit
Profile of the Audit Committee Members
Yoon Young Jun
Anggota Komite Audit
Member of the Audit Committee
Usia | Age Riwayat Pendidikan
50 Tahun | Years old • Gelar Master bidang Hukum Perpajakan Indonesia dari Universitas Indonesia (2014);
• Gelar Ph.D dari Universitas Pelita Harapan (sedang berjalan).
Kewarganegaraan | Nationality
Korea Selatan
Bidang Keahlian
South Korean
Hukum perpajakan
Sertifikasi Profesi
Certified Tax Advisor Indonesia and Certified Accounting Manager Korea
Riwayat Pekerjaan
Beliau memiliki lebih dari 21 tahun pengalaman di bidang pemeriksaan dan konsultasi perpajakan
di Korea dan Indonesia, pernah menjabat sebagai Auditor Pajak Pemerintah Korea (1999–2018)
serta sebagai Direktur Deloitte Indonesia (2018–2019).
Rangkap Jabatan
Direktur Legal dan FAT di PT PAR Kland World Indonesia (sejak 2019)
Hubungan Afiliasi
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi dan Pemegang Saham
Pengendali.
Educational Background
• Master’s Degree in Indonesian Tax Law from Universitas Indonesia (2014);
• Ph.D. from Universitas Pelita Harapan (ongoing).
Area of Expertise
Tax Law
Professional Certifications
Certified Tax Advisor Indonesia and Certified Accounting Manager Korea
Professional Experience
He has more than 21 years of experience in tax audit and consulting in Korea and Indonesia. He
previously served as a Government Tax Auditor in Korea (1999–2018) and as a Director at Deloitte
Indonesia (2018–2019).
Concurrent Positions
Director of Legal and FAT at PT PAR Kland World Indonesia (since 2019)
Affiliation
Has no affiliation with members of the Board of Commissioners, Board of Directors, or the Controlling
Shareholder.
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Yustina Peniyanti
Anggota Komite Audit
Member of the Audit Committee
Usia | Age Riwayat Pendidikan
60 Tahun | Years old • Sarjana Ekonomi bidang Akuntansi dari Universitas Tarumanegara (1990);
• Pendidikan Pasca Sarjana Tax Policy dan Tax Administrasi dari Universitas Indonesia (1999);
Kewarganegaraan | Nationality
• Sarjana Hukum dari Universitas Indonesia (2007);
Indonesia
• Pendidikan Profesi Akuntansi dari Fakultas Ekonomi Universitas Indonesia (2008).
Indonesian
Bidang Keahlian
Akuntansi, Pajak, Hukum
Sertifikasi Profesi
-
Riwayat Pekerjaan
• Junior Auditor KAP Trisno Utomo dan Rekan (1989);
• Junior Auditor KAP Darmawan and Co (1989-1991);
• Accounting Supervisor PT Alltrak’s 1978 (1991-1992);
• Cost Accountant PT Adi Multi Sarana (1993-1994);
• Tax Accountant dan Tax Librarian Hadiputranto, Hadinoto and Partners Law Firm (1994-2001);
• Tax Accountant dan Litigation Manager PT Andalan Dunia Bisnis (2001-2004);
• Associate Tax Partner KAP J. Tanzil dan Rekan (2004-2005).
Rangkap Jabatan
Dosen Fakultas Ekonomi dan Bisnis – Ilmu Akuntansi bidang Perpajakan, Akuntansi Pajak dan
Perpajakan Internasional dan Independent Tax Consultant di Universitas Tarumanagara (sejak
2002).
Hubungan Afiliasi
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi dan Pemegang Saham
Pengendali.
Educational Background
• Bachelor’s Degree in Economics, majoring in Accounting, from Universitas Tarumanegara (1990);
• Postgraduate education in Tax Policy and Tax Administration from Universitas Indonesia (1999);
• Bachelor’s Degree in Law from Universitas Indonesia (2007);
• Accounting Professional Education Program from the Faculty of Economics, Universitas Indonesia
(2008).
Area of Expertise
Accounting, Taxation, Law
Professional Certifications
-
Professional Experience
• Junior Auditor at KAP Trisno Utomo and Rekan (1989);
• Junior Auditor at KAP Darmawan and Co (1989–1991);
• Accounting Supervisor at PT Alltrak’s 1978 (1991–1992);
• Cost Accountant at PT Adi Multi Sarana (1993–1994);
• Tax Accountant and Tax Librarian at Hadiputranto, Hadinoto and Partners Law Firm (1994–2001);
• Tax Accountant and Litigation Manager at PT Andalan Dunia Bisnis (2001–2004);
• Associate Tax Partner at KAP J. Tanzil dan Rekan (2004–2005).
Concurrent Positions
Lecturer at the Faculty of Economics and Business – Accounting (Taxation, Tax Accounting, and
International Taxation) and Independent Tax Consultant at Universitas Tarumanagara (since 2002).
Affiliation
Has no affiliation with members of the Board of Commissioners, Board of Directors, or the Controlling
Shareholder.
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Independensi Komite Audit Audit Committee’s Independence
Setiap anggota Komite Audit berkomitmen untuk menjalankan Each member of the Audit Committee is committed to
perannya secara objektif dan bebas dari pengaruh carrying out his/her role objectively and free from influence
serta intervensi pihak lain yang berpotensi mengganggu or intervention by any party that may compromise the
independensi dan penilaian Komite Audit, sehingga mampu independence and judgment of the Audit Committee, thereby
melakukan penelaahan dan pengawasan secara kritis serta enabling the member to conduct critical reviews and oversight,
memastikan temuan, masukan, dan rekomendasi disampaikan and ensuring that findings, inputs, and recommendations are
secara profesional, jujur, dan berorientasi pada kepentingan delivered professionally, honestly, and in the best interest of
Perseroan. the Company.
Independensi tercermin dari kriteria sebagai Komite Audit Independence is reflected in the criteria for the Company’s
Perseroan, antara lain: Audit Committee, including the following:
1. Memiliki integritas yang tinggi, kemampuan, pengetahuan, 1. Possessing high integrity, capability, knowledge, and
pengalaman sesuai dengan bidang pekerjaannya, serta experience relevant to their field of work, and being able to
mampu berkomunikasi dengan baik; communicate effectively;
2. Memahami laporan keuangan, bisnis Perseroan khususnya 2. Understanding financial statements, the Company’s
terkait layanan jasa atau kegiatan usaha Perseroan, business, particularly its services or business activities,
proses audit, manajemen risiko, dan peraturan perundang- audit processes, risk management, capital market
undangan di bidang pasar modal serta peraturan regulations, and other relevant laws and regulations;
perundang-undangan terkait lainnya;
3. Mematuhi Kode Etik Komite Audit yang ditetapkan oleh 3. Complying with the Audit Committee Code of Conducts
Perseroan; established by the Company;
4. Bersedia meningkatkan kompetensi secara terus menerus 4. Being willing to continuously improve competence through
melalui kegiatan pendidikan dan pelatihan; education and training programs;
5. Memiliki paling sedikit 1(satu) anggota yang berlatar 5. Having at least 1 (one) member with an educational
belakang pendidikan dan keahlian di bidang akuntansi dan background and expertise in accounting and finance;
keuangan;
6. Bukan merupakan orang dalam Kantor Akuntan Publik, 6. Not being a person from a Public Accounting Firm, Law
Kantor Konsultan Hukum, Kantor Jasa Penilai Publik, atau Firm, Public Appraisal Firm, or any other party providing
pihak lain yang memberi jasa asurans, jasa non-asurans, assurance services, non-assurance services, appraisal
jasa penilai dan/atau jasa konsultasi lain kepada Perseroan services, and/or other consulting services to the Company
dalam waktu 6 (enam) bulan terakhir; within the last 6 (six) months;
7. Bukan merupakan orang yang bekerja atau mempunyai 7. Not being a person who has worked for or having the
wewenang dan tanggung jawab untuk merencanakan, authority and responsibility to plan, lead, control, or
memimpin, mengendalikan, atau mengawasi kegiatan supervise the Company’s activities within the last 6 (six)
Perseroan dalam waktu 6 bulan terakhir, kecuali Komisaris months, except for an Independent Commissioner;
Independen;
8. Tidak mempunyai saham langsung maupun tidak langsung 8. Not owning shares in the Company, either directly or
pada Perseroan; indirectly;
9. Dalam hal anggota Komite Audit memperoleh saham 9. In the event that an Audit Committee member acquires
Perseroan baik langsung maupun tidak langsung akibat shares of the Company, either directly or indirectly, as a
suatu peristiwa hukum, maka saham tersebut wajib result of a legal event, then such shares shall be transferred
dialihkan kepada pihak lain dalam jangka waktu paling to another party within a maximum period of 6 (six) months
lama 6 bulan setelah diperolehnya saham tersebut; after acquisition;
10. Tidak mempunyai hubungan afiliasi dengan anggota Dewan 10. Not having any affiliation with members of the Board of
Komisaris, anggota Direksi, atau pemegang saham utama Commissioners, the Board of Directors, or the Company’s
Perseroan; major shareholders;
11. Tidak mempunyai hubungan usaha baik langsung maupun 11. Not having any business relationship, either directly or
tidak langsung yang berkaitan dengan kegiatan usaha indirectly, related to the Company’s business activities.
Perseroan.
Rapat Komite Audit Audit Committee’s Meetings
Kebijakan Policy
Sesuai dengan ketentuan POJK 55/2015, Komite Audit wajib In accordance with the provisions of POJK 55/2015, the
menyelenggarakan rapat secara berkala paling sedikit 1 (satu) Audit Committee is required to hold meetings on a regular
kali dalam 3 (tiga) bulan. Rapat Komite Audit menjadi forum basis at least 1 (one) time every 3 (three) months. Audit
utama dalam melaksanakan fungsi pengawasan, koordinasi, Committee meetings serve as the main forum for carrying out
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dan evaluasi atas pelaksanaan pengendalian internal, pelaporan supervisory, coordination, and evaluation functions over the
keuangan, manajemen risiko, serta kepatuhan Perseroan implementation of internal control, financial reporting, risk
terhadap peraturan perundang-undangan yang berlaku. management, and the Company’s compliance with applicable
laws and regulations.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Selama 2025, Komite Audit telah mengadakan 4 (empat) kali During 2025, the Audit Committee held 4 (four) meetings with
rapat dengan rincian sebagai berikut: the following details:
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Choi Jung Sik Ketua 4 3 75
Chairman
Yoon Young Jun Anggota 4 4 100
Member
Yustina Peniyanti Anggota 4 4 100
Member
Agenda Rapat Meeting Agenda
Rapat Komite Audit sepanjang tahun 2025 membahas agenda The Audit Committee meetings in 2025 discussed the following
berikut: agendas:
Peserta
Tanggal Participants
No. Agenda
Date
CJS YYJ YP
1 21 Januari 2025 • Kegiatan inspeksi audit sampai dengan Desember 2024
January 21, 2025 Audit inspection activities until December 2024
• Hasil dari penugasan audit pada tahun 2024
Result of 2024 audit assignments
• Rencana penugasan audit 2025
2025 audit assignment plan
• Rincian rencana kerja untuk penugasan audit 2025
Work plan detail for 2025 audit assignment plan
2 18 Maret 2025 • Ringkasan audit laporan keuangan 2024 selama November 2024 – Februari -
March 18, 2025 2025
Summary of 2024 Financial Statement Audit during November 2024 – February
2025
• Hasil audit laporan keuangan 2024
Result of 2024 financial statement audit
• Diskusi antara KAP Mirawati Sensi Idris dengan Komite Audit dan peserta
rapat lainnya
Discussion between KAP Mirawati Sensi Idris with the Audit Committee and
other meeting participants
3 16 Mei 2025 • Evaluasi jasa audit tahun 2024
May 16, 2025 Evaluation of audit service 2024
• Rekomendasi penunjukan Akuntan Publik (AP) dan/atau Kantor Akuntan
Publik (KAP) Tahun 2025
Recommendations in appointment of Public Accountant (AP) and/or Public
Accountant Firm (KAP) year 2025
4 25 November 2025 • Kegiatan audit sampai dengan Oktober 2025
November 25, 2025 Audit activities until October 2025
• Pemenuhan rencana audit 2025
2025 audit plan fulfillment
• Hasil terkini dari audit pada tahun 2025
Updated result of 2025 audit
• Rincian rencana kerja untuk sisa tahun 2025
Work plan detail for the remaining of 2025
Catatan: | Notes:
CJS: Choi Jung Sik
YYJ: Yoon Young Jun
YP: Yustina Peniyanti
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Program Pengembangan Kompetensi Komite Audit Competency Development Program of the Audit
Committee
Sepanjang tahun 2025, anggota Komite Audit telah mengikuti Throughout 2025, members of the Audit Committee had
program pelatihan dan pengembangan kompetensi sebagai participated in the following training and competency
berikut: development programs:
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Choi Jung Sik Ketua Will Trade War Create Financial Turmoil 6 Mei 2025 Hotel Pullman Jakarta APPI
Chairman May 6, 2025
Yoon Young Anggota - - - -
Jun Member
Yustina Anggota - - - -
Peniyanti Member
Laporan Pelaksanaan Kegiatan Komite Audit Tahun Report on the Implementation of Audit Committee’s
2025 Activities in 2025
Sepanjang tahun 2025, Komite Audit telah menjalankan Throughout 2025, the Audit Committee had carried out its role
perannya secara aktif dan konsisten dalam mendukung actively and consistently in supporting the effectiveness of the
efektivitas fungsi pengawasan Dewan Komisaris, khususnya Board of Commissioners’ supervisory function, particularly in
dalam memastikan kualitas pelaporan keuangan, kecukupan ensuring the quality of financial reporting, the adequacy of
pengendalian internal, efektivitas manajemen risiko, serta internal controls, the effectiveness of risk management, and
kepatuhan Perseroan terhadap ketentuan yang berlaku. the Company’s compliance with applicable regulations. The
Pelaksanaan peran tersebut diwujudkan melalui serangkaian implementation of this role had been realized through a series
kegiatan pengawasan, evaluasi, dan koordinasi dengan of supervisory, evaluation, and coordination activities with
manajemen, auditor internal, serta auditor eksternal. management, internal auditors, and external auditors.
Sehubungan dengan hal tersebut, berikut disajikan ringkasan In this regard, the following is a summary of the Audit
aktivitas Komite Audit selama tahun 2025: Committee’s activities during 2025:
1. Pada tahun 2025, Komite Audit tidak menemukan 1. In 2025, the Audit Committee did not identify any
penyimpangan atau pelanggaran yang dilakukan oleh irregularities or violations committed by the Company
Perseroan terhadap ketentuan dan peraturan perundang- against applicable and relevant laws and regulations to the
undangan yang berlaku dan relevan terkait Komite Audit. Audit Committee.
2. Komite Audit mengevaluasi rencana audit untuk tahun 2. The Audit Committee evaluated the audit plan for 2025
2025 dan laporan Audit Internal. Komite Audit juga and the Internal Audit reports. The Audit Committee
mengevaluasi temuan-temuan Audit Internal selama also reviewed the Internal Audit findings throughout
tahun 2025 dan menyimpulkan bahwa Audit Internal 2025 and concluded that the Internal Audit function had
telah melaksanakan tanggung jawabnya secara efektif. carried out its responsibilities effectively. In performing
Dalam rangka menjalankan tugas dan fungsinya, Komite its duties and functions, the Audit Committee also
Audit juga melakukan evaluasi terhadap penggunaan jasa evaluated the engagement of the Public Accountant and/
Akuntan Publik dan/atau Kantor Akuntan Publik atas audit or Public Accounting Firm in auditing the Company’s
laporan keuangan Perseroan tahun buku 2024, selain financial statements for the 2024 fiscal year, in addition
memberikan rekomendasi penunjukan Akuntan Publik to providing recommendations for the appointment of a
dan/atau Kantor Akuntan Publik yang akan melakukan Public Accountant and/or Public Accounting Firm to audit
audit terhadap laporan keuangan Perseroan yang berakhir the Company’s financial statements for the year ending
pada 31 Desember 2025. Dalam hal ini Komite Audit December 31, 2025. In this regard, the Audit Committee
merekomendasikan penunjukan Akuntan Publik dan/ recommended the appointment of Tanubrata Sutanto
atau Kantor Akuntan Publik Tanubrata Sutanto Fahmi Fahmi Bambang & Partners Public Accounting Firm (KAP
bambang & Rekan (KAP BDO Indonesia) untuk melakukan BDO Indonesia) to audit the Company’s 2025 financial
audit atas laporan keuangan Perseroan tahun 2025, di statements, which appointment was approved and ratified
mana penunjukan tersebut disetujui dan disahkan dalam at the Company’s Annual General Meeting of Shareholders
Rapat Umum Pemegang Saham Tahunan Perseroan yang held on June 5, 2025.
dilaksanakan pada tanggal 05 Juni 2025.
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Komite Nominasi dan Remunerasi Nomination and Remuneration Committee
Komite Nominasi dan Remunerasi Perseroan dibentuk untuk The Company’s Nomination and Remuneration Committee
memastikan bahwa proses penetapan dan evaluasi sumber is established to ensure that the process of determining and
daya kepemimpinan Perseroan, khususnya Dewan Komisaris evaluating the Company’s leadership resources, particularly
dan Direksi dilakukan secara objektif dan berbasis kinerja. the Board of Commissioners and the Board of Directors,
Komite ini berperan strategis dalam membantu Dewan is conducted objectively and based on performance. This
Komisaris menjaga kualitas organ sekaligus memastikan Committee plays a strategic role in assisting the Board of
kebijakan remunerasi selaras dengan kinerja, tanggung jawab, Commissioners in maintaining the quality of the Company’s
dan keberlanjutan usaha Perseroan. organs while ensuring that remuneration policies are aligned
with performance, responsibilities, and the Company’s
business sustainability.
Peraturan Komite Nominasi dan Remunerasi Nomination and Remuneration Committee
Regulation
Komite Nominasi dan Remunerasi Perseroan menjalankan The Company’s Nomination and Remuneration Committee
tugas dan tanggung jawabnya dengan mengacu pada ketentuan carries out its duties and responsibilities by referring to
POJK 34/2014 dan POJK 48/2024. Sebagai implementasi the provisions of POJK 34/2014 and POJK 48/2024. As
dari regulasi tersebut, Perseroan telah menetapkan Peraturan an implementation of these regulations, the Company has
Komite Nominasi dan Remunerasi melalui Keputusan Sirkuler established the Nomination and Remuneration Committee
Dewan Komisaris No. 007/COM/HO/09/21 tanggal 22 Regulation through the Circular Decision of the Board of
September 2021 tentang Pengesahan Nomination and Commissioners No. 007/COM/HO/09/21 dated September
Remuneration Committee Regulation sebagai pedoman kerja 22, 2021, on the Ratification of the Nomination and
komite. Remuneration Committee Regulation as the Committee’s
working guideline.
Seiring dengan perkembangan regulasi serta kebutuhan In line with regulatory developments and the need to strengthen
penguatan tata kelola perusahaan, Peraturan Komite Nominasi corporate governance, the Nomination and Remuneration
dan Remunerasi tersebut telah diperbarui melalui Keputusan Committee Regulation has been updated through Circular
Sirkuler No. 179/DIR/HO/12/25 tanggal 09 Desember 2025 Decision No. 179/DIR/HO/12/25 dated December 9, 2025,
tentang Perubahan Nomination and Remuneration Committee on the Amendment to the Nomination and Remuneration
Regulation. Peraturan dimaksud secara komprehensif Committee Regulation. The said regulation comprehensively
mengatur tugas, tanggung jawab, dan wewenang Komite governs the duties, responsibilities, and authorities of the
Nominasi dan Remunerasi, termasuk kebijakan dan proses Nomination and Remuneration Committee, including policies
nominasi, evaluasi kinerja, serta penetapan struktur dan and processes for nomination, performance evaluation, as
besaran remunerasi bagi anggota Direksi, Dewan Komisaris well as the determination of remuneration structure and
dan Dewan Pengawas Syariah, guna memastikan penerapan amount for members of the Board of Directors, the Board of
prinsip transparansi, objektivitas, kewajaran, dan akuntabilitas Commissioners, and the Sharia Supervisory Board, in order to
dalam pengelolaan Perseroan. ensure the implementation of the principles of transparency,
objectivity, fairness, and accountability in the management of
the Company.
Tugas dan Tanggung Jawab Duties and Responsibilities
Fungsi Nominasi: Nomination Function:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Providing recommendations to the Board of Commissioners
mengenai: regarding:
a. Komposisi jabatan anggota Direksi, anggota Dewan a. The composition of positions of members of the Board
Komisaris, Dewan Pengawas Syariah serta anggota of Directors, members of the Board of Commissioners,
komite dibawah Dewan Komisaris; the Sharia Supervisory Board, and members of
committees under the Board of Commissioners;
b. Sistem serta prosedur pemilihan dan/atau penggantian b. The system and procedures for the selection and/or
anggota Direksi, anggota Dewan Komisaris, Dewan replacement of members of the Board of Directors,
Pengawas Syariah dan anggota komite di bawah members of the Board of Commissioners, the Sharia
Dewan Komisaris; Supervisory Board, and members of committees under
the Board of Commissioners;
c. Usulan calon anggota Direksi, calon anggota Dewan c. Proposed candidates for members of the Board
Komisaris, dan calon Dewan Pengawas Syariah untuk of Directors, Board of Commissioners, and Sharia
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disampaikan kepada Rapat Umum Pemegang Saham Supervisory Board to be submitted to the General
(RUPS); Meeting of Shareholders (GMS);
d. Kebijakan dan kriteria yang dibutuhkan dalam proses d. Policies and criteria required in the nomination process;
nominasi;
e. Kebijakan evaluasi kinerja bagi anggota Direksi, e. Performance evaluation policies for members of the
anggota Dewan Komisaris, dan Dewan Pengawas Board of Directors, Board of Commissioners, and
Syariah; Sharia Supervisory Board;
f. Pihak independen yang akan menjadi anggota komite- f. Independent parties to be appointed as members of
komite di bawah Dewan Komisaris; committees under the Board of Commissioners;
g. Program pengembangan kemampuan anggota Direksi, g. Competency development programs for members
Dewan Komisaris, Dewan Pengawas Syariah dan of the Board of Directors, Board of Commissioners,
anggota komite di bawah Dewan Komisaris. Sharia Supervisory Board, and members of committees
under the Board of Commissioners.
2. Membantu Dewan Komisaris dalam: 2. Assisting the Board of Commissioners in:
a. Melakukan penilaian kinerja anggota Direksi, Dewan a. Conducting performance assessments of members of
Komisaris, Dewan Pengawas Syariah dan anggota the Board of Directors, Board of Commissioners, Sharia
komite di bawah Dewan Komisaris berdasarkan tolok Supervisory Board, and members of committees under
ukur yang telah disusun sebagai bahan evaluasi; the Board of Commissioners based on established
benchmarks as evaluation material;
b. Mengidentifikasi calon anggota Direksi, calon anggota b. Identifying candidates for members of the Board of
Dewan Komisaris, calon Dewan Pengawas Syariah, dan Directors, Board of Commissioners, Sharia Supervisory
calon anggota komite dibawah Dewan Komisaris. Board, and members of committees under the Board of
Commissioners.
Fungsi Remunerasi: Remuneration Function:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Providing recommendations to the Board of Commissioners
mengenai: regarding:
a. Struktur remunerasi; a. Remuneration structure;
b. Kebijakan remunerasi; b. Remuneration policy;
c. Besaran remunerasi; c. Remuneration amount;
2. Membantu Dewan Komisaris melakukan penilaian kinerja 2. Assisting the Board of Commissioners in assessing
dengan kesesuaian remunerasi yang diterima masing- performance in relation to the remuneration received
masing anggota Direksi, Dewan Komisaris, Dewan by each member of the Board of Directors, Board of
Pengawas Syariah dan anggota komite di bawah Dewan Commissioners, Sharia Supervisory Board, and members
Komisaris; of committees under the Board of Commissioners;
3. Menjaga kerahasiaan seluruh dokumen dan informasi 3. Maintaining the confidentiality of all Company documents
Perseroan; and information;
4. Melaksanakan tugas-tugas lain yang diperintahkan oleh 4. Performing other duties as assigned by the Board of
Dewan Komisaris. Commissioners.
Masa Jabatan dan Komposisi Komite Nominasi dan Term of Office and Composition of the Nomination
Remunerasi and Remuneration Committee
Periode Jabatan Term of Office
Masa jabatan anggota Komite Nominasi dan Remunerasi The term of office of the Nomination and Remuneration
ditetapkan tidak melebihi masa jabatan Dewan Komisaris, Committee members is determined not to exceed the term
sebagaimana diatur dalam anggaran dasar Perseroan, yaitu of office of the Board of Commissioners, as stipulated in the
selama 3 (tiga) tahun. Setelah masa jabatan berakhir, anggota Company’s articles of association, which is 3 (three) years.
Komite Nominasi dan Remunerasi dapat diangkat kembali Upon the expiry of such term, members of the Nomination and
hanya untuk 1 (satu) kali masa jabatan berikutnya, sesuai Remuneration Committee may be reappointed for only 1 (one)
dengan ketentuan peraturan perundang-undangan yang subsequent term, in accordance with the prevailing laws and
berlaku. regulations.
Jumlah, Komposisi, dan Susunan Komite Nominasi Number, Composition, and Structure of the
dan Remunerasi Nomination and Remuneration Committee
Per 31 Desember 2025, Komite Nominasi dan Remunerasi As of December 31, 2025, the Company’s Nomination and
Perseroan terdiri dari 3 (tiga) orang, dengan susunan 1 (satu) Remuneration Committee consists of 3 (three) members,
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orang sebagai Ketua dan 2 (dua) orang anggota independen. comprising 1 (one) Chairman and 2 (two) independent members.
Informasi lebih rinci mengenai susunan Komite Nominasi dan Further detailed information regarding the composition of the
Remunerasi adalah sebagai berikut: Nomination and Remuneration Committee is as follows:
Posisi di Komite Jabatan Lain di Perseroan Periode Masa
Nama Dasar Pengangkatan
Position in the Other Position in the Jabatan
Name Basis of Appointment
Committee Company Service Period
Choi Jung Sik Ketua Komite Surat Keputusan Dewan Komisaris Perseroan • Komisaris Independen 2023-2026
Chairman of the No.003/COM/HO/05/23 tanggal 22 Mei 2023 • Ketua Komite Audit
Committee sebagaimana diubah dengan Surat Keputusan • Independent Commissioner
Direksi Perseroan No.163/DIR/HO/11/25 • Chairman of the Audit
tanggal 24 November 2025 Committee
Decision Letter of the Company’s Board of
Commissioners No. 003/COM/HO/05/23 dated
May 22, 2023, as amended by the Decision Letter
of the Company’s Board of Directors No. 163/
DIR/HO/11/25 dated November 24, 2025.
Kwon Anggota Komite Surat Keputusan Dewan Komisaris Perseroan Presiden Komisaris 2023-2026
Younghoon Member of the No.003/COM/HO/05/23 tanggal 22 Mei 2023 President Commissioner
Committee sebagaimana diubah dengan Surat Keputusan
Direksi Perseroan No.163/DIR/HO/11/25
tanggal 24 November 2025
Decision Letter of the Company’s Board of
Commissioners No. 003/COM/HO/05/23 dated
May 22, 2023, as amended by the Decision Letter
of the Company’s Board of Directors No. 163/
DIR/HO/11/25 dated November 24, 2025.
Yusri Anggota Komite Surat Keputusan Dewan Komisaris Kepala Sumber Daya Manusia 2023- November
Hartadi*) Member of the No. 003/COM/HO/05/23 tanggal 22 Mei dan Administrasi Umum 2025
Committee 2023 Head of Human Resources and
Decision Letter of the Board of Commissioners General Affairs
No. 003/COM/HO/05/23 dated May 22, 2023.
Dwi Anggota Komite Surat Keputusan Direksi Perseroan No.163/ Corporate Secretary, Compliance November 2025
Indriyanie**) Member of the DIR/HO/11/25 tanggal 24 November 2025 & HR General Manager - 2026
Committee Decision Letter of the Company’s Board of
Directors No. 163/DIR/HO/11/25 dated
November 24, 2025.
*) Berhenti menjabat efektif sejak tanggal 24 November 2025 | No longer served effectively since November 24, 2025
**) Mulai menjabat efektif sejak tanggal 24 November 2025 | Serving effectively since November 24, 2025
Profil Keanggotaan Komite Nominasi dan Profile of the Nomination and Remuneration
Remunerasi Committee Membership
Profil Ketua Komite Nominasi dan Remunerasi
Profile of the Nomination and Remuneration Committee Chairman
Nama
Choi Jung Sik
Name
Kewarganegaraan Indonesia
Nationality Indonesian
Domisili Jakarta
Domicile
Usia 68 tahun
Age 68 years old
Bidang Keahlian Akuntansi dan Bisnis
Expertise Accounting and Business
Sertifikasi Profesi Sertifikasi Dasar Komisaris tanggal 25 Juni 2020 (LSPPI)
Professional Certification Basic Commissioner Certification dated June 25, 2020 (LSPPI)
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Profil lengkap Choi Jung Sik selaku Ketua Komite Nominasi dan The complete profile of Choi Jung Sik, as the Chairman of the
Remunerasi yang juga menjabat sebagai Komisaris Independen Nomination and Remuneration Committee who also serves as
Perseroan dapat dilihat pada Bab Profil Perusahaan. the Company’s Independent Commissioner, can be found in
the Company Profile Chapter.
Profil Anggota Komite Nominasi dan Remunerasi
Profile of the Nomination and Remuneration Committee Member
Nama
Kwon Younghoon
Name
Kewarganegaraan Korea Selatan
Nationality South Korean
Domisili Seoul
Domicile
Usia 53 tahun
Age 53 years old
Bidang Keahlian Bisnis dan Banking
Expertise Business and Banking
Sertifikasi Profesi Sertifikasi Dasar Komisaris tanggal 26 Agustus 2022 (LSPPI)
Professional Certification Basic Commissioner Certification dated August 26, 2022 (LSPPI)
Profil lengkap Kwon Younghoon selaku anggota Komite The complete profile of Kwon Younghoon as a member of the
Nominasi dan Remunerasi yang juga menjabat sebagai Nomination and Remuneration Committee, who also serves as
Presiden Komisaris Perseroan dapat dilihat pada Bab Profil the Company's President Commissioner, can be seen in the
Perusahaan. Company Profile Chapter.
Nama
Dwi Indriyanie
Name
Kewarganegaraan Indonesia
Nationality Indonesian
Usia 44 tahun
Age 44 years old
Bidang Keahlian Hukum dan Manajemen Sumber Daya Manusia.
Expertise Law and Human Resource Management
Sertifikasi Profesi • Sertifikasi Dasar Pembiayaan – Managerial
Professional Certification • Sertifikasi Profesi Sumber Daya Manusia
• Basic Financing Certification – Managerial
• Human Resources Professional Certification
Profil lengkap Dwi Indriyanie selaku anggota Komite Nominasi The complete profile of Dwi Indriyanie, a member of the
dan Remunerasi yang juga menjabat sebagai Sekretaris Nomination and Remuneration Committee who also serves as
Perusahaan dapat dilihat pada bagian profil Sekretaris Corporate Secretary, can be seen in the Corporate Secretary
Perusahaan profile section.
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Independensi Komite Nominasi dan Remunerasi Independence of the Nomination and Remuneration
Committee
Komite Nominasi dan Remunerasi berperan secara independen The Nomination and Remuneration Committee acts
untuk memastikan proses nominasi dan penetapan remunerasi independently to ensure that the nomination process and
dilakukan secara adil, wajar, dan selaras dengan kepentingan the determination of remuneration are carried out in a fair,
jangka panjang Perseroan serta para pemangku kepentingan. reasonable manner and aligned with the long-term interests
Setiap keputusan dan rekomendasi yang diberikan oleh Komite of the Company and its stakeholders. All decisions and
Nominasi dan Remunerasi bebas dari kepentingan pihak lain recommendations made by the Nomination and Remuneration
yang dapat menyebabkan kerugian terhadap Perseroan. Committee are free from the interests of other parties that may
cause harm to the Company.
Kriteria anggota Komite Nominasi dan Remunerasi Perseroan The criteria for members of the Company’s Nomination and
meliputi antara lain: Remuneration Committee include, among others:
1. Wajib memiliki integritas tertinggi, kemampuan, 1. Having the highest level of integrity, capability, knowledge,
pengetahuan, pengalaman, dengan keterampilan and experience, with strong communication skills and a
komunikasi yang kuat dan latar belakang pendidikan yang relevant educational background;
sesuai;
2. Tidak memiliki kepentingan pribadi atau benturan 2. Not having personal interests or conflicts of interest that
kepentingan yang dapat berdampak negatif terhadap may adversely affect the Company;
Perseroan;
3. Memiliki kemampuan untuk bekerja dan berkomunikasi 3. Having the ability to work and communicate effectively in
secara efektif dalam tim; dan a team; and
4. Memiliki kesediaan untuk terus meningkatkan kompetensi 4. Demonstrating willingness to continuously improve
melalui pendidikan dan pelatihan; competence through education and training;
5. Anggota Komite Nominasi dan Remunerasi yang berasal 5. Members of the Nomination and Remuneration Committee
dari pihak independen harus memenuhi persyaratan from independent parties must meet the following
sebagai berikut: requirements:
a. Tidak mempunyai hubungan afiliasi dengan Perseroan, a. Not having any affiliation with the Company, members
anggota Direksi, anggota Dewan Komisaris atau of the Board of Directors, members of the Board of
pemegang saham utama Perseroan; Commissioners, or the Company’s major shareholders;
b. Memiliki pengalaman terkait nominasi dan/atau b. Having experience related to nomination and/or
remunerasi; dan remuneration; and
c. Tidak merangkap jabatan sebagai anggota komite c. Not holding concurrent positions as members of other
lainnya yang dimiliki Perseroan. committees within the Company.
Rapat Komite Nominasi dan Remunerasi Nomination and Remuneration Committee’s
Meetings
Kebijakan Rapat Meeting Policy
Sesuai ketentuan POJK 34/2014, Komite Nominasi dan In accordance with the provisions of POJK 34/2014, the
Remunerasi wajib menyelenggarakan rapat secara berkala Nomination and Remuneration Committee is required to
paling sedikit 1 (satu) kali dalam 4 (empat) bulan. Rapat ini hold meetings on a regular basis at least 1 (one) time every
menjadi forum utama bagi komite untuk membahas kebijakan 4 (four) months. These meetings serve as the main forum
nominasi, evaluasi kinerja Direksi dan Dewan Komisaris, serta for the Committee to discuss nomination policies, evaluate
penetapan struktur dan besaran remunerasi. the performance of the Board of Directors and the Board of
Commissioners, and determine the structure and amount of
remuneration.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Pada tahun 2025, Komite Nominasi dan Remunerasi telah In 2025, the Nomination and Remuneration Committee held 4
menyelenggarakan sebanyak 4 (empat) kali rapat internal (four) internal meetings, with details as follows:
dengan rincian sebagai berikut:
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Choi Jung Sik Ketua 4 4 100
Chairman
Kwon Younghoon Anggota 4 4 100
Member
Yusri Hartadi*) Anggota 3 3 100
Member
Dwi Indriyanie**) Anggota 1 1 100
Member
*) Berhenti menjabat efektif sejak tanggal 24 November 2025 | No longer served effectively since November 24, 2025
**) Mulai menjabat efektif sejak tanggal 24 November 2025 | Serving effectively since November 24, 2025
Agenda Rapat Meeting Agenda
Sepanjang tahun 2025, rapat Komite Nominasi dan Remunerasi Throughout 2025, the meetings of the Nomination and
telah membahas sejumlah agenda strategis yang meliputi: Remuneration Committee discussed a number of strategic
agendas, including:
Peserta
Tanggal Participants
No. Agenda
Date
CJS KY YH DI
1 23 Januari 2025 1. Evaluasi kinerja Dewan Komisaris, Direksi dan -
January 24, 2025 Dewan Pengawas Syariah tahun 2024
Evaluation Performance of BOC, BOD and Sharia
Supervisory Board year 2024
2. Batas remunerasi Dewan Komisaris, Direksi dan
Dewan Pengawas Syariah untuk tahun 2025
Remuneration limit for BOC, BOD and Sharia
Supervisory Board in 2025
2 16 April 2025 Asesmen & rekomendasi kandidat Presiden Komisaris -
April 16, 2025 Assessment & recommendation of candidate of
President Commissioner
3 27 Mei 2025 1. Pengangkatan calon Presiden Komisaris yang Baru -
May 27, 2025 (Bapak Kim Kang Su)
Appointment of new candidate of President
Commissioner (Mr. Kim Kang Su)
2. Pengangkatan kembali Presiden Komisaris
Reappointment of President Commissioner (Mr.
Kwon Younghoon)
4 24 Desember 2025 1. Evaluasi kinerja Dewan Komisaris, Direksi, dan -
December 24, Dewan Pengawas Syariah tahun 2025
2025 Evaluation performance of BOC, BOD and Sharia
Supervisory Board year of 2025
2. Batas remunerasi Dewan Komisaris, Direksi, dan
Dewan Pengawas Syariah untuk tahun 2026
Remuneration limit of BOC, BOD and Sharia
Supervisory Board in 2026
Keterangan | Notes:
CJS: Choi Jung Sik
KY: Kwon Younghoon
YH: Yusri Hartadi
DI: Dwi Indriyanie
Program Pengembangan Kompetensi Komite Competency Development Program of the
Nominasi dan Remunerasi Nomination and Remuneration Committee
Sepanjang tahun 2025, anggota Komite Nominasi dan Throughout 2025, members of the Nomination and
Remunerasi telah mengikuti program pelatihan dan Remuneration Committee participated in the following training
pengembangan kompetensi sebagai berikut: and competency development programs:
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Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Choi Jung Sik Ketua Will Trade War Create Financial Turmoil 6 Mei 2025 Hotel Pullman APPI
Chairman May 6, 2025 Jakarta
Kwon Anggota 1. Resilience and Turnaround: Indonesia’s 30 Oktober Hotel Pullman APPI
Younghoon Member Economic Direction 2025 Jakarta
October 30,
2025
2. Strengthening Multifinance Resilience Amidst 12 Desember Hilton Tokyo APPI
Economic Slowdown and Regulatory Shifts 2025
December 12,
2025
Yusri 1. Tax Management on The Core Tax 15-16 Januari Online Ikatan Akuntan
Hartadi*) Implementation and Update PMK 81/2024 2025 Indonesia (IAI)
January 15-16, Institute of
2025 Indonesia
Chartered
Accountants (IAI)
2. Sertifikasi Dasar Pembiayaan Manajerial 11-13 Februari Hotel Orchardz SPPI
Basic Managerial Financing Certification 2025 Jakarta
February 11-13,
2025
3. Sosialisasi Putusan Mahkamah Konstitusi 14 April 2025 Online APPI
Nomor 168/PUU-XXI/2023 tanggal 31 April 14, 2025
Oktober 2024 tentang Uji Materi UU No.6
tahun 2023 tentang Cipta Kerja Khusus yang
terkait dengan Ketenagakerjaan
Dissemination of Constitutional Court Decision
No. 168/PUU-XXI/2023 dated October 31,
2024 on Judicial Review of Law No. 6 of
2023 on Job Creation, specifically related to
Employment
4. Mitigating the Risk of Regulatory Implementation 19 Juni 2025 Hotel Bidakara ORTAX
Errors in Coretax Administration June 19, 2025 Jakarta
Dwi 1. How to Achieve Peak Performance in 2025 17 Januari Online OJK Institute
Indriyanie**) 2025
January 17,
2025
2. A n a l i s a T r a n s a k s i K e u a n g a n y a n g 23 Januari Hotel Sheraton APPI
Mencurigakan bagi Perusahaan Pembiayaan 2025 Grand Jakarta
Analysis of Suspicious Financial Transactions January 23, Gandaria City
for Financing Companies 2025
3. Pendalaman POJK Nomor 14 Tahun 2022 18 Februari Online ICSA
tentang Penyampaian Laporan Keuangan 2025
Berkala Emiten atau Perusahaan Publik February 18,
In-depth study of POJK No. 14 of 2022 on 2025
Submission of Periodic Financial Statements
of Issuers or Public Companies
4. Sosialisasi Putusan Mahkamah Konstitusi 14 April 2025 Online APPI
Nomor 168/PUU-XXI/2023 tanggal 31 April 14, 2025
Oktober 2024 tentang Uji Materi UU No.6
tahun 2023 tentang Cipta Kerja Khusus yang
terkait dengan Ketenagakerjaan
Dissemination of Constitutional Court Decision
No. 168/PUU-XXI/2023 dated October 31,
2024 on Judicial Review of Law No. 6 of
2023 on Job Creation, specifically related to
Employment
5. From Policy To Practice: Embedding ESG Into 27 Mei 2025 Ashley Hotel ICSA
Business Strategy May 27, 2025 Wahid Hasyim
Jakarta
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
6. Certified Foundation Human Resources 01-29 Agustus Santika Premier One GML
Professional 2025 Hayam Wuruk Qu Bisa
August 01-29, Jakarta
2025
7. Certified Human Resources Professional Atma 22 Oktober Online Atma Jaya
Jaya Catholic University of Indonesia 2025
October 22,
2025
8. Webinar IDX-IAI: Sosialiasi Pernyataan Standar 29 Oktober Online IDX
Pengungkapan Keberlanjutan (PSPK 1 dan 2025
PSPK 2) October 29,
9. IDX-IAI Webinar: Dissemination of Sustainability 2025
Disclosure Standards (PSPK 1 and PSPK 2)
10. From Compliance to Confidence: Redefining 07 November Online ICSA Academy
ACGS through ESG and Digital Governance 2025
November 07,
2025
11. O r a n g e F o r u m 2 0 2 5 K e r j a S a m a 14 November Gedung Bursa Efek IDX
PT Bursa Efek Indonesia dengan Impact 2025 Indonesia
Investment Exchange Pte. Ltd. (IIX) November 14, Indonesia Stock
Orange Forum 2025: Collaboration Between 2025 Exchange
the Indonesia Stock Exchange and Impact
Investment Exchange Pte. Ltd. (IIX)
*) Berhenti menjabat efektif sejak tanggal 24 November 2025 | No longer served effectively since November 24, 2025
**) Mulai menjabat efektif sejak tanggal 24 November 2025 | Serving effectively since November 24, 2025
Laporan Pelaksanaan Kegiatan Komite Nominasi Report of the Implementation of the Nomination
dan Remunerasi Tahun 2025 and Remuneration Committee Activities in 2025
Sepanjang tahun 2025, Komite Nominasi dan Remunerasi Throughout 2025, the Company’s Nomination and
Perseroan telah menjalankan tugas dan fungsinya secara Remuneration Committee had carried out its duties and
efektif, di antaranya: functions effectively, including:
1. Melakukan evaluasi kinerja Dewan Komisaris, Direksi, dan 1. Conducting performance evaluations of the Board of
DPS untuk tahun 2024 dan 2025; Commissioners, Board of Directors, and the DPS for 2024
and 2025 period;
2. Menentukan batas remunerasi Dewan Komisaris, Direksi, 2. Determining the remuneration limits for the Board of
dan DPS tahun 2025 dan 2026; Commissioners, Board of Directors, and the DPS for 2025
and 2026;
3. Merekomendasikan kandidat Presiden Komisaris untuk 3. Recommending a candidate for President Commissioner to
diajukan ke Otoritas Jasa Keuangan untuk mengikuti be submitted to the Financial Services Authority for the fit
proses penilaian kemampuan dan kepatutan; and proper test process;
4. Merekomendasikan pengangkatan Presiden Komisaris 4. Recommending the appointment of a new President
yang baru dan pengangkatan kembali Presiden Komisaris Commissioner and the reappointment of the current
untuk jangka waktu sampai dengan efektifnya Presiden President Commissioner for a term until the new President
Komisaris yang baru. Commissioner becomes effective.
Komite Pemantau Risiko Risk Monitoring Committee
Komite Pemantau Risiko berperan penting dalam mendukung The Risk Monitoring Committee plays an important role
Dewan Komisaris melakukan pemantauan dan mengevaluasi in supporting the Board of Commissioners in monitoring
penerapan manajemen risiko Perseroan. Komite Pemantau and evaluating the implementation of the Company’s risk
Risiko memastikan bahwa risiko-risiko utama telah management. The Risk Monitoring Committee ensures that
diidentifikasi, dikelola, dan dimitigasi secara memadai sesuai main risks have been identified, managed, and mitigated
dengan profil risiko dan strategi usaha Perseroan. adequately in accordance with the Company’s risk profile and
business strategy.
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Peraturan Komite Pemantau Risiko Risk Monitoring Committee Regulation
Komite Pemantau Risiko Perseroan melaksanakan tugas dan The Company’s Risk Monitoring Committee carries out its
tanggung jawabnya dengan berpedoman pada ketentuan POJK duties and responsibilities in accordance with the provisions
42/2024. Selain mengacu pada regulasi tersebut, Perseroan of POJK 42/2024. In addition to referring to such regulation,
juga menetapkan Peraturan Komite Pemantau Risiko melalui the Company has also established the Risk Monitoring
Keputusan Sirkuler Direksi No. 173/DIR/HO/12/25 tanggal Committee Regulation through the Circular Decision of the
09 Desember 2025 tentang Perubahan Risk Monitoring Board of Directors No. 173/DIR/HO/12/25 dated December
Committee Regulation. Peraturan ini menjadi pedoman kerja 9, 2025, on the Amendment to the Risk Monitoring Committee
yang mengatur ruang lingkup tugas, wewenang, tanggung Regulation. This regulation serves as a working guideline
jawab, serta mekanisme operasional Komite Pemantau Risiko governing the scope of duties, authorities, responsibilities, and
sehingga pelaksanaan fungsi pengawasan risiko dapat berjalan operational mechanisms of the Risk Monitoring Committee,
secara konsisten, efektif, dan selaras dengan prinsip GCG. ensuring that the implementation of the risk oversight function
is carried out consistently, effectively, and in line with GCG
principles.
Tugas dan Tanggung Jawab Duties and Responsibilities
Ruang lingkup tugas dan tanggung jawab Komite Pemantau The scope of duties and responsibilities of the Risk Monitoring
Risiko, antara lain sebagai berikut: Committee includes, among others, the following:
1. Melakukan evaluasi atas kesesuaian antara Kebijakan 1. Evaluating the alignment between the Risk Management
Manajemen Risiko dan pelaksanaan kebijakan tersebut; Policy and its implementation;
2. Melakukan pemantauan dan evaluasi atas pelaksanaan 2. Monitoring and evaluating the performance of the Risk
tugas Komite Manajemen Risiko dan Unit Kerja Manajemen Management Committee and the Risk Management Unit;
Risiko;
3. Melakukan pengawasan terhadap isu-isu risiko serta 3. Overseeing risk-related issues and providing advice to the
memberikan nasihat kepada Dewan Komisaris sesuai Board of Commissioners as needed;
kebutuhan;
4. Menelaah laporan dan, apabila diperlukan, meminta 4. Reviewing reports and, where necessary, seeking opinions
pendapat dari pihak independen eksternal untuk from independent external parties to ensure that the
memastikan bahwa Perusahaan mematuhi pedoman dan Company complies with applicable guidelines and
ketentuan yang berlaku; regulations;
5. Memberikan rekomendasi kepada Direksi terkait 5. Providing recommendations to the Board of Directors
pengangkatan atau pemberhentian Kepala Unit Kerja regarding the appointment or dismissal of the Head of the
Manajemen Risiko. Risk Management Unit.
Masa Jabatan dan Komposisi Komite Pemantau Term of Office and Composition of the Risk
Risiko Monitoring Committee
Periode Jabatan Term of Office
Masa jabatan anggota Komite Pemantau Risiko ditetapkan The term of office of the Risk Monitoring Committee members
tidak melebihi masa jabatan Dewan Komisaris, sebagaimana is determined not to exceed the term of office of the Board
diatur dalam anggaran dasar Perseroan, yaitu selama 3 of Commissioners, as stipulated in the Company’s articles
(tiga) tahun. Setelah masa jabatan berakhir, anggota Komite of association, which is 3 (three) years. Upon the expiry of
Pemantau Risiko dapat diangkat kembali untuk maksimal 1 such term, members of the Risk Monitoring Committee may
(satu) kali masa jabatan berikutnya, sesuai dengan ketentuan be reappointed for a maximum of 1 (one) subsequent term, in
peraturan perundang-undangan yang berlaku. accordance with the prevailing laws and regulations.
Jumlah, Komposisi, dan Susunan Komite Pemantau Number, Composition, and Structure of the Risk
Risiko Monitoring Committee
Per 31 Desember 2025, Komite Pemantau Risiko Perseroan As of December 31, 2025, the Company’s Risk Monitoring
terdiri dari 2 (dua) orang, yaitu sebagai berikut: Committee consists of 2 (two) members, as follows:
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Posisi di Komite Jabatan Lain di Perseroan Periode Masa
Nama Dasar Pengangkatan
Position in the Other Position in the Jabatan
Name Basis of Appointment
Committee Company Service Period
Antonius Ketua Komite Surat Keputusan Dewan Komisaris Perseroan Komisaris Independen 2023-2026
Hanifah Chairman of the No. 006/COM/HO/05/23 tanggal 22 Mei 2023 Independent Commissioner
Komala Committee sebagaimana diubah dengan Surat Keputusan
Direksi Perseroan No. 164/DIR/HO/11/25
tanggal 24 November 2025
Decision Letter of the Company’s Board of
Commissioners No. 006/COM/HO/05/23
dated May 22, 2023, as amended by the
Decision Letter of the Company’s Board of
Directors No. 164/DIR/HO/11/25 dated
November 24, 2025.
Dongjin Anggota Komite Surat Keputusan Dewan Komisaris Perseroan - 2023-2026
Jung Member of the No. 006/COM/HO/05/23 tanggal 22 Mei 2023
Committee sebagaimana diubah dengan Surat Keputusan
Direksi Perseroan No. 164/DIR/HO/11/25
tanggal 24 November 2025
Decision Letter of the Company’s Board of
Commissioners No. 006/COM/HO/05/23
dated May 22, 2023, as amended by the
Decision Letter of the Company’s Board of
Directors No. 164/DIR/HO/11/25 dated
November 24, 2025.
Profil Keanggotaan Komite Pemantau Risiko Profile of the Risk Monitoring Committee
Membership
Profil Ketua Komite Pemantau Risiko
Profile of the Risk Monitoring Committee Chairman
Nama
Antonius Hanifah Komala
Name
Kewarganegaraan Indonesia
Nationality Indonesian
Domisili Jakarta
Domicile
Usia 66 tahun
Age 66 years old
Bidang Keahlian Auditor
Expertise
Sertifikasi Profesi Sertifikasi Dasar Komisaris tanggal 27 Oktober 2015 (LSPPI)
Professional Certification Basic Commissioner Certification dated October 27, 2015 (LSPPI)
Profil lengkap Antonius Hanifah Komala selaku Ketua Komite The complete profile of Antonius Hanifah Komala, as the
Pemantau Risiko yang juga menjabat sebagai Komisaris Chairman of the Risk Monitoring Committee who also serves
Independen Perseroan dapat dilihat pada Bab Profil Perusahaan. as the Company’s Independent Commissioner, can be found in
the Company Profile Chapter.
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Profil Anggota Komite Pemantau Risiko
Profile of the Risk Monitoring Committee Member
Dongjin Jung
Anggota Komite Pemantau Risiko
Member of the Risk Monitoring
Usia | Age Riwayat Pendidikan
49 Tahun | Years old • Sarjana Administrasi Bisnis dari Seoul National University (2002);
• Master di Bidang Perpajakan dari University of Seoul (cuti).
Kewarganegaraan | Nationality
Korea Selatan
Bidang Keahlian
South Korean
Accounting and Taxation
Sertifikasi Profesi
• Terdaftar di Kementerian Keuangan dan Ekonomi Korea sebagai KICPA (Korean Institute of
Certified Public Accountant);
• Terdaftar di Kementerian Keuangan dan Ekonomi Korea sebagai Akuntan Pajak.
Riwayat Pekerjaan
• Finance Advisor, PT BDO Konsultan Indonesia (BDO) (2018-2019);
• Technical Advisor, KAP Paul Hadiwinata, Hidajat, Arsono, Ade Fatma dan Rekan (PKF) (2015-
2018);
• Technical Advisor, KAP Joachim Poltak Lian Michell dan Rekan (LEA) (2013-2015);
• Senior Manager – Director, YEIL Accounting Corporation (LEA) TAX (2010-2013;
• Senior Associate – Manager di Samil Accounting Corporation (PWC) TAX (2007-2010);
• Mandatory Millitary Service (as an Army Officer) (2004-2010);
• Associate, Samil Accounting Corporation (PWC) Audit (2001-2004).
Rangkap Jabatan
• Direktur, PT YEIL Konsultan Indonesia (sejak 2019);
• Executive Director, YEIL Accounting Corp., Korea Selatan (sejak 2010).
Hubungan Afiliasi
Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi dan Pemegang Saham
Pengendali.
Educational Background
• Bachelor’s Degree in Business Administration from Seoul National University (2002);
• Master’s Degree in Taxation from the University of Seoul (on leave).
Area of Expertise
Accounting and Taxation
Professional Certifications
• Registered with the Ministry of Economy and Finance of Korea as a KICPA (Korean Institute of
Certified Public Accountant);
• Registered with the Ministry of Economy and Finance of Korea as a Tax Accountant.
Professional Experience
• Finance Advisor at PT BDO Konsultan Indonesia (BDO) (2018–2019);
• Technical Advisor at KAP Paul Hadiwinata, Hidajat, Arsono, Ade Fatma and Partners (PKF)
(2015–2018);
• Technical Advisor at KAP Joachim Poltak Lian Michell and Partners (LEA) (2013–2015);
• Senior Manager – Director at YEIL Accounting Corporation (LEA) Tax (2010–2013);
• Senior Associate – Manager at Samil Accounting Corporation (PwC) Tax (2007–2010);
• Mandatory Military Service (as an Army Officer) (2004–2010);
• Associate at Samil Accounting Corporation (PwC) Audit (2001–2004).
Concurrent Positions
• Director at PT YEIL Konsultan Indonesia (since 2019);
• Executive Director at YEIL Accounting Corp., South Korea (since 2010).
Affiliation
Has no affiliation with members of the Board of Commissioners, Board of Directors, or the Controlling
Shareholder.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Independensi Komite Pemantau Risiko Independence of the Risk Monitoring Committee
Komite Pemantau Risiko menjalankan tugas dan tanggung The Risk Monitoring Committee carries out its duties and
jawabnya secara independen dan profesional, sejalan dengan responsibilities independently and professionally, in line with
prinsip tata kelola yang baik. Komitmen independensi Komite good governance principles. The commitment to independence
Pemantau Risiko Perseroan tercermin melalui beberapa of the Company’s Risk Monitoring Committee is reflected
kriteria utama, yaitu: through several key criteria, namely:
1. Memiliki integritas, kemampuan, pengetahuan, 1. Having integrity, capability, knowledge, experience, strong
pengalaman, keterampilan komunikasi yang baik, serta communication skills, and an adequate educational
latar belakang pendidikan yang memadai; background;
2. Tidak memiliki kepentingan pribadi maupun benturan 2. Not having personal interests or conflicts of interest that
kepentingan yang dapat berdampak negatif terhadap may adversely affect the Company;
Perseroan;
3. Mampu bekerja sama dan berkomunikasi secara efektif 3. Being able to work and communicate effectively in a team;
dalam tim; dan and
4. Memiliki komitmen untuk senantiasa meningkatkan 4. Demonstrating a commitment to continuously improving
kompetensi melalui pendidikan dan pelatihan; competence through education and training;
5. Anggota komite yang berasal dari pihak Independen di luar 5. Members of the Committee from independent parties
Perseroan wajib memenuhi syarat sebagai berikut: outside the Company must meet the following
requirements:
• Tidak memiliki hubungan afiliasi dengan Perseroan, • Not having any affiliation with the Company, the Board
Direksi, Dewan Komisaris atau pemegang saham of Directors, the Board of Commissioners, or the
mayoritas; majority shareholders;
• Berpengalaman dalam bidang keuangan dan/atau • Having experience in finance and/or risk management;
manajemen risiko;
• Tidak memiliki rangkap jabatan lain di semua komite • Not holding concurrent positions in any other
lain di Perseroan. committees within the Company.
Rapat Komite Pemantau Risiko Risk Monitoring Committee’s Meetings
Kebijakan Rapat Meeting Policy
Komite Pemantau Risiko wajib menyelenggarakan rapat secara The Risk Monitoring Committee is required to hold meetings
berkala minimal 1 (satu) kali dalam setiap 4 bulan, sesuai on a regular basis at least 1 (one) time every 4 (four) months,
dengan Peraturan Komite Pemantau Risiko Perseroan. Rapat in accordance with the Company’s Risk Monitoring Committee
ini menjadi forum utama bagi komite untuk menelaah laporan Regulation. These meetings serve as the main forum for the
manajemen risiko, membahas isu-isu risiko yang relevan, Committee to review risk management reports, discuss relevant
memberikan saran kepada Dewan Komisaris, serta memastikan risk issues, provide advice to the Board of Commissioners,
efektivitas penerapan tata kelola dan pengendalian risiko di and ensure the effectiveness of governance and risk control
Perseroan. Pelaksanaan rapat juga memungkinkan koordinasi implementation within the Company. The meetings also
yang efektif dengan unit terkait maupun komite lain di bawah facilitate effective coordination with related units and other
Dewan Komisaris, sehingga mendukung pengelolaan risiko committees under the Board of Commissioners, thereby
yang terintegrasi dan transparan. supporting integrated and transparent risk management.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Sepanjang 2025, Komite Pemantau Risiko telah melaksanakan Throughout 2025, the Risk Monitoring Committee held 3
3 (tiga) kali rapat dengan rincian sebagai berikut: (three) meetings, with details as follows:
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Antonius Hanifah Komala Ketua 3 3 100
Chairman
Dongjin Jung Anggota 3 3 100
Member
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Agenda Rapat Meeting Agenda
Agenda rapat Komite Pemantau Risiko tahun 2025 difokuskan The agenda of the Risk Monitoring Committee meetings in
pada pembahasan isu-isu kunci yang berkaitan dengan 2025 was focused on discussing key issues related to the
pengelolaan risiko Perseroan, antara lain: Company’s risk management, including:
Peserta Rapat
Tanggal Meeting Participant
No. Agenda
Date
AHK DJ
1 25 Maret 2025 Laporan Hasil Penilaian Tingkat Kesehatan Perusahaan tahun 2024, Indikator Risiko
March 25, 2025 Utama, dan Rencana Kerja serta Strategi 2025 tim Manajemen Risiko
2024 Corporate Soundness Level Assessment Report, Key Risk Performance, and
2025 Work Plan & Strategic Priorities of the Risk Management Team
2 15 Agustus 2025 Pembahasan Evaluasi Tengah Tahun 2025 dan Pemantauan Risiko
August 15, 2025 2025 Mid-Year Risk Management Review and Monitoring Discussion
3 4 Desember 2025 Pembahasan Evaluasi Tahun 2025 dan Pemantauan Risiko
December 4, 2025 Year 2025 Risk Management Review and Monitoring Discussion
Keterangan | Notes:
AHK: Antonius Hanifah Komala
DJ: Dongjin Jung
Program Pengembangan Kompetensi Komite Competency Development Program of the Risk
Pemantau Risiko Monitoring Committee
Sepanjang tahun 2025, anggota Komite Pemantau Risiko telah Throughout 2025, members of the Risk Monitoring Committee
mengikuti program pelatihan dan pengembangan kompetensi had participated in the following training and competency
sebagai berikut: development programs:
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Antonius Ketua Arah Kebijakan OJK Tahun 2025 dan 4 Februari Raffles Hotel Jakarta APPI
Hanifah Chairman Strategi Pertumbuhan Ekonomi Pemerintah 2025
Komala Baru February 4,
OJK Policy Direction for 2025 and The New 2025
Government's Economic Growth Strategy
Dongjin Jung Anggota - - - -
Member
Laporan Pelaksanaan Kegiatan Komite Pemantau Report on the Implementation of the Risk
Risiko Tahun 2025 Monitoring Committee’s Activities in 2025
Sepanjang tahun 2025, Komite Pemantau Risiko Perseroan Throughout 2025, the Company’s Risk Monitoring Committee
telah melaksanakan tugas dan fungsinya secara efektif dalam had effectively carried out its duties and functions in supporting
rangka mendukung pengelolaan risiko yang komprehensif. comprehensive risk management. Several key activities
Beberapa kegiatan utama yang dilakukan antara lain: undertaken include:
1. Laporan hasil penilaian Tingkat Kesehatan Perusahaan 1. Report on the results of the Company’s soundness rating
tahun 2024; assessment for 2024;
2. Evaluasi tengah tahun 2025 dan tahun 2025; 2. Mid-year evaluation for 2025 and full-year evaluation for
2025;
3. Pemantauan atas penerapan manajemen risiko secara 3. Monitoring the effective implementation of risk
efektif untuk tahun 2025 dan merekomendasikan management for 2025 and recommending effective
pengawasan efektif serta Pengelolaan risiko sesuai dengan oversight and risk management in accordance with the
tolerasi risiko Perusahaan. Company’s risk tolerance.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Hubungan Afiliasi Direksi, Dewan
Komisaris, Dewan Pengawas Syariah
dan Pemegang Saham Pengendali
Affiliation Relationships of the Board of Directors, Board of
Commissioners, Sharia Supervisory Board, and Controlling
Shareholder
Perseroan memastikan bahwa seluruh keputusan strategis The Company ensures that all strategic and operational
dan operasional dijalankan dengan prinsip independensi decisions are carried out based on the principles of
dan transparansi, termasuk dalam hal hubungan afiliasi independence and transparency, including in relation to
antara organ perusahaan dan pemegang saham pengendali. affiliation relationships between corporate organs and
Perseroan secara cermat menelaah adanya keterkaitan berupa controlling shareholder. The Company carefully reviews any
hubungan keluarga, kepemilikan saham, atau hubungan lain relationships in the form of family ties, share ownership, or
yang berpotensi menimbulkan benturan kepentingan atau other relationships that may potentially give rise to conflicts of
memengaruhi objektivitas pengambilan keputusan. interest or affect the objectivity of decision-making.
Untuk itu, Perseroan menerapkan mekanisme pengungkapan Therefore, the Company implements disclosure and
dan pengelolaan potensi afiliasi sehingga setiap transaksi, management mechanisms for potential affiliations so that
penunjukan, dan keputusan strategis dapat dijalankan secara every transaction, appointment, and strategic decision can be
transparan dan sesuai ketentuan peraturan perundang- conducted transparently and in accordance with applicable
undangan, termasuk POJK 48/2024 dan anggaran dasar laws and regulations, including POJK 48/2024 and the
Perseroan. Company’s articles of association.
Berdasarkan evaluasi internal hingga akhir tahun 2025, Based on the internal evaluation as of the end of 2025, all
seluruh anggota Direksi, Dewan Komisaris dan Dewan members of the Board of Directors, Board of Commissioners,
Pengawas Syariah telah memenuhi persyaratan independensi and Sharia Supervisory Board had fulfilled the applicable
yang berlaku, dan tidak terdapat hubungan afiliasi yang independence requirements, and there were no affiliation
memengaruhi objektivitas pengambilan keputusan strategis relationships that affect the objectivity of the Company’s
Perseroan. strategic decision-making.
Rincian hubungan afiliasi seluruh anggota Direksi, Dewan Details of the affiliation relationships of all members of the
Komisaris dan Dewan Pengawas Syariah Perseroan disajikan Company’s Board of Directors, Board of Commissioners, and
pada tabel berikut: Sharia Supervisory Board are presented in the following table:
Hubungan Keluarga Hubungan Keuangan
Family Relationsip Financial Relationship
Dewan Dewan
Pemegang Pemegang
Dewan Pengawas Dewan Pengawas
Direksi Saham Direksi Saham
Nama Jabatan Komisaris Syariah Komisaris Syariah
Board of Pengendali Board of Pengendali
Name Position Board of Sharia Board of Sharia
Directors Controlling Directors Controlling
Commissioners Supervisory Commissioners Supervisory
Shareholder Shareholder
Board Board
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Kwon Presiden - - - - - - - -
Younghoon Komisaris
President
Commissioner
Choi Jung Komisaris - - - - - - - -
Sik Independen
Independent
Commissioner
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Hubungan Keluarga Hubungan Keuangan
Family Relationsip Financial Relationship
Dewan Dewan
Pemegang Pemegang
Dewan Pengawas Dewan Pengawas
Direksi Saham Direksi Saham
Nama Jabatan Komisaris Syariah Komisaris Syariah
Board of Pengendali Board of Pengendali
Name Position Board of Sharia Board of Sharia
Directors Controlling Directors Controlling
Commissioners Supervisory Commissioners Supervisory
Shareholder Shareholder
Board Board
Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak Ya Tidak
Yes No Yes No Yes No Yes No Yes No Yes No Yes No Yes No
Antonius Komisaris - - - - - - - -
Hanifah Independen
Komala Independent
Commissioner
Cho Presiden - - - - - - - -
Jaeseong Direktur
President
Director
Eun Direktur - - - - - - - -
Seonghyuk Director
Ina Direktur - - - - - - - -
Dashinta Director
Hamid
Ade Rafida Direktur - - - - - - - -
Saulina Director
Samosir
AM Hasan Dewan - - - - - - - -
Ali Pengawas
Syariah
Sharia
Supervisory
Board
Selama tahun 2025, Perseroan memastikan bahwa tidak Throughout 2025, the Company ensured that there were
terdapat kondisi yang menempatkan Direksi, Dewan Komisaris no conditions placing the Board of Directors, Board of
maupun Dewan Pengawas Syariah dalam situasi benturan Commissioners, or the Sharia Supervisory Board in situations
kepentingan. Hal ini menunjukkan bahwa seluruh anggota involving conflicts of interest. This demonstrates that all
organ Perseroan telah menjalankan tugas dan tanggung members of the Company’s organs have carried out their
jawabnya secara independen, objektif, dan sesuai dengan duties and responsibilities independently, objectively, and in
prinsip GCG. accordance with GCG principles.
Keberagaman Komposisi Direksi,
Dewan Komisaris dan Dewan
Pengawas Syariah
Diversity in the Composition of the Board of Directors, Board of
Commissioners, and Sharia Supervisory Board
Seluruh anggota Direksi, Dewan Komisaris dan Dewan All members of the Company’s Board of Directors, Board of
Pengawas Syariah Perseroan telah memenuhi persyaratan, Commissioners, and Sharia Supervisory Board have met
pengalaman, dan keahlian sesuai ketentuan POJK 33/2014, the requirements, experience, and expertise in accordance
anggaran dasar, dan Pedoman Kerja masing-masing organ. with POJK 33/2014, the Company’s articles of association,
Kebijakan keberagaman Direksi, Dewan Komisaris dan Dewan and the respective Work Guidelines of each governing
Pengawas Syariah Perseroan diformalkan melalui Surat organ. The Company’s diversity policy for the Board of
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Keputusan No. 178/DIR/HO/12/25 tanggal 09 Desember Directors, Board of Commissioners, and Sharia Supervisory
2025 tentang Perubahan Board of Commissioners, Board of Board is formalized through Decision Letter No. 178/DIR/
Directors, and Sharia Supervisory Board Regulation. Langkah ini HO/12/25 dated December 9, 2025, on the Amendment to
dilakukan untuk memastikan proses nominasi dan penunjukan the Board of Commissioners, Board of Directors, and Sharia
jajaran Manajemen selalu mempertimbangkan usia, latar Supervisory Board Regulation. This step is taken to ensure
belakang pendidikan, pengalaman profesional dan keahlian that the nomination and appointment process of Management
fungsional yang relevan dengan kebutuhan bisnis serta always considers age, educational background, professional
kompleksitas industri. experience, and functional expertise relevant to business
needs and industry complexity.
Pencapaian Kebijakan Keberagaman Achievement of the Diversity Policy in the
Komposisi Direksi, Dewan Komisaris dan Composition of the Board of Directors,
Dewan Pengawas Syariah Board of Commissioners, and Sharia
Supervisory Board
Per 31 Desember 2025, komposisi Direksi, Dewan Komisaris As of December 31, 2025, the composition of the Company’s
dan Dewan Pengawas Syariah Perseroan telah mencerminkan Board of Directors, Board of Commissioners, and Sharia
keseimbangan usia, gender, pendidikan, dan pengalaman Supervisory Board reflects a balance in terms of age, gender,
profesional. Keberagaman ini memperkaya perspektif education, and professional experience. This diversity enriches
strategis, mendukung pengambilan keputusan yang objektif, strategic perspectives, supports objective decision-making,
serta memperkuat penerapan prinsip GCG di seluruh tingkatan and strengthens the implementation of GCG principles
organisasi. Rincian komposisi keberagaman dimaksud across all levels of the organization. Details of the diversity
disajikan pada tabel berikut: composition are presented in the following table:
Tabel Pencapaian Keberagaman Komposisi Anggota Direksi
Table of Achievement of the Diversity in the Composition of the Board of Directors Members
Objektif Pencapaian
Objectives Achievement
Pendidikan Jenjang pendidikan anggota Direksi yang beragam, meliputi tingkat Sarjana dan Magister/Master
Education dengan berbagai bidang pendidikan seperti ekonomi, manajemen keuangan, bisnis, akuntansi, dan
hukum.
The members of the Board of Directors have diverse educational backgrounds, ranging from Bachelor’s
to Master’s degrees, with fields of study including economics, financial management, business,
accounting, and law.
Pengalaman Kerja Anggota Direksi memiliki keragaman pengalaman kerja, yakni sebagai anggota Direksi dan Dewan
Work Experience Komisaris di lembaga jasa keuangan non-bank dan perusahaan non-jasa keuangan maupun sebagai
pejabat perbankan.
The members of the Board of Directors possess diverse professional experience, having served as
members of the Board of Directors and Board of Commissioners in non-bank financial institutions
and non-financial companies, as well as holding positions in the banking sector.
Independensi Seluruh anggota Direksi merupakan pihak yang independen dari pemegang saham pengendali
Independence serta tidak memiliki hubungan afiliasi dengan sesama anggota Direksi, Dewan Komisaris dan Dewan
Pengawas Syariah.
All members of the Board of Directors are independent from the Company's controlling shareholder and
do not have any affiliation with fellow members of the Board of Directors, the Board of Commissioners,
or the Sharia Supervisory Board.
Jenis Kelamin Terdapat 2 (dua) orang anggota Direksi yang berjenis kelamin wanita dari total 4 (empat) orang
Gender anggota Direksi.
There are 2 (two) female members of the Board of Directors out of a total of 4 (four) members of
the Board of Directors.
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Tabel Pencapaian Keberagaman Komposisi Anggota Dewan Komisaris
Table of Achievement of the Diversity in the Composition of the Board of Commissioners Members
Objektif Pencapaian
Objectives Achievement
Pendidikan Jenjang pendidikan anggota Dewan Komisaris yang beragam, meliputi tingkat Sarjana dan Magister/
Education Master dengan berbagai bidang pendidikan seperti akuntansi, ekonomi, manajemen dan bisnis.
The members of the Board of Commissioners have diverse educational backgrounds, ranging from
Bachelor’s to Master’s degrees, with fields of study including accounting, economics, management,
and business.
Pengalaman Kerja Pengalaman kerja yang beragam, meliputi:
Work Experience 1. Pengalaman di bidang ekonomi atau bisnis
2. Pengalaman di sektor pembiayaan
3. Pengalaman di bidang auditor
4. Pengalaman di bidang perbankan
They also possess diverse professional experience, including:
1. Experience in economics or business;
2. Experience in the financing sector;
3. Experience in auditing;
4. Experience in the banking sector.
Independensi Terdapat 2 (dua) dari total 3 (tiga) anggota Dewan Komisaris yang merupakan Komisaris Independen.
Independence There are 2 (two) Independent Commissioners out of a total of 3 (three) members of the Board of
Commissioners.
Jenis Kelamin Seluruh anggota Dewan Komisaris berjenis kelamin laki-laki. -
Gender All members of the Board of Commissioners are male.
Tabel Pencapaian Keberagaman Komposisi Dewan Pengawas Syariah
Table of Achievement of the Diversity in the Composition of the Sharia Supervisory Board
Objektif Pencapaian
Objectives Achievement
Pendidikan Jenjang pendidikan Dewan Pengawas Syariah dengan tingkat sarjana dan Magister/Master di
Education bidang ekonomi syariah dan hukum.
The Sharia Supervisory Board has educational backgrounds at the Bachelor’s and Master’s levels in
the fields of sharia economics and law.
Pengalaman Kerja Pengalaman kerja yang beragam, meliputi:
Work Experience 1. Pengalaman di bidang ekonomi atau bisnis syariah
2. Pengalaman di sektor pembiayaan syariah
3. Pengalaman di bidang keuangan syariah lainnya
4. Pengalaman di bidang pendidikan
The Sharia Supervisory Board also possess diverse professional experience, including:
1. Experience in sharia economics or business;
2. Experience in the sharia financing sector;
3. Experience in other areas of sharia finance;
4. Experience in the education sector.
Independensi Dewan Pengawas Syariah merupakan pihak yang independen dari pemegang saham pengendali
Independence serta tidak memiliki hubungan afiliasi dengan sesama anggota Direksi dan Dewan Komisaris.
The Sharia Supervisory Board is independent from the Bank’s controlling shareholders and does not
have any affiliation with members of the Board of Directors or the Board of Commissioners.
Jenis Kelamin Dewan Pengawas Syariah berjenis kelamin laki-laki. -
Gender The Sharia Supervisory Board is male.
Profil lengkap masing-masing anggota Direksi, Dewan The complete profiles of each member of the Board of Directors,
Komisaris dan Dewan Pengawas Syariah dapat dilihat pada Board of Commissioners, and Sharia Supervisory Board can be
bagian Profil Direksi, Dewan Komisaris dan Dewan Pengawas found in the Profile section of the Board of Directors, Board of
Syariah dalam Laporan Tahunan ini. Commissioners, and Sharia Supervisory Board in this Annual
Report.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Komite-Komite di Bawah Direksi
Committees under the Board of Directors
Komite Manajemen Risiko Risk Management Committee
Perseroan membentuk Komite Manajemen Risiko untuk The Company established a Risk Management Committee to
mendukung Direksi dalam memastikan penerapan manajemen support the Board of Directors in ensuring that risk management
risiko berjalan secara efektif, terintegrasi, dan sesuai dengan is implemented effectively, in an integrated manner, and in
ketentuan regulator. Komite ini berperan memberikan compliance with regulatory requirements. This Committee
rekomendasi atas penyusunan dan penyempurnaan kebijakan, plays a role in providing recommendations on the formulation
strategi, serta evaluasi implementasi manajemen risiko agar and enhancement of policies, strategies, and the evaluation of
selaras dengan profil risiko dan arah bisnis Perseroan. risk management implementation to ensure alignment with the
Company’s risk profile and business direction.
Dalam pelaksanaan tugasnya, Komite Manajemen Risiko In carrying out its duties, the Risk Management Committee
melakukan penelaahan atas eksposur risiko utama, kecukupan reviews main risk exposures, the adequacy of risk mitigation
mitigasi risiko, serta efektivitas sistem pengendalian internal. measures, as well as the effectiveness of the internal
Komite juga mencermati perkembangan regulasi, dinamika control system. The Committee also observes regulatory
industri, dan potensi risiko baru sebagai dasar pemberian developments, industry dynamics, and emerging risks as a
masukan strategis kepada Direksi. basis for providing strategic input to the Board of Directors.
Pedoman Komite Manajemen Risiko Risk Management Committee Guidelines
Komite Manajemen Risiko Perseroan ditetapkan melalui Surat The Company’s Risk Management Committee was established
Keputusan Nomor 174/DIR/HO/12/25 tanggal 09 Desember pursuant to Decision Letter No. 174/DIR/HO/12/25 dated
2025. Ketentuan tersebut mengatur komposisi dan tugas December 9, 2025. The provisions govern the composition and
Komite guna memastikan efektivitas pengawasan dan kualitas duties of the Committee to ensure effective oversight and the
rekomendasi kepada Direksi. quality of recommendations to the Board of Directors.
Selain itu, Komite Manajemen Risiko dalam menjalankan In addition, in performing its role, the Risk Management
perannya juga mengacu pada POJK 42/2024 dan peraturan Committee also refers to POJK 42/2024 and other relevant
lain yang relevan. Kepatuhan terhadap regulasi ini menjadi regulations. Compliance with these regulations serves as the
landasan dalam memastikan penerapan manajemen risiko foundation for ensuring the implementation of integrated,
yang terintegrasi, prudent, dan selaras dengan prinsip GCG. prudent risk management in line with GCG principles.
Tugas dan Tanggung Jawab Duties and Responsibilities
Ruang lingkup tugas dan tanggung Jawab Komite Manajemen The scope of duties and responsibilities of the Company’s Risk
Risiko Perseroan adalah memberikan rekomendasi kepada Management Committee is to provide recommendations to
Presiden Direktur, atau anggota Direksi yang bertanggung the President Director or members of the Board of Directors
jawab atas dan membawahi Manajemen Risiko. responsible for and overseeing Risk Management.
Komposisi dan Masa Jabatan Komite Manajemen Composition and Term of Office of the Risk
Risiko Management Committee
Per 31 Desember 2025, komposisi Komite Manajemen Risiko As of December 31, 2025, the composition of the Company’s
Perseroan adalah sebagai berikut: Risk Management Committee is as follows:
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Jabatan Lain di
Posisi di Komite Periode Masa
Nama Dasar Pengangkatan Perseroan
Position in the Jabatan
Name Basis of Appointment Other Positions in
Committee Service Period
the Company
Cho Ketua Surat Keputusan Direksi No. 027/DIR/HO/02/25 Presiden Direktur 2025 – perubahan
Jaeseong Chairman tanggal 14 Februari 2025 President Director 2025 - changes
Decision Letter of the Board of Directors No. 027/
DIR/HO/02/25
dated February 14, 2025
Eun Anggota Surat Keputusan Direksi No. 027/DIR/HO/02/25 Finance Director 2025 – perubahan
Seonghyuk Member tanggal 14 Februari 2025 2025 - changes
Decision Letter of the Board of Directors No. 027/
DIR/HO/02/25
dated February 14, 2025
Novita Anggota Surat Keputusan Direksi No. 027/DIR/HO/02/25 Finance, ICT and 2025 – perubahan
Widjaya Member tanggal 14 Februari 2025 Risk Management 2025 - changes
Decision Letter of the Board of Directors No. 027/ General Manager
DIR/HO/02/25
dated February 14, 2025
Oktavianus Anggota Surat Keputusan Direksi No. 027/DIR/HO/02/25 Risk Management 2025 – perubahan
Member tanggal 14 Februari 2025 Head 2025 - changes
Decision Letter of the Board of Directors No. 027/
DIR/HO/02/25
dated February 14, 2025
Independensi Komite Manajemen Risiko Independence of the Risk Management Committee
Perseroan memastikan bahwa Komite Manajemen Risiko The Company ensures that the Risk Management Committee
menjalankan tugas dan tanggung jawabnya secara independen, carries out its duties and responsibilities independently,
objektif, dan bebas dari benturan kepentingan, guna menjamin objectively, and free from conflicts of interest, in order to
kualitas rekomendasi dan efektivitas pengawasan terhadap ensure the quality of recommendations and the effectiveness
penerapan manajemen risiko. Seluruh anggota Komite of oversight on the implementation of risk management. All
Manajemen Risiko diangkat berdasarkan kompetensi, members of the Risk Management Committee are appointed
integritas, dan profesionalisme, serta tidak memiliki hubungan based on competence, integrity, and professionalism, and
keuangan, kepengurusan, kepemilikan saham, maupun do not have any financial relationships, managerial, share
hubungan keluarga yang dapat memengaruhi independensi ownership, or family relationships that could affect their
dalam pengambilan keputusan. independence in decision-making.
Rapat Komite Manajemen Risiko Risk Management Committee’s Meetings
Kebijakan Rapat Meeting Policy
Komite Manajemen Risiko melaksanakan rapat secara berkala Risk Management Committee holds meetings periodically
dan/atau sewaktu-waktu sesuai kebutuhan dengan mengacu and/or at any time as needed, in accordance with prevailing
pada ketentuan peraturan perundang-undangan yang berlaku, laws and regulations, including POJK 42/2024.
termasuk POJK 42/2024.
Rapat diselenggarakan untuk mengevaluasi efektivitas Meetings are conducted to evaluate the effectiveness of risk
penerapan manajemen risiko, kecukupan kebijakan dan management implementation, the adequacy of policies and
prosedur, profil risiko Perseroan, serta tindak lanjut atas hasil procedures, the Company’s risk profile, as well as follow-up
pemantauan dan temuan audit. Setiap rapat didokumentasikan actions on monitoring results and audit findings. Each meeting
secara tertib dalam risalah rapat yang memuat keputusan is properly documented in minutes of meeting that record
dan rencana tindak lanjut sebagai wujud akuntabilitas, decisions and follow-up action plans as a form of accountability,
transparansi, dan kepatuhan. transparency, and compliance.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Sepanjang tahun 2025, Komite Manajemen Risiko Perseroan Throughout 2025, the Company’s Risk Management Committee
telah menyelenggarakan 12 (dua belas) kali rapat dengan held 12 (twelve) meetings, with details as follows:
rincian sebagai berikut:
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Cho Jaeseong Ketua 12 12 100
Chairman
Eun Seonghyuk Anggota 12 12 100
Member
Novita Widjaya Anggota 12 8 66
Member
Oktavianus Anggota 12 11 91
Member
Agenda Rapat Meeting Agenda
Rapat Komite Manajemen Risiko sepanjang 2025 membahas The Risk Management Committee’s meetings in 2025
agenda berikut: discussed the following agendas:
Tanggal
No. Agenda
Date
1 20 Januari 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Desember 2024
January 20, 2025 Reviewing figures in the Risk Management Committee report as of end of December 2024
2 27 Februari 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Januari 2025
February 27, 2025 Reviewing figures in the Risk Management Committee report as of end of January 2025
3 25 Maret 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Februari 2025
March 25, 2025 Reviewing figures in the Risk Management Committee report as of end of February 2025
4 24 April 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Maret 2025
April 24, 2025 Reviewing figures in the Risk Management Committee report as of end of March 2025
5 22 Mei 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir April 2025
May 22, 2025 Reviewing figures in the Risk Management Committee report as of end of April 2025
6 23 Juni 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Mei 2025
June 23, 2025 Reviewing figures in the Risk Management Committee report as of end of May 2025
7 17 Juli 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Juni 2025
July 17, 2025 Reviewing figures in the Risk Management Committee report as of end of June 2025
8 20 Agustus 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Juli 2025
August 20, 2025 Reviewing figures in the Risk Management Committee report as of end of July 2025
9 22 September 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Agustus 2025
September 22, 2025 Reviewing figures in the Risk Management Committee report as of end of August 2025
10 23 Oktober 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir September 2025
October 23, 2025 Reviewing figures in the Risk Management Committee report as of end of September 2025
11 24 November 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir Oktober 2025
November 24, 2025 Reviewing figures in the Risk Management Committee report as of end of October 2025
12 19 Desember 2025 Meninjau angka dalam laporan Komite Manajemen Risiko per akhir November 2025
December 19, 2025 Reviewing figures in the Risk Management Committee report as of end of November 2025
Program Pengembangan Kompetensi Komite Competency Development Program of the Risk
Manajemen Risiko Tahun 2025 Management Committee in 2025
Sepanjang tahun 2025, anggota Komite Manajemen Risiko Throughout 2025, the members of the Company’s Risk
Perseroan secara aktif mengikuti program pelatihan dan Management Committee actively participated in training
pengembangan kompetensi yang dirancang untuk memperkuat and competency development programs designed to
pemahaman atas praktik manajemen risiko di industri strengthen their understanding of risk management practices
pembiayaan, termasuk penerapan prinsip keberlanjutan dan in the financing industry, including the implementation of
ESG dalam pengelolaan risiko. Daftar kegiatan pelatihan yang sustainability principles and ESG in risk management. The list
telah diikuti anggota komite selama 2025 mencakup: of training activities attended by committee members during
2025 includes:
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Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Cho Jaeseong Ketua Arah Kebijakan OJK Tahun 2025 dan 4 Februari Raffles Hotel Jakarta APPI
Chairman Strategi Pertumbuhan Ekonomi Pemerintah 2025
Baru February 4,
OJK Policy Direction for 2025 and the New 2025
Government’s Economic Growth Strategy
Will Trade War Create Financial Turmoil 6 Mei 2025 Hotel Pullman Jakarta APPI
May 6, 2025
Eun Anggota Arah Kebijakan OJK Tahun 2025 dan 4 Februari Raffles Hotel Jakarta APPI
Seonghyuk Member Strategi Pertumbuhan Ekonomi Pemerintah 2025
Baru February 4,
OJK Policy Direction for 2025 and the New 2025
Government’s Economic Growth Strategy
Economic Outlook 2026 2 September Online APPI
2025
September 2,
2025
Novita Anggota Certification Risk Management 12 Februari Hotel Sheraton Grand LSPPI
Widjaya Member 2025 Jakarta Gandaria City
February 12,
2025
Pentingnya Keamanan Siber di Industri 25 Juni 2025 Online APPI
Pembiayaan June 25, 2025
The Importance of Cybersecurity in the
Financing Industry
Memutus Mata Rantai Scam: Sinergi dan 26 Juni 2025 Online OJK Institute
Strategi Perlindungan Konsumen Sektor June 26, 2025
Keuangan
Breaking the Chain of Scams: Synergy and
Strategies for Consumer Protection in the
Financial Sector
Risk and Information Systems Control 30 Juni 2025 - Hotel Mercure Jakarta OJK Institute
1 Juli 2025
June 30, 2025
- July 1, 2025
Oktavianus Risk Risk Appetite and Risk Culture: Pilar Utama 9 Oktober Online OJK Institute
Management dalam Penguatan Manajemen Risiko di 2025
Head Sektor Keuangan October 9,
Risk Appetite and Risk Culture: Main Pillars 2025
in Strengthening Risk Management in the
Financial Sector
Laporan Pelaksanaan Kegiatan Komite Manajemen Report of the Implementation of the Risk
Risiko Tahun 2025 Management Committee’s Activities in 2025
Selama tahun 2025, Komite Manajemen Risiko telah During 2025, the Risk Management Committee had supported
mendukung efektivitas fungsi kepengurusan dan pengelolaan the effectiveness of the Company’s governance and
Perseroan oleh Direksi, melalui program berikut: management functions carried out by the Board of Directors
through the following activities:
1. Laporan hasil penilaian Tingkat Kesehatan Perusahaan 1. Report on the results of the 2024 Company Soundness
tahun 2024; Level assessment;
2. Evaluasi tengah tahun 2025 dan tahunan 2025; 2. Mid-year 2025 evaluation and full-year 2025 evaluation;
3. Pemantauan atas penerapan manajemen risiko secara 3. Monitoring of the effective implementation of risk
efektif untuk tahun 2025 dan rekomendasi pengawasan management for 2025, along with recommendations for
efektif serta pengelolaan risiko sesuai dengan tolerasi effective oversight and risk management in accordance
risiko Perseroan. with the Company’s risk tolerance.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Komite Pengarah Teknologi Informasi
IT Steering Committee
Dalam menghadapi percepatan transformasi digital serta In response to the rapid acceleration of digital transformation
kompleksitas pengelolaan teknologi informasi di industri and the increasing complexity of information technology
pembiayaan, Perseroan menempatkan Komite Pengarah management in the financing industry, the Company
Teknologi Informasi (TI) sebagai komite strategis yang has established the Information Technology (IT) Steering
mendukung Direksi dalam menetapkan arah, prioritas, dan Committee as a strategic committee supporting the Board of
pengawasan implementasi TI. Komite ini berperan memastikan Directors in setting IT direction, priorities, and implementation
pemanfaatan TI Perseroan dilakukan secara efektif, aman, oversight. This Committee ensures that the Company’s use of
dan sesuai prinsip GCG, sekaligus memantau risiko TI information technology is effective, secure, and aligned with
yang berpotensi memengaruhi keberlanjutan operasional, GCG principles, while also monitoring IT risks that may affect
kepatuhan regulasi, dan kinerja berkelanjutan Perseroan. operational sustainability, regulatory compliance, and the
Company’s long-term performance.
Pedoman Komite Pengarah Teknologi IT Steering Committee Guidelines
Informasi
Perseroan menetapkan susunan Komite Pengarah TI dan The Company has established the composition of the IT Steering
perubahannya yang terakhir melalui Surat Keputusan No. 028/ Committee and its latest amendments through Decision Letter
DIR/HO/02/25 tanggal 14 Februari 2025, yang secara umum No. 028/DIR/HO/02/25 dated February 14, 2025, which
memuat kriteria anggota. Seluruh aktivitas komite dijalankan generally sets out the criteria for committee members. All
dengan memperhatikan ketentuan dalam POJK No. 4/ committee activities are conducted in compliance with POJK
POJK.05/2021 tentang Penerapan Manajemen Risiko dalam No. 4/POJK.05/2021 concerning the Implementation of Risk
Penggunaan Teknologi Informasi oleh Lembaga Jasa Keuangan Management in the Use of Information Technology by Non-
Non-bank. Bank Financial Service Institutions.
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Pengarah TI Perseroan memiliki peran strategis The Company’s IT Steering Committee plays a strategic role
dalam mendukung Direksi untuk memastikan pemanfaatan TI in supporting the Board of Directors to ensure that the use of
yang efektif, aman, dan sejalan dengan prinsip GCG. Secara information technology is effective, secure, and aligned with
rinci, tugas dan tanggung jawab Komite Pengarah TI adalah GCG principles. In detail, the duties and responsibilities of the
memberikan rekomendasi kepada Direksi terkait dengan IT Steering Committee are to provide recommendations to the
paling sedikit: Board of Directors on at least the following matters:
a. rencana pengembangan Teknologi Informasi yang sejalan a. the Information Technology development plan in line with
dengan kegiatan usaha Perseroan; the Company’s business activities;
b. perumusan kebijakan dan prosedur Teknologi Informasi; b. the formulation of Information Technology policies and
procedures;
c. kesesuaian proyek Teknologi Informasi yang disetujui c. the conformity of approved Information Technology
dengan rencana pengembangan Teknologi Informasi; projects with the Information Technology development
plan;
d. kesesuaian pelaksanaan proyek Teknologi Informasi d. the conformity of Information Technology project
dengan proyek Teknologi Informasi yang disetujui; implementation with the approved Information Technology
projects;
e. kesesuaian Teknologi Informasi dengan kebutuhan sistem e. the conformity of Information Technology with the needs
informasi manajemen serta kebutuhan kegiatan usaha of management information systems and the Company’s
Perseroan; business activities;
f. efektivitas mitigasi risiko atas investasi Perseroan pada f. the effectiveness of risk mitigation on the Company’s
sektor Teknologi Informasi agar investasi Perseroan investment in the Information Technology sector to ensure
pada sektor Teknologi Informasi memberikan kontribusi such investment contributes to achieving the Company’s
terhadap pencapaian tujuan bisnis Perseroan; business objectives;
g. pemantauan atas kinerja Teknologi Informasi dan upaya g. monitoring Information Technology performance and
peningkatan kinerja Teknologi Informasi; efforts to improve Information Technology performance;
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h. upaya penyelesaian berbagai masalah terkait Teknologi h. efforts to resolve various Information Technology -related
Informasi yang tidak dapat diselesaikan oleh satuan kerja issues that cannot be effectively, efficiently, and timely
pengguna dan penyelenggara Teknologi Informasi secara resolved by user units and Information Technology
efektif, efisien, dan tepat waktu; dan providers; and
i. kecukupan dan alokasi sumber daya Teknologi Informasi i. the adequacy and allocation of the Company’s Information
yang dimiliki Perseroan. Technology resources.
Komposisi dan Masa Jabatan Komite Composition and Term of Office of the IT
Pengarah Teknologi Informasi Steering Committee
Per 31 Desember 2025, komposisi Komite Pengarah TI As of December 31, 2025, the composition of the Company’s
Perseroan adalah sebagai berikut: IT Steering Committee is as follows:
Jabatan Lain di
Posisi di Komite Periode Masa
Nama Dasar Pengangkatan Perseroan
Position in the Jabatan
Name Basis of Appointment Other Positions in
Committee Service Period
the Company
Eun Seonghyuk Ketua Surat Keputusan Direksi No. 028/DIR/ Finance Director 2025 – perubahan
Chairman HO/02/25 2025 - changes
tanggal 14 Februari 2025
Decision Letter of the Board of Directors
No. 028/DIR/HO/02/25
dated February 14, 2025
Cho Jaeseong Anggota Surat Keputusan Sirkuler Direksi No. Presiden Direktur 2025 – perubahan
Member 028/DIR/HO/02/25 tanggal 14 President Director 2025 - changes
Februari 2025
Circular Decision of the Board of
Directors No. 028/DIR/HO/02/25
dated February 14, 2025
Novita Widjaya Anggota Surat Keputusan Sirkuler Direksi No. Finance, ICT, and Risk 2025 – perubahan
Member 028/DIR/HO/02/25 tanggal 14 Management General 2025 - changes
Februari 2025 Manager
Circular Decision of the Board of
Directors No. 028/DIR/HO/02/25
dated February 14, 2025
Oktavianus Anggota Surat Keputusan Sirkuler Direksi No. Risk Management 2025 – perubahan
Member 028/DIR/HO/02/25 tanggal 14 Head 2025 - changes
Februari 2025
Circular Decision of the Board of
Directors No. 028/DIR/HO/02/25
dated February 14, 2025
Anggara Galih Anggota Surat Keputusan Sirkuler Direksi No. ICT Head 2025 – perubahan
Member 028/DIR/HO/02/25 tanggal 14 2025 - changes
Februari 2025
Circular Decision of the Board of
Directors No. 028/DIR/HO/02/25
dated February 14, 2025
Ekasari Tilawati Anggota Surat Keputusan Sirkuler Direksi No. Marketing Analyst and 2025 – perubahan
Member 028/DIR/HO/02/25 tanggal 14 Customer Care Head 2025 - changes
Februari 2025
Circular Decision of the Board of
Directors No. 028/DIR/HO/02/25
dated February 14, 2025
Independensi Komite Pengarah Teknologi Independence of the IT Steering
Informasi Committee
Perseroan menempatkan independensi sebagai prinsip utama The Company considers independence as the main principle
bagi Komite Pengarah TI dalam melaksanakan setiap tugas for the IT Steering Committee in carrying out all of its duties
dan tanggung jawabnya. Seluruh rekomendasi dan masukan and responsibilities. All recommendations and inputs provided
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
komite diberikan secara objektif dan profesional, dengan fokus by the Committee are delivered objectively and professionally,
pada kepentingan strategis Perseroan, termasuk optimalisasi with a focus on the Company’s strategic interests, including
pemanfaatan TI, penguatan tata kelola, serta penerapan optimizing IT utilization, strengthening governance, and
praktik keberlanjutan dan mitigasi risiko yang relevan. implementing relevant sustainability practices and risk
mitigation.
Rapat Komite Pengarah Teknologi IT Steering Committee’s Meetings
Kebijakan Rapat Meeting Policy
Komite Pengarah TI menyelenggarakan rapat secara The IT Steering Committee holds regular meetings
berkala untuk membahas arah, prioritas, dan pengawasan to discuss the Company’s IT direction, priorities, and
implementasi TI Perseroan. Rapat ini menjadi forum bagi implementation oversight. These meetings serve as a forum
anggota komite untuk mengevaluasi kinerja TI, menelaah risiko for Committee members to evaluate IT performance, review
yang terkait dengan pemanfaatan teknologi, serta memberikan risks associated with technology utilization, and provide
rekomendasi strategis kepada Direksi. Seluruh proses rapat strategic recommendations to the Board of Directors. All
dijalankan dengan prinsip independensi, objektivitas, dan meeting processes are conducted based on the principles of
transparansi, selaras dengan praktik GCG guna memastikan independence, objectivity, and transparency, in line with GCG
keputusan komite mendukung operasional yang aman, efisien, practices, to ensure that Committee decisions support safe,
dan berkelanjutan bagi Perseroan. efficient, and sustainable operations for the Company.
Frekuensi dan Tingkat Kehadiran Frequency and Attendance Rate
Sepanjang tahun 2025, Komite Pengarah TI telah Throughout 2025, the IT Steering Committee held 2 (two)
menyelenggarakan 2 (dua) kali rapat dengan rincian sebagai meetings, with details as follows:
berikut:
Nama Jabatan Jumlah Rapat Kehadiran
%
Name Position Total Meetings Attendance
Eun Seonghyuk Ketua 2 2 100
Chairman
Cho Jaeseong Anggota 2 2 100
Member
Novita Widjaya Anggota 2 2 100
Member
Oktavianus Anggota 2 2 100
Member
Anggara Galih Anggota 2 2 100
Member
Ekasari Tilawati Anggota 2 2 100
Member
Agenda Rapat Meeting Agenda
Rapat Komite Pengarah TI sepanjang 2025 membahas agenda Throughout 2025, the IT Steering Committee’s meetings
berikut: discussed the following agendas:
Tanggal
No. Agenda
Date
1 24 Juni 2025 1. Rencana Pemulihan Bencana | Disaster Recovery Plan
June 24, 2025 2. Regulasi ICT | ICT Regulation
3. Surat Manajemen Auditor Eksternal | Management Letter of External Auditor
2 22 Desember 2025 1. Anggaran TI dan Action Plan 2026 | IT Budget and Action Plan 2026
December 22, 2025 2. SOP untuk Proses Implementasi di dalam TFIS | SOP for Implementation Process in TFIS
3. Insiden Siber | Cyber Incident
4. Manajemen Aset TI | Management of IT Assets
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Program Pengembangan Kompetensi Komite Competency Development Program of the IT
Pengarah Teknologi Informasi Tahun 2025 Steering Committee in 2025
Sepanjang tahun 2025, anggota Komite Pengarah TI telah Throughout 2025, members of the IT Steering Committee had
mengikuti program pelatihan dan pengembangan kompetensi participated in relevant training and competency development
yangt relevan, yaitu sebagai berikut: programs, namely as follows:
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Eun Ketua Arah Kebijakan OJK Tahun 2025 4 Februari 2025 Raffles Hotel APPI
Seonghyuk Chairman dan Strategi Pertumbuhan Ekonomi February 4, 2025 Jakarta
Pemerintah Baru
OJK Policy Direction for 2025 and the
New Government’s Economic Growth
Strategy
Will Trade War Create Financial Turmoil 6 Mei 2025 Hotel Pullman APPI
May 6, 2025 Jakarta
Cho Anggota Arah Kebijakan OJK Tahun 2025 4 Februari 2025 Raffles Hotel APPI
Jaeseong Member dan Strategi Pertumbuhan Ekonomi February 4, 2025 Jakarta
Pemerintah Baru
OJK Policy Direction for 2025 and the
New Government’s Economic Growth
Strategy
Economic Outlook 2026 2 September 2025 Online APPI
September 2, 2025
Novita Anggota Certification Risk Management 12 Februari 2025 Hotel Sheraton LSPPI
Widjaya Member February 12, 2025 Grand Gandaria
Jakarta
Pentingnya Keamanan Siber di Industri 25 Juni 2025 Online APPI
Pembiayaan June 25, 2025
Memutus Mata Rantai Scam: Sinergi 26 Juni 2025 Online OJK Institute
dan Strategi Perlindungan Konsumen June 26, 2025
Sektor Keuangan
Breaking the Chain of Scams: Synergy
and Strategies for Consumer Protection
in the Financial Sector
Risk and Information Systems Control 30 Juni 2025 Online OJK Institute
June 30, 2025
Oktavianus Anggota Risk Appetite and Risk Culture: Pilar 9 Oktober 2025 Online OJK Institute
Member Utama dalam Penguatan Manajemen October 9, 2025
Risiko di Sektor Keuangan
Risk Appetite and Risk Culture: Main
Pillars in Strengthening Risk Management
in the Financial Sector
Anggara Anggota Transformasi Digital: Tren Inovasi 23 Januari 2025 Online OJK Institute
Galih Member Teknologi di Sektor Keuangan January 23, 2025
Digital Transformation: Trends in
Technology Innovation in the Financial
Sector
Pentingnya Keamanan Siber di Industri 25 Juni 2025 Online APPI
Pembiayaan June 25, 2025
The Importance of Cybersecurity in the
Financing Industry
Memutus Mata Rantai Scam: Sinergi 26 Juni 2025 Online OJK Institute
dan Strategi Perlindungan Konsumen June 26, 2025
Sektor Keuangan
Breaking the Chain of Scams: Synergy
and Strategies for Consumer Protection
in the Financial Sector
Sosialisasi Refreshment Kategori Alat 17 November 2025 Online Rapindo
Berat (Heavy Equipment) November 17, 2025
Dissemination and Refreshment Program
on Heavy Equipment Category
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Laporan Pelaksanaan Kegiatan Komite Report on the Implementation of the IT
Pengarah Teknologi Informasi Tahun 2025 Steering Committee’s Activities in 2025
Sepanjang tahun 2025, Komite Pengarah TI telah melaksanakan Throughout 2025, the IT Steering Committee carried out the
aktivitas berikut: following activities:
1. Memberikan rekomendasi kepada Direksi terkait 1. Providing recommendations to the Board of Directors
pengamanan informasi yang meliputi efektifitas related to information security, including the effectiveness
implementasi kebijakan pengamanan informasi dan of the implementation of information security policies
mitigasi resiko yang dilakukan untuk meningkatkan and risk mitigation measures undertaken to enhance
pengamanan informasi; information security;
2. Merekomendasikan mengenai rencana strategis Teknologi 2. Recommending the strategic information technology plan
Informasi yang searah dengan rencana strategis kegiatan aligned with the Company’s strategic business plan;
usaha Perseroan;
3. Pengarahan dalam perumusan kebijakan dan prosedur 3. Providing guidance in the formulation of key information
Teknologi Informasi yang utama sesperti kebijakan technology policies and procedures, such as information
pengamanan Teknologi Informasi dan manajemen risiko technology security policies and risk management related
terkait penggunaan Teknologi Informasi. to the use of information technology.
Komite Keuangan Berkelanjutan
Sustainable Finance Committee
Perseroan meyakini bahwa penerapan Keuangan Berkelanjutan The Company believes that the implementation of
ke depan akan menjadi fondasi pertumbuhan jangka panjang Sustainable Finance will become a foundation for its long-
Perseroan. Selain mendorong kontribusi nyata terhadap term growth. In addition to promoting a tangible contribution
pengembangan ekonomi hijau nasional, penerapan keuangan to the development of the national green economy, the
berkelanjutan juga memberikan dampak positif terhadap implementation of sustainable finance also has a positive
penguatan tata kelola perusahaan, penyempurnaan proses impact on strengthening corporate governance, improving
bisnis, serta peningkatan kepercayaan pemangku kepentingan. business processes, and enhancing stakeholder confidence.
Sejalan dengan komitmen tersebut, Perseroan telah In line with this commitment, the Company has established a
membentuk Komite Keuangan Berkelanjutan yang bertugas Sustainable Finance Committee tasked with overseeing the
mengawasi perumusan, pengembangan, dan implementasi formulation, development, and implementation of sustainable
strategi serta kebijakan keuangan berkelanjutan, guna finance strategies and policies, to ensure that their execution
memastikan penerapannya berjalan secara terarah, terukur, is directed, measurable, and sustainable.
dan berkesinambungan.
Pedoman Komite Keuangan Berkelanjutan Sustainable Finance Committee Guidelines
Dalam melaksanakan tugas dan tanggung jawabnya, Komite In carrying out its duties and responsibilities, the Sustainable
Keuangan Berkelanjutan berpedoman pada peraturan internal Finance Committee refers to the Company’s applicable internal
yang berlaku di Perseroan diantaranya Sustainable Finance regulations, including the Sustainable Finance Guidelines
Guidelines sesuai Surat Keputusan No. 194/COS/HO/11/24 as stipulated in Decision Letter No. 194/COS/HO/11/24
tanggal 22 November 2024, serta menjalankan fungsi dan dated November 22, 2024, and performs its functions
pengawasan dengan memperhatikan ketentuan POJK 51/ and oversight with due regard to POJK 51/POJK.03/2017
POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan concerning the Implementation of Sustainable Finance for
bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Financial Services Institutions, Issuers, and Public Companies.
Pedoman ini dirancang untuk memastikan setiap keputusan These guidelines are designed to ensure that every decision
dan rekomendasi komite mendukung pengelolaan keuangan and recommendation of the Committee supports responsible
Perseroan secara bertanggung jawab, selaras dengan prinsip financial management of the Company, is aligned with GCG
GCG, dan berkontribusi pada praktik keberlanjutan yang principles, and contributes to consistent sustainability
konsisten dalam mendukung kinerja jangka panjang Perseroan. practices in supporting the Company’s long-term performance.
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Keuangan Berkelanjutan Perseroan memiliki tugas dan The Company’s Sustainable Finance Committee has the
tanggung jawab berikut: following duties and responsibilities:
1. bertanggung jawab terhadap pengelolaan program aksi 1. being responsible for the overall management of the
keuangan berkelanjutan secara keseluruhan; sustainable finance action program;
2. memastikan bahwa program keuangan berkelanjutan 2. ensuring that the sustainable finance program is properly
dijalankan dengan baik oleh Unit Khusus Pengelola implemented by the Special Unit for Sustainable Finance
Keuangan Berkelanjutan; Management;
3. menetapkan Pedoman Aksi Keuangan Berkelanjutan; 3. establishing the Sustainable Finance Action Guidelines;
4. memastikan bahwa Pedoman Aksi Keuangan Berkelanjutan 4. ensuring that the Sustainable Finance Action Guidelines
telah diterapkan dan dilaksanakan; are implemented and executed;
5. menetapkan dan menyetujui Rencana Aksi Keuangan 5. establishing and approving the Sustainable Finance Action
Berkelanjutan. Plan.
Komposisi dan Masa Jabatan Komite Composition and Term of Office of the
Keuangan Berkelanjutan Sustainable Finance Committee
Per 31 Desember 2025, komposisi Komite Keuangan As of December 31, 2025, the composition of the Sustainable
Berkelanjutan adalah sebagai berikut: Finance Committee is as follows:
Jabatan Lain di
Posisi di Komite Periode Masa
Nama Dasar Pengangkatan Perseroan
Position in the Jabatan
Name Basis of Appointment Other Positions in
Committee Service Period
the Company
Cho Jaeseong Ketua Surat Keputusan No. 100/DIR/ Presiden Direktur 2024 – perubahan
Chairman HO/10/24 tanggal 21 Oktober 2024 President Director 2024 - changes
Decision Letter No. 100/DIR/HO/10/24
dated October 21, 2024
Eun Seonghyuk Anggota Surat Keputusan No. 100/DIR/ Finance Director 2024 – perubahan
Member HO/10/24 tanggal 21 Oktober 2024 2024 - changes
Decision Letter No. 100/DIR/HO/10/24
dated October 21, 2024
Ade Rafida Anggota Surat Keputusan No. 100/DIR/ Marketing Director 2024 – perubahan
Saulina Samosir Member HO/10/24 tanggal 21 Oktober 2024 2024 - changes
Decision Letter No. 100/DIR/HO/10/24
dated October 21, 2024
Vacant Anggota Surat Keputuan No. 100/DIR/ Corporate Legal, 2024 – perubahan
Member HO/10/24 tanggal 21 Oktober 2024 Compliance & AML 2024 - changes
Decision Letter No. 100/DIR/HO/10/24 Dept. Head
dated October 21, 2024 Compliance & AML
Head
Independensi Komite Keuangan Independence of the Sustainable Finance
Berkelanjutan Committee
Perseroan menempatkan independensi sebagai prinsip utama The Company places independence as the core principle for
bagi Komite Keuangan Berkelanjutan dalam melaksanakan the Sustainable Finance Committee in carrying out all of its
seluruh fungsi dan tanggung jawabnya. Setiap rekomendasi functions and responsibilities. Every recommendation provided,
yang diberikan baik terkait perencanaan, pelaksanaan, whether related to planning, implementation, or evaluation
maupun evaluasi penerapan keuangan berkelanjutan of sustainable finance practices, is prepared objectively and
disusun secara objektif dan profesional dengan fokus pada professionally, with a focus on the Company’s long-term
kepentingan jangka panjang Perseroan dan seluruh pemangku interests and all stakeholders. This approach ensures that the
kepentingan. Pendekatan ini memastikan bahwa keputusan Committee’s decisions not only support the optimization of
komite tidak hanya mendukung optimalisasi praktik keuangan sustainable finance practices, but also strengthen governance,
berkelanjutan, tetapi juga memperkuat tata kelola, mitigasi risk mitigation, and the consistent integration of ESG principles
risiko, dan integrasi prinsip LST secara konsisten ke dalam into the Company’s strategy and operations.
strategi dan operasional Perseroan.
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Rapat Komite Keuangan Berkelanjutan Sustainable Finance Committee’s Meetings
Kebijakan Rapat Meeting Policy
Sepanjang tahun 2025, Komite Keuangan Berkelanjutan tidak Throughout 2025, the Sustainable Finance Committee did not
menyelenggarakan rapat formal. Hal ini mempertimbangkan hold any formal meetings. This was due to the fact that the
bahwa fungsi, koordinasi, serta pemantauan atas implementasi functions, coordination, and monitoring of sustainable finance
prinsip keuangan berkelanjutan telah dilaksanakan secara implementation had been effectively carried out through other
efektif melalui forum manajemen lainnya dan komunikasi management forums and ongoing internal communications.
internal yang berjalan secara berkesinambungan.
Meskipun demikian, Perseroan tetap berkomitmen untuk Nevertheless, the Company remains committed to ensuring
memastikan bahwa aspek keuangan berkelanjutan terintegrasi that sustainable finance aspects are integrated into decision-
dalam proses pengambilan keputusan dan kegiatan making processes and operational activities. Evaluation of
operasional. Evaluasi atas kebijakan dan implementasi terkait policies and implementation related to sustainable finance
keuangan berkelanjutan dilakukan secara berkala melalui is conducted periodically through existing internal control
mekanisme pengawasan internal yang ada. mechanisms.
Ke depan, Perseroan akan terus memperkuat peran Komite In the future, the Company will continue to strengthen the role
Keuangan Berkelanjutan, termasuk melalui penyelenggaraan of the Sustainable Finance Committee, including through more
rapat secara lebih terstruktur guna mendukung penerapan structured meetings to support more optimal implementation
prinsip keberlanjutan yang lebih optimal. of sustainability principles.
Program Pengembangan Kompetensi Competency Development Program of the
Komite Keuangan Berkelanjutan Tahun Sustainable Finance Committee in 2025
2025
Sepanjang tahun 2025, anggota Komite Keuangan Throughout 2025, members of the Sustainable Finance
Berkelanjutan telah mengikuti program pelatihan dan Committee had participated in training and competency
pengembangan kompetensi dengan uraian sebagai berikut: development programs with the following description:
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Cho Jaeseong Ketua Arah Kebijakan OJK Tahun 2025 4 Februari 2025 Raffles Hotel Jakarta APPI
Chairman dan Strategi Pertumbuhan February 4, 2025
Ekonomi Pemerintah Baru
OJK Policy Direction for 2025 and
the New Government’s Economic
Growth Strategy
Economic Outlook 2026 2 September 2025 Online APPI
September 2, 2025
Eun Anggota Arah Kebijakan OJK Tahun 2025 4 Februari 2025 Raffles Hotel Jakarta APPI
Seonghyuk Member dan Strategi Pertumbuhan February 4, 2025
Ekonomi Pemerintah Baru
OJK Policy Direction for 2025 and
the New Government’s Economic
Growth Strategy
Will Trade War Create Financial 6 Mei 2025 Hotel Pullman Jakarta APPI
Turmoil May 6, 2025
Ade Rafida Anggota Economic Outlook 2026 2 September 2025 Online APPI
Saulina Member September 2, 2025
Samosir
Resilience and Turnaround: 28 Oktober 2025 Hotel Pullman Jakarta APPI
Indonesia’s Economic Direction October 28, 2025
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Laporan Pelaksanaan Kegiatan Komite Report of the Implementation of the
Keuangan Berkelanjutan Tahun 2025 Sustainable Finance Committee’s
Activities in 2025
Sepanjang tahun 2025, Komite Keuangan Berkelanjutan Throughout 2025, the Sustainable Finance Committee
telah melaksanakan program kerja strategis secara efektif, effectively implemented its strategic work program, supporting
mendukung implementasi keuangan berkelanjutan Perseroan the Company’s sustainable finance initiatives in alignment with
yang selaras dengan prinsip GCG dan praktik ESG. Secara GCG principles and ESG practices. The detailed programs
rinci, program kerja yang telah diimplementasikan antara lain: implemented include:
1. Penguatan integrasi prinsip keuangan berkelanjutan dalam 1. Strengthening the integration of sustainable finance
kebijakan dan prosedur internal, termasuk penyesuaian principles into internal policies and procedures, including
pedoman pembiayaan dengan mempertimbangkan aspek the adjustment of financing guidelines by considering
lingkungan, sosial, dan tata kelola (LST). environmental, social, and governance (ESG) aspects.
2. Penerapan proses identifikasi dan pengelolaan risiko 2. Implementing processes for identifying and managing risks
terkait aspek keberlanjutan, khususnya dalam kegiatan related to sustainability aspects, particularly in financing
pembiayaan, guna memastikan bahwa portofolio activities, to ensure that the Company’s portfolio remains
Perseroan tetap sejalan dengan prinsip kehati-hatian dan aligned with prudential and sustainability principles.
keberlanjutan.
3. Peningkatan awareness dan pemahaman internal melalui 3. Enhancing internal awareness and understanding through
sosialisasi kepada unit kerja terkait mengenai pentingnya dissemination activities for relevant work units regarding
implementasi keuangan berkelanjutan dalam kegiatan the importance of implementing sustainable finance in
operasional sehari-hari. daily operational activities.
4. Pemantauan secara berkala terhadap komposisi portofolio 4. Conducting periodic monitoring of the financing portfolio
pembiayaan, termasuk upaya untuk secara bertahap composition, including efforts to gradually increase the
meningkatkan porsi pembiayaan yang mendukung kegiatan portion of financing that supports environmentally and
usaha berwawasan lingkungan dan sosial. socially responsible business activities.
5. Penyusunan dan penyampaian laporan terkait implementasi 5. Preparing and submitting reports related to the
keuangan berkelanjutan sebagai bagian dari pemenuhan implementation of sustainable finance as part of regulatory
kewajiban kepada regulator serta bentuk transparansi compliance and as a form of transparency to stakeholders.
kepada pemangku kepentingan.
6. Koordinasi lintas fungsi dalam rangka memastikan 6. Cross-functional coordination to ensure the consistent
implementasi strategi keuangan berkelanjutan berjalan implementation of sustainable finance strategies in line
secara konsisten dan selaras dengan rencana bisnis with the Company’s business plan.
Perseroan.
Komite Produk dan Pengembangan
Kegiatan Usaha Syariah
Product and Development of Sharia Business Activities Committee
Dalam upaya mendorong pertumbuhan berkelanjutan As an effort to promote sustainable growth in the Sharia
di segmen pembiayaan syariah melalui skema Ijarah financing segment through the Ijarah Muntahiyah Bittamlik
Muntahiyah Bittamlik, Perseroan memiliki Komite Produk scheme, the Company has established the Product and
dan Pengembangan Kegiatan Usaha Syariah sebagai pilar Development of Sharia Business Activities Committee as
strategis dalam pengelolaan portofolio syariah. Komite ini a strategic pillar in managing the Sharia portfolio. This
secara aktif menyusun kajian mendalam dan analisis strategis Committee actively conducts in-depth studies and strategic
terkait pengembangan produk dan kegiatan usaha syariah analyses related to the development of new Sharia products
baru, sekaligus melakukan evaluasi serta penyempurnaan and business activities, while also continuously evaluating and
berkelanjutan atas seluruh produk dan kegiatan yang improving all implemented products and activities.
dijalankan.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Pedoman Komite Produk dan Product and Development of Sharia
Pengembangan Kegiatan Usaha Syariah Business Activities Committee Guidelines
Komite Produk dan Pengembangan Kegiatan Usaha Syariah The Product and Development of Sharia Business Activities
dibentuk berdasarkan Keputusan Direksi yang terakhir Committee was established based on a Board of Directors’
kali diubah melalui Keputusan No. 029/DIR/HO/02/25 Decision, which was latest amended by Decision No. 029/DIR/
tanggal 14 Februari 2025 perihal Perubahan Komite Produk HO/02/25 dated February 14, 2025, concerning Amendments
dan Pengembangan Kegiatan Usaha Syariah, di mana dalam to the Product and Development of Sharia Business Activities
menjalan tugas dan fungsinya senantiasa berpedoman kepada Committee, where in carrying out its duties and functions, the
ketentuan peraturan perundang-undangan yang berlaku. Committee consistently refers to the provisions of applicable
laws and regulations.
Tugas dan Tanggung Jawab Duties and Responsibilities
Komite Produk dan Pengembangan Kegiatan Usaha Syariah The Company’s Product and Development of Sharia Business
Perseroan memiliki peran strategis dalam memastikan Activities Committee plays a strategic role in ensuring that
setiap produk dan kegiatan usaha syariah dikembangkan dan every Sharia product and business activity is developed and
dijalankan secara profesional sesuai prinsip syariah. Secara executed professionally in accordance with Sharia principles.
rinci, tugas dan tanggung jawab komite meliputi: In detail, the Committee’s duties and responsibilities include:
1. melakukan kajian dan analisis pengembangan produk atau 1. conducting studies and analyses on the development of
kegiatan usaha baru yang akan dilakukan atau dipasarkan; new products or business activities to be implemented or
marketed;
2. melakukan evaluasi dan penyempurnaan atas setiap 2. evaluating and refining each product or business activity;
produk atau kegiatan usaha;
3. memberikan rekomendasi, saran, dan masukan serta 3. providing recommendations, advice, input, and evaluation
evaluasi atas aspek pemasaran dan pemenuhan prinsip on marketing aspects, compliance with Sharia principles,
syariah dan mitigasi risiko; dan and risk mitigation; and
4. merumuskan dan mengusulkan capaian kinerja bulanan 4. formulating and proposing monthly and annual performance
dan tahunan untuk kegiatan usaha berdasarkan Prinsip targets for business activities based on Sharia principles.
Syariah.
Komposisi dan Masa Jabatan Komite Composition and Term of Office of the
Produk dan Pengembangan Kegiatan Product and Development of Sharia
Usaha Syariah Business Activities Committee
Komposisi Komite Produk dan Pengembangan Kegiatan Usaha The composition of the Product and Development of Sharia
Syariah pada akhir 2025 adalah sebagai berikut: Business Activities Committee as of the end of 2025 is as
follows:
Posisi di Jabatan Lain di
Periode Masa
Nama Komite Dasar Pengangkatan Perseroan
Jabatan
Name Position in the Basis of Appointment Other Positions in
Service Period
Committee the Company
Ina Dashinta Penanggungjawab Surat Keputusan Sirkuler Direksi No. 029/DIR/ Direktur Loan 2025 – perubahan
Hamid Person in Charge HO/02/25 tanggal 14 Februari 2025 Operation dan AR 2025 - changes
Circular Decision of the Board of Directors No. Management
029/DIR/HO/02/25 dated February 14, 2025 Director of Loan
Operation and AR
Management
Rany Ken Gesti Anggota Surat Keputusan Sirkuler Direksi No. 029/DIR/ Pimpinan Unit Usaha 2025 – perubahan
Rachman Member HO/02/25 tanggal 14 Februari 2025 Syariah 2025 – changes
Circular Decision of the Board of Directors No. Sharia Business Unit
029/DIR/HO/02/25 dated February 14, 2025 Head
Andi Putra Anggota Surat Keputusan Sirkuler Direksi No. 029/DIR/ Commercial SME 2025 – perubahan
Member HO/02/25 tanggal 14 Februari 2025 General Manager 2025 – changes
Circular Decision Letter of the Board of
Directors No. 029/DIR/HO/02/25 dated
February 14, 2025
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Posisi di Jabatan Lain di
Periode Masa
Nama Komite Dasar Pengangkatan Perseroan
Jabatan
Name Position in the Basis of Appointment Other Positions in
Service Period
Committee the Company
Julius Kaurranny Anggota Surat Keputusan Sirkuler Direksi No. 029/DIR/ Corporate Relation 2025 – perubahan
Member HO/02/25 tanggal 14 Februari 2025 General Manager 2025 – changes
Circular Decision of the Board of Directors No.
029/DIR/HO/02/25 dated February 14, 2025
Wirman Hadi Anggota Surat Keputusan Sirkuler Direksi No. 029/DIR/ Legal and Loan 2025 – perubahan
Member HO/02/25 tanggal 14 Februari 2025 Operation Head 2025 – changes
Circular Decision of the Board of Directors No.
029/DIR/HO/02/25 dated February 14, 2025
Vacant Anggota Surat Keputusan Sirkuler Direksi No. 029/DIR/ Business Development 2025 – perubahan
Member HO/02/25 tanggal 14 Februari 2025 Head 2025 – changes
Circular Decision of the Board of Directors No.
029/DIR/HO/02/25 dated February 14, 2025
Catharina Diah Anggota Surat Keputusan Sirkuler Direksi No. 029/DIR/ Business Development 2025 – perubahan
Sari Anggraeni Member HO/02/25 tanggal 14 Februari 2025 Staff 2025 – changes
Circular Decision of the Board of Directors No.
029/DIR/HO/02/25 dated February 14, 2025
Independensi Komite Produk dan Independency of the Product and
Pengembangan Kegiatan Usaha Syariah Development of Sharia Business Activities
Committee
Perseroan menempatkan independensi sebagai prinsip utama The Company places independence as the main principle
bagi seluruh anggota Komite Produk dan Pengembangan for all members of the Product and Development of Sharia
Kegiatan Usaha Syariah dalam melaksanakan tugas dan Business Activities Committee in carrying out their duties and
tanggung jawabnya. Seluruh rekomendasi, kajian, dan evaluasi responsibilities. All recommendations, studies, and evaluations
yang diberikan disusun secara objektif dan profesional bebas provided are prepared objectively and professionally, free from
dari benturan kepentingan dengan fokus pada kepentingan conflicts of interest, with a focus on the Company’s strategic
strategis Perseroan serta keberlanjutan pengembangan produk interests and the sustainable development of sharia products
dan kegiatan usaha syariah. Pendekatan ini memastikan and business activities. This approach ensures that committee
keputusan komite tidak hanya mematuhi prinsip syariah dan decisions not only comply with sharia principles and good
tata kelola yang baik, tetapi juga mendukung praktik ESG dan governance practices but also support ESG principles and
pertumbuhan usaha yang berkelanjutan, sekaligus memberikan sustainable business growth, while delivering added value to
nilai tambah bagi seluruh pemangku kepentingan. all stakeholders.
Rapat Komite Produk dan Pengembangan Product and Development of Sharia
Kegiatan Usaha Syariah Business Activities Committee’s Meetings
Kebijakan Rapat Meeting Policy
Sepanjang tahun 2025, Komite Produk dan Pengembangan Throughout 2025, the Product and Development of Sharia
Kegiatan Usaha Syariah tidak menyelenggarakan rapat Business Activities Committee did not hold formal meetings.
formal. Hal ini dikarenakan fungsi koordinasi, evaluasi, dan This is because the functions of coordination, evaluation, and
pengembangan produk serta kegiatan usaha syariah telah development of sharia products and business activities have
dilaksanakan secara efektif melalui forum manajemen been effectively carried out through relevant management
terkait dan komunikasi internal yang berjalan secara forums and ongoing internal communication.
berkesinambungan.
Perseroan tetap memastikan bahwa pengembangan produk The Company continues to ensure that the development
dan kegiatan usaha syariah dilakukan secara prudent serta of sharia products and business activities is conducted
selaras dengan prinsip syariah, ketentuan regulator, dan prudently and in alignment with sharia principles, regulatory
kebutuhan pasar. Proses evaluasi atas peluang pengembangan requirements, and market needs. The evaluation of sharia
usaha syariah serta pemantauan implementasinya tetap business development opportunities and the monitoring of
dilakukan secara berkala melalui mekanisme pengawasan their implementation are still carried out periodically through
internal yang ada. existing internal supervisory mechanisms.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Ke depan, Perseroan berkomitmen untuk terus memperkuat In the future, the Company is committed to further
peran Komite Produk dan Pengembangan Kegiatan Usaha strengthening the role of the Product and Development of
Syariah, termasuk melalui penyelenggaraan rapat secara Sharia Business Activities Committee, including by organizing
lebih terstruktur apabila diperlukan, guna mendukung more structured meetings, when necessary, to support more
pengembangan usaha syariah yang lebih optimal dan optimal and sustainable sharia business development.
berkelanjutan.
Program Pengembangan Kompetensi Competency Development Program of
Komite Produk dan Pengembangan the Product and Development of Sharia
Kegiatan Usaha Syariah Tahun 2025 Business Activities Committee in 2025
Sepanjang tahun 2025, anggota Komite Produk dan Throughout 2025, members of the Product and Development
Pengembangan Kegiatan Usaha Syariah telah mengikuti of Sharia Business Activities Committee had participated in the
program pelatihan dan pengembangan kompetensi sebagai following training and competency development programs:
berikut:
Nama Jabatan Materi Tanggal Lokasi Penyelenggara
Name Position Material Date Location Organizer
Ina Dashinta Penanggungjawab Arah Kebijakan OJK Tahun 2025 4 Februari Raffles Hotel APPI
Hamid Person in Charge dan Strategi Pertumbuhan Ekonomi 2025 Jakarta
Pemerintah Baru February 4,
OJK Policy Direction for 2025 and the 2025
New Government’s Economic Growth
Strategy
Resilience and Turnaround : Indonesia’s 30 Oktober Hotel Pullman APPI
Economic Direction 2025 Jakarta
October 30,
2025
Julius Kaurranny Anggota Sertifikasi Dasar Pembiayaan Manajerial 10-12 June Grand Orchardz LSPPI
Member Basic Certification in Managerial 2025 Kemayoran,
Financing June 10-12, Jakarta
2025
Global Friendship Course 25 Oktober Kantor Perseroan Perseroan
2025 Company Office The Company
October 25,
2025
Wirman Hadi Anggota Sosialisasi Refreshment Kategori Alat 17 November Online PT Rapi Utama
Member Berat (Heavy Equipment) 2025 Indonesia
Dissemination and Refreshment on November 17, (Rapindo)
Heavy Equipment Category (Heavy 2025
Equipment)
Laporan Pelaksanaan Kegiatan Komite Report of the Implementation of the
Produk dan Pengembangan Kegiatan Product and Development of Sharia
Usaha Syariah Tahun 2025 Business Activities Committee’s Activities
in 2025
Sepanjang tahun 2025, Komite Produk dan Pengembangan Throughout 2025, the Product and Development of Sharia
Kegiatan Usaha Syariah telah menjalankan sejumlah inisiatif Business Activities Committee had carried out a number of
program strategis sebagai berikut: strategic program initiatives as follows:
1. Pengkajian dan pengembangan konsep produk pembiayaan 1. Reviewing and developing concepts for sharia-based
berbasis syariah yang disesuaikan dengan kebutuhan financing products tailored to market needs and the
pasar serta karakteristik portofolio Perseroan. characteristics of the Company’s portfolio.
2. Penguatan kesesuaian dan kepatuhan terhadap prinsip 2. Strengthening compliance with sharia principles through
syariah melalui koordinasi dengan fungsi terkait, termasuk coordination with relevant functions, including ensuring
memastikan bahwa struktur akad dan mekanisme that contract structures and financing mechanisms comply
pembiayaan telah memenuhi ketentuan yang berlaku. with applicable regulations.
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3. Evaluasi secara berkala terhadap potensi pengembangan 3. Conducting periodic evaluations of the potential for
kegiatan usaha syariah, termasuk identifikasi peluang developing sharia business activities, including identifying
pasar dan segmentasi nasabah yang sesuai. market opportunities and appropriate customer
segmentation.
4. Peningkatan pemahaman internal terkait produk dan 4. Enhancing internal understanding of sharia products and
kegiatan usaha syariah melalui sosialisasi kepada unit business activities through dissemination to relevant work
kerja terkait, guna mendukung kesiapan implementasi units, in order to support comprehensive implementation
secara menyeluruh. readiness.
5. Koordinasi lintas fungsi dalam rangka memastikan 5. Conducting cross-functional coordination to ensure the
kesiapan infrastruktur, sistem, dan prosedur operasional readiness of infrastructure, systems, and operational
dalam mendukung pengembangan usaha syariah. procedures in supporting the development of sharia
business activities.
6. Pemantauan terhadap perkembangan regulasi terkait 6. Monitoring developments in regulations related to sharia
kegiatan usaha syariah serta penyesuaian kebijakan business activities and adjusting internal policies to remain
internal agar tetap sejalan dengan ketentuan regulator. aligned with regulatory requirements.
Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan berperan strategis sebagai penghubung Corporate Secretary plays a strategic role as a liaison between
antara Perseroan dengan seluruh pemangku kepentingan, the Company and all stakeholders, including regulators,
termasuk regulator, pemegang saham, investor, dan shareholders, investors, and the public. In carrying out its
masyarakat. Dalam menjalankan fungsinya, Sekretaris functions, Corporate Secretary ensures the implementation
Perusahaan memastikan terlaksananya prinsip keterbukaan of timely, accurate, and transparent information disclosure
informasi secara tepat waktu, akurat, dan transparan, serta principles, as well as the Company’s compliance with all
kepatuhan Perseroan terhadap seluruh peraturan perundang- applicable laws and regulations, particularly in the capital
undangan yang berlaku, khususnya di bidang pasar modal. market sector.
Selain itu, Sekretaris Perusahaan bertanggung jawab untuk In addition, Corporate Secretary is responsible for monitoring
memantau perkembangan regulasi serta memastikan regulatory developments and ensuring their implementation in
implementasinya dalam kegiatan operasional Perseroan. the Company’s operational activities. In this regard, Corporate
Dalam hal ini, Sekretaris Perusahaan secara aktif memberikan Secretary actively provides support, input, and advice to the
dukungan, masukan, dan nasihat kepada Direksi dan Dewan Board of Directors and the Board of Commissioners regarding
Komisaris terkait aspek kepatuhan terhadap ketentuan yang compliance aspects with regulations set by the Financial
ditetapkan oleh Otoritas Jasa Keuangan, Bursa Efek Indonesia, Services Authority, the Indonesia Stock Exchange, and other
serta peraturan pasar modal lainnya. capital market regulations.
Sekretaris Perusahaan juga berperan dalam mengoordinasikan Corporate Secretary also plays a role in coordinating the
pelaksanaan aksi korporasi, penyelenggaraan Rapat Umum execution of corporate actions, the organization of General
Pemegang Saham, serta komunikasi yang efektif dengan Meetings of Shareholders, and effective communication with
investor dan analis, guna menjaga kepercayaan publik dan investors and analysts, in order to maintain public trust and
mendukung terciptanya tata kelola perusahaan yang baik support the implementation of Good Corporate Governance.
(Good Corporate Governance).
Melalui peran tersebut, Sekretaris Perusahaan turut Through these roles, Corporate Secretary contributes to
berkontribusi dalam menjaga reputasi Perseroan, meningkatkan safeguarding the Company’s reputation, enhancing the quality
kualitas keterbukaan informasi, serta memastikan hubungan of information disclosure, and ensuring harmonious and
yang harmonis dan berkelanjutan dengan para pemangku sustainable relationships with stakeholders.
kepentingan.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Dwi Indriyanie
Sekretaris Perusahaan
Corporate Secretary
Usia | Age
44 Tahun | Years old Dasar Hukum
Surat Keputusan Direksi No. 032/DIR/HO/03/19 tanggal 29 Maret 2019.
Kewarganegaraan | Nationality
Indonesia
Riwayat Pendidikan
Indonesian
• Sarjana Hukum dengan gelar kehormatan dari Universitas Pancasila Jakarta (2003);
• Magister Hukum Universitas Tarumanagara (sedang berjalan).
Riwayat Karier
• 15 tahun pengalaman dalam bidang perbankan di PT Bank Yudha Bhakti Tbk (saat ini PT
Bank Neo Commerce Tbk) dengan jabatan terakhir sebagai Kepala Departemen Corporate
Secretary dan Corporate Communication (2004 - 2019);
• Corporate Secretary Manager Perseroan (2019-2021);
• Corporate Secretary, Compliance and AML Head Perseroan (2019-2025);
• Corporate Secretary, Compliance and HR General Manager Perseroan (2025-sekarang).
Rangkap Jabatan
Anggota Komite Nominasi dan Remunerasi di Perseroan.
Legal Basis of Appointment
Board of Directors’ Decision Letter No. 032/DIR/HO/03/19 dated March 29, 2019.
Educational Background
• Bachelor of Law (Honours) from Universitas Pancasila, Jakarta (2003);
• Master of Law from Universitas Tarumanagara (in progress).
Career History
• 15 years of experience in the banking sector at PT Bank Yudha Bhakti Tbk (currently PT Bank
Neo Commerce Tbk), with the last position as Head of the Corporate Secretary and Corporate
Communication Department (2004–2019);
• Corporate Secretary Manager of the Company (2019–2021);
• Corporate Secretary, Compliance and AML Head of the Company (2019–2025);
• Corporate Secretary, Compliance and HR General Manager of the Company (2025–present).
Concurrent Positions
Member of the Nomination and Remuneration Committee of the Company.
Tugas dan Tanggung Jawab Duties and Responsibilities
Uraian tugas dan tanggung jawab Sekretaris Perusahaan, The duties and responsibilities of the Corporate Secretary are
adalah sebagai berikut: as follows:
1. Mengikuti perkembangan Pasar Modal khususnya 1. Monitoring developments in the capital market, particularly
peraturan-peraturan yang berlaku di bidang Pasar Modal; regulations applicable in the capital market sector;
2. Memberikan pelayanan kepada masyarakat atas setiap 2. Providing services to the public for any information
informasi yang dibutuhkan pemodal yang berkaitan dengan required by investors related to the condition of the issuer
kondisi emiten atau perusahaan publik; or public company;
3. Memberikan masukan kepada Direksi untuk mematuhi 3. Providing input to the Board of Directors to ensure
ketentuan Undang-Undang No. 8 tahun 1995 tentang compliance with Law No. 8 of 1995 concerning Capital
Pasar Modal dan peraturan pelaksanaannya; Markets and its implementing regulations;
4. Membantu Direksi dan Dewan Komisaris dalam 4. Assisting the Board of Directors and the Board of
pelaksanaan tata kelola meliputi: Commissioners in implementing governance, including:
a. Keterbukaan informasi kepada masyarakat, para a. Information disclosure to the public, shareholders, and
pemegang saham dan pihak lain yang berkepentingan, other stakeholders, including ensuring the availability
termasuk ketersediaan informasi pada situs web of information on the Company’s website;
Perseroan;
b. Penyampaian laporan kepada regulator dan instansi b. Submission of reports to regulators and other
pemerintah lainnya secara akurat dan tepat waktu; government institutions accurately and in a timely
manner;
c. Penyelenggaraan dan dokumentasi Rapat Umum c. Organization and documentation of General Meetings
Pemegang Saham; of Shareholders (GMS);
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d. Penyelenggaraan dan dokumentasi Rapat Direksi dan/ d. Organization and documentation of Board of Directors
atau Dewan Komisaris; and/or Board of Commissioners meetings;
e. Pelaksanaan program orientasi terhadap Perseroan e. Implementation of orientation programs for Directors
bagi Direksi dan/atau Dewan Komisaris. and/or Board of Commissioners regarding the
Company.
5. Sebagai penghubung atau contact person antara Perseroan 5. Acting as a liaison or contact person between the Company
dengan OJK, BEI, dan pemangku kepentingan lainnya; and OJK, IDX, and other stakeholders;
6. Bertanggung jawab dalam penyelenggaraan RUPS 6. Responsible for the organization of the Company’s GMS;
Perseroan;
7. Menjaga kerahasiaan dokumen, data, dan informasi 7. Maintaining the confidentiality of documents, data, and
rahasia kecuali untuk memenuhi kewajiban sesuai dengan confidential information except when required to comply
peraturan perundang-undangan; with laws and regulations;
8. Bertanggung jawab kepada Direksi, sehingga setiap 8. Reporting to the Board of Directors, whereby any
informasi yang disampaikan oleh Sekretaris Perusahaan information disclosed by the Corporate Secretary to the
kepada publik merupakan informasi resmi dari Perseroan. public constitutes official information of the Company.
Pelaksanaan Tugas Tahun 2025 Implementation of Duties in 2025
Sepanjang tahun 2025, Sekretaris Perusahaan telah Throughout 2025, Corporate Secretary had consistently and
melaksanakan tugas dan tanggung jawabnya secara konsisten professionally carried out its duties and responsibilities in
dan profesional dalam mendukung penerapan tata kelola supporting the implementation of Good Corporate Governance
perusahaan yang baik serta pemenuhan kewajiban Perseroan and the Company’s compliance with capital market obligations,
di bidang pasar modal, sebagai berikut: as follows:
1. Mengikuti perkembangan Pasar Modal khususnya 1. Monitoring developments in the capital market, particularly
peraturan perundang-undangan yang berlaku, memastikan applicable laws and regulations, and ensuring compliance
kepatuhan seluruh anggota Direksi dan anggota Dewan by all members of the Board of Directors and Board of
Komisaris atas peraturan baru yang dikeluarkan oleh OJK, Commissioners with new regulations issued by OJK, IDX,
BEI, dan instansi berwenang lainnya yang terkait dengan and other relevant authorities, by disseminating such
Pasar Modal dengan cara menyampaikan informasi information;
tersebut;
2. Menyusun Laporan Tahunan dan Laporan Keberlanjutan 2. Preparing the Company’s 2024 Annual Report and
Perseroan tahun 2024 yang dilaporkan di tahun 2025; Sustainability Report, which were submitted in 2025;
3. Mengkoordinasikan, menghadiri rapat Direksi dan/atau 3. Coordinating, attending meetings of the Board of Directors
rapat Dewan Komisaris serta mendokumentasikan notulen and/or Board of Commissioners, and documenting
dari rapat yang diselenggarakan; minutes of meetings held;
4. Mengkoordinasikan pelaksanaan Tanggung Jawab Sosial 4. Coordinating the implementation of Corporate Social
Perusahaan; Responsibility;
5. Menyelenggarakan Rapat Umum Pemegang Saham 5. Organizing the Annual General Meeting of Shareholders
Tahunan dan Rapat Umum Pemegang Saham Luar Biasa and Extraordinary General Meeting of Shareholders of the
Perseroan pada tanggal 05 Juni 2025; Company on June 5, 2025;
6. Menyelenggarakan program Literasi dan Inklusi 6. Implementing the Company’s Financial Literacy and
Keuangan Perseroan berkolaborasi dengan Departemen Inclusion program in collaboration with the Business
Pengembangan Bisnis serta Departemen Penjualan dan Development Department as well as the Sales and
Pemasaran; Marketing Department;
7. Menyusun Rencana Aksi Keuangan Berkelanjutan tahun 7. Preparing the 2026 Sustainable Finance Action Plan;
2026;
8. Menyusun Rencana Bisnis Perseroan tahun 2026; 8. Preparing the Company’s 2026 Business Plan;
9. Menyampaikan keterbukaan informasi kepada masyarakat 9. Conducting information disclosure to the public through
baik melalui situs web Perseroan dan situs web Bursa Efek the Company’s website and the Indonesia Stock Exchange
Indonesia serta menyampaikan laporan secara berkala website, as well as submitting periodic and ad hoc reports
maupun insidental kepada regulator secara akurat dan to regulators accurately and in a timely manner;
tepat waktu;
10. Menyampaikan seluruh kewajiban pelaporan terkait pasar 10. Submitting all capital market and multifinance reporting
modal dan perusahaan pembiayaan secara tepat waktu obligations in a timely manner in accordance with
sesuai dengan ketentuan yang berlaku; applicable regulations;
11. Melakukan penyempurnaan secara bertahap atas 11. Gradually improving all internal Company policies by
seluruh ketentuan internal Perseroan dengan melakukan aligning them with applicable laws and regulations.
penyesuaian terhadap ketentuan peraturan perundang-
undangan yang berlaku.
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Seluruh aktivitas dan pelaksanaan tugas Sekretaris Perusahaan All activities and execution of the Corporate Secretary’s duties
sepanjang tahun 2025 telah dilaporkan kepada Direksi dan throughout 2025 had been reported to the Board of Directors
Dewan Komisaris sebagai bagian dari mekanisme akuntabilitas and the Board of Commissioners as part of the Company’s
dan pengawasan internal Perseroan. Laporan tersebut telah internal accountability and oversight mechanism. The report
memperoleh persetujuan Direksi dalam Rapat Direksi yang was approved by the Board of Directors in the Board of
diselenggarakan pada tanggal 29 Januari 2026, serta telah Directors Meeting held on January 29, 2026, and was submitted
disampaikan dan dibahas dalam Rapat Dewan Komisaris and discussed in the Board of Commissioners Meeting on
pada tanggal 30 Januari 2026, sebagai bentuk pengawasan January 30, 2026, as a form of supervision and evaluation of
dan evaluasi atas efektivitas pelaksanaan fungsi Sekretaris the effectiveness of the Corporate Secretary function.
Perusahaan.
Program Pelatihan dan Pengembangan Training and Competency Development
Kompetensi Sekretaris Perusahaan Tahun Programs of Corporate Secretary in 2025
2025
Dalam rangka menjaga agility Perseroan dalam merespons In order to maintain the Company's agility in responding to the
dinamika dan perkembangan pasar modal yang semakin increasingly rapid dynamics and developments in the capital
cepat, Sekretaris Perusahaan secara berkelanjutan mengikuti market, the Corporate Secretary will continuously participate
program pelatihan dan pengembangan kompetensi di in training and competency development programs throughout
sepanjang tahun 2025, sebagai berikut: 2025, as follows:
Tanggal Topik Pelatihan Lokasi Penyelenggara
Date Training Topic Location Organizer
17 Januari 2025 How to Achieve Peak Performance in 2025 Online OJK Institute
January 17, 2025
23 Januari 2025 Analisa Transaksi Keuangan yang Mencurigakan bagi Hotel Sheraton Grand APPI
January 23, 2025 Perusahaan Pembiayaan Jakarta Gandaria City
Analysis of Suspicious Financial Transactions for Financing
Companies
18 Februari 2025 Pendalaman POJK Nomor 14 Tahun 2022 tentang Online ICSA
February 18, 2025 Penyampaian Laporan Keuangan Berkala Emiten atau
Perusahaan Publik
In-depth Review of OJK Regulation No. 14 of 2022 on the
Submission of Periodic Financial Statements of Issuers or
Public Companies
14 April 2025 Sosialisasi Putusan Mahkamah Konstitusi Nomor 168/ Online APPI
April 14, 2025 PUU-XXI/2023 tanggal 31 Oktober 2024 tentang Uji
Materi UU No.6 tahun 2023 tentang Cipta Kerja Khusus
yang terkait dengan Ketenagakerjaan
Dissemination of Constitutional Court Decision No. 168/
PUU-XXI/2023 dated October 31, 2024 concerning
Judicial Review of Law No. 6 of 2023 on Job Creation
specifically related to Employment
27 Mei 2025 From Policy to Practice : Embedding ESG into Business Ashley Hotel Wahid ICSA
May 27, 2025 Strategy Hasyim Jakarta
01-29 Agustus 2025 Certified Foundation Human Resources Professional Santika Premier Hayam Qne GML
August 01-29, 2025 Wuruk Jakarta Qu Bisa
22 Oktober 2025 Certified Human Resources Professional Atma Jaya Catholic Online Atma Jaya
October 22, 2025 University of Indonesia
29 Oktober 2025 Webinar IDX-IAI : Sosialisasi Pernyataan Standar Online Bursa Efek Indonesia
October 29, 2025 Pengungkapan Keberlanjutan (PSPK 1 dan PSPK 2) Indonesia Stock Exchange
IDX–IAI Webinar: Dissemination of Sustainability
Disclosure Standards (PSPK 1 and PSPK 2)
07 November 2025 From Compliance to Confidence: Redefining ACGS through Online ICSA Academy
November 07, 2025 ESG and Digital Governance
14 November 2025 Orange Forum 2025 Kerja Sama PT Bursa Efek Indonesia Gedung Bursa Efek Bursa Efek Indonesia
November 14, 2025 dengan Impact Investment Exchange Pte. Lte (IIX) Indonesia Indonesia Stock Exchange
Orange Forum 2025 Collaboration between Indonesia Indonesia Stock
Stock Exchange and Impact Investment Exchange Pte. Ltd. Exchange Building
(IIX)
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Audit Internal
Internal Audit
Audit Internal memegang peran strategis dalam memberikan Internal Audit plays a strategic role in providing assurance
keyakinan (assurance) terkait efektivitas pengendalian regarding the effectiveness of internal controls, risk
internal, manajemen risiko, dan kepatuhan terhadap regulasi management, and compliance with applicable regulations,
yang berlaku, sekaligus menyampaikan rekomendasi yang while also delivering recommendations designed to enhance
dirancang untuk meningkatkan efisiensi, kinerja, dan nilai efficiency, performance, and added-value for the Company.
tambah bagi Perseroan. Seluruh temuan dan saran yang All findings and recommendations produced by Internal Audit
dihasilkan Audit Internal disampaikan secara objektif kepada are submitted objectively to management and the Board
manajemen dan Dewan Komisaris, kemudian ditindaklanjuti of Commissioners, and are followed up with continuous
dengan pemantauan berkelanjutan untuk memastikan monitoring to ensure effective corrective actions and
perbaikan yang efektif serta peningkatan kualitas proses di improvements in future processes. This approach not only
masa depan. Pendekatan ini tidak hanya memperkuat GCG strengthens GCG and risk mitigation but also supports the
dan mitigasi risiko, tetapi juga mendukung integrasi prinsip integration of sustainability principles across all aspects of
keberlanjutan dalam seluruh aspek operasional Perseroan the Company’s operations, thereby reinforcing long-term
sehingga memperkuat kinerja jangka panjang dan membangun performance and building stakeholder trust.
kepercayaan pemangku kepentingan.
Peraturan Audit Internal Internal Audit Regulation
Audit Internal melaksanakan fungsi dan tanggung jawabnya Internal Audit performs its duties and responsibilities based
berdasarkan ketentuan POJK No. 56/POJK.04/2015 (“POJK on POJK No. 56/POJK.04/2015 (“POJK 56/2015”) concerning
56/2015”) tentang Pembentukan dan Pedoman Penyusunan the Establishment and Guidelines for the Internal Audit Unit
Piagam Unit Audit Internal, serta mengacu pada Surat Charter, and refers to the Board of Directors and Board of
Keputusan Sirkuler Direksi dan Dewan Komisaris No. 103/ Commissioners Circular Decision No. 103/DIR/HO/09/21
DIR/HO/09/21 tanggal 22 September 2021, yang kemudian dated September 22, 2021, which was most recently amended
diperbarui terakhir melalui Keputusan Sirkuler Direksi No. through Board of Directors’ Circular Decision No. 176/DIR/
176/DIR/HO/12/25 tanggal 09 Desember 2025 mengenai HO/12/25 dated December 9, 2025, regarding Amendment
Perubahan Internal Audit Regulation. to Internal Audit Regulation.
Kerangka regulasi dan pedoman internal yang dimiliki The Company’s regulatory framework and internal guidelines
Perseroan menjadi landasan utama bagi seluruh auditor internal serve as the main foundation for all internal auditors to perform
Perseroan untuk bekerja secara profesional, independen, dan their duties professionally, independently, and consistently,
konsisten, sekaligus memperkuat efektivitas tata kelola dan while also strengthening governance effectiveness and the
kinerja jangka panjang Perseroan. Company’s long-term performance.
Tugas dan Tanggung Jawab Duties and Responsibilities
Ruang lingkup tugas dan tanggung jawab Audit Internal The scope of duties and responsibilities of the Company’s
Perseroan, adalah sebagai berikut: Internal Audit is as follows:
1. Menyusun dan merealisasikan rencana program audit 1. Preparing and implementing the annual audit program plan;
tahunan;
2. Membantu tugas Presiden Direktur dan Dewan Komisaris 2. Assisting the President Director and the Board of
Perseroan dalam melakukan pengawasan operasional Commissioners in supervising the Company’s operational
Perseroan, terutama untuk melakukan pemantauan atas activities, particularly in monitoring audit results;
hasil audit;
3. Melakukan pemeriksaan, membuat analisis, dan 3. Conducting examinations, analyses, and assessments
memberikan penilaian atas efisiensi dan efektivitas di of efficiency and effectiveness in finance, accounting,
bidang keuangan, akuntansi, operasional, sumber daya operations, human resources, marketing, information
manusia, pemasaran, teknologi informasi, dan kegiatan technology, and other activities;
lainnya;
4. Memberikan saran perbaikan dan informasi yang objektif 4. Providing improvement recommendations and objective
tentang kegiatan yang diperiksa pada semua tingkat information regarding the activities reviewed at all levels
manajemen; of management;
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5. Menguji dan mengevaluasi pelaksanaan pengendalian 5. Testing and evaluating the implementation of internal
internal dan sistem manajemen risiko sesuai dengan controls and risk management systems in accordance with
kebijakan Perseroan; Company policies;
6. Membuat laporan hasil audit dan menyampaikan laporan 6. Preparing audit reports and submitting them to the
tersebut kepada Presiden Direktur dan Dewan Komisaris; President Director and the Board of Commissioners;
7. Memantau, menganalisis, dan melaporkan pelaksanaan 7. Monitoring, analyzing, and reporting the implementation of
tindak lanjut perbaikan yang telah disarankan; recommended corrective actions;
8. Bekerjasama dengan Komite Audit dan unit kerja lainnya; 8. Collaborating with the Audit Committee and other work
units;
9. Menyusun program untuk mengevaluasi mutu kegiatan 9. Developing programs to evaluate the quality of Internal
Audit Internal yang dilakukannya; Audit activities;
10. Melakukan audit khusus apabila diperlukan. 10. Conducting special audits when necessary.
Struktur, Kedudukan, dan Keanggotaan Structure, Position, and Membership
Dalam struktur organisasi Perseroan, Audit Internal menempati Within the Company’s organizational structure, Internal Audit
posisi langsung di bawah Presiden Direktur dan dipimpin oleh is positioned directly under the President Director and is led
Kepala Departemen yang diangkat serta diberhentikan oleh by a Head of Department who is appointed and dismissed
Presiden Direktur atas persetujuan Dewan Komisaris. Seluruh by the President Director with the approval of the Board of
laporan hasil pemeriksaan Audit Internal disampaikan kepada Commissioners. All Internal Audit examination reports are
Presiden Direktur dan ditembuskan kepada Dewan Komisaris submitted to the President Director and copied to the Board
sehingga proses pengawasan dan tindak lanjut dapat dilakukan of Commissioners, ensuring that supervision and follow-up
secara efektif dan tepat waktu. actions can be carried out effectively and in a timely manner.
Per 31 Desember 2025, Audit Internal Perseroan berjumlah 2 As of December 31, 2025, the Company’s Internal Audit
(dua) orang termasuk Kepala Audit Internal, dengan komposisi function consists of 2 (two) personnel, including the Head of
sebagai berikut: Internal Audit, with the following composition:
Jabatan Jumlah (Orang)
Position Total (Person)
Kepala Audit Internal 1
Head of Internal Audit
Staff Audit Internal 1
Internal Audit Staff
Feby Febrian
Audit Internal
Internal Audit
Usia | Age
44 Tahun | Years old Dasar Hukum
Surat Keputusan Direksi No. 075/DIR/HO/10/22 tanggal 19 Oktober 2022.
Kewarganegaraan | Nationality
Indonesia
Riwayat Pendidikan
Indonesian
Sarjana Ekonomi Jurusan Akuntansi dari Universitas Trisakti (2003).
Riwayat Karier
• Senior Internal Auditor di PT Adira Dinamika Multi Finance Tbk (2004 - 2015).
• Manager Internal Auditor di PT Smartfren Telecom Tbk (2015 - 2022).
Rangkap Jabatan
Tidak ada.
Legal Basis of Appointment
Decision Letter of the Board of Directors No. 075/DIR/HO/10/22 dated October 19, 2022.
Educational Background
Bachelor of Economics, Accounting Major, Universitas Trisakti (2003).
Career History
• Senior Internal Auditor at PT Adira Dinamika Multi Finance Tbk (2004–2015).
• Internal Audit Manager at PT Smartfren Telecom Tbk (2015–2022).
Concurrent Positions
None
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Kualifikasi Kunci Personel Audit Internal Key Qualification of Internal Audit
Personnel
Perseroan menetapkan standar kualifikasi yang wajib dipenuhi The Company establishes qualification standards that must be
oleh setiap auditor internal, antara lain: fulfilled by every internal auditor, including:
1. Memiliki integritas dan perilaku yang professional, 1. Having integrity and professional behavior, and being
independen, jujur, dan objektif dalam pelaksanaan independent, honest, and objective in performing duties;
tugasnya;
2. Memiliki pengetahuan dan pengalaman mengenai teknis 2. Possessing knowledge and experience in audit techniques
audit dan disiplin ilmu lain yang relevan dengan bidang and other relevant disciplines related to their area of
tugasnya; responsibility;
3. Memiliki pengetahuan tentang peraturan perundang- 3. Having knowledge of laws and regulations in the financing
undangan di bidang pembiayaan dan pasar modal serta and capital market sectors, as well as other related laws
peraturan perundang-undangan terkait lainnya; and regulations;
4. Memiliki kecakapan untuk berinteraksi dan berkomunikasi 4. Having the ability to interact and communicate effectively,
baik lisan maupun tertulis secara efektif; both orally and in writing;
5. Mematuhi standar profesi yang dikeluarkan oleh Asosiasi 5. Complying with professional standards issued by the
Auditor Internal; Internal Auditor Association;
6. Mematuhi kode etik Audit Internal; 6. Complying with the Internal Audit Code of Conducts;
7. Menjaga kerahasiaan informasi dan/atau data Perseroan 7. Maintaining the confidentiality of Company information
terkait dengan pelaksanaan tugas dan tanggung jawab Unit and/or data related to the implementation of the duties
Audit Internal kecuali diwajibkan berdasarkan peraturan and responsibilities of the Internal Audit Unit, unless
perundang-undangan atau penetapan atau putusan required by laws and regulations or by court order or ruling;
pengadilan;
8. Memahami prinsip Tata Kelola Perusahaan yang Baik dan 8. Understanding the principles of Good Corporate
manajemen risiko; Governance and risk management;
9. Bersedia meningkatkan pengetahuan, keahlian, dan 9. Willing to continuously improve professional knowledge,
kemampuan profesionalismenya secara terus menerus. skills, and competencies.
Sertifikasi Profesi Auditor Internal Internal Audit Professional Certifications
Audit Internal Perseroan saat ini belum memiliki sertifikat The Company’s Internal Audit currently does not yet hold an
kualifikasi Audit Internal. Namun Audit Internal Perseroan Internal Audit qualification certificate. However, the Company’s
terus meningkatkan kualitasnya dengan mengikuti berbagai Internal Audit continues to improve its quality by participating
pelatihan informal yang diselenggarakan oleh OJK maupun in various informal training programs organized by OJK and
lembaga-lembaga lain termasuk The Institute of Internal other institutions, including The Institute of Internal Auditors
Auditors (IIA). (IIA).
Independensi Audit Internal Independence of Internal Audit
Audit Internal Perseroan wajib menjalankan fungsi dan The Internal Audit of the Company is required to perform its
tanggung jawabnya secara independen, mematuhi peraturan functions and responsibilities independently, comply with
yang berlaku, serta berpegang pada prinsip-prinsip etika applicable regulations, and adhere to professional ethical
profesional sesuai Code of Ethics yang ditetapkan oleh The principles in accordance with the Code of Conducts established
Institute of Internal Auditors (IIA). Independensi ini dijaga melalui by The Institute of Internal Auditors (IIA). This independence
pemisahan yang jelas dari fungsi operasional Perseroan, serta is maintained through a clear separation from the Company’s
struktur pelaporan yang memungkinkan penyampaian hasil operational functions, as well as a reporting structure that
audit secara langsung dan transparan kepada manajemen dan enables audit results to be conveyed directly and transparently
organ pengawas. Pendekatan ini memastikan bahwa setiap to management and supervisory organs. This approach
temuan, analisis, dan rekomendasi yang disampaikan bersifat ensures that all findings, analyses, and recommendations are
objektif, profesional, dan mendukung pengambilan keputusan objective, professional, and support sound decision-making for
yang tepat bagi keberlanjutan dan kinerja Perseroan. the Company’s sustainability and performance.
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Rapat Audit Internal dengan Dewan Internal Audit Meetings with the Board of
Komisaris, Direksi, dan/atau Komite Audit Commissioners, the Board of Directors,
and/or the Audit Committee
Audit Internal secara rutin melakukan komunikasi dan The Internal Audit regularly communicates and coordinates
koordinasi dengan Dewan Komisaris, Direksi, dan Komite with the Board of Commissioners, the Board of Directors,
Audit, sebagai bagian integral dari pelaksanaan tugas dan and the Audit Committee as an integral part of its duties and
tanggung jawabnya. Kegiatan ini memastikan pemantauan, responsibilities. These activities ensure that monitoring, follow-
tindak lanjut, dan pengambilan keputusan dilakukan secara up actions, and decision-making are carried out effectively and
efektif dan tepat waktu. in a timely manner.
Sepanjang tahun 2025, Audit Internal telah menyelenggarakan Throughout 2025, the Internal Audit held meetings with the
rapat dengan Komite Audit, Direksi, dan Dewan Komisaris Audit Committee, the Board of Directors, and the Board of
sebanyak 3 (tiga) kali dengan rincian sebagai berikut: Commissioners a total of 3 (three) times, with the following
details:
Tanggal
No. Agenda
Date
1 18 Maret 2025 • Ringkasan Audit Laporan Keuangan 2024 selama November 2024 – Februari 2025;
March 18, 2025 Summary of 2024 Financial Statement Audit during November 2024 – February 2025;
• Hasil Audit Laporan Keuangan 2024;
Result of 2024 Financial Statement Audit;
• Diskusi antara KAP Mirawati Sensi Idris dengan Komite Audit dan peserta Rapat Lainnya.
Discussion between KAP Mirawati Sensi Idris with the Audit Committee and Other Meeting Participants.
2 14 Juli 2025 • Audit Activity;
July 14, 2025 • 2025 Audit Plan Fulfillment.
Updated Results of 2025 Audit.
3 22 Desember 2025 • Audit Plan Fulfillment;
December 22, 2025 • Updates Internal Audit Activities.
Program Pelatihan dan Pengembangan Training and Competency Development
Kompetensi Tahun 2025 Programs in 2025
Audit Internal secara rutin mengikuti berbagai seminar, The Internal Audit regularly participates in various seminars,
pelatihan, dan workshop yang relevan dengan bidang audit training sessions, and workshops relevant to the internal
internal mengingat praktik dan standar penerapan audit audit field, considering that internal audit practices and
internal baik secara global maupun nasional terus berkembang implementation standards, both globally and nationally,
secara dinamis. Berikut merupakan kegiatan pelatihan yang continue to develop dynamically. The following are the training
telah diikuti di sepanjang tahun 2025: activities attended throughout 2025:
Topik Pelatihan Penyelenggara Tanggal
No.
Training Topic Organizer Date
1 How to Achieve Peak Performance in 2025 OJK 17 Januari 2025
January 17, 2025
2 Peran GRC dalam Meningkatkan Kepercayaan Investor dan Stabilitas Sektor Keuangan OJK 25 Februari 2025
The Role of GRC in Enhancing Investor Confidence and Financial Sector Stability February 25, 2025
3 Peran & Tanggung Jawab Internal Audit atas Implementasi Pelindungan Data Pribadi APPI 5 Maret 2025
Roles and Responsibilities of Internal Audit in the Implementation of Personal Data Protection March 5, 2025
4 Inovasi Produk Keuangan Islam: Peran Etika Halal dalam Memperluas Penetrasi Pasar OJK 13 Maret 2025
Islamic Financial Product Innovation: The Role of Halal Ethics in Expanding Market Penetration March 13, 2025
5 The Future of Cybersecurity: Threats, Challenges, and Innovations OJK 05 Juni 2025
June 05, 2025
6 Memutus Mata Rantai Scam: Sinergi dan Strategi Perlindungan Konsumen Sektor OJK 26 Juni 2025
Keuangan June 26, 2025
Breaking the Scam Chain: Synergy and Strategies for Consumer Protection in the Financial
Sector
7 Leadership Training 2025: Lead with Impact – Strengthen Synergy, Shape Culture PPM Manajemen 05 Juli 2025
July 05, 2025
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Topik Pelatihan Penyelenggara Tanggal
No.
Training Topic Organizer Date
8 Risk & Governance Summit 2025: Empowering the GRC Ecosystem to Drive Economic OJK 19 Agustus 2025
Growth and National Resilience August 19, 2025
9 Invest Smart: Basic and Winning Volatility KISI 26 Agustus 2025
August 26, 2025
10 Strategi Peningkatan Kepesertaan Dana Pensiun di Sektor Informal OJK 21 Agustus 2025
Strategies to Increase Pension Fund Participation in the Informal Sector August 21, 2025
11 Tren Modus dan Skema Pencucian Uang Terbaru: Strategi Identifikasi, Mitigasi, dan OJK 18 September 2025
Penegakan Hukum September 18, 2025
Latest Money Laundering Schemes and Trends: Identification, Mitigation, and Enforcement
Strategies
12 Risk Appetite and Risk Culture: Pilar Utama dalam Penguatan Manajemen Risiko di Sektor OJK 09 Oktober 2025
Keuangan October 09, 2025
Risk Appetite and Risk Culture: Main Pillars in Strengthening Risk Management in the
Financial Sector
13 Peran Digital Forensik dalam Penanganan dan Pengungkapan Kejahatan Keuangan OJK 16 Oktober 2025
The Role of Digital Forensics in Handling and Uncovering Financial Crimes October 16, 2025
Laporan Pelaksanaan Kegiatan Audit Report of the Implementation of Internal
Internal Tahun 2025 Audit’s Activities in 2025
Sepanjang tahun 2025, Audit Internal Perseroan telah Throughout 2025, the Company’s Internal Audit had
merealisasikan beberapa program kerja antara lain: implemented several work programs, including:
1. Membuat rencana audit tahunan tahun 2025 yang 1. Preparing the 2025 annual audit plan, guided by the vision
berpedoman kepada visi dan misi Audit Internal yang and mission of Internal Audit, which is aligned with the
selaras dengan visi dan misi Perseroan; Company’s vision and mission;
2. Melaksanakan rapat bersama dengan Direksi, Dewan 2. Conducting periodic meetings with the Board of
Komisaris dan/atau Komite Audit secara berkala sesuai Directors, the Board of Commissioners, and/or the Audit
dengan kebutuhan pelaksanaan fungsi dan tugasnya serta Committee as needed in carrying out its functions and
membahas hal-hal terkait optimalisasi pelaksanaan Audit duties, and discussing matters related to optimizing the
Internal; implementation of Internal Audit;
3. Melaksanakan audit terhadap Kantor Cabang, Kantor 3. Conducting audits of Branch Offices, Representative
Perwakilan, serta Departemen yang ada di Kantor Pusat Offices, and Head Office departments, which are selected
yang telah ditentukan berdasarkan hasil penilaian risiko; based on risk assessment results;
4. Meningkatkan efektivitas pelaksanaan audit melalui 4. Enhancing the effectiveness of audit implementation
pengembangan dan pelaksanaan audit yang berkelanjutan through the development and execution of continuous
untuk mendukung peran audit sebagai early warning auditing to support the role of audit as an early warning
system; system;
5. Mempromosikan kepatuhan kepada peraturan internal dan 5. Promoting compliance with internal and external
eksternal dengan membuat campaign yang berisikan hasil regulations by conducting campaigns containing internal
penilaian internal sebagai bahan referensi bagi seluruh assessment results as reference material for all employees.
karyawan.
Fungsi Kepatuhan
Compliance Function
Departemen Kepatuhan dan Anti Pencucian Uang menjalankan The Compliance and Anti-Money Laundering Department
Fungsi Kepatuhan Perseroan dan memegang peran strategis carries out the Company’s Compliance Function and plays a
dalam memastikan seluruh aktivitas pembiayaan, pengelolaan strategic role in ensuring that all financing activities, credit
risiko kredit, penagihan, serta perlindungan konsumen sudah risk management, collection, and consumer protection are
dilaksanakan sesuai peraturan perundang-undangan yang conducted in accordance with applicable laws and regulations.
berlaku.
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Pada implementasinya, Satuan Kerja Kepatuhan secara proaktif In its implementation, the Compliance Work Unit proactively
memantau penerapan regulasi yang relevan dengan industri monitors the enforcement of regulations relevant to the
pembiayaan, termasuk memastikan kepatuhan Perseroan financing industry, including ensuring the Company’s
terhadap penerapan manajemen risiko dan prinsip GCG. Selain compliance with risk management implementation and GCG
itu, unit ini juga berfungsi sebagai early warning system bagi principles. In addition, this unit also serves as an early warning
Manajemen dengan mengidentifikasi potensi risiko kepatuhan system for Management by identifying potential compliance
sejak dini sehingga memungkinkan Perseroan mengambil risks at an early stage, enabling the Company to take
langkah preventif yang tepat untuk menjaga integritas appropriate preventive measures to safeguard operational
operasional serta mendukung keberlanjutan kinerja secara integrity and support overall sustainable performance.
menyeluruh.
Dasar Hukum Legal Basis
Pelaksanaan tugas dan tanggung jawab Fungsi Kepatuhan The implementation of the duties and responsibilities of the
dilandaskan pada sejumlah regulasi berikut ini: Compliance Function is based on the following regulations:
1. POJK No. 46 tahun 2024 tentang Pengembangan 1. POJK No. 46 of 2024 concerning the Development and
dan Penguatan Perusahaan Pembiayaan, Perusahaan Strengthening of Financing Companies, Infrastructure
Pembiayaan Infrastruktur, dan Perusahaan Modal Ventura; Financing Companies, and Venture Capital Companies;
2. POJK No. 48 Tahun 2024 tentang Tata Kelola Perusahaan 2. POJK No. 48 of 2024 concerning Good Corporate
yang Baik Bagi Lembaga Pembiayaan, Perusahaan Modal Governance for Financing Institutions, Venture Capital
Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa Companies, Microfinance Institutions, and Other Financial
Keuangan Lainnya; Services Institutions;
3. Good Corporate Governance Regulation Perseroan; dan 3. The Company’s Good Corporate Governance Regulation; and
4. Compliance Regulation Perseroan. 4. The Company’s Compliance Regulation.
Tugas dan Tanggung Jawab Duties and Responsibilities
Mengacu pada Surat Keputusan Direksi No. 175/DIR/ Referring to the Board of Directors’ Decision No. 175/DIR/
HO/12/25 tanggal 09 Desember 2025 tentang Perubahan HO/12/25 dated December 9, 2025 concerning Amendments
Compliance Regulation, Fungsi Kepatuhan Perseroan memiliki to Compliance Regulations, the Company’s Compliance
tugas dan tanggung jawab sebagai berikut: Function has the following duties and responsibilities:
a. Merencanakan dan mengawasi pengendalian internal a. Planning and supervising internal control and compliance,
dan kepatuhan serta memahami setiap perkembangan as well as monitoring any developments in Financial
peraturan Otoritas Jasa Keuangan serta peraturan Services Authority regulations and other laws and
perundang-undangan lain yang relevan dengan kegiatan regulations relevant to the Company’s business activities;
usaha Perseroan;
b. Mengoperasikan program kepatuhan dan melaksanakan b. Operating the compliance program and conducting
sosialisasi dan pelatihan yang berkelanjutan kepada continuous dissemination and training to all Company
seluruh personil di Perseroan mengenai peraturan Otoritas personnel regarding the latest OJK regulations and other
Jasa Keuangan terkini dan peraturan perundang-undangan relevant laws and regulations;
terkait lainnya;
c. Mendukung dan memberi nasihat kepada Direksi, c. Supporting and providing advice to the Board of Directors,
manajemen, dan Departemen terkait sehubungan dengan management, and related departments in relation to
pengendalian internal; internal control;
d. Melakukan peninjauan terlebih dahulu di setiap item di d. Conducting prior review of the following matters from a
bawah ini dari perspektif kepatuhan hukum: legal compliance perspective:
1. Pembentukan, revisi, dan pencabutan anggaran dasar, 1. Establishment, amendment, and revocation of the
anggaran rumah tangga serta pedoman dan prosedur Articles of Association, bylaws, guidelines and
serta ketentuan internal lainnya di Perseroan; procedures, and other internal provisions of the
Company;
2. Hal-hal yang dimasukkan dalam agenda rapat Direksi 2. Matters included in the agenda of Board of Directors
dan komite-komite di bawah Dewan Komisaris dan meetings and committees under the Board of
Direksi; Commissioners and Board of Directors;
3. Pengembangan dan penerbitan produk baru dan 3. Development and issuance of new products and new
operasional baru; operational activities;
4. Keterbukaan informasi mengenai produk keuangan 4. Disclosure of financial product information and
dan informasi manajemen; management information;
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5. Pembentukan dan perubahan syarat dan ketentuan 5. Establishment and amendment of standard terms and
standar dalam transaksi keuangan; conditions in financial transactions;
6. Setiap perikatan yang dibuat oleh dan antara Perseroan 6. Any agreements entered into by and between the
dengan pihak lain. Company and other parties.
e. Melaksanakan pelatihan kepada pimpinan dan karyawan e. Conducting training for management and employees in
sehubungan dengan kepatuhan dan manajemen etika; relation to compliance and ethics management;
f. Merencanakan dan mengawasi anti pencucian uang; f. Planning and supervising anti–money laundering activities;
g. Memastikan bahwa setiap Departemen telah melakukan g. Ensuring that each Department has aligned internal
penyesuaian peraturan internal dengan peraturan Otoritas regulations with Financial Services Authority regulations
Jasa Keuangan dan peraturan perundang-undangan terkait and other relevant laws and regulations;
lainnya;
h. Memberikan konsultasi kepada Departemen lain atau h. Providing consultation to other Departments or Company
karyawan Perseroan mengenai kepatuhan terhadap employees regarding compliance with Financial Services
peraturan Otoritas Jasa Keuangan dan peraturan Authority regulations and other laws and regulations;
perundang-undangan lainnya;
i. Memberikan rekomendasi produk, kegiatan, dan transaksi i. Providing recommendations on the Company’s products,
Perseroan sesuai dengan peraturan perundang-undangan; activities, and transactions in accordance with applicable
laws and regulations;
j. Memastikan penerapan regulasi kepatuhan di setiap j. Ensuring the implementation of compliance regulations in
Departemen; each Department;
k. Mengkoordinasikan dan memberikan rekomendasi kepada k. Coordinating and providing recommendations to Internal
Audit Internal mengenai pelanggaran kepatuhan yang Audit regarding compliance violations committed by
dilakukan oleh karyawan; employees;
l. Melaporkan pelaksanaan fungsi kepatuhan dan setiap l. Reporting the implementation of the compliance function
pelanggaran kepatuhan kepada anggota Direksi yang and any compliance violations to the Director in charge of
membawahkan fungsi kepatuhan; the compliance function;
m. Mengidentifikasi,mengukur, memantau, dan mengendalikan m. Identifying, measuring, monitoring, and controlling
risiko kepatuhan dengan mengacu pada peraturan Otoritas compliance risk by referring to Financial Services Authority
Jasa Keuangan tentang Penyelenggaraan Manajemen regulations on Risk Management Implementation
Risiko bagi Perusahaan Pembiayaan, serta berkoordinasi for Financing Companies, in coordination with Risk
dengan Manajemen Risiko; Management;
n. Menganalisis, mengevaluasi, dan menilai risiko kepatuhan n. Analyzing, evaluating, and assessing compliance risks
yang terkait dengan kegiatan bisnis Perseroan; related to the Company’s business activities;
o. Berkoordinasi dengan Dewan Pengawas Syariah terkait o. Coordinating with the Sharia Supervisory Board regarding
pelaksanaan fungsi kepatuhan terhadap prinsip syariah; the implementation of compliance function on sharia
dan principles; and
p. Melakukan compliance visit ke seluruh jaringan kantor p. Conducting compliance visits to all Company branch offices
Perseroan, guna mengukur efektivitas penerapan to assess the effectiveness of compliance implementation
kepatuhan di masing-masing kantor, jika dianggap perlu. at each office, if deemed necessary.
Struktur dan Kedudukan Fungsi Structure and Position of Compliance
Kepatuhan Function
Fungsi Kepatuhan yang dijalankan oleh Departemen Compliance Function carried out by the Compliance
Kepatuhan dipimpin oleh seorang Kepala Departemen yang Department is led by a Head of Department who possesses
memiliki kompetensi, pengalaman, dan pemahaman mendalam the competency, experience, and in-depth understanding of
terkait regulasi serta kebijakan internal Perseroan. Secara applicable regulations and the Company’s internal policies.
struktural, Fungsi Kepatuhan berada di bawah koordinasi Structurally, the Compliance Function is under the coordination
Presiden Direktur yang juga merangkap sebagai Direktur yang of the President Director, who also concurrently serves as the
membawahi fungsi ini. Director overseeing this function.
Laporan Pelaksanaan Kegiatan Satuan Report of the Implementation of the
Kerja Kepatuhan Tahun 2025 Compliance Work Unit’s Activities in 2025
Sepanjang tahun 2025, Fungsi Kepatuhan Perseroan telah Throughout 2025, the Company’s Compliance Function had
melaksanakan tugas dan tanggung jawabnya secara disiplin carried out its duties and responsibilities in a disciplined and
dan efektif guna mendukung berlangsungnya operasional effective manner to support the overall business operations
dan kegiatan usaha secara menyeluruh. Pelaksanaan Fungsi and activities. The implementation of the Compliance Function
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Kepatuhan difokuskan pada beberapa kegiatan utama, antara was focused on several key activities, including:
lain:
1. Memantau peraturan-peraturan baru yang diterbitkan oleh 1. Monitoring new regulations issued by regulators and
regulator dan melakukan pembaruan terhadap kebijakan- updating the Company’s applicable internal policies;
kebijakan internal yang berlaku di Perseroan;
2. Melaksanakan sosialisasi kepada karyawan atas kebijakan 2. Conducting dissemination sessions to employees
internal Perseroan yang telah disesuaikan dengan regarding internal policies that had been adjusted to the
peraturan terkini yang diterbitkan oleh regulator; latest regulations issued by regulators;
3. Memberikan konsultasi kepada karyawan terkait kepatuhan 3. Providing consultation to employees regarding regulatory
terhadap peraturan regulator melalui pemberian saran/ compliance through responses/advice to inquiries from
tanggapan atas pertanyaan-pertanyaan dari fungsi atau business functions, work units, or branch offices of the
unit kerja atau kantor cabang Perseroan; Company;
4. Menyampaikan laporan terkait kepatuhan Perseroan 4. Submitting compliance reports of the Company to the
kepada Presiden Direktur; President Director;
5. Menindaklanjuti permintaan informasi/data oleh OJK 5. Following up on requests for information/data from OJK in
dalam rangka pengawasan Perseroan. the context of supervisory activities of the Company.
Program Pelatihan dan Pengembangan Training and Competency Development
Kompetensi Tahun 2025 programs in 2025
Sepanjang tahun 2025, anggota Fungsi Kepatuhan mengikuti Throughout 2025, members of the Compliance Function
beberapa program pelatihan dan pengembangan untuk participated in various training and development programs
mempertajam wawasan dan mengikuti perkembangan regulasi to enhance their knowledge and keep up with regulatory
khususnya di sektor jasa keuangan, sebagai berikut: developments, particularly in the financial services sector, as
follows:
Materi Tanggal Penyelenggara
No.
Material Date Organizer
1 How to Achieve Peak Performance in 2025 17 Januari 2025 OJK Institute
January 17, 2025
2 Analisa Transaksi Keuangan yang Mencurigakan bagi Perusahaan Pembiayaan 23 Januari 2025 APPI
Analysis of Suspicious Financial Transactions for Financing Companies January 23, 2025
3 Pendalaman POJK Nomor 14 Tahun 2022 tentang Penyampaian Laporan Keuangan 18 Februari 2025 ICSA
Berkala Emiten atau Perusahaan Publik February 18, 2025
In-depth Study of POJK No. 14 of 2022 concerning the Submission of Periodic
Financial Statements of Issuers or Public Companies
4 Sustainability Accounting and Reporting in the Financial Services 06 Maret 2025 OJK Institute
March 06, 2025
5 Sosialisasi Putusan Mahkamah Konstitusi Nomor 168/PUU-XXI/2023 tanggal 31 14 April 2025 APPI
Oktober 2024 tentang Uji Materi UU No.6 tahun 2023 tentang Cipta Kerja Khusus April 14, 2025
yang terkait dengan Ketenagakerjaan
Dissemination of Constitutional Court Decision No. 168/PUU-XXI/2023 dated
October 31, 2024 regarding the Judicial Review of Law No. 6 of 2023 on Special
Job Creation related to Employment
6 From Policy to Practice: Embedding ESG into Business Strategy 27 Mei 2025 ICSA
May 27, 2025
7 Sosialisasi SIPEDULI Modul Laporan Literasi dan Inklusi Keuangan serta Laporan 19 Juni 2025 OJK Institute
Layanan Pengaduan Semester I tahun 2025 June 19, 2025
Dissemination of SIPEDULI Module on Financial Literacy and Inclusion Report and
Complaint Service Report for Semester I of 2025
8 Sosialisasi Implementasi Aplikasi SIPESAT versi 3.0 19 Juni 2025 PPATK
Dissemination of the Implementation of SIPESAT Application Version 3.0 June 19, 2025
9 Rapat Dengar Pendapat atas Rancangan Surat Edaran Otoritas Jasa Keuangan 03 Juli 2025 OJK
tentang Laporan Penerapan Tata Kelola yang Baik bagi Lembaga Pembiayaan, July 03, 2025
Perusahaan Modal Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa
Keuangan Lainnya
Public Hearing on the Draft Financial Services Authority Circular Letter concerning
the Report on the Implementation of Good Corporate Governance for Financing
Institutions, Venture Capital Companies, Microfinance Institutions, and Other Financial
Service Institutions
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Materi Tanggal Penyelenggara
No.
Material Date Organizer
10 Sosialisasi Penilaian Sendiri (Self-Assessment) terhadap Pemenuhan Ketentuan 17 Juli 2025 OJK
Pelindungan Konsumen dan Masyarakat di Sektor Jasa Keuangan July 17, 2025
Dissemination of Self-Assessment on Compliance with Consumer and Public Protection
Provisions in the Financial Services Sector
11 Sosialisasi Peralihan Layanan Perizinan SIJINGGA ke SPRINT PVML 24 Juli 2025 OJK
Dissemination of the Transition of Licensing Services from SIJINGGA to SPRINT PVML July 24, 2025
12 Certified Foundation Human Resources Professional 01-29 Agustus 2025 Qne GML
August 01-29, 2025 Qu Bisa
13 Sustainable Finance and Its Implementation in Finance Companies 12 September 2025 APPI
14 Tren Modus dan Skema Pencucian Uang Terbaru: Strategi Identifikasi, Mitigasi, dan 18 September 2025 OJK Institute
Penegakan Hukum September 18, 2025
Latest Trends in Money Laundering Methods and Schemes: Strategies for Identification,
Mitigation, and Law Enforcement
15 Certified Human Resources Professional Atma Jaya Catholic University of Indonesia 22 Oktober 2025 Atma Jaya
October 22, 2025
16 Webinar IDX-IAI : Sosialisasi Pernyataan Standar Pengungkapan Keberlanjutan 29 Oktober 2025 Bursa Efek Indonesia
(PSPK 1 dan PSPK 2) October 29, 2025 Indonesia Stock
IDX–IAI Webinar: Dissemination of Sustainability Disclosure Standards (PSPK 1 Exchange
and PSPK 2)
17 Penguatan Komite TPPU dalam Mencegah dan Memberantas Tindak Pidana 4 November 2025 PPATK
Pencucian Uang terkait Perjudian Online November 04, 2025
Strengthening the AML Task Force in Preventing and Combating Money Laundering
Related to Online Gambling
18 From Compliance to Confidence: Redefining ACGS through ESG and Digital 7 November 2025 ICSA Academy
Governance November 07, 2025
19 Orange Forum 2025 Kerja Sama PT Bursa Efek Indonesia dengan Impact Investment 14 November 2025 Bursa Efek Indonesia
Exchange Pte. Lte (IIX) November 14, 2025 Indonesia Stock
Orange Forum 2025 Cooperation between the Indonesia Stock Exchange (IDX) and Exchange
Impact Investment Exchange Pte. Ltd. (IIX)
Sistem Pengendalian Internal
Internal Control System
Perseroan menerapkan Sistem Pengendalian Internal (SPI) The Company implements a comprehensive and integrated
yang menyeluruh dan terintegrasi, serta dirancang untuk Internal Control System (SPI), designed to ensure that all
memastikan seluruh aktivitas usaha berjalan secara efektif, business activities are conducted effectively, efficiently, and in
efisien, dan sesuai dengan ketentuan peraturan yang berlaku. compliance with applicable regulations. This system supports
Sistem ini mendukung pencapaian tujuan Perseroan, menjaga the achievement of the Company’s objectives, safeguards
keamanan aset, meningkatkan keandalan pelaporan keuangan, assets, enhances the reliability of financial reporting, and
serta memitigasi risiko yang melekat pada setiap proses bisnis, mitigates inherent risks in every business process, particularly
khususnya dalam kegiatan pembiayaan. in financing activities.
Kerangka SPI Perseroan mencakup struktur organisasi yang The Company’s SPI framework includes a clear organizational
jelas, pemisahan fungsi yang memadai, kebijakan dan prosedur structure, adequate segregation of duties, complete
operasional yang lengkap, serta mekanisme pengawasan operational policies and procedures, and a layered supervisory
berlapis, sehingga seluruh aktivitas utama Perseroan berada mechanism, ensuring that all key activities are conducted within
dalam koridor regulasi dan prinsip GCG. Proses pengendalian the boundaries of regulatory requirements and GCG principles.
internal diterapkan mulai dari perencanaan dan pelaksanaan The internal control process is applied from financing planning
pembiayaan, pengelolaan risiko usaha, hingga pelaporan dan and implementation, business risk management, to reporting
evaluasi kinerja, sehingga setiap keputusan bisnis didukung and performance evaluation, ensuring that every business
oleh proses yang transparan, akuntabel, dan terdokumentasi decision is supported by a transparent, accountable, and well-
dengan baik. documented process.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Secara umum, ruang lingkup sistem pengendalian internal Generally, the scope of the Company’s internal control system
Perseroan mencakup aspek-aspek penting berikut: encompasses the following important aspects:
1. Pengkajian dan pengelolaan risiko usaha yaitu suatu 1. Assessment and management of business risks, namely a
proses untuk mengidentifikasi, menganalisis, menilai, dan process to identify, analyze, assess, and manage business
mengelola risiko usaha; risks;
2. Lingkungan pengendalian internal dalam Perseroan yang 2. A disciplined and structured internal control environment
disiplin dan terstruktur; within the Company;
3. Sistem informasi dan komunikasi yaitu suatu proses 3. Information and communication systems, namely
penyajian laporan mengenai kegiatan operasional, processes for presenting reports on operational, financial,
finansial, dan ketaatan atas peraturan perundang- and regulatory compliance activities in the financing
undangan di bidang usaha pembiayaan; business sector;
4. Aktivitas pengendalian yaitu tindakan yang dilakukan 4. Control activities, namely actions taken within a control
dalam suatu proses pengendalian terhadap kegiatan process over the Company’s activities at every level and
Perseroan pada setiap tingkat dan unit dalam struktur unit within the organizational structure, including authority,
organisasi Perseroan, antara lain mengenai kewenangan, authorization, verification, reconciliation, performance
otorisasi, verifikasi, rekonsiliasi, penilaian atas prestasi evaluation, segregation of duties, and safeguarding of the
kerja, pembagian tugas dan keamanan terhadap aset Company’s assets;
Perseroan;
5. Tata cara monitoring yaitu proses penilaian terhadap 5. Monitoring procedures, namely processes to assess
kualitas sistem pengendalian internal termasuk fungsi the quality of the internal control system, including the
audit internal pada setiap tingkat dan unit struktur internal audit function at every level and unit within the
organisasi Perseroan, sehingga dapat dilaksanakan secara Company’s organizational structure, to ensure optimal
optimal; dan implementation; and
6. Mekanisme pelaporan kepada Direksi dengan tembusan 6. Reporting mechanisms to the Board of Directors, with
kepada Komite Audit, dalam hal terjadi penyimpangan copies to the Audit Committee, in the event of any
kualitas sistem pengendalian internal termasuk fungsi deviations in the quality of the internal control system,
Audit Internal pada setiap tingkatan dalam struktur including the Internal Audit function at every level within
organisasi. the organizational structure.
Dengan menerapkan kerangka sistem pengandalian internal By implementing an integrated internal control system
yang terintegrasi di bawah pengawasan organ utama maupun framework under the supervision of both main and supporting
pendukung, Perseroan memastikan pengendalian internal governance organs, the Company ensures that internal control
tidak hanya berfungsi sebagai mekanisme pengawasan, functions not only as a supervisory mechanism but also as
tetapi juga menjadi fondasi bagi pengambilan keputusan yang a foundation for sound decision-making, improvement of
tepat, peningkatan kualitas operasional, serta pemeliharaan operational quality, and the maintenance of integrity and
integritas dan keberlanjutan kinerja secara menyeluruh. sustainability of overall performance.
Implementasi Pengendalian Internal Implementation of Internal Control
Perseroan secara konsisten mengimplementasikan sistem The Company consistently implements an integrated internal
pengendalian internal yang terintegrasi untuk seluruh aktivitas control system across all business activities to ensure
usaha, guna memastikan operasional berjalan efektif, efisien, operations are conducted effectively, efficiently, and in
dan sesuai peraturan yang berlaku. Implementasi SPI meliputi compliance with applicable regulations. The implementation
penerapan kebijakan, prosedur, dan mekanisme pengawasan of SPI includes the application of policies, procedures, and
berlapis yang mencakup seluruh proses utama Perseroan, layered supervisory mechanisms covering all of the Company’s
termasuk perencanaan, pelaksanaan pembiayaan, pengelolaan core processes, including planning, financing execution,
risiko usaha, serta pelaporan keuangan dan operasional. business risk management, as well as financial and operational
Perseroan juga memastikan tindak lanjut atas temuan audit reporting. The Company also ensures that follow-ups on
internal dan eksternal dilakukan secara tepat waktu sehingga internal and external audit findings are carried out in a timely
pengendalian internal terus diperkuat dan relevan dengan manner, so that internal controls continue to be strengthened
praktik industri. and remain aligned with industry practices.
Sepanjang tahun 2025, Perseroan memastikan implementasi Throughout 2025, the Company ensured the effective
sistem pengendalian internal berjalan efektif melalui beberapa implementation of the internal control system through several
pilar utama: key pillars:
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Pengendalian Keuangan Financial Control
Implementasi sistem pengendalian internal pada aspek The implementation of the internal control system in the
keuangan dirancang untuk menjamin integritas, akurasi, dan financial aspect is designed to ensure the integrity, accuracy,
ketepatan seluruh laporan keuangan sekaligus menjadi fondasi and timeliness of all financial reports, while also serving as a
bagi pengambilan keputusan strategis manajemen. Dengan foundation for management’s strategic decision-making. By
menerapkan mekanisme pengendalian yang jelas, Perseroan applying clear control mechanisms, the Company ensures that
memastikan seluruh transaksi keuangan tercatat secara akurat all financial transactions are accurately recorded, verifiable,
serta dapat diverifikasi dan selaras dengan kebijakan internal and aligned with the Company’s internal policies as well as OJK
Perseroan serta ketentuan peraturan OJK. regulations.
Dalam rangka meningkatkan efektivitas pengendalian To enhance the effectiveness of financial control, the Company
keuangan, Perseroan telah melaksanakan berbagai inisiatif has carried out various strategic initiatives, including:
strategis, antara lain:
• Peningkatan sistem otomasi dan digitalisasi laporan • Enhancing automation systems and digitalization
keuangan untuk meminimalkan kesalahan manual dan of financial reporting to minimize manual errors and
mempercepat proses rekonsiliasi; accelerate reconciliation processes;
• Peningkatan prosedur monitoring transaksi dan • Improving transaction and cash flow monitoring
cash flow dengan dashboard internal yang mendukung procedures through internal dashboards that support
pengawasan real-time; real-time supervision;
• Pelaksanaan audit internal dan eksternal secara • Conducting periodic internal and external audits to
berkala untuk menilai kecukupan, efektivitas, dan assess the adequacy, effectiveness, and compliance of
kepatuhan pengendalian keuangan terhadap regulasi OJK; financial controls with OJK regulations;
• Peningkatan kapabilitas tim keuangan melalui • Strengthening the capability of the finance team
pelatihan rutin terkait standar akuntansi, manajemen through regular training on accounting standards, risk
risiko, dan praktik terbaik industri pembiayaan; management, and best practices in the financing industry;
• Penguatan mekanisme review dan otorisasi transaksi • Reinforcing review and authorization mechanisms for
signifikan untuk memastikan setiap keputusan keuangan significant transactions to ensure that every financial
memiliki pertimbangan yang tepat dan terdokumentasi. decision is properly considered and well documented.
Perseroan secara berkala mengevaluasi efektivitas The Company periodically evaluates the effectiveness of
pengendalian keuangan melalui audit internal dan eksternal financial controls through internal and external audits to
untuk menilai kecukupan sistem dan memastikan seluruh assess the adequacy of the system and ensure that all
proses keuangan baik terkait pencatatan hingga pelaporan financial processes, from recording to reporting, are carried
sudah dijalankan sesuai Standar Akuntansi Keuangan (SAK) out in accordance with the applicable Financial Accounting
yang berlaku. Standards (SAK).
Pengendalian Operasional Operational Control
Sistem pengendalian operasional Perseroan dirancang untuk The Company’s operational control system is designed to
memastikan seluruh proses bisnis berjalan secara efektif, ensure that all business processes are carried out effectively,
efisien, dan konsisten dengan standar operasional serta efficiently, and consistently in line with operational standards
peraturan yang berlaku di industri pembiayaan. Mekanisme and regulations applicable in the financing industry. This
ini mencakup prosedur kerja yang terdokumentasi dengan mechanism includes well-documented work procedures,
baik, pemisahan tugas yang memadai, verifikasi dan otorisasi adequate segregation of duties, verification and authorization
aktivitas operasional, serta rekonsiliasi rutin di seluruh unit of operational activities, as well as routine reconciliation across
bisnis. all business units.
Perseroan secara berkala melakukan pemantauan dan evaluasi The Company periodically conducts monitoring and evaluation
atas pelaksanaan operasional melalui audit internal, review of operational implementation through internal audits,
manajemen, dan mekanisme pengawasan berlapis, guna management reviews, and layered supervisory mechanisms to
memastikan setiap aktivitas, mulai dari proses pembiayaan, ensure that all activities, from financing processes, collection,
penagihan, hingga pelayanan nasabah, berjalan sesuai prinsip to customer service, are carried out in accordance with GCG
GCG dan regulasi OJK. principles and OJK regulations.
Selain itu, Perseroan melaksanakan sejumlah inisiatif untuk In addition, the Company implements several initiatives to
meningkatkan efektivitas pengendalian operasional, antara enhance the effectiveness of operational control, including:
lain:
• Digitalisasi dan otomasi proses bisnis, termasuk sistem • Digitalization and automation of business processes,
workflow pembiayaan dan penagihan untuk meningkatkan including financing and collection workflow systems to
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan kecepatan, akurasi, dan keamanan operasional; improve speed, accuracy, and operational security; • Pemantauan risiko operasional secara proaktif, termasuk • Proactive monitoring of operational risks, including early identifikasi potensi gangguan dan mitigasi risiko sejak dini; identification of potential disruptions and risk mitigation; • Peningkatan kapasitas tim operasional melalui pelatihan • Enhancement of operational team capabilities through dan workshop, guna memastikan kompetensi dan training and workshops to ensure competence and kepatuhan terhadap standar prosedur internal; compliance with internal procedures; • Penerapan indikator kinerja utama (KPI) dan review rutin, • Implementation of Key Performance Indicators (KPIs) and untuk memonitor efisiensi proses dan kualitas layanan regular reviews to monitor process efficiency and service kepada debitur. quality for debtors. Dengan menerapkan berbagai inisiatif pengendalian tersebut, By implementing these control initiatives, the Company Perseroan menekankan bahwa pengendalian internal tidak emphasizes that internal control functions not only as hanya berperan sebagai mekanisme pengawasan, tetapi juga a supervisory mechanism but also as a foundation for menjadi fondasi bagi keandalan, keamanan, dan keberlanjutan operational reliability, security, and sustainability, while operasional, sekaligus memperkuat integritas bisnis dan strengthening business integrity and delivering added value to memberikan nilai tambah bagi seluruh pemangku kepentingan. all stakeholders. Kepatuhan terhadap Perundang-Undangan yang Compliance with Laws and Regulations Relevant to Relevan dengan Industri Pembiayaan the Financing Industry Perseroan menempatkan kepatuhan terhadap peraturan The Company places compliance with applicable laws and perundang-undangan sebagai salah satu fondasi utama regulations as one of the main foundations of risk management pengelolaan risiko dan pengendalian internal. Fungsi and internal control. The Compliance Function proactively kepatuhan secara proaktif memantau seluruh regulasi yang monitors all regulations relevant to the financing industry, relevan dengan industri pembiayaan, termasuk ketentuan OJK including OJK provisions related to consumer protection, GCG terkait perlindungan konsumen, praktik GCG, dan manajemen practices, and risk management. risiko. Dalam pelaksanaannya, Perseroan memastikan seluruh In its implementation, the Company ensures that all business aktivitas usaha mulai dari penyaluran pembiayaan, activities, from financing disbursement, portfolio management, pengelolaan portofolio, hingga pelayanan debitur dijalankan to debtor services, are conducted in accordance with prevailing sesuai ketentuan hukum dan regulasi yang berlaku. Fungsi laws and regulations. The Compliance Function also proactively Kepatuhan secara proaktif menyediakan pedoman internal, provides internal guidelines, conducts dissemination and menyelenggarakan sosialisasi dan pelatihan bagi karyawan, training for employees, and serves as an early warning serta berperan sebagai early warning system dengan system by identifying potential compliance risks at an early mengidentifikasi potensi risiko ketidakpatuhan sejak dini stage, enabling the Company to take appropriate preventive sehingga Perseroan dapat mengambil langkah preventif yang measures and consistently maintain operational integrity. tepat dan menjaga integritas operasional secara konsisten. Tinjauan atas Efektivitas Sistem Review of the Effectiveness of the Internal Pengendalian Internal Control System Perseroan menempatkan sistem pengendalian internal sebagai The Company considers the internal control system as the fondasi utama dalam memastikan kelancaran operasional, main foundation in ensuring smooth operations, compliance kepatuhan terhadap peraturan, serta mitigasi risiko yang with regulations, and adequate risk mitigation. Throughout memadai. Sepanjang tahun 2025, sistem pengendalian 2025, the Company’s internal control system had been internal Perseroan telah ditinjau secara berkala untuk menilai periodically reviewed to assess its effectiveness, adequacy, efektivitas, kecukupan, dan konsistensinya dalam mendukung and consistency in supporting the achievement of business pencapaian tujuan bisnis dan keberlanjutan operasional. objectives and operational sustainability. The results of the Hasil tinjauan tersebut menunjukkan bahwa mekanisme review indicate that internal control mechanisms, including pengendalian internal, termasuk prosedur persetujuan kredit, credit approval procedures, operational risk management, and pengelolaan risiko operasional, dan pengawasan kepatuhan, compliance oversight, had been implemented effectively, with telah berjalan secara efektif, dengan tindak lanjut yang tepat appropriate follow-up on findings and recommendations. The atas temuan atau rekomendasi yang dihasilkan. Perseroan Company continues to strengthen its internal control system terus memperkuat sistem pengendalian internalnya untuk to maintain operational integrity, improve process efficiency, menjaga integritas operasional, meningkatkan efisiensi proses, and ensure that all business activities are conducted within the dan memastikan seluruh aktivitas usaha berada dalam koridor framework of applicable regulations. peraturan yang berlaku. 222
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Pernyataan Direksi dan Dewan Komisaris Statement of the Board of Directors
atas Kecukupan Sistem Pengendalian and the Board of Commissioners on the
Internal Adequacy of Internal Control System
Direksi dan Dewan Komisaris menyatakan bahwa Sistem The Board of Directors and the Board of Commissioners
Pengendalian Internal Perseroan pada tahun 2025 telah state that the Company’s Internal Control System in 2025
disusun dan diimplementasikan secara memadai untuk had been adequately designed and implemented to support
mendukung pencapaian tujuan usaha Perseroan. Penerapan the achievement of the Company’s business objectives. The
Sistem Pengendalian Internal tersebut dilakukan dengan implementation of the Internal Control System has considered
memperhatikan dinamika usaha, profil risiko, serta ketentuan business dynamics, risk profile, and applicable regulations.
yang berlaku.
Direksi dan Dewan Komisaris juga menilai bahwa Sistem The Board of Directors and the Board of Commissioners
Pengendalian Internal Perseroan terus mengalami penguatan also assess that the Company’s Internal Control System
dan pengembangan dibandingkan dengan tahun sebelumnya. has continued to be strengthened and developed compared
Hal ini tercermin dari tindak lanjut yang konsisten atas temuan to the previous year. This is reflected in the consistent
dan rekomendasi hasil evaluasi, termasuk rekomendasi Audit follow-up on findings and recommendations resulting from
Internal, Fungsi Kepatuhan, dan pihak independen, yang telah evaluations, including recommendations from Internal Audit,
diintegrasikan ke dalam perbaikan kebijakan, prosedur, dan the Compliance Function, and independent parties, which have
mekanisme pengendalian. been integrated into improvements in policies, procedures,
and control mechanisms.
Dengan mempertimbangkan hasil pemantauan dan evaluasi By considering the results of monitoring and evaluation
yang dilakukan sepanjang tahun 2025, Direksi dan Dewan conducted throughout 2025, the Board of Directors and the
Komisaris berpendapat bahwa Sistem Pengendalian Internal Board of Commissioners are of the opinion that the Company’s
Perseroan telah berjalan secara efektif dan memadai, serta Internal Control System has been implemented effectively
mampu memberikan keyakinan yang wajar dalam mendukung and adequately, and is able to provide reasonable assurance
keberlangsungan usaha dan penerapan tata kelola perusahaan in supporting business continuity and the sustainable
yang baik secara berkelanjutan. implementation of good corporate governance.
Sistem Manajemen Risiko
Risk Management System
Perseroan menerapkan sistem manajemen risiko secara The Company implements a comprehensive and continuous
menyeluruh dan berkesinambungan sebagai bagian integral risk management system as an integral part of GCG
dari praktik GCG yang menjadi fondasi bagi pengambilan practices which becomes a foundation for both strategic
keputusan strategis dan operasional. Penerapan Manajemen and operational decision-making. The Company’s Risk
Risiko Perseroan berpedoman pada POJK 42/2024, serta Management implementation refers to POJK 42/2024, while
memperhatikan ketentuan teknis dalam PADK No. 48/ also considering the technical provisions set out in PADK
PADK.06/2025 tentang Penerapan Manajemen Risiko Bagi No. 48/PADK.06/2025 concerning the Implementation of
Lembaga Pembiayaan, Perusahaan Modal Ventura, Lembaga Risk Management for Financing Institutions, Venture Capital
Keuangan Mikro dan Lembaga Jasa Keuangan Lainnya, Companies, Microfinance Institutions, and Other Financial
termasuk juga regulasi lain yang relevan dengan kegiatan Services Institutions, as well as other regulations relevant to
usaha perusahaan pembiayaan. the Company’s business activities.
Sistem manajemen risiko yang terintegrasi ini merupakan This integrated risk management system is a key element in
elemen kunci untuk mendukung pencapaian tujuan usaha, supporting the achievement of business objectives, maintaining
menjaga kesinambungan bisnis, dan meminimalkan business continuity, and minimizing potential losses arising
potensi kerugian dari risiko yang melekat pada setiap from risks inherent in each of the Company’s activities. The
aktivitas Perseroan. Proses manajemen risiko dilaksanakan risk management process is carried out in a systematic
secara sistematis dan terstruktur, mencakup identifikasi, and structured manner, encompassing risk identification,
pengukuran, pemantauan, mitigasi, dan pelaporan risiko, measurement, monitoring, mitigation, and reporting, while
dengan mempertimbangkan profil risiko, kompleksitas usaha, considering the Company’s risk profile, business complexity,
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kapasitas, serta karakteristik Perseroan. Upaya ini diterapkan capacity, and characteristics. These efforts are applied across
pada seluruh aktivitas operasional dan fungsi pendukung, all operational activities and supporting functions, ensuring
sehingga setiap risiko dapat dikelola secara proaktif dan tepat that risks are managed proactively and effectively.
sasaran.
Perseroan menekankan penerapan prinsip kehati-hatian dalam The Company emphasizes the application of the prudential
mengelola berbagai kategori risiko, antara lain Risiko Strategis, principle in managing various categories of risk, including
Operasional, Kredit, Pasar, Likuiditas, Hukum, Kepatuhan, dan Strategic Risk, Operational Risk, Credit Risk, Market Risk,
Reputasi. Lebih dari sekadar mitigasi, pendekatan ini juga Liquidity Risk, Legal Risk, Compliance Risk, and Reputational
mendorong terciptanya budaya risiko yang kuat, meningkatkan Risk. Beyond mere mitigation, this approach also fosters
kesiapan manajemen dalam menghadapi dinamika bisnis, a strong risk culture, enhances management readiness in
serta memastikan integritas, keandalan, dan keberlanjutan addressing business dynamics, and ensures the integrity,
kinerja Perseroan. reliability, and sustainability of the Company’s performance.
Selain itu, Perseroan secara aktif melakukan peningkatan In addition, the Company actively enhances its risk
kapabilitas manajemen risiko melalui pelatihan, review management capabilities through training, periodic reviews,
berkala, dan integrasi sistem informasi risiko yang mendukung and the integration of risk information systems that support
pengambilan keputusan berbasis data. Dengan demikian, data-driven decision-making. Accordingly, Risk Management
Manajemen Risiko tidak hanya menjadi mekanisme serves not only as a control mechanism but also as a driver
pengendalian, tetapi juga menjadi pendorong pertumbuhan of sustainable growth and long-term value creation for all
berkelanjutan dan penciptaan nilai jangka panjang bagi seluruh stakeholders.
pemangku kepentingan.
Tata Kelola dan Kerangka Manajemen Risk Management Governance and
Risiko Framework
Kerangka kerja dan tata kelola Manajemen Risiko Perseroan The Company’s risk management framework and governance
disusun berlandaskan 4 (empat) pilar utama, yaitu sebagai are structured based on 4 (four) main pillars, as follows:
berikut:
1. Pengawasan Aktif Dewan Komisaris dan Direksi. 1. Active Supervision by the Board of Commissioners
and the Board of Directors
Dewan Komisaris dan Direksi Perseroan memahami risiko- The Company’s Board of Commissioners and Board of
risiko yang dihadapi Perseroan dan memberikan arahan Directors understand the risks faced by the Company and
yang jelas, melakukan pengawasan dan mitigasi secara provide clear direction, actively oversee and mitigate risks,
aktif serta mengembangkan budaya manajemen risiko. and foster the development of a risk management culture.
2. Kecukupan Kebijakan, Prosedur, dan Penetapan Limit. 2. Adequacy of Policies, Procedures, and Limit Setting
Perseroan menerapkan Manajemen Risiko dengan The Company implements Risk Management supported by
didukung oleh kerangka yang mencakup kebijakan a framework that includes Risk Management policies and
dan prosedur Manajemen Risiko serta limit risiko yang procedures, as well as clearly defined risk limits aligned
ditetapkan secara jelas dan sejalan dengan visi, misi, with the Company’s vision, mission, business strategy,
dan strategi bisnis Perseroan serta peraturan perundang- and applicable laws and regulations. The determination
undangan yang berlaku. Penetapan limit risiko telah ofs risk limits are adequate, including limits per product or
memadai, yang meliputi limit per produk atau transaksi, transaction, per type of risk, and per risk activity.
per jenis risiko, dan per aktivitas risiko.
3. Kecukupan Proses Identifikasi, Pengukuran, 3. Adequacy of Risk Identification, Measurement,
Pemantauan, dan Pengendalian Risiko serta Sistem Monitoring, and Control Processes, as well as Risk
Informasi Manajemen Risiko. Management Information Systems.
Setiap produk atau transaksi yang mengandung risiko akan Every product or transaction that carries risk will be
diidentifikasi dan diukur tingkat risikonya oleh Perseroan. identified and its level of risk is measured by the Company.
Identifikasi risiko bersifat proaktif dan mencakup seluruh Risk identification is proactive, covers all business
aktivitas bisnis dan dilakukan dalam rangka menganalisa activities, and is conducted to analyze the sources and
sumber dan kemungkinan timbulnya risiko beserta potential occurrence of risks along with their impact on
dampaknya terhadap Perseroan. the Company.
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4. Sistem Pengendalian Internal yang Menyeluruh. 4. Comprehensive Internal Control System
Manajemen Risiko pada Perseroan diimplementasikan Risk Management within the Company is implemented
melalui pelaksanaan sistem pengendalian internal secara through a comprehensive internal control system in
menyeluruh dengan mengacu kepada kebijakan dan accordance with established policies and procedures.
prosedur yang telah ditetapkan. Perseroan memiliki The Company has determined authority and responsibility
penetapan wewenang dan tanggung jawab pemantauan for monitoring compliance with policies, procedures, and
kepatuhan, kebijakan, prosedur dan limit. Kegiatan limits. Internal Audit activities are conducted periodically
pelaksanaan audit oleh Internal Audit Perseroan with adequate scope, including documentation of audit
dilakukan secara berkala dengan cakupan yang memadai, findings, management responses to audit results, and
mendokumentasikan temuan audit, dan tanggapan review of follow-up actions on audit findings.
manajemen atas hasil audit, serta melakukan review
terhadap tindak lanjut temuan audit.
Selain berfokus pada empat pilar utama tersebut, Perseroan In addition to focusing on these four main pillars, the Company
memastikan bahwa seluruh proses identifikasi, pengukuran, ensures that all risk identification, measurement, monitoring,
pemantauan, dan pengendalian risiko didukung oleh sistem and control processes are supported by reliable management
informasi manajemen yang handal, mekanisme pelaporan information systems, accurate reporting mechanisms,
yang akurat, serta sumber daya manusia yang memiliki and human resources with professional competence and
kompetensi dan pengalaman profesional di bidang manajemen experience in risk management, thereby enabling effective
risiko, sehingga pengelolaan risiko dapat dilakukan secara and proactive risk management aligned with the Company’s
efektif, proaktif, dan selaras dengan tujuan strategis serta strategic objectives and sustainability.
keberlanjutan Perseroan.
Profil dan Mitigasi Risiko Tahun 2025 Risk Profile and Mitigation in 2025
Sepanjang tahun 2025, Perseroan secara konsisten Throughout 2025, the Company consistently implemented a
menerapkan proses manajemen risiko yang menyeluruh, comprehensive risk management process, encompassing the
mencakup identifikasi, penilaian, pemantauan, dan identification, assessment, monitoring, and control of main
pengendalian terhadap risiko-risiko utama yang berpotensi risks that have the potential to materially impact business
memberikan dampak material pada kegiatan usaha. activities. Through this process, the Company successfully
Melalui proses ini, Perseroan berhasil mengidentifikasi identified and established key risks relevant to the Company’s
dan menetapkan risiko-risiko kunci yang relevan dengan operational characteristics and business strategy.
karakteristik operasional dan strategi bisnis Perseroan.
Rincian mengenai masing-masing profil risiko beserta langkah- Details of each risk profile along with the mitigation measures
langkah mitigasi yang diterapkan disajikan dalam tabel berikut: implemented are presented in the following table:
Jenis Risiko Uraian Mitigasi
Type of Risk Description Mitigation
Risiko Strategis Perseroan menyadari adanya potensi risiko strategis Sebagai langkah antisipatif terkait potensi risiko stategis,
Strategic Risk yang harus dihadapi dalam kegiatan usaha Perseroan. Perseroan membuat rencana bisnis dan mengevaluasi
Potensi risiko perubahan lingkungan bisnis tersebut pelaksanaannya secara periodik. Dengan demikian,
secara strategis dapat memengaruhi lingkungan Perseroan mampu menghasilkan keputusan strategis
bisnis dan kebijakan Perseroan, serta berpotensi yang mampu mengantisipasi perubahan lingkungan bisnis.
memengaruhi masa depan Perseroan. Rencana bisnis Perseroan senantiasa dibahas dalam
rapat Direksi dan Dewan Komisaris, termasuk terkait
pengawasan atas realisasi rencana bisnis yang dilakukan
secara semesteran.
The Company recognizes the existence of potential As an anticipatory measure against potential strategic risks,
strategic risks that must be addressed in its business the Company formulates business plans and periodically
activities. These risks arising from changes in the business evaluates their implementation. Through this approach, the
environment may strategically affect the Company’s Company is able to make strategic decisions that anticipate
business landscape and policies, and potentially impact changes in the business environment. The Company’s
its future. business plans are consistently discussed in meetings of
the Board of Directors and the Board of Commissioners,
including supervision over the realization of the business
plan, which is conducted on a semi-annual basis.
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Jenis Risiko Uraian Mitigasi
Type of Risk Description Mitigation
Risiko Operasional Perseroan menyadari adanya potensi risiko operasional Sebagai bentuk mitigasi risiko operasional, Perseroan
Operational Risk yang dapat menimbulkan kerugian akibat kegagalan menerapkan prinsip “Know Your Employee” dalam
sumber daya manusia, proses atau teknologi maupun setiap proses rekrutmen. Dengan kebijakan tersebut
dampak dari kejadian eksternal. Perseroan memerlukan diharapkan diperoleh Sumber Daya Manusia yang
sistem operasional dan prosedur guna menunjang kompeten dan berintegritas di bidangnya. Perseroan secara
perkembangan kebutuhan sebagai perusahaan berkesinambungan juga melakukan pengembangan SDM
pembiayaan. Pemeriksaan berkala dilakukan terhadap melalui pelatihan internal dan eksternal. Langkah mitigasi
sistem operasional dan prosedur guna memenuhi lainnya dilakukan dengan menerapkan manajemen risiko
terselenggaranya sistem operasional yang efektif dan pada produk dan aktivitas baru, menerapkan whistleblowing
efisien serta memperhatikan kebutuhan pelanggan system dengan menyediakan saluran khusus pelaporan,
Sumber Daya Manusia yang sebagian besar terdiri dari dan menerapkan business continuity plan.
tenaga lapangan yang harus bekerja sesuai sistem
operasional prosedur dan kontrol terhadap prosedur
yang dijalankan memiliki peran yang sangat krusial
bagi Perseroan.
The Company is aware of potential operational risks that As part of operational risk mitigation, the Company applies the
may result in losses due to failures in human resources, “Know Your Employee” principle in every recruitment process.
processes, or technology, as well as the impact of external Through this policy, the Company aims to acquire competent
events. The Company needs operational systems and and high-integrity human resources. The Company also
procedures to support the development of its needs as a continuously develops its HR through internal and external
financing company. Periodic examinations are conducted training programs. Other mitigation measures are carried
on operational systems and procedures to ensure out by implementing risk management for new products and
effective and efficient operations while considering activities, applying whistleblowing system with dedicated
customer needs. Human resources, which largely reporting channels, and the implementation of a business
consist of field personnel, must operate in accordance continuity plan.
with standard operating procedures, and control over
the implementation of such procedures plays a crucial
role for the Company.
Risiko Kredit Perseroan menyadari potensi risiko kredit yang Untuk mengatasi potensi risiko kredit, Perseroan mengambil
Credit Risk dapat timbul dari kemungkinan kegagalan nasabah langkah dengan menetapkan limit persetujuan kredit “four
untuk memenuhi kewajibannya, sehingga berpotensi eyes principles”, serta melakukan analisa kelayakan calon
menimbulkan kerugian bagi Perseroan. Apabila nasabah guna memitigasi risiko kegagalan bayar.
kelayakan nasabah dan piutang tidak dikelola dengan
baik, maka risiko ini kemungkinan besar akan terjadi.
Hal tersebut menjadi perhatian dan prioritas Perseroan,
khususnya dalam bisnis pembiayaannya.
The Company recognizes potential credit risk arising To address potential credit risk, the Company has implemented
from the possibility of customers failing to fulfill their credit approval limits based on the “four eyes principle” and
obligations, which may result in losses for the Company. conducts creditworthiness analysis of prospective customers
If customer creditworthiness and receivables are not to mitigate the risk of default.
properly managed, this risk is highly likely to materialize.
This remains a key concern and priority for the Company,
particularly in its financing business.
Risiko Pasar Perseroan menyadari adanya potensi risiko pasar Terkait potensi risiko pasar yang dapat berpengaruh
Market Risk baik sebagai akibat perubahan suku bunga, ekuitas, pada perusahaan, Perseroan menerapkan langkah
maupun nilai tukar yang bisa berdampak negatif bagi mitigasi dengan melakukan proses identifikasi risiko yang
Perseroan. Potensi risiko pasar tersebut dapat muncul disesuaikan dengan risiko pasar yang melekat pada aktivitas
dan memengaruhi posisi aset, liabilitas, ekuitas, bisnis Perseroan. Identifikasi risiko tersebut meliputi nilai
dan/atau rekening administratif termasuk transaksi tukar, ekuitas dan komoditas serta didukung dengan
derivatif akibat perubahan secara keseluruhan dari sistem informasi manajemen risiko melalui mekanisme
kondisi pasar. Beberapa risiko yang termasuk dalam stress testing, untuk mengidentifikasi risiko secara cepat,
risiko pasar yang berpotensi dihadapi oleh Perseroan sehingga segera dapat dilakukan tindakan perbaikan. Selain
antara lain adalah risiko persaingan, risiko nilai tukar itu, Perseroan terus berupaya melakukan diversifikasi
dan juga risiko tingkat suku bunga dan ekonomi makro. produk melalui pengembangan bisnis yang optimal serta
disertai pelayanan prima kepada nasabah dalam rangka
meningkatkan daya saing Perseroan di industri.
The Company is aware of potential market risks arising In relation to potential market risks that may affect the
from changes in interest rates, equity, and exchange Company, mitigation measures include conducting risk
rates, which may negatively impact the Company. identification processes tailored to market risks inherent
These market risks may affect the Company’s assets, in the Company’s business activities. The risk identification
liabilities, equity, and/or administrative accounts, includes exchange rates, equity, and commodities, supported
including derivative transactions, due to overall changes by risk management information systems through stress
in market conditions. Several risks that may be faced by testing mechanisms to enable rapid risk identification to
the Company include competition risk, foreign exchange get prompt corrective actions. In addition, the Company
risk, as well as interest rate and macroeconomic risks. continuously strives to diversify its products through optimal
business development, accompanied by excellent customer
service to enhance its competitiveness in the industry.
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Jenis Risiko Uraian Mitigasi
Type of Risk Description Mitigation
Risiko Likuiditas Potensi risiko likuiditas muncul akibat ketidakmampuan Langkah mitigasi risiko likuiditas yang dilakukan Perseroan
Liquidity Risk Perseroan untuk memenuhi liabilitas yang jatuh adalah dengan melakukan diversifikasi sumber pendanaan
tempo. Potensi risiko tersebut bisa muncul dari melalui berbagai jenis sumber dana, baik berupa pinjaman
ketidakmampuan Perseroan mencari sumber bilateral, kerja sama dengan perusahaan konvensional mau-
pendanaan arus kas pada sumber pendanaan yang pun syariah, pendanaan perbankan baik dalam dan luar neg-
jatuh tempo yang berasal dari sumber pendanaan eri, maupun sumber-sumber lainnya.
arus kas dan/atau dari aset likuid yang dapat dengan
mudah dikonversi menjadi kas, tanpa mengganggu
aktivitas dan kondisi keuangan Perseroan.
Potential liquidity risk arises from the Company's inability The liquidity risk mitigation measures taken by the Company
to meet maturing liabilities. This potential risk may arise are by diversifying funding sources through various types
from the Company's inability to source cash flow funding of funding sources, both in the form of bilateral loans,
from maturing sources of cash flow funding and/or from cooperation with conventional and sharia companies,
liquid assets that can be readily converted into cash banking funding both domestically and internationally, and
without disrupting the Company's activities and financial other sources.
condition.
Risiko Hukum Potensi risiko lain yang melekat dalam bisnis Perseroan Sebagai langkah mitigasi risiko hukum, Perseroan men-
Legal Risk adalah risiko hukum. Risiko ini dapat muncul akibat goptimalkan unit kerja yang membawahi bidang hukum
adanya tuntutan hukum atau aspek yuridis. Potensi dan litigasi di Perseroan untuk melakukan identifikasi, pen-
risiko hukum dapat terjadi akibat adanya celah dalam gukuran, pemantauan dan pengelolaan risiko hukum. Selain
regulasi, pemenuhan syarat sahnya kontrak ataupun itu, dengan bantuan Audit Internal, Perseroan menetapkan
pengikatan agunan yang tidak sempurna yang dapat kebijakan hukum yang dari waktu ke waktu dikaji ulang un-
memunculkan potensi risiko hukum. tuk memenuhi dan menyesuaikan dengan ketentuan perun-
dang-undangan yang berlaku.
Another potential risk inherent in the Company's As a legal risk mitigation measure, the Company optimizes its
business is legal risk. This risk can arise from lawsuits legal and litigation work units to identify, measure, monitor,
or juridical aspects. Potential legal risk can arise from and manage legal risks. Furthermore, with the assistance of
regulatory loopholes, incomplete fulfillment of contractual Internal Audit, the Company determines legal policies that are
requirements, or incomplete collateral binding, which periodically reviewed to ensure compliance with applicable
can give rise to potential legal risks. laws and regulations.
Risiko Kepatuhan Perseroan menyadari adanya ancaman potensi risiko Untuk mitigasi risiko kepatuhan, Perseroan saat ini telah
Compliance Risk kepatuhan yang dapat terjadi akibat Perseroan tidak memiliki Departemen Kepatuhan yang bertanggung jawab
mematuhi dan/atau tidak melaksanakan peraturan pe- untuk memastikan bahwa seluruh kegiatan operasional Per-
rundang-undangan dan ketentuan yang berlaku. seroan telah berpedoman kepada ketentuan baik internal
maupun eksternal.
The Company recognizes the potential compliance risk For compliance risk mitigation, the Company has established
that could arise from the Company's failure to comply a Compliance Department responsible for ensuring that all
with and/or implement applicable laws and regulations. Company operational activities adhere to both internal and
external regulations.
Risiko Reputasi Potensi risiko lain yang dapat mengancam kegiatan Sebagai langkah mitigasi risiko reputasi, Perseroan secara
Reputation Risk bisnis Perseroan adalah risiko reputasi. Potensi risiko optimal menjaga tingkat kepercayaan pemangku kepent-
reputasi akan mengakibatkan menurunnya tingkat ke- ingan dengan senantiasa menerapkan prinsip-prinsip Tata
percayaan pemangku kepentingan yang bersumber dari Kelola Perusahaan yang Baik. Salah satunya dengan mem-
persepsi negatif terhadap Perseroan. berikan informasi secara transparan mengenai kondisi ter-
kini Perseroan kepada seluruh pemangku kepentingan, di
mana sebagai perusahaan terbuka Perseroan sangat ditun-
tut untuk memaksimalkan hal tersebut.
Another potential risk that could threaten the Company's As part of reputational risk mitigation, the Company
business activities is reputational risk. Potential consistently maintains stakeholder trust by implementing
reputational risk will result in a decline in stakeholder Good Corporate Governance principles. One of these efforts
trust stemming from negative perceptions of the includes providing transparent information regarding the
Company. Company’s current condition to all stakeholders, where,
as a public company, the Company is required to maximize
such transparency.
Tinjauan atas Efektivitas Sistem Review of Risk Management System
Manajemen Risiko Effectiveness
Sepanjang periode pelaporan, Sistem Manajemen Risiko Throughout the reporting period, the Company’s Risk
Perseroan dinilai telah diterapkan secara konsisten dan Management System has been assessed as having been
terintegrasi pada seluruh aktivitas usaha. Proses manajemen implemented consistently and in an integrated manner
risiko yang meliputi identifikasi, pengukuran, pemantauan, across all business activities. The risk management process,
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dan pengendalian risiko telah dilaksanakan secara sistematis, comprising risk identification, measurement, monitoring, and
dengan mempertimbangkan perkembangan kondisi Perseroan. control, has been carried out systematically, by considering the
Mekanisme pelaporan risiko kepada Direksi dan Dewan Company’s evolving conditions. The risk reporting mechanism
Komisaris telah berjalan secara aktif dan efektif, sehingga to the Board of Directors and the Board of Commissioners
memungkinkan pengambilan keputusan yang tepat. has functioned actively and effectively, enabling appropriate
decision-making.
Perseroan juga secara berkelanjutan melakukan evaluasi dan The Company also continuously evaluates and enhances its Risk
penyempurnaan Sistem Manajemen Risiko, antara lain melalui Management System, including through policy adjustments,
penyesuaian kebijakan, penguatan pengendalian internal, strengthening of internal controls, and improvement of human
serta peningkatan kompetensi sumber daya manusia. Upaya resource competencies. These efforts are undertaken by
tersebut dilakukan dengan memperhatikan rekomendasi considering recommendations from internal audit results,
dari hasil audit internal, pengawasan Dewan Komisaris, serta oversight by the Board of Commissioners, as well as business
dinamika bisnis dan regulasi. and regulatory developments.
Pernyataan Direksi dan/atau Dewan Statement of the Board of Directors and/
Komisaris atau Komite Audit atas or Board of Commissioners or Audit
Kecukupan Sistem Manajemen Risiko Committee on the Adequacy of the Risk
Management System
Direksi dan Dewan Komisaris berpendapat bahwa Sistem The Board of Directors and the Board of Commissioners are
Manajemen Risiko Perseroan telah disusun dan diterapkan of the opinion that the Company’s Risk Management System
secara memadai. Sistem Manajemen Risiko tersebut dinilai has been adequately designed and implemented. The Risk
mampu mendukung pengelolaan risiko secara efektif melalui Management System is considered capable of effectively
proses pengendalian risiko yang melekat pada kegiatan usaha supporting risk management through control processes
Perseroan, serta terus dikembangkan secara berkelanjutan embedded in the Company’s business activities, and continues
dengan memperhatikan hasil evaluasi dan rekomendasi dari to be developed on an ongoing basis by considering evaluation
tahun sebelumnya. results and recommendations from the previous year.
Perkara Hukum
Legal Cases
Permasalahan Hukum yang Dihadapi Legal Issues Faced by the Board of
Dewan Komisaris dan Direksi Perseroan Commissioners and the Board of Directors
of the Company
Sepanjang tahun 2025, anggota Direksi dan Dewan Komisaris Throughout 2025, members of the Company’s Board of
Perseroan tidak terlibat dalam perkara hukum atau gugatan, Directors and Board of Commissioners were not involved in
baik perdata maupun pidana, yang bersifat material dan any legal cases or lawsuits, whether civil or criminal, that were
berpotensi berdampak signifikan terhadap kelangsungan material in nature and had the potential to significantly impact
usaha, kinerja, atau kondisi keuangan Perseroan. the Company’s business continuity, performance, or financial
condition.
Permasalahan Hukum yang Dihadapi Legal Issues Faced by the Company
Perseroan
Sepanjang tahun 2025, Perseroan menghadapi sejumlah Throughout 2025, the Company faced several legal cases as
perkara hukum sebagai berikut: follows:
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Permasalahan Hukum Jumlah Kasus Perdata Jumlah Kasus Pidana
Legal Issue Number of Civil Cases Number of Criminal Cases
Jumlah kasus yang dihadapi 17 1
Number of cases faced
Kasus yang telah diputuskan (telah mempunyai kekuatan hukum tetap) 11 0
Cases that have been decided (having obtained final and binding legal force)
Kasus dalam proses penyelesaian (posisi Desember 2025) 6 1
Cases under settlement (as of December 2025)
Total Perkara
17 1
Total Cases
Pokok Perkara/Gugatan dan Status Subject Matter of the Case/Lawsuit and
Perkara Case Status
Perkara Perdata
Civil Cases
Perkara No.11/Pdt.Sus/PKPU/2025/PN.Niaga Mdn
Case No.11/Pdt.Sus/PKPU/2025/PN.Niaga Mdn
Para Pihak PT KDB TIFA FINANCE Tbk (Penggugat) & RUDI SALAM RAMBE (Tergugat)
Parties PT KDB TIFA FINANCE Tbk (Plaintiff) & RUDI SALAM RAMBE (Defendant)
Pokok Perkara Penundaan Kewajiban Pembayaran Utang
Subject Suspension of Debt Payment Obligations
Nilai Perkara Rp1.942.673.458
Value
Status Perkara Homologasi (Rencana Penyelesaian)
Case Status Homologation (Settlement Plan)
Perkara No. 66/Pdt.Sus/PKPU/2025/PN.Niaga.Jkt.Pst
Case No. 66/Pdt.Sus/PKPU/2025/PN.Niaga.Jkt.Pst
Para Pihak PT KDB TIFA FINANCE Tbk (Penggugat) & PT MAULANA KARYA PERSADA (Tergugat)
Parties PT KDB TIFA FINANCE Tbk (Plaintiff) & PT MAULANA KARYA PERSADA (Defendant)
Pokok Perkara Penundaan Kewajiban Pembayaran Utang
Subject Suspension of Debt Payment Obligations
Nilai Perkara Rp7.016.978.872
Value
Status Perkara Homologasi (Rencana Penyelesaian)
Case Status Homologation (Settlement Plan)
Perkara No.253/Pdt.Sus/PKPU/2025/PN.Niaga Jkt.Pst
Case No.253/Pdt.Sus/PKPU/2025/PN.Niaga Jkt.Pst
Para Pihak PT KDB TIFA FINANCE Tbk (Penggugat) & PT PRAJAMITA INTERNUSA (Tergugat)
Parties PT KDB TIFA FINANCE Tbk (Plaintiff) & PT PRAJAMITA INTERNUSA (Defendant)
Pokok Perkara Penundaan Kewajiban Pembayaran Utang
Subject Suspension of Debt Payment Obligations
Nilai Perkara Rp67.485.535.827
Value
Status Perkara Putusan (inckracht)
Case Status Judgment (inckracht)
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Perkara No.347/Pdt.Sus/PKPU/2025/PN.Niaga Jkt.Pst Case No.347/Pdt.Sus/PKPU/2025/PN.Niaga Jkt.Pst Para Pihak PT KDB TIFA FINANCE Tbk (Penggugat) & PT PRAJAMITA INTERNUSA (Tergugat) Parties PT KDB TIFA FINANCE Tbk (Plaintiff) & PT PRAJAMITA INTERNUSA (Defendant) Pokok Perkara Penundaan Kewajiban Pembayaran Utang Subject Suspension of Debt Payment Obligations Nilai Perkara Rp67.485.535.827 Value Status Perkara Putusan (inckracht) Case Status Judgment (inckracht) Perkara No. 65/Pdt.Sus/PKPU/2025/PN.Niaga Sby Case No. 65/Pdt.Sus/PKPU/2025/PN.Niaga Sby Para Pihak PT KDB TIFA FINANCE Tbk (Penggugat) & PT ALINCO (Tergugat) Parties PT KDB TIFA FINANCE Tbk (Plaintiff) & & PT ALINCO (Defendant) Pokok Perkara Penundaan Kewajiban Pembayaran Utang Subject Suspension of Debt Payment Obligations Nilai Perkara Rp1.493.319.519 Value Status Perkara Putusan (inckracht) Case Status Judgment (inckracht) Perkara No. 632/Pdt.G/2025/Pn.Jkt.Sel Case No. 632/Pdt.G/2025/Pn.Jkt.Sel Para Pihak PT BUMI SELATAN PERKASA (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat) Parties PT BUMI SELATAN PERKASA (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant) Pokok Perkara Gugatan Wanprestasi Subject Breach of Contract Lawsuit Nilai Perkara Rp1.839.726.000 Value Status Perkara Akta Perjanjian (Akta Van Dadding) - Putusan (inckracht) Case Status Deed of Settlement (Acte van Dading) – Judgment (inckracht) Perkara No. 1190/Pdt.G/2024/Pn.Jkt.Sel Case No. 1190/Pdt.G/2024/Pn.Jkt.Sel Para Pihak PT PRAJAMITA INTERNUSA (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat) Parties PT PRAJAMITA INTERNUSA (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant) Pokok Perkara Perbuatan Melawan Hukum Subject Unlawful Act Nilai Perkara Rp50.000.000.000 Value Status Perkara Putusan (inckracht) Case Status Judgment (inckracht) Perkara No. 932/Pdt.G/2025/PT.DKI Case No. 932/Pdt.G/2025/PT.DKI Para Pihak RIZAL ARYA (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat) Parties RIZAL ARYA (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant) Pokok Perkara Perbuatan Melawan Hukum Subject Unlawful Act Nilai Perkara Rp10.250.000.000 Value Status Perkara Putusan (inckracht) Case Status Judgment (inckracht) 230
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Perkara No. 913/Pdt/2025/PT.DKI
Case No. 913/Pdt/2025/PT.DKI
Para Pihak PT ADICITRA BHIRAWA (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat)
Parties PT ADICITRA BHIRAWA (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant)
Pokok Perkara Perbuatan Melawan Hukum
Subject Unlawful Act
Nilai Perkara Rp2.406.478.250
Value
Status Perkara Putusan (inckracht)
Case Status Judgment (inckracht)
Perkara No. 2201/K/PDT/2025
Case No. 2201/K/PDT/2025
Para Pihak PT INDOSERENA DWI MAKMUR (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat)
Parties PT INDOSERENA DWI MAKMUR (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant)
Pokok Perkara Perbuatan Melawan Hukum
Subject Unlawful Act
Nilai Perkara Rp196.141.920.000
Value
Status Perkara Putusan (inckracht)
Case Status Judgment (inckracht)
Perkara No. 3043 K/PDT/2025
Case No. 3043 K/PDT/2025
Para Pihak PT INDOSERENA DWI MAKMUR (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat)
Parties PT INDOSERENA DWI MAKMUR (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant)
Pokok Perkara Pengajuan Keberatan
Subject Objection Filing
Nilai Perkara N/A
Value
Status Perkara Putusan (inckracht)
Case Status Judgment (inckracht)
Perkara No. 419/Pdt.G/2025/Pn.Jkt.Pst
Case No. 419/Pdt.G/2025/Pn.Jkt.Pst
Para Pihak PT INDOSERENA DWI MAKMUR (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat)
Parties PT INDOSERENA DWI MAKMUR (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant)
Pokok Perkara Perbuatan Melawan Hukum
Subject Unlawful Act
Nilai Perkara Rp60.200.000.000
Value
Status Perkara Banding – Pengadilan Tinggi Jakarta
Case Status Appeal – High Court of Jakarta
Perkara No. 775/Pdt.G/2025/Pn.Jkt.Pst
Case No. 775/Pdt.G/2025/Pn.Jkt.Pst
Para Pihak PT INDOSERENA DWI MAKMUR (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat)
Parties PT INDOSERENA DWI MAKMUR (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant)
Pokok Perkara Perbuatan Melawan Hukum
Subject Unlawful Act
Nilai Perkara Rp2.000.000.000
Value
Status Perkara Tahap Awal
Case Status Initial Stage
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Perkara No. 6540 K/PDT/2024 Case No. 6540 K/PDT/2024 Para Pihak PT PRAJAMITA INTERNUSA (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat) Parties PT PRAJAMITA INTERNUSA (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant) Pokok Perkara Submission of Objection Subject Nilai Perkara N/A Value Status Perkara Permohonan Peninjauan Kembali – Mahkamah Agung Case Status Petition for Judicial Review – Supreme Court Perkara No. 604/Pdt.G/2025/Pn.Jkt.Sel Case No. 604/Pdt.G/2025/Pn.Jkt.Sel Para Pihak PT PRAJAMITA INTERNUSA (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat) Parties PT PRAJAMITA INTERNUSA (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant) Pokok Perkara Perbuatan Melawan Hukum Subject Unlawful Act Nilai Perkara Rp50.000.000.000 Value Status Perkara Kasasi – Mahkamah Agung Case Status Cassation – Supreme Court Perkara No. 648/Pdt.G/2025/Pn.Jkt.Sel Case No. 648/Pdt.G/2025/Pn.Jkt.Sel Para Pihak PT PRAJAMITA INTERNUSA (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat) Parties PT PRAJAMITA INTERNUSA (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant) Pokok Perkara Lainnya Subject Others Nilai Perkara N/A Value Status Perkara Banding – Pengadilan Tinggi Jakarta Case Status Appeal – High Court of Jakarta Perkara No. 1414/Pdt.G/2025/Pn.Jkt.Sel Case No. 1414/Pdt.G/2025/Pn.Jkt.Sel Para Pihak PT ALINCO (Penggugat) & PT KDB TIFA FINANCE Tbk (Tergugat) Parties PT ALINCO (Plaintiff) & PT KDB TIFA FINANCE Tbk (Defendant) Pokok Perkara Perbuatan Melawan Hukum Subject Unlawful Act Nilai Perkara Rp3.000.000.000 Value Status Perkara Tahap Awal Case Status Initial Stage 232
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Perkara Pidana
Criminal Cases
Perkara No. LP/B/399/IV/2025/SPKT/Polrestabes Surabaya/Polda Jawa Timur
Case No. LP/B/399/IV/2025/SPKT/Polrestabes Surabaya/Polda Jawa Timur
Para Pihak PT KDB TIFA FINANCE Tbk (Pelapor) & Mr. WAWAN KURNIA BASNAWI as Director of PT NAWATA KURNIA PUTRA
Parties (Terlapor)
PT KDB TIFA FINANCE Tbk (Complainant) & Mr. WAWAN KURNIA BASNAWI as Director of PT NAWATA KURNIA PUTRA
(Reported Party)
Pokok Perkara Penggelapan
Subject Embezzlement
Nilai Perkara Rp1.378.014.000
Value
Status Perkara Investigasi
Case Status Investigation
Pokok Perkara dan Pengaruhnya
terhadap Perseroan
Case Subjects and Their Impacts on the Company
Sepanjang periode pelaporan, sejumlah gugatan dan perkara Throughout the reporting period, the lawsuits and cases faced
yang dihadapi Perseroan tidak menimbulkan dampak material by the Company did not have any material impact that could
yang berpotensi mengganggu kelangsungan usaha maupun potentially disrupt business continuity or affect the Company’s
memengaruhi kinerja dan kondisi keuangan Perseroan. Hal performance and financial condition. This reflects effective
ini mencerminkan pengelolaan risiko hukum yang efektif serta legal risk management and the Company’s compliance with
kepatuhan Perseroan terhadap peraturan yang berlaku. applicable laws and regulations.
Sanksi Administratif
Administrative Sanctions
Pada tahun 2025, baik Perseroan maupun Direksi dan Dewan In 2025, both the Company and the Board of Directors and
Komisaris tidak menerima sanksi administratif yang dijatuhkan the Board of Commissioners did not receive any administrative
oleh regulator terhadap Perseroan yang berdampak signifikan. sanctions imposed by regulators that had a significant impact
on the Company.
Kode Etik
Code of Conduct
Pernyataan Kode Etik Berlaku bagi Seluruh The Code of Ethics Applies to All
insan Perseroan Employees of the Company
Perseroan menempatkan penerapan Kode Etik sebagai salah The Company places the implementation of the Code of
satu fondasi utama dalam membangun budaya perusahaan Conduct as one of the key foundations in building a professional,
yang profesional, transparan, dan berintegritas. Kode Etik transparent, and high-integrity corporate culture. This Code of
ini menjadi pedoman bagi seluruh jajaran Direksi, Dewan Conduct serves as a guideline for the Board of Directors, Board
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Komisaris, karyawan, dan pihak terkait dalam menjalankan of Commissioners, employees, and related parties in carrying
tugas dan tanggung jawabnya sehingga setiap aktivitas out their duties and responsibilities, ensuring that all business
usaha senantiasa sejalan dengan prinsip GCG dan peraturan activities are consistently aligned with GCG principles and
perundang-undangan yang berlaku. applicable laws and regulations.
Kode Etik Perseroan menekankan prinsip-prinsip integritas, The Company’s Code of Conduct emphasizes the principles of
kejujuran, akuntabilitas, objektivitas, dan kepatuhan terhadap integrity, honesty, accountability, objectivity, and regulatory
regulasi. Selain itu, Kode Etik juga mendorong praktik bisnis compliance. In addition, it promotes sustainable business
yang berkelanjutan, termasuk perlindungan hak pemangku practices, including the protection of stakeholders’ rights,
kepentingan, transparansi informasi, dan tanggung jawab sosial information transparency, and social and environmental
serta lingkungan. Seluruh pelaksanaan Kode Etik dipantau responsibility. The implementation of the Code of Conduct is
secara berkala melalui mekanisme internal, pelatihan, dan regularly monitored through internal mechanisms, training,
sosialisasi, sehingga seluruh karyawan memahami, mematuhi, and dissemination programs, ensuring that all employees
dan menerapkan nilai-nilai etika dalam setiap keputusan dan understand, comply with, and uphold ethical values in every
tindakan. decision and action.
Melalui implementasi Kode Etik yang konsisten, Perseroan Through the consistent implementation of the Code of Conduct,
mampu membangun budaya perusahaan yang kokoh, the Company is able to build a strong corporate culture,
memperkuat kepercayaan pemangku kepentingan, dan strengthen stakeholder trust, and support the sustainability of
sekaligus mendukung keberlanjutan operasional serta kinerja its operations as well as its long-term performance.
jangka panjang Perseroan.
Pokok dan Isi Kode Etik Code of Conduct Principles and Contents
Pokok-pokok Kode Etik Perseroan secara umum mengatur The main principles of the Company’s Code of Conduct
tentang: generally regulates the following:
1. Tanggung Jawab terhadap Perseroan 1. Responsibility to the Company
a. Disiplin dalam mengikuti aturan yang berlaku a. Discipline in complying with Applicable Rules
Setiap karyawan diwajibkan menghormati dan All employees are required to respect and comply with
menjalankan hukum dan peraturan yang berlaku baik applicable laws and regulations, both those issued by
peraturan yang dikeluarkan oleh pemerintah maupun the government and the Company’s internal policies,
peraturan internal Perseroan dengan kedisiplinan with a high level of discipline.
tinggi.
b. Menghindari konflik kepentingan b. Avoiding Conflict of Interest
Setiap karyawan diharuskan menghindari kondisi atau All employees are required to avoid any conditions or
situasi yang menimbulkan konflik kepentingan. situations that may give rise to a conflict of interest.
c. Kerahasiaan c. Confidentiality
Setiap karyawan wajib menjaga kerahasiaan informasi All employees are obligated to maintain the
yang berkaitan dengan Perseroan dari pihak-pihak confidentiality of information related to the Company
yang tidak berkepentingan yang dapat menimbulkan from unauthorized parties that may cause harm.
kerugian.
2. Bekerja dengan Pelanggan dan Pemasok 2. Working with Customers and Suppliers
a. Pemberian dan Penerimaan a. Giving and Receiving
Perseroan melarang semua karyawan untuk menerima The Company prohibits all employees from giving or
atau memberikan (termasuk menawarkan) hadiah receiving (including offering) gifts in any form to and/
dalam bentuk apapun kepada dan/atau dari pelanggan, or from customers, suppliers, or other third parties
pemasok, ataupun pihak-pihak ketiga lainnya with the intention of influencing decision-making.
yang bertujuan untuk mempengaruhi pengambilan
keputusan.
b. Hubungan dengan Pelanggan b. Relationship with Customers
Seluruh karyawan diharuskan untuk selalu All employees are required to consistently strive to
berusaha memberikan pelayanan dan produk yang provide quality services and products and to develop
berkualitas serta mengembangkan solusi yang saling mutually beneficial solutions.
menguntungkan.
c. Menentukan Pemasok c. Selection of Suppliers
Dalam menentukan pemasok, karyawan dilarang untuk In selecting suppliers, employees are prohibited from
mempengaruhi proses pengambilan keputusan dengan influencing the decision-making process in an improper
cara yang tidak wajar. Perseroan juga melarang
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
karyawan untuk membahas informasi atas kinerja manner. The Company also prohibits employees from
pemasok dengan pihak lain di luar Perseroan dengan discussing supplier performance information with
tujuan mempengaruhi pemasok lain. external parties for the purpose of influencing other
suppliers.
3. Menghormati Lingkungan 3. Respect for the Environment
a. Keselamatan, Kesehatan dan Lingkungan Kerja a. Occupational Health, Safety, and Work Environment
Perseroan dan karyawan berkomitmen untuk mengikuti The Company and its employees are committed to
semua aturan dan hukum yang berkaitan dengan complying with all regulations and laws related to
keamanan dan kesehatan lingkungan kerja. Semua workplace safety and health. All employees are required
karyawan berkewajiban melaporkan jika menemukan to report any unsafe, unhealthy, or environmentally
kondisi kerja yang tidak aman, tidak sehat atau hazardous working conditions.
membahayakan lingkungan kerja.
b. Tanggung Jawab Sosial Perusahaan b. Corporate Social Responsibility
Perseroan dan karyawan memiliki komitmen untuk The Company and its employees are committed to
memelihara lingkungan tempat Perseroan beroperasi preserving the environment in which the Company
dengan mengelola dampak yang ditimbulkan kepada operates by managing its environmental impact. The
lingkungan sekitar. Perseroan juga memiliki komitmen Company also participates in social activities, not
untuk berpartisipasi dalam kegiatan sosial tidak only within the surrounding community but also by
hanya di lingkungan sekitar Perseroan namun juga contributing optimally to the wider society.
memberikan berkontribusi optimal bagi masyarakat
luas.
Sosialisasi Kode Etik Dissemination of the Code of Conduct
Perseroan memiliki Kode Etik untuk memastikan penerapan The Company has established a Code of Conduct to ensure the
perilaku profesional dan etis yang konsisten di seluruh jenjang consistent implementation of professional and ethical behavior
organisasi di lingkungan Perseroan. Kode Etik Perseroan across all levels of the organization. The Company’s Code of
ditetapkan melalui Keputusan Direksi No. 111/DIR/HO/09/21 Conduct was enacted through Board of Directors’ Decision
tanggal 22 September 2021. Untuk menjamin pemahaman No. 111/DIR/HO/09/21 dated September 22, 2021. To
dan penerapan nilai-nilai etika bisnis secara menyeluruh, ensure comprehensive understanding and implementation
Perseroan rutin melakukan sosialisasi serta komunikasi of business ethics values, the Company regularly conducts
internal berkala melalui media resmi Perseroan. Sosialisasi dissemination and periodic internal communications through
ini ditujukan kepada seluruh karyawan, termasuk Direksi dan its official channels. This dissemination is intended for all
Dewan Komisaris, serta menjadi bagian dari program orientasi employees, including the Board of Directors and the Board of
bagi karyawan baru, sehingga budaya kepatuhan dan integritas Commissioners, and is also incorporated into the orientation
tertanam secara menyeluruh. program for new employees, thereby embedding a culture of
compliance and integrity throughout the organization.
Sanksi Pelanggaran Kode Etik Sanction for Violations of the Code of
Conduct
Penanganan pelanggaran Kode Etik dilakukan melalui Handling of Code of Conduct violations is carried out through
mekanisme pemeriksaan dan evaluasi yang transparan, dengan a transparent investigation and evaluation mechanism, while
tetap menjunjung tinggi prinsip kehati-hatian, kerahasiaan, upholding the principles of prudence, confidentiality, and the
serta asas praduga tidak bersalah. Perseroan memastikan presumption of innocence. The Company ensures that every
bahwa setiap laporan atau temuan pelanggaran ditindaklanjuti report or finding of a violation is properly followed up.
secara tepat.
Sanksi atas pelanggaran Kode Etik dikenakan secara Sanctions for violations of the Code of Conduct are imposed
proporsional dengan tingkat dan dampak pelanggaran, mulai proportionally based on the severity and impact of the violation,
dari teguran lisan atau tertulis, sanksi administratif, hingga ranging from verbal or written warnings, administrative
tindakan disiplin lainnya sesuai dengan ketentuan internal sanctions, to other disciplinary actions in accordance with
Perseroan dan peraturan perundang-undangan yang berlaku. the Company’s internal policies and applicable laws and
Dalam hal pelanggaran mengandung unsur pelanggaran regulations. In cases where violations involve legal offenses,
hukum, Perseroan akan menindaklanjutinya sesuai dengan the Company will proceed in accordance with the prevailing
ketentuan hukum yang berlaku. legal provisions.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Keterbukaan Informasi dan Akses
Informasi Perseroan
Disclosure of Information and Access to Company Information
Perseroan menempatkan prinsip keterbukaan dan transparansi The Company regards the principles of disclosure and
sebagai pilar utama dalam membangun komunikasi yang transparency main pillars in building effective communication
efektif dengan pemegang saham, investor, regulator, serta with shareholders, investors, regulators, and all stakeholders.
seluruh pemangku kepentingan. Melalui prinsip ini, Perseroan Through these principles, the Company ensures the delivery of
memastikan penyampaian informasi yang relevan, akurat, dan relevant, accurate, and timely information, including financial
tepat waktu, mencakup kinerja keuangan dan operasional, and operational performance, the implementation of corporate
penerapan tata kelola perusahaan, manajemen risiko, serta governance, risk management, as well as the Company’s
kebijakan dan langkah strategis Perseroan. policies and strategic initiatives.
Dalam penyampaian informasi, Perseroan tetap menjaga In disclosing information, the Company continues to uphold
prinsip kerahasiaan terhadap data yang bersifat rahasia, confidentiality principles for data that is classified as
strategis, atau diatur oleh ketentuan hukum, untuk melindungi confidential, strategic, or regulated under applicable laws,
kepentingan Perseroan dan para pemangku kepentingan. in order to protect the interests of the Company and its
stakeholders.
Informasi mengenai keterbukaan Perseroan disediakan melalui Information regarding the Company’s disclosure is provided
laporan-laporan yang disampaikan oleh Sekretaris Perusahaan, through reports submitted by Corporate Secretary and can
serta dapat diakses secara rinci melalui situs resmi Bursa Efek also be accessed in detail via the official website of the
Indonesia (BEI) di www.idx.co.id. Sementara itu, informasi Indonesia Stock Exchange (IDX) at www.idx.co.id. Meanwhile,
terkait profil Perseroan, produk dan layanan, serta kegiatan information related to the Company’s profile, products and
usaha dapat dijangkau melalui laman resmi Perseroan di www. services, and business activities can be accessed through the
kdbtifa.co.id/id. Company’s official website at www.kdbtifa.co.id/id.
Keterbukaan Informasi Information Disclosure
Laporan Periodik Periodic Reports
Sepanjang tahun 2025, Perseroan secara konsisten Throughout 2025, the Company consistently submitted
menyampaikan laporan periodik yang bersifat wajib kepada mandatory periodic reports to the regulators, as detailed
regulator dengan rincian sebagai berikut: below:
Jenis Laporan Penerima Periode Laporan
Type of Report Recipient Reporting Frequency
Laporan Bulanan Registrasi Pemegang Efek Otoritas Jasa Keuangan Bulanan
Monthly Securities Holder Registration Report Financial Services Authority Monthly
Laporan Hutang dan Pembayaran dalam Valuta Asing Otoritas Jasa Keuangan Bulanan
Report on Liabilities and Payments in Foreign Currency Financial Services Authority Monthly
Penyampaian Data Penyaluran Pembiayaan Berdasarkan Klasifikasi Usia Otoritas Jasa Keuangan Bulanan
dan Pekerjaan Financial Services Authority Monthly
Submission of Financing Distribution Data by Age and Occupation
Classification
Laporan SLIK (Konvensional dan Syariah) Otoritas Jasa Keuangan Bulanan
SLIK Report (Conventional and Sharia) Financial Services Authority Monthly
Laporan SILARAS (Konvensional dan Syariah) Otoritas Jasa Keuangan Bulanan
SILARAS Report (Conventional and Sharia) Financial Services Authority Monthly
Laporan Keuangan Interim Otoritas Jasa Keuangan Triwulan
Interim Financial Report Financial Services Authority Quarterly
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Jenis Laporan Penerima Periode Laporan
Type of Report Recipient Reporting Frequency
Laporan Pemenuhan Kewajiban Kembali Hasil Penawaran Tender Wajib Otoritas Jasa Keuangan Triwulan
sehubungan dengan Pengambilalihan PT KDB Tifa Finance Tbk oleh Korea Financial Services Authority Quarterly
Development Bank (“KDB”)
Report on the Fulfillment of the Obligation to Return the Proceeds of the
Mandatory Tender Offer in relation to the Acquisition of PT KDB Tifa Finance
Tbk by Korea Development Bank (“KDB”)
Laporan Keuangan Tengah Tahunan Otoritas Jasa Keuangan Semester
Mid-Year Financial Statements Financial Services Authority Semi-annual
Laporan Realisasi Rencana Bisnis Otoritas Jasa Keuangan Semester
Business Plan Realization Report Financial Services Authority Semi-annual
Laporan Pengawasan Rencana Bisnis Otoritas Jasa Keuangan Semester
Business Plan Monitoring Report Financial Services Authority Semi-annual
Laporan Realisasi Pelaksanaan Literasi dan Inklusi Keuangan Otoritas Jasa Keuangan Semester
Report on the Realization of Financial Literacy and Inclusion Programs Financial Services Authority Semi-annual
Laporan Tahunan dan Laporan Keberlanjutan Otoritas Jasa Keuangan Tahunan
Annual Report and Sustainability Report Financial Services Authority Annual
Laporan Keuangan Tahunan (Audited) Otoritas Jasa Keuangan Tahunan
Annual Financial Statements (Audited) Financial Services Authority Annual
Laporan Rencana Bisnis Otoritas Jasa Keuangan Tahunan
Business Plan Report Financial Services Authority Annual
Laporan Rencana Aksi Keuangan Berkelanjutan Otoritas Jasa Keuangan Tahunan
Sustainable Finance Action Plan Report Financial Services Authority Annual
Laporan Rencana Pelaksanaan Literasi dan Inklusi Keuangan Otoritas Jasa Keuangan Tahunan
Financial Literacy and Inclusion Implementation Plan Report Financial Services Authority Annual
Laporan Transparansi Tata Kelola Perusahaan yang Baik Otoritas Jasa Keuangan Tahunan
Good Corporate Governance Transparency Report Financial Services Authority Annual
Laporan Rencana Pengkinian Data Nasabah Otoritas Jasa Keuangan Tahunan
Customer Data Updating Plan Report Financial Services Authority Annual
Laporan Realisasi Pengkinian Data Nasabah Otoritas Jasa Keuangan Tahunan
Customer Data Updating Realization Report Financial Services Authority Annual
Laporan Hasil Evaluasi Komite Audit terhadap Pelaksanaan Pemberian Otoritas Jasa Keuangan Tahunan
Jasa Audit Financial Services Authority Annual
Report on the Audit Committee’s Evaluation of the Implementation of
Audit Services
Laporan Penunjukan Akuntan Publik dan/atau Kantor Akuntan Publik Otoritas Jasa Keuangan Tahunan
Report on the Appointment of a Public Accountant and/or Public Accounting Financial Services Authority Annual
Firm
Laporan Evaluasi Pemenuhan Prinsip Syariah Otoritas Jasa Keuangan Tahunan
Report on the Evaluation of Sharia Compliance Financial Services Authority Annual
Laporan Self-Assessment Edukasi dan Pelindungan Konsumen Otoritas Jasa Keuangan Tahunan
Self-Assessment Report on Consumer Education and Protection Financial Services Authority Annual
Laporan Self-Assessment Tingkat Kesehatan Perusahaan Pembiayaan Otoritas Jasa Keuangan Tahunan
Self-Assessment Report on the Financial Soundness Level of the Financing Financial Services Authority Annual
Company
Laporan Penilaian Risiko APU PPT Otoritas Jasa Keuangan Tahunan
AML/CFT Risk Assessment Report Financial Services Authority Annual
Penyampaian Data/Dokumen Pengawasan Offsite Perusahaan Pem- Otoritas Jasa Keuangan Tahunan
biayaan Financial Services Authority Annual
Submission of Data/Documents for Offsite Supervision of Financing
Companies
Penilaian Risiko Tindak Pidana Pencucian Uang, Tindak Pidana Pen- Otoritas Jasa Keuangan Tahunan
danaan Terorisme, dan Tindak Pidana Pendanaan Proliferasi Senjata Financial Services Authority Annual
Pemusnah Massal secara Individual
Individual Risk Assessment of Money Laundering, Terrorism Financing, and
Proliferation Financing of Weapons of Mass Destruction
Laporan Penerapan Strategi Anti Fraud Otoritas Jasa Keuangan Tahunan
Anti-Fraud Strategy Implementation Report Financial Services Authority Annual
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Laporan Insidental Incidental Reports
Selain menyampaikan laporan periodik secara reguler, In addition to regularly submitting periodic reports, the
Perseroan juga menyampaikan laporan insidental terkait Company also submits incidental reports related to material
peristiwa atau informasi material dengan prinsip transparansi events or information in accordance with the principles of
dan ketepatan waktu. Daftar laporan insidental yang transparency and timeliness. The list of incidental reports
disampaikan sepanjang tahun 2025 adalah sebagai berikut: submitted throughout 2025 is as follows:
Tanggal Perihal
Date Subject
2 Januari 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
January 2, 2025 Report of Nil Submission on Immediate Blocking
9 Januari 2025 Penyampaian Akta Berita Acara Rapat Umum Pemegang Saham Luar Biasa
January 9, 2025 Submission of the Deed of Minutes of the Extraordinary General Meeting of Shareholders
9 Januari 2025 Penyampaian Data Penyaluran Pembiayaan pada Kendaraan Listrik Periode Desember 2024
January 9, 2025 Submission of Financing Distribution Data for Electric Vehicles for the December 2024 Period
21 Januari 2025 Laporan Perusahaan Tercatat dalam Satu Grup Perusahaan
January 21, 2025 Report on Listed Companies within the Same Corporate Group
22 Januari 2025 Jawaban PT KDB Tifa Finance Tbk (Perseroan) atas Permintaan Penjelasan Bursa atas Rencana Pemenuhan Pengalihan
January 22, 2025 Kembali Saham Hasil Penawaran Tender dan Batasan Minimum Saham Free Float
Response of PT KDB Tifa Finance Tbk (the Company) to the Exchange’s Request for Clarification regarding the Plan to
Fulfill the Re-transfer of Shares from the Tender Offer and the Minimum Free Float Requirement
23 Januari 2025 Permintaan Nomor Surat Otoritas Jasa Keuangan untuk Koreksi Laporan Rencana Pengkinian Data Periode 2025 di
January 23, 2025 APOLO
Request for Financial Services Authority Letter Number for Correction of the 2025 Data Updating Plan Report in APOLO
24 Januari 2025 Laporan Rencana Pengkinian Data Nasabah PT KDB Tifa Finance Tbk Periode 2025 (Koreksi)
January 24, 2025 Submission of the Customer Data Updating Plan Report of PT KDB Tifa Finance Tbk for the 2025 Period (Correction)
24 Januari 2025 Permohonan untuk Memperoleh Persetujuan Menjadi Pihak Utama Ketua Dewan Pengawas Syariah Perusahaan
January 24, 2025 Pembiayaan
Application for Approval as a Fit and Proper Party for Chairman of the Sharia Supervisory Board of a Financing Company
24 Januari 2025 Permohonan untuk Memperoleh Persetujuan Menjadi Pihak Utama Anggota Dewan Pengawas Syariah Perusahaan
January 24, 2025 Pembiayaan
Application for Approval as a Fit and Proper Party for Member of the Sharia Supervisory Board of a Financing Company
24 Januari 2025 Penyampaian Informasi Kerja Sama dengan Pihak Ketiga
January 24, 2025 Submission of Information on Cooperation with Third Parties
3 Februari 2025 Laporan Data Entitas Anak dan Manajemen Entitas Anak PT KDB Tifa Finance Tbk per 31 Desember 2024
February 3, 2025 Report on Subsidiary Entities and Their Management of PT KDB Tifa Finance Tbk as of December 31, 2024
5 Februari 2025 Permohonan untuk Memperoleh Persetujuan Menjadi Pihak Utama Direktur Perusahaan Pembiayaan
February 5, 2025 Application for Approval as a Fit and Proper Party for Director of a Financing Company
11 Februari 2025 Laporan Tingkat Kesehatan Perusahaan Pembiayaan (Konvensional dan Syariah) 2024
February 11, 2025 Financing Company Soundness Level Report (Conventional and Sharia) 2024
19 Februari 2025 Permohonan Penghentian Proses Persetujuan Menjadi Pihak Utama Anggota Dewan Pengawas Syariah Perusahaan
February 19, 2025 Pembiayaan
Application for Termination of the Fit and Proper Test Process for Member of the Sharia Supervisory Board of a Financing
Company
26 Februari 2025 Penyampaian Data/Dokumen Pengawasan Offsite Perusahaan Pembiayaan
February 26, 2025 Submission of Data/Documents for Offsite Supervision of Financing Companies
6 Maret 2025 Penyampaian Tanggapan atas Rancangan Surat Edaran Otoritas Jasa Keuangan tentang Layanan Pembiayaan Digital
March 6, 2025 Buy Now Pay Later oleh Perusahaan Pembiayaan dan Perusahaan Pembiayaan Syariah
Submission of Response to the Draft Financial Services Authority Circular Letter on Digital Financing Services “Buy Now
Pay Later” by Financing Companies and Sharia Financing Companies
11 Maret 2025 Tanggapan atas Penyampaian Laporan Kegiatan Penanaman Modal Periode Triwulan I Tahun 2025
March 11, 2025 Response to the Submission of Investment Activity Report for Q1 2025
11 Maret 2025 Tanggapan PT KDB Tifa Finance Tbk (Perseroan) atas Permintaan Penjelasan Bursa atas Volatilitas Transaksi Efek
March 11, 2025 Response of PT KDB Tifa Finance Tbk (the Company) to the Exchange’s Request for Clarification regarding Securities
Transaction Volatility
24 Maret 2025 Laporan Evaluasi Pemenuhan Prinsip Syariah PT KDB Tifa Finance Tbk (Periode 1 Januari 2024 – 31 Desember 2024)
March 24, 2025 Report on the Evaluation of Sharia Compliance of PT KDB Tifa Finance Tbk (Period January 1, 2024 – December 31, 2024)
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Tanggal Perihal
Date Subject
24 Maret 2025 Penyampaian Penjelasan atas Perubahan Liabilitas Laporan Keuangan Audit yang Berakhir pada 31 Desember 2024
March 24, 2025 Submission of Explanation on Changes in Liabilities in the Audited Financial Statements for the Year Ended December
31, 2024
26 Maret 2025 Penyampaian Bukti Iklan Laporan Keuangan Tahunan (Audited) yang Berakhir pada 31 Desember 2024
March 26, 2025 Submission of Proof of Advertisement for the Annual Financial Statements (Audited) for the Year Ended December 31, 2024
26 Maret 2025 Penyampaian Informasi Pemenuhan Kewajiban Public Expose 2025
March 26, 2025 Submission of Information on the Fulfillment of Public Expose Obligations 2025
26 Maret 2025 Laporan Nihil atas Update Data Pihak Diduga Terkait Judi Online Tahap 1-4
March 26, 2025 Nil Report on Updates of Data on Parties Suspected of Online Gambling (Stages 1–4)
26 Maret 2025 Laporan Nihil atas Update Data Pihak Diduga Terkait Judi Online Tahap 5
March 26, 2025 Nil Report on Updates of Data on Parties Suspected of Online Gambling (Stage 5)
15 April 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
April 15, 2025 Report of Nil Submission on Immediate Blocking
17 April 2025 Penyampaian Laporan Transaksi Keuangan Mencurigakan atas Permintaan PPATK
April 17, 2025 Submission of Suspicious Financial Transaction Reports upon Request from PPATK
17 April 2025 Permohonan untuk Memperoleh Persetujuan Menjadi Pihak Utama Ketua Dewan Pengawas Syariah Perusahaan
April 17, 2025 Pembiayaan
Application for Approval as a Fit and Proper Party for Chairman of the Sharia Supervisory Board of a Financing Company
22 April 2025 Pemberitahuan Rencana Pelaksanaan dan Agenda Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang
April 22, 2025 Saham Luar Biasa
Notification of the Plan and Agenda for the Annual General Meeting of Shareholders and the Extraordinary General
Meeting of Shareholders
24 April 2025 Penyampaian Tanggapan Tertulis atas 2 (dua) Rancangan Surat Edaran Otoritas Jasa Keuangan di Bidang Pengawasan
April 24, 2025 Perilaku Pelaku Usaha Jasa Keuangan, Edukasi, dan Pelindungan Konsumen
Submission of Written Responses to 2 (two) Draft Financial Services Authority Circular Letters in the Areas of Market
Conduct Supervision, Education, and Consumer Protection
29 April 2025 Penyampaian Penjelasan atas Perubahan Liabilitas Laporan Keuangan yang Berakhir pada 31 Maret 2025
April 29, 2025 Submission of Explanation on Changes in Liabilities in the Financial Statements for the Period Ended March 31, 2025
29 April 2025 Penyampaian Pengumuman Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa
April 29, 2025 Submission of Announcement of the Annual General Meeting of Shareholders and the Extraordinary General Meeting
of Shareholders
29 April 2025 Penyampaian Bukti Iklan Pengumuman Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham
April 29, 2025 Luar Biasa
Submission of Proof of Advertisement for the Announcement of the Annual General Meeting of Shareholders and the
Extraordinary General Meeting of Shareholders
30 April 2025 Penyampaian Laporan Keuangan Interim yang Tidak Diaudit yang Berakhir pada 31 Maret 2025
April 30, 2025 Submission of Unaudited Interim Financial Statements for the Period Ended March 31, 2025
30 April 2025 Penyampaian Bukti Iklan Laporan Keuangan Interim yang Tidak Diaudit yang Berakhir pada 31 Maret 2025
April 30, 2025 Submission of Proof of Advertisement for the Unaudited Interim Financial Statements for the Period Ended March 31, 2025
30 April 2025 Penyampaian Tambahan Data atas Laporan Keuangan Tahunan (Audited) yang Berakhir pada 31 Desember 2024
April 30, 2025 Submission of Additional Data to the Annual Financial Statements (Audited) for the Year Ended December 31, 2024
30 April 2025 Laporan Informasi atau Fakta Material terkait Perubahan Kepemilikan Saham Korea Development Bank
April 30, 2025 Report on Material Information or Facts regarding Changes in Share Ownership of Korea Development Bank
2 Mei 2025 Laporan Informasi atau Fakta Material terkait Perubahan Pengurus
May 2, 2025 Report on Material Information or Facts regarding Changes in Management
2 Mei 2025 Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Saham Perusahaan Terbuka
May 2, 2025 Report on Share Ownership or Any Changes in Share Ownership of a Public Company
2 Mei 2025 Laporan Perubahan Pengurus
May 2, 2025 Report on Changes in Management
6 Mei 2025 Penyampaian Informasi Pemenuhan Kewajiban Pengalihan Kembali Saham Korea Development Bank di PT KDB Tifa
May 6, 2025 Finance Tbk
Submission of Information on the Fulfillment of the Obligation to Re-transfer Shares of Korea Development Bank in PT
KDB Tifa Finance Tbk
7 Mei 2025 Laporan Pengkinian Data dan Informasi Domisili dari Pihak Utama dan/atau Pihak yang Dapat Dihubungi
May 7, 2025 Report on Updating Data and Domicile Information of Key Parties and/or Contactable Parties
14 Mei 2025 Penyampaian Panggilan Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa
May 14, 2025 Submission of Invitation to the Annual General Meeting of Shareholders and the Extraordinary General Meeting of
Shareholders
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Tanggal Perihal
Date Subject
14 Mei 2025 Penyampaian Bukti Iklan Panggilan Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar
May 14, 2025 Biasa
Submission of Proof of Advertisement for the Invitation to the Annual General Meeting of Shareholders and the Extraordinary
General Meeting of Shareholders
15 Mei 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
May 15, 2025 Report of Nil Submission on Immediate Blocking
21 Mei 2025 Surat Tanggapan PT KDB Tifa Finance Tbk atas Permintaan Penjelasan Bursa terkait Rencana Pemenuhan Batas
May 21, 2025 Minimum Saham Free Float Perseroan
Response Letter of PT KDB Tifa Finance Tbk to the Exchange’s Request for Clarification regarding the Plan to Fulfill the
Minimum Free Float Requirement
28 Mei 2025 Penyampaian Ralat Penjelasan Agenda Ke-5 Rapat Umum Pemegang Saham Tahunan pada Panggilan Rapat Umum
May 28, 2025 Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa
Submission of Correction to the Explanation of the 5th Agenda of the Annual General Meeting of Shareholders in the
Invitation to the Annual General Meeting of Shareholders and the Extraordinary General Meeting of Shareholders
5 Juni 2025 Laporan Informasi atau Fakta Material terkait Perubahan Kepemilikan Saham Korea Development Bank di PT KDB Tifa
June 5, 2025 Finance Tbk
Report on Material Information or Facts regarding Changes in Share Ownership of Korea Development Bank in PT KDB
Tifa Finance Tbk
10 Juni 2025 Laporan Informasi atau Fakta Material terkait Pengangkatan Kembali Presiden Komisaris
June 10, 2025 Report on Material Information or Facts regarding the Reappointment of the President Commissioner
11 Juni 2025 Penyampaian Bukti Pelaporan Pemilik Manfaat kepada Kementerian Hukum dan Hak Asasi Manusia
June 11, 2025 Submission of Proof of Beneficial Ownership Reporting to the Ministry of Law and Human Rights
11 Juni 2025 Penyampaian Hasil Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa
June 11, 2025 Submission of the Results of the Annual General Meeting of Shareholders and the Extraordinary General Meeting of
Shareholders
11 Juni 2025 Penyampaian Bukti Iklan Hasil Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar Biasa
June 11, 2025 Submission of Proof of Advertisement of the Results of the Annual General Meeting of Shareholders and the Extraordinary
General Meeting of Shareholders
11 Juni 2025 Penyampaian Jadwal dan Tata Cara Pembayaran Dividen Tunai
June 11, 2025 Submission of the Schedule and Procedures for Cash Dividend Payment
11 Juni 2025 Penyampaian Bukti Iklan Jadwal dan Tata Cara Pembayaran Dividen Tunai
June 11, 2025 Submission of Proof of Advertisement of the Schedule and Procedures for Cash Dividend Payment
12 Juni 2025 Laporan Perubahan Direksi, Dewan Komisaris serta Dewan Pengawas Syariah Perusahaan Pembiayaan
June 12, 2025 Report on Changes in the Board of Directors, Board of Commissioners, and Sharia Supervisory Board of the Financing
Company
12 Juni 2025 Laporan Pengangkatan Kembali Presiden Komisaris
June 12, 2025 Report on the Reappointment of the President Commissioner
13 Juni 2025 Penyampaian Penilaian Risiko Tindak Pidana Pencucian Uang, Tindak Pidana Pendanaan Terorisme, dan Tindak Pidana
June 13, 2025 Pendanaan Proliferasi Senjata Pemusnah Massal Secara Individual Tahun 2024
Submission of Individual Risk Assessment of Money Laundering, Terrorism Financing, and Proliferation Financing of
Weapons of Mass Destruction for 2024
17 Juni 2025 Penyampaian Akta Berita Acara Rapat Umum Pemegang Saham Tahunan dan Rapat Umum Pemegang Saham Luar
June 17, 2025 Biasa
Submission of the Deed of Minutes of the Annual General Meeting of Shareholders and the Extraordinary General
Meeting of Shareholders
24 Juni 2025 Laporan Nihil atas Update Data atas Pihak yang Diduga terkait dengan Judi Online
June 24, 2025 Nil Report on Updates of Data on Parties Suspected of Being Involved in Online Gambling
25 Juni 2025 Permohonan untuk Memperoleh Persetujuan Menjadi Pihak Utama Presiden Komisaris Perusahaan Pembiayaan
June 25, 2025 Application for Approval as a Fit and Proper Party for President Commissioner of a Financing Company
30 Juni 2025 Tanggapan atas Penyampaian Laporan Kegiatan Penanaman Modal Periode Triwulan II dan Semester I Tahun 2025
June 30, 2025 Response to the Submission of Investment Activity Report for Q2 and First Semester of 2025
30 Juni 2025 Penyampaian Tanggapan atas Rancangan Surat edaran Otoritas Jasa Keuangan tentang Laporan Penerapan Tata
June 30, 2025 Kelola yang Baik bagi Lembaga Pembiayaan, Perusahaan Modal Ventura, Lembaga Keuangan Mikro, dan Lembaga Jasa
Keuangan Lainnya
Submission of Response to the Draft Financial Services Authority Circular Letter on the Implementation of Good
Corporate Governance for Financing Institutions, Venture Capital Companies, Microfinance Institutions, and Other
Financial Services Institutions
30 Juni 2025 Laporan KPPK
June 30, 2025 KPPK Report
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Annual Report 2025 Sustainability Report Tata Kelola Perusahaan Corporate Governance
Tanggal Perihal
Date Subject
4 Juli 2025 Penyampaian Formulir Refreshment Point BOD, BOC dan DPS PT KDB Tifa Finance Tbk Semester I Tahun 2025
July 4, 2025 Submission of Refreshment Point Forms for BOD, BOC, and DPS of PT KDB Tifa Finance Tbk for the First Semester of 2025
7 Juli 2025 Instruksi Pendistribusian Dividen Tunai atas Saham PT KDB Tifa Finance Tbk
July 7, 2025 Instruction for Distribution of Cash Dividends for Shares of PT KDB Tifa Finance Tbk
11 Juli 2025 Konfirmasi Pembayaran Dividen Tunai PT KDB Tifa Finance Tbk
July 11, 2025 Confirmation of Cash Dividend Payment of PT KDB Tifa Finance Tbk
14 Juli 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
July 14, 2025 Report of Nil Submission on Immediate Blocking
21 Juli 2025 Penyampaian Tanggapan Tertulis atas Rancangan Surat Edaran Otoritas Jasa Keuangan tentang Laporan Bulanan
July 21, 2025 Perusahaan Pembiayaan dan Perusahaan Pembiayaan Syariah
Submission of Written Response to the Draft Financial Services Authority Circular Letter on Monthly Reports of Financing
Companies and Sharia Financing Companies
22 Juli 2025 Jawaban PT KDB Tifa Finance Tbk atas Permintaan Penjelasan Otoritas Jasa Keuangan terkait Penelaahan atas Laporan
July 22, 2025 Keuangan per 31 Desember 2024
Response of PT KDB Tifa Finance Tbk to Financial Services Authority’s Request for Clarification regarding the Review of
Financial Statements as of December 31, 2024
29 Juli 2025 Penyampaian Penjelasan atas Perubahan Liabilitas Laporan Keuangan yang Berakhir pada 30 Juni 2025
July 29, 2025 Submission of Explanation on Changes in Liabilities in the Financial Statements for the Period Ended June 30, 2025
30 Juli 2025 Tax Question Answer (SP2DK – Tahun Pajak 2022)
July 30, 2025 Tax Question and Answer (SP2DK – Fiscal Year 2022)
31 Juli 2025 Penyampaian Bukti Iklan Laporan Keuangan Interim Tengah Tahunan yang Berakhir 30 Juni 2025
July 31, 2025 Submission of Proof of Advertisement of the Mid-Year Interim Financial Statements for the Period Ended June 30, 2025
31 Juli 2025 Permohonan untuk Memperoleh Persetujuan Menjadi Pihak Utama Presiden Komisaris Perusahaan Pembiayaan
July 31, 2025 Application for Approval as a Fit and Proper Party for President Commissioner of a Financing Company
31 Juli 2025 Jawaban terkait Permintaan Informasi mengenai Proses Bisnis Penjualan NPL-NPF
July 31, 2025 Response to Request for Information regarding the Business Process of NPL/NPF Sales
31 Juli 2025 Pelaporan Implementasi Cetak Biru Pengembangan SDM SJK Triwulan II Tahun 2025
July 31, 2025 Report on the Implementation of the HR Development Blueprint for the Financial Services Sector (SJK) for Q2 2025
5 Agustus 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
August 5, 2025 Report of Nil Submission on Immediate Blocking
6 Agustus 2025 Permohonan untuk Memperoleh Persetujuan Menjadi Pihak Utama Presiden Komisaris Perusahaan Pembiayaan
August 6, 2025 Application for Approval as a Fit and Proper Party for President Commissioner of a Financing Company
8 Agustus 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
August 8, 2025 Report of Nil Submission on Immediate Blocking
13 Agustus 2025 Permohonan Pengaktifan User SLIK PT KDB Tifa Finance Tbk
August 13, 2025 Application for Activation of SLIK User for PT KDB Tifa Finance Tbk
13 Agustus 2025 Permohonan Persetujuan Perpanjangan Penggunaan Tenaga Kerja Asing Perusahaan Pembiayaan
August 13, 2025 Application for Approval for Extension of Employment of Foreign Workers for a Financing Company
13 Agustus 2025 Tanggapan PT KDB Tifa Finance Tbk atas Permintaan Penjelasan Bursa atas Volatilitas Transaksi Efek
August 13, 2025 Response of PT KDB Tifa Finance Tbk to the Exchange’s Request for Clarification regarding Securities Transaction Volatility
25 Agustus 2025 Permohonan Persetujuan Penggunaan Tenaga Kerja Asing Perusahaan Pembiayaan
August 25, 2025 Application for Approval for the Employment of Foreign Workers for a Financing Company
28 Agustus 2025 Penyampaian Laporan Penilaian Risiko APU PPT per 30 Juni 2025
August 28, 2025 Submission of AML/CFT Risk Assessment Report as of June 30, 2025
4 September 2025 Penyampaian Tanggapan Tertulis atas Draft Kajian Pengembangan dan Penguatan Lembaga Pembiayaan, Perusahaan
September 4, 2025 Modal Ventura, Lembaga Keuangan Mikro dan Lembaga Jasa Keuangan Lainnya (PVML) Syariah
Submission of Written Response to the Draft Study on the Development and Strengthening of Sharia Financing Institutions,
Venture Capital Companies, Microfinance Institutions, and Other Financial Services Institutions (PVML)
12 September 2025 Permohonan Hak Akses Sistem Informasi Pelaku di Sektor Jasa Keuangan (SIPELAKU)
September 12, 2025 Application for Access Rights to the Financial Services Actors Information System (SIPELAKU)
19 September 2025 Jawaban terkait Permintaan Informasi Tambahan Mengenai Proses Bisnis Penjualan NPL/NPF
September 19, 2025 Response to Request for Additional Information regarding the Business Process of NPL/NPF Sales
19 September 2025 Permohonan Pengguna Aplikasi Sistem Informasi Terduga Pendanaan Terorisme (SIPENDAR)
September 19, 2025 Application for User Access to the Terrorism Financing Suspect Information System (SIPENDAR)
22 September 2025 Penyampaian Tanggapan Tertulis atas Rancangan Peraturan Otoritas Jasa Keuangan tentang Gugatan oleh Otoritas Jasa
September 22, 2025 Keuangan untuk Pelindungan Konsumen di Sektor Jasa Keuangan
Submission of Written Response to the Draft Financial Services Authority Regulation on Lawsuits Filed by the Financial
Services Authority for Consumer Protection in the Financial Services Sector
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Tanggal Perihal
Date Subject
23 September 2025 Laporan KPPK Q2 Tahun 2025
September 23, 2025 KPPK Report Q2 2025
24 September 2025 Penyampaian Laporan Self-Assessment Edukasi dan Pelindungan Konsumen PT KDB Tifa Finance Tbk Tahun 2025
September 24, 2025 Submission of the Self-Assessment Report on Consumer Education and Protection of PT KDB Tifa Finance Tbk for 2025
2 Oktober 2025 Laporan SIPESAT Q3 Tahun 2025
October 2, 2025 SIPESAT Report Q3 2025
14 Oktober 2025 Laporan Kegiatan Penanaman Modal Tahap Operasional dan/atau Komersial Periode Triwulan III Tahun 2025
October 14, 2025 Report on Investment Activities in the Operational and/or Commercial Stage for Q3 2025
20 Oktober 2025 Laporan SIPENDAR Q3 Tahun 2025
October 20, 2025 SIPENDAR Report Q3 2025
30 Oktober 2025 Permohonan Persetujuan Perpanjangan Penggunaan Tenaga Kerja Asing Perusahaan Pembiayaan
October 30, 2025 Application for Approval for Extension of Employment of Foreign Workers for a Financing Company
30 Oktober 2025 Permohonan Persetujuan Penggunaan Tenaga Kerja Asing Perusahaan Pembiayaan
October 30, 2025 Application for Approval for the Employment of Foreign Workers for a Financing Company
31 Oktober 2025 Penyampaian Bukti Iklan Laporan Keuangan Interim yang Tidak Diaudit yang Berakhir pada 30 September 2025
October 31, 2025 Submission of Proof of Advertisement of the Unaudited Interim Financial Statements for the Period Ended September
30, 2025
31 Oktober 2025 Penyampaian Penjelasan atas Perubahan Liabilitas Laporan Keuangan yang Berakhir pada 30 September 2025
October 31, 2025 Submission of Explanation on Changes in Liabilities in the Financial Statements for the Period Ended September 30, 2025
31 Oktober 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
October 31, 2025 Report of Nil Submission on Immediate Blocking
31 Oktober 2025 Pelaporan Implementasi Cetak Biru Pengembangan SDM SJK Triwulan III Tahun 2025
October 31, 2025 Report on the Implementation of the HR Development Blueprint for the Financial Services Sector (SJK) for Q3 2025
24 November 2025 Tanggapan PT KDB Tifa Finance Tbk atas Permintaan Penjelasan Bursa atas Volatilitas Transaksi Efek
November 24, 2025 Response of PT KDB Tifa Finance Tbk to the Exchange’s Request for Clarification regarding Securities Transaction Volatility
26 November 2025 Laporan Informasi atau Fakta Material terkait Perubahan Anggota Komite Nominasi dan Remunerasi
November 26, 2025 Report on Material Information or Facts regarding Changes in Members of the Nomination and Remuneration Committee
26 November 2025 Permohonan Persetujuan Penggunaan Tenaga Kerja Asing Perusahaan Pembiayaan
November 26, 2025 Application for Approval for the Employment of Foreign Workers for a Financing Company
26 November 2025 Permohonan Persetujuan Perpanjangan Penggunaan Tenaga Kerja Asing Perusahaan Pembiayaan
November 26, 2025 Application for Approval for Extension of Employment of Foreign Workers for a Financing Company
3 Desember 2025 Penyampaian Laporan Transaksi Afiliasi Perubahan Perjanjian Kredit PT KDB Tifa Finance Tbk beserta Bukti Keterbukaan
December 3, 2025 Informasi kepada Masyarakat
Submission of the Affiliated Transaction Report on Amendments to the Credit Agreement of PT KDB Tifa Finance Tbk
along with Proof of Public Disclosure
3 Desember 2025 Laporan Informasi atau Fakta Material terkait Perubahan Perjanjian Kredit
December 3, 2025 Report on Material Information or Facts regarding Amendments to the Credit Agreement
3 Desember 2025 Penyampaian Bukti Iklan Laporan Bukti Iklan Keterbukaan Informasi Transaksi Afiliasi Perubahan Perjanjian Kredit
December 3, 2025 Submission of Proof of Advertisement of Public Disclosure for the Affiliated Transaction on Amendments to the Credit
Agreement
12 Desember 2025 Tanggapan atas Surat No:S-428/P2DK/KPP.0708/2025
December 12, 2025 Response to Letter No. S-428/P2DK/KPP.0708/2025
12 Desember 2025 Penyampaian Tanggapan atas Draft Peraturan KSEI No.XI-D dan Rancangan Peraturan KSEI No.XI-C
December 12, 2025 Submission of Response to the Draft KSEI Regulation No. XI-D and Draft KSEI Regulation No. XI-C
12 Desember 2025 Laporan Nihil atas Pemblokiran Secara Serta Merta
December 12, 2025 Report of Nil Submission on Immediate Blocking
17 Desember 2025 Laporan Informasi atau Fakta Material terkait Jangka Waktu Fasilitas Kredit
December 17, 2025 Report on Material Information or Facts regarding the Tenor of Credit Facilities
19 Desember 2025 Penyampaian Penyelarasan Berkala Basis Data Susunan Direksi, Dewan Komisaris dan/atau Dewan Pengawas Syariah
December 19, 2025 PT KDB Tifa Finance Tbk
Submission of Periodic Alignment of the Database on the Composition of the Board of Directors, Board of Commissioners,
and/or Sharia Supervisory Board of PT KDB Tifa Finance Tbk
22 Desember 2025 Penyampaian Formulir Refreshment Point BOD, BOC dan DPS PT KDB Tifa Finance Tbk Semester II Tahun 2025
December 22, 2025 Submission of Refreshment Point Forms for BOD, BOC, and DPS of PT KDB Tifa Finance Tbk for the Second Semester
of 2025
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Program Kepemilikan Saham oleh
Karyawan dan/atau Manajemen
(ESOP/MSOP)
Employee and/or Management Stock Ownership Program
(ESOP/MSOP)
Sepanjang tahun 2025 Perseroan tidak menyelenggarakan Throughout 2025, the Company did not implement any
program kepemilikan saham oleh karyawan dan/atau Employee and/or Management Stock Ownership Program
manajemen (ESOP/MSOP). (ESOP/MSOP).
Kebijakan Kepemilikan Saham Direksi
dan Dewan Komisaris
Policy on Stock Ownership by Board of Directors and Board of
Commissioners
Perseroan memiliki kebijakan terkait pengungkapan The Company has a policy regarding the disclosure of share
kepemilikan saham melalui Keputusan Direksi No. 182/DIR/ ownership as stipulated in Board of Directors’ Decision Letter
HO/12/25 tanggal 09 Desember 2025 tentang Perubahan No. 182/DIR/HO/12/25 dated December 9, 2025 concerning
Share Ownership Regulation. Sesuai ketentuan tersebut, the Amendment to the Share Ownership Regulation. Pursuant
Pemegang Saham Tertentu yang merupakan Direksi, Dewan to this regulation, certain shareholders, namely members
Komisaris, dan pemegang saham dengan hak suara minimal 5% of the Board of Directors, the Board of Commissioners, and
serta pengendali Perseroan, baik yang memiliki saham dengan shareholders holding at least 5% of voting rights, as well as
hak suara langsung maupun tidak langsung wajib melaporkan the controlling shareholder of the Company, whether holding
kepemilikan hak suara atas saham dan setiap perubahan shares with direct or indirect voting rights, are required to
kepemilikan hak suara atas saham Perseroan kepada Otoritas report their voting rights ownership in the Company’s shares
Jasa Keuangan. and any changes thereto to the Financial Services Authority.
Informasi mengenai perubahan kepemilikan saham Direksi dan Information regarding changes in share ownership of the Board
Dewan Komisaris harus disampaikan paling lambat 5 (lima) of Directors and Board of Commissioners must be submitted
hari kerja sejak terjadinya kepemilikan hak suara atas saham no later than 5 (five) working days from the occurrence of such
atau setiap perubahan kepemilikan hak suara atas saham ownership or any change in voting rights ownership in the
Perseroan, dan jika disampaikan melalui sistem elektronik Company’s shares. If submitted through an electronic system,
wajib dilakukan paling lambat 3 (tiga) hari kerja sejak terjadinya the report must be filed no later than 3 (three) working days
kepemilikan hak suara atas saham atau setiap perubahan from the occurrence of such ownership or change. This policy
kepemilikan hak suara atas saham Perseroan. Kebijakan ini is implemented to ensure transparency, regulatory compliance,
diterapkan untuk menjamin transparansi, kepatuhan terhadap and the integrity of the Company’s governance, as well as to
regulasi, dan integritas tata kelola Perseroan, sekaligus maintain stakeholder trust.
menjaga kepercayaan pemangku kepentingan.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Pelaksanaan Kebijakan Kepemilikan Implementation of the Company’s
Saham Perseroan oleh Dewan Komisaris Stock Ownership Policy by the Board of
dan Direksi Tahun 2025 Commissioners and the Board of Directors
in 2025
Sepanjang tahun 2025, tidak terdapat Pemegang Saham Throughout 2025, there were no Certain Shareholders, namely
Tertentu dalam hal ini Dewan Komisaris dan Direksi Perseroan members of the Company’s Board of Commissioners and
yang tercatat sebagai pemegang saham, baik secara langsung Board of Directors, recorded as shareholders, either directly or
maupun tidak langsung. Oleh karena itu, kewajiban pelaporan indirectly. Therefore, the obligation to report share ownership
kepemilikan saham oleh Dewan Komisaris dan Direksi sesuai by the Board of Commissioners and Board of Directors in
kebijakan Perseroan tidak dilaksanakan pada periode ini. accordance with the Company’s policy was not applicable
during this period.
Kebijakan Antikorupsi
Anti-Corruption Policy
Sistem Anti Fraud Anti-Fraud System
Perseroan menempatkan praktik antikorupsi dan pencegahan The Company recognizes anti-corruption practices and fraud
kecurangan sebagai bagian integral dari penguatan GCG. prevention as an integral part of strengthening GCG. This
Komitmen ini diwujudkan melalui keselarasan berbagai commitment is reflected through the alignment of various
kebijakan dan mekanisme, termasuk Kode Etik, Sistem policies and mechanisms, including the Code of Conduct,
Pelaporan Pelanggaran (Whistleblowing System), peraturan Whistleblowing System, Anti-Fraud regulations, as well as other
Anti-Fraud, serta kebijakan dan prosedur internal lainnya yang internal policies and procedures designed to prevent, detect,
dirancang untuk mencegah, mendeteksi, dan menindaklanjuti and address any potential fraudulent activities effectively and
setiap potensi tindakan kecurangan secara efektif dan transparently.
transparan.
Setiap indikasi atau laporan mengenai potensi fraud ditangani Any indication or report of potential fraud is treated seriously
secara serius dan ditindaklanjuti melalui pemeriksaan internal and followed up through comprehensive internal investigations.
yang menyeluruh. Proses ini mencakup identifikasi sumber This process includes identifying the source of the issue,
masalah, analisis risiko, serta rekomendasi tindakan korektif conducting risk analysis, and providing recommendations for
dan preventif. Dengan mekanisme tersebut, Perseroan tidak corrective and preventive actions. Through this mechanism,
hanya memperkuat integritas dan akuntabilitas internal, tetapi the Company not only strengthens internal integrity and
juga membangun budaya kepatuhan dan etika yang konsisten accountability but also fosters a consistent culture of
di seluruh tingkatan organisasi, sehingga mendukung compliance and ethics across all levels of the organization,
keberlanjutan operasional dan menjaga kepercayaan thereby supporting operational sustainability and maintaining
pemangku kepentingan. stakeholder trust.
Pengawasan Aktif Manajemen Active Oversight by Management
Direksi dan manajemen Perseroan secara konsisten The Board of Directors and the Company’s management
menjalankan pengawasan aktif atas penerapan Sistem Anti- consistently exercise active oversight over the implementation
Fraud memastikan setiap indikasi kecurangan ditangani secara of the Anti-Fraud System, ensuring that any indication of
tepat dan seluruh proses usaha berjalan dengan integritas fraud is properly addressed and that all business processes
tinggi. Direksi menegaskan kecukupan mekanisme dan are conducted with a high level of integrity. The Board of
prosedur penanganan fraud, termasuk penunjukan unit khusus Directors ensures the adequacy of fraud handling mechanisms
yang dikelola oleh SDM dengan kompetensi, profesionalisme, and procedures, including the designation of a dedicated
dan integritas yang terjamin. unit managed by personnel with assured competence,
professionalism, and integrity.
Selain itu, laporan indikasi fraud, hasil investigasi, dan tindak Moreover, reports on fraud indications, investigation results,
lanjut perbaikan secara rutin ditelaah oleh Direksi untuk and corrective follow-up actions are regularly reviewed by the
menetapkan arahan strategis, memperkuat pengendalian Board of Directors to determine strategic directions, strengthen
internal, dan menyempurnakan proses bisnis. Pendekatan ini internal controls, and refine business processes. This approach
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memastikan budaya anti-fraud tertanam secara menyeluruh ensures that an anti-fraud culture is embedded throughout the
di seluruh organisasi, mendukung transparansi, akuntabilitas, organization, supporting transparency, accountability, and the
serta keberlanjutan operasional Perseroan. Company’s operational sustainability.
Unit Kerja Khusus Pengendali Fraud Fraud Control Special Work Unit
Dalam rangka memperkuat implementasi Sistem Anti- In order to strengthen the implementation of the Anti-Fraud
Fraud, Perseroan membentuk Unit Kerja Pengendali Fraud System, the Company has established a Fraud Control Unit led
yang dipimpin oleh Compliance and AML Head dan bekerja by the Compliance and AML Head, working collaboratively with
secara kolaboratif dengan departemen terkait. Unit kerja ini relevant departments. This unit reports directly to members
bertanggung jawab langsung kepada anggota Direksi sehingga of the Board of Directors, ensuring that all findings and
setiap temuan dan rekomendasi penanganan fraud dapat recommendations related to fraud handling are followed up
ditindaklanjuti secara tepat dan transparan. appropriately and transparently.
Tugas dan tanggung jawab Unit Kerja Khusus Pengendali Fraud The duties and responsibilities of the Special Fraud Control
meliputi: Unit include:
1. Menyusun kebijakan dan prosedur pengendalian yang 1. Developing policies and procedures specifically aimed at
khusus ditujukan untuk pengendalian fraud; fraud control;
2. Memastikan setiap kebijakan pengendalian melalui kaji 2. Ensuring that all control policies are subject to review, both
ulang baik oleh manajemen (top level review) maupun kaji through management (top-level review) and operational
ulang operasional (functional review) oleh audit internal (functional review) assessments by internal audit on the
atas pelaksanaan strategi; implementation of strategies;
3. Memastikan adanya pengendalian lain seperti pengendalian 3. Ensuring the implementation of other controls, such as
aset fisik dan dokumentasi; physical asset control and documentation control;
4. Melakukan koordinasi dan pemantauan terhadap 4. Coordinating and monitoring the implementation of fraud
pelaksanaan program pengendalian fraud dan strategi anti- control programs and anti-fraud strategies across all units,
fraud oleh setiap unit, Departemen, Kantor Cabang atau departments, branches, and representative offices;
Kantor Perwakilan;
5. Memantau, menganalisis dan merekomendasikan 5. Monitoring, analyzing, and recommending educational
rencana edukasi bagi pegawai yang terlibat sesuai dengan programs for employees involved, in accordance with
kebutuhan pelatihan tentang pedoman pelaksanaan training needs on fraud control guidelines and anti-fraud
pengendalian fraud dan strategi anti-fraud paling sedikit 1 strategies, at least once a year;
(satu) kali dalam 1 (satu) tahun;
6. Memastikan adanya standarisasi investigasi Perseroan 6. Ensuring the standardization of the Company’s investigation
dengan memperhatikan kerahasiaan, independensi dan processes, by considering to confidentiality, independence,
kompetensi yang dibutuhkan. Proses ini dapat dilakukan and required competence. This process may be initiated
atas permintaan manajemen, pengaduan laporan nasabah, based on management requests, customer complaints,
hasil pemeriksaan Audit Internal, dan whistleblowing; internal audit findings, and whistleblowing reports;
7. Menyusun mekanisme laporan atas setiap kejadian fraud 7. Preparing reporting mechanisms for every fraud incident to
kepada manajemen Perseroan maupun kepada Otoritas the Company’s management and to the Financial Services
Jasa Keuangan (OJK); Authority (OJK);
8. Melakukan kegiatan pemantauan, evaluasi, dan tindak 8. Conducting monitoring, evaluation, and follow-up actions
lanjut pada setiap kejadian fraud; for every fraud incident;
9. Bertanggung jawab pada penyampaian laporan-laporan 9. Being responsible for the submission of Anti-Fraud
Strategi Anti-Fraud sesuai ketentuan Otoritas Jasa Strategy reports in accordance with the requirements of
Keuangan. the Financial Services Authority.
Peraturan Anti-Fraud Anti-Fraud Regulation
Perseroan telah menetapkan ketentuan dan regulasi terkait The Company has established provisions and regulations
penerapan Sistem Anti-Fraud melalui Keputusan Sirkuler Direksi regarding the implementation of the Anti-Fraud System through
No. 014/DIR/HO/01/25 tanggal 24 Januari 2025 tentang Board of Directors’ Circular Decision No. 014/DIR/HO/01/25
Pengesahan Perubahan Anti-Fraud Regulation dan Keputusan dated January 24, 2025 on the Ratification of Amendments
Sirkuler Direksi No. 015/DIR/HO/01/25 tanggal 24 Januari to the Anti-Fraud Regulation and Board of Directors’ Circular
2025 tentang Pengesahan Prosedur Anti-Fraud. Peraturan ini Decision No. 015/DIR/HO/01/25 dated January 24, 2025 on
menjadi pedoman resmi bagi seluruh insan Perseroan dalam the Ratification of Anti-Fraud Procedures. These regulations
menangani tindakan kecurangan secara terstruktur, konsisten, serve as official guidelines for all Company personnel in
dan berkesinambungan. Untuk mendukung transparansi handling fraudulent activities in a structured, consistent, and
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan dan aksesibilitas, pedoman tersebut tersedia bagi seluruh sustainable manner. To support transparency and accessibility, pemangku kepentingan melalui situs resmi Perseroan di www. these guidelines are available to all stakeholders through the kdbtifa.co.id. Company’s official website at www.kdbtifa.co.id. Pelaksanaan Pelatihan/Sosialisasi/ Conduct of Anti-Corruption or Anti-Fraud Seminar Anti-Korupsi atau Anti-Fraud Training/Outreach/Seminars in 2025 Tahun 2025 Sepanjang tahun 2025, Perseroan secara berkelanjutan Throughout 2025, the Company continuously strengthened memperkuat internalisasi nilai integritas dan kepatuhan the internalization of integrity and compliance values through melalui pelaksanaan program pelatihan, sosialisasi, dan the implementation of anti-corruption and anti-fraud training, kampanye anti-korupsi serta anti-fraud yang menjangkau dissemination, and campaigns that reached all employees seluruh karyawan di berbagai lini organisasi. Inisiatif ini across all levels of the organization. This initiative was designed dirancang sebagai bagian integral dari upaya membangun as an integral part of efforts to build a culture of risk awareness budaya sadar risiko (risk awareness) dan perilaku and consistent ethical behavior across all operational activities. etis yang konsisten di seluruh aktivitas operasional. Implementasi program dilakukan secara terstruktur dan The program's implementation is structured and multi- berlapis, dimulai dari sosialisasi anti-fraud kepada karyawan layered, starting with anti-fraud dissemination for new baru sebagai fondasi pembentukan perilaku sejak awal masa employees as a foundation for behavioral development kerja, hingga perluasan jangkauan melalui kegiatan sosialisasi from the beginning of employment, and extending its reach di kantor perwakilan Makassar dan kantor cabang Surabaya. through outreach activities at Makassar representative office Perseroan juga mengoptimalkan media komunikasi internal and Surabaya branch office. The Company also optimizes untuk menjaga kesinambungan pesan, antara lain melalui internal communication channels to maintain message kampanye visual berupa penayangan materi edukasi anti-fraud continuity, including through visual campaigns featuring anti- di area publik kantor pusat, serta penyampaian fraud awareness fraud educational materials in public areas at head office and secara berkala melalui email kepada seluruh karyawan. regular fraud awareness campaigns via email to all employees. Melalui pendekatan yang terpadu dan berkesinambungan Through this integrated and continuous approach, the Company tersebut, Perseroan memastikan bahwa pemahaman terhadap ensures that understanding of fraud risks is not merely risiko fraud tidak hanya bersifat administratif, namun administrative but internalized as part of the daily work culture. terinternalisasi sebagai bagian dari budaya kerja sehari-hari. This simultaneously strengthens the effectiveness of internal Hal ini sekaligus memperkuat efektivitas sistem pengendalian control system and supports the consistent implementation of internal dan mendukung penerapan praktik GCG secara GCG practices. konsisten. Sistem Pelaporan Pelanggaran Whistleblowing System Perseroan memiliki dan menjalankan Sistem Pelaporan The Company has established and implements a Whistleblowing Pelanggaran (Whistleblowing System/”WBS”) sebagai System (“WBS”) as an official channel for all stakeholders sarana resmi bagi seluruh pemangku kepentingan untuk to report alleged violations, including breaches of the Code melaporkan dugaan pelanggaran, termasuk pelanggaran of Conduct, policy deviations, and indications of fraudulent Kode Etik, penyimpangan kebijakan, maupun indikasi activities within the Company. This system is designed to tindakan kecurangan di lingkungan Perseroan. Sistem ini ensure the confidentiality of the whistleblower’s identity and dirancang untuk menjamin kerahasiaan identitas pelapor serta to provide protection for whistleblowers acting in good faith. memberikan perlindungan bagi whistleblower yang bertindak All reports received are followed up objectively, professionally, dengan itikad baik. Setiap laporan yang diterima ditindaklanjuti and independently, while upholding the principles of prudence secara objektif, profesional, dan independen, dengan tetap and the presumption of innocence. menjunjung prinsip kehati-hatian dan asas praduga tidak bersalah. Efektivitas WBS didukung oleh kebijakan internal Perseroan The effectiveness of the WBS is supported by the Company’s yang ditetapkan melalui Keputusan Direksi No. 101/ internal policy as stipulated in Board of Directors’ Decision DIR/HO/06/25 tanggal 13 Juni 2025 tentang Perubahan No. 101/DIR/HO/06/25 dated June 13, 2025 concerning 246
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Whistleblowing Regulation, yang menjadi pedoman Amendments to the Whistleblowing Regulation, which serves as
pelaksanaan pelaporan pelanggaran secara konsisten dan a guideline for the consistent and sustainable implementation
berkesinambungan. of violation reporting.
Jenis pelanggaran yang dapat dilaporkan melalui WBS meliputi: The types of violations that can be reported through the WBS
include:
1. Tindakan/perbuatan fraud; 1. Fraudulent acts;
2. Perbuatan/praktik gratifikasi; 2. Acts/practices of gratification;
3. Kesalahan operasional yang signifikan; 3. Significant operational errors;
4. Benturan kepentingan; 4. Conflicts of interest;
5. Pelanggaran atas kode etik yang berlaku di Perseroan; 5. Violations of the Company’s Code of Conduct;
6. Pelanggaran ketentuan Perseroan; 6. Violations of Company regulations;
7. Tindakan melanggar etika dan moral; 7. Acts that violate ethics and morals;
8. Tindakan melanggar hukum pidana maupun hukum perdata 8. Violations of criminal law, civil law, or other applicable laws
ataupun peraturan perundang-undangan lainnya; dan and regulations; and
9. Tindakan membahayakan keselamatan dan lingkungan 9. Actions that endanger workplace safety and the
kerja, membahayakan keamanan Perseroan, termasuk environment, compromise the Company’s security, or
membahayakan aset pihak ketiga/nasabah. threaten third-party/customer assets.
Sesuai kebijakan internal, Whistleblower dapat berasal dari In accordance with internal policy, whistleblowers may come
pihak internal, termasuk seluruh karyawan (tetap, kontrak, from internal parties, including all employees (permanent,
maupun outsourcing) serta manajemen Perseroan, maupun contract, and outsourced) as well as the Company’s
dari pihak eksternal, seperti mantan karyawan, vendor, management, or from external parties such as former
nasabah, konsultan, dan pihak eksternal lain. Pelaporan employees, vendors, customers, consultants, and other
dapat diarahkan kepada seluruh kategori terlapor, mulai external stakeholders. Reports may be submitted against all
dari karyawan hingga pimpinan, termasuk Direksi, Dewan categories of reported parties, ranging from employees to
Komisaris, Dewan Pengawas Syariah, dan anggota Komite di senior management, including the Board of Directors, Board
bawah Dewan Komisaris. of Commissioners, Sharia Supervisory Board, and committees
under the Board of Commissioners.
Mekanisme Penyampaian Laporan Whistleblowing Report Submission
Pelanggaran Mechanism
Perseroan menyediakan mekanisme pelaporan yang The Company provides a transparent, secure, and easily
transparan, aman, dan mudah diakses bagi seluruh pihak accessible reporting mechanism for all internal and external
internal maupun eksternal yang ingin menyampaikan dugaan parties who wish to report alleged violations. Reports can be
pelanggaran. Laporan pelanggaran dapat disampaikan melalui submitted through 2 (two) official channels, namely:
2 (dua) kanal resmi, yaitu:
Email: whistleblowing@kdbtifa.co.id Telp: 021-5094 1140 ext 100 atau/or 007
Whatsapp: +62 856-9523-0235
Seluruh laporan yang diterima Perseroan melalui WBS All reports received by the Company through the WBS are
ditangani secara cermat dan profesional, dengan proses handled carefully and professionally, through a process that
yang transparan, independen, dan konsisten, sehingga setiap is transparent, independent, and consistent, ensuring that
pengaduan memperoleh tindak lanjut yang tepat dan terukur every complaint is properly followed up in accordance with
sesuai dengan ketentuan yang berlaku. applicable provisions.
Pihak yang Mengelola Pengaduan Complaint Handling Unit
Perseroan menempatkan Unit Kerja Pengendali Fraud sebagai The Company has designated the Fraud Control Work Unit as
pihak yang bertanggung jawab atas pemeriksaan dan tindak the party responsible for examining and following up on every
lanjut setiap laporan dugaan fraud. Unit ini memastikan setiap report of alleged fraud. This unit ensures that each complaint
pengaduan ditangani secara profesional, independen, dan is handled professionally, independently, and consistently in
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konsisten sesuai kebijakan yang berlaku. Selain mekanisme accordance with applicable policies. In addition to the formal
pengaduan formal, Perseroan juga melaksanakan surprise reporting mechanism, the Company also conducts periodic
audit secara berkala yang dilakukan oleh Audit Internal, sebagai surprise audits carried out by Internal Audit as a proactive
langkah proaktif untuk mendeteksi potensi pelanggaran measure to detect potential violations and strengthen internal
dan memperkuat pengendalian internal di seluruh aktivitas controls across all operational activities.
operasional.
Perlindungan bagi Pelapor Whistleblower Protection
Perseroan berkomitmen untuk memastikan setiap pelapor The Company is committed to ensuring that every whistleblower
mendapatkan perlindungan penuh serta menjaga kerahasiaan receives full protection and that the confidentiality of both
identitas dan isi laporan yang disampaikan. Komitmen ini the whistleblower’s identity and the contents of the report
merupakan bagian dari penerapan budaya integritas dan is maintained. This commitment is a part of the Company’s
akuntabilitas yang dijunjung tinggi di seluruh aktivitas implementation of a culture of integrity and accountability
Perseroan. Bentuk dukungan dan perlindungan bagi pelapor across all its activities. The forms of support and protection
meliputi: provided to whistleblowers include:
1. Fasilitas media pelaporan dan administrasinya yang 1. Reporting channels and administrative facilities that
menjamin kerahasiaan identitas pelapor dan kasus yang ensure the confidentiality of the whistleblower’s identity
dilaporkan; and the reported case;
2. Perlindungan kerahasiaan identitas pelapor. Perlindungan 2. Protection of the whistleblower’s identity. This protection
ini diberikan kepada pelapor yang memberikan identitas is granted to whistleblowers who provide identity and
dan Informasi yang dapat digunakan untuk berkomunikasi contact information that can be used for communication
mengenai kasus yang dilaporkan; regarding the reported case;
3. Dalam hal kasus pelanggaran tersebut masuk dalam 3. In the event that the reported violation becomes subject
sengketa di pengadilan, pelapor atau saksi diberikan to court proceedings, the whistleblower or witness may be
fasilitas apabila dimungkinkan sesuai hukum yang berlaku provided with facilities, where permitted by applicable law,
untuk memberikan keterangan tanpa harus bertatap muka to give testimony without having to face the reported party
dengan terlapor pada setiap tingkat pemeriksaan perkara; at each stage of the proceedings;
4. Perlindungan dari tindakan terlapor yang meliputi tekanan, 4. Protection against retaliatory actions by the reported
penundaan kenaikan pangkat, pemecatan, gugatan hukum, party, including pressure, delays in promotion, termination
ancaman terhadap harta benda serta tindakan fisik dan of employment, legal claims, threats to property, as well
catatan yang merugikan dalam file pribadi data pribadinya; as physical actions and adverse records in personal files;
5. Pengurangan sanksi dalam hal pelapor terlibat dalam 5. Mitigation of sanctions in the event that the whistleblower
kasus yang dilaporkan; is involved in the reported case;
6. Unit Kerja Pengendali Fraud wajib melakukan monitoring 6. The Fraud Control Work Unit is required to monitor and
dan melaporkan kepada Presiden Direktur atau Komite report to the President Director or the Audit Committee if
Audit apabila terjadi masalah dalam perlindungan pelapor; any issues arise regarding whistleblower protection;
7. Dalam hal pelapor merasa tidak terlindungi oleh Perseroan 7. In the event that the whistleblower feels inadequately
ataupun selama proses investigasi, maka dapat melaporkan protected by the Company or during the investigation
hal tersebut secara langsung kepada Kepala Manajemen process, the whistleblower may report the matter directly
Risiko dan/atau Presiden Direktur. to the Risk Management Head and/or the President
Director.
Mekanisme Penanganan Pengaduan Complaint Handling Mechanism
Perseroan menerapkan mekanisme penanganan pengaduan The Company implements a systematic complaint-handling
yang sistematis untuk memastikan setiap laporan pelanggaran mechanism to ensure that every report of violations is followed
ditindaklanjuti secara profesional, objektif, dan akuntabel. up in a professional, objective, and accountable manner. This
Mekanisme ini mencakup langkah-langkah berikut: mechanism includes the following steps:
1. Pelapor wajib memiliki bukti berupa data dan/atau 1. The whistleblower must possess supporting evidence in the
informasi atas pelanggaran yang disertakan saat pelaporan; form of data and/or information related to the violation,
which must be submitted along with the report;
2. Setiap pelapor harus memiliki alasan kuat dalam 2. Each whistleblower must have a valid basis for submitting
menyampaikan laporan pelanggaran atau potensi a report of violation or potential violation and must act in
pelanggaran, serta harus memiliki itikad baik (bukan fitnah good faith (not defamatory, and not for personal gain or
dan tidak dilakukan untuk kepentingan pribadi semata other improper motives);
atau dengan motivasi lain);
3. Dalam setiap pelaporan pelanggaran agar mempercepat 3. To expedite the handling process, each report should at
proses penanganan maka laporan setidaknya memuat hal- least include the following:
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hal sebagai berikut:
a. Jenis pelanggaran dan kronologisnya; a. Type of violation and its chronology;
b. Pihak-pihak yang terlibat; b. Parties involved;
c. Lokasi kejadian; c. Location of the incident;
d. Waktu kejadian; d. Time of the incident;
e. Ketersediaan bukti terhadap pelanggaran tersebut. e. Availability of supporting evidence;
4. Jika Unit Kerja Pengendali Fraud menerima laporan yang 4. If the Fraud Control Work Unit receives a report
disertai dengan identitas pelapor maka wajib menanyakan accompanied by the whistleblower’s identity, it must ask
kesediaan pelapor untuk menjadi saksi. Jika pelapor tidak for the whistleblower’s willingness to act as a witness. If
bersedia maka pelapor tidak bisa dijadikan saksi dalam the whistleblower is unwilling, they cannot be designated
tahap tindakan hukum selanjutnya; as a witness in subsequent legal proceedings;
5. Unit Kerja Pengendali Fraud mengkaji dan melakukan 5. The Fraud Control Work Unit reviews and verifies the report
verifikasi atas laporan yang diterima dan mendiskusikan received and discusses it with the President Director to
laporan tersebut ke Presiden Direktur untuk ditetapkan ke determine whether it will proceed to the investigation
proses investigasi atau proses selanjutnya. stage or other follow-up processes;
6. Pada dasarnya Perseroan akan menindaklanjuti laporan 6. In principle, the Company will follow up on all reports
yang diterima dari pelapor. Namun Perseroan dapat untuk received. However, the Company may decide not to
tidak melanjutkan laporan yang diduga kuat mengandung proceed with reports that are strongly suspected to:
unsur-unsur:
a. Tidak termasuk jenis pelanggaran sebagaimana yang a. Not fall within the defined categories of violations;
telah ditentukan;
b. Berdasarkan itikad buruk yang dilakukan untuk fitnah, b. Be submitted in bad faith for purposes such as
balas dendam, pencemaran nama baik pegawai lain, defamation, retaliation, character assassination,
SARA dan lain-lain; atau discrimination (SARA), or similar motives; or
c. Memiliki tujuan tertentu untuk kepentingan pribadi c. Be intended for personal or group interests;
atau kelompok.
7. Apabila pelapor memberikan identitasnya, Unit Kerja 7. If the whistleblower provides his/her identity, the Fraud
Pengendali Fraud akan menghubungi pelapor atas laporan Control Work Unit will contact the whistleblower regarding
yang disampaikan dan memberitahukan apabila laporan the submitted report and inform them whether the report
akan ditindaklanjuti atau tidak dapat ditindaklanjuti. will be followed up or cannot be processed further.
Pelaporan Pelanggaran Tahun 2025 dan Violation Reports in 2025 and Follow-up
Tindak Lanjut
Sepanjang tahun 2025, Unit Kerja Pengendali Fraud tidak Throughout 2025, the Fraud Control Work Unit did not receive
menerima laporan pengaduan maupun indikasi tindakan fraud any complaints or indications of fraud or violations from either
atau pelanggaran dari pihak internal maupun eksternal sesuai internal or external parties that met the criteria of violations
dengan kriteria pelanggaran berdasarkan ketentuan yang under applicable regulations. This reflects the Company’s
berlaku. Hal ini mencerminkan komitmen Perseroan terhadap commitment to implementing effective internal control
penerapan sistem pengendalian internal dan mekanisme anti- systems and anti-fraud mechanisms, while also demonstrating
fraud yang efektif, sekaligus menunjukkan kesadaran karyawan the awareness of employees and stakeholders regarding
dan pemangku kepentingan terhadap pentingnya kepatuhan the importance of compliance and integrity in all business
dan integritas dalam setiap aktivitas usaha. activities.
Kebijakan Insider Trading
Insider Trading Policy
Perseroan menetapkan Kebijakan Insider Trading sebagai The Company has established an Insider Trading Policy
pedoman utama dalam mencegah penyalahgunaan informasi as a primary guideline to prevent the misuse of material
material yang belum tersedia untuk publik. Kebijakan ini information that is not yet available to the public. This policy
berlaku bagi seluruh pihak internal Perseroan, termasuk applies to all internal parties of the Company, including the
Direksi, Dewan Komisaris, dan karyawan, dengan tujuan Board of Directors, Board of Commissioners, and employees,
memastikan setiap transaksi efek dilakukan secara etis dan with the aim of ensuring that all securities transactions are
sesuai ketentuan hukum yang berlaku. conducted ethically and in accordance with applicable laws
and regulations.
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Kebijakan Insider Trading Perseroan diresmikan melalui The Company’s Insider Trading Policy was formalized through
Application of Approval of Insider Trading Guidelines No. 168/ the Application of Approval of Insider Trading Guidelines No.
COS/HO/09/25 tanggal 30 Januari 2026. Ketentuan ini 168/COS/HO/09/25 dated January 30, 2026. This policy
secara tegas melarang pemanfaatan informasi orang dalam strictly prohibits the use of inside information for personal
(inside information) untuk keuntungan pribadi maupun pihak gain or for the benefit of other parties, which may give rise
lain, yang berpotensi menimbulkan benturan kepentingan atau to conflicts of interest or cause harm to the Company and its
merugikan Perseroan dan pemangku kepentingan. stakeholders.
Implementasi kebijakan ini dipantau secara berkala, termasuk The implementation of this policy is monitored regularly,
melalui sosialisasi, pelatihan, dan mekanisme pelaporan, untuk including through socialization, training, and reporting
memastikan kesadaran, kepatuhan, serta integritas seluruh mechanisms, to ensure awareness, compliance, and integrity
insan Perseroan dalam menjalankan aktivitas pasar modal. among all Company personnel in carrying out capital market
activities.
Komitmen terhadap Perlindungan
Data Pribadi
Commitment to Personal Data Protection
Perseroan menempatkan perlindungan data pribadi sebagai The Company considers personal data protection as an integral
bagian yang tidak terpisahkan dari praktik GCG. Komitmen part of its GCG practices. This commitment is reflected in the
ini tercermin dalam penerapan kebijakan, prosedur, implementation of comprehensive policies, procedures, and
dan mekanisme pengamanan yang komprehensif untuk security mechanisms to ensure that all personal data of debtors,
memastikan seluruh data pribadi debitur, calon debitur, serta prospective debtors, employees, and prospective employees
karyawan maupun calon karyawan dikelola dengan aman, are managed securely, accurately, and in compliance with Law
akurat, dan sesuai ketentuan Undang-Undang No. 27 Tahun No. 27 of 2022 on Personal Data Protection (“PDP Law”).
2022 tentang Perlindungan Data Pribadi (“UU PDP”).
Dalam menghadapi perkembangan teknologi dan digitalisasi In response to the increasingly complex development of
layanan keuangan yang semakin kompleks, Perseroan technology and the digitalization of financial services, the
menekankan prinsip legalitas, transparansi, dan keamanan Company emphasizes the principles of legality, transparency,
dalam mengelola data pribadi. Upaya ini tidak hanya and security in managing personal data. These efforts not only
memitigasi risiko hukum dan reputasi, tetapi juga memperkuat mitigate legal and reputational risks but also strengthen the
kepercayaan nasabah dan pemangku kepentingan, sekaligus trust of customers and stakeholders, while supporting the
mendukung keberlanjutan operasional dan kualitas layanan sustainability of the Company’s operations and overall service
Perseroan secara menyeluruh. quality.
Komitmen Perseroan dalam perlindungan data pribadi The Company’s commitment to personal data protection is
dituangkan melalui serangkaian langkah strategis yang implemented through a series of strategic measures designed
dirancang untuk memastikan keamanan, kerahasiaan, dan to ensure security, confidentiality, and compliance with
kepatuhan terhadap peraturan yang berlaku, antara lain: applicable regulations, including:
1. Menyusun Perubahan Personal Data Protection Regulation 1. Establishing amendments to the Personal Data Protection
yang disahkan berdasarkan Keputusan Sirkuler Direksi No. Regulation as ratified by Board of Directors’ Circular
184/DIR/HO/12/25 tanggal 09 Desember 2025; Decision No. 184/DIR/HO/12/25 dated December 9,
2025;
2. Menyusun Personal Data Protection Procedure yang 2. Establishing the Personal Data Protection Procedure as
disahkan berdasarkan Keputusan Sirkuler Direksi No. ratified by Board of Directors’ Circular Decision No. 095/
095/DIR/ HO/10/23 tanggal 10 Oktober 2023; DIR/HO/10/23 dated October 10, 2023;
3. Membentuk Komite Perlindungan dan Pengelola Data 3. Establishing a Personal Data Protection and Management
Pribadi berdasarkan Keputusan Sirkuler Direksi No. 096/ Committee based on Board of Directors’ Circular Decision
DIR/HO/10/23 tanggal 10 Oktober 2023; No. 096/DIR/HO/10/23 dated October 10, 2023;
4. Menunjuk Petugas Penanggung Jawab Perlindungan Data 4. Appointing a Personal Data Protection Officer in charge
Pribadi berdasarkan Keputusan Sirkuler Direksi No. 097/ based on Board of Directors’ Circular Decision No. 097/
DIR/HO/10/23 tanggal 10 Oktober 2023; DIR/HO/10/23 dated October 10, 2023;
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5. Menyusun prosedur terkait consent atas penggunaan data 5. Developing procedures related to obtaining consent for
pribadi nasabah dan/atau calon nasabah serta karyawan the use of personal data of customers and/or prospective
dan/atau calon karyawan; customers as well as employees and/or prospective
employees;
6. Melakukan review terhadap perjanjian pembiayaan dan 6. Reviewing financing agreements and employment
perjanjian kerja terkait dengan klausul perlindungan data agreements in relation to personal data protection clauses;
pribadi;
7. Melakukan review terhadap ketentuan terkait proses bisnis 7. Reviewing provisions related to business processes to
yang mengoptimalkan unsur perlindungan data pribadi di optimize the integration of personal data protection
dalamnya; elements;
8. Melakukan inisiasi penerapan Data Protection Impact 8. Initiating the implementation of Data Protection Impact
Assessment (DPIA) dan Record of Processing Activities Assessment (DPIA) and Record of Processing Activities
(ROPA) dalam kegiatan bisnis dan operasional Perseroan. (ROPA) in the Company’s business and operational
activities.
Penerapan atas Pedoman Tata Kelola
Perusahaan Terbuka
Implementation of Public Company Governance Guidelines
Perseroan menerapkan Tata Kelola Perusahaan yang Baik The Company implements Good Corporate Governance based
berdasarkan POJK No. 21/POJK.04/2015 dan Surat Edaran on POJK No. 21/POJK.04/2015 and OJK Circular Letter No.
OJK No. 32/SEOJK.O4/2015, dengan penjabaran sebagai 32/SEOJK.O4/2015, with the following details:
berikut:
Rekomendasi Keterangan Penerapan
Recommendation Description Implementation
Prinsip 1 : Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS).
Principle 1: Enhancing the Value of Holding General Meeting of Shareholders (GMS).
1.1 Perseroan memiliki cara atau prosedur teknis Perseroan telah menetapkan prosedur pengambilan Sudah diterapkan
pengumpulan suara (voting) baik secara keputusan pada saat RUPS melalui proses voting Implemented
terbuka maupun tertutup yang mengedepankan terbuka, di mana seluruh pemegang saham yang hadir
independensi, dan kepentingan pemegang saham. dalam RUPS memiliki hak yang sama.
The Company has established methods or technical The Company has also set procedures for
procedures for vote collection (voting), both openly resolutionadoption at the GMS through an open voting
and confidentially, which prioritize independence process, where all shareholders present at the GMS have
and the interests of shareholders. equal rights.
1.2 Seluruh anggota Direksi dan anggota Dewan Seluruh anggota Direksi dan sebagian besar anggota Sudah diterapkan
Komisaris Perseroan hadir dalam RUPS Tahunan. Dewan Komisaris menghadiri RUPS Tahunan dan Luar Implemented
All members of the Board of Directors and the Board Biasa di tahun 2025.
of Commissioners attended the Annual GMS. All members of the Board of Directors and the majority
of the Board of Commissioners members attended the
Annual and Extraordinary GMS in 2025.
1.3 Ringkasan risalah RUPS tersedia dalam situs web Perseroan telah mengunggah risalah RUPS selama Sudah diterapkan
Perseroan paling sedikit selama 1 tahun. 10 tahun terakhir, informasi tersebut dapat diakses di Implemented
laman https://www.kdbtifa.co.id/id/gms/gms.
A summary of the minutes of the GMS is available
on the Company’s website for at least one year. The Company has uploaded GMS minutes for the past 10
years, which can be accessed at https://www.kdbtifa.
co.id/id/gms/gms.
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Rekomendasi Keterangan Penerapan
Recommendation Description Implementation
Prinsip 2 : Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor.
Principle 2: Enhancing the Quality of Communication between Public Companies and Shareholders or Investors
2.1 Perseroan memiliki suatu kebijakan komunikasi Perseroan secara berkala mengunggah laporan berkala Sudah diterapkan
dengan pemegang saham atau investor. dan keterbukaan informasi Perseroan melalui laman Implemented
The Company has established a communication Bursa Efek Indonesia dan/atau laman Perseroan
policy with shareholders and/or investors. https://www.kdbtifa.co.id/id.
Di samping itu, Perseroan memiliki sarana komunikasi
dengan pemegang saham dan investor melalui:
a. Rapat Umum Pemegang Saham Tahunan;
b. Paparan Publik tahunan.
The Company periodically publishes its periodic reports
and information disclosures through the Indonesia Stock
Exchange website and/or the Company’s website at
https://www.kdbtifa.co.id/id.
In addition, the Company provides communication
channels with shareholders and investors through:
a. Annual General Meeting of Shareholders;
b. Annual Public Expose.
2.2 Perseroan mengungkapkan kebijakan komunikasi Perseroan telah menetapkan kebijakan komunikasi Sudah diterapkan
dengan pemegang saham atau investor dalam dengan pemegang saham atau investor. Kebijakan Implemented
situs web. tersebut telah diunggah di website Perseroan,
The Company discloses its communication policy https://www.kdbtifa.co.id/id/investor/laporan-dan-
with shareholders and/or investors on its website. pernyataan/kebijakan-komunikasi.
The Company has established a communication policy
with shareholders and investors. This policy has been
uploaded to the Company's website at https://www.
kdbtifa.co.id/id/investor/laporan-dan-pernyataan/
kebijakan-komunikasi.
Prinsip 3 : Memperkuat Keanggotaan dan Komposisi Dewan Komisaris.
Principle 3: Strengthening the Membership and Composition of the Board of Commissioners
3.1 Penentuan jumlah anggota Dewan Komisaris Jumlah anggota Dewan Komisaris Perseroan mengacu Sudah diterapkan
mempertimbangkan kondisi Perseroan. kepada ketentuan peraturan perundang-undangan Implemented
The determination of the number of members of the yang berlaku dan telah mempertimbangkan kebutuhan,
Board of Commissioners considers the Company’s kompleksitas, kondisi, serta kemampuan Perseroan.
condition. The number of members of the Board of Commissioners
refers to applicable laws and regulations and has taken
into consideration the Company’s needs, complexity,
condition, and capacity.
3.2 Penentuan komposisi anggota Dewan Komisaris Anggota Dewan Komisaris memiliki latar belakang Sudah diterapkan
memperhatikan keberagaman keahlian, pendidikan yang diperlukan Perseroan serta memenuhi Implemented
pengetahuan, dan pengalaman yang dibutuhkan. aspek keberagaman keahlian, pengetahuan, dan
The determination of the composition of the Board of pengalaman yang dibutuhkan.
Commissioners considers the diversity of expertise, Members of the Board of Commissioners possess the
knowledge, and experience required. educational background required by the Company
and meet the diversity aspects in terms of expertise,
knowledge, and experience.
Prinsip 4 : Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris.
Principle 4: Enhancing the Quality of the Implementation of Duties and Responsibilities of the Board of Commissioners
4.1 Dewan Komisaris mempunyai kebijakan penilaian Perseroan telah memiliki peraturan atas penilaian Sudah diterapkan
sendiri (self-assessment) untuk menilai kinerja sendiri (self-assessment) untuk menilai kinerja Dewan Implemented
Dewan Komisaris. Komisaris.
The Board of Commissioners has a self-assessment The Company has established regulations governing self-
policy to evaluate its performance. assessment for evaluating the performance of the Board
of Commissioners.
4.2 Kebijakan penilaian sendiri (self-assessment) untuk Kebijakan penilaian sendiri (sef-assessment) untuk Sudah diterapkan
menilai kinerja Dewan Komisaris diungkapkan menilai kinerja Dewan Komisaris telah diungkapkan Implemented
melalui Laporan Tahunan Perseroan. dalam Laporan Tahunan Perseroan.
The self-assessment policy for evaluating the The self-assessment policy for evaluating the performance
performance of the Board of Commissioners is of the Board of Commissioners has been disclosed in the
disclosed in the Company’s Annual Report. Company’s Annual Report.
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Rekomendasi Keterangan Penerapan
Recommendation Description Implementation
4.3 Dewan Komisaris mempunyai kebijakan terkait Kebijakan pengunduran diri anggota Dewan Komisaris Sudah diterapkan
pengunduran diri anggota Dewan Komisaris Perseroan telah diatur dalam Peraturan Dewan Implemented
apabila terlibat dalam kejahatan keuangan. Komisaris, Direksi dan Dewan Pengawas Syariah
The Board of Commissioners has a policy regarding Perseroan. Anggota Dewan Komisaris yang diangkat
the resignation of its members in the event they are juga telah lulus Penilaian Kemampuan dan Kepatutan
involved in financial crimes. (fit and proper test) oleh Otoritas Jasa Keuangan (OJK)
dan menandatangani surat pernyataan yang salah satu
isinya menyatakan tidak pernah terlibat dalam kejahatan
di bidang keuangan.
This resignation policy is stipulated in the Company’s
Board of Commissioners, Board of Directors, and Sharia
Supervisory Board Regulations. Members of the Board
of Commissioners appointed have also passed the Fit
and Proper Test conducted by the Financial Services
Authority (OJK) and have signed a statement declaring,
among others, that they have never been involved in
financial crimes.
4.4 Dewan Komisaris atau Komite Nominasi dan Kebijakan suksesi telah diatur dalam Peraturan Komite Sudah diterapkan
Remunerasi menyusun kebijakan suksesi dalam Nominasi dan Remunerasi dan diungkapkan dalam Implemented
proses nominasi anggota Direksi. Laporan Tahunan ini.
The Board of Commissioners or the Nomination and The succession policy is stipulated in the Nomination
Remuneration Committee formulates a succession and Remuneration Committee Regulation and disclosed
policy in the nomination process for members of in this Annual Report.
the Board of Directors.
Prinsip 5 : Memperkuat Keanggotaan dan Komposisi Direksi.
Principle 5: Strengthening the Membership and Composition of the Board of Directors
5.1 Penentuan jumlah anggota Direksi Penentuan jumlah Direksi Perseroan telah Sudah diterapkan
mempertimbangkan kondisi Perseroan serta mempertimbangkan kompleksitas, kebutuhan dan juga Implemented
efektifitas dalam pengambilan keputusan. kondisi Perseroan. Jumlah anggota Direksi Perseroan
The determination of the number of members of telah sesuai dengan ketentuan dalam POJK No. 33/
the Board of Directors considers the Company’s POJK.04/2014, dan POJK 48/2024.
condition as well as the effectiveness of decision- The determination of the number of Directors has
making. considered the Company’s complexity, needs, and
condition. The number of members of the Board of Directors
is in compliance with POJK No. 33/POJK.04/2014 and
POJK 48/2024.
5.2 Penentuan komposisi anggota Direksi Direksi Perseroan memiliki keberagaman pengetahuan, Sudah diterapkan
memperhatikan keberagaman keahlian, keahlian dan pengalaman, khususnya di bidang Implemented
pengetahuan, dan pengalaman yang dibutuhkan. keuangan, operasional dan juga bisnis pembiayaan.
The determination of the composition of the Board The Board of Directors possesses diverse knowledge,
of Directors considers the diversity of expertise, expertise, and experience, particularly in the areas of
knowledge, and experience required. finance, operations, and financing business.
5.3 Anggota Direksi yang membawahi bidang Direktur Perseroan yang membawahi bidang akuntansi Sudah diterapkan
akuntansi atau keuangan memiliki keahlian dan/ atau keuangan yaitu Bapak Eun Seonghyuk merupakan Implemented
atau pengetahuan di bidang akuntansi. lulusan Sarjana Ekonomi dari Universitas Sogang,
Members of the Board of Directors responsible for Korea dan memiliki gelar Master of Science dari Bayes
accounting or finance functions have expertise and/ Business School, City University of London, UK. Beliau
or knowledge in accounting. pernah menjabat pada berbagai posisi penting di Korea
Development Bank yang merupakan pemegang saham
pengendali Perseroan, dengan pengalaman yang tidak
perlu diragukan lagi di bidang akuntansi dan keuangan.
The Director responsible for accounting or finance, namely
Mr. Eun Seonghyuk, holds a Bachelor of Economics degree
from Sogang University, Korea, and a Master of Science
degree from Bayes Business School, City University of
London, UK. He had held various important positions
at Korea Development Bank, the Company’s controlling
shareholder, and possesses extensive experience in
accounting and finance.
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Rekomendasi Keterangan Penerapan
Recommendation Description Implementation
Prinsip 6 : Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Principle 6: Enhancing the Quality of the Implementation of Duties and Responsibilities of the Board of Directors
6.1 Direksi mempunyai kebijakan penilaian sendiri Perseroan telah memiliki peraturan atas penilaian sendiri Sudah diterapkan
(self-assessment) untuk menilai kinerja Direksi. (self-assessment) untuk menilai kinerja Direksi. Implemented
The Board of Directors has a self-assessment policy The Company has established regulations governing self-
to evaluate its performance. assessment for evaluating the performance of the Board
of Directors.
6.2 Kebijakan penilaian sendiri (self-assessment) Kebijakan penilaian sendiri (self-assessment) untuk Sudah diterapkan
untuk menilai kinerja Direksi diungkapkan melalui menilai kinerja Direksi telah diungkapkan dalam Laporan Implemented
Laporan Tahunan Perseroan. Tahunan Perseroan.
The self-assessment policy for evaluating the The self-assessment policy for evaluating the performance
performance of the Board of Directors is disclosed of the Board of Directors has been disclosed in the
in the Company’s Annual Report. Company’s Annual Report.
6.3 Direksi mempunyai kebijakan terkait pengunduran Kebijakan pengunduran diri Direksi tertuang dalam Sudah diterapkan
diri anggota Direksi apabila terlibat dalam Peraturan Dewan Komisaris, Direksi dan Dewan Implemented
kejahatan keuangan. Pengawas Syariah Perseroan. Seluruh Direksi telah
The Board of Directors has a policy regarding the menandatangani surat pernyataan yang salah satu isinya
resignation of members of the Board of Directors menyatakan bahwa Direksi yang bersangkutan tidak
in the event they are involved in financial crimes. pernah terlibat dalam kejahatan di bidang keuangan dan
telah lulus Penilaian Kemampuan dan Kepatutan (Fit and
Proper Test) yang diselenggarakan oleh Otoritas Jasa
Keuangan (OJK).
The resignation policy of the Board of Directors is stipulated
in the Company’s Board of Commissioners, Board of
Directors, and Sharia Supervisory Board Regulations.
All members of the Board of Directors have signed a
statement declaring, among others, that they have never
been involved in financial crimes and have passed the
Fit and Proper Test conducted by the Financial Services
Authority (OJK).
Prinsip 7 : Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Principle 7: Enhancing Corporate Governance Aspects through Stakeholder Engagement
7.1 Perseroan memiliki kebijakan untuk mencegah Perseroan memiliki kebijakan untuk mencegah Sudah diterapkan
terjadinya insider trading. terjadinya insider trading yang termuat dalam Insider Implemented
The Company has a policy to prevent insider trading. Trading Guidelines dan juga Kode Etik Perseroan (Code
of Conduct).
The Company’s policy on preventing insider trading is
stipulated in the Insider Trading Guidelines as well as the
Company’s Code of Conduct.
7.2 Perseroan memiliki kebijakan antikorupsi dan anti- Perseroan telah memiliki Anti Fraud Regulation sesuai Sudah diterapkan
fraud. Keputusan Sirkuler Direksi No. 014/DIR/HO/01/25 Implemented
The Company has an anti-corruption and anti-fraud tanggal 24 Januari 2025 tentang Pengesahan Perubahan
policy. Anti Fraud Regulation, Prosedur Anti Fraud sesuai
Keputusan Sirkuler Direksi No. 015/DIR/HO/01/25
tanggal 24 Januari 2025 tentang Pengesahan Prosedur
Anti Fraud serta Pedoman Penerapan Sistem Manajemen
Anti Penyuapan sesuai Keputusan Sirkuler Direksi No.
060/ DIR/HO/06/23 tanggal 22 Juni 2023.
The Company has established an Anti-Fraud Regulation
pursuant to Board of Directors’ Circular Decision No. 014/
DIR/HO/01/25 dated January 24, 2025 concerning the
Ratification of Amendments to the Anti-Fraud Regulation,
Anti-Fraud Procedures pursuant to Board of Directors’
Circular Decision No. 015/DIR/HO/01/25 dated January
24, 2025 concerning the Ratification of Anti-Fraud
Procedures, as well as Guidelines for the Implementation
of the Anti-Bribery Management System pursuant to Board
of Directors’ Circular Decision No. 060/DIR/HO/06/23
dated June 22, 2023.
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Rekomendasi Keterangan Penerapan
Recommendation Description Implementation
7.3 Perseroan memiliki kebijakan tentang seleksi dan Perseroan telah memiliki peraturan internal terkait Sudah diterapkan
peningkatan kemampuan pemasok atau vendor. seleksi dan peningkatan kemampuan pemasok atau Implemented
The Company has a policy on supplier or vendor vendor.
selection and capability enhancement. The Company has established internal regulations related
to the selection and capability improvement of suppliers
or vendors.
7.4 Perseroan memiliki kebijakan tentang pemenuhan Perseroan memiliki kebijakan pemenuhan hak-hak Sudah diterapkan
hak-hak kreditur. kreditur, yang telah diatur dalam perjanjian tertulis Implemented
The Company has a policy on fulfilling creditors’ antara kreditur dengan Perseroan.
rights. The Company’s policy on fulfilling creditors’ rights is
governed under written agreements between the creditors
and the Company.
7.5 Perseroan memiliki kebijakan sistem Kebijakan sistem whistleblowing telah diungkapkan Sudah diterapkan
whistleblowing. dalam Laporan Tahunan Perseroan. Implemented
The Company has a whistleblowing system policy. The whistleblowing system policy has been disclosed in
the Company’s Annual Report.
7.6 Perseroan memiliki kebijakan pemberian insentif Perseroan tidak memiliki kebijakan terkait pemberian Tidak diterapkan
jangka panjang kepada Direksi dan karyawan. insentif jangka panjang kepada Direksi dan karyawan. Not Implemented
The Company has a policy on the provision of The Company does not have a policy regarding the
long-term incentives for members of the Board of provision of long-term incentives for the Board of Directors
Directors and employees. and employees.
Prinsip 8 : Meningkatkan Pelaksanaan Keterbukaan Informasi.
Principle 8: Enhancing the Implementation of Information Disclosure
8.1 Perseroan memanfaatkan penggunaan teknologi Selain situs web, Perseroan memanfaatkan teknologi Sudah diterapkan
informasi secara lebih luas selain situs web informasi sebagai sarana keterbukaan informasi bagi Implemented
sebagai media keterbukaan informasi. para pemangku kepentingan, di antaranya situs web
The Company utilizes information technology Bursa Efek Indonesia dan juga pernyataan pers yang
more broadly beyond its website as a medium for dikeluarkan secara resmi, selain kegiatan telekonferensi
information disclosure. dengan para pemangku kepentingan seperti analis
dan wartawan. Perseroan senantiasa berkomitmen
untuk mengembangkan media keterbukaan informasi
khususnya melalui situs web Perseroan sehingga para
pemangku kepentingan dapat memperoleh informasi
yang lengkap, menyeluruh dan efektif mengenai
Perseroan.
In addition to its official website, the Company also uses
information technology as a means of disclosure for
stakeholders, including the Indonesia Stock Exchange
website and officially issued press releases, as well as
teleconferences with stakeholders such as analysts and
journalists. The Company is consistently committed to
developing its information disclosure channels, particularly
through its official website, so that stakeholders can obtain
complete, comprehensive, and effective information
regarding the Company.
8.2 Laporan Tahunan Perseroan mengungkapkan Perseroan telah mengungkapkan dalam Laporan Sudah diterapkan
pemilik manfaat akhir dalam kepemilikan saham Tahunan ini terkait pemilik manfaat akhir dalam Implemented
Perseroan paling sedikit 5%, selain pengungkapan kepemilikan saham Perseroan paling sedikit 5%,
pemilik manfaat akhir dalam kepemilikan saham selain pengungkapan pemilik manfaat terakhir dalam
Perseroan melalui pemegang saham utama dan kepemilikan saham Perseroan melalui pemegang saham
pengendali. utama atau pengendali.
The Company’s Annual Report discloses the ultimate The Company has disclosed in this Annual Report the
beneficial owner of share ownership of at least 5%, in ultimate beneficial owner of share ownership of at least
addition to the disclosure of the ultimate beneficial 5%, in addition to the disclosure of the ultimate beneficial
owner of the Company’s shares through its major owner through major or controlling shareholders.
and controlling shareholders.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan 06 Perseroan berkomitmen menciptakan dampak lingkungan dan sosial melalui penerapan keberlanjutan dalam operasional dan pembiayaan. Sepanjang 2025, efisiensi energi diperkuat dan integrasi LST dalam pembiayaan terus didorong guna mendukung pertumbuhan inklusif dan nilai jangka panjang. The Company is committed to creating environmental and social impact through implementing sustainability in its operations and financing. Throughout 2025, energy efficiency was improved and LST integration in financing was constantly encouraged to support inclusive growth and long-term value. 256
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Annual Report 2025 Sustainability Report Laporan Keberlanjutan Sustainability Report
Laporan
Keberlanjutan
Sustainability Report
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Strategi dan Komitmen Keberlanjutan Sustainability Strategy and Commitment Dalam menghadapi dinamika industri pembiayaan yang terus In facing the ever-evolving dynamics of the financing industry, berkembang, Perseroan menempatkan keberlanjutan sebagai the Company places sustainability as a strategic pillar inherent pilar strategis yang melekat dalam setiap keputusan bisnis. in every business decision. This commitment is not just about Komitmen ini bukan sekadar memenuhi kewajiban regulasi, fulfilling regulatory obligations, but it is the foundation for tetapi menjadi fondasi untuk menciptakan nilai jangka panjang creating long-term value for shareholders, debtors, and the bagi pemegang saham, debitur, dan masyarakat. community. Perseroan menerapkan strategi keberlanjutan dengan fokus The Company implements a sustainability strategy by pada 3 (tiga) aspek utama, yaitu lingkungan (environment), focusing on 3 (three) main aspects: environment, social, and sosial (social), dan tata kelola (governance). Dari perspektif governance. From an environmental perspective, the Company lingkungan, Perseroan mendorong praktik pembiayaan encourages environmentally friendly financing practices, while yang ramah lingkungan, sekaligus mengoptimalkan efisiensi optimizing the efficiency of resource use. Each financing penggunaan sumber daya. Setiap produk dan proyek product and project is evaluated not only for its potential pembiayaan dievaluasi tidak hanya dari potensi keuntungan financial benefits, but also for its impact on the environment, finansial, tetapi juga dari dampaknya terhadap lingkungan, as part of efforts to support greener development and climate sebagai bagian dari upaya mendukung pembangunan yang change risk mitigation. lebih hijau dan mitigasi risiko perubahan iklim. Dalam aspek sosial, Perseroan berupaya memperluas akses In the social aspect, the Company seeks to expand access to terhadap layanan pembiayaan yang inklusif, sekaligus inclusive financing services, while improving debtors' financial meningkatkan literasi dan kesadaran finansial debitur. Upaya literacy and awareness. This effort ensures that consumer ini memastikan perlindungan konsumen tetap menjadi protection remains a priority, while empowering the community prioritas, sekaligus memberdayakan masyarakat melalui through fair, transparent, and responsible services. layanan yang adil, transparan, dan bertanggung jawab. Integrasi prinsip Lingkungan, Sosial, dan Tata Kelola (LST) ke The integration of Environment, Social, and Governance (ESG) dalam seluruh lini bisnis Perseroan mencerminkan keyakinan principles into the Company's entire business line reflects the bahwa keberlanjutan tidak hanya penting untuk hari ini, belief that sustainability is not only important today, but also tetapi juga untuk mempersiapkan Perseroan menghadapi to prepare the Company for future challenges. This strategy tantangan masa depan. Strategi ini memungkinkan Perseroan enables the Company to create financial value while having menciptakan nilai finansial sekaligus memberikan dampak a real positive impact on society, the environment, and all positif yang nyata bagi masyarakat, lingkungan, dan seluruh stakeholders. pemangku kepentingan. Melalui pendekatan yang komprehensif ini, Perseroan Through this comprehensive approach, the Company affirms its menegaskan posisinya sebagai perusahaan pembiayaan position as a professional, ethical, and growth-oriented finance yang profesional, etis, dan berorientasi pada pertumbuhan company, while demonstrating its commitment to generating yang berkelanjutan, sekaligus menunjukkan komitmen untuk long-term benefits for all stakeholders. menghasilkan manfaat jangka panjang bagi seluruh pemangku kepentingan. 258
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Annual Report 2025 Sustainability Report Laporan Keberlanjutan Sustainability Report
Roadmap RAKB 5 (Lima) Tahunan:
Langkah Strategis Menuju Keuangan
Berkelanjutan
5-Year Sustainable Finance Action Plan (RAKB) Roadmap:
Strategic Steps Towards Sustainable Finance
Langkah nyata Perseroan dalam menerapkan prinsip keuangan The Company's concrete steps in implementing sustainable
berkelanjutan diwujudkan melalui penyusunan Roadmap finance principles are realized through the preparation of the
Rencana Aksi Keuangan Berkelanjutan (RAKB) lima tahunan five-year Sustainable Finance Action Plan (RAKB) Roadmap
yang memuat target kinerja keberlanjutan secara jelas, terukur, which contains clear, measurable, and periodically evaluative
dan dapat dievaluasi secara berkala. Roadmap ini berfungsi sustainability performance targets. This roadmap serves as a
sebagai panduan strategis untuk memastikan integrasi aspek strategic guide to ensure the integration of ESG aspects into all
LST ke dalam seluruh kegiatan operasional, pengelolaan of the Company's operations, risk management, and financing
risiko, serta portofolio pembiayaan Perseroan sehingga setiap portfolio so that every business decision is aligned with the
keputusan bisnis selaras dengan prinsip keberlanjutan jangka principles of long-term sustainability.
panjang.
Penyusunan RAKB Perseroan merujuk pada ketentuan POJK The preparation of the Company's RAKB refers to the
No. 51/POJK.03/2017 (“POJK 51/2017”) tentang Penerapan provisions of POJK No. 51/POJK.03/2017 ("POJK 51/2017")
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, on the Implementation of Sustainable Finance for Financial
Emiten, dan Perusahaan Publik. Hal ini menegaskan bahwa Services Institutions, Issuers, and Public Companies. This
penerapan keberlanjutan bukan sekadar kewajiban regulasi, confirms that the implementation of sustainability is not just
melainkan bagian integral dari strategi pertumbuhan bisnis a regulatory obligation, but an integral part of a sustainable
yang berkelanjutan. business growth strategy.
Dalam roadmap RAKB, Perseroan merumuskan langkah- In the RAKB roadmap, the Company formulates concrete
langkah konkret untuk meningkatkan efisiensi energi dan measures to improve energy efficiency and resource
pemanfaatan sumber daya, memperluas akses dan inklusi utilization, expand access to and financial inclusion, enforce
keuangan, menegakkan praktik bisnis yang etis, serta ethical business practices, and mitigate environmental and
memitigasi risiko lingkungan dan sosial di seluruh portofolio social risks across its financing portfolio. With this approach,
pembiayaan. Dengan pendekatan ini, setiap keputusan bisnis every business decision of the Company is aligned with the
Perseroan selaras dengan prinsip keberlanjutan jangka principles of long-term sustainability, while creating added
panjang, sekaligus menciptakan nilai tambah bagi pemegang value for shareholders, business partners, and the community.
saham, mitra bisnis, dan masyarakat.
2030
2026-2027
2028-2029 Pengembangan Pertumbuhan
Memperkuat Pemberdayaan Utama Keuangan
Menciptakan Pertumbuhan yang Berkualitas yang Berkualitas untuk Produk
Berkelanjutan antara lain Sumber Daya,
untuk Produk dan/atau Jasa Keuangan dan/atau Jasa Keuangan
Teknologi, Produk, dan Sosialisasi
Berkelanjutan Berkelanjutan
2026-2027
2028-2029 2030
Strengthening the Main Empowerment of Sustainable
Creating Quality Growth for Sustainable Finance Development of Quality Growth for
Finance including Resources, Technology, Products,
Products and/or Services Sustainable Finance Products and/or
and Dissemination
Services
• Pelaksanaan edukasi internal bekerja sama • Peningkatan portofolio produk dan/atau jasa • Penyusunan sistem pengelolaan
dengan berbagai pihak eksternal seperti keuangan berkelanjutan secara lebih variatif. bisnis yang terintegrasi antara
Regulator dan Lembaga/Instansi terkait • Pengembangan SDM tingkat lanjutan. komponen lingkungan hidup,
lainnya. • Pengembangan portofolio produk dan/atau sosial dan tata kelola dalam
• Peningkatan implementasi target dan jasa keuangan berkelanjutan. pengelolaan risiko.
optimalisasi alokasi Corporate Social • Pelaksanaan edukasi nasabah terkait produk • Pengembangan SDM tingkat
Responsibility (CSR). dan/atau jasa keuangan berkelanjutan. lanjutan.
• Penyaluran pembiayaan kepada kategori • Peningkatan implementasi target dan alokasi • Pengembangan portofolio
usaha berkelanjutan sebagai bagian dari Corporate Social Responsibility (CSR). produk dan/atau jasa keuangan
target penyaluran pembiayaan secara berkelanjutan.
keseluruhan.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
2030
2026-2027
2028-2029 Pengembangan Pertumbuhan
Memperkuat Pemberdayaan Utama Keuangan
Menciptakan Pertumbuhan yang Berkualitas yang Berkualitas untuk Produk
Berkelanjutan antara lain Sumber Daya,
untuk Produk dan/atau Jasa Keuangan dan/atau Jasa Keuangan
Teknologi, Produk, dan Sosialisasi
Berkelanjutan Berkelanjutan
2026-2027
2028-2029 2030
Strengthening the Main Empowerment of Sustainable
Creating Quality Growth for Sustainable Finance Development of Quality Growth for
Finance including Resources, Technology, Products,
Products and/or Services Sustainable Finance Products and/or
and Dissemination
Services
• Pengembangan SDM untuk mengelola • Penyusunan sistem pengawasan • Peningkatan porsi atas
fungsi Keuangan Berkelanjutan secara dan pelaporan penerapan keuangan penyaluran pembiayaan kepada
berkesinambungan melalui program berkelanjutan. kategori usaha berkelanjutan
pelatihan. • Penyusunan sistem pengelolaan bisnis yang sebagai bagian dari target
• Pelaksanaan review dan penyesuaian terintegrasi antara komponen lingkungan pembiayaan secara keseluruhan.
Pedoman Keuangan Berkelanjutan. hidup, sosial, dan ekonomi dalam pengelolaan
• Peningkatan porsi atas penyaluran risiko. • The preparation of a business
pembiayaan kepada kategori usaha • Pengembangan SDM secara lanjutan. management system that
berkelanjutan sebagai bagian dari target • Pengembangan portofolio produk dan/atau integrates environmental, social
pembiayaan secara keseluruhan. jasa keuangan berkelanjutan. and governance components in
• Pengembangan Sistem Teknologi pelaporan • Peningkatan implementasi target dan alokasi risk management.
Keuangan Berkelanjutan. Corporate Social Responsibility (CSR). • Advanced level human resource
• Pelaksanaan edukasi eksternal. • Peningkatan porsi atas penyaluran development.
• Penyusunan pedoman internal yang pembiayaan kepada kategori usaha • Development of a portfolio of
mendukung praktek ramah lingkungan dalam berkelanjutan sebagai bagian dari target sustainable finance products
kegiatan operasional Perseroan atau review pembiayaan secara keseluruhan. and/or services.
terhadap pedoman-pedoman yang berlaku • Increasing the portion of
terkait keuangan berkelanjutan. • Improving the portfolio of sustainable finance financing distribution to the
• Design, pengembangan dan inovasi produk products and/or services in a more varied sustainable business category
dan/atau jasa Keuangan Berkelanjutan. manner. as part of the overall financing
• Pengembangan SDM secara berkelanjutan. • Advanced level human resource development. target.
• Peningkatan porsi atas penyaluran • Development of a portfolio of sustainable
pembiayaan kepada kategori usaha finance products and/or services.
berkelanjutan sebagai bagian dari target • Implementation of customer education
pembiayaan secara keseluruhan. related to sustainable finance products and/
• Peningkatan implementasi target dan or services.
optimalisasi alokasi Corporate Social • Improving the implementation of Corporate
Responsibility (CSR). Social Responsibility (CSR) targets and
allocations.
• The implementation of internal education • Preparation of a monitoring and reporting
is in collaboration with various external system for the implementation of sustainable
parties such as Regulators and other related finance.
Institutions/Agencies. • Preparation of a business management
• Increasing the implementation of targets and system that integrates environmental,
optimizing the allocation of Corporate Social social, and economic components in risk
Responsibility (CSR). management.
• Financing distribution to the sustainable • Advanced human resource development.
business category is part of the overall • Development of a portfolio of sustainable
financing distribution target. finance products and/or services.
• Human resource development to manage the • Improving the implementation of Corporate
Sustainable Finance function in a sustainable Social Responsibility (CSR) targets and
manner through training programs. allocations.
• Implementation of review and adjustment of • Increasing the portion of financing
the Sustainable Finance Guidelines. distribution to the sustainable business
• Increasing the portion of financing category as part of the overall financing
distribution to the sustainable business target.
category as part of the overall financing
target.
• Development of Sustainable Finance
Reporting Technology System.
• Implementation of external education.
• Preparation of internal guidelines that support
environmentally friendly practices in the
Company's operational activities or review of
applicable guidelines related to sustainable
finance.
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2030
2026-2027
2028-2029 Pengembangan Pertumbuhan
Memperkuat Pemberdayaan Utama Keuangan
Menciptakan Pertumbuhan yang Berkualitas yang Berkualitas untuk Produk
Berkelanjutan antara lain Sumber Daya,
untuk Produk dan/atau Jasa Keuangan dan/atau Jasa Keuangan
Teknologi, Produk, dan Sosialisasi
Berkelanjutan Berkelanjutan
2026-2027
2028-2029 2030
Strengthening the Main Empowerment of Sustainable
Creating Quality Growth for Sustainable Finance Development of Quality Growth for
Finance including Resources, Technology, Products,
Products and/or Services Sustainable Finance Products and/or
and Dissemination
Services
• Design, development and innovation of
Sustainable Finance products and/or
services.
• Sustainable human resource development.
• Increasing the portion of financing
distribution to the sustainable business
category as part of the overall financing
target.
• Increasing the implementation of targets and
optimizing the allocation of Corporate Social
Responsibility (CSR).
Melalui implementasi roadmap di atas, Perseroan menempatkan Through the implementation of the above roadmap, the
keberlanjutan sebagai bagian integral dari strategi bisnis lima Company places sustainability as an integral part of its five-
tahunan sehingga menjadikannya sebagai landasan untuk year business strategy, making it the foundation to embrace
merangkul pertumbuhan yang lebih resilien, inklusif, dan more resilient, inclusive, and responsible growth.
bertanggung jawab.
Aktualisasi RAKB Tahun 2025
2025 RAKB Implementation
Implementasi roadmap RAKB tahun 2025 diwujudkan melalui The implementation of the RAKB roadmap for 2025 is realized
berbagai langkah strategis, termasuk pengadopsian kebijakan through various strategic steps, including the adoption of
yang mendukung prinsip keberlanjutan, peningkatan kesadaran policies that support sustainability principles, increasing
lingkungan hidup kepada para pemangku kepentingan, serta environmental awareness among stakeholders, and conducting
pelaksanaan evaluasi berkala untuk memastikan efektivitas periodic evaluations to ensure the effectiveness and relevance
dan relevansi strategi yang diterapkan. of the strategies implemented.
Rincian pencapaian dan implementasi inisiatif RAKB sepanjang Details of the achievements and implementation of the RAKB
tahun 2025 disajikan secara terperinci pada tabel berikut: initiative throughout 2025 are presented in detail in the
following table:
Target Kegiatan Prioritas Indikator Keberhasilan Realisasi Tahun 2025
Priority Activity Targets Success Indicators 2025 Realization
Pelaksanaan edukasi internal bekerja sama • Sebanyak 80% dari total pengurus Sebanyak 4 (empat) orang personil Unit
dengan berbagai pihak eksternal seperti dan pejabat tingkat manajerial telah Khusus Pengelola Keuangan Berkelanjutan
Regulator dan Lembaga/Instansi terkait mengikuti training terkait keuangan dan 5 orang departemen terkait telah
lainnya. berkelanjutan tingkat dasar atau mengikuti 7 pelatihan dan sosialisasi terkait
pelatihan sejenisnya. keuangan berkelanjutan.
The implementation of internal education • Peningkatan kompetensi karyawan
is in collaboration with various external Satuan Kerja Aksi Keuangan A total of 4 (four) personnel of the Special
parties such as Regulators and other related Berkelanjutan. Unit for Sustainable Finance Management
Institutions/Agencies. • Melakukan pelatihan kepada karyawan and 5 related departments have participated
analis kredit sebanyak 1 (satu) kali untuk in 7 trainings and disseminations related to
3 (tiga) orang. sustainable finance.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Target Kegiatan Prioritas Indikator Keberhasilan Realisasi Tahun 2025
Priority Activity Targets Success Indicators 2025 Realization
• Melakukan pelatihan kepada karyawan
marketing sebanyak 1 (satu) kali untuk
10 (sepuluh) orang.
• Pelatihan penyusunan Laporan
Keberlanjutan kepada karyawan di
Departemen Sekretaris Perseroan,
Kepatuhan, dan Anti Pencucian Uang
sebanyak 1 (satu) orang.
• As many as 80% of the total management
and managerial-level officers have
participated in training related to basic
sustainable finance or similar training.
• Improving the competence of employees
of the Sustainable Finance Action Work
Unit.
• Conducting training for credit analyst
employees 1 (one) time for 3 (three)
people.
• Conducting training for marketing
employees 1 (one) time for 10 (ten)
people.
• Training on the preparation of
Sustainability Reports for employees in
the Company Secretary, Compliance, and
Anti-Money Laundering Department as
many as 1 (one) person.
Peningkatan implementasi target dan alokasi • Peningkatan realisasi budget Kegiatan CSR di sepanjang tahun 2025
Corporate Social Responsibility (CSR). pelaksanaan CSR. telah terealisasi sebanyak 3 (tiga) kegiatan
• Cakupan wilayah CSR yang lebih luas. dengan total realisasi budget sebesar Rp134
Improving the implementation of Corporate • Terdapat mekanisme monitoring dan juta. Kegiatan CSR Perseroan dilakukan
Social Responsibility (CSR) targets and evaluasi secara berkala. di beberapa daerah yang menjadi target
allocations. pelaksanaan dengan mempertimbangkan
• Increasing the realization of CSR berbagai faktor, di antaranya target penerima,
implementation budget . kesesuaian dengan rencana yang telah
• Wider coverage of CSR areas. ditetapkan dalam RAKB, serta kebutuhan.
• There is a periodic monitoring and
evaluation mechanism. CSR activities throughout 2025 were
realized as many as 3 (three) activities
with a total budget realization of Rp134
million. The Company's CSR activities
were carried out in several areas that are
targeted for implementation by considering
various factors, including target recipients,
conformity with the plan set in the RAKB, and
needs.
Penyusunan pedoman lanjutan terkait Pedoman lanjutan terkait penerapan Perseroan telah memiliki Sustainable Finance
penerapan keuangan berkelanjutan. keuangan berkelanjutan khususnya terkait Guidelines tertanggal 22 November 2024
CSR telah disetujui Direksi. dan akan dikembangkan dengan penyusunan
Preparation of advanced guidelines related to pedoman lanjutan.
the implementation of sustainable finance. Follow-up guidelines related to the
implementation of sustainable finance, The Company already has Sustainable
especially related to CSR, have been Finance Guidelines dated November 22,
approved by the Board of Directors. 2024, and will be developed with the
preparation of follow-up guidelines.
Penyaluran pembiayaan kepada kategori Terealisasinya target penyaluran pembiayaan Perseroan telah melakukan penyaluran
usaha berkelanjutan sebagai bagian dari kepada kategori usaha berkelanjutan sesuai pembiayaan kepada kategori usaha
target penyaluran pembiayaan secara dengan rencana yang telah ditetapkan. berkelanjutan pada sektor transportasi ramah
keseluruhan. lingkungan dengan total pembiayaan sebesar
The realization of the target of distributing Rp80,586 miliar.
Financing distribution to the sustainable financing to the sustainable business
business category as part of the overall category is in accordance with the plan that The Company distributed financing to
financing distribution target. has been set. the sustainable business category in the
environmentally friendly transportation sector
with a total financing of Rp80.586 billion.
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Tata Kelola Keberlanjutan
Sustainability Governance
Penanggung Jawab Penerapan Keuangan Unit Responsible for Sustainable Finance
Berkelanjutan Implementation
Perseroan membentuk Unit Khusus Pengelola Keuangan The Company established a Special Unit for Sustainable
Berkelanjutan sebagai bagian dari upaya strategis dalam Finance Management as part of a strategic effort in
menerapkan prinsip keuangan berkelanjutan sesuai ketentuan implementing sustainable finance principles in accordance
POJK 51/2017. Inisiatif ini pertama kali ditetapkan melalui with the provisions of POJK 51/2017. This initiative was first
Keputusan Sirkuler Direksi No. 011/DIR/HO/02/20 tanggal established through the Board of Directors’ Circular Decision
5 Februari 2020, dan kemudian disempurnakan melalui No. 011/DIR/HO/02/20 dated February 5, 2020, and then
Keputusan Sirkuler Direksi No. 101/DIR/HO/10/24 tanggal refined through the Board of Directors’ Circular Decision No.
21 Oktober 2024, seiring penyesuaian struktur organisasi 101/DIR/HO/10/24 dated October 21, 2024, in line with the
Perseroan. adjustment of the Company's organizational structure.
Unit ini bertanggung jawab merumuskan, mengimplementasikan, This unit is responsible for formulating, implementing, and
dan memantau strategi keberlanjutan, sekaligus memastikan monitoring sustainability strategies, while ensuring the
integrasi prinsip LST ke seluruh proses operasional dan integration of ESG principles into all operational processes and
portofolio pembiayaan. Akuntabilitas kinerja unit ini dilaporkan financing portfolios. The accountability of the performance of
secara langsung kepada Direksi sehingga setiap kebijakan dan this unit is reported directly to the Board of Directors, so that
inisiatif dapat dievaluasi dan diselaraskan dengan strategi bisnis every policy and initiative can be evaluated and aligned with
Perseroan. the Company's business strategy.
Sebagai panduan pelaksanaan, berikut disajikan pembagian As a guide for implementation, the following is presented the
peran dan tanggung jawab antarorgan dan departemen yang division of roles and responsibilities between the organs and
terlibat dalam penerapan tata kelola keuangan berkelanjutan departments involved in the implementation of the Company's
Perseroan: sustainable finance governance:
Jabatan Tugas dan Tanggung Jawab
Position Duties and Responsibilities
Penanggung Jawab Komite • Bertanggung jawab terhadap pengelolaan program aksi keuangan berkelanjutan secara keseluruhan;
Keuangan Berkelanjutan • Memastikan bahwa program keuangan berkelanjutan dijalankan dengan baik oleh Unit Khusus Pengelola
Unit in Charge of the Keuangan Berkelanjutan;
Sustainable Finance • Menetapkan Pedoman Aksi Keuangan Berkelanjutan;
Committee • Memastikan bahwa Pedoman Aksi Keuangan Berkelanjutan telah diterapkan dan dilaksanakan;
• Menetapkan dan menyetujui Rencana Aksi Keuangan Berkelanjutan.
• Responsible for the overall management of sustainable finance action programs;
• Ensuring that the sustainable finance program is properly implemented by the Special Unit for Sustainable
Finance Management;
• Establishing guidelines for sustainable finance action;
• Ensuring that the Sustainable Finance Action Guidelines have been implemented and implemented;
• Establishing and approve the Sustainable Finance Action Plan.
Koordinator Unit Khusus • Bertanggung jawab kepada Direksi terhadap pengelolaan program keuangan berkelanjutan secara
Pengelola Keuangan keseluruhan;
Berkelanjutan • Mengelola program keuangan berkelanjutan;
Coordinator of the Special • Melakukan penyesuaian terkait susunan Unit Khusus Pengelola Keuangan Berkelanjutan apabila terdapat
Unit for Sustainable Finance perubahan di internal Perseroan;
Management • Menyusun Rencana Aksi Keuangan Berkelanjutan;
• Menyusun Pedoman Aksi Keuangan Berkelanjutan;
• Mengawasi pelaksanaan keuangan berkelanjutan;
• Menyusun Laporan Keberlanjutan.
• Responsible to the Board of Directors for the overall management of sustainable finance programs;
• Managing sustainable finance programs;
• Making adjustments related to the composition of the Special Unit for Sustainable finance Management if
there are changes within the Company;
• Developing a Sustainable Finance Action Plan;
• Developing guidelines for sustainable finance action;
• Supervising the implementation of sustainable finance;
• Compiling a Sustainability Report.
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Jabatan Tugas dan Tanggung Jawab
Position Duties and Responsibilities
Anggota Unit Khusus • Bertanggung jawab terhadap pelatihan peningkatan kompetensi terkait program keuangan berkelanjutan;
Pengelola Keuangan • Membantu penyusunan Rencana Aksi Keuangan Berkelanjutan;
Berkelanjutan • Mendukung penyusunan Pedoman Aksi Keuangan Berkelanjutan;
Member of the Special Unit • Mendukung penyusunan Laporan Keberlanjutan;
for Sustainable Finance • Melakukan review dan rekomendasi terkait aspek kepatuhan terhadap program keuangan berkelanjutan;
Management • Melakukan pengawasan risiko kredit/pembiayaan dan risiko lainnya terkait penerapan keuangan
berkelanjutan;
• Bertanggung jawab terhadap proyeksi pertumbuhan penyaluran pembiayaan kepada kegiatan usaha
kategori berkelanjutan;
• Bertanggung jawab terhadap penyaluran pembiayaan kepada kegiatan usaha kategori berkelanjutan;
• Bertanggung jawab terkait pengembangan dan/atau penerbitan produk dan/atau program-program
pembiayaan terkait keuangan berkelanjutan;
• Bertanggung jawab terhadap laporan bulanan realisasi penyaluran pembiayaan kepada kegiatan usaha
kategori berkelanjutan;
• Bertanggung jawab terhadap penyediaan sistem IT terkait penyaluran pembiayaan kepada kegiatan usaha
kategori berkelanjutan;
• Membantu pengelolaan program keuangan berkelanjutan;
• Membantu mengawasi pelaksanaan aksi keuangan berkelanjutan.
• Responsible for competency improvement training related to sustainable finance programs;
• Assisting in the preparation of the Sustainable Finance Action Plan;
• Supporting the preparation of the Sustainable Finance Action Guidelines;
• Supporting the preparation of Sustainability Reports;
• Reviewing and providing recommendations related to compliance aspects of sustainable finance programs;
• Supervising credit/financing risks and other risks related to the implementation of sustainable finance;
• Responsible for the projected growth of financing distribution to sustainable category business activities;
• Responsible for the distribution of financing to sustainable business activities;
• Responsible for the development and/or issuance of sustainable finance related products and/or financing
programs;
• Responsible for the monthly report on the realization of financing distribution to sustainable category
business activities;
• Responsible for the provision of IT systems related to the distribution of financing to sustainable category
business activities;
• Assisting in managing the sustainable finance programs;
• Assisting in overseeing the implementation of sustainable finance actions.
Pengembangan Kompetensi Terkait Competency Development in Sustainable
Keuangan Berkelanjutan Finance
Penguatan kesiapan dan kompetensi teknis karyawan menjadi Strengthening the readiness and technical competence of
langkah strategis Perseroan dalam menjalankan bisnis employees is a strategic step for the Company in running a
pembiayaan yang bertanggung jawab, sekaligus menciptakan responsible financing business, while creating a positive
dampak positif bagi seluruh pemangku kepentingan. Fokus impact on all stakeholders. The main focus is directed at
utama diarahkan pada pemahaman praktik keuangan understanding sustainable finance practices that must be
berkelanjutan yang wajib dipatuhi oleh pelaku usaha di sektor adhered to by business actors in the financial services sector,
jasa keuangan, sekaligus memastikan keselarasan seluruh while ensuring the alignment of all operational activities with
kegiatan operasional dengan prinsip LST. ESG principles.
Melalui program pelatihan yang dilaksanakan secara Through the training program that is carried out on an ongoing
berkesinambungan, Perseroan berupaya membangun talenta basis, the Company strives to build internal talents who have a
internal yang memiliki pemahaman mendalam terhadap produk deep understanding of the Company's products and services,
dan jasa Perseroan, serta wawasan komprehensif mengenai as well as comprehensive insight into the dynamics of the
dinamika industri jasa keuangan. Kegiatan ini mencakup financial services industry. This activity includes Dissemination,
sosialisasi, seminar, dan webinar, baik secara daring maupun seminars, and webinars, both online and offline, organized
luring yang diselenggarakan oleh OJK, BEI, maupun asosiasi by the OJK, IDX, and related professional associations and
dan organisasi profesional terkait. organizations.
Sampai dengan 31 Desember 2025, Perseroan telah Up to December 31, 2025, the Company organized a series of
menyelenggarakan serangkaian program pengembangan competency development programs in the field of sustainable
kompetensi di bidang keuangan berkelanjutan yang melibatkan finance involving the Board of Directors and employees,
Direksi serta karyawan, khususnya yang tergabung dalam Unit especially those who are members of the Special Unit for
Khusus Pengelola Keuangan Berkelanjutan, yaitu sebagai Sustainable Finance Management, as follows:
berikut:
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Tanggal Nama Pelatihan Penyelenggara Peserta
Date Training Title Organizer Participants
23 Januari 2025 Transformasi Digital: Tren Inovasi Teknologi di Sektor OJK Institute • Imam Maulana
January 23, 2025 Keuangan • Anggara Galih
Digital Transformation: Technological Innovation • Retno Oktafianti
Trends in the Financial Sector
6 Maret 2025 Sustainability Accounting and Reporting in the Financial OJK Institute • Darwin Tanamas
March 06, 2025 Services • Margareth Hana
• Putri Suci LS
Simanjuntak
27 Mei 2025 From Policy to Practice: Embedding ESG Into Business (Indonesia Corporate Secretary Dwi Indriyanie
May 27, 2025 Strategy Association) ICSA
3 September 2025 Undangan Seminar IDX-GRI-AEI Series III "GRI 102: Bursa Efek Indonesia (BEI) • Margareth Hana
September 3, 2025 Climate Change dan GRI 103: Energy Topic Standards" Indonesia Stock Exchange (IDX) • Clarisa Nabella
Invitation to IDX-GRI-AEI Series III Seminar "GRI 102:
Climate Change and GRI 103: Energy Topic Standards
12 September 2025 Keuangan Berkelanjutan dan Penerapannya di Asosiasi Perusahaan • Rany Ken
September 12, 2025 Perusahaan Pembiayaan Pembiayaan Indonesia (APPI) • Margareth Hana
Sustainable Finance and Its Application in Finance Indonesian Financial Services
Companies Association (APPI)
29 Oktober 2025 Webinar IDX-IAI: Sosialiasi Pernyataan Standar Asosiasi Perusahaan • Dwi Indriyanie
October 29, 2025 Pengungkapan Keberlanjutan (PSPK 1 dan PSPK 2) Pembiayaan Indonesia (APPI) • Putri Suci LS
IDX-IAI Webinar: Dissemination of Sustainability Indonesian Financial Services Simanjuntak
Disclosure Standard Statement (PSPK 1 and PSPK 2) Association (APPI)
7 November 2025 From Compliance to Confidence: Redefining ACGS ICSA Academy Dwi Indriyanie
November 7, 2025 through ESG and Digital Governance
Penilaian Risiko atas Penerapan Keuangan Risk Assessment on Sustainable Finance
Berkelanjutan Implementation
Dalam mendukung keberlanjutan usaha jangka panjang, In supporting long-term business sustainability, the Company
Perseroan menempatkan pengelolaan risiko sebagai aspek places risk management as a crucial aspect for the financing
yang krusial bagi bisnis pembiayaan. Sejalan dengan business. In line with the achievement of sustainability
pencapaian program dan target kinerja keberlanjutan yang performance programs and targets listed in the annual RAKB,
tercantum dalam RAKB tahunan, Perseroan telah melakukan the Company has identified and mapped key risks, including
identifikasi dan pemetaan risiko utama, termasuk risiko sustainability risks relevant to its core business in order to
keberlanjutan yang relevan dengan core business sehingga ensure that its financing portfolio remains healthy, efficient,
dapat memastikan portofolio pembiayaan tetap sehat, efisien, and long-term oriented.
dan berorientasi jangka panjang.
Perseroan telah mengintegrasikan risiko keberlanjutan ke The Company has integrated sustainability risk into the
dalam kerangka Enterprise Risk Management (ERM), yang Enterprise Risk Management (ERM) framework, which is
dikoordinasikan secara aktif oleh Departemen Manajemen actively coordinated by the Risk Management Department.
Risiko. Unit kerja ini tidak hanya bertugas mengidentifikasi This work unit is not only tasked with identifying and assessing
dan menilai risiko, tetapi juga memastikan adanya mitigasi risks, but also ensuring that there is appropriate mitigation
yang tepat sehingga risiko dapat dikendalikan secara efektif so that risks can be effectively controlled before they have
sebelum berdampak pada kinerja bisnis maupun reputasi an impact on the Company's business performance and
Perseroan. reputation.
Dewan Komisaris dan Direksi terlibat langsung dalam proses The Board of Commissioners and the Board of Directors
pengawasan risiko, melalui rapat monitoring rutin dan koordinasi are directly involved in the risk monitoring process, through
dengan komite-komite terkait, termasuk Komite Audit dan regular monitoring meetings and coordination with relevant
Komite Pemantau Risiko. Pendekatan ini memungkinkan committees, including the Audit Committee and the Risk
Perseroan untuk menanggapi setiap tantangan dengan cepat, Monitoring Committee. This approach allows the Company to
menjaga integritas keputusan, sekaligus memastikan bahwa respond quickly to each challenge, maintaining the integrity
setiap strategi bisnis selaras dengan prinsip keberlanjutan dan of decisions, while ensuring that each business strategy is
tujuan jangka panjang Perseroan. aligned with the Company's sustainability principles and long-
term goals.
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Dengan demikian, pengelolaan risiko LST di Perseroan tidak Thus, ESG risk management in the Company is not just a
sekadar kewajiban kepatuhan, melainkan telah terinternalisasi compliance obligation, but has been internalized in the company
dalam budaya perusahaan, yang berfungsi sebagai panduan culture, which serves as a guide for the entire team to act with
bagi seluruh tim untuk bertindak dengan kehati-hatian, prudence, responsibility, and vision that focuses on positive
tanggung jawab, serta visi yang berfokus pada dampak positif impacts on stakeholders, society, and the environment.
bagi pemangku kepentingan, masyarakat, dan lingkungan.
Risiko-Risiko Keuangan Berkelanjutan Sustainable Finance Risks Related to
terkait Penyaluran Pembiayaan Financing Activities
Sejalan dengan komitmen penerapan keuangan In line with its commitment to implementing sustainable
berkelanjutan, Perseroan secara proaktif mengidentifikasi finance, the Company proactively identifies and considers
dan mempertimbangkan berbagai risiko yang melekat dalam various risks inherent in operational activities and financing
aktivitas operasional dan penyaluran pembiayaan, termasuk disbursements, including economic, environmental, and
risiko ekonomi, lingkungan, dan sosial. Identifikasi risiko social risks. This risk identification is carried out as part of
ini dilakukan sebagai bagian dari upaya Perseroan dalam the Company's efforts to maintain the quality of its financing
menjaga kualitas portofolio pembiayaan sekaligus memastikan portfolio while ensuring long-term business sustainability.
keberlanjutan usaha jangka panjang.
Sebagai salah satu langkah mitigasi, Perseroan melakukan As one of the mitigation measures, the Company has made
penyesuaian atas persyaratan dan proses pengajuan adjustments to the requirements and process for financing
pembiayaan dengan mempertimbangkan aspek keberlanjutan, applications by considering sustainability aspects, including
termasuk mendorong peningkatan portofolio pembiayaan hijau. encouraging the improvement of its green financing portfolio.
Pendekatan ini tidak hanya ditujukan untuk memitigasi potensi This approach is not only aimed at mitigating potential risks,
risiko, tetapi juga untuk menangkap peluang pertumbuhan but also at capturing growth opportunities that align with ESG
yang selaras dengan prinsip LST. principles.
Dalam mengelola risiko lingkungan dan sosial, Perseroan In managing environmental and social risks, the Company
menerapkan sistem manajemen risiko berbasis LST yang implements an ESG-based risk management system which
mengacu pada Dokumen Sistem Manajemen Lingkungan refers to the Environmental and Social Management System
dan Sosial (Environmental and Social Management (ESMS) Document. The ESMS is the main framework in
System/”ESMS”). ESMS tersebut menjadi kerangka kerja ensuring that every financing decision has gone through an
utama dalam memastikan bahwa setiap keputusan pembiayaan adequate risk assessment, with the scope of including:
telah melalui penilaian risiko yang memadai, dengan cakupan
antara lain:
1. kebijakan lingkungan dan sosial sebagai dasar penerapan 1. environmental and social policies as the basis for the
prinsip keberlanjutan; application of sustainability principles;
2. kapasitas serta kompetensi organisasi internal dalam 2. internal organizational capacity and competence in
mengelola risiko LST; managing ESG risks;
3. proses dan prosedur tinjauan lingkungan dan sosial 3. environmental and social review processes and procedures
(environmental and social review) untuk mengidentifikasi to identify the risks and impacts of potential debtors; and
risiko serta dampak dari calon debitur; dan
4. mekanisme pemantauan serta penelaahan berkala atas 4. monitoring mechanism and periodic review of the
portofolio pembiayaan Perseroan. Company's financing portfolio.
Melalui penerapan ESMS, Perseroan telah mengidentifikasi Through the implementation of ESMS, the Company has
risiko-risiko berbasis LST yang relevan dengan kegiatan identified ESG-based risks relevant to its financing business
usaha pembiayaan serta menetapkan prioritas mitigasi yang activities and set mitigation priorities that are in line with the
selaras dengan profil risiko Perseroan. Pedoman tertulis ini Company's risk profile. These written guidelines are used as a
digunakan sebagai acuan bagi karyawan dan Manajemen reference for employees and Management in making business
dalam pengambilan keputusan bisnis sehingga seluruh decisions, so that all financing activities remain in line with the
aktivitas pembiayaan tetap sejalan dengan prinsip keuangan principles of sustainable finance and the provisions of POJK
berkelanjutan serta ketentuan POJK 51/2017. 51/2017.
Adapun hasil identifikasi risiko keuangan berkelanjutan terkait The results of the identification of sustainable finance risks
penyaluran pembiayaan diuraikan sebagai berikut: related to financing distribution are described as follows:
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Topik LST Jenis Risiko Penjelasan Risiko Mitigasi
ESG Topics Risk Type Risk Explanation Mitigation
Lingkungan Pembiayaan Ramah Keberlanjutan usaha debitur juga • Menetapkan Perseroan yang termasuk
Environment Lingkungan dipengaruhi oleh pengelolaan risiko pada kategori berwawasan sosial dan
sosial dan lingkungan hidup yang lingkungan, serta exclusion list;
Environmentally dimilikinya. Selain itu, pengendalian • Meningkatkan kualitas penerapan ESMS
Friendly Financing dampak sosial dan lingkungan dari secara bertahap;
pembiayaan juga sejalan dengan • Mengedukasi (calon) debitur perihal
program pemerintah ke depan. ESMS serta kegiatan usaha yang
bertanggung jawab.
The sustainability of the debtor's
business is also influenced by the • Determining the Company that is
management of social and environmental included in the category of social and
risks that it has. In addition, controlling environmental insights, as well as the
the social and environmental impacts exclusion list;
of financing is also in line with the • Gradually improving the quality of ESMS
government's programs in the future. implementation;
• Educating (candidates) debtors about
ESMS and responsible business
activities.
Pencemaran Penurunan kualitas lingkungan • Melakukan kampanye peduli lingkungan
Lingkungan hidup akibat penggunaan energi dan di internal Perseroan melalui poster
sumber daya secara berlebihan, serta kampanye hijau yang ditayangkan secara
Environmental Pollution limbah yang dihasilkan dari kegiatan berkala di ruang lobby Perseroan;
operasional. • Melakukan penghematan penggunaan
kertas, terutama melalui penggunaan
A decrease in environmental quality dokumen elektronik;
due to excessive use of energy and • Mengefisienkan penggunaan energi
resources, as well as waste generated dan melakukan inisiatif penyeimbangan
from operational activities. karbon.
• Conducting environmental care
campaigns within the Company through
green campaign posters that are
regularly aired in the Company's lobby
room;
• Saving on paper use, especially through
the use of electronic documents;
• Efficient energy use and carrying out
carbon offset initiatives.
Risiko Lingkungan Kegiatan usaha debitur berpotensi Penerapan ESMS, penilaian E&S pada proses
Debitur menimbulkan pencemaran, kerusakan pembiayaan, serta penetapan pengecualian
lingkungan, atau ketidakpatuhan penyaluran dana pada sektor berisiko tinggi.
Environmental Risk of terhadap perizinan lingkungan
the Debtor The implementation of ESMS, E&S
The debtor's business activities have assessment of the financing process, and
the potential to cause pollution, the establishment of exclusions for the
environmental damage, or non- disbursement of funds in high-risk sectors.
compliance with environmental permits
Risiko Transisi Perubahan regulasi lingkungan dan Penyesuaian kebijakan pembiayaan dan
standar keberlanjutan berdampak pada penguatan portofolio hijau.
Transition Risks kelangsungan usaha debitur.
Adjustment of financing policies and
Changes in environmental regulations strengthening of green portfolios.
and sustainability standards have
an impact on the debtor's business
continuity.
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Topik LST Jenis Risiko Penjelasan Risiko Mitigasi
ESG Topics Risk Type Risk Explanation Mitigation
Sosial Ketenagakerjaan, Kompetensi, kesejahteraan, serta • Mengimplementasikan praktik terbaik
Social Kesehatan, dan kesehatan dan keselamatan karyawan pengelolaan ketenagakerjaan serta
Keselamatan Kerja berpotensi memengaruhi produktivitas kesehatan dan keselamatan kerja;
dan kinerja operasional. • Menetapkan Kode Etik yang harus
Employment, dipenuhi karyawan dalam berhubungan
Occupational Health, Employee competence, welfare, and dengan nasabah, mitra usaha, dan
and Safety health and safety have the potential pemangku kepentingan lainnya.
to impact productivity and operational
performance. • Implementing best practices in
employment management and
occupational health and safety;
• Establishing a Code of Conduct that must
be fulfilled by employees in dealing with
customers, business partners, and other
stakeholders.
Masyarakat Perseroan beroperasi di tengah Memberikan bantuan dana ataupun investasi
dinamika sosial yang beragam, di lainnya dalam bidang pendidikan, pekerjaan
Community mana kesenjangan sosial serta dan kewirausahaan, ataupun bencana
potensi konflik atau bencana darurat darurat.
dapat menimbulkan risiko terhadap
keberlanjutan operasional. Oleh karena Providing financial assistance or other
itu, pengelolaan risiko sosial menjadi investments in the fields of education,
perhatian penting dalam memastikan employment and entrepreneurship, or
keberlangsungan usaha yang emergency disasters.
bertanggung jawab dan berkelanjutan.
The Company operates in the midst of
diverse social dynamics, where social
disparities and the potential for conflicts
or emergency disasters can pose risks
to operational sustainability. Therefore,
social risk management is an important
concern in ensuring responsible and
sustainable business sustainability.
Risiko Ketenagakerjaan Praktik ketenagakerjaan yang tidak Due diligence sosial dalam proses penilaian
Debitur sesuai ketentuan. pembiayaan.
Debtor Employment Employment practices that are not in Social due diligence in the financing
Risk accordance with the provisions. evaluation process.
Risiko Dampak Sosial Usaha debitur menimbulkan dampak Evaluasi dampak sosial dan pemantauan
negatif bagi masyarakat sekitar. berkelanjutan.
Social Impact Risk
The debtor's business has a negative Social impact evaluation and continuous
impact on the surrounding community. monitoring.
Tata Kelola Risiko Kepatuhan Lemahnya tata kelola dan kepatuhan Penilaian tata kelola debitur dan penguatan
Governance Debitur hukum debitur. persyaratan pembiayaan.
Assessment of debtor governance and
Debtor Compliance Weak governance and legal compliance strengthening of financing requirements.
Risks of debtors.
Risiko Reputasi Pembiayaan pada sektor sensitif LST. Penilaian tata kelola debitur dan penguatan
persyaratan pembiayaan.
Reputational Risk Financing in ESG-sensitive sectors.
Assessment of debtor governance and
strengthening of financing requirements.
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Membangun Hubungan yang Harmonis Establishing Harmonious Relationships
dengan Pemangku Kepentingan with Stakeholders
Keberlanjutan usaha Perseroan dibangun melalui hubungan The Company's business sustainability is built through strong
yang kuat dan saling percaya dengan seluruh pemangku relationships and mutual trust with all stakeholders. During
kepentingan. Selama lebih dari tiga dekade berkiprah di industri more than three decades of involvement in the financing
pembiayaan, Perseroan menyadari bahwa pertumbuhan industry, the Company has realized that growth and market
dan penguasaan pangsa pasar tidak hanya ditopang oleh share are not only supported by financial performance, but also
kinerja finansial, tetapi juga oleh kontribusi, dukungan, serta by the contributions, support, and trust of stakeholders, both
kepercayaan para pemangku kepentingan, baik yang terlibat directly and indirectly.
secara langsung maupun tidak langsung.
Dengan pemahaman tersebut, Perseroan secara konsisten By this understanding, the Company consistently maintains
menjaga komunikasi dan interaksi yang terbuka, konstruktif, open, constructive, and continuous communication and
dan berkesinambungan. Perseroan telah mengidentifikasi interaction. The Company has identified key stakeholder
kelompok pemangku kepentingan utama yang memiliki groups that have a significant impact on the achievement of
pengaruh signifikan terhadap pencapaian tujuan keberlanjutan, sustainability goals, and makes their input and expectations
serta menjadikan masukan dan ekspektasi mereka sebagai an important consideration in the strategic decision-making
pertimbangan penting dalam proses pengambilan keputusan process.
strategis.
Pada tahun 2025, Perseroan melakukan proses identifikasi In 2025, the Company conducted a comprehensive stakeholder
dan pemetaan pemangku kepentingan secara menyeluruh, identification and mapping process, including determining the
termasuk penetapan frekuensi dan metode pelibatan yang appropriate frequency and engagement method. This approach
sesuai. Pendekatan ini dirancang untuk memastikan bahwa is designed to ensure that each sustainability initiative
setiap inisiatif keberlanjutan yang dijalankan tidak hanya implemented is not only aligned with the Company's business
selaras dengan strategi bisnis Perseroan, tetapi juga mampu strategy, but also able to create long-term added value for all
menciptakan nilai tambah jangka panjang bagi seluruh stakeholders.
pemangku kepentingan.
Uraian mengenai kelompok pemangku kepentingan serta A description of stakeholder groups and their involvement
mekanisme pelibatannya disajikan pada bagian berikut: mechanisms is presented in the following sections:
Pemangku
Topik dan Isu Utama Pendekatan Mitigasi
Kepentingan
Key Topics and Issues Approach Mitigation
Stakeholders
Pemegang Saham dan • Informasi umum Perseroan. • Situs web. Setiap tahun, sesuai waktu
Investor • Kinerja keuangan dan non-keuangan • Laporan Tahunan. yang ditentukan, atau
Perseroan untuk tahun buku yang • Laporan Keberlanjutan. sesuai kebutuhan.
Shareholders and bersangkutan. • Paparan Publik.
Investors • Kinerja keberlanjutan Perseroan untuk tahun • RUPS Tahunan. Annually, at the specified
buku yang bersangkutan. • RUPS Luar Biasa. time, or as needed.
• Pengesahan laporan keuangan, laporan
tahunan, dan laporan keberlanjutan untuk • Website.
tahun buku yang bersangkutan. • Annual Report.
• Perubahan manajemen (apabila ada). • Sustainability Report.
• Penunjukan akuntan publik dan/atau kantor • Public Exposure.
akuntan publik untuk tahun buku yang • Annual GMS.
bersangkutan. • Extraordinary GMS.
• Penetapan nominasi dan remunerasi bagi
Direksi, Dewan Komisaris, dan Dewan
Pengawas Syariah.
• General information of the Company.
• The Company's financial and non-financial
performance for the relevant financial year.
• The Company's sustainability performance for
the relevant financial year.
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Pemangku
Topik dan Isu Utama Pendekatan Mitigasi
Kepentingan
Key Topics and Issues Approach Mitigation
Stakeholders
• Endorsement of financial statements, annual
reports, and sustainability reports for the
relevant financial year.
• Management changes (if any).
• Appointment of a public accountant and/
or public accounting firm for the relevant
financial year.
• Determination of nominations and
remuneration for the Board of Directors,
Board of Commissioners, and Sharia
Supervisory Board.
Regulator Penyampaian laporan periodik maupun insidental. • Laporan Tahunan. Setiap tahun, setiap
• Laporan Keberlanjutan. semester, sesuai waktu
Submission of periodic and incidental reports. • Rencana Aksi Keuangan yang ditentukan, atau
Berkelanjutan (RAKB). sesuai kebutuhan.
• Konseling.
• Korespondensi surat dan Every year, every semester,
laporan. at the designated time, or
• Situs web. as needed.
• Kegiatan literasi dan inklusi
keuangan.
• Annual Report.
• Sustainability Report.
• Sustainable Finance Action
Plan (RAKB).
• Counseling.
• Correspondence, letters
and reports.
• Website.
• Financial literacy and
inclusion activities.
Mitra Bisnis • Sosialisasi kebijakan. • Situs web. Setiap tahun, setiap
Business Partners • Sosialisasi produk. • Kegiatan inklusi keuangan. semester atau sesuai
kebutuhan.
• Dissemination of policies. • Website.
• Dissemination of products. • Financial inclusion Annually, every semester or
activities. as needed.
Debitur Sosialiasi produk dan layanan jasa keuangan. • Customer Care. Setiap tahun, setiap
Debtor • Kantor Cabang. semester atau sesuai
Dissemination of financial products and services. • Kantor Perwakilan. kebutuhan.
• Situs web dan media sosial
lainnya. Annually, every semester or
• Kegiatan inklusi keuangan. as needed.
• Customer Care.
• Branch Offices.
• Representative Office.
• Websites and other social
media.
• Financial inclusion
activities.
Komunitas/Asosiasi • Informasi umum Perseroan. • Situs web. Sepanjang tahun atau
Community/ • Kinerja keuangan dan non-keuangan • Laporan Tahunan. sesuai kebutuhan.
Association Perseroan. • Laporan Keberlanjutan.
• Paparan Publik. Year-round or as needed.
• General information of the Company.
• The Company's financial and non-financial • Website.
performance. • Annual Report.
• Sustainability Report.
• Public Exposure.
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Pemangku
Topik dan Isu Utama Pendekatan Mitigasi
Kepentingan
Key Topics and Issues Approach Mitigation
Stakeholders
Karyawan • Sosialisasi peraturan internal dan eksternal. • Media internal. Sepanjang tahun atau
Employees • Sosialisasi kebijakan manajemen. • Town Hall meeting. sesuai rencana pelaksanaan
• Sosialiasi kampanye hijau. • Rapat koordinasi. program.
• Evaluasi kinerja periodik.
• Internal media. Throughout the year or
• Dissemination of internal and external • Town Hall meeting. according to the program
regulations. • Coordination meetings. implementation plan.
• Dissemination of management policies.
• Dissemination of green campaigns.
• Periodic performance evaluation.
Masyarakat • Informasi umum Perseroan. • Situs web. Setiap tahun, setiap
Society • Kinerja keuangan dan non-keuangan • Laporan Tahunan. semester atau sesuai
Perseroan. • Laporan Keberlanjutan. rencana pelaksanaan
• Paparan Publik. program atau sesuai
• General information of the Company. • Edukasi literasi keuangan. kebutuhan.
• The Company's financial and non-financial
performance. • Website. Every year, every semester
• Annual Report. or as adjust the program
• Sustainability Report. implementation plan or as
• Public Exposure. needed.
• Financial literacy education.
Media Massa • Kinerja keuangan Perseroan. • Paparan Publik Tahunan dan sesuai
Mass Media • Kejadian material bagi Perseroan. • Siaran Pers. kebutuhan.
• The Company's financial performance. • Public Exposure Annual and as needed.
• Material events for the Company. • Press Release.
Pencegahan Konflik Kepentingan [S-12] Prevention of Conflict of Interest [S-12]
Perseroan menempatkan integritas dan transparansi sebagai The Company places integrity and transparency as the main
prinsip utama dalam seluruh kegiatan operasional dan principles in all operational activities and business decision-
pengambilan keputusan bisnis. Untuk itu, pengelolaan potensi making. For this reason, the management of potential conflicts
konflik kepentingan menjadi fokus penting dalam tata kelola of interest is an important focus in corporate governance.
perusahaan.
Setiap jajaran manajemen, karyawan, dan pihak terkait Every level of management, employees, and related parties is
diwajibkan untuk mengidentifikasi, melaporkan, dan mengelola required to identify, report, and manage situations that have the
situasi yang berpotensi menimbulkan konflik kepentingan. potential to give rise to conflicts of interest. This mechanism
Mekanisme ini mencakup prosedur internal berupa kode etik, includes internal procedures in the form of a code of ethics,
pedoman perilaku, serta sistem pelaporan yang jelas sehingga code of conduct, and a clear reporting system, so that business
keputusan bisnis tetap objektif, adil, dan bertanggung jawab. decisions remain objective, fair, and accountable.
Perseroan secara berkala melakukan sosialisasi dan The Company regularly conducts dissemination and monitoring
pemantauan untuk memastikan seluruh pihak memahami to ensure that all parties understand their responsibilities and
tanggung jawabnya dan mematuhi prinsip-prinsip pencegahan comply with the principles of conflict of interest prevention.
konflik kepentingan. Selain itu, setiap pelanggaran atau In addition, any violations or indications of potential conflicts
indikasi potensi konflik akan ditindaklanjuti sesuai prosedur will be followed up in accordance with internal procedures, to
internal, untuk memastikan kepatuhan terhadap regulasi, etika ensure compliance with regulations, business ethics, and ESG
bisnis, dan prinsip LST. principles.
Langkah-langkah ini tidak hanya menjaga reputasi dan These measures not only maintain the Company's reputation
integritas Perseroan, tetapi juga meningkatkan kepercayaan and integrity, but also increase the trust of stakeholders,
pemangku kepentingan, debitur, dan regulator, sekaligus debtors, and regulators, while supporting sustainable and
mendukung praktik bisnis yang berkelanjutan dan profesional. professional business practices.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Permasalahan, Perkembangan, dan Challenges, Developments, and Impacts Pengaruh Penerapan Keuangan of Sustainable Finance Implementation Berkelanjutan Sepanjang Tahun 2025 Throughout 2025 Dalam perjalanan menuju transformasi bisnis yang In the journey towards sustainable business transformation, berkelanjutan, Perseroan memandang penerapan keuangan the Company sees the implementation of sustainable finance berkelanjutan sebagai sumber nilai strategis sekaligus area as a source of strategic value as well as an area that contains yang mengandung risiko yang perlu dikelola secara cermat. risks that need to be managed carefully. Throughout 2025, Sepanjang tahun 2025, Perseroan melakukan penilaian the Company conducted a comprehensive assessment of menyeluruh terhadap tantangan internal dan dinamika internal challenges and external dynamics that affected eksternal yang memengaruhi ketercapaian kinerja RAKB, the achievement of RAKB's performance, especially in the khususnya dalam pengembangan portofolio pembiayaan hijau. development of its green financing portfolio. Dari sisi risiko, Perseroan mengidentifikasi bahwa keterbatasan In terms of risk, the Company identifies that limited internal kesiapan internal, terutama terkait literasi LST dan pemahaman readiness, especially related to ESG literacy and understanding risiko lingkungan dan sosial dalam proses pembiayaan dapat of environmental and social risks in the financing process, can berdampak pada kualitas pengambilan keputusan bisnis. have an impact on the quality of business decision-making. Risiko tersebut mencakup potensi ketidaktepatan penilaian These risks include the potential for inaccuracies in green kelayakan pembiayaan hijau, ketidaksesuaian penerapan financing feasibility assessments, non-compliance in the standar keberlanjutan hingga risiko reputasi apabila ekspektasi implementation of sustainability standards, and reputational pemangku kepentingan terhadap praktik pembiayaan yang risks if stakeholders' expectations of responsible financing bertanggung jawab tidak terpenuhi. practices are not met. Selain itu, kesenjangan pemahaman di kalangan debitur dan Furthermore, the gap in understanding among debtors and mitra usaha terkait prinsip keberlanjutan juga berpotensi business partners related to sustainability principles also has meningkatkan risiko transisi, khususnya dalam sektor-sektor the potential to increase transition risks, especially in sectors yang tengah beradaptasi dengan regulasi dan teknologi that are adapting to environmentally friendly regulations ramah lingkungan. Namun demikian, di balik tantangan and technologies. However, despite these challenges, the tersebut, Perseroan melihat adanya peluang pertumbuhan Company sees significant growth opportunities, especially in yang signifikan terutama pada pembiayaan kendaraan listrik electric vehicle (EV) financing which is in line with the national (electric vehicle/”EV”) yang sejalan dengan agenda transisi energy transition agenda and the government's commitment energi nasional dan komitmen pemerintah dalam menurunkan to reducing carbon emissions. The increasing demand for emisi karbon. Permintaan terhadap kendaraan listrik yang electric vehicles is driven by fiscal incentives, the development terus meningkat didorong oleh insentif fiskal, pengembangan of supporting infrastructure, and changing public preferences infrastruktur pendukung, serta perubahan preferensi towards low-emission modes of transportation, opening masyarakat menuju moda transportasi rendah emisi, membuka up space for the expansion of the green financing portfolio ruang ekspansi portofolio pembiayaan hijau yang berpotensi that has the potential to provide sustainable growth for the memberikan pertumbuhan berkelanjutan bagi Perseroan. Company. Dalam hal ini, pembiayaan EV tidak hanya dipandang sebagai In this regard, EV financing is not only seen as a financing instrumen pembiayaan, tetapi juga sebagai peluang strategis instrument, but also as a strategic opportunity to strengthen untuk memperkuat kualitas aset jangka panjang. Risiko the quality of long-term assets. Environmental and social risks lingkungan dan sosial pada sektor ini relatif lebih terkendali in this sector are relatively more controllable than fossil fuel- dibandingkan pembiayaan kendaraan berbasis bahan bakar based vehicle financing, which has the potential to reduce the fosil sehingga berpotensi menurunkan eksposur risiko transisi Company's exposure to transition risks and reputational risks. dan risiko reputasi Perseroan. Di sisi lain, pengembangan pembiayaan EV mendorong On the other hand, the development of EV financing encourages Perseroan untuk meningkatkan kapabilitas analisis risiko the Company to improve ESG-based risk analysis capabilities, berbasis LST, termasuk penilaian siklus hidup aset, kesiapan including asset lifecycle assessment, readiness of supporting infrastruktur pendukung, serta profil keberlanjutan debitur. infrastructure, and debtor sustainability profile. Sebagai respons atas berbagai dinamika tersebut, Perseroan In response to these various dynamics, the Company has mengambil langkah-langkah mitigasi yang berfokus pada taken mitigation measures that focus on strengthening internal penguatan kapasitas internal, antara lain melalui peningkatan capacity, including through increasing ESG literacy, drafting literasi LST, penyusunan dan penguatan kebijakan pembiayaan and strengthening green financing policies, and aligning risk hijau, serta penyelarasan proses manajemen risiko dengan management processes with an integrated sustainability 272
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kerangka keberlanjutan yang terintegrasi. Upaya tersebut framework. These efforts are concretely realized through the
diwujudkan secara konkret melalui penyaluran pembiayaan distribution of green financing worth Rp80.586 billion to 3
hijau senilai Rp80,586 miliar kepada 3 (tiga) debitur di sektor (three) debtors in the environmentally friendly transportation
transportasi ramah lingkungan sebagai fondasi awal dalam sector as the initial foundation in building a track record and
membangun rekam jejak dan pengembangan portofolio developing the Company's electric vehicle financing portfolio.
pembiayaan kendaraan listrik Perseroan.
Ke depan, Perseroan meyakini bahwa pembiayaan kendaraan In the future, the Company believes that electric vehicle
listrik akan menjadi salah satu pendorong utama pertumbuhan financing will be one of the main drivers of the growth of the
bisnis pembiayaan hijau. Dengan pengelolaan risiko yang green financing business. With integrated risk management
terintegrasi dan pendekatan bisnis yang adaptif, Perseroan and an adaptive business approach, the Company has the
berpeluang memanfaatkan momentum transisi menuju opportunity to leverage the momentum of the transition to a
ekonomi rendah karbon untuk menciptakan nilai ekonomi yang low-carbon economy to create sustainable economic value,
berkelanjutan, sekaligus memperkuat posisi Perseroan sebagai while strengthening the Company's position as a financing
institusi pembiayaan yang responsif terhadap perubahan institution that is responsive to structural changes in the
struktural di industri jasa keuangan. financial services industry.
Kegiatan Membangun Budaya
Keberlanjutan
Building A Culture of Sustainability
Dalam rangka memperkuat internalisasi nilai keberlanjutan di In order to strengthen the internalization of sustainability values
seluruh organisasi, Perseroan secara konsisten membangun throughout the organization, the Company consistently builds
budaya keberlanjutan sebagai bagian integral dari strategi a culture of sustainability as an integral part of its business
bisnis. Upaya ini dijalankan dengan mendorong keterlibatan strategy. This effort is carried out by encouraging the active
aktif seluruh karyawan melalui peran Unit Khusus Pengelola involvement of all employees through the role of the Special
Keuangan Berkelanjutan, yang berfungsi sebagai penggerak Unit for Sustainable Finance Management, which serves as the
utama dalam penyebarluasan nilai, prinsip, dan praktik main driver in the dissemination of Sustainable Finance values,
Keuangan Berkelanjutan di lingkungan kerja. principles, and practices in the work environment.
Perseroan secara berkelanjutan menyelenggarakan berbagai The Company continuously organizes various education,
program edukasi, sosialisasi, dan pelatihan yang dirancang dissemination, and training programs that are designed
secara sistematis dan berkesinambungan dengan melibatkan systematically and continuously by involving competent
fasilitator internal maupun pihak eksternal yang kompeten. internal and external facilitators. The initiative is directed to
Inisiatif tersebut diarahkan untuk meningkatkan pemahaman, increase employee understanding, literacy, and capabilities
literasi, dan kapabilitas karyawan terkait aspek LST, sekaligus related to ESG aspects, while strengthening the role of
memperkuat peran SDM sebagai agen perubahan dalam human resources as agents of change in supporting the
mendukung penerapan keuangan berkelanjutan. Perseroan implementation of sustainable finance. The Company believes
meyakini bahwa peningkatan kapasitas internal merupakan that internal capacity building is the main foundation in building
fondasi utama dalam membangun budaya keberlanjutan an integrated, measurable, and sustainable sustainability
yang terintegrasi, terukur, dan berkelanjutan di seluruh lini culture across all operational lines.
operasional.
Sejalan dengan pelaksanaan kegiatan usaha pembiayaan, In line with the implementation of financing business activities,
Perseroan secara konsisten mengintegrasikan prinsip- the Company consistently integrates the principles of
prinsip Keuangan Berkelanjutan ke dalam seluruh rantai nilai Sustainable Finance into the entire business value chain and
bisnis serta menuangkannya secara sistematis dalam RAKB systematically puts them into the RAKB which is compiled
yang disusun dan dievaluasi setiap tahun. Berbagai inisiatif and evaluated annually. Various strategic initiatives have been
strategis telah dijalankan secara konsisten guna mendorong consistently implemented to drive improved sustainability
peningkatan kinerja keberlanjutan, sekaligus memastikan performance, while ensuring that sustainability culture is not
bahwa budaya keberlanjutan tidak hanya dipahami sebagai only understood as regulatory compliance, but also as an
kepatuhan regulasi, tetapi juga sebagai pola pikir dan perilaku inherent mindset and work behavior in business decision-
kerja yang melekat dalam pengambilan keputusan bisnis. making.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Dalam mendukung agenda tersebut, Perseroan juga mendorong In supporting this agenda, the Company also encourages the terciptanya lingkungan kerja yang ramah lingkungan creation of an environmentally friendly work environment that dan selaras dengan Tujuan Pembangunan Berkelanjutan is in line with the Sustainable Development Goals (SDGs), (Sustainable Development Goals/”SDGs”), khususnya pilar ke- especially the 3rd pillar. The Company actively instills an 3. Perseroan secara aktif menanamkan pola pikir dan perilaku environmentally sound mindset and work behavior at all kerja berwawasan lingkungan di seluruh tingkatan organisasi levels of the organization through energy efficiency initiatives, melalui inisiatif efisiensi energi, pengurangan penggunaan reducing paper use, and optimizing the use of digital technology kertas, serta optimalisasi pemanfaatan teknologi digital guna to increase operational effectiveness and productivity. meningkatkan efektivitas dan produktivitas operasional. Selain fokus pada penguatan implementasi keberlanjutan In addition to focusing on strengthening the implementation di internal organisasi, Perseroan secara berkesinambungan of sustainability within the organization, the Company mengomunikasikan komitmen, perkembangan, serta kinerja continuously communicates its commitments, developments, keberlanjutan kepada para pemangku kepentingan eksternal and sustainability performance to external stakeholders in a secara transparan. Informasi tersebut mencakup tantangan transparent manner. The information includes the challenges yang dihadapi, langkah perbaikan yang dilakukan, serta faced, improvement steps taken, and achievements, and is capaian yang telah diraih, dan diungkapkan melalui publikasi disclosed through the publication of Sustainability Report, Laporan Keberlanjutan yang dapat diakses secara terbuka accessible publicly at the Company's official website (https:// melalui situs web resmi Perseroan (https://www.kdbtifa. www.kdbtifa.co.id/id/investor/laporan-dan-pernyataan/ co.id/id/investor/laporan-dan-pernyataan/laporan-tahunan). laporan-tahunan). Sebagai bagian dari komitmen menjaga keberlanjutan usaha As part of its commitment to maintain long-term business jangka panjang, Perseroan senantiasa menerapkan praktik sustainability, the Company always implements fair, operasional yang adil, bertanggung jawab, dan beretika responsible, and ethical operational practices guided by dengan berpedoman pada peraturan perundang-undangan, applicable laws and regulations, social norms, and codes of norma sosial, serta kode etik yang berlaku. Kerangka tata ethics. The governance framework is the foundation for the kelola tersebut menjadi landasan bagi pelaksanaan berbagai implementation of various sustainability initiatives involving inisiatif keberlanjutan yang melibatkan partisipasi aktif the active participation of employees, while strengthening the karyawan, sekaligus memperkuat kontribusi Perseroan dalam Company's contribution to the development of the sustainable pengembangan ekosistem pembiayaan berkelanjutan di finance ecosystem in Indonesia. Indonesia. Kinerja Ekonomi Economic Performance Perseroan menempatkan kinerja ekonomi yang sehat The Company places healthy and sustainable economic dan berkelanjutan sebagai fondasi utama dalam menjaga performance as the main foundation in maintaining business kesinambungan usaha. Stabilitas kinerja keuangan menjadi continuity. Stability of financial performance is an important prasyarat penting untuk memastikan keberlangsungan prerequisite to ensure operational continuity so that the operasional sehingga Perseroan dapat memenuhi kewajiban Company can meet its long-term obligations and maintain the jangka panjang dan mempertahankan kepercayaan pemangku trust of stakeholders. kepentingan. Dalam mencapai tujuan tersebut, Perseroan menerapkan In achieving these goals, the Company implements prudent pengelolaan usaha yang prudent dan bertanggung jawab and responsible business management by taking into account dengan memperhatikan dinamika industri pembiayaan, kondisi the dynamics of the financing industry, macroeconomic makroekonomi, serta profil risiko pembiayaan. Pendekatan ini conditions, and financing risk profile. This approach ensures memastikan kegiatan operasional berjalan secara terkendali that operational activities run in a controlled manner and in dan selaras dengan prinsip kehati-hatian sehingga mendukung line with the prudential principle so as to support the stability stabilitas kinerja keuangan secara berkelanjutan. of financial performance in a sustainable manner. 274
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Sejalan dengan penguatan agenda keberlanjutan, Perseroan In line with strengthening the sustainability agenda, the
mengembangkan portofolio pembiayaan hijau secara selektif Company is selectively developing a green financing portfolio
pada segmen kendaraan ramah lingkungan dengan tetap in the environmentally friendly vehicle segment while still
memperhatikan kelayakan usaha debitur, risiko kredit, serta paying attention to the debtor's business viability, credit risk,
potensi risiko lingkungan dan sosial. Strategi ini memungkinkan and potential environmental and social risks. This strategy
Perseroan mendorong pertumbuhan pembiayaan berkelanjutan allows the Company to drive sustainable financing growth
tanpa mengesampingkan kualitas aset. without compromising asset quality.
Selama tahun 2025, penerapan strategi bisnis yang terukur dan During 2025, the implementation of a measurable and
disiplin dalam pengelolaan risiko berkontribusi positif terhadap disciplined business strategy in risk management contributed
kinerja ekonomi Perseroan, yang tercermin dari peningkatan positively to the Company's economic performance, which
pendapatan dan laba bersih tahun berjalan. Capaian tersebut was reflected in the increase in revenue and net profit for
menunjukkan keterkaitan yang kuat antara penerapan prinsip the current year. These achievements demonstrate a strong
keuangan berkelanjutan, manajemen risiko yang efektif, dan link between the application of sustainable finance principles,
penciptaan nilai ekonomi yang berkelanjutan. effective risk management, and sustainable economic value
creation.
Capaian pelaksanaan RAKB tahun 2025 disajikan pada tabel The achievements of the RAKB in 2025 are presented in the
berikut: following table:
Tahun Uraian Target Tahun 2025
2025 2024 2023
Year Description Target in 2025
Jumlah produk yang memenuhi Unit 2 3 5 4
kriteria kegiatan usaha
berkelanjutan
The number of products that
meet the criteria for sustainable
business activities
Total pembiayaan keseluruhan Rp 1.100.000 1.038.112 1.059.730 1.035.090
selama tahun buku
Total financing during the fiscal
year
Total pembiayaan untuk Rp 90.000 80.586 130.236 25.239
Kegiatan Usaha Berkelanjutan
dan/atau berwawasan
lingkungan
Total financing for Sustainable
and/or environmentally sound
Business Activities
Rp 90.000 80.586 130.236 25.239
Persentase total pembiayaan % 8,18 7,76 12,29 2,44
kegiatan usaha berkelanjutan
terhadap total pembiayaan
(%)
The percentage of total
financing of sustainable
business activities to total
financing (%)
Uraian lebih lanjut mengenai kinerja ekonomi Perseroan Further details of the Company's economic performance are
disajikan secara komprehensif pada Bab Analisis dan presented comprehensively in the Management Discussion
Pembahasan Manajemen. and Analysis Chapter.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Kinerja Sosial Social Performance Komitmen untuk Memberikan Layanan Commitment to Providing Equal Access to atas Produk dan/atau Jasa yang Setara Products and/or Services for Debtors kepada Debitur Sebagai perusahaan pembiayaan, Perseroan berkomitmen As a financing company, the Company is committed to untuk menyediakan layanan pembiayaan yang setara, inklusif, providing equitable, inclusive, and responsible financing dan bertanggung jawab kepada seluruh debitur. Komitmen services to all debtors. This commitment is based on the ini didasarkan pada prinsip perlakuan yang adil serta upaya principle of fair treatment and efforts to protect the interests perlindungan kepentingan debitur guna memastikan bahwa of debtors to ensure that each financing facility is provided setiap fasilitas pembiayaan diberikan secara transparan, transparently, proportionately, and in accordance with the proporsional, dan sesuai dengan profil risiko debitur. debtor's risk profile. Perseroan memastikan bahwa setiap pengajuan pembiayaan The Company ensures that every financing application is diproses berdasarkan prinsip kehati-hatian melalui penerapan processed based on the principle of prudence through the due diligence yang komprehensif dan objektif. Proses penilaian application of comprehensive and objective due diligence. mencakup evaluasi atas kelayakan usaha, kondisi keuangan, The assessment process includes an evaluation of business kapasitas pembayaran, serta kesesuaian tujuan pembiayaan feasibility, financial condition, payment capacity, and suitability dengan kebijakan internal dan ketentuan peraturan perundang- of financing objectives with internal policies and applicable undangan yang berlaku. Pendekatan ini bertujuan menjaga laws and regulations. This approach aims to maintain the kualitas portofolio pembiayaan sekaligus mencegah potensi quality of the financing portfolio while preventing potential pembiayaan yang melebihi kemampuan finansial debitur. financing that exceeds the debtor's financial capabilities. Dalam menjalankan kegiatan usahanya, Perseroan In carrying out its business activities, the Company conveys menyampaikan informasi produk dan/atau layanan information on financing products and/or services in an open, pembiayaan secara terbuka, jelas, dan mudah dipahami clear, and easy-to-understand manner through various official melalui berbagai kanal komunikasi resmi baik secara digital communication channels both digitally and through face- maupun melalui layanan tatap muka di kantor pusat dan to-face services at the head office and branch network. The jaringan kantor cabang. Penyampaian informasi tersebut delivery of such information includes product characteristics, mencakup karakteristik produk, manfaat, risiko, biaya, serta benefits, risks, costs, and the rights and obligations of the hak dan kewajiban debitur, sehingga debitur dapat mengambil debtor, so that the debtor can make conscious and responsible keputusan secara sadar dan bertanggung jawab. decisions. Melalui penerapan proses penilaian yang objektif, transparan, Through the implementation of an objective, transparent, and dan prudent, Perseroan terus berupaya memperluas akses prudent valuation process, the Company continues to strive to pembiayaan yang inklusif sekaligus menjaga perlindungan expand access to inclusive financing while maintaining debtor debitur dan stabilitas kinerja keuangan. Pendekatan ini protection and financial performance stability. This approach mendukung terciptanya hubungan jangka panjang yang supports the creation of sustainable long-term relationships berkelanjutan antara Perseroan dan debitur, serta memperkuat between the Company and debtors, as well as strengthens kepercayaan pemangku kepentingan terhadap praktik stakeholder confidence in responsible financing practices. pembiayaan yang bertanggung jawab. 276
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Aspek Ketenagakerjaan: Komitmen terhadap
Pemberdayaan Karyawan
Employment Aspect: Commitment to Employee
Empowerment
Kesetaraan Kesempatan Bekerja Equal Employment Opportunity
Perseroan berkomitmen menciptakan lingkungan kerja yang The Company is committed to creating an inclusive and
inklusif dan berkeadilan dengan memberikan kesempatan equitable work environment by providing equal opportunities
yang setara kepada seluruh karyawan untuk berkontribusi for all employees to contribute and develop their best
dan mengembangkan potensi terbaiknya. Prinsip kesetaraan potential. The principles of equality and non-discrimination are
dan non-diskriminasi diterapkan secara konsisten tanpa applied consistently regardless of ethnic, religious, racial, or
membedakan latar belakang suku, agama, ras, maupun gender, gender background, as part of efforts to build professional and
sebagai bagian dari upaya membangun SDM yang profesional competitive human resources.
dan berdaya saing.
Komitmen tersebut diimplementasikan secara menyeluruh This commitment is implemented comprehensively in the
dalam seluruh siklus pengelolaan SDM, mulai dari proses entire human resource management cycle, starting from the
rekrutmen, pengembangan kompetensi dan karier hingga recruitment process, competency and career development
penetapan remunerasi serta kebijakan ketenagakerjaan to the determination of remuneration and other employment
lainnya. Seluruh kebijakan ketenagakerjaan Perseroan disusun policies. All of the Company's employment policies are
dengan mengacu pada peraturan perundang-undangan prepared with reference to applicable laws and regulations and
yang berlaku dan prinsip perlindungan tenaga kerja, guna labor protection principles, in order to ensure the fulfillment of
memastikan terpenuhinya hak serta kewajiban karyawan employees' rights and obligations in a balanced manner.
secara seimbang.
Sebagai bentuk transparansi dan akuntabilitas, Perseroan As a form of transparency and accountability, the Company
menyajikan indikator ketenagakerjaan utama yang relevan presents key employment indicators relevant to sustainability
dengan standar pelaporan keberlanjutan, antara lain: reporting standards, including:
Indikator Satuan Tahun 2025
Indicator Unit 2025
Jumlah Karyawan Orang 101
Number of Employees Person
Komposisi Karyawan Pria Karyawan 54
Male Employee Composition Employee
Komposisi Karyawan Wanita Karyawan 47
Female Employee Composition Employee
Rasio Karyawan Pria: Karyawan Wanita Rasio 54:47
Male Employee: Female Employee Ratio Ratio
Keterwakilan Perempuan pada Direksi % 50
Female Representation on the Board of Director
Keterwakilan Perempuan pada Manajemen Menengah & Senior % 28
Female Representation in Middle & Senior Management
Komitmen Perseroan dalam mendukung prinsip inklusivitas The Company's commitment to supporting the principles of
dan kesetaraan tercermin dari tidak ditemukannya pelanggaran inclusivity and equality is reflected in the absence of violations
terkait diskriminasi, ketenagakerjaan, maupun perlakuan related to discrimination, employment, or unequal treatment
tidak setara terhadap karyawan sepanjang tahun 2025. Hal of employees throughout 2025. This confirms the Company's
ini menegaskan konsistensi Perseroan dalam menerapkan consistency in implementing a human resource policy that is
kebijakan sumber daya manusia yang adil, objektif, dan fair, objective, and in line with the principles of prudence and
selaras dengan prinsip kehati-hatian serta ketentuan peraturan the provisions of applicable laws and regulations.
perundang-undangan yang berlaku.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Komitmen terhadap Perlindungan Hak Asasi Manusia Commitment to Protecting Employees Human (HAM) Karyawan Termasuk Pelecehan Seksual Rights (HR) Including Sexual Harassment Perseroan berkomitmen untuk menjunjung tinggi dan The Company is committed to upholding and protecting the melindungi Hak Asasi Manusia (HAM) seluruh karyawan sebagai Human Rights of all employees as part of the implementation bagian dari penerapan GCG dan praktik ketenagakerjaan yang of GCG and responsible labor practices. This commitment is bertanggung jawab. Komitmen tersebut diwujudkan melalui realized through the provision of a safe, dignified, inclusive penyediaan lingkungan kerja yang aman, bermartabat, inklusif, work environment, and respect for the rights and dignity of serta menghormati hak dan martabat setiap individu tanpa every individual without discrimination of any kind. diskriminasi dalam bentuk apa pun. Perlindungan HAM karyawan di lingkungan Perseroan The protection of employee human rights within the Company diatur secara jelas dan tegas dalam kebijakan internal is clearly and strictly regulated in the Company's internal Perseroan, termasuk namun tidak terbatas pada Kebijakan policies, including but not limited to the Employment Policy, Ketenagakerjaan, Kode Etik, serta Peraturan Perusahaan, yang Code of Ethics, and Company Regulations, which expressly secara tegas mengatur prinsip kesetaraan, non-diskriminasi, regulate the principles of equality, non-discrimination, and serta perlindungan terhadap hak-hak dasar karyawan. protection of the basic rights of employees. [S-08][S-09] [S-08][S-09] Seluruh kebijakan tersebut diterapkan secara konsisten di All of these policies are implemented consistently at the kantor pusat maupun jaringan kantor cabang dan kantor head office as well as the network of branch offices and perwakilan, serta menjadi pedoman bagi seluruh jajaran representative offices, and serve as guidelines for all levels manajemen dan karyawan dalam menjalankan aktivitas kerja of management and employees in carrying out daily work sehari-hari. activities. Perseroan menerapkan kebijakan zero tolerance terhadap The Company implements a zero tolerance policy against segala bentuk pelanggaran HAM, termasuk tindakan all forms of human rights violations, including acts of sexual pelecehan seksual baik secara verbal maupun fisik, intimidasi, harassment both verbally and physically, intimidation, bullying, perundungan, maupun perlakuan tidak manusiawi lainnya. and other inhumane treatment. Every alleged violation is Setiap dugaan pelanggaran diproses melalui mekanisme processed through an internal complaint mechanism that pengaduan internal yang menjamin kerahasiaan, objektivitas, ensures confidentiality, objectivity, and protection for the serta perlindungan terhadap pelapor, sesuai dengan ketentuan reporter, in accordance with applicable regulations. yang berlaku. Sepanjang tahun 2025, Perseroan tidak mencatat adanya Throughout 2025, the Company did not record any cases of kasus pelanggaran HAM, termasuk pelecehan seksual, human rights violations, including sexual harassment, either at baik yang terjadi di kantor pusat maupun di kantor cabang the head office or at branch offices and representative offices. dan kantor perwakilan. Hal ini mencerminkan efektivitas This reflects the effectiveness of the implementation of internal penerapan kebijakan internal, penguatan budaya kerja yang policies, the strengthening of a work culture of mutual respect, saling menghormati, serta komitmen berkelanjutan Perseroan and the Company's continued commitment to creating a safe, dalam menciptakan lingkungan kerja yang aman, etis, dan ethical, and equitable work environment. [S-07] berkeadilan. [S-07] Larangan Tenaga Kerja Anak dan Tenaga Kerja Prohibition of Child Labor and Forced Labor [S-10] Paksa [S-10] Perseroan menerapkan kebijakan perekrutan yang The Company implements a responsible recruitment policy bertanggung jawab dengan menetapkan batas usia minimum by setting a minimum age limit of 18 (eighteen) years for all 18 (delapan belas) tahun bagi seluruh calon pekerja. Ketentuan prospective workers. This provision is applied comprehensively ini diberlakukan secara menyeluruh di seluruh unit operasional across all operational units and the Company's office network dan jaringan kantor Perseroan sebagai bentuk kepatuhan as a form of compliance with laws and regulations as well as terhadap peraturan perundang-undangan serta komitmen the Company's commitment to protecting the welfare and Perseroan dalam melindungi kesejahteraan dan masa depan future of the younger generation. generasi muda. Perseroan juga menegaskan komitmennya dalam menciptakan The Company also affirms its commitment to creating a lingkungan kerja yang adil, manusiawi, dan bermartabat fair, humane, and dignified work environment through the melalui penerapan prinsip kemanusiaan dalam pengelolaan application of humanitarian principles in human resource SDM. Dalam kerangka tersebut, Perseroan menolak secara management. Within this framework, the Company expressly 278
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tegas segala bentuk praktik tenaga kerja paksa, baik secara rejects all forms of forced labor practices, either directly or
langsung maupun tidak langsung, serta menjamin bahwa indirectly, and guarantees that every employee works on the
setiap karyawan bekerja atas dasar kesepakatan kerja yang basis of a legal, voluntary, and in accordance with applicable
sah, sukarela, dan sesuai dengan ketentuan yang berlaku. regulations.
Sepanjang tahun pelaporan 2025, Perseroan tidak menemukan Throughout the 2025 reporting year, the Company did not
maupun mencatat adanya praktik tenaga kerja anak dan find or record any practices of child labor and forced labor
tenaga kerja paksa di lingkungan kerja Perseroan, baik di in the Company's work environment, both at the head office
kantor pusat maupun kantor cabang dan kantor perwakilan. and branch offices and representative offices. This reflects
Hal ini mencerminkan konsistensi penerapan kebijakan the consistency of the implementation of responsible labor
ketenagakerjaan yang bertanggung jawab serta penguatan policies and the strengthening of a work culture that upholds
budaya kerja yang menjunjung tinggi hak asasi manusia dan human rights and the principles of social justice.
prinsip keadilan sosial.
Kepatuhan terhadap Pemenuhan Upah Minimum Compliance with Regional Minimum Wage
Regional
Penerapan prinsip kesetaraan dalam sistem penghargaan The application of the principle of equality in the reward
kepada karyawan merupakan bagian dari komitmen Perseroan system to employees is part of the Company's commitment
dalam mengelola SDM secara bertanggung jawab. Komitmen to managing human resources responsibly. This commitment
tersebut diwujudkan melalui penerapan sistem manajemen is realized through the implementation of a comprehensive
SDM yang dirancang secara menyeluruh untuk menjamin HR management system to ensure fairness, transparency, and
keadilan, transparansi, serta pemenuhan hak asasi manusia di fulfillment of human rights in the work environment. Through
lingkungan kerja. Melalui pendekatan ini, Perseroan berupaya this approach, the Company strives to build healthy, respectful,
membangun hubungan ketenagakerjaan yang sehat, saling and sustainable employment relationships as the foundation
menghargai, dan berkelanjutan sebagai fondasi bagi kinerja for long-term organizational performance.
organisasi jangka panjang.
Dalam rangka memastikan objektivitas dan keadilan dalam In order to ensure objectivity and fairness in the provision
pemberian remunerasi, Perseroan menerapkan konsep of remuneration, the Company applies the concept of 3P
3P (Position, Person, and Performance) sebagai kerangka (Position, Person, and Performance) as the main framework for
utama penetapan kompensasi. Penilaian jabatan dilakukan determining compensation. Position assessments are carried
berdasarkan tingkat tanggung jawab dan kompleksitas out based on the level of responsibility and complexity of the
pekerjaan, sedangkan penilaian individu didasarkan pada job, while individual assessments are based on competencies
kompetensi serta kualifikasi yang dimiliki. Mekanisme and qualifications possessed. This remuneration determination
penetapan remunerasi ini dijalankan secara konsisten dan mechanism is carried out consistently and integrated to ensure
terintegrasi guna menjamin keselarasan antara penghargaan harmony between the awards given and the participation of
yang diberikan dengan peran serta kontribusi karyawan. employees.
Selaras dengan kepatuhan terhadap ketentuan peraturan In line with compliance with the provisions of laws and
perundang-undangan di bidang ketenagakerjaan, Perseroan regulations in the field of employment, the Company
secara konsisten menyesuaikan standar upah karyawan consistently adjusts employee wage standards to the Regional
dengan Upah Minimum Regional (UMR) tahun 2025 di seluruh Minimum Wage (UMR) in 2025 in all operational areas. The
wilayah operasional. Penyesuaian tersebut mencerminkan adjustment reflects the Company's responsibility to ensure the
tanggung jawab Perseroan dalam menjamin pemenuhan fulfillment of employees' basic rights to a decent income, while
hak dasar karyawan atas penghasilan yang layak, sekaligus affirming its commitment to fair and ethical labor practices.
menegaskan komitmen terhadap praktik ketenagakerjaan
yang adil dan beretika.
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Sebagai bentuk implementasi kepatuhan tersebut, Perseroan As a form of implementation of this compliance, the Company
menerapkan standar UMR tahun 2025 di setiap wilayah implemented the 2025 UMR standard in each of its operational
operasionalnya, meliputi: areas, including:
Rasio Upah Karyawan Tetap
Upah Karyawan Tetap Terendah
Upah Minimum Regional (UMR) Terendah dibandingkan UMR
Wilayah Lowest Permanent Employee
Regional Minimum Wage (UMR) Lowest Permanent Employee Wage
Region Wages
(Rp) Ratio compared to UMR
(Rp)
(%)
Jakarta 5.397.000 5.396.761 100
Surabaya 5.285.000 4.961.753 106,5
Semarang 6.562.394 3.454.827 189,9
Balikpapan 9.353.338 3.701.508 252,7
Pekanbaru 6.011.260 3.675.937 163,5
Makasar 6.875.477 3.880.136 177,2
Sepanjang tahun pelaporan 2025, tidak terdapat pelanggaran Throughout the 2025 reporting year, there were no violations
maupun pengaduan terkait ketidakpatuhan atas pemenuhan or complaints related to non-compliance with the fulfillment
UMR. Hal ini mencerminkan konsistensi Perseroan dalam of the UMR. This reflects the Company's consistency in
menerapkan prinsip kesetaraan, kepatuhan, dan kehati- applying the principles of equity, compliance, and prudence
hatian dalam pengelolaan remunerasi, serta memperkuat in remuneration management, as well as strengthening the
fondasi kesejahteraan karyawan sebagai bagian dari strategi foundation of employee welfare as part of its long-term
keberlanjutan usaha jangka panjang. business sustainability strategy.
Tingkat Pergantian Karyawan [S-03] Employee Turnover Rate [S-03]
Employee Turnover Rate Tingkat pergantian karyawan The employee turnover rate is one of the main indicators used
merupakan salah satu indikator utama yang digunakan by the Company to assess the stability of human resource
Perseroan untuk menilai stabilitas pengelolaan SDM, management, the effectiveness of talent development and
efektivitas pengembangan dan pengelolaan talenta, serta management, and the readiness of the organization to support
kesiapan organisasi dalam mendukung keberlangsungan operational sustainability. This indicator also reflects the quality
operasional. Indikator ini juga mencerminkan kualitas of the work environment, the implementation of employment
lingkungan kerja, penerapan kebijakan ketenagakerjaan, policies, and the level of alignment between the Company's
serta tingkat keselarasan antara kebutuhan Perseroan dan needs and employee expectations in long-term employment
ekspektasi karyawan dalam hubungan kerja jangka panjang. relationships.
Dalam rangka menjaga stabilitas organisasi dan kesinambungan In order to maintain organizational stability and performance
kinerja, Perseroan secara konsisten menerapkan berbagai continuity, the Company consistently implements various
program retensi karyawan yang terintegrasi dengan kebijakan employee retention programs that are integrated with
pengembangan kompetensi, perencanaan karier, serta competency development policies, career planning, and a fair
sistem remunerasi yang berkeadilan. Pendekatan tersebut remuneration system. This approach is directed to create a
diarahkan untuk menciptakan lingkungan kerja yang kondusif, conducive work environment, increase employee engagement,
meningkatkan keterikatan karyawan (employee engagement), and retain talents who have competencies and performance
serta mempertahankan talenta yang memiliki kompetensi dan that are in line with the Company's needs.
kinerja yang selaras dengan kebutuhan Perseroan.
Adapun data tingkat pergantian karyawan Perseroan selama The data on the Company's employee turnover rate during
tahun 2025 adalah sebagai berikut: 2025 is as follows:
Jumlah Karyawan Tahun 2025 Persentase Karyawan
Number of Employees in 2025 Percentage of Employees
Jumlah karyawan resign atau Pemutusan 23 orang 22,77%
Hubungan Kerja (PHK) 23 people
Number of employees resigned or Termination of
Employment (PHK)
Jumlah karyawan baru atau pengganti 27 orang 26,73%
Number of new or replacement employees 27 people
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Tren pergantian karyawan selama periode pelaporan masih The trend of employee turnover during the reporting period is
berada dalam batas yang terkelola dan tidak berdampak still within a manageable limit and has no material impact on
material terhadap kelangsungan operasional Perseroan. the Company's operational continuity.
Lingkungan Bekerja yang Layak dan Kondusif [S-11] Decent and Conducive Work Environment [S-11]
Perseroan memiliki kebijakan internal yang mengatur The Company has an internal policy that regulates the
penerapan Kesehatan dan Keselamatan Kerja (K3) serta implementation of Occupational Health and Safety (OHS) and
penyediaan lingkungan kerja yang aman, sehat, dan layak the provision of a safe, healthy, and decent work environment
bagi seluruh karyawan. Kebijakan tersebut disusun dan for all employees. The policy was prepared and implemented
diterapkan sebagai bentuk kepatuhan terhadap ketentuan as a form of compliance with the provisions of laws and
peraturan perundang-undangan di bidang ketenagakerjaan regulations in the field of employment and OHS, while reflecting
dan K3, sekaligus mencerminkan komitmen Perseroan dalam the Company's commitment to protecting the safety, health,
melindungi keselamatan, kesehatan, dan kesejahteraan and welfare of employees.
karyawan.
Implementasi kebijakan K3 dilakukan secara konsisten The implementation of the OHS policy is carried out consistently
melalui penerapan prosedur operasional, sosialisasi kepada through the implementation of operational procedures,
karyawan, serta pengawasan berkala oleh unit kerja terkait. dissemination to employees, and periodic supervision by
Dalam pelaksanaannya, Perseroan juga memastikan bahwa related work units. In its implementation, the Company also
setiap karyawan memperoleh hak yang setara atas lingkungan ensures that every employee has an equal right to a safe
kerja yang aman dan layak tanpa diskriminasi, serta didukung and decent work environment without discrimination, and is
oleh mekanisme pelaporan dan penanganan apabila terdapat supported by a reporting and handling mechanism if there are
potensi risiko keselamatan maupun kesehatan kerja. potential occupational safety and health risks.
Dengan adanya kebijakan K3 dan lingkungan kerja yang With the existence of the OHS policy and a safe and decent
aman dan layak tersebut, Perseroan meyakini bahwa work environment, the Company believes that operational
risiko operasional yang berkaitan dengan keselamatan dan risks related to occupational safety and health can be
kesehatan kerja dapat dikelola secara efektif, sekaligus managed effectively, while supporting business continuity and
mendukung keberlangsungan usaha dan pencapaian kinerja performance achievement in a sustainable manner.
secara berkelanjutan.
Tingkat Kecelakaan Kerja [S-06] Occupational Accident Rate [S-06]
Komitmen Perseroan dalam menghadirkan lingkungan kerja The Company's commitment to providing a safe, feasible,
yang aman, layak, dan kondusif tercermin dari nihilnya and conducive work environment is reflected in the zero
kejadian kecelakaan kerja selama 3 (tiga) tahun terakhir. incidents of occupational accidents over the last 3 (three)
Capaian tersebut mencerminkan konsistensi Perseroan dalam years. This achievement reflects the Company's consistency in
menerapkan kebijakan serta prosedur K3 secara disiplin dan implementing OHS policies and procedures in a disciplined and
berkesinambungan di seluruh unit operasional. sustainable manner across all operational units.
Kinerja keselamatan kerja tersebut didukung oleh penerapan The occupational safety performance is supported by the
standar K3 yang memadai, ketersediaan fasilitas kerja yang implementation of adequate OHS standards, the availability of
aman, pengelolaan lingkungan kerja yang terkendali, serta safe work facilities, controlled work environment management,
upaya berkelanjutan dalam meningkatkan kesadaran dan and continuous efforts to increase employee awareness and
kepatuhan karyawan terhadap prinsip keselamatan kerja compliance with the principles of occupational safety in daily
dalam aktivitas operasional sehari-hari. operational activities.
Sebagai bagian dari pemantauan kinerja keselamatan kerja, As part of monitoring occupational safety performance, the
berikut disajikan data tingkat kecelakaan kerja Perseroan following data is presented on the Company's occupational
selama tahun 2025: accident rate during 2025:
Persentase kecelakaan kerja serius yang berakibat cedera
Frekuensi kecelakaan kerja dari total karyawan serius dan fatal dari total karyawan (%)
Frequency of occupational accidents of total employees Percentage of serious occupational accidents resulting in
serious and fatal injuries of total employees (%)
0 0
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Pencapaian nihil kecelakaan kerja, termasuk kejadian The achievement of zero occupational accidents, including
yang berpotensi menimbulkan cedera serius maupun fatal, incidents that have the potential to cause serious or fatal
menunjukkan efektivitas penerapan sistem manajemen injuries, demonstrates the effectiveness of the implementation
keselamatan kerja Perseroan. Ke depan, Perseroan of the Company's occupational safety management system.
berkomitmen untuk terus mempertahankan dan meningkatkan Going forward, the Company is committed to continuing
standar K3 sebagai bagian dari upaya perlindungan karyawan to maintain and improve K3 standards as part of employee
serta penopang keberlanjutan operasional jangka panjang. protection efforts and to support long-term operational
sustainability.
Dukungan Pelatihan dan Pengembangan Kapasitas Employee Training and Capacity Building Support
Karyawan [S-05] [S-05]
Dalam mendukung efektivitas pelaksanaan kegiatan usaha In supporting the effectiveness of the implementation of
pembiayaan yang prudent dan berkelanjutan, Perseroan prudent and sustainable financing business activities, the
secara konsisten memfasilitasi karyawan untuk mengikuti Company consistently facilitates employees to participate
berbagai program pelatihan dan pengembangan kompetensi. in various training and competency development programs.
Penguatan kapasitas sumber daya manusia dipandang sebagai Strengthening the capacity of human resources is seen as a
faktor kunci dalam menjaga kualitas pengelolaan pembiayaan, key factor in maintaining the quality of financing management,
penerapan manajemen risiko yang memadai, serta pemenuhan implementing adequate risk management, and fulfilling
ketentuan regulasi yang berlaku di sektor jasa keuangan. applicable regulatory provisions in the financial services sector.
Program pelatihan yang diselenggarakan Perseroan dirancang The training program organized by the Company is designed
untuk meningkatkan kompetensi teknis dan non-teknis to improve the technical and non-technical competencies
karyawan, mencakup pemahaman produk pembiayaan, analisis of employees, including understanding financing products,
kelayakan dan risiko kredit, kepatuhan terhadap peraturan credit feasibility and risk analysis, compliance with OJK
OJK, penerapan tata kelola perusahaan yang baik, serta regulations, implementation of good corporate governance,
penguatan literasi keuangan berkelanjutan dan prinsip LST. and strengthening sustainable finance literacy and ESG
Melalui pendekatan tersebut, Perseroan memastikan bahwa principles. Through this approach, the Company ensures that
karyawan memiliki kapabilitas yang relevan dengan dinamika employees have capabilities that are relevant to the dynamics
industri pembiayaan serta mampu mendukung pengambilan of the financing industry and are able to support responsible
keputusan bisnis yang bertanggung jawab. business decision-making.
Program pelatihan dilaksanakan melalui berbagai metode, The training program is carried out through various methods,
antara lain pelatihan internal, partisipasi dalam seminar dan including internal training, participation in external seminars
lokakarya eksternal, serta program pembelajaran daring yang and workshops, as well as online learning programs tailored to
disesuaikan dengan kebutuhan organisasi dan individu. the needs of organizations and individuals.
Komitmen Perseroan terhadap pengembangan kompetensi The Company's commitment to employee competency
karyawan tercermin dari pelaksanaan berbagai kegiatan development is reflected in the implementation of various
peningkatan kapasitas yang telah dijalankan secara capacity building activities that have been carried out
berkelanjutan sepanjang 3 (tiga) tahun terakhir, sebagaimana continuously over the past 3 (three) years, as outlined in the
diuraikan pada tabel berikut: following table:
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2025 2024 2023
Jenis Pelatihan Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Type of Training Pelatihan Kepesertaan Pelatihan Kepesertaan Pelatihan Kepesertaan
Number of Number of Number of Number of Number of Number of
Programs Participants Programs Participants Programs Participants
Technical Skill 16 54 88 42 81 72
Soft Skill 54 112 17 93 15 94
Sertifikasi 12 12 9 15 12 14
Certification
Master’s Degree 3 3 2 2 2 2
Total karyawan yang N/A 181 N/A 152 N/A 182
mengikuti pelatihan
Total employees attending
training
Persentase jumlah N/A 179,20% N/A 153,50% N/A 187,60%
karyawan yang ikut serta
dalam pelatihan
Percentage of employees
attending training
Total Waktu Pelatihan 2.323 jam 2.760 jam 2.771 jam
Total Training Time 2,323 hours 2,760 hours 2,771 hours
Rata-rata jam pelatihan 12.8 jam/karyawan 18.15 jam/karyawan 15.22 jam/karyawan
per karyawan dalam tahun 12.8 hours/employee 18.15 hours/employee 15.22 hours/employee
Pelaporan
Average training hours per
employee in a reporting year
Sarana Pengaduan Karyawan Employee Complaint Mechanism
Perseroan berkomitmen untuk menjaga hubungan industrial The Company is committed to maintaining harmonious
yang harmonis serta memastikan terpenuhinya hak dan industrial relations and ensuring the fulfillment of employees'
kewajiban karyawan secara adil dan transparan. Dalam rangka rights and obligations in a fair and transparent manner. In this
tersebut, Perseroan menyediakan mekanisme pengelolaan context, the Company provides a structured and responsible
pengaduan ketenagakerjaan yang terstruktur dan bertanggung labor complaint management mechanism.
jawab.
Perseroan telah menyediakan kanal pengaduan karyawan yang The Company has established a dedicated and separate
bersifat khusus dan terpisah, yang dapat diakses melalui: employee grievance channel, which can be accessed through
the following:
• Email: whistleblowing@kdbtifa.co.id • Email: whistleblowing@kdbtifa.co.id
• Telepon: 021-50941140 ext. 100 atau 007 • Telephone: +62 21 50941140 ext. 100 or 007
• WhatsApp: 085695230235 • WhatsApp: +62 856 9523 0235
Seluruh kanal tersebut dikelola oleh Unit Kerja Pengendali All channels are managed by the Fraud Control Unit, which
Fraud sebagai unit yang berwenang dan bertanggung jawab is authorized and responsible for receiving, handling, and
dalam menerima, menangani, serta menindaklanjuti setiap following up on all reported complaints. All complaints
pengaduan yang disampaikan. Seluruh pengaduan yang submitted by employees are handled professionally and
disampaikan oleh karyawan dikelola secara profesional, objectively, with a focus on confidentiality, compliance with
objektif, dan mengedepankan prinsip kerahasiaan, kepatuhan labor regulations, and fair resolution.
terhadap ketentuan ketenagakerjaan, serta penyelesaian yang
berkeadilan.
Efektivitas mekanisme tersebut tercermin dari terjaganya The effectiveness of this mechanism is reflected in the
kualitas hubungan industrial di lingkungan Perseroan, yang maintenance of the quality of industrial relations within the
ditunjukkan dengan tidak adanya laporan atau pengaduan Company, which is shown by the absence of labor reports
ketenagakerjaan yang tercatat selama 3 (tiga) tahun terakhir. or complaints recorded for the last 3 (three) years. This
Kondisi ini menunjukkan bahwa komunikasi antara manajemen condition shows that communication between management
dan karyawan berjalan secara terbuka, serta permasalahan and employees runs openly, and employment problems can be
ketenagakerjaan dapat dikelola dan diselesaikan secara managed and resolved internally properly.
internal dengan baik.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Kontribusi Perseroan bagi Masyarakat The Company's Contribution to Community
Dampak Operasi terhadap Masyarakat Sekitar Impact of the Operations on Surrounding
Communities
Sebagai perusahaan pembiayaan, Perseroan menjalankan As a financing company, the Company carries out its role in the
perannya di tengah masyarakat dengan berfokus pada community by focusing on providing responsible, inclusive, and
penyediaan layanan pembiayaan yang bertanggung jawab, sustainable financing services. Through its business activities,
inklusif, dan berkelanjutan. Melalui aktivitas usahanya, the Company makes a real contribution to supporting the
Perseroan memberikan kontribusi nyata dalam mendukung community's economic activities, especially through the
aktivitas ekonomi masyarakat, khususnya melalui penyaluran distribution of productive financing that encourages business
pembiayaan produktif yang mendorong pertumbuhan usaha, growth, capacity building of business actors, and expanding
peningkatan kapasitas pelaku usaha, serta perluasan akses access to formal funding sources.
terhadap sumber pendanaan formal.
Dalam pelaksanaannya, kegiatan pembiayaan tersebut In its implementation, the financing activities are distributed
disalurkan secara prudent dan berlandaskan prinsip kehati- prudently and based on the principle of prudence. This
hatian. Pendekatan ini memungkinkan Perseroan berkontribusi approach allows the Company to contribute to strengthening
dalam memperkuat ekosistem pembiayaan nasional, the national financing ecosystem, supporting the smooth
mendukung kelancaran rantai usaha, serta menciptakan running of the business chain, and creating a multiplier
multiplier effect terhadap perekonomian di wilayah operasional. effect on the economy in the operational area. The financing
Pembiayaan yang diberikan tidak hanya memenuhi kebutuhan provided not only meets the working capital and investment
modal kerja dan investasi debitur, tetapi juga berperan dalam needs of debtors, but also plays a role in improving business
meningkatkan keberlanjutan usaha serta menjaga stabilitas sustainability and maintaining local economic stability.
ekonomi lokal.
Di samping berkontribusi melalui penyaluran pembiayaan, In addition to contributing through the distribution of financing,
Perseroan juga berperan aktif dalam mendorong pertumbuhan the Company also plays an active role in encouraging local
ekonomi lokal melalui keberadaan jaringan kantor cabang dan economic growth through the existence of a network of branch
kantor perwakilan di beberapa wilayah. Dalam menjalankan offices and representative offices in several regions. In carrying
kegiatan operasional sehari-hari, Perseroan secara konsisten out its daily operational activities, the Company consistently
menggandeng pemasok dan penyedia jasa setempat untuk collaborates with local suppliers and service providers to meet
memenuhi kebutuhan operasional dan bisnis, termasuk operational and business needs, including the provision of
penyediaan jasa pendukung, pengadaan barang, dan layanan support services, procurement of goods, and other operational
operasional lainnya. Praktik ini memberikan dampak ekonomi services. This practice has an indirect economic impact on the
tidak langsung bagi masyarakat sekitar melalui peningkatan surrounding community through increasing local economic
perputaran ekonomi lokal serta pemberdayaan pelaku usaha turnover and empowering business actors in the region.
di daerah.
Selanjutnya, melalui praktik pengadaan yang menjunjung Furthermore, through procurement practices that uphold the
prinsip kewajaran dan keberlanjutan, Perseroan membangun principles of fairness and sustainability, the Company builds
hubungan kemitraan yang sehat dengan pemasok lokal healthy partnership relationships with local suppliers while
sekaligus mendukung penguatan ekosistem usaha di wilayah supporting the strengthening of the business ecosystem in
operasional. Keberadaan kantor cabang dan kantor perwakilan its operational areas. The existence of the Company's branch
Perseroan juga turut berkontribusi dalam penciptaan lapangan offices and representative offices also contributes to job
kerja serta peningkatan kapasitas sumber daya manusia creation and capacity building of local human resources.
setempat.
Dalam keseluruhan kegiatan operasionalnya, Perseroan In all of its operational activities, the Company always pays
senantiasa memperhatikan dampak sosial yang ditimbulkan, attention to the social impact caused, including consumer
termasuk perlindungan konsumen, kepatuhan terhadap protection, compliance with applicable regulations, and the
ketentuan yang berlaku, serta penerapan praktik usaha implementation of ethical and transparent business practices.
yang etis dan transparan. Pendekatan ini ditujukan This approach is aimed at building long-term mutually
untuk membangun hubungan jangka panjang yang saling beneficial relationships between the Company, debtors, and
menguntungkan antara Perseroan, debitur, dan masyarakat the surrounding community. Thus, the Company's operations
sekitar. Dengan demikian, operasional Perseroan diharapkan are expected to continue to provide sustainable added value
dapat terus memberikan nilai tambah yang berkelanjutan serta and support inclusive economic development.
mendukung pembangunan ekonomi yang inklusif.
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Mekanisme Pengaduan Masyarakat Community Complaint Mechanism
Perseroan menyediakan mekanisme pengaduan yang The Company provides a complaint mechanism that can be used
dapat dimanfaatkan oleh para pemangku kepentingan dan by stakeholders and the community around the operational
masyarakat di sekitar wilayah operasional sebagai sarana area as a means to submit reports, inputs, and complaints
untuk menyampaikan laporan, masukan, maupun keluhan related to alleged non-compliance with the implementation of
terkait dugaan ketidaksesuaian pelaksanaan program the Company's social responsibility program with the values,
tanggung jawab sosial Perseroan dengan nilai, norma, serta norms, and provisions of applicable laws and regulations.
ketentuan peraturan perundang-undangan yang berlaku.
Pengaduan masyarakat dikelola secara terpusat dan profesional Community complaints are managed centrally and
oleh Unit Khusus Pengelola Keuangan Berkelanjutan. Perseroan professionally by the Special Unit for Sustainable Finance
memastikan bahwa setiap pengaduan yang diterima akan Management. The Company ensures that every complaint
ditindaklanjuti secara objektif, transparan, dan bertanggung received will be followed up objectively, transparently, and
jawab sesuai dengan prosedur internal yang berlaku. responsibly in accordance with applicable internal procedures.
Masyarakat dapat menyampaikan pengaduan melalui beberapa The community can submit complaints through several official
saluran resmi, yaitu dengan melakukan kunjungan langsung ke channels, namely by making a direct visit to the Company's
kantor pusat Perseroan atau melalui media komunikasi berikut: head office or through the following communication media:
• Email: corporate.secretary@kdbtifa.co.id • Email: corporate.secretary@kdbtifa.co.id
• Situs web: www.kdbtifa.co.id • Website: www.kdbtifa.co.id
Seluruh saluran pengaduan tersebut tersedia untuk All complaint channels are available to ensure accessibility and
memastikan aksesibilitas dan kemudahan bagi masyarakat ease for the public to submit complaints or aspirations.
dalam menyampaikan pengaduan atau aspirasi.
Sepanjang tahun 2025, Perseroan tidak mencatat adanya Throughout 2025, the Company did not record any complaints
keluhan maupun pengaduan yang masuk dari masyarakat. or complaints from the community. This condition reflects the
Kondisi ini mencerminkan efektivitas pelaksanaan program effectiveness of the implementation of the Company's social
tanggung jawab sosial Perseroan serta terjaganya hubungan responsibility program and the maintenance of harmonious
yang harmonis antara Perseroan dan masyarakat di sekitar relationships between the Company and the community
wilayah operasional. around the operational area.
Kegiatan Tanggung Jawab Sosial Perseroan Tahun Corporate Social Responsibility Activities in 2025
2025 [S-12] [S-12]
Perseroan menjalankan komitmen keberlanjutan melalui The Company carries out its commitment to sustainability
pelaksanaan tanggung jawab sosial perusahaan yang through the implementation of corporate social responsibility
diarahkan untuk menciptakan dampak sosial yang nyata dan which is directed to create a real and sustainable social
berkelanjutan bagi masyarakat di sekitar wilayah operasional. impact for the community around its operational area. The
Pelaksanaan kegiatan tanggung jawab sosial perusahaan implementation of Corporate Social Responsibility ("CSR")
(Corporate Social Responsibility/“CSR”) merupakan bagian activities is part of the Company's efforts to support social
dari upaya Perseroan dalam mendukung pembangunan sosial, development, strengthen relationships with the community,
memperkuat hubungan dengan masyarakat, serta menciptakan and create added value in line with long-term business goals.
nilai tambah yang sejalan dengan tujuan bisnis jangka panjang.
Pada tahun 2025, Perseroan melaksanakan aktivitas CSR yang In 2025, the Company carried out CSR activities directed
diarahkan untuk memberikan manfaat sosial langsung kepada to provide direct social benefits to the community, with the
masyarakat, dengan rincian sebagai berikut: following details:
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Tanggal Bidang Lokasi Penerima manfaat Biaya
Program
Date Sector Location Beneficiaries Cost
24 Juni 2025 Kesehatan Pemeriksaan SD Negeri Karet 116 Siswa dan 12 Guru Rp41.935.111
June 24, 2025 Health Kesehatan Mata 04 Pagi 116 Students and 12
Eye Health Checkup Teachers
16 Oktober 2025 Lingkungan Hidup Penanaman Pohon Pulau Pari, Masyarakat setempat Rp63.794.132
October 16, 2025 Environment Mangrove Kepulauan Seribu Local communities
Mangrove Tree Planting
17 Desember 2025 Kesehataan Pemeriksaan SMPN 294 dan 270 Siswa Rp28.426.548
December 17, Health Kesehatan Gigi SMPN 58 Jakarta 270 Students
2025 Dental Health Checkup
Total Kegiatan 3
Total Activities
Total Penerima Manfaat ±398
Total Beneficiaries
Total Biaya Kegiatan Rp134.155.791
Total Activity Costs
Sepanjang tahun 2025, Perseroan melaksanakan program Throughout 2025, the Company carried out CSR programs in the
CSR dalam bentuk investasi sosial dan/atau sumbangan form of social investments and/or donations to communities
kepada komunitas serta organisasi nirlaba yang terdaftar. and registered non-profit organizations. The implementation
Pelaksanaan program tersebut dilakukan melalui kerja sama of the program was carried out in collaboration with Murni
dengan Rumah Sakit Murni Teguh, LindungiHutan, dan Rumah Teguh Hospital, LindungiHutan, and Jakarta Hospital which
Sakit Jakarta yang dikelola secara terencana serta bertanggung was managed in a planned and responsible manner. These CSR
jawab. Kegiatan CSR tersebut dikelola secara transparan, activities were managed transparently, well documented, and
terdokumentasi dengan baik, serta diselaraskan dengan nilai- aligned with the Company's values and GCG principles.
nilai Perseroan dan prinsip GCG.
Pelaksanaan CSR secara berkelanjutan menegaskan peran The sustainable implementation of CSR affirms the Company's
Perseroan dalam mendukung terciptanya lingkungan sosial role in supporting the creation of an inclusive and harmonious
yang inklusif dan harmonis. Perseroan berkomitmen untuk social environment. The Company is committed to continuing
terus mengevaluasi dan mengembangkan program CSR agar to evaluate and develop CSR programs in order to provide
dapat memberikan manfaat yang lebih luas bagi masyarakat wider benefits to the community and support the achievement
serta mendukung pencapaian keberlanjutan jangka panjang. of long-term sustainability.
Realisasi Biaya CSR Tahun 2025 Realization of CSR Costs in 2025
Dalam rangka memperkuat komitmen berkelanjutan terhadap In order to strengthen its sustainable commitment to social
praktik tanggung jawab sosial, Perseroan secara konsisten responsibility practices, the Company consistently allocates
mengalokasikan dana untuk mendukung berbagai inisiatif funds to support various initiatives that provide direct benefits
yang memberikan manfaat langsung bagi masyarakat dan to society and the environment. The Company's allocation
lingkungan. Fokus alokasi Perseroan mencakup sektor-sektor focus covers strategic sectors, including education, community
strategis, antara lain pendidikan, pengembangan masyarakat, development, health, and environmental conservation.
kesehatan, dan pelestarian lingkungan.
Pada tahun 2025, Perseroan melanjutkan upaya tersebut In 2025, the Company continued these efforts by distributing
dengan menyalurkan dana secara tepat sasaran, selaras funds in a targeted manner, in line with the principles of
dengan prinsip keberlanjutan dan tata kelola yang baik. Rincian sustainability and good governance. The details of the
alokasi dana CSR Perseroan selama 3 (tiga) tahun terakhir Company's CSR fund allocation for the last 3 (three) years are
tercermin sebagai berikut: reflected as follows:
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Bidang
2025 2024 2023
Sector
Pendidikan
- - -
Education
Pengembangan Masyarakat
- - -
Community Development
Kesehatan
70.361.659 101.659.705 29.473.423
Health
Lingkungan Hidup
63.794.132 46.148.434 117.673.195
Environment
Jumlah
134.155.791 147.808.139 147.146.618
Total
Realisasi pendanaan CSR dari tahun ke tahun mencerminkan The realization of CSR funding from year to year reflects the
konsistensi Perseroan dalam mendorong pertumbuhan sosial Company's consistency in encouraging inclusive social growth
yang inklusif serta peningkatan kualitas hidup masyarakat di and improving the quality of life of the community around its
sekitar wilayah operasional. operational areas.
Penggunaan Tenaga Kerja Lokal Penggunaan Tenaga Kerja Lokal
Perseroan berkomitmen untuk mendorong pemberdayaan The Company is committed to encouraging local economic
ekonomi lokal melalui optimalisasi tenaga kerja dari wilayah empowerment through the optimization of the workforce from
sekitar operasional. Dalam menjalankan kegiatan bisnisnya, the surrounding operational areas. In carrying out its business
Perseroan secara konsisten memprioritaskan perekrutan activities, the Company consistently prioritizes the recruitment
tenaga kerja lokal baik untuk posisi operasional maupun of local workers for both operational and managerial positions,
manajerial, sejalan dengan prinsip keberlanjutan dan tanggung in line with the principles of sustainability and corporate social
jawab sosial perusahaan. responsibility.
Per 31 Desember 2025, sebanyak 96 karyawan atau 95% dari As of December 31, 2025, as many as 96 employees or 95% of
total tenaga kerja Perseroan berasal dari komunitas setempat. the Company's total workforce are from the local community.
Komposisi ini menunjukkan kontribusi nyata Perseroan dalam This composition shows the Company's real contribution
menciptakan dampak ekonomi positif bagi masyarakat sekitar. in creating a positive economic impact for the surrounding
community.
Pendekatan ini memperkuat hubungan Perseroan dengan This approach strengthens the Company's relationship
komunitas lokal sekaligus mendukung pertumbuhan ekonomi with local communities while supporting regional economic
regional, peningkatan kapasitas sumber daya manusia, dan growth, human resource capacity building, and sustainable
pengembangan keterampilan yang berkelanjutan. Upaya skills development. These efforts are an integral part of the
tersebut menjadi bagian integral dari strategi Perseroan dalam Company's strategy in realizing inclusive social impact and
mewujudkan dampak sosial yang inklusif serta mendukung supporting the achievement of the Sustainable Development
pencapaian SDGs. Goals (SDGs).
Literasi dan Inklusi Keuangan Financial Literacy and Inclusion
Perseroan berkomitmen mendukung peningkatan literasi The Company is committed to supporting the improvement of
dan inklusi keuangan nasional sebagai bagian dari peran national financial literacy and inclusion as part of its strategic
strategisnya sebagai perusahaan pembiayaan. Perseroan role as a financing company. The Company recognizes the
menyadari pentingnya pemahaman masyarakat terhadap importance of public understanding of financial products
produk dan layanan keuangan untuk mendorong kesejahteraan and services to promote inclusive and sustainable economic
ekonomi yang inklusif dan berkelanjutan. welfare.
Sejalan dengan dukungan terhadap kebijakan pemerintah, In line with support for government policies, the Company
Perseroan melaksanakan program literasi dan inklusi implements financial literacy and inclusion programs that refer
keuangan yang mengacu pada ketentuan POJK No. 3 Tahun to the provisions of POJK No. 3 of 2023 concerning Improving
2023 tentang Peningkatan Literasi dan Inklusi Keuangan di Financial Literacy and Inclusion in the Financial Services
Sektor Jasa Keuangan bagi Konsumen dan Masyarakat, POJK Sector for Consumers and the Community, POJK No. 22 of
No. 22 Tahun 2023 tentang Pelindungan Konsumen dan 2023 concerning Consumer and Community Protection in the
Masyarakat di Sektor Jasa Keuangan, serta Undang-Undang Financial Services Sector, and Law No. 4 of 2023 concerning
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
No. 4 Tahun 2023 tentang Pengembangan dan Penguatan the Development and Strengthening of the Financial Sector.
Sektor Keuangan.
Sepanjang tahun 2025, Perseroan telah mengimplementasikan Throughout 2025, the Company implemented financial literacy
program literasi dan inklusi keuangan melalui berbagai aksi and inclusion programs through various concrete actions,
nyata, antara lain: including:
1. Program Edukasi Literasi Keuangan bagi Generasi 1. Financial Literacy Education Program for the Young
Muda Generation
Menyelenggarakan edukasi literasi keuangan bagi generasi Organizing financial literacy education for the younger
muda yang membahas manajemen keuangan pribadi, generation, which discusses personal financial
pengenalan terhadap perusahaan pembiayaan dan produk management, introduction to financing companies and
pembiayaan Perseroan berkolaborasi dengan berbagai financing products The Company collaborates with various
Universitas di beberapa wilayah di Jakarta. universities in several regions in Jakarta.
2. Program Inklusi Keuangan kepada Nasabah dan Calon 2. Financial Inclusion Program for Customers and
Nasabah Prospective Customers
Menyelenggarakan kegiatan inklusi keuangan dengan Organizing financial inclusion activities with targeted
sasaran target kepada nasabah dan calon nasabah targets to customers and prospective customers of the
Perseroan dengan memberikan pengetahuan mengenai Company by providing knowledge about the Company's
produk-produk pembiayaan Perseroan dan pemanfaatan financing products and the use of the financing products.
produk pembiayaan dimaksud.
3. Monitoring dan Evaluasi 3. Monitoring and Evaluation
• Melakukan evaluasi terhadap pelaksanaan program • Evaluating the implementation of financial literacy
edukasi literasi keuangan terhadap peserta program education programs for program participants to
untuk mengukur peningkatan pemahaman dan measure the improvement of understanding and
efektivitas program melalui pre-test dan post-test. effectiveness of the program through pre-tests and
post-tests.
• Melakukan evaluasi terhadap pelaksanaan program • Evaluating the implementation of financial inclusion
inklusi keuangan melalui peningkatan pemanfaatan programs through increasing the utilization of the
produk-produk pembiayaan Perseroan. Company's financing products.
Untuk memberikan gambaran yang lebih konkret mengenai To provide a more concrete picture of the implementation of
implementasi program literasi dan inklusi keuangan, tabel financial literacy and inclusion programs, the following table
berikut merangkum kegiatan, dokumentasi, dan deskripsi summarizes the activities, documentation, and descriptions
setiap program yang telah dilaksanakan Perseroan sepanjang of each program that the Company implemented throughout
tahun 2025: 2025:
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Tanggal Dokumentasi Deskripsi
Program
Date Documentation Description
25 Februari 2025 Literasi Keuangan Kegiatan Literasi Keuangan diselenggarakan oleh Perseroan,
February 25, 2025 Financial Literacy bekerja sama dengan PT MNC Sekuritas, Universitas Pembangunan
Jaya, dan Jaya Stock Club, di Kampus A Universitas Pembangunan
Jaya, Bintaro.
Kegiatan ini bertujuan untuk meningkatkan pemahaman dan
kesadaran mahasiswa mengenai pentingnya pengelolaan keuangan
yang sehat serta pengambilan keputusan investasi yang bijak.
Acara ini diikuti oleh 132 peserta yang terdiri dari mahasiswa dan
dosen Fakultas Humaniora dan Bisnis, serta berlangsung secara
interaktif melalui sesi pemaparan materi, diskusi, dan tanya jawab
yang berjalan dengan antusias.
Melalui penyelenggaraan kegiatan ini, Perseroan berharap dapat
berkontribusi dalam meningkatkan literasi keuangan generasi
muda, sehingga mereka memiliki bekal yang lebih baik dalam
menghadapi dinamika dan tantangan ekonomi di masa depan.
The Financial Literacy Activity was organized by the Company, in
collaboration with PT MNC Sekuritas, Pembangunan Jaya University,
and Jaya Stock Club, at Campus A of Pembangunan Jaya University,
Bintaro.
This activity aimed to increase students' understanding and
awareness of the importance of sound financial management and
wise investment decision-making. This event was attended by 132
participants consisting of students and lecturers of the Faculty
of Humanities and Business, and took place interactively through
material presentation sessions, discussions, and questions and
answers that ran enthusiastically.
Through the implementation of this activity, the Company hopes
to contribute to improving the financial literacy of the younger
generation, so that they have better provisions in facing economic
dynamics and challenges in the future.
13 Juni 2025 Inklusi Keuangan Perseroan menyelenggarakan kegiatan Inklusi Keuangan bekerja
June 13, 2025 Financial Inclusion sama dengan PT Setia Manggala Abadi dengan mengangkat tema
“Financing for Health Business Growth.”
Kegiatan ini bertujuan untuk meningkatkan pemahaman para
pelaku usaha, khususnya di sektor kesehatan, mengenai
akses pembiayaan yang tepat dan optimal dalam mendukung
pertumbuhan serta pengembangan usaha secara berkelanjutan.
Selain itu, kegiatan ini juga menjadi sarana untuk memperkuat
sinergi antara Perseroan dan mitra strategis dalam mendorong
pertumbuhan industri nasional, khususnya pada sektor kesehatan
yang memiliki peran penting dalam mendukung kesejahteraan
masyarakat.
The Company held a Financial Inclusion activity in collaboration
with PT Setia Manggala Abadi with the theme "Financing for Health
Business Growth."
This activity aimed to increase the understanding of business
actors, especially in the health sector, regarding appropriate and
optimal access to financing in supporting sustainable business
growth and development. In addition, this activity is also a means
to strengthen synergy between the Company and strategic partners
in encouraging national industrial growth, especially in the health
sector which has an important role in supporting people's welfare.
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Tanggal Dokumentasi Deskripsi
Program
Date Documentation Description
9 Oktober 2025 Inklusi Keuangan Perseroan menyelenggarakan kegiatan Inklusi Keuangan bekerja
October 9, 2025 Financial Inclusion sama dengan PT Zoomlion Indonesia Heavy Industry dengan
mengusung tema “A Financing Solution for Your Business Growth.”
Kegiatan ini bertujuan untuk meningkatkan pemahaman para
pelaku usaha mengenai pentingnya akses pembiayaan yang
tepat dan terstruktur dalam mendukung pertumbuhan serta
pengembangan bisnis secara berkelanjutan. Selain itu, kegiatan ini
juga menjadi wadah untuk memperkuat sinergi antara Perseroan
dan mitra strategis dalam mendorong pertumbuhan sektor industri
nasional secara lebih optimal dan berdaya saing.
The Company held a Financial Inclusion activity in collaboration with
PT Zoomlion Indonesia Heavy Industry with the theme "A Financing
Solution for Your Business Growth."
This activity aimed to increase the understanding of business
actors about the importance of access to appropriate and
structured financing in supporting sustainable business growth
and development. In addition, this activity is also a forum to
strengthen synergy between the Company and strategic partners in
encouraging the growth of the national industrial sector in a more
optimal and competitive manner.
21 Oktober 2025 Literasi Keuangan Perseroan menyelenggarakan kegiatan edukasi literasi keuangan
October 21, 2025 Financial Literacy dengan tema “Have Fund – Investors from the Future” bekerja sama
dengan PT MNC Sekuritas dan Universitas Pembangunan Nasional
Veteran Jakarta. Kegiatan ini dilaksanakan di Auditorium Bhinneka
Tunggal Ika UPN Veteran Jakarta. Acara tersebut dihadiri oleh 121
peserta yang terdiri dari mahasiswa dan dosen Fakultas Ekonomi
dan Bisnis, serta bertujuan untuk meningkatkan pemahaman
mengenai pengelolaan keuangan dan investasi sejak dini.
Melalui kegiatan ini, Perseroan berkomitmen untuk mendukung
peningkatan literasi keuangan generasi muda sebagai bekal dalam
menghadapi tantangan ekonomi di masa depan.
The Company held a financial literacy education activity with the
theme "Have Fund – Investors from the Future" in collaboration
with PT MNC Sekuritas and the National Development University of
Veteran Jakarta. This activity was held at the Bhinneka Tunggal Ika
Auditorium UPN Veteran Jakarta. The event was attended by 121
participants consisting of students and lecturers from the Faculty
of Economics and Business, and aimed to increase understanding
of financial and investment management from an early age.
Through this activity, the Company is committed to supporting the
improvement of financial literacy of the younger generation as a
provision in facing future economic challenges.
Pendekatan ini memperkuat peran Perseroan dalam This approach strengthens the Company's role in expanding
memperluas akses layanan keuangan, meningkatkan access to financial services, improving public knowledge, and
pengetahuan masyarakat, dan mendukung ekosistem supporting an inclusive financial ecosystem. All activities are in
keuangan yang inklusif. Seluruh kegiatan sejalan dengan SDGs line with the Sustainable Development Goals (SDGs) and OJK
dan arahan OJK terkait literasi dan inklusi keuangan. directives related to financial literacy and inclusion.
Dukungan Pembiayaan Berkelanjutan bagi Pelaku Sustainable Financing Support for MSME Actors
UMKM
Perseroan berkomitmen untuk menghadirkan layanan The Company is committed to providing sustainable, inclusive,
pembiayaan yang berkelanjutan, inklusif, dan mudah diakses and easily accessible financing services to all levels of society,
oleh seluruh lapisan masyarakat, termasuk pelaku usaha kecil including small and medium enterprises (MSMEs). Products
dan menengah (UMKM). Produk dan layanan yang dirancang and services that are designed to be appropriate, affordable,
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tepat guna, terjangkau, serta sederhana dalam prosesnya and simple in the process help encourage MSME capacity
membantu mendorong pertumbuhan kapasitas UMKM growth while strengthening their role in driving national
sekaligus memperkuat peran mereka dalam mendorong economic growth.
pertumbuhan ekonomi nasional.
Hingga akhir tahun 2025, Perseroan belum memiliki program Until the end of 2025, the Company did not have a CSR program
CSR yang secara khusus ditujukan bagi segmen UMKM. Inisiatif specifically aimed at the MSME segment. This initiative was
ini menjadi peluang bagi Perseroan untuk mengembangkan an opportunity for the Company to develop sustainability
inisiatif keberlanjutan yang lebih terfokus pada pemberdayaan initiatives that are more focused on empowering MSMEs, in
UMKM, sejalan dengan prinsip LST dan visi pembangunan line with ESG principles and the vision of inclusive economic
ekonomi yang inklusif. development.
Kemitraan Strategis dengan Pemasok Lokal Strategic Partnerships with Local Suppliers
Dalam rangka meningkatkan kualitas dan jangkauan In order to improve the quality and reach of financing services,
layanan pembiayaan, Perseroan menjalin kerja sama dengan the Company collaborates with various business partners
berbagai mitra usaha dari beragam sektor yang strategis bagi from various strategic sectors for business development. This
pengembangan bisnis. Kolaborasi ini tidak hanya memperluas collaboration not only expands access to services for debtors,
akses layanan bagi debitur, tetapi juga memastikan kualitas but also ensures the quality and reliability of the financing
dan keandalan layanan pembiayaan yang diterima. services received.
Pendekatan ini mencerminkan praktik tata kelola yang This approach reflects transparent, fair, and sustainable
transparan, adil, dan berkelanjutan, sekaligus memperkuat governance practices, while strengthening trust between the
kepercayaan antara Perseroan dan mitra usaha. Implementasi Company and business partners. The tangible implementation
nyata dari kemitraan ini turut mendukung peningkatan of this partnership also supports capacity building of local
kapasitas mitra lokal serta memperkuat ekosistem pembiayaan partners and strengthens an inclusive and sustainable
yang inklusif dan berkelanjutan. financing ecosystem.
Hubungan Harmonis dengan Mitra Usaha Harmonious Relationship with Business Partners
Perseroan senantiasa menempatkan hubungan dengan mitra The Company always places relationships with business
usaha sebagai fondasi penting dalam menjaga keberlanjutan partners as an important foundation in maintaining the
rantai pasokan dan kualitas layanan pembiayaan. Setiap sustainability of the supply chain and the quality of financing
hubungan kemitraan didukung oleh komitmen Perseroan services. Each partnership relationship is supported by the
untuk memenuhi kewajiban pembayaran tepat waktu, menjaga Company's commitment to fulfill payment obligations on time,
komunikasi terbuka, serta menyelesaikan setiap permasalahan maintain open communication, and resolve every problem
secara konstruktif. Pendekatan ini memastikan terciptanya constructively. This approach ensures the creation of a
ekosistem kerja sama yang harmonis dan berkelanjutan, harmonious and sustainable cooperation ecosystem, while
sekaligus memperkuat kepercayaan dan loyalitas mitra usaha. strengthening the trust and loyalty of business partners.
Hingga akhir tahun 2025, Perseroan mencatat tidak ada Until the end of 2025, the Company noted that there were
konflik atau perselisihan dengan para mitra usaha. Hal tersebut no conflicts or disputes with business partners. This confirms
menegaskan keberhasilan Perseroan dalam membangun the Company's success in building sustainable relationships
hubungan yang berkesinambungan pada jangka panjang. in the long term. This practice also reflects the application of
Praktik ini sekaligus mencerminkan penerapan prinsip LST ESG principles in the governance of business partners, which
dalam tata kelola mitra usaha, yang menekankan pada emphasizes fairness, transperancy, and social responsibility.
keadilan, keterbukaan, dan tanggung jawab sosial.
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Kinerja Lingkungan Hidup
Environmental Performance
Biaya Lingkungan Hidup Tahun 2025 Environmental Costs in 2025
Pada tahun 2025, Perseroan telah merealisasikan anggaran In 2025, the Company realized a budget of Rp134,155,791 to
sebesar Rp134.155.791 untuk mendukung berbagai inisiatif support various CSR initiatives, including the environmental
CSR termasuk di dalamnya bidang lingkungan hidup, dengan sector, with a main focus on nature conservation through tree
fokus utama pada konservasi alam melalui penanaman pohon. planting.
Penggunaan Material yang Ramah Use of Environmentally Friendly Materials
Lingkungan
Perseroan secara konsisten mendorong penerapan konsep The Company consistently encourages the application of
perkantoran ramah lingkungan (Eco Office) sebagai bagian dari the eco-friendly office concept as part of its commitment to
komitmen terhadap pelestarian lingkungan hidup dan praktik environmental conservation and sustainability practices in the
keberlanjutan di lingkungan kerja. Seluruh karyawan didorong work environment. All employees are encouraged to prioritize
untuk mengutamakan efisiensi energi, mengurangi timbulan energy efficiency, reduce the generation of non-recyclable
sampah yang tidak dapat didaur ulang, serta memanfaatkan waste, and utilize environmentally friendly products in their
produk ramah lingkungan dalam aktivitas kerja sehari-hari. daily work activities.
Sepanjang tahun 2025, Perseroan melaksanakan sejumlah Throughout 2025, the Company carrid out a number of strategic
inisiatif strategis untuk membangun kesadaran dan perilaku initiatives to build awareness and employee behavior that is
karyawan yang lebih peduli terhadap aspek lingkungan, antara more concerned about environmental aspects, including:
lain:
1. Menggunakan pencahayaan hemat energi dengan 1. Using energy-efficient lighting by using Light Emitting Diode
menggunakan lampu Light Emitting Diode (LED) di seluruh (LED) lights throughout the Company's office buildings.
gedung kantor Perseroan.
2. Menggunakan kertas jenis Hout Vrij Schrift (HVS) 2. Using Programme for the Endorsement of Forest
bersertifikasi Programme for the Endorsement of Forest Certification (PEFC) certified Hout Vrij Schrift (HVS)
Certification (PEFC) untuk pencetakan dokumen penting paper for the printing of important documents to support
guna mendukung keberlanjutan lingkungan. environmental sustainability.
3. Pengembangan Aplikasi inti (TFIS) dan HRIS (Human 3. Development of core applications (TFIS) and HRIS (Human
Resources Information System) untuk meningkatkan Resources Information System) to improve operational
efisiensi operasional. efficiency.
4. Mengoptimalkan penggunaan perangkat komputer dengan 4. Optimizing the use of computer devices by replacing
mengganti desktop konvensional ke prosesor berdaya conventional desktops with low-power processors to
rendah untuk menurunkan konsumsi listrik. reduce power consumption.
5. Membatasi pemakaian plastik di lingkungan kantor 5. Limiting the use of plastic in the office environment by
dengan mengutamakan bahan yang mudah didaur ulang, prioritizing materials that are easy to recycle, such as
seperti kantong kertas, gelas kertas, serta material ramah paper bags, paper cups, and other environmentally friendly
lingkungan lainnya. materials.
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1 Penerangan Hemat Energi
Energy-Efficient Lighting
Menggunakan lampu LED hemat energi di seluruh gedung kantor Perseroan.
Implementation of document checking procedures before printing to minimize errors and paper waste.
2 Penggunaan Kertas Bersertifikasi
Use of Certified Paper
Menerapkan kertas HVS bersertifikasi PEFC untuk pencetakan dokumen penting.
Using PEFC-certified HVS paper for printing important documents.
3 Efisiensi Operasional Melalui Teknologi
Operational Efficiency Through Technology
Pengembangan aplikasi (TFIS) dan HRMS untuk meningkatakan efisiensi operasional.
Development of core applications (TFIS) and HRMS to improve operational efficiency.
4 Perangkat Komputer Berdaya Rendah
Low Power Computer Devices
Mengganti desktop konvernsional ke prosesor berdaya rendah untuk menurunkan konsumsi listrik.
Using conventional desktop to low power processors to reduce electricity consumption.
5 Pengurangan Plastik dan Material Ramah Lingkungan
Plastic Reduction and Eco-Friendly Materials
Mengutamakan kantong kertas, gelas kertas, dan bahan mudah didaur ulang di lingkungan kantor.
Prioritize paper bags, paper cups, and easily recycled materials in the office environment.
Melalui pelibatan aktif seluruh karyawan dalam kampanye Through the active involvement of all employees in the Green
Green Office, Perseroan berupaya menciptakan lingkungan Office campaign, the Company strives to create a healthy,
kerja yang sehat, produktif, dan berkelanjutan. Inisiatif ini productive, and sustainable work environment. This initiative
menjadi bagian dari upaya keberlanjutan yang dijalankan is part of sustainability efforts that are carried out consistently
secara konsisten dengan dampak positif jangka panjang bagi with a long-term positive impact on the Company and support
Perseroan dan mendukung pencapaian target LST secara the achievement of ESG targets across the board, including
menyeluruh, termasuk pengelolaan sumber daya, pengurangan resource management, emission reduction, and environmental
emisi, dan peningkatan kesadaran lingkungan di internal awareness within the company.
perusahaan.
Penggunaan Kertas Secara Bertanggung Responsible Use of Paper
Jawab
Dalam rangka mendukung pelestarian lingkungan, khususnya In order to support environmental conservation, especially the
pengurangan dampak penggunaan kertas terhadap kelestarian reduction of the impact of paper use on forest conservation,
hutan, Perseroan mengimplementasikan inisiatif penghematan the Company implements paper saving initiatives through the
kertas melalui penerapan budaya paperless office. Inisiatif ini implementation of paperless office culture. This initiative is
didukung oleh pengembangan sistem kerja yang terdigitalisasi supported by the development of a fully digitized and integrated
dan terintegrasi secara menyeluruh, sehingga proses work system, so that the administration, communication, and
administrasi, komunikasi, dan koordinasi internal dapat internal coordination processes can run efficiently without full
berjalan secara efisien tanpa ketergantungan penuh pada dependence on print media.
media cetak.
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Meskipun penggunaan kertas masih diperlukan untuk Although the use of paper is still necessary for certain
keperluan tertentu, seperti korespondensi, pencetakan purposes, such as correspondence, printing of official
dokumen resmi, pelaporan kepada regulator dan administrasi documents, reporting to regulators and office administration,
kantor, Perseroan secara konsisten mengendalikan the Company has consistently controlled its use to make it
pemakaiannya agar lebih efisien, bertanggung jawab, dan more efficient, responsible, and sustainable. This effort reflects
berkelanjutan. Upaya ini mencerminkan komitmen Perseroan the Company's commitment to ESG principles, especially in
terhadap prinsip LST, khususnya pada aspek lingkungan the environmental aspect with a focus on managing resources
dengan fokus pada pengelolaan sumber daya secara bijak dan wisely and reducing ecological
pengurangan jejak ekologis. footprints.
Penghematan Kertas/ Paper Savings
• Mengoptimalkan fungsi media elektronik seperti e-mail dalam mensosialisasikan informasi dan
kebijakan internal;
• Menerapkan kebijakan teliti sebelum mencetak, untuk meminimalisir kesalahan cetak; dan
• Pemakaian kembali kertas bekas untuk mencetak materi yang sifatnya non-esensial.
• Optimizing the function of electronic media such as e-mail in disseminating information and internal policies;
• Implementing a thorough policy before printing, to minimize printing errors; and
• Reuse of used paper to print non-essential materials.
Tren penggunaan kertas di lingkungan Perseroan selama The trend of paper use in the Company over the last three
tiga tahun terakhir menunjukkan komitmen berkelanjutan years shows a continued commitment to resource efficiency
terhadap efisiensi sumber daya meskipun pada tahun ini although this year the use of paper has increased as reflected
penggunaan kertas mengalami peningkatan sebagaimana in the following data:
tercermin pada data berikut:
Bidang Satuan
2025 2024 2023
Sector Unit
Konsumsi kertas
Rim 514 433 555
Paper consumption
Biaya jutaan Rupiah
23,95 20,15 25,29
Cost million Rupiah
Meskipun penggunaan kertas Perseroan sepanjang tahun Although the Company's paper use throughout 2025 has
2025 mengalami peningkatan sebesar 18,86%, namun increased by 18.86%, the Company continues to implement
Perseroan tetap menerapkan langkah-langkah pengendalian measures to control paper consumption and implement more
konsumsi kertas dan penerapan praktik kerja yang lebih environmentally friendly work practices to control paper use
ramah lingkungan untuk mengendalikan penggunaan kertas in the future.
ke depannya.
Efisiensi Energi Listrik dan BBM Energy and Fuel Efficiency
Dalam pelaksanaan operasional sehari-hari, Perseroan In the implementation of daily operations, the Company
menggunakan energi listrik dan bahan bakar minyak (BBM) selectively uses electrical energy and fuel oil (BBM) to support
secara selektif untuk mendukung aktivitas usaha. Karakteristik business activities. The characteristics of the financing
kegiatan usaha pembiayaan yang dijalankan Perseroan tidak business activities carried out by the Company do not involve
melibatkan ekstraksi maupun pengolahan material sehingga the extraction or processing of materials so that operational
kegiatan operasional tidak menimbulkan dampak langsung activities do not have a direct impact on environmental
terhadap kelestarian lingkungan hidup. sustainability.
Energi listrik dimanfaatkan untuk menjalankan berbagai Electrical energy is used to run various facilities and work
fasilitas dan peralatan kerja, termasuk sistem pendingin equipment, including air conditioning systems, lighting,
ruangan, penerangan, pengoperasian lift, serta perangkat elevator operation, and electronic devices in head offices,
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elektronik di kantor pusat, kantor cabang, dan kantor branch offices, and representative offices. Meanwhile, fuel is
perwakilan. Sementara itu, BBM digunakan untuk menunjang used to support the mobility of operational vehicles.
mobilitas kendaraan operasional.
Sampai dengan akhir 2025, Perseroan telah memulai langkah Until the end of 2025, the Company has started the energy
transisi energi dengan menghadirkan 2 (dua) unit kendaraan transition step by presenting 2 (two) units of electric vehicles
listrik yang menggunakan sumber energi terbarukan meskipun that use renewable energy sources even though the main
konsumsi energi utama masih didominasi BBM berbahan baku energy consumption is still dominated by fossil-based fuel. As
fosil. Sebagai bagian dari upaya mitigasi risiko lingkungan, part of its environmental risk mitigation efforts, the Company
Perseroan juga secara konsisten menerapkan berbagai also consistently implements various energy-saving initiatives
inisiatif penghematan energi di seluruh area perkantoran guna in all office areas to minimize its environmental footprint.
meminimalkan jejak lingkungan.
Penghematan Listrik/ Electricity Savings
• Mematikan lampu jika tidak digunakan baik di ruang meeting, gudang, atau ruangan lainnya;
• Membudayakan mencabut stop kontak atau barang elektronik apabila telah selesai
digunakan seperti komputer, laptop, handphone dan peralatan pantry;
• Mengatur suhu ruangan agar tidak boros energi;
• Pembatasan penggunaan penerangan hanya pada ruang-ruang yang sedang digunakan.
• Turning off the lights when not in use either in a meeting room, warehouse, or other room;
• Cultivating the habit of unplugging sockets or electronic items when they have finished being used such as
computers, laptops, mobile phones and pantry equipment;
• Adjusting the room temperature so that it does not waste energy;
• Restrictions on the use of lighting are only in the spaces that are being used.
Penghematan BBM/ Fuel Savings
• Melakukan perawatan berkala terhadap seluruh kendaraan operasional;
• Melakukan uji pengendalian emisi secara berkala;
• Memastikan setiap kendaraan menggunakan bahan bakar sesuai dengan
standar dan spesifikasinya; dan
• Menekan mobilitas dan mengoptimalkan telekonferensi.
• Carrying out periodic maintenance of all operational vehicles;
• Conducting regular emission control tests;
• Ensuring each vehicle uses fuel in accordance with its standards and specifications; and
• Suppressing mobility and optimize teleconferencing.
Melalui berbagai inisiatif ini, Perseroan berkomitmen untuk Through these initiatives, the Company is committed to
meminimalkan dampak lingkungan dari seluruh aktivitas minimizing the environmental impact of all operational
operasional, sekaligus mendukung upaya global dalam activities, while supporting global efforts to reduce the rate
menekan laju pemanasan bumi. Pendekatan tersebut of global warming. This approach reflects the comprehensive
mencerminkan penerapan prinsip LST secara menyeluruh, application of ESG principles, especially in environmental
khususnya pada aspek lingkungan hidup, dan menegaskan aspects, and affirms the Company's responsibility in creating
tanggung jawab Perseroan dalam menciptakan operasi yang efficient, sustainable, and environmentally friendly operations.
efisien, berkelanjutan, dan ramah lingkungan.
Untuk memastikan transparansi dan memudahkan To ensure transparency and facilitate monitoring, the Company
pemantauan, Perseroan mendokumentasikan volume serta documents the volume and intensity level of electricity and fuel
tingkat intensitas pemakaian listrik dan BBM selama 3 (tiga) consumption for the last 3 (three) years, which are presented
tahun terakhir, yang disajikan sebagai berikut: as follows:
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Uraian Satuan
2025 2024 2023
Description Unit
Listrik [E-03] kWh 84.889 80.869 78.708
Electricity [E-03] Gigajoule 306 291 283
Bahan Bakar Minyak (BBM) Liter 21.365 26.142 30.267
Fuel Oil Gigajoule 705 863 999
Total Penggunaan Energi
Gigajoule 1.011 1.154 1.282
Total Energy Usage
Pendapatan Jutaan Rupiah
176.793 182.531 173.680
Revenue Million Rupiah
Gigajoule/Jutaan
Intensitas Penggunaan Energi terhadap
Rupiah
Pendapatan 0,00572 0,00632 0,00738
Gigajoule/Million
Energy Use Intensity to Income
Rupiah
Gigajoule/Jutaan
Efisiensi Penggunaan Energi terhadap
Rupiah
Pendapatan (0,00060) (0,00106) (0,00030)
Gigajoule/Million
Energy Use Efficiency to Revenue
Rupiah
Persentase Peningkatan (Pengurangan)
Penggunaan Energi Terhadap Pendapatan
% (9,57) (14,37) 4,17
Percentage of Increase (Reduction) of
Energy Use to Income
Catatan | Note:
Konversi perhitungan dari kWh ke Gigajoule menggunakan asumsi 1 kWh = 0,0036 GJ | The conversion of the calculation from kWh to Gigajoules
uses the assumption that 1 kWh = 0.0036 GJ.
Konversi satuan dari liter ke Gigajoule menggunakan 1 liter BBM = 0,033 GJ. | Unit conversion from liters to Gigajoules using 1 liter of fuel =
0.033 GJ.
Jumlah total energi yang dikonsumsi secara langsung (kWh or GJ)
705 GJ
Total amount of energy consumed directly (kWh or GJ)
Konsumsi Energi Listrik
Electrical Energy Consumption Jumlah total energi yang dikonsumsi secara tidak langsung (kWh or GJ)
306 GJ
Total amount of energy consumed indirectly (kWh or GJ)
Total konsumsi energi (kWh or GJ)
1.011
Total energy consumption (kWh or GJ)
Perseroan mencatat peningkatan efisiensi penggunaan energi The Company recorded an increase in energy efficiency
sepanjang tahun 2025, tercermin dari penurunan intensitas throughout 2025, reflected in a decrease in energy intensity
energi dari 0,00632 GJ menjadi 0,00572 GJ per juta Rupiah, from 0.00632 GJ to 0.00572 GJ per million Rupiah, a 7.60%
atau membaik 7,60%. Sejalan dengan hal tersebut, total improvement. Consistently, total energy consumption also
konsumsi energi juga menurun sebesar 12,41% menjadi decreased by 12.41% to 1,011 GJ compared to 1,154 GJ in
1.011 GJ dibandingkan 1.154 GJ pada tahun sebelumnya, the previous year, demonstrating increasingly optimal energy
menunjukkan pengelolaan energi yang semakin optimal. management.
Dari sisi sumber energi, konsumsi BBM mengalami penurunan In terms of energy sources, fuel consumption experienced a
signifikan sebesar 18,28%, sementara konsumsi listrik significant decrease of 18.28%, while electricity consumption
meningkat sebesar 4,97% seiring dengan meningkatnya increased by 4.97% in line with increasing operational needs,
kebutuhan operasional, khususnya pada fungsi back particularly for back-office functions. Overall, this trend
office. Secara keseluruhan, tren ini mencerminkan upaya reflected the Company's ongoing efforts to improve operational
berkelanjutan Perseroan dalam meningkatkan efisiensi efficiency while maintaining a balance between business needs
operasional sekaligus menjaga keseimbangan antara and environmental impact management.
kebutuhan bisnis dan pengelolaan dampak lingkungan.
Komitmen Perseroan terhadap Pencapaian The Company's Commitment to Achieving
Net Zero Emission (NZE) [E-06] Net Zero Emission (NZE) [E-06]
Perseroan memiliki komitmen untuk mencapai target Net Zero The Company is committed to achieving the Net Zero Emission
Emission (NZE) sebagai bagian dari strategi mitigasi perubahan (NZE) target as part of its climate change mitigation strategy
iklim dan penerapan prinsip LST secara menyeluruh. Komitmen and the comprehensive implementation of ESG principles.
ini sejalan dengan arahan OJK terkait pengungkapan This commitment is in line with the OJK's directive regarding
keberlanjutan bagi lembaga jasa keuangan yang mendorong sustainability disclosure for financial services institutions
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perusahaan pembiayaan untuk memperhitungkan dampak that encourages finance companies to take into account the
lingkungan dari seluruh kegiatan operasional dan portofolio environmental impact of all operational activities and financing
pembiayaan. portfolios.
Target pencapaian NZE Perseroan telah dipublikasikan The Company's NZE achievement target has been published
dan direncanakan untuk tercapai pada tahun 2060 dengan and is planned to be achieved by 2060 with a gradual strategy
strategi bertahap yang disesuaikan dengan karakter sektor tailored to the character of the financing sector. To realize this
pembiayaan. Untuk mewujudkan target tersebut, Perseroan target, the Company has implemented various systematic and
telah menerapkan berbagai langkah efisiensi energi yang sustainable energy efficiency measures, such as:
sistematis dan berkesinambungan, seperti:
1. Efisiensi Energi di Lingkungan Perkantoran: 1. Energy Efficiency in Office Environments: Optimizing
Optimalisasi penggunaan energi listrik dan bahan bakar, the use of electrical energy and fuel, including the
termasuk penerapan teknologi hemat energi pada gedung application of energy-saving technology in office, branch,
kantor, cabang, dan perwakilan. and representative buildings.
2. Transisi ke Energi Terbarukan: Penggunaan sumber 2. Transition to Renewable Energy: The use of alternative
energi alternatif untuk mendukung fasilitas operasional, energy sources to support operational facilities, including
termasuk penerapan kendaraan listrik atau hybrid dalam the deployment of electric or hybrid vehicles in operational
mobilitas operasional. mobility.
3. Pengelolaan Mobilitas Operasional: Perencanaan 3. Operational Mobility Management: Planning and
dan optimalisasi armada kendaraan operasional untuk optimization of operational vehicle fleets to reduce fuel
menekan konsumsi BBM dan emisi terkait, sejalan dengan consumption and related emissions, in line with green fleet
praktik green fleet management. management practices.
4. Pengurangan Intensitas Emisi di Kegiatan Pembiayaan: 4. Reducing Emission Intensity in Financing Activities:
Integrasi prinsip LST dalam penyaluran pembiayaan, Integrating ESG principles in financing distribution, by
dengan mendorong proyek atau usaha debitur yang encouraging environmentally friendly debtor projects or
ramah lingkungan, sehingga portofolio pembiayaan turut businesses, so that the financing portfolio also supports
mendukung pengurangan emisi secara tidak langsung. indirect emission reduction.
Langkah ini memastikan bahwa Perseroan tidak hanya This step ensures that the Company not only carries out
menjalankan praktik operasional berkelanjutan, tetapi juga sustainable operational practices, but also contributes to
berkontribusi pada tujuan nasional dan global dalam mitigasi national and global goals in climate change mitigation, in
perubahan iklim, sesuai prinsip LST dan regulasi OJK. accordance with ESG principles and OJK regulations.
Komitmen Pengendalian Emisi Gas Rumah Commitment to Greenhouse Gas (GHG)
Kaca (GRK) [E-01][E-07] Emission Control [E-01][E-07]
Perseroan menyadari bahwa setiap aktivitas operasional The Company realizes that every operational activity has
memiliki potensi dampak terhadap lingkungan, termasuk a potential impact on the environment, including through
melalui emisi Gas Rumah Kaca (GRK). Dalam kegiatan Greenhouse Gas (GHG) emissions. In operational activities, the
operasional, emisi GRK Perseroan terutama berasal dari emisi Company's GHG emissions mainly come from direct emissions
langsung (cakupan 1) akibat penggunaan bahan bakar minyak (scope 1) due to the use of fuel oil (BBM) in operational vehicles,
(BBM) pada kendaraan operasional, serta emisi tidak langsung as well as indirect emissions (scope 2) arising from electricity
(cakupan 2) yang timbul dari konsumsi listrik di seluruh kantor, consumption in all offices, which are sourced from PLN.
yang bersumber dari PLN.
Meskipun sektor pembiayaan tidak melakukan aktivitas Although the financing sector does not engage in extraction
ekstraksi atau manufaktur, komitmen untuk meminimalkan or manufacturing activities, the commitment to minimize the
jejak karbon tetap menjadi fokus utama Perseroan. Setiap carbon footprint remains the Company's main focus. Every
tahun, Perseroan secara konsisten memantau dan mencatat year, the Company consistently monitors and records GHG
tren emisi GRK berdasarkan jenis dan sumbernya yang meliputi emission trends based on its type and source, which includes
cakupan 1 dan cakupan 2. Pemantauan ini tidak hanya menjadi scope 1 and scope 2. This monitoring is not only an internal
alat internal untuk pengendalian dan efisiensi, tetapi juga tool for control and efficiency, but also a transparent disclosure
sebagai mekanisme pengungkapan yang transparan sesuai mechanism according to the direction of the OJK.
arahan OJK.
Tabel berikut menyajikan dokumentasi volume dan intensitas The following table presents documentation of the volume
emisi GRK Perseroan selama 3 (tiga) tahun terakhir: and intensity of the Company's GHG emissions over the last
3 (three) years:
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Sumber Emisi Satuan
2025 2024 2023
Sources of Emissions Unit
Cakupan 1 - Emisi Langsung
Scope 1 - Direct Emissions
Emisi dari BBM Kendaraan Operasional
Ton CO2 eq 49,33 60,34 78,69
Emissions from Operational Vehicle Fuel
Emisi dari pembakaran stasioner (generator, boiler, dsb.)
Emissions from stationary combustion (generators, boilers, Ton CO2 eq - - -
etc.)
Emisi dari proses pengolahan
Ton CO2 eq - - -
Emissions from the processing process
Emisi fugitive langsung (kebocoran refrigerant, dsb.)
Ton CO2 eq - - -
Direct fugitive emissions (refrigerant leaks, etc.)
Emisi Land Use, Land Use Change and Forestry (LULUCF)
Land Use Emissions, Land Use Change and Forestry Ton CO2 eq - - -
(LULUCF)
Jumlah Emisi Langsung (Cakupan 1)
Ton CO2 eq 49,33 60,34 78,69
Total Direct Emissions (Scope 1)
Cakupan 2 - Emisi Tidak Langsung dari Energi [E-03]
Scope 2 - Indiraect Emissions from Energy [E-03]
Emisi dari Penggunaan Listrik Operasional Kantor dan
Kendaraan Listrik (EV Car)
Ton CO2 eq 67,06 64,47 68,48
Emissions from Office Operational Electricity Use and
Electric Vehicles (EV Car)
Emisi dari konsumsi energi lain yang dibeli (non-listrik)
Emissions from other energy consumption purchased (non- Ton CO2 eq - - -
electric)
Jumlah Emisi Tidak Langsung (Cakupan 2)
Ton CO2 eq 67,06 64,47 68,48
Total Indirect Emissions (Scope 2)
Sampai dengan akhir 2025, Perseroan belum melakukan perhitungan secara
komprehensif terhadap Cakupan 3 (Emisi Tidak Langsung Lainnya) yang
mencakup emisi dari transportasi dan distribusi hulu, perjalanan dinas,
transportasi klien dan pengunjung, pembelian barang dan jasa, limbah, serta
penggunaan atau pengolahan produk yang dijual.
Cakupan 3 - Emisi Tidak Langsung Lainnya
Keputusan ini disesuaikan dengan karakter operasional Perseroan sebagai
Scope 3 - Other Indirect Emissions
perusahaan pembiayaan, di mana sebagian besar aktivitas usaha tidak
menghasilkan emisi langsung dari proses produksi atau manufaktur. Meskipun
demikian, Perseroan menyadari pentingnya pemantauan dan pengendalian
emisi tidak langsung sebagai bagian dari strategi mitigasi risiko lingkungan dan
integrasi prinsip LST.
Until the end of 2025, the Company has not comprehensively calculated
Scope 3 (Other Indirect Emissions) which includes emissions from upstream
transportation and distribution, official travel, client and visitor transportation,
purchase of goods and services, waste, and the use or processing of products
sold.
This decision is adjusted to the operational character of the Company as a
financing company, where most of its business activities do not result in direct
emissions from the production or manufacturing process. Nevertheless, the
Company recognizes the importance of monitoring and controlling indirect
emissions as part of its environmental risk mitigation strategy and the
integration of ESG principles.
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Sumber Emisi Satuan
2025 2024 2023
Sources of Emissions Unit
Jumlah Emisi GRK (Cakupan 1 + 2)
Ton CO2 eq 116,39 124,81 147,17
Total GHG Emissions (Scope 1 + 2)
Pembelian Renewable Energy Certificate (REC)/carbon credit,
dll.
kWh - - -
Purchase of Renewable Energy Certificate (REC)/carbon
credit, etc.
Jumlah Karyawan Orang
101 99 97
Number of Employees Person
Ton CO2 eq/
Intensitas Emisi per Karyawan karyawan
1,15 1,26 1,52
Emission Intensity per Employee Tons of CO2 eq/
employee
Pendapatan jutaan Rupiah
176.793 182.531 173.680
Revenue million Rupiah
TonCO2eq/jutaan
Intensitas Energi per Pendapatan [E-02] Rupiah
0,00066 0,00068 0,00085
Energy Intensity per Income [E-02] Tons of CO2 eq/
million Rupiah
Persentase Peningkatan (Pengurangan) Penggunaan Emisi
Energi Listrik dan BBM
% (6,75) (15,19) (10,02)
Percentage of Increase (Reduction) in the Use of Electrical
Energy and Fuel Emissions
Catatan Perhitungan Berdasarkan Kalkulator Hijau Bank Indonesia: Calculation Notes Based on Bank Indonesia’s Green Calculator:
• Konversi perhitungan energi listrik dari kWh ke Ton CO2eq menggunakan • Conversion of electrical energy calculation from kWh to Ton CO2 eq using
asumsi 1 kWh = 0,790 Ton CO2 eq. the assumption that 1 kWh = 0.790 Ton CO2 eq.
• Konversi perhitungan energi BBM dari liter ke Ton CO2eq menggunakan • Conversion of fuel energy calculation from liters to Ton CO2 eq using the
asumsi 1 liter = 2,309 Ton CO2 eq. assumption that 1 liter = 2.309 Ton CO2 eq.
Berdasarkan data tersebut, tren emisi GRK Perseroan Based on the data, the Company’s GHG emissions trend in
pada tahun 2025 menunjukkan penurunan sebesar 6,75% 2025 recorded a decrease of 6.75% compared to the previous
dibandingkan tahun sebelumnya. Penurunan ini mencerminkan year. This reduction reflects the success of consistently
keberhasilan upaya efisiensi energi yang dijalankan secara implemented energy efficiency initiatives, particularly through
konsisten, khususnya melalui pengurangan signifikan a significant reduction in fuel consumption. Despite an increase
penggunaan BBM. Meskipun terdapat peningkatan konsumsi in electricity consumption in line with operational dynamics,
energi listrik seiring dinamika operasional, Perseroan tetap the Company was able to reduce its overall emissions. This
mampu menekan total emisi secara keseluruhan. Hal ini demonstrates the effectiveness of the mitigation measures
menunjukkan bahwa langkah-langkah mitigasi yang diterapkan implemented, while reaffirming the Company’s commitment
berjalan efektif, sekaligus menegaskan komitmen Perseroan to managing its environmental impact in a responsible and
dalam mengelola dampak lingkungan secara bertanggung sustainable manner.
jawab dan berkelanjutan.
Praktik Bijak dalam Pemakaian Air [E-04] Wise Practices in Water Use [E-04]
Di tengah tantangan perubahan iklim yang berpotensi In the midst of the challenges of climate change that have the
menyebabkan kelangkaan air bersih dan peningkatan biaya potential to cause a shortage of clean water and increased
pemakaian, Perseroan menekankan pentingnya pengelolaan air consumption costs, the Company emphasizes the importance
secara efisien dan bertanggung jawab. Ketersediaan air bersih of efficient and responsible water management. The availability
menjadi elemen vital bagi kelancaran operasional kantor, mulai of clean water is a vital element for the smooth operation of the
dari sanitasi, pantry, berwudhu, hingga perawatan tanaman. office, ranging from sanitation, pantry, ablution, to plant care.
Seluruh pasokan air di kantor pusat, cabang, dan kantor All water supply at the head office, branches, and representative
perwakilan bersumber dari Perusahaan Daerah Air Minum offices is sourced from the Regional Drinking Water Company
(PDAM) yang menjamin kualitas serta kontinuitas pasokan. (PDAM) which ensures the quality and continuity of supply.
Untuk mendukung pengelolaan air yang berkelanjutan, To support sustainable water management, the Company
Perseroan aktif menanamkan budaya hemat air di seluruh actively instills a water-saving culture throughout the work
lingkungan kerja. Karyawan dan para tamu dihimbau untuk environment. Employees and guests are encouraged to use
memanfaatkan air secara bijak, seperti menggunakan air water wisely, such as using enough water and turning off the
secukupnya dan menutup keran rapat setelah digunakan. taps after use. Although it may seem simple, this practice
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Meskipun tampak sederhana, praktik ini memberikan makes a real contribution to maintaining the availability of
kontribusi nyata dalam menjaga ketersediaan air bersih clean water while building a collective awareness of the
sekaligus membangun kesadaran kolektif mengenai pentingnya importance of conserving limited resources.
melestarikan sumber daya yang terbatas.
Penghematan Air/ Water Savings
• Implementasi sensor kran otomatis untuk meningkatkan efisiensi penggunaan air.
• Meningkatkan kesadaran karyawan tentang pentingnya penggunaan air secara bijak melalui
imbauan yang ditayangkan secara konsisten di lobby kantor pusat Perseroan.
• Melakukan inspeksi rutin terhadap kondisi keran, shower, toilet, dan meteran air untuk
mencegah kebocoran serta menghindari pemborosan air, dengan berkoordinasi bersama
building management.
• water usage efficiency.
• Increasing employee awareness about the importance of using water wisely through appeals that
are consistently aired in the lobby of the Company's headquarters.
• Conducting routine inspections of the condition of faucets, showers, toilets, and water meters to
prevent leaks and avoid water wastage, by coordinating with building management.
Melalui berbagai inisiatif hemat air, Perseroan tidak hanya Through various water-saving initiatives, the Company not
meningkatkan efisiensi pemanfaatan sumber daya, tetapi juga only improves the efficiency of resource utilization, but also
menegaskan komitmennya dalam melestarikan ekosistem affirms its commitment to preserving ecosystems and natural
dan sumber daya alam. Selama tiga tahun terakhir, Perseroan resources. Over the past three years, the Company has
secara konsisten memantau penggunaan air bersih, dengan consistently monitored the use of clean water, with usage
perkembangan pemakaian yang dirangkum dalam tren developments summarized in water consumption trends as
konsumsi air sebagaimana disajikan pada tabel berikut: presented in the following table:
Uraian Satuan
2025 2024 2023
Description Unit
Pemakaian air dari PDAM
m3 155 303 302
Water use from PDAM
Data pada tabel menunjukkan bahwa penggunaan air The data in the table shows that the Company's water usage in
Perseroan pada tahun 2025 mengalami penurunan signifikan 2025 experienced a significant 49% decrease compared to that
sebesar 49% dibandingkan tahun sebelumnya. Penurunan ini of the previous year. This decrease reflected efforts to optimize
mencerminkan upaya efisiensi penggunaan sumber daya air the efficient use of water resources within the Company's
yang semakin optimal di lingkungan operasional Perseroan. operational environment.
Meskipun aktivitas operasional, khususnya pada fungsi back Although operational activities, particularly in back office
office, menunjukkan peningkatan yang tercermin dari tren functions, showed an increase, as reflected in electricity
konsumsi listrik, Perseroan tetap mampu mengendalikan consumption trends, the Company was still able to control
penggunaan air secara lebih efisien. Hal ini menunjukkan water usage more efficiently. This demonstrated more targeted
adanya pengelolaan sumber daya yang lebih terarah dan and sustainable resource management.
berkelanjutan.
Pengelolaan Timbulan Limbah dan Efluen Handling Generated Waste and Effluent
[E-05] [E-05]
Dalam menjalankan aktivitas operasional, Perseroan In carrying out operational activities, the Company applies
menerapkan prinsip 3R (Reduce, Reuse, Recycle) sebagai the 3R (Reduce, Reuse, Recycle) principle as the main step to
langkah utama untuk mengendalikan timbulan limbah control waste generation while demonstrating responsibility
sekaligus menunjukkan tanggung jawab terhadap kelestarian for environmental sustainability. The waste produced by the
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lingkungan. Adapun limbah yang dihasilkan Perseroan sebagian Company is mostly domestic, mainly plastic, and does not
besar bersifat domestik, terutama plastik, dan tidak termasuk include Hazardous and Toxic Materials (B3) waste.
limbah Bahan Berbahaya dan Beracun (B3).
Data kuantitatif terkait pengelolaan limbah tidak disajikan Quantitative data related to waste management is not
secara rinci dalam laporan ini karena seluruh proses presented in detail in this report because the entire waste
penanganan limbah dikelola oleh pihak pengelola gedung, handling process is managed by the building manager, not by
bukan oleh Perseroan secara mandiri. Namun, pengelolaan the Company independently. However, management is still
tetap dilakukan melalui penunjukan pihak ketiga yang carried out through the appointment of a competent third party
kompeten guna memastikan seluruh prosedur penanganan to ensure that all waste handling procedures run in accordance
limbah berjalan sesuai ketentuan yang berlaku. with applicable regulations.
Uraian Satuan
2025 2024 2023
Description Unit
Limbah Domestik (Plastik)
Ton 0,016 0,019 0,01375
Domestic Waste (Plastic)
Pengelolaan limbah yang timbul dari kegiatan operasional Waste management arising from the Company's operational
Perseroan dilaksanakan melalui penunjukan pihak ketiga activities is carried out through the appointment of a third
yang memastikan proses penanganan limbah berjalan sesuai party who ensures that the waste handling process runs in
ketentuan yang berlaku. accordance with applicable regulations.
Tumpahan yang Terjadi Spill Incidents
Perseroan mencatat bahwa tidak terjadi tumpahan limbah The company noted that there were no waste spills due to
akibat kegiatan operasional sepanjang tahun 2025. Hal operational activities throughout 2025. This shows that the
ini menunjukkan bahwa Perseroan menerapkan praktik Company implements safe and orderly waste management
pengelolaan limbah yang aman dan tertib. practices.
Perlindungan Keanekaragaman Hayati Protection of Biodiversity
Dalam rangka mengelola risiko lingkungan, Perseroan In order to manage environmental risks, the Company carries
menjalankan aktivitas operasional di lokasi yang berada di out operational activities in locations outside conservation
luar kawasan konservasi dan area dengan keanekaragaman areas and areas with high biodiversity. In line with the business
hayati tinggi. Sejalan dengan karakter usaha di sektor character of the financing sector, the Company continues to
pembiayaan, Perseroan tetap mengintegrasikan komitmen integrate its commitment to environmental conservation into
pelestarian lingkungan hidup ke dalam setiap inisiatif yang every relevant initiative, even though its operations do not
relevan, meskipun operasionalnya tidak menimbulkan dampak have a direct impact on areas of high conservation value.
langsung terhadap kawasan bernilai konservasi tinggi.
Sebagai wujud nyata komitmen terhadap mitigasi perubahan As a tangible manifestation of its commitment to climate change
iklim, sepanjang tahun 2025, Perseroan melaksanakan mitigation, throughout 2025, the Company implemented the
program keberlanjutan “KDB Tifa Plant for Earth”, yang "KDB Tifa Plant for Earth" sustainability program, which was
diwujudkan melalui penanaman 1.000 bibit pohon mangrove realized through the planting of 1,000 mangrove tree seedlings
di kawasan Pulau Pari, Kepulauan Seribu. Aksi nyata tersebut in the Pari Island area, Thousand Islands. The concrete
merupakan bagian dari upaya aktif Perseroan dalam menjaga action was part of the Company's active efforts to maintain
keseimbangan ekosistem dan mendukung kelestarian the balance of the ecosystem and support environmental
lingkungan. sustainability.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Media Pengaduan Terkait Lingkungan Environment-Related Complaint Media Hidup Perseroan menyediakan mekanisme pengaduan yang The Company provides a transparent complaint mechanism for transparan bagi masyarakat untuk melaporkan dugaan the public to report alleged violations related to environmental pelanggaran terkait aspek lingkungan hidup. Pengaduan aspects. The complaint is managed by the Special Unit for tersebut dikelola oleh Unit Khusus Pengelola Keuangan Sustainable Financial Management and can be submitted Berkelanjutan dan dapat disampaikan melalui kunjungan through a direct visit to the Company's head office or through langsung ke kantor pusat Perseroan maupun melalui saluran the following channels: berikut: • Email: corporate.secretary@kdbtifa.co.id • Email: corporate.secretary@kdbtifa.co.id • Situs web: www.kdbtifa.co.id • Website: www.kdbtifa.co.id Selama tiga tahun terakhir, Perseroan tidak menerima laporan For the last three years, the Company has not received atau pengaduan terkait isu lingkungan hidup, baik dari any reports or complaints related to environmental issues, masyarakat maupun pemangku kepentingan lainnya. Hal ini either from the public or other stakeholders. This reflects mencerminkan efektivitas pengelolaan aspek lingkungan dalam the effectiveness of environmental management in all of seluruh kegiatan operasional Perseroan serta menunjukkan the Company's operational activities and demonstrates komitmen yang konsisten terhadap praktik keberlanjutan dan a consistent commitment to sustainability practices and tata kelola yang bertanggung jawab. responsible governance. Tanggung Jawab terhadap Pengembangan Produk dan/atau Jasa Keuangan Berkelanjutan Responsibility for the Development of Sustainable Finance Products and/or Services Inovasi dan Pengembangan Layanan Pembiayaan yang Berkelanjutan Innovation and Development of Sustainable Finance Services Perseroan secara konsisten menghadirkan program The Company consistently presents an adaptive, inclusive, pembiayaan yang adaptif, inklusif, dan berfokus pada and focused financing program to answer the needs of diverse kemudahan akses untuk menjawab kebutuhan masyarakat communities, including the MSME segment. The Company's yang beragam, termasuk segmen UMKM. Produk dan layanan financing products and services are designed to shorten the pembiayaan Perseroan dirancang untuk mempersingkat waktu approval process time, improve operational efficiency, and proses persetujuan, meningkatkan efisiensi operasional, dan provide a better transaction experience for debtors. memberikan pengalaman bertransaksi yang lebih baik bagi para debitur. Sejalan dengan tren digitalisasi di industri pembiayaan, In line with the digitalization trend in the financing industry, Perseroan terus memperkuat transformasi digital dalam the Company continues to strengthen digital transformation operasional internal melalui optimalisasi core system (TFIS) in its internal operations through core system optimization dan Human Resources Information System (HRIS). Inisiatif ini (TFIS) and Human Resources Information System (HRIS). This memungkinkan proses bisnis berjalan lebih efisien, transparan, initiative allows business processes to run more efficiently, dan responsif terhadap kebutuhan debitur, sekaligus transparently, and responsive to debtors' needs, while mendukung pengelolaan risiko secara lebih terukur. supporting more measurable risk management. 302
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Selain itu, Perseroan juga telah mengembangkan layanan Furthermore, the Company has also developed technology-
pembiayaan berbasis teknologi yang mendukung inklusi based financing services that support financial inclusion and
keuangan dan mendorong pemberdayaan ekonomi. Strategi encourage economic empowerment. This strategy not only
ini tidak hanya memperkuat posisi Perseroan di pasar yang strengthens the Company's position in a competitive market,
kompetitif, tetapi juga meningkatkan ketahanan operasional but also increases operational resilience in the face of digital
dalam menghadapi disrupsi digital dan perubahan perilaku disruption and changes in debtor behavior.
debitur.
Melalui inisiatif ini, pengembangan produk dan layanan Through this initiative, the Company's product and service
Perseroan menekankan keberlanjutan, efisiensi, dan tanggung development emphasizes sustainability, efficiency, and
jawab sosial sehingga menciptakan nilai jangka panjang social responsibility to create long-term value for debtors,
bagi debitur, pemangku kepentingan, dan masyarakat luas, stakeholders, and the wider community, while ensuring that
sekaligus memastikan praktik bisnis selaras dengan regulasi business practices are in line with OJK regulations.
OJK.
Evaluasi atas Produk dan/atau Layanan Evaluation of Financing Products and/or
Pembiayaan Services
Dalam rangka menghadirkan layanan pembiayaan yang In order to provide financing services that are safe, efficient,
aman, efisien, dan sesuai kebutuhan debitur, Perseroan and according to the needs of debtors, the Company carries
menjalankan proses evaluasi yang sistematis dan menyeluruh out a systematic and thorough evaluation process for each
untuk setiap produk dan layanan yang dikembangkan. Setiap product and service developed. Each product initiative has
inisiatif produk telah melewati tahapan uji tuntas internal passed the internal due diligence stage and obtained approval
dan memperoleh persetujuan dari OJK atau regulator terkait from the OJK or relevant regulators before being introduced to
sebelum diperkenalkan kepada masyarakat. the public.
Proses evaluasi ini tidak hanya memastikan kepatuhan This evaluation process not only ensures the Company's
Perseroan terhadap regulasi, tetapi juga menjadi fondasi bagi compliance with regulations, but also serves as a foundation
pengembangan inovasi berkelanjutan. Dengan melakukan for the development of sustainable innovation. By continuously
pemantauan kinerja produk secara berkesinambungan dan monitoring product performance and adjusting responsively
penyesuaian yang responsif terhadap kebutuhan pasar, to market needs, the Company is able to provide inclusive,
Perseroan mampu menghadirkan layanan pembiayaan yang accessible, and flexible financing services, reaching various
inklusif, mudah diakses, dan fleksibel, menjangkau berbagai segments of debtors, including MSME actors and previously
segmen debitur, termasuk pelaku UMKM serta masyarakat underserved communities.
yang sebelumnya kurang terlayani.
Selain fokus pada aspek regulasi dan kepuasan debitur, In addition to focusing on regulatory aspects and debtor
evaluasi produk juga mempertimbangkan dampak sosial satisfaction, product evaluations also consider social and
dan keberlanjutan, seperti efisiensi proses, pengurangan sustainability impacts, such as process efficiency, reduced
penggunaan sumber daya, dan potensi kontribusi terhadap resource use, and potential contribution to the local
ekonomi lokal. Inisiatif ini menjadikan inovasi produk sebagai economy. This initiative makes product innovation a tangible
kontribusi nyata terhadap keberlanjutan industri pembiayaan, contribution to the sustainability of the financing industry,
sekaligus memperkuat integrasi prinsip LST dalam setiap while strengthening the integration of ESG principles in every
aspek operasional Perseroan. aspect of the Company's operations.
Dampak Produk dan/atau Layanan Impact of Financing Products and/or
Pembiayaan Services
Perseroan menghadirkan berbagai produk dan layanan The Company presents a variety of financing products
pembiayaan yang dirancang untuk menjawab kebutuhan and services designed to respond to the needs of debtors
debitur secara tepat dan efisien. Setiap solusi pembiayaan appropriately and efficiently. Each financing solution is not
tidak hanya bersifat kompetitif, tetapi juga berfokus pada only competitive, but also focuses on capacity building and
pengembangan kapasitas dan pertumbuhan usaha debitur, business growth of debtors, including MSME actors and
termasuk pelaku UMKM dan segmen masyarakat yang previously underserved segments of society.
sebelumnya kurang terlayani.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Inovasi produk dan layanan ini mencerminkan komitmen These product and service innovations reflect the Company's Perseroan untuk menciptakan dampak positif yang commitment to create a sustainable positive impact by berkelanjutan dengan menyeimbangkan kepentingan debitur, balancing the interests of debtors, stakeholders, and the wider pemangku kepentingan, dan masyarakat luas. Melalui community. Through the provision of financing solutions that penyediaan solusi pembiayaan yang relevan dan adaptif are relevant and adaptive to market dynamics, the Company terhadap dinamika pasar, Perseroan berupaya memastikan strives to ensure that each service not only meets financial bahwa setiap layanan tidak sekadar memenuhi kebutuhan needs, but also contributes to inclusive economic growth and finansial, tetapi juga berkontribusi pada pertumbuhan ekonomi the sustainability of the financing industry. inklusif dan keberlanjutan industri pembiayaan. Jumlah Produk yang Ditarik Kembali Number of Products Recalled Sepanjang tahun 2025, Perseroan tidak mengalami penarikan Throughout 2025, the Company did not experience any kembali produk maupun layanan pembiayaan oleh regulator recall of financing products or services by regulators or maupun pihak pasar. Hal ini mencerminkan kepatuhan market parties. This reflects the Company's compliance with Perseroan terhadap regulasi, kualitas produk yang konsisten, regulations, consistent product quality, and reliability of the serta keandalan layanan yang diberikan kepada debitur. services provided to debtors. Survei Kepuasan Debitur terhadap Produk Debtor Satisfaction Survey on Sustainable dan/atau Jasa Keuangan Berkelanjutan Finance Products and/or Services Perseroan belum menyelenggarakan survei kepuasan debitur The company has not conducted a separate debtor satisfaction secara terpisah. Meski demikian, Perseroan tetap menerima, survey. Nevertheless, the Company continues to receive, memantau, dan menindaklanjuti umpan balik debitur melalui monitor, and follow up on debtor feedback through various berbagai saluran baik secara digital maupun langsung di channels both digitally and directly in the Company's office jaringan kantor Perseroan. network. Selama tahun 2025, tidak terdapat laporan signifikan During 2025, there were no significant reports related to terkait ketidakpuasan debitur terhadap produk atau layanan debtor dissatisfaction with the financing products or services pembiayaan yang diberikan. Hal ini mencerminkan komitmen provided. This reflects the Company's commitment to Perseroan dalam menjaga kualitas layanan, memastikan maintaining service quality, ensuring debtor satisfaction, and kepuasan debitur, dan mendukung praktik bisnis yang supporting transparent and sustainable business practices. transparan dan berkelanjutan. Layanan Konsumen Customer Service Dalam rangka meningkatkan kualitas layanan dan kepuasan In order to improve the quality of service and debtor debitur, Perseroan menyediakan berbagai saluran pengaduan satisfaction, the Company provides various complaint channels bagi debitur yang ingin menyampaikan keluhan terkait for debtors who wish to submit complaints related to financing produk dan layanan pembiayaan. Setiap pengaduan ditangani products and services. Each complaint is handled in an orderly secara tertib dan sesuai ketentuan yang berlaku, sekaligus manner and in accordance with applicable regulations, as well dimanfaatkan sebagai masukan berharga untuk evaluasi dan as being used as valuable input for continuous evaluation and perbaikan layanan secara berkelanjutan. improvement of services. Debitur dapat menyampaikan keluhan melalui berbagai sarana Debtors can submit complaints through various available yang tersedia, antara lain secara langsung di kantor pusat, means, including directly at the Company's head office, cabang, maupun perwakilan Perseroan, serta melalui kanal branches, and representatives, as well as through the following digital berikut: digital channels: • Email: customer.care@kdbtifa.co.id • Email: customer.care@kdbtifa.co.id • Situs Web: www.kdbtifa.co.id • Website: www.kdbtifa.co.id Sepanjang tahun 2025, Perseroan mencatat jumlah pengaduan Throughout 2025, the Company recorded the number of yang diterima dan status penyelesaiannya sebagaimana complaints received and their settlement status as summarized dirangkum berikut: as follows: 304
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2025 2024 2023
Uraian Jumlah Keluhan Sedang
Description Selesai Selesai Selesai
Number of Ditindaklanjuti
Settled Settled Settled
Complaints On Follow-Up
Pengaduan terkait permasalahan agunan atau
jaminan melalui Aplikasi Portal Perlindungan
Konsumen (APPK) OJK.
3 3 0 0 3
Complaints related to collateral or guarantee
problems through the OJK Consumer
Protection Portal (APPK) Application.
Total 3 3 0 0 3
Data tersebut menunjukkan komitmen Perseroan dalam The data demonstrates the Company's commitment to
menanggapi setiap keluhan debitur dengan cepat dan responding to every debtor complaint quickly and transparently,
transparan, sekaligus mencerminkan praktik tata kelola while reflecting governance practices oriented towards service
yang berorientasi pada keberlanjutan layanan, perlindungan sustainability, consumer protection, and integration of ESG
konsumen, dan integrasi prinsip LST. principles.
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan Verifikasi Tertulis dari Pihak Independen Written Verification From Independent Party Selama proses penyusunan Laporan Keberlanjutan 2025, During the process of preparing the 2025 Sustainability Report, Perseroan tidak menggunakan jasa pihak independen atau the Company did not use the services of independent parties or external assurance dengan mempertimbangkan berbagai external assurance by considering various operational aspects aspek operasional serta mengacu pada rekomendasi POJK and referring to the recommendation of POJK 51/2017 which 51/2017 yang menegaskan bahwa penggunaan jasa tersebut emphasizes that the use of these services is not mandatory. tidak bersifat wajib. Meski demikian, Perseroan memastikan bahwa seluruh However, the Company ensures that all information presented informasi yang disajikan telah melalui proses pemeriksaan dan has gone through a careful internal examination and validation validasi internal yang cermat oleh Manajemen. Hal ini menjamin process by the Management. This ensures the accuracy, keakuratan, konsistensi, dan kebenaran data, sehingga consistency, and correctness of the data, so that all report seluruh konten laporan dapat dipertanggungjawabkan kepada content can be accountable to stakeholders and regulators. pemangku kepentingan dan regulator. Tanggapan Umpan Balik Laporan Tahun Sebelumnya Response to Feedback on the Previous Year's Reports Sepanjang tahun 2025, Perseroan tidak menerima umpan balik Throughout 2025, the Company did not receive any feedback atau masukan dari pembaca maupun pemangku kepentingan or input from readers or stakeholders regarding the 2024 terkait Laporan Keberlanjutan Tahun 2024. Sustainability Report. 306
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Lembar Umpan Balik
Feedback Form
Dalam upaya menyempurnakan laporan dan meningkatkan In an effort to improve the report and increase stakeholder
keterlibatan pemangku kepentingan, Perseroan membuka engagement, the Company opens opportunities for all parties
kesempatan bagi seluruh pihak untuk menyampaikan kritik, to submit criticism, suggestions, and inputs related to the
saran, dan masukan terkait Laporan Keberlanjutan 2025. 2025 Sustainability Report. Feedback can be delivered through
Umpan balik dapat disampaikan melalui Lembar Umpan Balik the available Feedback Form so that each input is the basis for
yang tersedia sehingga setiap masukan menjadi dasar untuk improving the quality of the report, strengthening transparency,
meningkatkan kualitas laporan, memperkuat transparansi, dan and strengthening sustainability practices in the future.
memperkuat praktik keberlanjutan di masa mendatang.
Nama
Name
Institusi/Perusahaan
Institution/Company
E-mail
Telp/HP
Tel/Mobile
Klasifikasi Pemangku Kepentingan
Stakeholder Classification
(Pilih satu dan beri tanda sesuai jawaban)/ (Choose one and mark it according to the answer)
Pemegang Saham Regulator Masyarakat Karyawan
Shareholders Community Employee
Mitra Kerja Debitur Lain-lain
Partners Debtor Others
Pernyataan
Ya Tidak
(Pilih satu dan beri tanda “v” sesuai jawaban)
Yes No
Statement
(Choose one and mark a "v" as the answer)
Laporan ini telah memberikan informasi mengenai Perseroan yang bermanfaat bagi Anda.
This report has provided information about the Company that is useful to you.
Laporan ini sudah cukup lengkap dan jelas dalam menggambarkan kinerja Perseroan terkait pembangunan berkelanjutan.
This report is quite complete and clear in describing the Company's performance related to sustainable development.
Bentuk, tampilan dan penyajian laporan mudah dipahami.
The form, appearance and presentation of the report are easy to understand.
Mohon berikan saran Anda atas Laporan ini: Please give your suggestions on this Report:
Umpan Balik dapat dikirimkan kembali kepada Perseroan Feedback can be sent back to the Company by e-mail or post
melalui e-mail atau pos ke alamat: to the address:
Sekretaris Perusahaan Corporate Secretary
Pacific Century Place, Lantai 41, SCBD Lot 10 Pacific Century Place 41st Floor, SCBD Lot 10
Jl. Jenderal Sudirman Kav. 52-53 Jl. Jenderal Sudirman Kav. 52-53
Jakarta Selatan 12190 South Jakarta 12190
T : +62 21 50941140 T: +62 21 50941140
E : corporate.secretary@kdbtifa.co.id E: corporate.secretary@kdbtifa.co.id
W : www.kdbtifa.co.id W: www.kdbtifa.co.id
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Indeks Referensi SEOJK No. 16/
SEOJK.04/2021 tentang Bentuk dan
Isi Laporan Tahunan Emiten atau
Perusahaan Publik
Reference Index SEOJK No. 16/SEOJK.04/2021
regarding the Form and Content of the Annual Report
of Issuers or Public Companies
Halaman
No. Kriteria Criteria
Page
I. BENTUK LAPORAN TAHUNAN | THE FORM OF ANNUAL REPORT
A. Laporan Tahunan disajikan dalam bentuk dokumen cetak The Annual Report shall be published in both hard and ✓
dan dokumen elektronik. soft copy.
B. Laporan Tahunan yang disajikan dalam bentuk dokumen The hard copy report shall be printed on light-colored, good ✓
cetak, dicetak pada kertas yang berwarna terang, quality, A4-sized paper, bound and able to be reproduced
berkualitas baik, berukuran A4, dijilid, dan dapat in good quality.
diperbanyak dengan kualitas yang baik.
C. Laporan Tahunan dapat menyajikan informasi berupa The Annual Report may present information in pictures, ✓
gambar, grafik, tabel, dan/atau diagram dengan graphs, tables, and/or diagrams by including clear titles
mencantumkan judul dan/atau keterangan yang jelas, and/or descriptions so that they are easy to read and
sehingga mudah dibaca dan dipahami. understand.
D. Laporan Tahunan yang disajikan dalam bentuk dokumen The soft copy report shall be presented in an electronic ✓
elektronik merupakan Laporan Tahunan yang dikonversi document in a Portable Document Format (PDF) file format.
dalam Portable Document Format (PDF).
II. ISI LAPORAN TAHUNAN | THE CONTENT OF ANNUAL REPORT
A. Laporan Tahunan paling sedikit memuat: The Annual Report shall at least include: ✓
1. Ikhtisar Data Keuangan Penting; 1. Key Financial Highlights;
2. Informasi Saham (jika ada); 2. Share Highlights (if any);
3. Laporan Direksi; 3. The Board of Directors’ Report;
4. Laporan Dewan Komisaris; 4. The Board of Commissioners’ Report;
5. Profil Emiten atau Perusahaan Publik; 5. Profile of the Issuer or Public Company;
6. Analisis dan Pembahasan Manajemen; 6. Management Analysis and Discussion;
7. Tata Kelola Emiten atau Perusahaan Publik; 7. Corporate Governance of the Issuer or Public Company;
8. Tanggung Jawab Sosial dan Lingkungan Emiten atau 8. Corporate Social Responsibility of the Issuer or Public
Perusahaan Publik; Company;
9. Laporan Keuangan Tahunan yang Telah Diaudit; dan 9. Audited Annual Financial Report; and
10. Surat Pernyataan Anggota Direksi dan Anggota 10. A Statement Letter from the Board of Directors and
Dewan Komisaris tentang Tanggung Jawab atas Board of Commissioners on the Responsibility of the
Laporan Tahunan. Annual Report.
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No. Kriteria Criteria
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III. URAIAN ISI LAPORAN TAHUNAN | THE DETAIL OF THE CONTENT OF ANNUAL REPORT
A. Ikhtisar Data Keuangan Penting Key Financial Highlights
Ikhtisar data keuangan penting memuat informasi Financial highlights shall be presented in comparison 10-11
keuangan yang disajikan dalam bentuk perbandingan between 3 (three) fiscal years or since the business started
selama 3 (tiga) tahun buku atau sejak memulai if the Issuer or Public Company starts its business less than
usahanya jika Emiten atau Perusahaan Publik tersebut 3 (three) years, at least include:
menjalankan kegiatan usahanya kurang dari 3 (tiga)
tahun, paling sedikit memuat:
1. pendapatan/penjualan; 1. net sales;
2. laba bruto; 2. gross profit;
3. laba (rugi); 3. profit (loss);
4. jumlah laba (rugi) yang dapat diatribusikan 4. total profit (loss) attributable to owners of parent entity
kepada pemilik entitas induk dan kepentingan non and non-controlling interest;
pengendali;
5. total laba (rugi) komprehensif; 5. total comprehensive profit (loss);
6. jumlah laba (rugi) komprehensif yang dapat 6. total comprehensive profit (loss) attributable to owners
diatribusikan kepada pemilik entitas induk dan of parent entity and non-controlling interest;
kepentingan non-pengendali;
7. laba (rugi) per saham; 7. earnings per share;
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. return on assets;
12. rasio laba (rugi) terhadap ekuitas; 12. return on equity;
13. rasio laba (rugi) terhadap pendapatan/penjualan; 13. return on net sales;
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 assets ratio, and
17. informasi dan rasio keuangan lainnya yang relevan. 17. other relevant information and financial ratio.
B. Informasi Saham Share Information
Informasi saham bagi Perusahaan Terbuka paling sedikit Share information of Public Company shall at least include:
memuat:
1. saham yang telah diterbitkan untuk setiap masa triwulan the issued shares shall be reported every quarter in a form of 14
yang disajikan dalam bentuk perbandingan selama 2 a comparison of the last two fiscal years that shall include:
(dua) tahun buku terakhir, paling sedikit memuat:
a. jumlah saham yang beredar; a. number of issued shares;
b. kapitalisasi pasar berdasarkan harga pada bursa efek b. market capitalization based on the price on the stock
tempat saham dicatatkan; exchange where the shares are listed;
c. harga saham tertinggi, terendah, dan penutupan c. highest, lowest, and closing price based on the price on
berdasarkan harga pada bursa efek tempat saham the stock exchange where the share is listed;
dicatatkan;
d. volume perdagangan pada bursa efek tempat saham d. trading volume based on the stock exchange where
dicatatkan. the share is listed.
Informasi dalam huruf b), huruf c) dan huruf d) hanya Information point b), c) and d) is only disclosed if the shares
diungkapkan jika sahamnya tercatat di bursa efek; are listed on the stock exchange;
2. dalam hal terjadi aksi korporasi yang menyebabkan in regards to corporate action that causes changes in shares, 15
terjadinya perubahan pada saham, seperti pemecahan such as stock split, reverse stock, dividends, bonus shares,
saham, penggabungan saham, dividen saham, saham changes in nominal value of shares, issuance of conversion
bonus, perubahan nilai nominal saham, penerbitan efek bonds, as well as capital additions and subtraction, share
konversi, serta penambahan dan pengurangan modal, highlights as stated in poin 1) shall be added some
informasi saham sebagaimana dimaksud pada angka 1) explanation at least about:
ditambahkan penjelasan paling sedikit mengenai:
a. tanggal pelaksanaan aksi korporasi; a. corporate action dates;
b. rasio pemecahan saham, penggabungan saham, b. ratio of stock split, reverse stock, dividends, bonus
dividen saham, saham bonus, jumlah efek konversi share, total convention bonds issued, and changes in
yang diterbitkan, dan perubahan nilai nominal saham; nominal value of shares;
c. jumlah saham beredar sebelum dan sesudah aksi c. total number of issued shares before and after the
korporasi; corporate action;
d. jumlah efek konversi yang dilaksanakan (jika ada); d. total convention bonds issued (if any); and
dan
e. harga saham sebelum dan sesudah aksi korporasi. e. share price before and after the corporate action.
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Page
3. dalam hal terjadi penghentian sementara perdagangan in the event of a share suspension or delisting during fiscal 15
saham dan/atau pembatalan pencatatan saham dalam year, provide the explanation for the share suspension and
tahun buku, dijelaskan alasan penghentian sementara or delisting; and
perdagangan saham dan/atau pembatalan pencatatan
saham tersebut; dan
4. dalam hal penghentian sementara perdagangan in the event of a shares suspension and or the shares 15
saham sebagaimana dimaksud pada poin 3) dan/ delisting as stated in point 3) are still going on until the
atau proses pembatalan pencatatan saham masih end of the period of the Annual Report, provide explanation
berlangsung hingga akhir periode Laporan Tahunan, of actions taken to settle the shares suspension and or
dijelaskan tindakan yang dilakukan untuk menyelesaikan delisting.
penghentian sementara perdagangan saham dan/atau
pembatalan pencatatan saham tersebut.
C. Laporan Direksi The Board of Directors' Report
Laporan Direksi paling sedikit memuat uraian singkat The Board of Directors’ report shall at least include:
mengenai:
1. kinerja Emiten atau Perusahaan Publik, paling sedikit the performance of the Issuer or Public Company, at least 33-43
memuat: including:
a. strategi dan kebijakan strategis Emiten atau a. strategies and policies of the Issuer or Public Company;
Perusahaan Publik;
b. peranan Direksi dalam perumusan strategi dan b. role of the Board of Directors in formulating the Issuer’s
kebijakan strategis Emiten atau Perusahaan Publik; or Public Company’s strategies and strategic policies;
c. proses yang dilakukan Direksi untuk memastikan c. process carried out by the Board of Directors to ensure
implementasi strategi Emiten atau Perusahaan the implementation of the Issuer’s or Public Company’s
Publik; strategies;
d. perbandingan antara hasil yang dicapai dengan yang d. comparison between achievement and target of the
ditargetkan Emiten atau Perusahaan Publik; dan Issuer or Public Company; and
e. kendala yang dihadapi Emiten atau Perusahaan Publik; e. hallenges faced by the Issuer or Public Company;
2. gambaran tentang prospek usaha Emiten atau the overview of business outlook of the Issuer or Public
Perusahaan Publik; dan Company; and
3. penerapan tata kelola Emiten atau Perusahaan Publik. the corporate governance implementation of the Issuer or
Public Company.
D. Laporan Dewan Komisaris The Board of Commissioners’ Report
Laporan Dewan Komisaris paling sedikit memuat uraian The Board of Commissioners’ Report shall at least include:
singkat mengenai:
1. penilaian terhadap kinerja Direksi mengenai pengelolaan the evaluation of the Board of Directors’ performance in 25-31
Emiten atau Perusahaan Publik, termasuk pengawasan managing the Issuer or Public Company, as well as the
Dewan Komisaris dalam perumusan dan implementasi Board of Commissioners’ supervision during the formulation
strategi Emiten atau Perusahaan Publik yang dilakukan and implementation of the Issuer’s or Public Company’s
oleh Direksi; strategies by the Board of Directors;
2. pandangan atas prospek usaha Emiten atau Perusahaan the view on the business outlook of the Issuer or Public
Publik yang disusun oleh Direksi; dan Company prepared by the Board of Directors; and
3. pandangan atas penerapan tata kelola Emiten atau the view on the corporate governance implementation of
Perusahaan Publik. the Issuer or Public Company.
E. Profil Emiten atau Perusahaan Publik Profile of the Issuer or Public Company
Profil Emiten atau Perusahaan Publik paling sedikit The profile of the Issuer or Public Company shall at least
memuat informasi: include:
1. nama Emiten atau Perusahaan Publik termasuk apabila name of the Issuer or Public Company including if there were 46,48-51
terdapat perubahan nama, alasan perubahan, dan change of name, reason of the change and the effective
tanggal efektif perubahan nama pada tahun buku; date of the name change in fiscal year;
2. akses terhadap Emiten atau Perusahaan Publik the access to the Issuer or Public Company, including 46
termasuk kantor cabang atau kantor perwakilan yang branch or representative office that allow public to obtain
memungkinkan masyarakat dapat memperoleh informasi information about the Issuer or Public Company, including:
mengenai Emiten atau Perusahaan Publik, meliputi:
a. alamat; a. address;
b. nomor telepon; b. phone number;
c. alamat surat elektronik; dan c. email address; and
d. alamat situs web. d. website link.
3. riwayat singkat Emiten atau Perusahaan Publik; brief history of the Issuer or Public Company; 48-51
4. visi dan misi Emiten atau Perusahaan Publik serta budaya vision and mission of the Issuer or Public Company as well 54-55
perusahaan atau nilai-nilai perusahaan; as corporate culture or corporate values;
5. kegiatan usaha menurut anggaran dasar terakhir, line of business in accordance with the latest article of 56-58
kegiatan usaha yang dijalankan pada tahun buku, serta association, operating business activities in the financial
jenis barang dan/atau jasa yang dihasilkan; year, as well as generated products and offered services;
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6. wilayah operasional Emiten atau Perusahaan Publik; the operational area of the Issuer or Public Company; the 59
wilayah operasional merupakan wilayah atau daerah intended operational area is the area where operational
pelaksanaan kegiatan operasional atau jangkauan dari activities are held or within the range of the Company’s
kegiatan operasional perusahaan; operational activities;
7. struktur organisasi Emiten atau Perusahaan Publik dalam the organization structure of the Issuer or Public Company 60-61
bentuk bagan, paling sedikit sampai dengan struktur as seen in a chart, at least to one level below the Board of
1 tingkat di bawah Direksi termasuk komite di bawah Directors including committee under the Board of Directors (if
Direksi (jika ada) dan komite di bawah Dewan Komisaris, any) and committee under the Board of Commissioners along
disertai dengan nama dan jabatan; with names and positions;
8. daftar keanggotaan asosiasi industri baik dalam skala list of membership in industrial associations in national or 62
nasional maupun internasional yang berkaitan dengan international scale which related with the implementation
penerapan keuangan berkelanjutan; of sustainable finance;
9. profil Direksi, paling sedikit memuat: the Board of Directors profile, which shall at least include: 68-71
a. nama dan jabatan yang sesuai dengan tugas dan a. name and position in accordance with the duties and
tanggung jawab; responsibilities;
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 certification;
f. riwayat jabatan, meliputi informasi: f. work experience, covering this following information:
i. dasar hukum pengangkatan sebagai anggota i. the legal basis of appointment as the member
Direksi pada Emiten atau Perusahaan Publik of the Board of Directors of the Issuer or Public
yang bersangkutan; Company;
ii. rangkap jabatan, baik sebagai anggota Direksi, ii. concurrent position, as a member of the Board of
anggota Dewan Komisaris, dan/atau anggota Directors, member of the Board of Commissioners,
komite serta jabatan lainnya baik di dalam or member of committee and other position inside
maupun di luar Emiten atau Perusahaan Publik. or outside the Issuer or Public Company. Please
Dalam hal anggota Direksi tidak memiliki disclose if the member of the Board of Directors
rangkap jabatan, maka diungkapkan mengenai doesn’t have concurrent position.
hal tersebut; dan
iii. pengalaman kerja beserta periode waktunya baik iii. working experience with the time period both in
di dalam maupun di luar Emiten atau Perusahaan and outside the Issuer or Public Company.
Publik;
g. hubungan afiliasi dengan anggota Direksi lainnya, g. affiliated relationship with other member of the Board
anggota Dewan Komisaris, pemegang saham utama, of Directors, member of the Board of Commissioners,
dan pengendali baik langsung maupun tidak langsung main shareholders, and controlling either directly or
sampai kepada pemilik individu, meliputi nama indirectly to the individual owner, the information
pihak yang terafiliasi. Dalam hal anggota Direksi shall be included the name of the affiliated parties.
tidak memiliki hubungan afiliasi, maka Emiten atau The Company have also to disclose the information
Perusahaan Publik mengungkapkan hal tersebut; dan if the member of the Board of Directors doesn’t have
affiliated relationship.
h. perubahan komposisi anggota Direksi dan alasan h. the change in the composition of the Board of Directors 72-73
perubahannya. Dalam hal tidak terdapat perubahan and the reason of the change. If there were no change in
komposisi anggota Direksi, maka diungkapkan the composition of the Board of Directors, a disclosure
mengenai hal tersebut; of this information is needed.
10. profil Dewan Komisaris, paling sedikit memuat: the Board of Commissioners profile, which shall at least 63-67
include:
a. nama dan jabatan yang sesuai dengan tugas dan a. name and position in accordance with the duties and
tanggung jawab; responsibilities;
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 certification;
f. riwayat jabatan, meliputi informasi: f. work experience, covering this following information:
i. dasar hukum pengangkatan sebagai anggota i. the legal basis of appointment as the member of
Dewan Komisaris pada Emiten atau Perusahaan the Board of Commissioners of the Issuer or Public
Publik yang bersangkutan; Company;
ii. dasar hukum pengangkatan pertama kali sebagai ii. legal basis of the first appointment as member of
anggota Dewan Komisaris yang merupakan the Board of Commissioners who also serves as
Komisaris Independen pada Emiten atau Independent Commissioner of the Issuer or Public
Perusahaan Publik yang bersangkutan; Company;
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iii. rangkap jabatan, baik sebagai anggota Dewan i. concurrent position, as a member of the Board of
Komisaris, anggota Direksi, dan/atau anggota Commissioners, member of the Board of Directors,
komite serta jabatan lainnya baik di dalam or member of committee and other position
maupun di luar Emiten atau Perusahaan Publik. inside or outside the Issuer or Public Company.
Dalam hal anggota Dewan Komisaris tidak Please disclose if the member of the Board of
memiliki rangkap jabatan, maka diungkapkan Commissioners doesn’t have concurrent position.
mengenai hal tersebut; dan
iv. pengalaman kerja beserta periode waktunya baik ii. working experience with the time period both in
di dalam maupun di luar Emiten atau Perusahaan and outside the Issuer or Public Company.
Publik;
g. hubungan afiliasi dengan anggota Dewan Komisaris i. affiliated relationship with other member of the Board
lainnya, anggota Direksi, pemegang saham utama, of Commissioners, member of the Board of Directors,
dan pengendali baik langsung maupun tidak langsung main shareholders, and controlling either directly or
sampai kepada pemilik individu, meliputi nama pihak indirectly to the individual owner, the information
yang terafiliasi. Dalam hal anggota Dewan Komisaris shall be included the name of the affiliated parties.
tidak memiliki hubungan afiliasi, maka Emiten atau The Company have also to disclose the information if
Perusahaan Publik mengungkapkan hal tersebut; dan the member of the Board of Commissioners doesn’t
have affiliated relationship.
h. perubahan komposisi anggota Dewan Komisaris j. the change in the composition of the Board of 67
dan alasan perubahannya. Dalam hal tidak terdapat Commissioners and the reason of the change. If there
perubahan komposisi anggota Dewan Komisaris, were no change in the composition of the Board of
maka diungkapkan mengenai hal tersebut; Commissioners, a disclosure of this information is
needed.
11. dalam hal terdapat perubahan susunan anggota Direksi in the event that there were changes in the composition of 63-71
dan/atau anggota Dewan Komisaris yang terjadi the Board of Directors and/or the Board of Commissioners
setelah tahun buku berakhir sampai dengan batas occurring between the period after year-end until the
waktu penyampaian Laporan Tahunan, susunan yang submission date of the Annual Report, then the latest and
dicantumkan dalam Laporan Tahunan adalah susunan the previous composition of the Board of Commissioners
anggota Direksi dan/atau anggota Dewan Komisaris yang and/or the Board of Directors shall be published in the
terakhir dan sebelumnya; Annual Report;
12. jumlah karyawan menurut jenis kelamin, jabatan, usia, number of employees based on sex, position, age, education 76-78
tingkat pendidikan, dan status ketenagakerjaan (tetap/ and employment status (permanent/contract) during fiscal
kontrak) dalam tahun buku. Pengungkapan informasi year. Information can be disclosed in table form.
dapat disajikan dalam bentuk tabel.
13. nama pemegang saham dan persentase kepemilikan pada names of shareholders and ownership percentage at the 78-79
awal dan akhir tahun buku, yang terdiri dari informasi beginning and end of the fiscal year, consist of:
mengenai:
a. pemegang saham yang memiliki 5% (lima persen) a. shareholders having 5% (five percent) or more shares
atau lebih saham Emiten atau Perusahaan Publik; of Issuer or Public Company;
b. anggota Direksi dan anggota Dewan Komisaris yang b. members of the Board of Commissioners and Directors
memiliki saham Emiten atau Perusahaan Publik. who own shares of the Issuers or Public Company. In
Dalam hal seluruh anggota Direksi dan/atau seluruh the event that all members of the Board of Directors
anggota Dewan Komisaris tidak memiliki saham, and/or Board of Commissioners do not have shares,
maka diungkapkan mengenai hal tersebut; dan a disclosure should be made regarding to this matter;
and
c. kelompok pemegang saham masyarakat, yaitu c. groups of public shareholders, or groups of
kelompok pemegang saham yang masing-masing shareholders, each with less than 5% (five percent)
memiliki kurang dari 5% (lima persen) saham Emiten ownership shares of the Issuers or Public Company;
atau Perusahaan Publik;
d. informasi di atas dapat disajikan dalam bentuk tabel. d. the information above can be disclosed in table form.
14. persentase kepemilikan tidak langsung atas saham the percentage of indirect ownership of the Company share 79
Emiten atau Perusahaan Publik oleh anggota Direksi dan by members of the Board of Directors and members of the
anggota Dewan Komisaris pada awal dan akhir tahun Board of Commissioners at the beginning and end of the
buku, termasuk informasi mengenai pemegang saham fiscal year, including information on shareholders registered
yang terdaftar dalam daftar pemegang saham untuk for the benefit of indirect ownership of members of the Board
kepentingan kepemilikan tidak langsung anggota Direksi of Directors and members of the Board of Commissioners;
dan anggota Dewan Komisaris; Dalam hal seluruh anggota Please disclose if the member of the Board of Directors or
Direksi dan/atau seluruh anggota Dewan Komisaris tidak Board of Commissioners doesn’t have indirect ownership
memiliki kepemilikan tidak langsung atas saham Emiten of the Company shares.
atau Perusahaan Publik, maka diungkapkan mengenai hal
tersebut.
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15. jumlah pemegang saham dan persentase kepemilikan per number of shareholders and ownership percentage at the 79
akhir tahun buku berdasarkan klasifikasi: end of the fiscal year, based on these classifications:
a. kepemilikan institusi lokal; a. ownership of local institutions;
b. kepemilikan institusi asing; b. ownership of foreign institutions;
c. kepemilikan individu lokal; dan c. ownership of local individuals; and
d. kepemilikan individu asing; d. ownership of foreign individuals;
16. informasi mengenai pemegang saham utama dan information on major shareholders and controlling 80-81
pengendali Emiten atau Perusahaan Publik, baik langsung shareholders the Issuers of Public Company, directly or
maupun tidak langsung, sampai kepada pemilik individu, indirectly, and also individual shareholder, presented in
yang disajikan dalam bentuk skema atau bagan; the form of scheme or diagram;
17. nama entitas anak, perusahaan asosiasi, perusahaan name of subsidiaries, associated companies, joint venture 82
ventura bersama dimana Emiten atau Perusahaan Publik in which Issuers or Public Company has joint control over
memiliki pengendalian bersama entitas (jika ada), beserta the entity (if any), along with percentage of stock ownership,
persentase kepemilikan saham, bidang usaha, total aset, line of business, total assets and operating status of the
dan status operasi entitas anak, perusahaan asosiasi, subsidiaries, associated companies, joint venture. For
perusahaan ventura bersama. Untuk entitas anak, subsidiaries, include the address of the said subsidiaries;
ditambahkan informasi mengenai alamat entitas anak
tersebut.
18. kronologis pencatatan saham, jumlah saham, nilai the chronological listing of shares, number of shares, 81
nominal, dan harga penawaran dari awal pencatatan nominal value, and offering price from the initial listing
hingga akhir tahun buku serta nama bursa efek di mana until the end of the fiscal year as well as the name of Stock
saham Emiten atau Perusahaan Publik dicatatkan, Exchange where the Issuer of Public Company is listed,
termasuk pemecahan saham, penggabungan saham, including stock split, reverse stock, dividend, bonus shares,
dividen saham, saham bonus, dan perubahan nilai and changes in nominal value of shares, implementation of
nominal saham, pelaksanaan efek konversi, pelaksanaan conversion securities, addition and subtraction of capital
penambahan dan pengurangan modal (jika ada); (if any);
19. informasi pencatatan efek lainnya selain efek the information about other listing of securities as mentioned 81
sebagaimana dimaksud pada poin 18, yang belum jatuh in point 18, that haven’t due in the fiscal year at least
tempo pada tahun buku paling sedikit memuat nama mention about the name of securities, year of issuance,
efek, tahun penerbitan, tingkat suku bunga/imbal hasil, interest rate, date of maturity, offering value, and rating
tanggal jatuh tempo, nilai penawaran, dan peringkat efek of securities (if any);
(jika ada);
20. informasi penggunaan jasa Akuntan Publik dan Kantor the information about the use of Public Accountant services 82
Akuntan Publik beserta jaringan/asosiasi/aliansinya and Public Accounting Firm with its network/association/
meliputi: alliance including:
a. nama dan alamat; a. name and address;
b. periode penugasan; b. assignment period;
c. informasi jasa audit dan/atau nonaudit yang c. information about audit and non-audit services
diberikan; provided;
d. biaya jasa audit dan/atau nonaudit untuk masing- d. service fee for each audit and non-audit assignment
masing penugasan yang diberikan selama tahun during the fiscal year; and
buku; dan
e. dalam hal Akuntan Publik dan Kantor Akuntan Publik e. in terms of the Public Accountant and Public Accounting
beserta jaringan/asosiasi/aliansinya, yang ditunjuk Firm didn’t provide non-audit services, please disclose
tidak memberikan jasa nonaudit, maka diungkapkan the information.
mengenai informasi tersebut; dan
f. pengungkapan informasi penggunaan jasa Akuntan f. the disclosure of information about Public Accountant
Publik dan Kantor Akuntan Publik beserta jaringan/ and Public Accounting Firm services with its network/
asosiasi/aliansinya dapat disajikan dalam bentuk association/alliance, shall be presented in tabular form.
tabel.
21. nama dan alamat lembaga dan/atau profesi penunjang name and address of capital market supporting institutions 83
pasar modal selain Akuntan Publik dan Kantor Akuntan and professions other than Public Accountant and Public
Publik. Accounting Firm.
F. Analisis dan Pembahasan Manajemen Management Analysis and Discussion
Analisis dan pembahasan manajemen memuat analisis Management analysis and discussion shall include the
dan pembahasan mengenai laporan keuangan dan analysis and discussion about financial report and other
informasi penting lainnya dengan penekanan pada important information with an emphasis on material changes
perubahan material yang terjadi dalam tahun buku, yaitu during the fiscal year, that include:
paling sedikit memuat:
1. tinjauan operasi per segmen usaha sesuai dengan jenis operational review per business segment according to the 87
industri Emiten atau Perusahaan Publik, paling sedikit type of industry of the Company, include:
mengenai:
a. produksi, yang meliputi proses, kapasitas, dan a. production which include process, capacity and its
perkembangannya; development;
b. pendapatan/penjualan; dan b. revenue/sales; and
c. profitabilitas. c. profitability.
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2. kinerja keuangan komprehensif yang mencakup comprehensive financial performance that include a 88-94
perbandingan kinerja keuangan dalam 2 (dua) tahun comparison of financial performance for the latest two
buku terakhir, penjelasan tentang penyebab adanya fiscal years, explanation about the cause and impact of
perubahan dan dampak perubahan tersebut, paling the changes, at least include:
sedikit mengenai:
a. aset lancar, aset tidak lancar, dan total aset; a. current assets, non-current assets, and total assets;
b. liabilitas jangka pendek, liabilitas jangka panjang, b. current liabilities, non-current liabilities, and total
dan total liabilitas; liabilities;
c. ekuitas; c. equity;
d. pendapatan/penjualan, beban, laba (rugi), d. revenue/sales, expenses, profit (loss), other
penghasilan komprehensif lain, dan total laba (rugi) comprehensive income, and total comprehensive profit
komprehensif; dan (loss); and
e. arus kas. e. cash flows.
3. kemampuan membayar utang atau kewajiban dengan the ability to pay debts or liabilities by presenting a relevant 94
menyajikan perhitungan rasio yang relevan; ratio calculation;
4. tingkat kolektibilitas piutang Emiten atau Perusahaan collectability level of Issuer or Public Company receivables 96
Publik dengan menyajikan perhitungan rasio yang by presenting a relevant ratio calculation;
relevan;
5. struktur modal dan kebijakan manajemen atas struktur capital structure and management policies of the capital 96
modal tersebut disertai dasar penentuan kebijakan structure including the basis of appointment of the related
dimaksud; policies;
6. bahasan mengenai ikatan yang material untuk investasi discussion about the commitment of the capital investments 97
barang modal dengan penjelasan paling sedikit memuat: goods, with explanations at least include:
a. tujuan dari ikatan tersebut; a. the purpose of the commitment;
b. sumber dana yang diharapkan untuk memenuhi b. the source of fund to fulfil the commitment;
ikatan tersebut;
c. mata uang yang menjadi denominasi; dan c. the denominated currency; and
d. langkah yang direncanakan Emiten atau Perusahaan d. the plans of Issuer or Public Company to protect
Publik untuk melindungi risiko dari posisi mata uang itself from related foreign currency risks.
asing yang terkait.
7. bahasan mengenai investasi barang modal yang discussion on the capital goods investment realized during 98
direalisasikan dalam tahun buku terakhir, paling sedikit the fiscal year, with explanations at least include:
memuat:
a. jenis investasi barang modal; a. type of capital investment goods;
b. tujuan investasi barang modal; dan b. purpose of the capital investment goods; and
c. nilai investasi barang modal yang dikeluarkan. c. value of the capital investment goods realized.
8. informasi dan fakta material yang terjadi setelah tanggal the information and fact after the date of accounting report 98
laporan akuntan (jika ada); (if any);
9. prospek usaha dari Emiten atau Perusahaan Publik the business prospect of the Issuer or Public Company 102
dikaitkan dengan kondisi industri, ekonomi secara related with industry, economy and international market
umum dan pasar internasional disertai data pendukung condition supporting by quantitative data from reliable
kuantitatif dari sumber data yang layak dipercaya. sources.
10. perbandingan antara target/proyeksi pada awal tahun comparison between target/projection in the beginning of the 98-100
buku dengan hasil yang dicapai (realisasi), mengenai: fiscal year and the actual result (realization) such as:
a. pendapatan/penjualan; a. revenue/sales;
b. laba (rugi); b. profit (loss);
c. struktur modal; atau c. capital structure; or
d. hal lainnya yang dianggap penting bagi Emiten atau d. other matters considered important for Issuer or Public
Perusahaan Publik; Company;
11. target/proyeksi yang ingin dicapai Emiten atau target/projection to be achieved by the Issuer or Public 99-100
Perusahaan Publik untuk 1 tahun mendatang, mengenai: Company in 1 (one) year, include:
a. pendapatan/penjualan; a. revenue/sales;
b. laba (rugi); b. profit (loss);
c. struktur modal; c. capital structure;
d. kebijakan dividen; atau d. dividend policies; or
e. hal lainnya yang dianggap penting bagi Emiten atau e. other matters considered important for Issuer or Public
Perusahaan Publik. Company.
12. aspek pemasaran atas barang dan/atau jasa Emiten marketing aspect of Issuer or Public Company’s product 103
atau Perusahaan Publik, paling sedikit mengenai strategi and services, at least about the marketing strategy and
pemasaran dan pangsa pasar; market share;
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13. uraian mengenai dividen selama 2 (dua) tahun buku the explanation about dividend during the last 2 (two) fiscal 100-101
terakhir, paling sedikit: years, include:
a. kebijakan dividen, antara lain memuat informasi a. dividend policies, such as information about the
persentase jumlah dividen yang dibagikan terhadap percentage of total dividend to net profit;
laba bersih;
b. tanggal pembayaran dividen kas dan/atau tanggal b. the cash dividend pay-out date or the distribution date
distribusi dividen nonkas; for non-cash dividend;
c. jumlah dividen per saham (kas dan/atau nonkas); c. the amount of dividend per share (cash or non-cash);
dan and
d. jumlah dividen per tahun yang dibayar. d. the amount of dividend pain per year.
Pengungkapan informasi dapat disajikan dalam bentuk The disclosure of information can be presented in the tabular
tabel. Dalam hal Emiten atau Perusahaan Publik tidak form. A disclosure is needed if the Issuer or Public Company
membagikan dividen dalam 2 (dua) tahun terakhir, maka didn’t disburse dividends in the last 2 (two) years.
diungkapkan mengenai hal tersebut.
14. realisasi penggunaan dana hasil penawaran umum, the realization of the use of the proceed of the public 104
dengan ketentuan: offering, with requirements such as:
a. dalam hal selama tahun buku, Emiten memiliki a. if the Issuer has an obligation to submit a realization
kewajiban menyampaikan laporan realisasi report of the use of fund within the fiscal year, then
penggunaan dana, maka diungkapkan realisasi disclosed the cumulative use of the proceeds from
penggunaan dana hasil penawaran umum secara the public offering until the end of the fiscal year; and
kumulatif sampai dengan akhir tahun buku; dan
b. dalam hal terdapat perubahan penggunaan dana b. the Issuer is required to explain if there is any change on
sebagaimana diatur dalam Peraturan Otoritas Jasa the use of the proceeds as regulated in the Regulation
Keuangan mengenai laporan realisasi penggunaan of the Financial Services Authority on the use of the
dana hasil penawaran umum, maka Emiten proceeds of the offering;
menjelaskan perubahan tersebut;
15. informasi material (jika ada), antara lain mengenai material information (if any) regarding to investment, 105
investasi, ekspansi, divestasi, penggabungan/peleburan expansion, divestment, merger/consolidation, acquisition,
usaha, akuisisi, restrukturisasi utang/modal, transaksi dept/equity restructuring, significant transaction, affiliated
material, transaksi afiliasi, dan transaksi benturan transaction, and conflict of interest transaction, with in the
kepentingan, yang terjadi pada tahun buku, paling sedikit fiscal year, includes:
memuat:
a. tanggal, nilai, dan objek transaksi; a. date, amount and object of transaction;
b. nama pihak yang melakukan transaksi; b. the name of parties involved in the transaction;
c. sifat hubungan afiliasi (jika ada); c. the nature of the affiliated relationship (if any);
d. penjelasan mengenai kewajaran transaksi; d. the description of the fairness of the transaction;
e. pemenuhan ketentuan terkait; dan e. the compliance with the relevant provisions; and
f. dalam hal terdapat hubungan afiliasi, selain f. if there was affiliated relationship, other than disclosing
mengungkapkan informasi sebagaimana dimaksud the information as elaborated in point a) to e), the Issuer
dalam huruf a) sampai dengan huruf e), Emiten atau or Public Company shall also disclose:
Perusahaan Publik juga mengungkapkan informasi:
i. pernyataan Direksi bahwa transaksi afiliasi i. statement from the Board of Directors to explain
telah melalui prosedur yang memadai that the affiliated transaction has gone through
untuk memastikan bahwa transaksi afiliasi adequate procedures to ensure that the transaction
dilaksanakan sesuai dengan praktik bisnis yang done in accordance with generally accepted
berlaku umum antara lain dilakukan dengan business practices among others by complying
memenuhi prinsip transaksi yang wajar (arms- with the arms-length principle; and
length principle); dan
ii. peran Dewan Komisaris dan komite audit ii. the role of the Board of Commissioners and
dalam melakukan prosedur yang memadai the audit committee in carrying out adequate
untuk memastikan bahwa transaksi afiliasi procedures to ensure that affiliated transactions
dilaksanakan sesuai dengan praktik bisnis yang are carried out in accordance with generally
berlaku umum antara lain dilakukan dengan accepted business practices, among others, by
memenuhi prinsip transaksi yang wajar (arms- complying with the arms-length principle;
length principle); iii. for affiliated transactions or material transactions
iii. untuk transaksi afiliasi atau transaksi material which are business activities carried out in order
yang merupakan kegiatan usaha yang dijalankan to generate business income and are carried out
dalam rangka menghasilkan pendapatan usaha regularly, repeatedly, and/or continuously, an
dan dijalankan secara rutin, berulang, dan/atau explanation is added that the affiliated transactions
berkelanjutan, ditambahkan penjelasan bahwa or material transactions are business activities
transaksi afiliasi atau transaksi material tersebut carried out in order to generate business income
merupakan kegiatan usaha yang dijalankan and run regularly, repeatedly, and/or continuously;
dalam rangka menghasilkan pendapatan In the event that the affiliated transactions or
usaha dan dijalankan secara rutin, berulang, material transactions in question have been
dan/atau berkelanjutan; Dalam hal transaksi disclosed in the annual financial statements,
afiliasi atau transaksi material dimaksud telah additional information regarding the disclosure
diungkapkan dalam laporan keuangan tahunan, reference in the annual financial statements is
ditambahkan informasi mengenai rujukan added;
pengungkapan dalam laporan keuangan tahunan
tersebut.
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iv. untuk pengungkapan transaksi afiliasi dan/ vi. for disclosure of affiliated transactions and/or
atau transaksi benturan kepentingan yang conflict of interest transactions resulting from
merupakan hasil pelaksanaan transaksi afiliasi the implementation of affiliated transactions
dan/atau transaksi benturan kepentingan yang and/or conflict of interest transactions
telah disetujui pemegang saham independen, that have been approved by independent
ditambahkan informasi mengenai tanggal shareholders, additional information regarding
pelaksanaan RUPS yang menyetujui transaksi the date of the GMS which approved the
afiliasi dan/atau transaksi benturan kepentingan affiliated transactions and/or conflict of
tersebut; dan interest transactions is added; and
v. dalam hal tidak terdapat transaksi afiliasi dan/ vii. in the event that there is no affiliated transaction
atau transaksi benturan kepentingan, maka and/or conflict of interest transaction, then this
diungkapkan mengenai hal tersebut; is disclosed;
16. perubahan ketentuan peraturan perundang-undangan the significant changes in rules and regulations towards 109
yang berpengaruh signifikan terhadap Emiten atau the Issuer or Public Company’s operation and its effect
Perusahaan Publik dan dampaknya terhadap laporan towards the financial report (if any);
keuangan (jika ada); dan
17. perubahan kebijakan akuntansi, alasan dan dampaknya the changes in the accounting policies, its reason and effect 109
terhadap laporan keuangan (jika ada). towards the financial report (if any).
G. Tata Kelola Emiten atau Perusahaan Publik Corporate Governance of the Issuer or Public Company
Tata kelola Emiten atau Perusahaan Publik paling sedikit The corporate governance of the Issuer or Public Company
memuat uraian singkat mengenai: shall at least include a brief description of:
1. Rapat Umum Pemegang Saham (RUPS), paling sedikit General Meeting of Shareholders (GMS), at least include: 118-129
memuat:
a. Informasi mengenai keputusan RUPS pada tahun a. the information of the resolutions of the GMS in the
buku dan 1 tahun sebelum tahun buku meliputi: fiscal year and 1 (one) year prior the fiscal year include:
i. keputusan RUPS pada tahun buku dan 1 tahun i. the resolution of the GMS in the fiscal year and
sebelum tahun buku yang direalisasikan pada 1 (one) year prior the fiscal year that realized in
tahun buku; dan the fiscal year; and
ii. keputusan RUPS pada tahun buku dan 1 tahun ii. the resolution of the GMS in the fiscal year and
sebelum tahun buku yang belum direalisasikan one year prior of the fiscal year that has not been
beserta alasan belum direalisasikan; realized along with the reason.
b. dalam hal Emiten atau Perusahaan Publik b. in the event that the Issuer or Public Company uses an
menggunakan pihak independen dalam pelaksanaan independent party in the implementation of the GMS to
RUPS untuk melakukan perhitungan suara, maka calculate the votes, then this matter shall be disclosed.
diungkapkan mengenai hal tersebut.
2. Direksi, paling sedikit memuat: The Board of Directors, include: 139-155
a. tugas dan tanggung jawab masing-masing anggota a. the Board of Directors duties and responsibilities; the
Direksi; Informasi mengenai tugas dan tanggung information about each duties and responsibilities of
jawab masing-masing anggota Direksi diuraikan dan the Board of Directors shall be presented in tabular
dapat disajikan dalam bentuk tabel. form.
b. pernyataan bahwa Direksi memiliki pedoman atau b. a statement that the Board of Directors has guidelines
piagam (charter) Direksi; or Board of Directors’ charter;
c. kebijakan dan pelaksanaan frekuensi rapat Direksi, c. the policies and implementation of the frequency of
rapat Direksi bersama Dewan Komisaris, dan tingkat meetings of the Board of Directors, meetings of the
kehadiran anggota Direksi dalam rapat tersebut Board of Directors with the Board of Commissioners,
termasuk kehadiran dalam RUPS; informasi tingkat and the level of attendance of members of the Board
kehadiran anggota Direksi dalam rapat Direksi, rapat of Directors in the meeting including attendance at
Direksi bersama Dewan Komisaris, atau RUPS dapat the GMS; information on the level of attendance of
disajikan dalam bentuk tabel. members of the Board of Directors at the meeting of
the Board of Directors, the meeting of the Board of
Directors with the Board of Commissioners, or the
GMS can be presented in tabular form.
d. pelatihan dan/atau peningkatan kompetensi anggota d. training and/or competency improvement of members
Direksi: of the Board of Directors:
i. kebijakan pelatihan dan/atau peningkatan i. policies for training and/or improving the
kompetensi anggota Direksi, termasuk program competence of members of the Board of Directors,
orientasi bagi anggota Direksi yang baru diangkat including an orientation program for newly
(jika ada); dan appointed members of the Board of Directors (if
any); and
ii. pelatihan dan/atau peningkatan kompetensi ii. training and/or competency improvement
yang diikuti anggota Direksi dalam tahun buku attended by members of the Board of Directors
(jika ada); in the financial year (if any);
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e. penilaian Direksi terhadap kinerja komite yang e. the evaluation of the Board of Directors on the
mendukung pelaksanaan tugas Direksi pada tahun performance of the committees that support the
buku paling sedikit memuat: implementation of the duties of the Board of Directors
in the fiscal year shall at least contain:
i. prosedur penilaian kinerja; dan i. the performance evaluation procedure;
ii. kriteria yang digunakan seperti capaian kinerja ii. the criteria used, such as achievements,
selama tahun buku, kompetensi dan kehadiran competency, attendance at meeting; and
dalam rapat; dan
f. dalam hal Emiten atau Perusahaan Publik tidak f. in the event that the Issuer or Public Company does not
memiliki komite yang mendukung pelaksanaan tugas have a committee that supports the implementation of
Direksi, maka diungkapkan mengenai hal tersebut. the duties of the Board of Directors, this matter shall
be disclosed.
3. Dewan Komisaris, paling sedikit memuat: The Board of Commissioners, shall include: 130-139
a. tugas dan tanggung jawab Dewan Komisaris; a. duties and responsibilities of the Board of
Commissioners;
b. pernyataan bahwa Dewan Komisaris memiliki b. a statement that the Board of Commissioners has
pedoman atau piagam (charter) Dewan Komisaris; guidelines or Board of Commissioners’ charter;
c. kebijakan dan pelaksanaan frekuensi rapat Dewan c. policies and implementation of the frequency of
Komisaris, rapat Dewan Komisaris bersama Direksi meetings of the Board of Commissioners, meetings of
dan tingkat kehadiran anggota Dewan Komisaris the Board of Commissioners with the Board of Directors
dalam rapat tersebut termasuk kehadiran dalam RUPS; and the level of attendance of members of the Board of
Informasi tingkat kehadiran anggota Dewan Komisaris Commissioners in these meetings including attendance
dalam rapat Dewan Komisaris, rapat Dewan Komisaris at the GMS; Information on the level of attendance of
bersama Direksi, atau RUPS dapat disajikan dalam members of the Board of Commissioners at the meeting
bentuk tabel. of the Board of Commissioners, the meeting of the
Board of Commissioners with the Board of Directors,
or the GMS can be presented in tabular form.
d. pelatihan dan/atau peningkatan kompetensi anggota d. training and/or competency improvement of members
Dewan Komisaris: of the Board of Commissioners:
i. kebijakan pelatihan dan/atau peningkatan i. policies for training and/or improving the
kompetensi anggota Dewan Komisaris, termasuk competence of members of the Board of
program orientasi bagi anggota Dewan Komisaris Commissioners, including an orientation program
yang baru diangkat (jika ada); dan for newly appointed members of the Board of
Commissioners (if any); and
ii. pelatihan dan/atau peningkatan kompetensi ii. training and/or competency improvement
yang diikuti anggota Dewan Komisaris dalam attended by members of the Board of
tahun buku (jika ada); Commissioners in the fiscal year (if any);
e. penilaian kinerja Direksi dan Dewan Komisaris serta e. performance appraisal of the Board of Directors and the
masing-masing anggota Direksi dan anggota Dewan Board of Commissioners as well as each member of the
Komisaris, paling sedikit memuat: Board of Directors and the Board of Commissioners,
at least containing:
i. prosedur pelaksanaan penilaian kinerja; i. procedures for implementing performance
appraisals;
ii. kriteria yang digunakan seperti capaian kinerja ii. the criteria used are performance achievements
selama tahun buku, kompetensi dan kehadiran during the financial year, competence and
dalam rapat; dan attendance at meetings; and
iii. pihak yang melakukan penilaian; dan iii. the party conducting the assessment; and
f. penilaian Dewan Komisaris terhadap kinerja f. the Board of Commissioners' assessment of the
Komite yang mendukung pelaksanaan tugas Dewan performance of the Committees that support
Komisaris pada tahun buku meliputi: the implementation of the duties of the Board of
Commissioners in the financial year includes:
i. prosedur penilaian kinerja; dan i. performance appraisal procedures; and
ii. kriteria yang digunakan seperti capaian kinerja ii. the criteria used are performance achievements
selama tahun buku, kompetensi dan kehadiran during the financial year, competence and
dalam rapat. attendance at meetings.
4. Nominasi dan remunerasi Direksi dan Dewan Komisaris, the nomination and remuneration of the Board of Directors 157-163
paling sedikit memuat: and the Board of Commissioners shall at least contain:
a. prosedur nominasi, meliputi uraian singkat mengenai a. the nomination procedure, including a brief description
kebijakan dan proses nominasi anggota Direksi dan/ of the nomination policies and processes for members
atau anggota Dewan Komisaris; dan of the Board of Directors and/or members of the Board
of Commissioners; and
b. prosedur dan pelaksanaan remunerasi Direksi dan b. procedures and implementation of remuneration for the
Dewan Komisaris, antara lain: Board of Directors and the Board of Commissioners,
among others:
i. prosedur penetapan remunerasi Direksi dan i. procedures for determining remuneration for the
Dewan Komisaris; Board of Directors and the Board of Commissioners;
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ii. struktur remunerasi Direksi dan Dewan ii. the remuneration structure of the Board of
Komisaris seperti, gaji, tunjangan, tantiem/ Directors and the Board of Commissioners such as
bonus dan lainnya; dan salary, allowances, tantiem/bonus and others; and
iii. besarnya remunerasi masing-masing anggota iii. the amount of remuneration for each member of
Direksi dan anggota Dewan Komisaris; the Board of Directors and member of the Board
Pengungkapan informasi dapat disajikan dalam of Commissioners; Disclosure of information can
bentuk tabel. be presented in tabular form.
5. Dewan Pengawas Syariah, bagi Emiten atau Perusahaan The Sharia Supervisory Board, for the Issuers or Public 163-166
Publik yang menjalankan kegiatan usaha berdasarkan Company who carries out business activities based on
prinsip syariah sebagaimana tertuang dalam anggaran sharia principles as stated in the articles of association,
dasar, paling sedikit memuat: shall at least contain:
a. nama; a. name;
b. dasar hukum pengangkatan Dewan Pengawas b. the legal basis of the appointment of the Sharia
Syariah; Supervisory Board;
c. periode penugasan Dewan Pengawas Syariah; c. the period of assignment of the Sharia Supervisory
Board;
d. tugas dan tanggung jawab Dewan Pengawas Syariah; d. duties and responsibilities of the Sharia Supervisory
dan Board; and
e. frekuensi dan cara pemberian nasihat dan saran serta e. the frequency and method of providing advice and
pengawasan pemenuhan prinsip syariah di pasar suggestions as well as supervising the fulfilment of
modal terhadap Emiten atau Perusahaan Publik; sharia principles in the capital market to the Issuer or
Public Company;
6. Komite Audit, paling sedikit memuat: The Audit Committee, include: 166-174
a. nama dan jabatannya dalam keanggotaan komite; a. name and positions in the committee;
b. usia; b. age;
c. kewarganegaraan; c. nationality;
d. riwayat pendidikan; d. educational background;
e. riwayat jabatan, meliputi informasi: e. work experience, include:
i. dasar hukum penunjukan sebagai anggota i. legal basis for appointment as committee member;
komite;
ii. rangkap jabatan, baik sebagai anggota Dewan ii. concurrent positions, either as a member of the
Komisaris, anggota Direksi, dan/atau anggota Board of Commissioners, member of the Board of
komite serta jabatan lainnya (jika ada); dan Directors, and/or committee member and other
positions (if any); and
iii. pengalaman kerja beserta periode waktunya baik iii. work experience and period of time both inside and
di dalam maupun di luar Emiten atau Perusahaan outside the Issuer or Public Company;
Publik;
f. periode dan masa jabatan anggota komite audit; f. period and term of office of audit committee members;
g. pernyataan independensi komite audit; g. statement of independence of the audit committee;
h. pelatihan dan/atau peningkatan kompetensi yang h. training and/or competency improvement that have
telah diikuti dalam tahun buku (jika ada); been followed in the fiscal year (if any);
i. kebijakan dan pelaksanaan frekuensi rapat komite i. policies and implementation of the frequency of audit
audit dan tingkat kehadiran anggota komite audit committee meetings and the level of attendance of
dalam rapat tersebut; dan audit committee members in those meetings; and
j. pelaksanaan kegiatan komite audit pada tahun buku j. the implementation of the audit committee’s activities
sesuai dengan yang dicantumkan dalam pedoman for the financial year in accordance with the guidelines
atau piagam (charter) komite audit; or charter of the audit committee;
7. Komite atau fungsi nominasi dan remunerasi Emiten atau the nomination and remuneration committee or function of 175-182
Perusahaan Publik, paling sedikit memuat: the Issuer and Public Company, at least including:
a. nama dan jabatannya dalam keanggotaan komite; a. name and positions in the committee;
b. usia; b. age;
c. kewarganegaraan; c. nationality;
d. riwayat pendidikan; d. educational background;
e. riwayat jabatan, meliputi informasi: e. work experience, include:
i. dasar hukum penunjukan sebagai anggota i. legal basis for appointment as committee
komite; member;
ii. rangkap jabatan, baik sebagai anggota Dewan ii. concurrent positions, either as a member of the
Komisaris, anggota Direksi, dan/atau anggota Board of Commissioners, member of the Board
komite serta jabatan lainnya (jika ada); dan of Directors, and/or committee member and
iii. pengalaman kerja beserta periode waktunya baik other positions (if any); and
di dalam maupun di luar Emiten atau Perusahaan iii. work experience and period of time both inside
Publik; and outside the Issuer or Public Company;
f. periode dan masa jabatan anggota komite; f. period and term of office of the committee members;
g. pernyataan independensi komite; g. statement of independence of the committee;
h. pelatihan dan/atau peningkatan kompetensi yang h. training and/or competency improvement that have
telah diikuti dalam tahun buku (jika ada); been followed in the fiscal year (if any);
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i. uraian tugas dan tanggung jawab; i. description of duties and responsibilities;
j. pernyataan bahwa telah memiliki pedoman atau j. a statement that it has a guideline or charter;
piagam (charter);
k. kebijakan dan pelaksanaan frekuensi rapat dan k. policies and implementation of the frequency of
tingkat kehadiran anggota dalam rapat tersebut; meetings and the level of attendance of members at
the meeting;
l. uraian singkat pelaksanaan kegiatan pada tahun l. a brief description of the implementation of activities
buku; dan in the fiscal year; and
m. dalam hal tidak dibentuk komite nominasi dan m. in the event that no nomination and remuneration
remunerasi, Emiten atau Perusahaan Publik committee is formed, the Issuer or Public Company is
cukup mengungkapkan informasi sebagaimana sufficient to disclose the information as referred to in
dimaksud dalam huruf i) sampai dengan huruf l) dan letter i) to letter l) and disclose:
mengungkapkan:
i. alasan tidak dibentuknya komite; dan i. reasons for not forming the committee; and
ii. pihak yang melaksanakan fungsi nominasi dan ii. the party carrying out the nomination and
remunerasi; remuneration function;
8. Komite lain yang dimiliki Emiten atau Perusahaan Publik other committee of the Issuer or Public Company to support 182-
dalam rangka mendukung fungsi dan tugas Direksi (jika the role and function of the Board of Directors (if any) and/ 187,192-
ada) dan/atau komite yang mendukung fungsi dan tugas or committees who support the function and duties of the 195,196-
Dewan Komisaris, paling sedikit memuat: Board of Commissioners, at least including: 200,200-
a. nama dan jabatannya dalam keanggotaan komite; a. name and positions in the committee; 203,203-
b. usia; b. age; 207
c. kewarganegaraan; c. nationality;
d. riwayat pendidikan; d. educational background;
e. riwayat jabatan, meliputi informasi: e. work experience, include:
f. dasar hukum penunjukan sebagai anggota komite; f. legal basis for appointment as committee member;
g. rangkap jabatan, baik sebagai anggota Dewan g. concurrent positions, either as a member of the Board
Komisaris, anggota Direksi, dan/atau anggota komite of Commissioners, member of the Board of Directors,
serta jabatan lainnya (jika ada); dan and/or committee member and other positions (if
any); and
h. pengalaman kerja beserta periode waktunya baik di h. work experience and period of time both inside and
dalam maupun di luar Emiten atau Perusahaan Publik; outside the Issuer or Public Company;
i. periode dan masa jabatan anggota komite; i. period and term of office of the committee members;
j. pernyataan independensi komite; j. statement of independence of the committee;
k. pelatihan dan/atau peningkatan kompetensi yang k. training and/or competency improvement that have
telah diikuti dalam tahun buku (jika ada); dan been followed in the fiscal year (if any);
l. uraian tugas dan tanggung jawab; l. description of duties and responsibilities;
m. pernyataan bahwa telah memiliki pedoman atau m. a statement that it has a guideline or charter;
piagam (charter) komite;
n. kebijakan dan pelaksanaan frekuensi rapat komite n. policies and implementation of the frequency of
dan tingkat kehadiran anggota komite dalam rapat meetings and the level of attendance of members at
tersebut; dan the meeting;
o. uraian singkat pelaksanaan kegiatan komite pada o. a brief description of the implementation of activities
tahun buku. in the fiscal year.
9. Sekretaris Perusahaan, paling sedikit memuat: Corporate Secretary, at least include: 207-210
a. nama; a. name;
b. domisili; b. domicile;
c. riwayat jabatan, meliputi: c. work experience, include:
i. dasar hukum penunjukan sebagai sekretaris i. legal basis for appointment as corporate secretary;
perusahaan; dan and
ii. pengalaman kerja beserta periode ii. work experience and the time period both in and
waktunya baik di dalam maupun outside the Company;
di luar Emiten atau Perusahaan Publik;
d. riwayat pendidikan; d. educational background;
e. pelatihan dan/atau peningkatan kompetensi yang e. training or competency development participated in
diikuti dalam tahun buku; dan the fiscal year; and
f. uraian singkat pelaksanaan tugas sekretaris f. brief description of the implementation of corporate
perusahaan pada tahun buku. secretary duties in the fiscal year.
Unit Audit Internal, paling sedikit memuat: Internal Audit Unit, include: 211-215
a. nama kepala unit audit internal; a. name of head of internal audit;
b. riwayat jabatan, meliputi: b. work experience, include:
i. dasar hukum penunjukan sebagai kepala unit i. legal basis for appointment as head of internal
audit internal; dan audit;
ii. pengalaman kerja beserta periode waktunya baik ii. work experience and the time period both in and
di dalam maupun di luar Emiten atau Perusahaan outside the Issuer or Public Company;
Publik;
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10. c. kualifikasi atau sertifikasi sebagai profesi audit c. qualification or certification as internal audit (if any);
internal (jika ada);
d. pelatihan dan/atau peningkatan kompetensi yang d. training or competency development in the fiscal year.
diikuti dalam tahun buku;
e. struktur dan kedudukan Unit Audit Internal; e. structure and position of Internal Audit Unit;
f. uraian tugas dan tanggung jawab; f. description of duties and responsibilities;
g. pernyataan bahwa telah memiliki pedoman atau g. a statement that it has a guideline or Internal Audit
piagam (charter) Unit Audit Internal; dan Unit charter;
h. uraian singkat pelaksanaan tugas unit audit h. brief description about the implementation of duties
internal pada tahun buku termasuk kebijakan dan of the Internal audit unit in the fiscal year include the
pelaksanaan frekuensi rapat dengan Direksi, Dewan policies and implementation of meeting frequency
Komisaris, dan/atau Komite Audit; with the Board of Directors, Board of Commissioners,
or Audit Committee;
11. uraian mengenai sistem pengendalian internal (internal a description of the internal control system implemented by 219-223
control) yang diterapkan oleh Emiten atau Perusahaan the Issuer or Public Company, at least containing:
Publik, paling sedikit memuat:
a. pengendalian keuangan dan operasional, serta a. financial and operational control, as well as compliance
kepatuhan terhadap peraturan perundang-undangan with other laws and regulations;
lainnya;
b. tinjauan atas efektivitas sistem pengendalian b. review of the effectiveness of the internal control
internal; dan system; and
c. pernyataan Direksi dan/atau Dewan Komisaris atas c. statement of the Board of Directors and/or Board of
kecukupan sistem pengendalian internal; Commissioners on the adequacy of the internal control
system;
12. sistem manajemen risiko yang diterapkan oleh Emiten risk management system implemented by the Issuer or 223-228
atau Perusahaan Publik, paling sedikit memuat: Public Company, at least include:
a. gambaran umum mengenai sistem manajemen risiko a. general description about the Company’s risk
Emiten atau Perusahaan Publik; management system;
b. jenis risiko dan cara pengelolaannya; b. type of risks and how to manage;
c. tinjauan atas efektivitas sistem manajemen risiko c. review of the effectiveness of the Issuer’s or Public
Emiten atau Perusahaan Publik; dan Company’s risk management system; and
d. pernyataan Direksi dan/atau Dewan Komisaris atau d. statement of the Board of Directors and/or the Board of
komite audit atas kecukupan sistem manajemen Commissioners or the audit committee on the adequacy
risiko; of the risk management system;
13. perkara hukum yang berdampak material yang dihadapi legal cases that have a material impact faced by the 228-233
oleh Emiten atau Perusahaan Publik, entitas anak, Company, subsidiaries, members of the Board of Directors
anggota Direksi dan anggota Dewan Komisaris (jika ada), and members of the Board of Commissioners (if any), at
paling sedikit memuat: least contain:
a. pokok perkara/gugatan; a. subject matter/claim;
b. status penyelesaian perkara/gugatan; dan b. status of settlement of cases/claims; and
c. pengaruhnya terhadap kondisi Emiten atau c. the effect on the condition of the Company;
Perusahaan Publik;
14. informasi tentang sanksi administratif/sanksi yang information on administrative sanctions/sanctions imposed 233
dikenakan kepada Emiten atau Perusahaan Publik, on the Company, members of the Board of Commissioners
anggota Dewan Komisaris dan anggota Direksi, oleh and members of the Board of Directors, by the Financial
Otoritas Jasa Keuangan dan otoritas lainnya pada tahun Services Authority and other authorities for the fiscal year
buku (jika ada); (if any);
15. informasi mengenai kode etik Emiten atau Perusahaan information on code of ethic and business conducts, include: 233-235
Publik meliputi:
a. pokok-pokok kode etik; a. the main points of the code of ethics;
b. bentuk sosialisasi kode etik dan upaya penegakannya; b. the form of socialization of the code of ethics and its
dan enforcement efforts; and
c. pernyataan bahwa kode etik berlaku bagi anggota c. a statement that the code of ethics applies to members
Direksi, anggota Dewan Komisaris, dan karyawan of the Board of Directors, members of the Board of
Emiten atau Perusahaan Publik; Commissioners, and employees of the Issuer or Public
Company;
16. uraian singkat mengenai kebijakan pemberian a brief description of the policy of providing long-term 104
kompensasi jangka panjang berbasis kinerja kepada performancebased compensation to management and/
manajemen dan/atau karyawan yang dimiliki oleh or employees owned by the Company (if any), including
Emiten atau Perusahaan Publik (jika ada), antara lain the management stock ownership program (MSOP)
berupa program kepemilikan saham oleh manajemen and/or program employee stock ownership (ESOP);
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(management stock ownership program/MSOP) dan/atau In terms of providing compensation in the form of a
program kepemilikan saham oleh karyawan (employee management stock ownership program (MSOP) and/
stock ownership program/ESOP); Dalam hal pemberian or an employee stock ownership program (ESOP), the
kompensasi berupa program kepemilikan saham oleh information disclosed must at least contain:
manajemen (management stock ownership program/
MSOP) dan/atau program kepemilikan saham oleh
karyawan (employee stock ownership program/
ESOP), informasi yang diungkapkan paling sedikit
memuat:
a. jumlah saham dan/atau opsi; a. number of shares or option;
b. jangka waktu pelaksanaan; b. implementation period;
c. persyaratan karyawan dan/atau manajemen yang c. requirements for eligible employees and/or
berhak; dan management; and
d. harga pelaksanaan atau penentuan harga d. exercise price or determination of exercise price;
pelaksanaan;
17. uraian singkat mengenai kebijakan pengungkapan a brief description of the information disclosure policy 243
informasi mengenai: regarding:
a. kepemilikan saham anggota Direksi dan anggota a. share ownership of members of the Board of Directors
Dewan Komisaris paling lambat 3 (tiga) hari kerja and members of the Board of Commissioners no later
setelah terjadinya kepemilikan atau setiap perubahan than 3 (three) working days after the occurrence of
kepemilikan atas saham Perusahaan Terbuka; dan ownership or any change in ownership of shares of a
Public Company; and
b. pelaksanaan atas kebijakan dimaksud; b. implementation of the said policy;
18. uraian mengenai sistem pelaporan pelanggaran a description of the whistleblowing system at the Issuer or 246-249
(whistleblowing system) di Emiten atau Perusahaan Publik, Public Company, at least containing:
paling sedikit memuat:
a. cara penyampaian laporan pelanggaran; a. method of submitting violation reports;
b. perlindungan bagi pelapor; b. protection for whistleblowers;
c. penanganan pengaduan; c. the handling of complaints;
d. pihak yang mengelola pengaduan; dan d. the party managing the complaint; and
e. hasil dari penanganan pengaduan, paling sedikit: e. the results of the handling of complaints, at least:
i. jumlah pengaduan yang masuk dan diproses i. the number of complaints received and processed
dalam tahun buku; dan in the financial year; and
ii. tindak lanjut pengaduan; dalam hal Emiten ii. follow-up of the complaints; in the event that
atau Perusahaan Publik tidak memiliki sistem the Issuer or Public Company does not have a
pelaporan pelanggaran (whistleblowing system), whistleblowing system, a disclosure is needed
maka diungkapkan mengenai hal tersebut. regarding this matter.
19. uraian mengenai kebijakan anti korupsi Emiten atau a description of the anti-corruption policy of the Company, 244
Perusahaan Publik, paling sedikit memuat: at least containing:
a. program dan prosedur yang dilakukan dalam a. programs and procedures implemented in overcoming
mengatasi praktik korupsi, balas jasa (kickbacks), corrupt practices, kickbacks, fraud, bribery and/or
fraud, suap dan/atau gratifikasi dalam Emiten atau gratuities in the Issuer or Public Company; and
Perusahaan Publik; dan b. anti-corruption training/socialization to employees
b. pelatihan/sosialisasi anti korupsi kepada karyawan of the Issuer or Public Company; in the event that
Emiten atau Perusahaan Publik; dalam hal Emiten the Issuer or Public Company does not have an anti-
atau Perusahaan Publik tidak memiliki kebijakan anti corruption policy, the reasons for not having the said
korupsi, maka dijelaskan alasan tidak dimilikinya policy shall be explained.
kebijakan dimaksud.
20. penerapan atas pedoman tata kelola Perusahaan Terbuka implementation of the Public Company governance 251-255
bagi Emiten yang menerbitkan efek bersifat ekuitas atau guidelines for Issuers that issue equity securities or Public
Perusahaan Publik, meliputi: Company, including:
a. pernyataan mengenai rekomendasi yang telah a. a statement regarding the recommendations that have
dilaksanakan; dan/atau been implemented; and/or
b. penjelasan atas rekomendasi yang belum dilaksanakan, b. explanation of recommendations that have not been
disertai alasan dan alternatif pelaksanaannya (jika ada). implemented, along with reasons and alternative
Pengungkapan informasi dapat disajikan dalam bentuk implementations (if any). Disclosure of information
tabel. can be presented in tabular form.
H. Tanggung Jawab Sosial dan Lingkungan Emiten atau Social and Environmental Responsibility of the Issuer
Perusahaan Publik or Public Company
1. informasi yang diungkapkan dalam bagian tanggung the information disclosed in the social and environmental
jawab sosial dan lingkungan merupakan Laporan responsibility section is a Sustainability Report as referred
Keberlanjutan (Sustainability Report) sebagaimana to in the Financial Services Authority Regulation Number
dimaksud dalam Peraturan Otoritas Jasa Keuangan 51/POJK.03/2017 concerning the Implementation of
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No. Kriteria Criteria
Page
Nomor 51/POJK.03/2017 tentang Penerapan Keuangan Sustainable Finance for Financial Services Institutions, 258-307
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Issuers, and Public Companies, at most slightly load:
Perusahaan Publik, paling sedikit memuat:
a. penjelasan strategi keberlanjutan; a. explanation of the sustainability strategy;
b. ikhtisar aspek keberlanjutan (ekonomi, sosial, dan b. an overview of sustainability aspects (economic, social,
lingkungan hidup); and environmental);
c. profil singkat Emiten atau Perusahaan Publik; c. brief profile of the Issuer or Public Company;
d. penjelasan Direksi; d. explanation of the Board of Directors;
e. tata kelola keberlanjutan; e. sustainability governance;
f. kinerja keberlanjutan; f. sustainability performance;
g. verifikasi tertulis dari pihak independen, jika ada; g. written verification from an independent party, if any;
h. lembar umpan balik (feedback) untuk pembaca, jika h. a feedback sheet for readers, if any; and
ada; dan
i. tanggapan Emiten atau Perusahaan Publik terhadap i. the response of the Company to the previous year's
umpan balik laporan tahun sebelumnya; report feedback;
2. laporan keberlanjutan sebagaimana dimaksud pada angka the sustainability report as referred to point 1), must be
1), harus disusun sesuai Pedoman Teknis Penyusunan prepared in accordance with the Technical Guidelines for
Laporan Keberlanjutan bagi Emiten dan Perusahaan the Preparation of a Sustainability Report for the Issuer
Publik sebagaimana tercantum dalam Lampiran II yang and Public Company as contained in Appendix II which is
merupakan bagian tidak terpisahkan dari Surat Edaran an integral part of this Financial Services Authority Circular
Otoritas Jasa Keuangan ini; Letter;
3. informasi Laporan Keberlanjutan pada angka 1) dapat: information on the Sustainability Report in number 1) can:
a. diungkapkan pada bagian lain yang relevan di luar a. be disclosed in other relevant sections outside the
bagian tanggung jawab sosial dan lingkungan, seperti social and environmental responsibility section, such as
penjelasan Direksi terkait Laporan Keberlanjutan the Directors' explanation regarding the Sustainability
diungkapkan dalam bagian terkait Laporan Direksi; Report disclosed in the section related to the Directors'
dan/atau Report; and/or
b. merujuk pada bagian lain di luar bagian tanggung b. refer to other sections outside the social and
jawab sosial dan lingkungan dengan tetap mengacu environmental responsibility section by still
pada Pedoman Teknis Penyusunan Laporan referring to the Technical Guidelines for the
Keberlanjutan Bagi Emiten dan Perusahaan Publik Preparation of Sustainability Reports for Issuers and
sebagaimana tercantum dalam Lampiran II yang Public Companies as listed in Appendix II which is
merupakan bagian tidak terpisahkan dari Surat an integral part of this Financial Services Authority
Edaran Otoritas Jasa Keuangan ini, seperti profil Circular Letter, such as the profile of the Issuer or
Emiten atau Perusahaan Publik; Public Company;
4. laporan keberlanjutan sebagaimana dimaksud pada the sustainability report as referred to point 1) is an
angka 1) merupakan bagian yang tidak terpisahkan dari inseparable part of the Annual Report but can be presented
Laporan Tahunan namun dapat disajikan secara terpisah separately from the Annual Report;
dengan Laporan Tahunan;
5. dalam hal Laporan Keberlanjutan disajikan secara terpisah in the event that the Sustainability Report is presented
dengan Laporan Tahunan, informasi yang diungkapkan separately from the Annual Report, the information disclosed
dalam Laporan Keberlanjutan dimaksud harus: in the said Sustainability Report must:
a. memuat seluruh informasi sebagaimana dimaksud a. contain all the information as referred to in number
pada angka 1); dan 1); and
b. disusun sesuai Pedoman Teknis Penyusunan Laporan b. be prepared in accordance with the Technical Guidelines
Keberlanjutan bagi Emiten dan Perusahaan Publik for the Preparation of a Sustainability Report for Issuers
sebagaimana tercantum dalam Lampiran II yang and Public Companies as listed in Appendix II which
merupakan bagian tidak terpisahkan dari Surat is an integral part of this Financial Services Authority
Edaran Otoritas Jasa Keuangan ini; Circular Letter;
6. dalam hal Laporan Keberlanjutan disajikan secara terpisah in the event that the Sustainability Report is presented
dengan Laporan Tahunan, maka dalam bagian tanggung separately from the Annual Report, then the social
jawab sosial dan lingkungan memuat informasi bahwa and environmental responsibility section contains
informasi mengenai tanggung jawab sosial dan lingkungan information that information on social and environmental
telah diungkapkan dalam Laporan Keberlanjutan yang responsibility has been disclosed in the Sustainability Report
disajikan secara terpisah dari Laporan Tahunan; dan which is presented separately from the Annual Report; and
7. penyampaian Laporan Keberlanjutan yang disajikan submission of the Sustainability Report which is presented
secara terpisah dengan Laporan Tahunan harus separately from the Annual Report must be submitted
disampaikan bersamaan dengan penyampaian Laporan together with the submission of the Annual Report.
Tahunan.
I. Laporan Keuangan Tahunan yang telah Diaudit Audited Annual Financial Statements
J. Surat Pernyataan Anggota Direksi dan Anggota Letter of Statement of the Members of the Board of
Dewan Komisaris tentang Tanggung Jawab atas Directors and Members of the Board of Commissioners
Laporan Tahunan concerning the Responsibility of the Annual Report
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Indeks Referensi POJK No. 51/
POJK.03/2017 tentang Penerapan
Keuangan Berkelanjutan bagi
Lembaga Jasa Keuangan, Emiten, dan
Perusahaan Publik
Reference Index of POJK No. 51/SEOJK.03/2017 concerning
the Implementation of Sustainable Finance for Financial Service
Institution, Issuers, and Public Companies
Halaman
No. Kriteria Criteria
Page
I. BENTUK LAPORAN KEBERLANJUTAN | THE FORM OF SUSTAINABILITY REPORT
A. laporan keberlanjutan disajikan dalam bentuk dokumen the sustainability report shall be presented in both hard ✓
cetak dan dokumen elektronik. and soft copy.
B. laporan keberlanjutan yang disajikan dalam bentuk the presented sustainability report in a soft copy is a ✓
dokumen elektronik merupakan laporan keberlanjutan converted Sustainability Report in a Portable Document
yang dikonversi dalam format Portable Document Format Format (PDF) file format, to be submitted to the Financial
(PDF) dan disampaikan kepada Otoritas Jasa Keuangan Services Authority through the Electronic Reporting
melalui Sistem Pelaporan Elektronik (SPE) sebagaimana System (SPE) as regulated in the Financial Services
diatur dalam Peraturan Otoritas Jasa Keuangan Authority Regulation regarding the report submission
mengenai penyampaian laporan melalui SPE Emiten atau through SPE of the Issuer or Public Company.
Perusahaan Publik.
C. laporan keberlanjutan yang disajikan sebagai bagian dari the sustainability report is a part of the annual report and ✓
Laporan Tahunan disajikan dalam bahasa indonesia dan is presented in indonesian and foreign language, at least
bahasa asing yang paling sedikit menggunakan bahasa in English.
Inggris.
D. laporan keberlanjutan dapat menyajikan informasi the Sustainability Report may present information in ✓
berupa gambar, grafik, tabel, dan/atau diagram dengan pictures, graphs, tables, and/or diagrams by including
mencantumkan judul dan/atau keterangan yang jelas, clear titles and/or descriptions so that they are easy to
sehingga mudah dibaca dan dipahami. read and understand.
II. ISI LAPORAN KEBERLANJUTAN | THE CONTENT OF SUSTAINABILITY REPORT
A. Strategi Keberlanjutan Sustainability Strategy
1. penjelasan strategi keberlanjutan elaboration of sustainability strategy 258
B. Ikhtisar Kinerja Aspek Keberlanjutan Highlights of Sustainability Aspect Performance
1. aspek ekonomi, paling sedikit memuat: economic aspect that must cover at least the following 12
information:
a. kuantitas produksi atau jasa yang dijual; a. quantity of products/services offered;
b. pendapatan atau penjualan; b. revenue or sales;
c. laba atau rugi bersih; c. nett profit/loss;
d. produk ramah lingkungan; dan d. environmentally friendly products; and
e. pelibatan pihak lokal yang berkaitan dengan proses e. engagement of local stakeholders concerning the
bisnis keuangan berkelanjutan. sustainable finance business process;
2. aspek lingkungan hidup, paling sedikit memuat: environmental aspects that must cover at least the 13
following information:
a. penggunaan energi; a. energy consumption;
b. pengurangan emisi yang dihasilkan; b. emission reduction generated;
c. pengurangan limbah dan efluen; dan c. reduction of waste and effluent; and
d. pelestarian keanekaragaman hayati. d. biodiversity preservation.
3. aspek sosial social aspect 13
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C. Profil Perusahaan Company Profile
1. visi, misi, dan nilai keberlanjutan vision, mission, and sustainability values 54
2. alamat perusahaan company address 46
3. skala usaha, paling sedikit memuat: business scale, at least including: 47
a. total aset atau kapitalisasi aset dan total kewajiban; 5. total asset or asset capitalisation and total liabilities;
b. jumlah karyawan menurut jenis kelamin, jabatan, usia, 6. number of employee by sex, position, age, education
pendidikan, dan status ketenagakerjaan; and employment status;
c. nama pemegang saham dan persentase kepemilikan 7. shareholding name and percentage; and
saham; dan
d. wilayah operasional. 8. operational area.
4. produk, layanan, dan kegiatan usaha yang dijalankan products, services and business activities 56-58
5. keanggotaan pada asosiasi membership in association 62
6. perubahan emiten dan perusahaan publik yang bersifat significant changes of issuer and public company 47
signifikan
D. Penjelasan Direksi Statement of the Board of Directors
1. kebijakan untuk merespon tantangan dalam pemenuhan policy to respond challenges concerning sustainable 40-42
strategi keberlanjutan finance fulfilment
2. penerapan keuangan berkelanjutan achievement of sustainable finance performance
3. strategi pencapaian target strategies to achieve target
E. Tata Kelola Keberlanjutan Sustainability Governance
1. penanggung jawab penerapan keuangan berkelanjutan person in charge for the implementation of sustainable 263-264
finance
2. pengembangan kompetensi terkait keuangan competency development of sustainable finance 264-265
berkelanjutan
3. penilaian risiko atas penerapan keuangan berkelanjutan risk assessment for the implementation of sustainable 266-268
finance
4. hubungan dengan pemangku kepentingan engagement with stakeholders 269-271
5. permasalahan terhadap penerapan keuangan issues concerning the implementation of sustainable 272-273
berkelanjutan finance
F. Kinerja Keberlanjutan Sustainable Performance
1. kegiatan membangun budaya keberlanjutan activities to build sustainable culture 273-274
Kinerja Ekonomi Economic Performance
2. perbandingan target dan kinerja produksi, portofolio, comparison of target to performance of production, 274-275
target pembiayaan, atau investasi, pendapatan dan laba portfolio, financing target, or investment, revenue and
rugi profit/loss
3. perbandingan target dan kinerja portofolio, target comparison of target to performance of portfolio, 274-275
pembiayaan, atau investasi pada instrumen keuangan financing target, or investment in financial instruments or
atau proyek yang sejalan dengan keuangan berkelanjutan projects in line with the sustainable finance application
Kinerja lingkungan hidup Environmental performance
aspek Umum general Aspects
4. biaya lingkungan hidup environmental costs 292
aspek Material material Aspects
5. penggunaan material yang ramah lingkungan use of environmentally friendly materials 292-293
Aspek Energi Energy Aspects
6. jumlah dan intensitas energi yang digunakan amount and intensity of energy consumed 294-296
7. upaya dan pencapaian efisiensi energi dan penggunaan efforts and achievements made for energy efficiency 294-296
energi terbarukan including use of renewable energy sources
Aspek Air Water Aspect
8. penggunaan Air water Consumption 299-300
Aspek Keanekaragaman Hayati Biodiversity Aspect
9. dampak dari wilayah operasional yang dekat atau berada operational impacts on areas near conservation areas or 301
di daerah konservasi atau memiliki keanekaragaman within conservation areas
hayati
10. usaha konservasi keanekaragaman hayati biodiversity conservation efforts 301
Aspek Emisi Emission Aspect
11. jumlah dan intensitas emisi yang dihasilkan berdasarkan amount and intensity of emission produced by type 297-299
jenisnya
12. upaya dan pencapaian pengurangan emisi yang dilakukan efforts and achievements made in emission reduction 297-299
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No. Kriteria Criteria
Page
Aspek Limbah dan Efluen Waste and Effluent Aspect
13. jumlah limbah dan efluen yang dihasilkan berdasarkan amount of waste and effluent produced by type 300-301
jenis
14. mekanisme pengelolaan limbah dan efluen waste and effluent management mechanism 302
15. tumpahan yang terjadi (jika ada) landfill (if any) 301
Aspek Pengaduan Terkait Lingkungan Hidup Complaint of Environmental Aspect
16. jumlah dan materi pengaduan lingkungan hidup yang number and contents of received and resolved 302
diterima dan diselesaikan environmental complaint
Kinerja Sosial Social Performance
17. komitmen untuk memberikan layanan atas produk dan/ commitment to provide equal product and/or services to 276
atau jasa yang setara kepada konsumen consumers
Aspek Ketenagakerjaan Employment Aspect
18. kesetaraan kesempatan bekerja equality of work opportunities 277
19. tenaga kerja anak dan tenaga kerja paksa forced and child labours 278-279
20 upah minimum regional regional minimum wage 279-280
21. lingkungan bekerja yang layak dan aman decent and safe work environment 281
22. pelatihan dan pengembangan kemampuan pegawai training and capacity building for employees 282-283
Aspek Masyarakat Community Aspect
23. dampak operasi terhadap masyarakat sekitar impact of operations to surrounding communities 284
24. pengaduan masyarakat public complaints 285
25. kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) corporate Social Responsibility (CSR) activities 285-287
Tanggung Jawab Pengembangan Produk/Jasa Sustainable Finance Product and/or Service
Berkelanjutan Development Responsibility
26. inovasi dan pengembangan produk/jasa keuangan innovation and development of sustainable finance 302-303
berkelanjutan products/services
27. produk/jasa yang sudah dievaluasi keamanannya bagi number of evaluated product/services for safety for 303
pelanggan customers
28. dampak produk/jasa impact of products/services 303-304
29. jumlah produk yang ditarik kembali number of product recalled 304
30. survei kepuasan pelanggan terhadap produk dan/atau survey of customer satisfaction on sustainable finance 304
jasa keuangan berkelanjutan product and/or services
G. Lain-Lain Others
1. verifikasi tertulis dari pihak independen (jika ada) written verification from independent party (if any) 306
2. lembar umpan balik feedback form 307
3. tanggapan terhadap umpan balik laporan keberlanjutan response to the feedback of previous year’s sustainability 306
tahun sebelumnya report
4. daftar pengungkapan sesuai Peraturan Otoritas Jasa disclosure list in accordance with Financial Services 323
Keuangan Nomor 51/POJK.03/2017 tentang Penerapan Authority Regulation Number 51/POJK.03/2017
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, concerning the Implementation of Sustainable Finance
Emiten, dan Perusahaan Publik for Financial Service Institution, Issuers, and Public
Companies
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan
Surat Pernyataan Dewan Komisaris dan Direksi
tentang Tanggung Jawab atas Laporan Tahunan
dan Laporan Keberlanjutan 2025
PT KDB Tifa Finance Tbk
Statement of Responsibility from the Board of Commissioners
and Board of Directors on the 2025 Annual and Sustainability
Report of PT KDB Tifa Finance Tbk
Kami yang bertanda tangan di bawah ini menyatakan bahwa We, the undersigned, hereby declare that all information in the
semua informasi dalam Laporan Tahunan dan Laporan 2025 Annual and Sustainability Report of PT KDB Tifa Finance
Keberlanjutan PT KDB Tifa Finance Tbk ("Perseroan") tahun 2025 Tbk (the "Company") have been presented in its entirety, and
telah dimuat secara lengkap dan bertanggung jawab penuh atas that we assume full responsibility for the accuracy of the
kebenaran isi Laporan Tahunan dan Keberlanjutan Perseroan. contents of the Company’s Annual and Sustainability Report.
Demikian pernyataan ini dibuat dengan sebenarnya This statement is made in all truthfulness.
Jakarta, April 2026
Jakarta, April 2026
Dewan Komisaris
Board of Commissioners
Kwon Younghoon
Presiden Komisaris
President Commissioner
Choi Jung Sik Antonius Hanifah Komala
Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner
Direksi
Board of Directors
Cho Jaeseong
Presiden Direktur
President Director
Eun Seonghyuk Ina Dashinta Hamid Ade Rafida Saulina Samosir
Direktur Direktur Direktur
Director Director Director
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PT KDB Tifa Finance Tbk Laporan Tahunan 2025 Laporan Keberlanjutan 07 Perseroan membukukan kinerja keuangan yang stabil dengan posisi aset dan ekuitas yang terjaga, serta laba tahun berjalan yang mengalami peningkatan. Kinerja tersebut didukung oleh pengelolaan operasional yang disiplin dan penerapan manajemen risiko yang prudent. The Company recorded stable financial performance with maintained asset and equity positions, as well as increased profit for the year. This performance was supported by disciplined operational management and prudent risk management. 328
Page 329
Annual Report 2025 Sustainability Report Laporan Keuangan Financial Statements
Laporan
Keuangan
Financial Statements
329
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PT KDB TIFA FINANCE TBK
LAPORAN KEUANGAN /
FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2025 DAN 2024/
FOR THE YEAR ENDED 31 DECEMBER 2025 AND 2024
DAN/AND
LAPORAN AUDITOR INDEPENDEN/
INDEPENDENT AUDITORS’ REPORT
Page 331
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
DAFTAR ISI CONTENTS
Pernyataan Direksi Director’s Statement
Laporan Keuangan Financial Statements
Ekshibit/
Exhibit
Laporan Posisi Keuangan A Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and
Komprehensif Lain B Other Comprehensive Income
Laporan Perubahan Ekuitas C Statement of Changes in Equity
Laporan Arus Kas D Statement of Cash Flows
Catatan atas Laporan Keuangan E Notes to the Financial Statements
Laporan Auditor Independen Independent Auditors’ Report
Page 332
Page 333
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These financial statements are originally
issued in Indonesian language
Ekshibit A Exhibit A
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
ASET ASSETS
Kas dan setara kas 4 12.357.076 98.261.993 Cash and cash equivalents
Efek-efek 5 251.879.093 243.386.652 Securities
Piutang sewa pembiayaan 6 1.473.193.732 1.521.614.053 Finance lease receivables
Piutang pembiayaan multiguna 7 1.419.714 8.366.958 Multipurpose financing receivables
Piutang lain-lain 8 193.808 257.165 Other receivables
Properti investasi 9 7.017.084 7.600.044 Investment properties
Property and equipment and
Aset tetap dan aset hak-guna 10 4.211.443 8.820.662 right-of-use assets
Ijarah Muntahiyah Bittamlik
Piutang Ijarah Muntahiyah Bittamlik 1.503.661 320.432 receivables
Aset Ijarah Muntahiyah Assets for Ijarah Muntahiyah
Bittamlik 11 184.440.940 78.217.525 Bittamlik
Aset pengampunan pajak 1.000.000 1.000.000 Tax amnesty asset
Biaya dibayar dimuka 2.469.642 1.376.849 Prepaid expenses
Aset pajak tangguhan - bersih 31b 6.173.097 771.237 Deferred tax assets - net
Aset lain-lain - bersih 12 94.832.122 87.960.874 Other assets - net
JUMLAH ASET 2.040.691.412 2.057.954.444 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Utang pajak 13 6.278.146 8.319.425 Taxes payable
Pinjaman yang diterima 14 732.558.601 793.674.546 Loans received
Liabilitas sewa 15 892.218 4.464.885 Lease liabilities
Beban akrual 16 1.677.359 3.777.833 Accrued expenses
Titipan debitur 17 18.618.212 23.547.466 Deposits from debtors
Liabilitas imbalan Post-employment benefits
pasca-kerja 18 4.299.445 3.501.374 obligation
Liabilitas lain-lain 19 58.010.425 5.157.110 Other liabilities
Jumlah Liabilitas 822.334.406 842.442.639 Total Liabilities
EKUITAS EQUITY
Modal saham - nilai nominal Rp 100 Share capital - par value of Rp 100
(dalam Rupiah penuh) per saham (in full Rupiah) per share
Modal dasar - 4.000.000.000 saham, Authorized - 4,000,000,000 shares,
modal ditempatkan dan disetor – issued and paid-up –
3.552.213.000 saham 21 355.221.300 355.221.300 3,552,213,000 shares
Tambahan modal disetor 22 404.532.751 404.532.751 Additional paid-in capital
Saldo laba Retained earnings
Cadangan umum 32 700.000 650.000 Appropriated for general reserve
Belum ditentukan penggunaannya 456.957.051 454.640.619 Unappropriated
Komponen ekuitas lain 945.904 467.135 Other equity component
Jumlah Ekuitas 1.218.357.006 1.215.511.805 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 2.040.691.412 2.057.954.444 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan pada Ekshibit E terlampir The accompanying notes to the financial statements on
merupakan bagian yang tidak terpisahkan dari laporan Exhibit E form an integral part of these financial
keuangan secara keseluruhan. statements taken as a whole.
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These financial statements are originally
issued in Indonesian language
Ekshibit B Exhibit B
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
LAPORAN LABA RUGI STATEMENT OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
PENDAPATAN REVENUES
Sewa pembiayaan 23 156.610.553 166.638.484 Finance lease
Pembiayaan multiguna 24 481.725 972.053 Multipurpose financing
Pendapatan ijarah muntahiyah Ijarah muntahiyah bittamlik
bittamlik – bersih 25 9.740.728 9.150.730 income - net
Pendapatan bunga 26 4.218.465 4.287.997 Interest income
Keuntungan selisih kurs mata uang
asing – bersih 36.235 - Gain on foreign exchange – net
Pendapatan lain-lain 27 5.705.165 1.482.014 Other revenues
Jumlah Pendapatan 176.792.871 182.531.278 Total Revenues
BEBAN EXPENSES
Beban bunga dan keuangan 28 29.855.330 32.686.327 Interest and financing expenses
Beban kepegawaian 29 46.568.441 43.213.557 Personnel expenses
General and administrative
Beban umum dan administrasi 30 19.176.493 18.050.241 Expenses
Kerugian selisih kurs
mata uang asing - bersih - 151.692 Loss on foreign exchange – net
Pembentukan cadangan Provision for impairment
kerugian penurunan nilai - bersih 6,7,11,12 2.780.695 5.081.217 losses -net
Lain-lain 847.905 2.405.657 Others
Jumlah Beban 99.228.864 101.588.691 Total Expenses
LABA SEBELUM PAJAK 77.564.007 80.942.587 PROFIT BEFORE TAX
(BEBAN) PENGHASILAN PAJAK TAX (EXPENSE) BENEFIT
Kini 31a ( 16.794.639 ) ( 16.239.606 ) Current
Tangguhan 31b 5.536.898 345.888 Deferred
Beban Pajak Penghasilan ( 11.257.741 ) ( 15.893.718 ) Income Tax Expense
LABA TAHUN BERJALAN PROFIT FOR THE YEAR
(Dipindahkan) 66.306.266 65.048.869 (Brought forward)
Page 336
These financial statements are originally
issued in Indonesian language
Ekshibit B/2 Exhibit B/2
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
LAPORAN LABA RUGI STATEMENT OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Catatan/
Notes 2025 2024
PROFIT FOR THE YEAR
LABA TAHUN BERJALAN (Pindahan) 66.306.266 65.048.869 (Carried forward)
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Laba yang belum direalisasi atas Unrealized income on change in
perubahan nilai wajar dari efek- fair value of securities at fair
efek yang diukur melalui value through other
penghasilan komprehensif lain - 311.516 comprehensive income
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali liabilitas Remeasurement of defined
imbalan pasti 18 613.807 461.171 benefit liability
Pajak sehubungan dengan pos yang Tax relating to item that will
tidak akan direklasifikasi 31b ( 135.038 ) ( 101.458 ) not be reclassified
478.769 359.713
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
SETELAH PAJAK 478.769 671.229 - NET OF TAX
JUMLAH PENGHASILAN TOTAL COMPREHENSIVE INCOME
KOMPREHENSIF TAHUN BERJALAN 66.785.035 65.720.098 FOR THE YEAR
LABA PER SAHAM EARNINGS PER SHARE
(dalam Rupiah penuh) 33 18,67 18,31 (in full Rupiah)
Catatan atas laporan keuangan pada Ekshibit E terlampir The accompanying notes to the financial statements on
merupakan bagian yang tidak terpisahkan dari laporan Exhibit E form an integral part of these financial
keuangan secara keseluruhan. statements taken as a whole.
Page 337
These financial statements are originally
issued in Indonesian language
Ekshibit C Exhibit C
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2025 DAN 2024 FOR THE YEAR ENDED 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
Saldo laba/
Retained earnings
Tambahan Komponen Belum
modal disetor/ ekuitas lain/ Cadangan umum/ ditentukan Jumlah
Catatan/ Modal saham/ Additional Other equity Appropriated for penggunaannya/ ekuitas/
Notes Share capital paid-in capital component general reserve Unappropriated Total equity
Saldo 1 Januari 2024 355.221.300 404.532.751( 204.094 ) 600.000 389.641.750 1.149.791.707 Balance as of 1 January 2024
Laba tahun berjalan - - - - 65.048.869 65.048.869 Profit for the year
Penghasilan komprehensif lain: Other comprehensive income:
Penghasilan yang belum direalisasi Unrealized loss on change
atas perubahan nilai wajar efek-efek in fair value of securities measured
yang diukur pada nilai wajar melalui at fair value through other
penghasilan komprehensif lain - bersih - - 311.516 - - 311.516 comprehensive income – net
Pengukuran kembali liabilitas imbalan Remeasurement of post-employment
pasca-kerja - bersih 18,31b - - 359.713 - - 359.713 benefit liability – net
Pembentukan cadangan umum 32 - - - 50.000 ( 50.000) - Appropriation for general reserve
Saldo 31 Desember 2024 355.221.300 404.532.751 467.135 650.000 454.640.619 1.215.511.805 Balance as of 31 December 2024
Laba tahun berjalan - - - - 66.306.266 66.306.266 Profit for the year
Penghasilan komprehensif lain: Other comprehensive income:
Pengukuran kembali liabilitas imbalan Remeasurement of post-employment
pasca-kerja - bersih 18,31b - - 478.769 - - 478.769 benefit liability – net
Pembentukan cadangan umum 32 - - - 50.000 ( 50.000) Appropriated for general reserve
Dividen kas 32 - - - - ( 63.939.834) ( 63.939.834) Cash dividend
Saldo 31 Desember 2025 355.221.300 404.532.751 945.904 700.000 456.957.051 1.218.357.006 Balance as of 31 December 2025
Catatan 21/ Catatan 22/ Catatan 32/
Note 21 Note 22 Note 32
Catatan atas laporan keuangan pada Ekshibit E terlampir merupakan The accompanying notes to the financial statements on Exhibit E form
bagian yang tidak terpisahkan dari laporan keuangan secara an integral part of these financial statements taken
keseluruhan. as a whole.
Page 338
These financial statements are originally
issued in Indonesian language
Ekshibit D Exhibit D
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2025 2024
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari: Cash receipts from:
Sewa pembiayaan 1.092.955.574 1.004.189.253 Finance lease
Pembiayaan multiguna 7.161.405 10.276.964 Multipurpose financing
Ijarah muntahiyah bittamlik 27.693.245 46.168.628 Ijarah muntahiyah bittamlik
Penerimaan premi asuransi 26.033.175 26.103.553 Insurance premiums
Pendapatan bunga 4.404.810 4.761.673 Interest income
Tagihan dari jaminan yang dikuasai kembali 3.797.348 5.499.810 Claims from collateral
Pendapatan lain-lain 842.499 889.716 Other income
Jumlah penerimaan kas 1.162.888.056 1.097.889.597 Total cash receipts
Pengeluaran kas untuk: Cash disbursements for:
Sewa pembiayaan ( 803.809.793 ) ( 994.314.829 ) Finance lease
Pembiayaan multiguna ( 6.766.569 ) ( 9.634.979 ) Multipurpose financing
Ijarah muntahiyah bittamlik ( 158.422.153) ( 66.273.532 ) Ijarah muntahiyah bittamlik
Beban bunga dan keuangan ( 26.120.601) ( 32.609.661 ) Interest and financing charges
Beban usaha ( 67.462.497 ) ( 55.271.052 ) Operating expenses
Premi asuransi ( 21.063.868 ) ( 20.055.848 ) Insurance premiums
Beban lain-lain ( 758.844 ) ( 810.471 ) Others
Jumlah pengeluaran kas ( 1.084.404.325 ) ( 1.178.970.372 ) Total cash disbursements
Kas diperoleh dari (digunakan untuk) operasi 78.483.731 ( 81.080.775 ) Net cash provided by (used in) operations
Pembayaran pajak penghasilan ( 18.818.429 ) ( 16.997.126 ) Payment of withholding tax
Kas bersih diperoleh dari (digunakan untuk) Net cash provided by (used in) operating
aktivitas operasi 59.665.302 ( 98.077.901 ) activities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM INVESTING ACTIVITIES
Penerimaan dari penjualan efek-efek 277.019.887 121.877.665 Proceeds from sale of securities
Pencairan penempatan di bank – terkait Withdrawal of placement with
pinjaman yang diterima - 78.365.000 banks - related to loan received
Penempatan efek-efek ( 285.250.000) ( 283.093.000 ) Placement in securities
Perolehan aset tetap ( 189.168) ( 569.833 ) Acquisitions of property and equipment
Hasil penjualan aset tetap 81.081 - Proceeds from sale of property and equipment
Kas bersih digunakan untuk aktivitas investasi ( 8.338.200) ( 83.420.168 ) Net cash used in investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan dari pencairan pinjaman 826.954.414 599.034.342 Proceeds from loan availment
Pembayaran pinjaman ( 899.647.188) ( 396.023.981 ) Payments of loans
Pembayaran liabilitas sewa ( 3.940.004) ( 3.378.739 ) Payments of lease liabilities
Pembayaran dividen kas ( 63.939.834) - Cash payment dividend
Kas bersih (digunakan untuk) diperoleh dari Net cash (used in) provided by
aktivitas pendanaan ( 140.572.612) 199.631.622 financing activities
(PENURUNAN) KENAIKAN BERSIH KAS NET (DECREASE) INCREASE IN CASH AND
DAN SETARA KAS ( 89.245.510) 18.133.553 CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS AT THE
KAS DAN SETARA KAS AWAL TAHUN 98.261.993 77.375.676 BEGINNING OF THE YEAR
Pengaruh perubahan kurs mata uang asing 3.340.593 2.752.764 Effect of foreign exchange rate changes
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS AT
AKHIR TAHUN 12.357.076 98.261.993 THE END OF THE YEAR
Catatan atas laporan keuangan pada Ekshibit E terlampir The accompanying notes to the financial statements on Exhibit
merupakan bagian yang tidak terpisahkan dari laporan E form an integral part of these financial statements
keuangan secara keseluruhan. taken as a whole.
Page 339
These financial statements are originally
issued in Indonesian language
Ekshibit E Exhibit E
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Establishment of the Company
PT KDB Tifa Finance Tbk (“Perusahaan”), didirikan PT KDB Tifa Finance Tbk (“the Company”), formerly
dengan nama PT Tifa Mutual Finance Corporation PT Tifa Mutual Finance Corporation was established
berdasarkan Akta No. 42 tanggal 14 Juni 1989 dari based on Notarial Deed No. 42 dated 14 June 1989
Esther Daniar Iskandar, S.H., notaris di Jakarta. of Esther Daniar Iskandar, S.H., public notary
Akta ini telah disahkan oleh Menteri Kehakiman in Jakarta. This Deed of Establishment was approved
Republik Indonesia melalui Surat Keputusan by the Minister of Justice of the Republic of Indonesia
No. C2-6585.HT.01.01-TH.89 tanggal 25 Juli 1989, in his Decision Letter No. C2-6585.HT.01.01-TH.89
didaftarkan pada Pengadilan Negeri Jakarta Selatan dated 25 July 1989, was registered at the South Jakarta
dengan No. 344/Not/1990/ PN.JKT.SEL tanggal 17 Mei Court of Justice under No. 344/Not/1990/ PN.JKT.SEL
1990, dan diumumkan dalam Tambahan No. 2257 on May 17, 1990, and was published in Supplement
pada Berita Negara Republik Indonesia No. 61 tanggal No. 2257 to the State Gazette of the Republic
30 Juli 1991. Berdasarkan Akta No. 39 tanggal of Indonesia No. 61 dated 30 July 1991. Based
16 Agustus 2000 dari Adam Kasdarmadji, S.H., M.H., on Notarial Deed No. 39 dated 16 August 2000
notaris di Jakarta, nama Perusahaan berubah of Adam Kasdarmadji, S.H., M.H., public notary
dari PT Tifa Mutual Finance Corporation menjadi in Jakarta, the Company’s name was changed
PT Tifa Finance dan disahkan oleh Menteri Kehakiman from PT Tifa Mutual Finance Corporation to PT Tifa
dan Hak Asasi Manusia Republik Indonesia dengan Surat Finance and was approved by the Minister of Justice
Keputusan No. C-6276.HT.01. 04.TH.2001 tanggal and Human Rights of the Republic of Indonesia in his
27 April 2001. Berdasarkan Akta No. 192 tanggal Decision Letter No. C-6276.HT.01.04.TH.2001 dated
27 Agustus 2020 dari Christina Dwi Utami, S.H., M.Hum, 27 April 2001. Based on Notarial Deed No. 192
MKn., Notaris di Kota Administrasi Jakarta Barat, nama dated 27 August 2020 of Christina Dwi Utami, S.H.,
Perusahaan berubah dari PT Tifa Finance Tbk menjadi M.Hum, MKn., public notary in West Jakarta, the
PT KDB Tifa Finance Tbk dan disahkan oleh Menteri Company’s name is changed from PT Tifa Finance Tbk
Hukum dan Hak Asasi Manusia Republik Indonesia to PT KDB Tifa Finance Tbk and approved by
dengan Surat Keputusan No. AHU-AH.01.03-0384918 the Minister of Justice and Human Rights of
tanggal 10 September 2020. the Republic of Indonesia in his Decision Letter
No. AHU-AH.01.03-0384918 dated 10 September 2020.
Anggaran Dasar Perusahaan telah mengalami beberapa The Company’s Articles of Association have been
kali perubahan, terakhir berdasarkan Akta No. 196 amended several times, most recently based on
tanggal 24 September 2021, dari Christina Dwi Utami, Notarial Deed No. 196 dated 24 September 2021 of
S.H., M.Hum, MKn., notaris di Kota Administrasi Christina Dwi Utami, S.H., M.Hum, MKn., public notary
Jakarta Barat mengenai peningkatan modal in West Jakarta regarding increase in issued and paid
ditempatkan dan disetor dalam rangka penambahan up capital in order to increase capital with Pre-emptive
modal dengan memberikan Hak Memesan Efek Terlebih Rights or Limited Public Offering I (“PUT I”). The
Dahulu atau Penawaran Umum Terbatas I (“PUT I”). changes of the Company’s Article of Association has
Perubahan Anggaran Dasar Perusahaan tersebut been received and recorded in Legal Entity
telah diterima dan dicatat dalam Sistem Administrasi Administration System of the Ministry of Law and
Badan Hukum Kementerian Hukum dan Hak Human Rights of the Republic of Indonesia based on
Asasi Manusia Republik Indonesia berdasarkan surat letter No. AHU-AH.01.03-0453439, dated 27 September
No. AHU-AH.01.03-0453439 tanggal 27 September 2021.
2021.
Perusahaan memperoleh izin usaha sebagai perusahaan The Company obtained its license to operate as a
pembiayaan dari Menteri Keuangan dalam Surat financing company from the Ministry of Finance based
Keputusan Nomor KEP-076/KM.6/2003 tanggal 24 Maret on Decision Letter Number KEP-076/KM.6/2003 dated
2003 dan Surat Keputusan Anggota Dewan Komisioner 24 March 2003 and Decree of the Board of
Otoritas Jasa Keuangan No. KEP-270/NB.11/2020 Commissioners of the Financial Services Authority
tentang Pemberlakuan Izin Usaha di Bidang No. KEP-270/NB.11/2020 concerning the Enforcement
Perusahaan Pembiayaan Sehubungan Perubahan Nama of Business Licenses in the Financial Company Sector in
PT Tifa Finance menjadi PT KDB Tifa Finance Tbk. Connection with the Change of Name of PT Tifa Finance
Berdasarkan Pasal 3 Anggaran Dasar Perusahaan, ruang to PT KDB Tifa Finance Tbk. As stated in Article 3 of the
lingkup kegiatan Perusahaan dalam bidang perusahaan Company’s Articles of Association, the scope of the
pembiayaan investasi, pembiayaan syariah, Company’s activities comprises of investment
pembiayaan modal kerja, pembiayaan multiguna, financing, sharia financing, working capital financing,
kegiatan usaha pembiayaan lain berdasarkan multipurpose financing, other financing business
persetujuan OJK, sewa operasi dan/atau kegiatan activities based on approval of OJK, operating lease
berbasis fee sepanjang tidak bertentangan dengan and/or fee-based activities to the extent not
peraturan perundang-undangan. inconsistent with legislation.
Page 340
These financial statements are originally
issued in Indonesian language
Ekshibit E/2 Exhibit E/2
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
a. Pendirian Perusahaan (Lanjutan) a. Establishment of the Company (Continued)
Pada tanggal 12 Februari 2011, Perusahaan secara resmi On 12 February 2011, the Company has started legally
mengoperasikan Unit Usaha Syariah. Perusahaan telah operating the Sharia Business Unit. The Company has
memperoleh rekomendasi dari Dewan Syariah Nasional received the recommendations from the National
pada tanggal 1 Desember 2010 berdasarkan surat Council of Sharia on 1 December 2010 based on decision
No U-375/DSN-MUI/XI/2010 dan melaporkan keberadaan letter No. U-375/DSN-MUI/XI/2010 and reported the
Unit Usaha Syariah kepada Departemen Keuangan pada existence of Sharia units to the Ministry of Finance on
tanggal 8 Desember 2010. 8 December 2010.
Alamat kantor pusat Perusahaan adalah di Equity Tower The Company's head office at Equity Tower 39th floor,
lantai 39, SCBD Lot 9, Jl. Jend. Sudirman Kav. 52-53, SCBD Lot 9, Jl. Jend. Sudirman Kav. 52-53, South
Jakarta Selatan. Perusahaan memiliki kantor cabang di Jakarta. The Company has branch office in Surabaya,
Surabaya, dan kantor perwakilan di Semarang, and representative offices in Semarang, Balikpapan,
Balikpapan, Makassar dan Pekanbaru. Makassar and Pekanbaru.
Pemegang saham akhir Perusahaan pada tanggal The Company’s ultimate shareholder as of
31 Desember 2025 dan 2024 adalah Pemerintah Republik 31 December 2025 and 2024 is Government of Republic
Korea. of Korea.
b. Penawaran Umum Efek Perusahaan b. Initial Public Offering of Shares
Pada tanggal 30 Juni 2011, Perusahaan memperoleh On 30 June 2011, the Company obtained the Notice of
pernyataan efektif dari Ketua Badan Pengawas Pasar Effectivity from the Chairman of the Capital Market
Modal (Bapepam atau Badan Pengawas Pasar Modal dan (Bapepam or the Capital Market and Financial
Lembaga Keuangan/Bapepam dan LK) atau sekarang Institutions Supervisory Agency/Bapepam – LK) or
Otoritas Jasa Keuangan (“OJK”) melalui surat currently Financial Services Authority (“OJK”) in his
No. S-7296 untuk penawaran umum perdana atas letter No. S-7296 of the initial public offering of the
278.000 lembar saham Perusahaan dengan nilai nominal 278,000 new shares with par value of Rp 100 per share
Rp 100 per saham (dalam Rupiah penuh) pada harga (in full Rupiah) at offering price of Rp 200 per share
penawaran Rp 200 per saham (dalam Rupiah penuh) yang (in full Rupiah) consisting of 55,800 new shares from
terdiri dari sebanyak 55.800 saham baru yang berasal the Company’s unissued share and 222,200 existing
dari portepel Perusahaan dan sebanyak 222.200 saham shares of the shareholders consisting of PT Dwi Satrya
atas nama Pemegang Saham yang terdiri dari sejumlah Utama and Tan Chong Credit Pte. Ltd. totaling to
115.544 saham atas nama PT Dwi Satrya Utama dan 115,544 shares and 106,656 shares, respectively.
106.656 saham atas nama Tan Chong Credit Pte. Ltd. On 8 July 2011, those Company’s shares were listed in
Saham-saham Perusahaan telah tercatat di Bursa Efek the Indonesia Stock Exchange.
Indonesia pada tanggal 8 Juli 2011.
Pada tanggal 26 Agustus 2021, Perusahaan memperoleh On 26 August 2021, the Company obtained the Notice
pernyataan efektif dari OJK melalui surat of Effectivity from OJK through letter
No. S-144/D.04/2021 untuk melakukan Penawaran Umum No. S-144/D.04/2021 for Limited Public Offering with
Terbatas Dengan Hak Memesan Efek Terlebih Dahulu atas Pre-emptive Rights of 2,472,513,000 shares of the
2.472.513.000 lembar saham Perusahaan dengan nilai Company with a par value of Rp 100 per share (in full
nominal Rp 100 per saham (dalam Rupiah penuh) pada Rupiah) at an offering price of Rp 260 per share (in full
harga penawaran Rp 260 per saham (dalam Rupiah Rupiah) all of which come from the Company’s
penuh) yang semuanya berasal dari saham dalam unissued share. The Company's shares have been listed
simpanan (portepel) Perusahaan. Saham-saham tersebut in the Indonesia Stock Exchange on 22 September 2021.
telah tercatat di Bursa Efek Indonesia pada tanggal
22 September 2021.
Page 341
These financial statements are originally
issued in Indonesian language
Ekshibit E/3 Exhibit E/3
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
b. Penawaran Umum Efek Perusahaan (Lanjutan) b. Initial Public Offering of Share (Continued)
Pada tanggal 31 Desember 2025 dan 2024, seluruh saham As of 31 December 2025 and 2024, all of the Company’s
Perusahaan masing-masing sejumlah 3.552.213.000 shares totaling 3,552,213,000 shares, are listed on the
saham, telah tercatat di Bursa Efek Indonesia. Indonesia Stock Exchange.
c. Karyawan, Direksi, dan Dewan Komisaris c. Employees, Directors, and Board of Commissioners
Pada tanggal 31 Desember 2025 dan 2024, susunan As of 31 December 2025 and 2024, the composition of
pengurus Perusahaan berdasarkan Akta No. 158 tanggal the Company's management based on the Notarial Deed
29 April 2025 dan Akta No. 103 tanggal 13 Juni 2024, No. 158 dated 29 April 2025 and Notarial Deed No. 103
keduanya dari Christina Dwi Utami, SH, MHum, MKn, dated 13 June 2024, both of Christina Dwi Utami, SH,
notaris di Jakarta, adalah sebagai berikut: MHum, MKn., public notary in Jakarta, follows:
2025 2024
Dewan Komisaris Board of Commisioners
Komisaris Utama : Kwon Younghoon Kwon Younghoon : President Commisioner
Komisaris Independen : Choi Jung Sik Choi Jung Sik : Independent Commisioner
Komisaris Independen : Antonius Hanifah Komala Antonius Hanifah Komala : Independent Commisioner
Direksi Directors
Direktur Utama : Cho Jaeseong Cho Jaeseong : President Director
Direktur : Eun Seonghyuk Ester Gunawan*) : Director
Direktur : Ina Dashinta Hamid Eun Seonghyuk : Director
Direktur : Ade Rafida Saulina Samosir*) Ina Dashinta Hamid : Director
*) Pada tanggal 18 Desember 2024, telah diadakan Rapat *) On 18 December 2024, a Extraordinary General
Umum Pemegang Saham Luar Biasa Perusahaan, Meeting of Shareholders of the Company was held,
dimana atas keputusan Rapat tersebut selanjutnya as where the resolutions of the Meeting are
dimuat dalam Akta Notaris tertanggal 29 April 2025, subsequently set forth in the Notarial Deed dated
nomor: 158, yang mana telah memutuskan 29 April 2025, number: 158, which decided to
pengangkatan Ade Rafida Saulina Samosir sebagai appoint Ade Rafida Saulina Samosir as Director of
Direktur Perusahaan dan memberhentikan dengan the Company and honorably dismiss Ester Gunawan
hormat Ester Gunawan sebagai Direktur Perusahaan, as Director of the Company, which has been
yang telah diterima dan dicatat dalam sistem received and recorded in system of the Minister of
Kementerian Hukum dan Hak Asasi Manusia Republik Law and Human Rights of the Republic of Indonesia
Indonesia sebagimana dalam surat keputusan No.AHU- as stated in the decree No. AHU-AH.01.09-0217150
AH.01.09-0217150 tanggal 2 Mei 2025. dated 2 May 2025.
Pada tanggal 31 Desember 2025 dan 2024, Ketua Internal As of 31 December 2025 and 2024, the Company’s
Audit Perusahaan adalah Feby Febrian. Sekretaris Internal Audit Chairman is Feby Febrian. The
Perusahaan pada tanggal 31 Desember 2025 dan 2024 Corporate Secretary as of 31 December 2025 and 2024
adalah Dwi Indriyanie. is Dwi Indriyanie.
Susunan Komite Audit pada tanggal 31 Desember 2025 The composition of the Audit Committee as of
dan 2024 adalah sebagai berikut: 31 December 2025 and 2024 are as follows:
Ketua Choi Jung Sik Chairman
Anggota : Yoon Young Jun : Members
: Yustina Peniyanti :
Pada tanggal 31 Desember 2025, anggota Dewan As of 31 December 2025, the Member of Sharia
Pengawas Syariah adalah AM Hasan Ali, M.A. dan pada Supervisory Board is AM Hasan Ali, M.A. and as of
tanggal 31 Desember 2024, anggota Dewan Pengawas 31 December 2024, the Member of Sharia Supervisory
Syariah adalah Dr. Jaenal Effendi, S.Ag., M.A. Board is Dr. Jaenal Effendi, S.Ag., M.A., respectively.
Jumlah karyawan tetap pada tanggal 31 Desember 2025 The Company had total number of permanent
dan 2024 Perusahaan (tidak diaudit) adalah 93 dan 81. employees (unaudited) in 31 December 2025 and
2024 of 93 and 81, respectively.
Page 342
These financial statements are originally
issued in Indonesian language
Ekshibit E/4 Exhibit E/4
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Penyelesaian Laporan Keuangan d. Completion of the Financial Statements
Laporan keuangan PT KDB Tifa Finance Tbk untuk tahun The financial statements of PT KDB Tifa Finance Tbk
yang berakhir 31 Desember 2025 telah diselesaikan dan for the year ended 31 December 2025 were completed
diotorisasi untuk terbit oleh Direksi Perusahaan pada and authorized for issuance on 30 March 2026 by the
tanggal 30 Maret 2026. Direksi Perusahaan yang Company’s Directors. The Company’s Directors are
bertanggung jawab atas penyusunan dan penyajian responsible for the preparation and presentation of
laporan keuangan tersebut. the financial statements.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
a. Dasar Penyusunan dan Pengukuran Laporan a. Basis of Financial Statements Preparation and
Keuangan Measurement
Laporan keuangan disusun dan disajikan dengan The financial statements have been prepared and
menggunakan Standar Akuntansi Keuangan di Indonesia, presented in accordance with Indonesian Financial
meliputi pernyataan dan interpretasi yang diterbitkan Accounting Standards “SAK”, which comprise the
oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan statements and interpretations issued by the Board of
Indonesia (IAI) dan Dewan Standar Akuntansi Syariah Financial Accounting Standards of the Institute of
IAI, dan Peraturan No. VIII.G.7 tentang “Penyajian dan Indonesia Chartered Accountants (IAI) and the Board of
Pengungkapan Laporan Keuangan Emiten atau Sharia Accounting Standards of IAI and Regulation
Perusahaan Publik”. Laporan keuangan tersebut No. VIII.G.7 regarding “Presentation and Disclosures of
merupakan terjemahan bahasa Inggris dari laporan Public Companies’ Financial Statements”. Such
wajib Perusahaan di Indonesia. financial statements are an English translation of the
Company’s statutory report in Indonesia.
Dasar pengukuran laporan keuangan ini adalah konsep The measurement basis used is the historical cost,
biaya perolehan (historical cost), kecuali beberapa except for certain accounts which are measured on the
akun tertentu disusun berdasarkan pengukuran lain bases described in the related accounting policies. The
sebagaimana diuraikan dalam kebijakan akuntansi financial statements except for the statements of cash
masing- masing akun tersebut. Laporan keuangan ini flows, are prepared under the accrual basis of
disusun dengan metode akrual, kecuali laporan arus accounting.
kas.
Laporan arus kas disusun dengan menggunakan metode The statements of cash flows are prepared using the
langsung dengan mengelompokkan arus kas dalam direct method with classifications of cash flows into
aktivitas operasi, investasi, dan pendanaan. operating, investing, and financing activities.
Penyusunan laporan keuangan berdasarkan Standar The preparation of financial statements in conformity
Akuntansi Keuangan di Indonesia mengharuskan with Indonesian Financial Accounting Standards
penggunaan estimasi akuntansi penting tertentu. Hal requires the use of certain critical accounting estimates
tersebut juga mengharuskan manajemen untuk and asumptions. It also requires management to
membuat pertimbangan dalam proses penerapan exercise its judgement in the process of applying the
kebijakan akuntansi Perusahaan. Area-area yang Company’s accounting policies. The areas involving a
memerlukan tingkat pertimbangan yang lebih tinggi atau higher degree of judgement or complexity, or areas
kompleks, atau area dimana asumsi dan estimasi yang where assumptions and estimate are significant to the
berdampak signifikan terhadap laporan keuangan financial statements are disclosed in Note 3.
diungkapkan dalam Catatan 3.
Page 343
These financial statements are originally
issued in Indonesian language
Ekshibit E/5 Exhibit E/5
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
a. Dasar Penyusunan dan Pengukuran Laporan Keuangan a. Basis of Financial Statements Preparation and
(Lanjutan) Measurement (Continued)
Perubahan pada pernyataan standar akuntansi Changes to the statements of financial accounting
keuangan dan interpretasi pernyataan standar standards and interpretations of statement of
akuntansi keuangan financial accounting standards
Penerapan dari revisi standar berikut yang berlaku The adoption of these amended standards, which are
efektif mulai 1 Januari 2025 tidak menimbulkan effective beginning 1 January 2025 did not result in
perubahan substansial terhadap kebijakan akuntansi substantial changes to the Company’s accounting
Perusahaan dan pengaruh yang material atas jumlah policies and had no material impact on the amounts
yang dilaporkan atas tahun berjalan atau tahun reported for the current or prior financial years.
sebelumnya.
- Amendemen PSAK 221 “Pengaruh Perubahan Kurs - Amendment of SFAS 221 “The Effects of Changes in
Valuta Asing” – Kekurangan Ketertukaran Foreign Exchange Rates” – Lack of Exchangeability
Amandemen PSAK 221, ‘Pengaruh Perubahan Kurs Amendment of SFAS 221 “The Effects of Changes in
Valuta Asing', memperjelas pengaturan terkait Foreign Exchange Rates” clarifies the requirements
kondisi ketika suatu mata uang tidak tertukarkan concerning the conditions under which a currency is
serta pengungkapannya. non-exchangeable and its disclosure.
- PSAK 117 “Kontrak Asuransi” - SFAS 117 “Insurance Contracts”
Kontrak Asuransi mengatur relaksasi beberapa Insurance Contracts regulates the relaxation of
ketentuan pada perusahaan asuransi seperti several provisions for insurance companies such as
pemisahan antara pendapatan yang diperoleh dari the separation between income derived from the
bisnis asuransi dan bisnis investasi, termasuk insurance business and investment business,
penambahan pengecualian ruang lingkup, including the addition of scope exceptions,
penyesuaian penyajian laporan keuangan, adjustments to the presentation of financial
penerapan opsi mitigasi risiko dan beberapa statements, implementation of risk mitigation
modifikasi pada ketentuan transisi. options and several modifications to transition
provisions.
Penerapan dari revisi standar berikut yang berlaku The adoption of these amended standards, which are
efektif mulai 1 Januari 2026 tidak menimbulkan effective beginning 1 January 2026 did not result in
perubahan substansial terhadap kebijakan akuntansi substantial changes to the Company’s accounting
Perusahaan dan pengaruh yang material atas jumlah policies and had no material impact on the amounts
yang dilaporkan atas tahun berjalan atau tahun reported for the current or prior financial years.
sebelumnya.
- Amendemen PSAK 109 dan PSAK 107 “Pengungkapan - Amendment of SFAS 109 and SFAS 107 “Classification
tentang Klasifikasi dan Pengukuran Instrumen and Measurement of Financial Instruments”
Keuangan”
Amendemen PSAK 109 ini menambahkan dan The amendment adds and clarifies provisions in SFAS
mengklarifikasi ketentuan dalam PSAK 109 terkait 109 regarding the derecognition of financial
penghentian pengakuan liabilitas keuangan, serta liabilities and clarifies the assessment of cash flow
mengklarifikasi penilaian karakteristik arus kas characteristics for financial assets with
untuk aset keuangan dengan fitur ESG-linked, aset environmental, social and governance (ESG)-linked
keuangan dengan fitur non-recourse, dan instrumen features, financial assets with non-recourse features
yang terikat secara kontraktual seperti tranche. and contractually linked instruments such as
Amendemen ini juga mengubah ketentuan dalam tranches. The amendment also modifies provisions in
PSAK 107 terkait persyaratan pengungkapan SFAS 107 related to disclosure requirements for
investasi pada instrumen ekuitas yang diukur pada investments in equity instruments measured at fair
nilai wajar melalui penghasilan komprehensif lain value through other comprehensive income and adds
dan menambah ketentuan terkait instrumen provisions related to financial instruments with
keuangan dengan persyaratan kontraktual yang contractual terms that alter the timing or amount of
mengubah waktu atau jumlah arus kas kontraktual. contractual cash flow.
Page 344
These financial statements are originally
issued in Indonesian language
Ekshibit E/6 Exhibit E/6
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
a. Dasar Penyusunan dan Pengukuran Laporan Keuangan a. Basis of Financial Statements Preparation and
(Lanjutan) Measurement (Continued)
Perubahan pada pernyataan standar akuntansi Changes to the statements of financial accounting
keuangan dan interpretasi pernyataan standar standards and interpretations of statement of
akuntansi keuangan (Lanjutan) financial accounting standards (Continued)
Penerapan dari revisi standar berikut yang berlaku The adoption of these amended standards, which are
efektif mulai 1 Januari 2026 tidak menimbulkan effective beginning 1 January 2026 did not result in
perubahan substansial terhadap kebijakan akuntansi substantial changes to the Company’s accounting
Perusahaan dan pengaruh yang material atas jumlah policies and had no material impact on the amounts
yang dilaporkan atas tahun berjalan atau tahun reported for the current or prior financial years.
sebelumnya. (Lanjutan) (Continued)
- Amendemen PSAK 109 dan PSAK 107 terkait Kontrak - Amendments to SFAS 109 and SFAS 107 of Contracts
yang Mengacu pada Listrik Bergantung Alam Referencing Nature-dependent Electricity
Amandemen ini mengubah persyaratan ‘pengunaan The amendment modifies the 'own use' and hedge
sendiri' dan akuntansi lindung nilai dalam PSAK 109 accounting requirements of SFAS 109 and introduce
serta memperkenalkan persyaratan pengungkapan specific disclosure requirements for SFAS 107. They
khusus untuk PSAK 107. Ketentuan ini hanya berlaku apply only to contracts that involve variability in
untuk kontrak yang melibatkan variabilitas dalam electricity generation due to uncontrollable
pembangkit listrik yang disebabkan oleh kondisi natural conditions, like weather. These are known
alam yang tidak dapat dikendalikan, seperti cuaca. as 'contracts referencing nature dependent
Kontrak-kontrak ini dikenal sebagai 'kontrak dengan electricity’.
referensi listrik yang bergantung pada alam'.
Penerapan dari standar baru berikut berlaku efektif The adoption of the new standard is effective
mulai 1 Januari 2027. Penerapan retrospektif beginning 1 January 2027. Retrospective application is
diwajibkan, sehingga informasi komparatif untuk tahun required, and so the comparative information for the
keuangan yang berakhir pada 31 Desember 2026 akan financial year ending 31 December 2026 will be
disajikan ulang sesuai dengan standar ini. restated in accordance with this standard.
- PSAK 118 “Penyajian dan Pengungkapan dalam - SFAS 118 “Presentation and Disclosure in Financial
Laporan Keuangan” Statements”
PSAK 118 menggantikan PSAK 201, mempertahankan SFAS 118 supersedes SFAS 201, retaining many
banyak prinsip yang ada tetapi secara signifikan existing principles but significantly changing how
mengubah cara entitas melaporkan “laba atau rugi entities report “operating profit or loss.” It
operasional.” PSAK ini menetapkan struktur yang establishes a defined structure for the statement
jelas untuk laporan laba rugi dengan of profit or loss, categorising items into operating,
mengelompokkan pos-pos ke dalam kategori investing, financing, income taxes and discontinued
operasi, investasi, pembiayaan, pajak penghasilan, operations. The standard mandates specific
dan operasi yang dihentikan. Standar ini disclosures, including management-defined
mewajibkan pengungkapan tertentu, termasuk performance measures (MPMs), allowing investors
ukuran kinerja tetapan manajemen (UKTM), yang to understand management's view of the company's
memungkinkan investor memahami bagaimana financial performance and how these measures
pandangan manajemen atas kinerja keuangan compare to those defined in SFAS 118.
perusahaan dan bagaimana ukuran tersebut
dibandingkan dengan ukuran yang didefinisikan
dalam PSAK 118.
Meskipun PSAK 118 tidak memengaruhi pengakuan Even though SFAS 118 will not impact the
atau pengukuran pos-pos dalam laporan keuangan, recognition or measurement of items in the
dampaknya terhadap penyajian dan pengungkapan financial statements, its impacts on presentation
diperkirakan akan sangat luas, terutama yang and disclosure are expected to be pervasive, in
berkaitan dengan laporan kinerja keuangan dan particular those related to the statement of
penyediaan UKTM dalam laporan keuangan. financial performance and providing MPM within
the financial statements.
Page 345
These financial statements are originally
issued in Indonesian language
Ekshibit E/7 Exhibit E/7
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
a. Dasar penyusunan laporan keuangan (Lanjutan) a. Basis of preparation of the financial statements
(Continued)
Perubahan pada pernyataan standar akuntansi Changes to the statements of financial accounting
keuangan dan interpretasi pernyataan standar standards and interpretations of statement of
akuntansi keuangan (Lanjutan) financial accounting standards (Continued)
Penerapan dari standar baru berikut berlaku efektif mulai The adoption of the new standard is effective beginning
1 Januari 2027. Penerapan retrospektif diwajibkan, 1 January 2027. Retrospective application is required,
sehingga informasi komparatif untuk tahun keuangan and so the comparative information for the financial
yang berakhir pada 31 Desember 2026 akan disajikan year ending 31 December 2026 will be restated in
ulang sesuai dengan standar ini. (Lanjutan) accordance with this standard. (Continued)
- PSAK 118 “Penyajian dan Pengungkapan dalam - SFAS 118 “Presentation and Disclosure in Financial
Laporan Keuangan” (Lanjutan) Statements” (Continued)
Manajemen saat ini sedang menilai secara rinci Management is currently assessing the detailed
implikasi penerapan standar baru ini pada laporan implications of applying the new standard on the
keuangan Perusahaan. Dari penilaian awal, secara Company’s consolidated financial statements.
garis besar, dampak potensial berikut telah From the high-level preliminary assessment
diidentifikasi: performed, the following potential impacts have
been identified:
1) Meskipun adopsi PSAK 118 tidak akan 1) Although the adoption of SFAS 118 will have
berpengaruh pada laba bersih Perusahaan, no impact on the Company’s net profit, the
Perusahaan mengharapkan pengelompokan pos Company expects that grouping items of
pendapatan dan beban dalam laporan laba rugi income and expenses in the statement of
ke dalam kategori baru akan memengaruhi cara profit or loss into the new categories will
perhitungan dan pelaporan laba operasi. Dari impact how operating profit is calculated and
penilaian dampak garis besar yang dilakukan reported. From the high-level impact
Perusahaan, pos-pos berikut mungkin berpotensi assessment that the Company has performed,
memengaruhi laba operasi: the following items might potentially impact
operating profit:
(a) Perbedaan nilai tukar yang saat ini (a) Foreign exchange differences currently
digabungkan dalam pos ‘pendapatan lain aggregated in the line item ‘other
dan keuntungan/ (kerugian) lain – neto’ income and other gains/(losses) – net’ in
dalam laba operasi mungkin perlu operating profit might need to be
dipisahkan, dengan beberapa keuntungan disaggregated, with some foreign
atau kerugian dari nilai tukar disajikan di exchange gains or losses presented
bawah laba operasi. below operating profit.
(b) PSAK 118 memiliki persyaratan khusus (b) SFAS 118 has specific requirements on
mengenai kategori di mana keuntungan atau the category in which derivative gains or
kerugian derivatif diakui – yaitu kategori losses are recognised – which is the same
yang sama dengan pendapatan dan beban category as the income and expenses
yang dipengaruhi oleh risiko yang dikelola affected by the risk that the derivative
oleh derivatif tersebut. Meskipun is used to manage. Although the
Perusahaan saat ini mengakui beberapa Company currently recognises some
keuntungan atau kerugian dalam laba gains or losses in operating profit and
operasi dan lainnya dalam biaya keuangan, others in finance costs, there might be a
mungkin akan terjadi perubahan mengenai change to where these gains or losses
tempat di mana keuntungan atau kerugian are recognised, and the Company is
tersebut diakui, dan Perusahaan saat ini currently evaluating the need for
sedang mengevaluasi kebutuhan untuk change.
melakukan perubahan.
Page 346
These financial statements are originally
issued in Indonesian language
Ekshibit E/8 Exhibit E/8
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
a. Dasar penyusunan laporan keuangan (Lanjutan) a. Basis of preparation of the financial statements
(Continued)
Perubahan pada pernyataan standar akuntansi Changes to the statements of financial accounting
keuangan dan interpretasi pernyataan standar standards and interpretations of statement of
akuntansi keuangan (Lanjutan) financial accounting standards (Continued)
Penerapan dari standar baru berikut berlaku efektif mulai The adoption of the new standard is effective beginning
1 Januari 2027. Penerapan retrospektif diwajibkan, 1 January 2027. Retrospective application is required,
sehingga informasi komparatif untuk tahun keuangan and so the comparative information for the financial
yang berakhir pada 31 Desember 2026 akan disajikan year ending 31 December 2026 will be restated in
ulang sesuai dengan standar ini. (Lanjutan) accordance with this standard. (Continued)
- PSAK 118 “Penyajian dan Pengungkapan dalam - SFAS 118 “Presentation and Disclosure in Financial
Laporan Keuangan” (Lanjutan) Statements” (Continued)
2) Pos-pos yang disajikan dalam laporan keuangan 2) The line items presented on the primary
utama mungkin akan berubah akibat penerapan financial statements might change as a result
konsep ‘ringkasan terstruktur yang berguna’ dan of the application of the concept of ‘useful
prinsip yang ditingkatkan mengenai agregasi dan structured summary’ and the enhanced
disagregasi. Selain itu, karena goodwill akan principles on aggregation and disaggregation.
disajikan secara terpisah dalam laporan posisi In addition, since goodwill will be required to
keuangan, Perusahaan akan memisahkan goodwill be separately presented in the statement of
dan aset tidak berwujud lainnya serta financial position, the Company will
menyajikannya secara terpisah dalam laporan disaggregate goodwill and other intangible
posisi keuangan. assets and present them separately in the
statement of financial position
3) Perusahaan tidak mengharapkan adanya 3) The Company does not expect there to be a
perubahan signifikan dalam informasi yang saat significant change in the information that is
ini diungkapkan dalam catatan, karena currently disclosed in the notes because the
persyaratan untuk mengungkapkan informasi requirement to disclose material information
material tetap tidak berubah; namun, cara remains unchanged; however, the way in
pengelompokan informasi tersebut mungkin which the information might change as a
berubah sebagai akibat dari prinsip result of the aggregation/disaggregation
agregasi/disagregasi. Selain itu, akan ada principles. In addition, there will be
pengungkapan baru yang signifikan yang significant new disclosures required for:
diwajibkan untuk:
(i) UKTM; (i) MPM;
(ii) rincian jenis beban untuk pos-pos yang (ii) a break-down of the nature of expenses
disajikan berdasarkan fungsi dalam kategori for line items presented by function in
operasi laporan laba rugi – rincian ini hanya the operating category of the statement
diperlukan untuk beberapa jenis beban of profit or loss – this break-down is only
tertentu; dan required for certain nature expenses;
and
(iii) untuk periode tahunan pertama penerapan (iii) for the first annual period of application
PSAK 118, rekonsiliasi untuk setiap pos of SFAS 118, a reconciliation for each line
dalam laporan laba rugi antara angka yang item in the statement of profit or loss
telah disajikan ulang berdasarkan between the restated amounts presented
penerapan PSAK 118 dan angka yang by applying SFAS 118 and the amounts
sebelumnya disajikan berdasarkan PSAK previously presented applying SFAS 201.
201.
Page 347
These financial statements are originally
issued in Indonesian language
Ekshibit E/9 Exhibit E/9
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
a. Dasar penyusunan laporan keuangan (Lanjutan) a. Basis of preparation of the financial statements
(Continued)
Perubahan pada pernyataan standar akuntansi Changes to the statements of financial accounting
keuangan dan interpretasi pernyataan standar standards and interpretations of statement of
akuntansi keuangan (Lanjutan) financial accounting standards (Continued)
Penerapan dari standar baru berikut berlaku efektif mulai The adoption of the new standard is effective beginning
1 Januari 2027. Penerapan retrospektif diwajibkan, 1 January 2027. Retrospective application is required,
sehingga informasi komparatif untuk tahun keuangan and so the comparative information for the financial
yang berakhir pada 31 Desember 2026 akan disajikan year ending 31 December 2026 will be restated in
ulang sesuai dengan standar ini. (Lanjutan) accordance with this standard. (Continued)
- PSAK 118 “Penyajian dan Pengungkapan dalam - SFAS 118 “Presentation and Disclosure in Financial
Laporan Keuangan” (Lanjutan) Statements” (Continued)
4) Dari perspektif laporan arus kas, akan ada 4) From a cash flow statement perspective, there
perubahan cara penyajian bunga diterima dan will be changes to how interest received and
bunga dibayar. Bunga dibayar akan disajikan interest paid are presented. Interest paid will
sebagai arus kas pendanaan dan bunga diterima be presented as financing cash flows and
akan disajikan sebagai arus kas investasi, yang interest received as investing cash flows,
merupakan perubahan dari penyajian saat ini which is a change from current presentation as
sebagai bagian dari arus kas operasi. part of operating cash flows.
Perusahaan sedang mempelajari dampak yang mungkin The Company is still evaluating the possible impact of
timbul atas penerbitan standar akuntansi keuangan the issuance of these financial accounting standards.
tersebut.
b. Penjabaran Mata Uang Asing b. Foreign Currency Transactions
Mata Uang Fungsional dan Pelaporan Functional and Reporting Currency
Akun-akun yang tercakup dalam laporan keuangan Items included in the financial statements of the
dalam Perusahaan diukur menggunakan mata uang dari Company is measured using the currency of the primary
lingkungan ekonomi utama dimana entitas beroperasi economic environment in which the entity operates
(mata uang fungsional). (the functional currency).
Laporan keuangan disajikan dalam Rupiah, yang The financial statements are presented in Rupiah which
merupakan mata uang fungsional dan penyajian is the Company’s functional and presentation currency.
Perusahaan.
Transaksi dan Saldo Transactions and Balances
Pada tanggal 31 Desember 2025 dan 2024, kurs konversi As of 31 December 2025 and 2024, the conversion rates
yakni kurs tengah Bank Indonesia yang digunakan oleh used by the Company were the middle rates of Bank
Perusahaan masing-masing adalah Rp 16.782 dan Indonesia of Rp 16,782 and Rp 16,162 (in full Rupiah),
Rp 16.162 (dalam Rupiah penuh) per US$ 1. respectively, per US$ 1.
Transaksi dalam mata uang asing dijabarkan kedalam Foreign currency transactions are translated into the
mata uang fungsional menggunakan kurs pada tanggal functional currency using the exchange rates prevailing
transaksi. Keuntungan atau kerugian selisih kurs yang at the dates of the transactions. Foreign exchange gains
timbul dari penyelesaian transaksi dan dari penjabaran and losses resulting from the settlement of such
pada kurs akhir tahun atas aset dan liabilitas moneter transactions and from the translation at year end
dalam mata uang asing diakui dalam laba rugi. exchange rates of monetary assets and liabilities
denominated in foreign currencies are recognized in
profit or loss.
Page 348
These financial statements are originally
issued in Indonesian language
Ekshibit E/10 Exhibit E/10
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
c. Transaksi dengan Pihak Berelasi c. Transactions with Related Party
Pihak-pihak berelasi adalah orang atau entitas yang Related party represents a person or an entity who is
terkait dengan entitas pelapor: related to the reporting entity:
(1) Orang atau anggota keluarga terdekat mempunyai (1) A person or a close member of the person’s family
relasi dengan entitas pelapor jika orang tersebut: is 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 (b) has significant influence over the reporting
pelapor; atau entity; or
(c) manajemen kunci entitas pelapor atau entitas (c) is a member of the key management
induk entitas pelapor. personnel of the reporting entity or of a
parent of the reporting entity.
(2) Suatu entitas berelasi dengan entitas pelapor jika (2) An entity is related to a 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
Perusahaan yang sama (artinya entitas induk, members of the same Company (which means
entitas anak, dan entitas anak berikutnya terkait that each parent, subsidiary and fellow
dengan entitas lain). subsidiary is related to the others).
(b) Satu entitas adalah entitas asosiasi atau ventura (b) 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 Group of which the
suatu Grup, yang mana entitas lain tersebut other entity is a member).
adalah anggotanya).
(c) Kedua entitas tersebut adalah ventura bersama (c) Both entities are joint ventures of the same
dari pihak ketiga yang sama. third party.
(d) Satu entitas adalah ventura bersama dari entitas (d) 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
asosiasi dari entitas ketiga. third entity.
(e) Entitas tersebut adalah suatu program imbalan (e) 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
entitas yang menyelenggarakan program itself such a plan, the sponsoring employers
tersebut, maka entitas sponsor juga berelasi are also related to the reporting entity.
dengan entitas pelapor.
(f) Entitas yang dikendalikan atau dikendalikan (f) The entity is controlled or jointly controlled
bersama oleh orang yang diidentifikasi dalam by a person identified in (1).
huruf (1).
(g) Orang yang diidentifikasi dalam huruf (1)(a) (g) A person identified in (1)(a) has significant
memiliki pengaruh signifikan atas entitas atau influence over the entity or is a member of
personil manajemen kunci entitas (atau entitas the key management personnel of the entity
induk dari entitas). (or of a parent of the entity).
(h) Entitas, atau anggota dari kelompok yang mana (h) An entity, or member of a group in which the
entitas merupakan bagian dari kelompok entity is a part of that group, provides the
tersebut, menyediakan jasa personil manajemen services of key management personnel to the
kunci kepada entitas pelapor atau kepada entitas reporting entity or to the parent entity of the
induk entitas pelapor. reporting entity.
Page 349
These financial statements are originally
issued in Indonesian language
Ekshibit E/11 Exhibit E/11
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
c. Transaksi dengan Pihak Berelasi (Lanjutan) c. Transactions with Related Party (Continued)
Untuk tujuan penyajian laporan keuangan ini, suatu For the purposes of these financial statements, a
pihak disebut sebagai pihak berelasi terhadap party is considered to be related to the Company if:
Perusahaan, apabila:
i. Entitas tersebut, baik secara langsung maupun i. The party has the ability, directly or indirectly
tak langsung melalui satu atau lebih perantara, through one or more intermediaries, to control
untuk mengendalikan Perusahaan atau melakukan the Company or exercise significant influence
pengaruh signifikan terhadap Perusahaan di dalam over the Company in making financial and
membuat keputusan kebijakan keuangan dan operating policy decisions, or has joint control
operasional, atau memiliki pengendalian bersama over the Company;
terhadap Perusahaan;
ii. Perusahaan dan entitas tersebut adalah subjek ii. The Company and the party are subject to
pengendalian bersama; common control;
iii. Entitas tersebut adalah entitas asosiasi Perusahaan iii. The party is an associate of the Company or a
atau ventura bersama dimana Perusahaan adalah joint venture in which the Company is a venturer;
venturer;
iv. Pihak tersebut adalah anggota personel manajemen iv. The party is a member of the key management
kunci atau anggota keluarga dekat individu yang personnel of the Company or a close family
bersangkutan, atau merupakan entitas di bawah member of such an individual, or is an entity
pengendalian, pengendalian bersama atau under the control, joint control or significant
pengaruh signifikan Perusahaan; influence of the Company;
v. Pihak tersebut adalah anggota keluarga dekat pihak v. The party is a close family member of a party
yang disebut pada butir (i) atau merupakan entitas referred to in (i) or is an entity under the control,
di bawah pengendalian, pengendalian bersama atau joint control or significant influence of such
pengaruh signifikan individu tersebut; atau individuals; or
vi. Pihak tersebut merupakan program imbalan pasca vi. The party is a post-employment benefit plan
kerja yang merupakan manfaat karyawan atau which is for the benefit of employees of the
merupakan entitas yang berelasi dengan pihak Company or of any entity that is a related party
berelasi dengan Perusahaan. of the Company.
Anggota keluarga dekat merupakan individu anggota Close family members of an individual are those
keluarga yang diharapkan mempengaruhi, atau family members who may be expected to influence, or
dipengaruhi oleh orang, dalam hubungan mereka be influenced by, that individual in their dealings with
dengan entitas. the entity.
Jenis transaksi dan saldo dengan pihak-pihak berelasi The nature of transactions and balances of accounts
diungkapkan dalam catatan atas laporan keuangan with related parties are disclosed in the notes to the
(Catatan 34). financial statements (Note 34).
Page 350
These financial statements are originally
issued in Indonesian language
Ekshibit E/12 Exhibit E/12
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
d. Kas dan Setara Kas d. Cash and Cash Equivalents
Kas terdiri dari kas dan bank. Setara kas adalah semua Cash consists of cash on hand and in banks. Cash
investasi yang bersifat jangka pendek dan sangat likuid equivalents are short-term, highly liquid
yang dapat segera dikonversikan menjadi kas dengan investments that are readily convertible to known
jatuh tempo dalam waktu tiga (3) bulan atau kurang amounts of cash with original maturities of three (3)
sejak tanggal penempatannya, dan yang tidak months or less from the date of placements, and
dijaminkan serta tidak dibatasi pencairannya. which are not used as collateral and are not
restricted.
e. Instrumen Keuangan e. Financial Instruments
Aset Keuangan Financial Assets
Perusahaan mengklasifikasikan aset keuangan sesuai The Company classifies its financial assets in
dengan PSAK 109, Instrumen Keuangan, sehingga accordance with SFAS 109, Financial Instruments,
setelah pengakuan awal aset keuangan diukur pada that classifies financial assets as subsequently
biaya perolehan diamortisasi, nilai wajar melalui measured at amortized cost, fair value through
penghasilan komprehensif lain atau nilai wajar melalui comprehensive income or fair value through profit or
laba rugi, dengan menggunakan dua dasar, yaitu: loss, on the basis of both:
1. Model bisnis Perusahaan dalam mengelola aset 1. The Company’s business model for managing the
keuangan; dan financial assets; and
2. Karakteristik arus kas kontraktual dari aset 2. The contractual cash flow characteristics of the
keuangan. financial assets.
Pada tanggal 31 Desember 2025 dan 2024, aset As of 31 December 2025 and 2024, the Company's
keuangan Perusahaan terdiri dari aset keuangan yang financial assets consist of financial assets measured
diukur pada biaya perolehan diamortisasi, dan aset at amortized cost, and fair value through profit or
keuangan yang diukur pada nilai wajar melalui laba loss (FVPL).
rugi.
1. Aset keuangan yang diukur pada biaya perolehan 1. Financial assets measured at amortized cost
diamortisasi
Aset keuangan diukur pada biaya perolehan A financial asset shall be measured at amortized
diamortisasi jika kedua kondisi berikut terpenuhi: cost if both of the following conditions are met:
a. Aset keuangan dikelola dalam model bisnis yang a. The financial asset is held within a business
bertujuan untuk memiliki aset keuangan dalam model whose objective is to hold financial
rangka mendapatkan arus kas kontraktual; dan assets in order to collect contractual cash
flows; and
b. Persyaratan kontraktual dari aset keuangan b. The contractual terms of the financial assets
menghasilkan arus kas pada tanggal tertentu give rise on specified dates to cash flows that
yang semata dari pembayaran pokok dan bunga are solely payments of principal and interest
dari jumlah pokok terutang. on the principal amount outstanding.
Aset keuangan pada biaya perolehan diamortisasi Financial assets at amortized cost are measured
diukur pada jumlah yang diakui saat pengakuan awal at initial amount minus the principal repayments,
dikurangi pembayaran pokok, ditambah atau plus or minus the cumulative amortization using
dikurangi dengan amortisasi kumulatif menggunakan the effective interest method of any difference
metode suku bunga efektif yang dihitung dari selisih between that initial amount and the maturity
antara nilai awal dan nilai jatuh temponya, dan amount, adjusted for allowance for impairment.
dikurangi dengan cadangan kerugian penurunan nilai.
Pada tanggal 31 Desember 2025 dan 2024 kategori ini As of 31 December 2025 and 2024, cash and cash
meliputi kas dan setara kas, piutang sewa equivalents, finance lease receivables,
pembiayaan, piutang pembiayaan multiguna, piutang multipurpose financing receivables, other
lain-lain dan aset lain- lain. receivables and other assets are classified under
this category.
Page 351
These financial statements are originally
issued in Indonesian language
Ekshibit E/13 Exhibit E/13
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
e. Instrumen Keuangan (Lanjutan) e. Financial Instruments (Continued)
Aset Keuangan (Lanjutan) Financial Assets (Continued)
2. Aset keuangan yang diukur pada nilai wajar melalui 2. Financial assets measured at FVPL
laba rugi
Aset keuangan diukur pada nilai wajar melalui laba A financial asset shall be measured at FVPL unless
rugi kecuali aset keuangan tersebut diukur pada it is measured at amortized cost or at fair value
biaya perolehan diamortisasi atau pada nilai wajar through comprehensive income.
melalui penghasilan komprehensif lain.
Derivatif juga diklasifikasikan sebagai diukur pada Derivatives are also categorized as fair value
nilai wajar melalui laba rugi, kecuali derivatif yang through profit or loss unless they are designated
ditetapkan sebagai instrumen lindung nilai yang as effective hedging instruments.
efektif.
Pada tanggal 31 Desember 2025 dan 2024, kategori As of 31 December 2025 and 2024, securities in the
ini mencakup efek-efek dalam bentuk reksa dana. form of mutual funds are included in this
category.
3. Aset keuangan yang diukur pada nilai wajar melalui 3. Financial assets measured at FVOCI
penghasilan komprehensif lain
Aset keuangan diukur pada nilai wajar melalui A financial asset shall be measured at FVOCI if
penghasilan komprehensif lain jika kedua kondisi both of the following conditions are met:
berikut terpenuhi:
a. Aset keuangan dikelola dalam model bisnis yang a. The financial asset is held within a business
tujuannya akan terpenuhi dengan mendapatkan model whose objective is achieved by both
arus kas kontraktual dan menjual aset keuangan; collecting contractual cash flows and selling
dan financial assets; and
b. Persyaratan kontraktual dari aset keuangan b. The contractual terms of the financial asset
menghasilkan arus kas pada tanggal tertentu give rise on specified dates to cash flows that
yang semata dari pembayaran pokok dan bunga are solely payments of principal and interest
dari jumlah pokok terutang. on the principal amount outstanding
Aset keuangan berupa surat berharga utang yang Debt securities financial assets which are
diukur pada nilai wajar melalui penghasilan initially measured at fair value through
komprehensif lain selanjutnya diukur pada nilai comprehensive income are subsequently
wajar, dengan keuntungan atau kerugian yang measured at fair value, with unrealized gains
belum direalisasi diakui dalam penghasilan or losses recognized in other comprehensive
komprehensif lain. Saat aset keuangan tersebut income. At the time the financial assets are
dihentikan pengakuannya atau direklasifikasi, derecognized or reclassified, the cumulative
akumulasi keuntungan atau kerugian gain or loss is reclassified to profit or loss.
direklasifikasi ke laba rugi.
Liabilitas Keuangan Financial Liabilities
Liabilitas keuangan dalam lingkup PSAK 109 Financial liabilities within the scope of SFAS 109 are
diklasifikasikan sebagai berikut: (i) liabilitas keuangan classified as follows: (i) financial liabilities at
yang diukur pada biaya perolehan diamortisasi, atau amortized cost, or (ii) financial liabilities at FVPL.
(ii) liabilitas keuangan yang diukur dengan nilai wajar The Company determines the classification of its
melalui laba rugi. Perusahaan menentukan klasifikasi financial liabilities at initial recognition.
liabilitas keuangan pada saat pengakuan awal.
Page 352
These financial statements are originally
issued in Indonesian language
Ekshibit E/14 Exhibit E/14
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
e. Instrumen Keuangan (Lanjutan) e. Financial Instruments (Continued)
Liabilitas Keuangan (Lanjutan) Financial Liabilities (Continued)
Pada tanggal 31 Desember 2025 dan 2024, Perusahaan As of 31 December 2025 and 2024, the Company
mengklasifikasikan liabilitas keuangan sebagai classifies its financial liabilities as financial liabilities
liabilitas keuangan yang diukur pada biaya perolehan at amortized cost.
diamortisasi.
Liabilitas keuangan yang diukur pada biaya perolehan Financial liabilities at amortized cost
diamortisasi
Liabilitas keuangan pada biaya perolehan diamortisasi Financial liabilities at amortized cost is measured at
diukur pada jumlah yang diakui saat pengakuan awal initial amount minus the principal repayments, plus
dikurangi pembayaran pokok, ditambah atau dikurangi or minus the cumulative amortization using the
dengan amortisasi kumulatif menggunakan metode effective interest method of any difference between
suku bunga efektif yang dihitung dari selisih antara that initial amount and the maturity amount. The
nilai awal dan nilai jatuh temponya. Amortisasi suku amortization of the effective interest rate is
bunga efektif disajikan sebagai bagian dari beban included in finance costs in profit or loss.
keuangan dalam laba rugi.
Pada tanggal 31 Desember 2025 dan 2024, kategori ini As of 31 December 2025 and 2024, loans received,
meliputi pinjaman yang diterima, beban akrual dan accrued expenses and other liabilities are included in
liabilitas lain-lain. this category.
Saling Hapus Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling hapus dan Financial assets and liabilities are offset and the net
nilai bersihnya disajikan dalam laporan posisi keuangan amount reported in the statements of financial
jika, dan hanya jika, Perusahaan saat ini memiliki hak position if, and only if, there is a currently
yang berkekuatan hukum untuk melakukan saling hapus enforceable right to offset the recognized amounts
atas jumlah yang telah diakui tersebut; dan berniat and there is intention to settle on a net basis, or to
untuk menyelesaikan secara neto atau untuk realize the asset and settle the liability
merealisasikan aset dan menyelesaikan liabilitasnya simultaneously.
secara simultan.
Reklasifikasi Aset Keuangan Reclassifications of Financial Assets
Sesuai dengan ketentuan PSAK 109, Instrumen In accordance with SFAS 109, Financial Instruments,
Keuangan, Perusahaan mereklasifikasi seluruh aset the Company reclassifies its financial assets if, and
keuangan dalam kategori yang terpengaruh, jika dan only if, the Company changes its business model for
hanya jika, Perusahaan mengubah model bisnis untuk managing financial assets. While, any financial
pengelolaan aset keuangan tersebut. Sedangkan, liabilities shall not be reclassified.
liabilitas keuangan tidak direklasifikasi.
Page 353
These financial statements are originally
issued in Indonesian language
Ekshibit E/15 Exhibit E/15
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
e. Instrumen Keuangan (Lanjutan) e. Financial Instruments (Continued)
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Pada setiap periode pelaporan, Perusahaan menilai At each reporting date, the Company assesses whether
apakah risiko kredit dari instrumen keuangan telah the credit risk on a financial instrument has increased
meningkat secara signifikan sejak pengakuan awal. significantly since initial recognition. When making
Ketika melakukan penilaian, Perusahaan mengacu pada the assessment, the Company uses the change in the
perubahan atas risiko gagal bayar yang terjadi risk of a default occurring over the expected life of
sepanjang perkiraan usia instrumen keuangan daripada the financial instrument instead of the change in the
perubahan atas jumlah kerugian kredit ekspektasian amount of expected credit losses (“ECL”). To make
(“KKE”). Dalam melakukan penilaian, Perusahaan juga that assessment, the Company compares the risk of a
membandingkan antara risiko gagal bayar yang terjadi default occurring on the financial instrument as at the
atas instrumen keuangan pada saat periode pelaporan reporting date with the risk of a default occurring on
dengan risiko gagal bayar yang terjadi atas instrumen the financial instrument as at the date of initial
keuangan pada saat pengakuan awal dan recognition and consider reasonable and supportable
mempertimbangkan kewajaran serta ketersediaan information, that is available without undue cost or
informasi, yang tersedia tanpa biaya atau usaha pada effort at the reporting date about past events,
saat tanggal pelaporan terkait dengan kejadian masa current conditions and forecasts of future economic
lalu, kondisi terkini dan perkiraan atas kondisi ekonomi conditions, that is indicative of significant increases
di masa depan, yang mengindikasikan kenaikan risiko in credit risk since initial recognition. If at the
kredit sejak pengakuan awal. Jika pada tanggal reporting date, the credit risk of the financial asset
pelaporan, risiko kredit atas instrumen keuangan tidak has not increased significantly since the initial
meningkat secara signifikan sejak pengukuran awal, recognition, the Company measures the loss allowance
maka Perusahaan akan mengukur cadangan kerugian for the financial asset using 12-months ECL. If the
untuk aset keuangan tersebut sejumlah KKE 12 bulan. credit risk of the financial asset has increased
Jika risiko kredit atas aset keuangan meningkat secara significantly, the loss allowance for the financial asset
signifikan, maka pengukuran cadangan kerugian untuk is measured using the lifetime ECL.
aset keuangan tersebut menggunakan KKE sepanjang
umurnya.
Perusahaan menggunakan pendekatan 3 tahapan The Company uses the general approach to measure
dalam mengukur penurunan nilai (Tahap 1, Tahap 2 dan impairment for financial assets (Stage 1, Stage 2 and
Tahap 3) dengan menentukan apakah terjadi Stage 3) by determining whether a significant increase
peningkatan risiko kredit yang signifikan atas aset in credit risk has occurred on financial asset since
keuangan sejak awal atau fasilitas tersebut gagal bayar initial recognition or whether there is default as of
pada tanggal pelaporan. the reporting date.
1. Tahap 1 - KKE 12 bulan 1. Stage 1 - 12-months ECL
Tahap 1 mencakup aset keuangan yang tidak Stage 1: includes financial assets that have not had
memiliki peningkatan signifikan atas risiko kredit a significant increase in credit risk since initial
sejak pengakuan awal atau memiliki risiko kredit recognition or that have low credit risk as at the
rendah pada tanggal pelaporan. Untuk aset ini, KKE reporting date. For these assets, 12-months ECL is
12 bulan akan dihitung. recognized.
Aset keuangan yang dikategorikan sebagai Tahap 1 Financial assets categorized as Stage 1 are financial
adalah aset keuangan dengan hari tunggakan kurang assets that are overdue for 30 days or less.
atau sama dengan 30 hari.
Page 354
These financial statements are originally
issued in Indonesian language
Ekshibit E/16 Exhibit E/16
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
e. Instrumen Keuangan (Lanjutan) e. Financial Instruments (Continued)
Penurunan Nilai Aset Keuangan (Lanjutan) Impairment of Financial Assets (Continued)
2. Tahap 2 - Peningkatan risiko kredit yang signifikan 2. Stage 2 - Significant increase in credit risk
Tahap 2 mencakup aset keuangan yang mengalami Stage 2: includes financial assets that have had a
peningkatan signifikan atas risiko kredit, namun significant increase in credit risk but do not have
tidak memiliki bukti penurunan nilai yang obyektif. objective evidence of impairment. For these assets,
Untuk aset ini, akan dihitung KKE seumur hidup. lifetime ECL are recognized.
Aset keuangan yang dianggap telah mengalami Financial assets are considered to experience
peningkatan risiko kredit yang signifikan dan significant increase in credit risk and categorized as
dikategorikan sebagai Tahap 2 adalah aset keuangan Stage 2 are financial assets that are 31-90 days past
dengan hari tunggakan dari 31-90 hari. Aset due. Financial asset that has proposed
keuangan yang telah mengajukan program restructuring program, is considered to experience
restrukturisasi, juga dianggap telah mengalami significant increase in credit risk, thus, categorized
peningkatan risiko kredit yang signifikan sehingga as Stage 2.
akan dikategorikan sebagai Tahap 2.
3. Tahap 3 - Eksposur yang mengalami penurunan 3. Stage 3 – Credit impaired (or defaulted)
nilai kredit atau gagal bayar exposure
Tahap 3 mencakup aset keuangan yang memiliki Stage 3: includes financial assets that have objective
bukti obyektif penurunan nilai pada tanggal evidence of impairment as at the reporting date.
pelaporan. Tahap ini berisi debitur yang telah This stage include debtor’s accounts that already
impaired (gagal bayar). are impaired (defaulted).
Aset keuangan yang dikategorikan sebagai Tahap 3 Financial assets categorized as Stage 3 are financial
adalah aset keuangan dengan hari tunggakan lebih dari assets that are more than 90 days past due.
90 hari.
Faktor utama dalam menentukan apakah aset The key factor in determining whether allowance for
keuangan memerlukan KKE 12 bulan (Tahap 1) atau KKE ECL i n a financial asset should be measured using 12-
seumur hidup (Tahap 2) disebut dengan kriteria months (Stage 1) or lifetime ECL (Stage 2) is the
Peningkatan Signifikan dalam Risiko Kredit. Penentuan Significant Increase in Credit Risk. Determining
kriteria peningkatan risiko kredit yang signifikan significant increase in credit risk involves assessment
memerlukan pengkajian apakah telah terjadi of whether there has been a significant increase in
peningkatan risiko kredit yang signifikan pada tanggal credit risk at reporting date.
pelaporan.
Page 355
These financial statements are originally
issued in Indonesian language
Ekshibit E/17 Exhibit E/17
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
e. Instrumen Keuangan (Lanjutan) e. Financial Instruments (Continued)
PSAK 109 mensyaratkan penyertaan informasi tentang SFAS 109 requires inclusion of information about past
kejadian masa lalu, kondisi saat ini, dan perkiraan events, current conditions, and forecasts of future
kondisi ekonomi masa depan. Perkiraan perubahan economic conditions. The estimates of changes in
dalam kerugian kredit yang diharapkan harus expected credit losses should reflect, and be
mencerminkan, dan secara langsung konsisten dengan, directionally consistent with, changes in related
perubahan dalam data terkait yang diobservasi dari observable data from period to period. The calculation
periode ke periode. Perhitungan KKE ini membutuhkan of ECL requires estimation of forward-looking
estimasi forward-looking dari Probability of Default, Probability of Default, Loss Given Default, and Exposure
Loss Given Default, dan Exposure at Default. at Default.
1. Probability of Default (“PD”) 1. Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu dimana The probability at a point in time that a
debitur mengalami gagal bayar, dikalibrasikan counterparty will default, calibrated over up to 12
sampai dengan periode 12 bulan dari tanggal months from the reporting date (Stage 1) or over the
laporan (Tahap 1) atau sepanjang umur (Tahap 2 lifetime of the product (Stage 2 and 3) and
dan 3) dan digabungkan pada dampak asumsi incorporated with the impact of forward- looking
ekonomi masa depan yang memiliki risiko kredit. economic assumptions that have an effect on credit
PD diestimasikan pada suatu titik waktu (point in risk. PD estimated at a point in time that means it
time) dimana hal ini berfluktuasi sejalan dengan will fluctuate in line with the economic cycle.
siklus ekonomi.
2. Loss Given Default (“LGD”) 2. Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan timbul dari The loss that is expected to arise on default,
debitur yang mengalami gagal bayar dengan incorporating the impact of relevant forward-
menggabungkan dampak dari asumsi ekonomi masa looking economic assumptions (if any), which
depan yang relevan dimana hal ini mewakili represents the difference between the contractual
perbedaan antara arus kas kontraktual yang akan cash flows due and those that the Company
jatuh tempo dengan arus kas yang diharapkan expects to receive. The Company estimates LGD
untuk diterima. Perusahaan mengestimasikan LGD based on the historical recovery rates and
berdasarkan data historis dari tingkat pemulihan considers the recovery of all assets managed by the
dan memperhitungkan pemulihan yang berasal dari Company, taking into account forward-looking
seluruh aset yang dikelola oleh Perusahaan dengan economic assumptions.
mempertimbangkan asumsi ekonomi masa depan.
3. Exposure of Default (“EAD”) 3. Exposure of Default (“EAD”)
Perkiraan nilai eksposur laporan posisi keuangan The expected balance sheet exposure at the time
pada saat gagal bayar dengan mempertimbangkan of default, taking into account that expected
bahwa perubahan ekspektasi yang diharapkan change in exposure over the lifetime of the
selama masa eksposur. Hal ini menggabungkan exposure. This incorporates the impact of
dampak penarikan fasilitas yang hampir pasti drawdowns of committed facilities, repayments of
terjadi (committed), pembayaran pokok dan principal and interest, amortization and
bunga, amortisasi dan pembayaran dipercepat, prepayments, with the impact of forward- looking
bersama dengan dampak asumsi ekonomi masa economic assumptions.
depan.
Page 356
These financial statements are originally
issued in Indonesian language
Ekshibit E/18 Exhibit E/18
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
e. Instrumen Keuangan (Lanjutan) e. Financial Instruments (Continued)
Penghentian Pengakuan Aset dan Liabilitas Derecognition of Financial Assets and Liabilities
Keuangan
1. Aset Keuangan 1. Financial Assets
Aset keuangan (atau bagian dari aset keuangan Financial asset (or, where applicable, a part of a
atau kelompok aset keuangan serupa) dihentikan financial asset or part of a group of similar
pengakuannya jika: financial assets) is derecognized when:
a. hak kontraktual atas arus kas yang berasal dari a. the rights to receive cash flows from the asset
aset keuangan tersebut berakhir; have expired;
b. Perusahaan tetap memiliki hak untuk b. the Company retains the right to receive cash
menerima arus kas dari aset keuangan flows from the asset, but has assumed an
tersebut, namun juga menanggung liabilitas obligation to pay them in full without
kontraktual untuk membayar kepada pihak material delay to a third party under a “pass-
ketiga atas arus kas yang diterima tersebut through” arrangement; or
secara penuh tanpa adanya penundaan yang
signifikan berdasarkan suatu kesepakatan;
atau
c. Perusahaan telah mengalihkan hak c. the Company has transferred its rights to
kontraktual untuk menerima arus kas dari aset receive cash flows from the asset and either
keuangan dan (i) telah secara substansial (i) has transferred substantially all the risks
mengalihkan seluruh risiko dan manfaat atas and rewards of the asset, or (ii) has neither
aset keuangan, atau (ii) secara substansial transferred nor retained substantially all the
tidak mengalihkan atau tidak memiliki seluruh risks and rewards of the asset, but has
risiko dan manfaat atas aset keuangan, namun transferred control of the asset.
telah mengalihkan pengendalian atas aset
keuangan tersebut.
2. Liabilitas Keuangan 2. Financial Liabilities
Liabilitas keuangan dihentikan pengakuannya jika A financial liability is derecognized when the
liabilitas keuangan tersebut dilepaskan, obligation under the contract is discharged,
dibatalkan, atau telah kedaluarsa. cancelled or has expired.
f. Pengukuran Nilai Wajar f. Fair Value Measurement
Pengukuran nilai wajar didasarkan pada asumsi bahwa The fair value measurement is based on the
transaksi untuk menjual aset atau mengalihkan presumption that the transaction to sell the asset or
liabilitas akan terjadi: transfer the liability takes place either:
● di pasar utama untuk aset atau liabilitas tersebut • in the principal market for the asset or liability
atau; or;
● jika tidak terdapat pasar utama, di pasar yang • if the absence of a principal market, in the most
paling menguntungkan untuk aset atau liabilitas advantageous market for the asset or liability.
tersebut.
Perusahaan harus memiliki akses ke pasar utama atau The Company must have access to the principal or the
pasar yang paling menguntungkan pada tanggal most advantageous market at the measurement date.
pengukuran.
Nilai wajar aset atau liabilitas diukur menggunakan The fair value of an asset or a liability is measured
asumsi yang akan digunakan pelaku pasar ketika using the assumptions that market participants would
menentukan harga aset atau liabilitas tersebut, dengan use when pricing the asset or liability, assuming that
asumsi bahwa pelaku pasar bertindak dalam market participants act in their economic best
kepentingan ekonomi terbaiknya. interest.
Page 357
These financial statements are originally
issued in Indonesian language
Ekshibit E/19 Exhibit E/19
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
f. Pengukuran Nilai Wajar (Lanjutan) f. Fair Value Measurement (Continued)
Pengukuran nilai wajar aset nonkeuangan A fair value measurement of a non-financial asset
memperhitungkan kemampuan pelaku pasar untuk takes into account a market participant’s ability to
menghasilkan manfaat ekonomik dengan menggunakan generate economic benefits by using the asset in its
aset dalam penggunaan tertinggi dan terbaiknya, atau highest and best use or by selling it to another market
dengan menjualnya kepada pelaku pasar lain yang akan participant that would use the asset in its highest and
menggunakan aset tersebut dalam penggunaan best use.
tertinggi dan terbaiknya.
Ketika Perusahaan menggunakan teknik penilaian, When the Company uses valuation techniques, it
maka Perusahaan memaksimalkan penggunaan input maximizes the use of relevant observable inputs and
yang dapat diobservasi yang relevan dan minimizing the use of unobservable inputs.
meminimalkan penggunaan input yang tidak dapat
diobservasi.
Seluruh aset dan liabilitas yang mana nilai wajar aset All assets and liabilities for which fair value is
atau liabilitas tersebut diukur atau diungkapkan, measured or disclosed in the financial statements are
dikategorikan dalam hierarki nilai wajar sebagai categorized within the fair value hierarchy as follows:
berikut:
● Level 1 – Harga kuotasian (tanpa penyesuaian) di ● Level 1 - Quoted (unadjusted) market prices in
pasar aktif untuk aset atau liabilitas yang identik; active markets for identical assets or liabilities;
● Level 2 – Teknik penilaian dimana level input ● Level 2 - Valuation techniques for which the
terendah yang signifikan terhadap pengukuran nilai lowest level input that is significant to the fair
wajar dapat diobservasi, baik secara langsung value measurement is directly or indirectly
maupun tidak langsung; observable;
● Level 3 – Teknik penilaian dimana level input ● Level 3 - Valuation techniques for which the
terendah yang signifikan terhadap pengukuran nilai lowest level input that is significant to the fair
wajar tidak dapat diobservasi. value measurement is unobservable.
Untuk aset dan liabilitas yang diukur pada nilai wajar For assets and liabilities that are recognized in the
secara berulang dalam laporan keuangan, maka financial statements on a recurring basis, the
Perusahaan menentukan apakah telah terjadi transfer Company determines whether there are transfers
di antara level hierarki dengan menilai kembali between levels in the hierarchy by re-assessing
pengkategorian level nilai wajar pada setiap akhir categorization at the end of each reporting period.
periode pelaporan.
g. Sewa Pembiayaan g. Finance Lease
Sewa pembiayaan adalah kegiatan pembiayaan dalam Finance lease is a financing activity in the form of
bentuk penyediaan barang oleh perusahaan providing goods by a financing company for use by a
pembiayaan untuk digunakan debitur selama jangka debtor for a certain period of time, which transfers
waktu tertentu, yang mengalihkan secara substansial substantially the benefits and risks of the items being
manfaat dan risiko atas barang yang dibiayai. financed.
Jumlah yang terutang dari penyewa dalam sewa Amount due from lessees under finance leases are
pembiayaan dicatat sebesar jumlah piutang sewa recorded at the amount of the finance lease
pembiayaan. Piutang sewa pembiayaan terdiri dari receivable. Finance lease receivable consists of the
jumlah piutang sewa ditambah nilai residu yang total lease receivables plus the guaranteed residual
dijamin (harga opsi) yang akan diterima pada akhir value (option price) to be received at the end of the
masa sewa, dikurangi penghasilan pembiayaan lease period, less unearned lease income, security
tangguhan, simpanan jaminan, dan cadangan kerugian deposits, and allowance for impairment losses.
penurunan nilai.
Page 358
These financial statements are originally
issued in Indonesian language
Ekshibit E/20 Exhibit E/20
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
g. Sewa Pembiayaan (Lanjutan) g. Finance Lease (Continued)
Selisih antara piutang sewa pembiayaan ditambah nilai The difference between the finance lease receivables
residu yang dijamin dengan biaya perolehan aset plus the guaranteed residual value and the acquisition
sewaan dicatat sebagai penghasilan pembiayaan cost of the leased assets is recorded as unearned lease
tangguhan dan dialokasikan sebagai pendapatan income. This is recognized as finance lease income
selama masa sewa berdasarkan suatu tingkat over the lease period at a periodic rate of return on
pengembalian berkala yang tetap dari piutang sewa the finance lease receivables. The Company does not
pembiayaan. Perusahaan tidak mengakui pendapatan recognize interest income from finance lease
bunga dari piutang sewa pembiayaan yang telah receivables which are overdue for more than 90 days.
menunggak pembayaran lebih dari 90 hari. Pendapatan Such interest income is recognized as income when
tersebut diakui pada saat pendapatan tersebut already received.
diterima.
Pada awal masa sewa, apabila aset sewaan memiliki At the inception of the lease, if the leased asset has
nilai residu pada akhir periode sewa, penyewa residual value at the end of the lease period, the
diwajibkan untuk memberikan simpanan jaminan yang lessee is required to make a security deposit which
akan diperhitungkan dengan nilai aset sewa pada akhir will be applied as payment to the purchase option
masa sewaan, bila hak opsi dilaksanakan penyewa. price of the leased asset at the end of the lease period
Apabila hak opsi tidak dilaksanakan, simpanan jaminan if the option to purchase is exercised by the lessee.
tersebut akan dikembalikan kepada penyewa. Otherwise, the security deposit will be returned to
the lessee at the end of the lease period.
Apabila aset sewaan dijual kepada penyewa sebelum If the leased assets are sold to the lessee before the
masa sewa berakhir, maka perbedaan harga jual end of the lease period, the difference between the
dengan investasi neto pembiayaan dicatat sebagai sales price and the finance lease receivable is
keuntungan atau kerugian pada saat terjadinya. recorded as gain or loss at the time of sale.
h. Pembiayaan Multiguna h. Multipurpose Financing
Pembiayaan multiguna adalah pembiayaan untuk Multipurpose financing is financing for the
pengadaan barang dan/atau jasa yang diperlukan oleh procurement of goods and/or services needed by the
debitur untuk pemakaian/ konsumsi dan bukan untuk debtor for usage/consumption and not for business
keperluan usaha (aktivitas produktif) dalam jangka needs (productive activities) within the agreed
waktu yang diperjanjikan. period.
Piutang pembiayaan multiguna diakui pada awalnya Multipurpose financing receivables are recognized
dengan nilai wajar ditambah biaya- biaya transaksi initially at fair value, plus directly attributable
(jika ada) yang dapat diatribusikan secara langsung dan transactions costs (if any) and subsequently measured
selanjutnya diukur dengan biaya perolehan at amortized cost using the effective interest rate
diamortisasi menggunakan metode suku bunga efektif. method. These receivables are stated at its
Piutang ini dinyatakan sebesar saldo terutang dikurangi outstanding balance less unearned multipurpose
dengan pendapatan pembiayaan multiguna yang belum financing income and allowance for impairment loss.
diakui dan cadangan kerugian penurunan nilai.
Pendapatan pembiayaan multiguna yang belum diakui Unearned multipurpose financing income is the
merupakan selisih antara jumlah keseluruhan difference between total installments to be received
pembayaran angsuran yang akan diterima dari debitur from customers and the total financing which is
dengan jumlah pokok pembiayaan, yang akan diakui recognized as income over the term of the contract
sebagai pendapatan sesuai dengan jangka waktu using the effective interest rate.
kontrak dengan menggunakan metode suku bunga
efektif.
Page 359
These financial statements are originally
issued in Indonesian language
Ekshibit E/21 Exhibit E/21
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
h. Pembiayaan Multiguna (Lanjutan) h. Multipurpose Financing (Continued)
Pelunasan sebelum masa pembiayaan multiguna Early terminations of multipurpose financing
berakhir dianggap sebagai pembatalan perjanjian contracts are treated as cancellation of the existing
pembiayaan multiguna dan keuntungan atau kerugian contracts and the resulting gains or losses are
yang timbul diakui dalam laba rugi. credited or charged in profit and loss.
i. Biaya Dibayar Dimuka i. Prepaid Expenses
Biaya dibayar dimuka diamortisasi selama masa Prepaid expenses are amortized over their beneficial
manfaat masing-masing biaya dengan menggunakan periods using the straight-line method.
metode garis lurus.
j. Properti Investasi j. Investment Properties
Properti investasi, kecuali tanah, diukur sebesar biaya Investment properties, except land, are measured at
perolehan, termasuk biaya transaksi, setelah dikurangi cost including transaction costs, less accumulated
dengan akumulasi penyusutan dan kerugian penurunan depreciation and any impairment loss. Land is not
nilai, jika ada. Tanah tidak disusutkan dan dinyatakan depreciated and is stated at cost less any impairment
berdasarkan biaya perolehan dikurangi akumulasi rugi in value. The carrying amount includes the cost of
penurunan nilai, jika ada. Jumlah tercatat termasuk replacing part of an existing investment property at
biaya penggantian untuk bagian tertentu dari properti the time that cost is incurred if the recognition
investasi yang telah ada pada saat beban terjadi, jika criteria are met; and excludes the costs of day-to-day
kriteria pengakuan terpenuhi, dan tidak termasuk servicing of an investment property.
biaya perawatan sehari-hari properti investasi.
Properti investasi, kecuali tanah, disusutkan Investment properties, except land, are depreciated
menggunakan metode garis lurus sepanjang estimasi over its estimated useful life of 20 years using the
masa manfaatnya selama 20 tahun. straight-line method.
Properti investasi dihentikan pengakuannya Investment properties are derecognized when either
(dikeluarkan dari laporan posisi keuangan) pada saat they have been disposed of or when the investment
pelepasan atau ketika properti investasi tersebut tidak property is permanently withdrawn from use and no
digunakan lagi secara permanen dan tidak memiliki future economic benefit is expected from its
manfaat ekonomis di masa depan yang dapat disposal. Any gains or losses on the retirement or
diharapkan pada saat pelepasannya. Keuntungan atau disposal of an investment property are recognized in
kerugian yang timbul dari penghentian atau pelepasan profit or loss in the year of retirement or disposal.
properti investasi diakui dalam laba rugi dalam tahun
terjadinya penghentian atau pelepasan tersebut.
Nilai residu, jika ada, estimasi umur manfaat, serta The asset’s residual values, if any, estimated useful
metode penyusutan ditelaah setiap akhir tahun dan lives and depreciation method are reviewed and
dilakukan penyesuaian apabila hasil telaah berbeda adjusted if appropriate, at each financial year end.
dengan estimasi sebelumnya.
k. Aset Tetap k. Property and Equipment
Aset tetap kecuali tanah, dinyatakan berdasarkan Property and equipment, except land, are carried at
biaya perolehan, tetapi tidak termasuk biaya cost, excluding day-to-day servicing, less
perawatan sehari-hari, dikurangi akumulasi accumulated depreciation and any impairment in
penyusutan dan akumulasi rugi penurunan nilai, jika value. Land is not depreciated and is stated at cost
ada. Tanah tidak disusutkan dan dinyatakan less any impairment in value, if any.
berdasarkan biaya perolehan dikurangi akumulasi rugi
penurunan nilai, jika ada.
Page 360
These financial statements are originally
issued in Indonesian language
Ekshibit E/22 Exhibit E/22
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
k. Aset Tetap (Lanjutan) k. Property and Equipment (Continued)
Beban-beban yang timbul setelah aset tetap digunakan, Expenditures incurred after the property and
seperti beban perbaikan dan pemeliharaan, dibebankan equipment have been put into operations, such as
ke laba rugi pada saat terjadinya. repairs and maintenance costs, are normally charged
to operations in the year such costs are incurred.
Penyusutan bangunan dihitung berdasarkan metode garis Depreciation for building is computed based on
lurus, sedangkan penyusutan peralatan kantor dan straight line method, while depreciation for office
kendaraan dihitung berdasarkan metode saldo menurun equipment and vehicles are computed based on double
berganda selama estimasi masa manfaat aset tetap declining method over the property and equipment’s
tersebut sebagai berikut: estimated useful lives as follows:
Tahun/Years
Bangunan 20 Building
Peralatan kantor 4-8 Office equipment
Kendaraan 8 Vehicles
Nilai tercatat aset tetap ditelaah kembali dan dilakukan The carrying values of property and equipment are
penurunan nilai apabila terdapat peristiwa atau reviewed for impairment when events or changes in
perubahan kondisi tertentu yang mengindikasikan nilai circumstances indicate that the carrying values may
tercatat tersebut tidak dapat dipulihkan sepenuhnya. not be recoverable.
Dalam setiap inspeksi yang signifikan, biaya inspeksi When each major inspection is performed, its cost is
diakui dalam jumlah tercatat aset tetap sebagai suatu recognized in the carrying amount of the item of
penggantian apabila memenuhi kriteria pengakuan. property and equipment as a replacement if the
Biaya inspeksi signifikan yang dikapitalisasi tersebut recognition criteria are satisfied. Such major
diamortisasi selama periode sampai dengan saat inspeksi inspection is capitalized and amortized over the next
signifikan berikutnya. major inspection activity.
Jumlah tercatat aset tetap dihentikan pengakuannya An item of property and equipment is derecognized
pada saat dilepaskan atau tidak ada manfaat ekonomis upon disposal or when no future economic benefits are
masa depan yang diharapkan dari penggunaan atau expected from its use or disposal. Any gains or loss
pelepasannya. Keuntungan atau kerugian yang timbul arising from derecognition of property and equipment
dari penghentian pengakuan aset tetap diakui dalam laba is included in profit or loss in the year the item is
rugi pada tahun terjadinya penghentian pengakuan. derecognized.
Nilai residu, estimasi umur manfaat, serta metode The asset’s residual values, estimated useful lives and
penyusutan ditelaah setiap akhir tahun dan dilakukan depreciation method are reviewed and adjusted if
penyesuaian apabila hasil telah berbeda dengan estimasi appropriate, at each financial year end.
sebelumnya.
Page 361
These financial statements are originally
issued in Indonesian language
Ekshibit E/23 Exhibit E/23
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
l. Transaksi Sewa l. Lease Transactions
Sebagai Penyewa As Lessee
Perusahaan menerapkan PSAK 116 yang mensyaratkan The Company has applied SFAS 116, which set the
pengakuan liabilitas sewa sehubungan dengan sewa requirement for the recognition of lease liabilities in
yang sebelumnya diklasifikasikan sebagai sewa operasi. relation to leases which had been previously classified
as operating lease.
Pada tanggal permulaan kontrak, Perusahaan menilai At the inception of a contract, the Company assesses
apakah kontrak merupakan, atau mengandung, sewa. whether the contract is, or contains, a lease. A
Suatu kontrak merupakan atau mengandung sewa jika contract is or contains a lease if the contract conveys
kontrak tersebut memberikan hak untuk the right to control the use of an identified assets for
mengendalikan penggunaan aset identifikasian selama a period of time in exchange for consideration.
suatu jangka waktu untuk dipertukarkan dengan
imbalan.
Untuk menilai apakah kontrak memberikan hak untuk To assess whether a contract conveys the right to
mengendalikan penggunaan aset identifikasian, control the use of an identified asset, the Company
Perusahaan harus menilai apakah: shall assess whether:
- Perusahaan memiliki hak untuk mendapatkan - The Company has the right to obtain substantially
secara subtansial seluruh manfaat ekonomi dari all the economic benefits from use of the asset
penggunaan aset identifikasian; dan throughout the period of use; and
- Perusahaan memiliki hak untuk mengarahkan - The Company has the right to direct the use of the
penggunaan aset identifikasian. Perusahaan asset. The Company has this right when it has the
memiliki hak ini ketika Perusahaan memiliki hak decision-making rights that are the most relevant
untuk pengambilan keputusan yang relevan tentang to changing how and for what purpose the asset is
bagaimana dan untuk tujuan apa aset digunakan used are predetermined:
telah ditentukan sebelumnya dan:
1. Perusahaan memiliki hak untuk 1. The Company has the right to operate the
mengoperasikan aset; asset;
2. Perusahaan telah mendesain aset dengan cara 2. The Company has designed the asset in a way
menetapkan sebelumnya bagaimana dan untuk that predetermined how and for what purpose
tujuan apa aset akan digunakan selama periode it will be used.
penggunaan.
Pada tanggal awal dimulainya kontrak atau pada At the inception or on reassessment of a contract that
tanggal penilaian kembali atas kontrak yang contains a lease component, the Company allocates
mengandung sebuah komponen sewa, Perusahaan the consideration in the contract to each lease
mengalokasikan imbalan dalam kontrak ke masing- component on the basis of their relative stand-alone
masing komponen sewa berdasarkan harga tersendiri prices and the aggregate stand-alone price of the non-
relatif dari komponen sewa dan harga tersendiri lease components.
agregat dari komponen nonsewa.
Pada tanggal permulaan sewa, Perusahaan mengakui The Company recognizes a right-of-use asset and a
aset hak-guna dan liabilitas sewa. Aset hak-guna diukur lease liability at the lease commencement date. The
pada biaya perolehan, dimana meliputi jumlah right-of-use asset is initially measured at cost, which
pengukuran awal liabilitas sewa yang disesuaikan comprises the initial amount of the lease liability
dengan pembayaran sewa yang dilakukan pada atau adjusted for any lease payment made at or before the
sebelum tanggal permulaan. commencement date.
Aset hak-guna kemudian disusutkan menggunakan The right-of-use asset is subsequently depreciated
metode garis lurus dari tanggal permulaan hingga using the straight-line method from the
tanggal yang lebih awal antara akhir umur manfaat commencement date to the earlier of the end of the
aset hak-guna atau akhir masa sewa. useful life of the right-of-use asset or the end of the
lease term.
Page 362
These financial statements are originally
issued in Indonesian language
Ekshibit E/24 Exhibit E/24
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
l. Transaksi Sewa (Lanjutan) l. Lease Transactions (Continued)
Sebagai Penyewa (Lanjutan) As Lessee (Continued)
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
implisit dalam sewa atau jika suku bunga tersebut rate implicit in the lease or, if that rate cannot be
tidak dapat ditentukan, maka menggunakan suku readily determined, using incremental borrowing
bunga pinjaman inkremental. Pada umumnya, rate. Generally, the Company uses its incremental
Perusahaan menggunakan suku bunga pinjaman borrowing rate as the discount rate.
inkremental sebagai tingkat bunga diskonto.
Pembayaran sewa yang termasuk dalam pengukuran Lease payments included in the measurement of the
liabilitas sewa meliputi pembayaran berikut ini: lease liability comprise the following:
- pembayaran tetap, termasuk pembayaran tetap - fixed payments, including in-substance fixed
secara substansi; payments;
- pembayaran sewa variabel yang bergantung pada - variable lease payments that depend on an index
indeks atau suku bunga yang pada awalnya diukur or a rate, initially measured using the index or rate
dengan menggunakan indeks atau suku bunga pada as at the commencement date;
tanggal permulaan;
- jumlah yang diperkirakan akan dibayarkan oleh - amounts expected to be payable under a residual
penyewa dengan jaminan nilai residual; value guarantee;
- harga eksekusi opsi beli jika Perusahaan cukup - the exercise price under a purchase option that the
pasti untuk mengeksekusi opsi tersebut; dan Company is reasonably certain to exercise; and
- penalti karena penghentian awal sewa kecuali jika - penalties for early termination of a lease unless
Perusahaan cukup pasti untuk tidak menghentikan the Company is reasonably certain not to
lebih awal. terminate early.
Pembayaran sewa dialokasikan menjadi bagian pokok Each lease 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 lease 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.
Sewa jangka-pendek Short-term leases
Perusahaan memutuskan untuk tidak mengakui aset The Company has elected not to recognize right-of-
hak-guna dan liabilitas sewa untuk sewa jangka- use assets and lease liabilities for short-term leases
pendek yang memiliki masa sewa 12 bulan atau kurang. that have a lease term of 12 months or less. The
Perusahaan mengakui pembayaran sewa atas sewa Company recognizes the lease payments associated
tersebut sebagai beban dengan dasar garis lurus with these lease as an expense on a straight-line basis
selama masa sewa. over the lease term.
m. Ijarah Muntahiyah Bittamlik (IMBT) m. Ijarah Muntahiyah Bittamlik (IMBT)
IMBT adalah Ijarah dengan waad (janji) perpindahan IMBT is a lease with (commitment) wa’ad to transfer
kepemilikan atas aset yang menjadi objek Ijarah pada the ownership of the asset for Ijarah in the future. In
saat tertentu. Dalam IMBT, perpindahan kepemilikan IMBT, the transfer of ownership of the asset for Ijarah
suatu aset yang menjadi objek Ijarah dari pemilik ke from the owner to lessee shall be done if the Ijarah
penyewa, dilakukan jika akad Ijarah telah berakhir contract has expired and the asset for Ijarah has been
atau diakhiri dan aset Ijarah telah diserahkan kepada given to lessee by the owner in a separate contract.
penyewa dengan membuat akad terpisah.
Aset IMBT dinyatakan sebesar harga perolehan dan IMBT assets are carried at cost less accumulated
dikurangi dengan akumulasi penyusutan. Aset IMBT depreciation. IMBT assets is depreciated based on
disusutkan berdasarkan pola konsumsi berdasarkan consumption pattern in accordance with the contract
perjanjian IMBT. of IMBT.
Page 363
These financial statements are originally
issued in Indonesian language
Ekshibit E/25 Exhibit E/25
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
m. Ijarah Muntahiyah Bittamlik (IMBT) (Lanjutan) m. Ijarah Muntahiyah Bittamlik (IMBT) (Continued)
Pendapatan Ijarah selama masa akad diakui pada saat Revenue from ijarah over the contract term is
manfaat atas aset telah diserahkan kepada penyewa. recognized when the benefits from the assets have
Pendapatan Ijarah disajikan secara neto setelah been transferred to the lessee. Revenue from Ijarah is
dikurangi beban penyusutan aset Ijarah. presented net of depreciation expense of assets of
Ijarah.
Piutang pendapatan Ijarah diukur sebesar nilai yang Ijarah receivables are recorded at net realizable
dapat direalisasikan, yakni saldo piutang dikurangi value, which is, the balances of receivables less
cadangan kerugian penurunan nilai. allowance for impairment losses.
n. Tagihan dari Jaminan yang Dikuasai Kembali n. Claims from Collateral
Tagihan dari jaminan yang dikuasai kembali dinyatakan Claims from collateral are stated at net realizable
berdasarkan nilai realisasi bersih yaitu nilai tercatat value, which is the carrying value of related financing
piutang pembiayaan terkait dengan nilai pasar atas receivables with market value of the collateral.
jaminan yang dikuasai kembali. Piutang pembiayaan Financing receivables are reclassified as claims from
direklasifikasi menjadi tagihan dari jaminan yang collateral when collateral assets have been
dikuasai kembali ketika jaminan ditarik karena debitur repossessed under the Company’s authority because
tidak dapat memenuhi kewajibannya. debtors can not fulfill their obligations.
Selisih antara nilai tercatat piutang dengan nilai The difference between the carrying value of related
realisasi bersih dicatat sebagai “cadangan kerugian claims and net realizable value is recorded as
penurunan nilai” dari tagihan dari jaminan yang “allowance for impairment losses” of the claims from
dikuasai kembali dan diakui sebagai beban pada laba collateral and is recognized as an expense in the profit
rugi. or loss.
Selisih lebih antara hasil penjualan dengan nilai If the proceeds from sale of collateral is more than
tercatat tagihan dari jaminan yang dikuasai kembali the outstanding balance of the claims, the excess is
akan dikembalikan ke debitur. Sedangkan selisih refunded to the debtor. Otherwise, the excess of
kurang antara nilai tercatat tagihan dengan hasil claims over the proceeds from sale is written off.
penjualan akan dihapuskan.
o. Penurunan Nilai Aset Nonkeuangan o. Impairment of Non-Financial Assets
Pada setiap akhir periode pelaporan, Perusahaan The Company assesses at the end of each reporting
menelaah apakah terdapat indikasi suatu aset period whether there is an indication that an asset
mengalami penurunan nilai. Jika terdapat indikasi may be impaired. If any such indication exists, or
tersebut atau pada saat uji tahunan penurunan nilai when annual impairment testing for an asset is
aset perlu dilakukan maka Perusahaan membuat required, the Company makes an estimate of the
estimasi jumlah terpulihkan aset tersebut. asset’s recoverable amount.
Jika nilai tercatat aset lebih besar daripada nilai Where the carrying amount of an asset exceeds its
terpulihkannya, maka aset tersebut dinyatakan recoverable amount, the asset is considered impaired
mengalami penurunan nilai dan rugi penurunan nilai and impairment losses are recognized in profit or loss.
diakui dalam laba rugi.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of an
individual adalah jumlah yang lebih tinggi antara nilai asset’s or Cash Generating Unit (CGU)’s fair value less
wajar aset atau Unit Penghasil Kas (UPK) dikurangi costs of disposal and its value in use, and is
biaya pelepasan dengan nilai pakainya, kecuali aset determined for an individual asset, unless the asset
tersebut tidak menghasilkan arus kas masuk yang does not generate cash inflows that are largely
sebagian besar independen dari aset atau kelompok independent of those from other assets or groups of
aset lain. assets.
Dalam menghitung nilai pakai, estimasi arus kas masa In assessing the value in use, the estimated net future
depan bersih didiskontokan ke nilai kini dengan cash flows are discounted to their present value using
menggunakan tingkat diskonto sebelum pajak yang a pre-tax discount rate that reflects current market
mencerminkan penilaian pasar kini dari nilai waktu assessments of the time value of money and the risks
uang dan risiko spesifik atas aset. specific to the asset.
Page 364
These financial statements are originally
issued in Indonesian language
Ekshibit E/26 Exhibit E/26
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
o. Penurunan Nilai Aset Nonkeuangan (Lanjutan) o. Impairment of Non-Financial Assets (Continued)
Penelaahan dilakukan pada akhir setiap periode An assessment is made at the end of each reporting
pelaporan untuk mengetahui apakah terdapat indikasi period as to whether there is any indication that
bahwa rugi penurunan nilai aset yang telah diakui previously recognized impairment losses recognized
dalam periode sebelumnya mungkin tidak ada lagi atau for an asset may no longer exist or may have
mungkin telah menurun. Jika indikasi dimaksud decreased. If such indication exists, the recoverable
ditemukan, maka Perusahaan mengestimasi jumlah amount is estimated. A previously recognized
terpulihkan aset tersebut. Kerugian penurunan nilai impairment loss for an asset is reversed in profit or
yang diakui dalam periode sebelumnya akan dipulihkan loss to the extent that the carrying amount of the
apabila nilai tercatat aset tidak melebihi jumlah assets does not exceed its recoverable amount nor
terpulihkannya maupun nilai tercatat, neto setelah exceed the carrying amount that would have been
penyusutan, seandainya tidak ada rugi penurunan nilai determined, net of depreciation, had no impairment
yang telah diakui untuk aset tersebut pada periode- loss been recognized for the asset in prior periods.
periode sebelumnya. Setelah pemulihan tersebut, After such a reversal, the depreciation charge on the
penyusutan aset tersebut disesuaikan di periode said asset is adjusted in future periods to allocate the
mendatang untuk mengalokasikan nilai tercatat aset asset’s revised carrying amount, less any residual
yang direvisi, dikurangi nilai sisanya, dengan dasar value, on a systematic basis over its remaining useful
yang sistematis selama sisa umur manfaatnya. life.
p. Biaya Emisi Saham p. Share Issuance Cost
Biaya emisi saham disajikan sebagai pengurang akun Share issuance costs are deducted from the additional
tambahan modal disetor dan tidak diamortisasi. paid-in capital portion of the related proceeds from
issuance of shares and are not amortized.
q. Pengakuan Pendapatan dan Beban q. Revenue and Expense Recognition
Pendapatan diakui ketika kemungkinan besar manfaat Revenue is recognized to the extent that it is probable
ekonomis masa depan akan mengalir ke Perusahaan that the economic benefits will flow to the Company
dan pendapatan tersebut dapat diukur secara andal. and the revenue can be reliably measured.
Pendapatan bunga dan beban bunga diakui dalam laba Interest income and interest expense are recognized
rugi menggunakan metode suku bunga efektif, kecuali in profit or loss on an accrual basis using the effective
pendapatan bunga dari piutang sewa pembiayaan dan interest rate method, except for interest income from
pembiayaan multiguna yang telah menunggak finance lease receivables and multipurpose financing
pembayaran lebih dari 90 hari, dimana pendapatan receivables which are overdue for more than 90 days
bunga tersebut diakui pada saat telah diterima. which is recognized only when already received.
Pendapatan dari aset untuk disewakan (pendapatan Revenues from assets for lease (operating lease) is
sewa operasi) dibukukan dengan menggunakan metode recognized on a straight-line basis over the lease
garis lurus selama masa periode sewa. term.
Pendapatan dan beban lainnya masing-masing diakui Other income and expenses are recognized when they
pada saat terjadinya. are incurred.
Page 365
These financial statements are originally
issued in Indonesian language
Ekshibit E/27 Exhibit E/27
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
r. Imbalan Kerja r. Employee Benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui sebesar jumlah Short-term employee benefits are recognized at its
yang tak-terdiskonto sebagai liabilitas pada laporan undiscounted amount as a liability after deducting any
posisi keuangan setelah dikurangi dengan jumlah yang amount already paid in the statement of financial
telah dibayar dan sebagai beban dalam laba rugi. position and as an expense in profit or loss.
Liabilitas imbalan pasca-kerja Post-employment benefits liability
Perusahaan menyelenggarakan program pasca-kerja The Company has defined post-employment benefit
imbalan pasti sesuai dengan Undang-undang pension plans in accordance with the Labor Law
Ketenagakerjaan No. 11 Tahun 2021 tentang Cipta No. 11 Year 2021 concerning Job Creation that known
Kerja yang dikenal dengan “Undang-undang Omnibus”. as the “Omnibus Law”.
Tidak terdapat pendanaan yang disisihkan sehubungan No funding has been reserved to this defined benefit
dengan program imbalan pasti yang direncanakan. plan.
Kewajiban imbalan pensiun merupakan nilai kini The pension benefit obligation is the present value of
kewajiban imbalan pasti pada tanggal laporan posisi the defined benefit obligation at the statements of
keuangan dikurangi dengan nilai wajar aset program. financial position date less the fair value of plan
Kewajiban imbalan pasti dihitung sekali setahun oleh assets. The defined benefit obligation is calculated
aktuaris independen dengan menggunakan metode annually by independent actuary using the projected
projected unit credit. unit credit method.
Nilai kini kewajiban imbalan pasti ditentukan dengan The present value of the defined benefit obligation is
mendiskontokan estimasi arus kas masa depan dengan determined by discounting the estimated future cash
menggunakan tingkat bunga obligasi pemerintah outflows using the yield at the statements of financial
jangka panjang pada tanggal laporan posisi keuangan position date of long-term government bonds
dalam mata uang Rupiah sesuai dengan mata uang di denominated in Rupiah in which the benefits will be
mana imbalan tersebut akan dibayarkan dan yang paid and that have terms to maturity similar to the
memiliki jangka waktu yang sama dengan kewajiban related pension benefit obligation.
imbalan pensiun yang bersangkutan.
Keuntungan dan kerugian aktuarial yang timbul dari Actuarial gains and losses arising from experience
penyesuaian dan perubahan dalam asumsi-asumsi adjustments and changes in actuarial assumptions are
aktuarial diakui seluruhnya melalui penghasilan recognized through other comprehensive income and
komprehensif lain dan dilaporkan dalam saldo laba. reported in retained earnings.
Biaya jasa lalu yang timbul dari amandemen atau Past service costs arising from amendment or
kurtailmen program diakui sebagai beban dalam laba curtailment programs are recognized as expense in
rugi pada saat terjadinya. Keuntungan atau kerugian profit or loss when incurred. Gains or losses on
dari kurtailmen dan penyelesaian program manfaat curtailment and settlement of a defined benefit plan
pasti diakui ketika kurtailmen dan penyelesaian are recognized when the curtailment and settlement
tersebut terjadi. occur.
Perusahaan memberikan imbalan pascakerja lainnya, The Company provides other post-employment
seperti uang pisah, uang penghargaan, uang benefits such as severance pay, service pay,
kompensasi dan masa persiapan pensiun. compensation pay and retirement preparation leave.
Page 366
These financial statements are originally
issued in Indonesian language
Ekshibit E/28 Exhibit E/28
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
s. Pajak Penghasilan s. Income Tax
Pajak Kini Current Tax
Pajak kini ditentukan berdasarkan laba kena pajak Current tax expense is determined based on the
dalam tahun yang bersangkutan yang dihitung taxable income for the year computed using prevailing
berdasarkan tarif pajak yang berlaku. tax rates.
Pajak Tangguhan Deferred Tax
Pajak tangguhan disajikan dengan menggunakan Deferred tax is provided using the liability method on
metode liabilitas untuk semua perbedaan temporer temporary differences between the tax bases of assets
kena pajak yang timbul dari perbedaan antara dasar and liabilities and their carrying amounts for financial
pengenaan pajak aset dan liabilitas dengan jumlah reporting purposes at the reporting date.
tercatatnya pada tanggal pelaporan.
Aset pajak tangguhan diakui untuk seluruh perbedaan Deferred tax assets are recognized for all deductible
temporer yang dapat dikurangkan dan rugi fiskal yang temporary differences and the carry forward tax
dapat dikompensasikan. Aset pajak tangguhan diakui benefit of any unused tax losses. Deferred tax assets
dan direviu pada setiap tanggal pelaporan atau are recognized and reviewed at each reporting date
diturunkan jumlah tercatatnya, sepanjang and reduced to the extent that it is probable that
kemungkinan besar laba kena pajak tersedia untuk taxable profit will be available against which the
pemanfaatan perbedaan temporer yang dapat deductible temporary differences and the carry
dikurangkan dan rugi fiskal yang dapat forward benefit of unused tax losses can be utilized.
dikompensasikan.
Aset dan liabilitas pajak tangguhan diukur dengan Deferred tax assets and liabilities are measured at the
menggunakan tarif pajak yang diharapkan berlaku tax rates that are expected to apply in the year when
ketika aset dipulihkan atau liabilitas diselesaikan, the asset is realized or the liability is settled, based
berdasarkan tarif pajak (atau peraturan pajak) yang on tax rates (or tax laws) that have been enacted or
telah berlaku atau secara substantif telah berlaku pada substantively enacted at the reporting date.
tanggal pelaporan.
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are
saling hapus jika dan hanya jika, terdapat hak yang offset if and only if, a legally enforceable right exists
dipaksakan secara hukum untuk melakukan saling to set off current tax assets against current tax
hapus aset pajak kini terhadap liabilitas pajak kini dan liabilities and the deferred taxes relate to the same
pajak tangguhan tersebut terkait dengan entitas kena taxable entity and the same taxation authority.
pajak yang sama dan dikenakan oleh otoritas
perpajakan yang sama.
t. Laba Per Saham t. Earnings Per Share
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share are computed by dividing
bersih dengan jumlah rata-rata tertimbang dari saham profit for the year by the weighted average number
yang beredar selama tahun bersangkutan. of shares outstanding during the year.
Page 367
These financial statements are originally
issued in Indonesian language
Ekshibit E/29 Exhibit E/29
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan) 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(Continued)
u. Segmen Operasi u. Operating Segments
Informasi segmen operasi disusun sesuai dengan Operating Segment information is prepared using
kebijakan akuntansi yang dianut dalam penyusunan the accounting policies adopted for preparing and
dan penyajian laporan keuangan. presenting the financial statements.
Segmen operasi diidentifikasi berdasarkan laporan Operating segments are identified on the basis of
internal komponen-komponen Perusahaan yang internal reports about components of the Company
secara berkala dilaporkan kepada pengambil that are regularly reviewed by the chief operating
keputusan operasional dalam rangka alokasi sumber decision maker in order to allocate resources to the
daya ke dalam segmen dan penilaian kinerja segments and to assess their performances.
Perusahaan.
v. Provisi v. Provisions
Provisi diakui jika Perusahaan mempunyai kewajiban Provisions are recognized when the Company has
kini (hukum maupun konstruktif) sebagai akibat present obligation (legal or constructive) as a result
peristiwa masa lalu, yang memungkinkan Perusahaan of a past event, it is probable that the Company will
harus menyelesaikan kewajiban tersebut dan estimasi be required to settle the obligation, and a reliable
yang andal mengenai jumlah kewajiban tersebut dapat estimate can be made of the amount of the obligation.
dibuat.
Jumlah yang diakui sebagai provisi adalah hasil The amount recognized as a provision is the best
estimasi terbaik pengeluaran yang diperlukan untuk estimate of the consideration required to settle the
menyelesaikan kewajiban kini pada tanggal obligation at the reporting date, taking into account
pelaporan, dengan mempertimbangkan risiko dan the risks and uncertainties surrounding the obligation.
ketidakpastian terkait kewajiban tersebut.
w. Peristiwa Setelah Periode Pelaporan w. Events After the Reporting Date
Peristiwa-peristiwa yang terjadi setelah periode Post year-end events that provide additional
pelaporan yang menyediakan tambahan informasi information about the statement of financial position
mengenai posisi keuangan Perusahaan pada tanggal at the reporting date (adjusting events), if any, are
laporan posisi keuangan (peristiwa penyesuai), jika reflected in the financial statements. Events after
ada, telah tercermin dalam laporan keuangan. reporting period that are not adjusting events are
Peristiwa-peristiwa yang terjadi setelah periode disclosed in the notes to financial statements when
pelaporan yang tidak memerlukan penyesuaian material.
(peristiwa non-penyesuai), apabila jumlahnya
material, telah diungkapkan dalam laporan keuangan.
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN, DAN ASUMSI 3. MANAGEMENT USE OF ESTIMATES, JUDGMENTS, AND
MANAJEMEN ASSUMPTIONS
Dalam penerapan kebijakan akuntansi Perusahaan, seperti In the application of the Company’s accounting policies,
yang diungkapkan dalam Catatan 2 pada laporan which are described in Note 2 to the financial statements,
keuangan, manajemen harus membuat estimasi, management is required to make estimates, judgments,
pertimbangan, dan asumsi atas nilai tercatat aset dan and assumptions about the carrying amounts of assets and
liabilitas yang tidak tersedia oleh sumber-sumber lain. liabilities that are not readily apparent from other
Estimasi dan asumsi tersebut, berdasarkan pengalaman sources. The estimates and assumptions are based on
historis dan faktor lain yang dipertimbangkan relevan. historical experience and other factors that are
considered to be relevant.
Manajemen berkeyakinan bahwa pengungkapan berikut Management believes that the following represent a
telah mencakup ikhtisar estimasi, pertimbangan, dan summary of the significant estimates, judgments, and
asumsi signifikan yang dibuat oleh manajemen, yang assumptions made that affected certain reported
berdampak terhadap jumlah-jumlah yang dilaporkan serta amounts and disclosures in the financial statements.
pengungkapan dalam laporan keuangan.
Page 368
These financial statements are originally
issued in Indonesian language
Ekshibit E/30 Exhibit E/30
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN, DAN ASUMSI 3. MANAGEMENT USE OF ESTIMATES, JUDGMENTS, AND
MANAJEMEN (Lanjutan) ASSUMPTIONS (Continued)
Pertimbangan Judgments
Pertimbangan-pertimbangan berikut dibuat oleh The following judgments are made by management in the
manajemen dalam proses penerapan kebijakan akuntansi process of applying the Company’s accounting policies
Perusahaan yang memiliki dampak yang paling signifikan that have the most significant effects on the amounts
terhadap jumlah-jumlah yang diakui dalam laporan recognized in the financial statements:
keuangan:
a. Klasifikasi Aset Keuangan dan Liabilitas Keuangan a. Classification of Financial Assets and Financial
Liabilities
Perusahaan menentukan klasifikasi aset dan liabilitas The Company determines the classifications of certain
tertentu sebagai aset keuangan dan liabilitas keuangan assets and liabilities as financial assets and liabilities
dengan menilai apakah aset dan liabilitas tersebut by judging if they meet the definition set forth in SFAS
memenuhi definisi yang ditetapkan dalam PSAK 109. 109. Accordingly, the financial assets and liabilities
Aset keuangan dan liabilitas keuangan dicatat sesuai are accounted for in accordance with the Company’s
dengan kebijakan akuntansi Perusahaan sebagaimana accounting policies disclosed in Note 2.
diungkapkan dalam Catatan 2.
b. Cadangan Kerugian Penurunan Nilai Aset Keuangan b. Allowance for Impairment of Financial Assets
Pada setiap tanggal laporan posisi keuangan, At each statement of financial position reporting
Perusahaan menilai apakah risiko kredit atas instrumen date, the Company assesses whether the credit risk of
keuangan telah meningkat secara signifikan sejak a financial instrument has increased significantly
pengakuan awal. Ketika melakukan penilaian tersebut, since initial recognition. When making the
Perusahaan mempertimbangkan perubahan risiko gagal assessment, the Company uses the change in the risk
bayar yang terjadi selama umur instrumen keuangan. of a default over the expected life of the financial
Dalam melakukan penilaian tersebut, Perusahaan instrument. To make that assessment, the Company
membandingkan risiko gagal bayar yang terjadi pada compares the risk of a default occurring on the
tanggal pelaporan dengan risiko gagal bayar pada saat financial instrument as at the reporting date with the
pengakuan awal, serta mempertimbangkan informasi, risk of a default occurring on the financial instrument
termasuk informasi masa lalu, kondisi saat ini, dan as at the date of initial recognition and consider
informasi bersifat perkiraan masa depan (forward- reasonable and supportable information, including
looking), yang wajar dan terdukung yang tersedia that which is forward- looking, that is available
tanpa biaya atau upaya berlebihan. without undue cost or effort.
Perusahaan mengukur cadangan kerugian sepanjang The Company measures the loss allowance for a
umurnya, jika risiko kredit atas instrumen keuangan financial instrument at an amount equal to the
tersebut telah meningkat secara signifikan sejak lifetime expected credit losses if the credit risk on
pengakuan awal, jika tidak, maka Perusahaan that financial instrument has increased significantly
mengukur cadangan kerugian untuk instrumen since initial recognition, otherwise, the Company
keuangan tersebut sejumlah kerugian kredit measures the loss allowance for that financial
ekspektasian 12 bulan. Suatu evaluasi yang bertujuan instrument at an amount equal to 12-month expected
untuk mengidentifikasi jumlah cadangan kerugian credit losses. Evaluation of financial assets to
ekspektasian yang harus dibentuk, dilakukan secara determine the allowance for expected loss to be
berkala pada setiap periode pelaporan. Oleh karena provided is performed periodically in each reporting
itu, saat dan besaran jumlah cadangan kerugian period. Therefore, the timing and amount of
ekspektasian yang tercatat pada setiap periode dapat allowance for expected credit loss recorded at each
berbeda tergantung pada pertimbangan atas informasi period might differ based on the judgments and
yang tersedia atau berlaku pada saat itu. estimates that are available or valid at each period.
Page 369
These financial statements are originally
issued in Indonesian language
Ekshibit E/31 Exhibit E/31
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN, DAN ASUMSI 3. MANAGEMENT USE OF ESTIMATES, JUDGMENTS, AND
MANAJEMEN (Lanjutan) ASSUMPTIONS (Continued)
Pertimbangan (Lanjutan) Judgments (Continued)
c. Pajak Penghasilan c. Income Taxes
Pertimbangan yang signifikan dibutuhkan untuk Significant judgment is required in determining the
menentukan jumlah pajak penghasilan. Terdapat provision for income taxes. There are many
sejumlah transaksi dan perhitungan yang menimbulkan transactions and calculations for which the ultimate
ketidakpastian penentuan jumlah pajak penghasilan tax determination is uncertain due to different
karena interpretasi atas peraturan pajak yang interpretation of tax regulations. Where the final tax
berbeda. Jika hasil pemeriksaan pajak berbeda dengan outcome of these matters is different from the
jumlah yang sebelumnya telah dibukukan, maka selisih amounts that were initially recorded, such differences
tersebut akan berdampak terhadap aset dan liabilitas will have an impact on the current and deferred
pajak kini dan tangguhan dalam periode dimana hasil income tax assets and liabilities in the period in which
pemeriksaan tersebut terjadi. such determination is made.
d. Sewa d. Leases
Perusahaan Sebagai Penyewa Company as Lessee
Perusahaan telah menandatangani sejumlah perjanjian The Company has entered into various lease
sewa ruangan. Perusahaan menentukan bahwa sewa agreements for commercial spaces. The Company has
tersebut memenuhi kriteria pengakuan dan determined that those leases meet the criteria for
pengukuran aset hak- guna dan liabilitas sewa sesuai recognition and measurement of right-to-use assets
dengan PSAK 116, Sewa. and lease liabilities in accordance with SFAS 116,
Leases.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama mengenai masa depan dan sumber utama The key assumptions concerning the future and other key
lain dalam mengestimasi ketidakpastian pada tanggal sources of estimation uncertainty at the reporting date
pelaporan yang mempunyai risiko signifikan yang dapat that have a significant risk of causing a material
menyebabkan penyesuaian material terhadap nilai adjustment to the carrying amounts of assets and
tercatat aset dan liabilitas dalam periode berikutnya liabilities within the next financial period are disclosed
diungkapkan di bawah ini. Perusahaan mendasarkan below. The Company based its assumptions and estimates
asumsi dan estimasi pada parameter yang tersedia saat on parameters available when the financial statements
laporan keuangan disusun. Kondisi yang ada dan asumsi were prepared. Existing circumstances and assumptions
mengenai perkembangan masa depan dapat berubah about future developments may change due to market
karena perubahan situasi pasar yang berada di luar kendali changes on circumstances arising beyond the control of
Perusahaan. Perubahan tersebut tercermin dalam asumsi the Company. Such changes are reflected in the
ketika keadaan tersebut terjadi: assumptions when they occur:
a. Nilai Wajar Aset Keuangan dan Liabilitas Keuangan a. Fair Value of Financial Assets and Financial
Liabilities
Standar Akuntansi Keuangan di Indonesia Indonesian Financial Accounting Standards require
mensyaratkan pengukuran aset keuangan dan measurement of certain financial assets and
liabilitas keuangan tertentu pada nilai wajarnya, dan liabilities at fair values, and the disclosure requires
penyajian ini mengharuskan penggunaan estimasi. the use of estimates. Significant component of fair
Komponen pengukuran nilai wajar yang signifikan value measurement is determined based on objective
ditentukan berdasarkan bukti-bukti obyektif yang evidence derived from diversification (i.e. foreign
dapat diverifikasi (seperti nilai tukar, suku bunga), exchange, interest rate), while timing and amount of
sedangkan saat dan besaran perubahan nilai wajar changes in fair value might differ due to different
dapat menjadi berbeda karena penggunaan metode valuation method used.
penilaian yang berbeda.
Nilai wajar aset keuangan dan liabilitas keuangan The fair value of financial assets and financial
diungkapkan pada Catatan 20. liabilities are set out in Note 20.
Page 370
These financial statements are originally
issued in Indonesian language
Ekshibit E/32 Exhibit E/32
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN, DAN ASUMSI 3. MANAGEMENT USE OF ESTIMATES, JUDGMENTS, AND
MANAJEMEN (Lanjutan) ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
b. Estimasi Masa Manfaat Properti Investasi dan Aset b. Estimated Useful Lives of Investment Properties
Tetap and Property and Equipment
Masa manfaat dari masing-masing properti investasi The useful life of each of the item of the Company’s
dan aset tetap diestimasi berdasarkan jangka waktu investment properties and property and equipment
aset tersebut diharapkan tersedia untuk digunakan. is estimated based on the period over which the
Estimasi tersebut didasarkan pada penilaian kolektif asset is expected to be available for use. Such
berdasarkan bidang usaha yang sama, evaluasi teknis estimation is based on a collective assessment of
internal dan pengalaman dengan aset sejenis. similar business, internal technical evaluation and
Estimasi masa manfaat setiap aset ditelaah secara experience with similar assets. The estimated useful
berkala dan diperbarui jika estimasi berbeda dari life of each asset is reviewed periodically and
perkiraan sebelumnya yang disebabkan karena updated if expectations differ from previous
kerusakan fisik, usang secara teknis atau komersial, estimates due to physical wear and tear, technical or
serta keterbatasan hukum atau pembatasan lainnya commercial obsolescence, and legal or other limits
terhadap penggunaan aset. Dengan demikian, hasil on the use of the asset. It is possible, however, that
operasi di masa mendatang mungkin dapat future results of operations could be materially
terpengaruh secara signifikan oleh perubahan dalam affected by changes in the amounts and timing of
jumlah dan waktu terjadinya biaya karena perubahan recorded expenses brought about by changes in the
yang disebabkan oleh faktor-faktor yang disebutkan factors mentioned above. A reduction in the
di atas. Penurunan estimasi masa manfaat ekonomis estimated useful life of any item of investment
setiap properti investasi dan aset tetap akan properties and property and equipment would
menyebabkan kenaikan beban penyusutan dan increase the recorded depreciation and decrease the
penurunan nilai tercatat properti investasi dan aset carrying values of these assets.
tetap.
Nilai tercatat aset-aset tersebut diungkapkan pada The carrying values of these assets are set out in
Catatan 9 dan 10. Notes 9 and 10.
c. Imbalan Pasca-Kerja c. Post-employment Benefits
Penentuan liabilitas imbalan pasca-kerja dipengaruhi The determination of the post-employment benefits
oleh asumsi tertentu yang digunakan oleh aktuaris is dependent on the selection of certain assumptions
dalam menghitung jumlah tersebut. Asumsi-asumsi used by actuary in calculating such amounts. Those
tersebut dijelaskan dalam Catatan 18 dan mencakup, assumptions are described in Note 18 and include,
antara lain, tingkat kenaikan gaji, dan tingkat among others, rate of salary increase, and discount
diskonto yang ditentukan dengan mengacu pada imbal rate which is determined after giving consideration
hasil pasar atas bunga obligasi korporasi berkualitas to interest rates of high-quality corporate bonds that
tinggi dalam mata uang yang sama dengan mata uang are denominated in the currency in which the
pembayaran imbalan dan memiliki jangka waktu yang benefits are to be paid and have terms of maturity
mendekati estimasi jangka waktu liabilitas imbalan approximating the terms of the related post-
pasca-kerja tersebut. Hasil aktual yang berbeda employment benefits liability. Actual results that
dengan asumsi Perusahaan dibukukan pada differ from the Company’s assumptions are charged
penghasilan komprehensif lain dan dengan demikian, to comprehensive income and therefore, generally
berdampak pada jumlah penghasilan komprehensif affect the recognized comprehensive income and
lain yang diakui dan liabilitas yang tercatat pada recorded obligation in such future periods. While it
periode- periode mendatang. Manajemen is believed that the Company’s assumptions are
berkeyakinan bahwa asumsi-asumsi yang digunakan reasonable and appropriate, significant differences
adalah tepat dan wajar, namun demikian, perbedaan in actual experience or significant changes in
signifikan pada hasil aktual, atau perubahan signifikan assumptions may materially affect the amount of
dalam asumsi-asumsi tersebut dapat berdampak post-employment benefits liability.
signifikan pada jumlah liabilitas imbalan pasca-kerja.
Pada tanggal 31 Desember 2025 dan 2024, liabilitas As of 31 December 2025 and 2024, post-employment
imbalan pasca-kerja diungkapkan pada Catatan 18. benefits liability are set out in Note 18.
Page 371
These financial statements are originally
issued in Indonesian language
Ekshibit E/33 Exhibit E/33
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
2025 2024
Kas Cash on hand
Rupiah 3.500 10.500 Rupiah
Bank - Pihak ketiga Cash in banks - Third parties
Rupiah Rupiah
PT Bank Rakyat Indonesia (Persero) PT Bank Rakyat Indonesia
Tbk 742.227 3.735 (Persero) Tbk
PT Bank Central Asia Tbk 566.159 1.398.902 PT Bank Central Asia Tbk
PT Bank BCA Syariah 527.880 74.806 PT Bank BCA Syariah
PT Bank Mandiri (Persero) Tbk 375.401 79.764 PT Bank Mandiri (Persero) Tbk
PT Bank Mizuho Indonesia 83.027 72.709 PT Bank Mizuho Indonesia
PT Bank IBK Indonesia Tbk 56.368 55.885 PT Bank IBK Indonesia Tbk
PT Bank Syariah Indonesia Tbk 36.087 1.540 PT Bank Syariah Indonesia Tbk
PT Bank CIMB Niaga Tbk 11.161 1.867 PT Bank CIMB Niaga Tbk
PT Bank Shinhan Indonesia 4.580 - PT Bank Shinhan Indonesia
Sub-jumlah 2.402.890 1.689.208 Sub-total
Dolar Amerika Serikat (Catatan 35) U.S. Dollar (Note 35)
PT Bank Central Asia Tbk 380.280 146.903 PT Bank Central Asia Tbk
PT Bank Mizuho Indonesia 144.053 811.740 PT Bank Mizuho Indonesia
PT Bank IBK Indonesia Tbk 116.836 5.719.746 PT Bank IBK Indonesia Tbk
PT Bank Mandiri (Persero) Tbk 44.207 102.528 PT Bank Mandiri (Persero) Tbk
PT Bank Shinhan Indonesia 35.210 840.009 PT Bank Shinhan Indonesia
PT Bank Woori Saudara Indonesia PT Bank Woori Saudara
1906 Tbk - 50.359 Indonesia 1906 Tbk
Sub-jumlah 720.586 7.671.285 Sub-total
Jumlah - Bank 3.123.476 9.360.493 Total - Cash in banks
Deposito berjangka - Pihak ketiga Time deposits - Third parties
Dolar Amerika Serikat (Catatan 35) U.S. Dollar (Note 35)
PT Bank IBK Indonesia Tbk 9.230.100 54.142.700 PT Bank IBK Indonesia Tbk
PT Bank Mizuho Indonesia - 33.132.100 PT Bank Mizuho Indonesia
PT Bank Woori Saudara Indonesia PT Bank Woori Saudara
1906 Tbk - 1.616.200 Indonesia 1906 Tbk
Jumlah - Deposito berjangka 9.230.100 88.891.000 Total - Time deposits
Jumlah 12.357.076 98.261.993 Total
Suku bunga rata-rata per tahun deposito Average interest rates per annum
berjangka time deposit
Dolar Amerika Serikat 4,50% 3,95% - 4,70% U.S. Dollar
Page 372
These financial statements are originally
issued in Indonesian language
Ekshibit E/34 Exhibit E/34
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
5. EFEK-EFEK 5. SECURITIES
a. Jenis dan tujuan investasi efek-efek adalah a. The details of securities by type and purpose of
sebagai berikut: investments are as follows:
2025 2024
Pihak ketiga Third parties
Rupiah Rupiah
Diukur pada nilai wajar melalui At fair value through profit and
laba rugi Unit reksa dana 251.879.093 243.386.652 loss mutual funds
Jumlah 251.879.093 243.386.652 Total
Reksa dana Mutual Funds
Merupakan investasi reksa dana pada pihak ketiga These represent investments in mutual funds of third
dengan rincian sebagai berikut: parties with details as follows:
2025
Nilai Aset Bersih
per unit/
Nama Reksa Dana/ Jumlah unit/ Net Asset Value Nilai wajar/
Name of Mutual Fund Number of units per unit Fair value
Reksa dana Kisi Money Market Fund 185.663.586 1.356,642 251.879.093
2024
Nilai Aset Bersih
per unit/
Nama Reksa Dana/ Jumlah unit/ Net Asset Value Nilai wajar/
Name of Mutual Fund Number of units per unit Fair value
Reksa dana Kisi Money Market Fund 163.881.932 1.286,359 210.811.031
Reksa dana Shinhan Money Market Fund 22.801.979 1.428,631 32.575.621
243.386.652
Pada tahun 2025 dan 2024, keuntungan yang belum In 2025 and 2024, unrealized gain on increase in value
direalisasi dari kenaikan nilai investasi dalam unit of investments in units of mutual fund amounted to
reksa dana masing-masing sebesar Rp 29.093 dan Rp 29,093 and Rp 293,652, respectively, and
Rp 293.652 dan diakui dalam “Pendapatan Lain-lain” recognized in “Other Revenues” in profit or loss
pada laporan laba rugi (Catatan 27). (Note 27).
6. PIUTANG SEWA PEMBIAYAAN 6. FINANCE LEASE RECEIVABLES
2025 2024
Piutang sewa pembiayaan - kotor Gross finance lease receivable
Pihak ketiga Third parties
Rupiah 1.412.233.967 1.502.335.161 Rupiah
Dolar Amerika Serikat (Catatan 35) 281.893.825 253.938.411 U.S Dollar (Note 35)
Jumlah 1.694.127.792 1.756.273.572 Total
Pendapatan pembiayaan tangguhan ( 175.611.925 ) ( 189.646.235) Unearned lease income
1.518.515.867 1.566.627.337
Cadangan kerugian penurunan nilai ( 45.322.135 ) ( 45.013.284) Allowance for impairment
Jumlah - Bersih 1.473.193.732 1.521.614.053 Total - Net
Page 373
These financial statements are originally
issued in Indonesian language
Ekshibit E/35 Exhibit E/35
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN (Lanjutan) 6. FINANCE LEASE RECEIVABLES (Continued)
2025 2024
Suku bunga rata-rata per tahun Average interest rates per annum
Rupiah 10,72% 11,12% Rupiah
Dolar Amerika Serikat 6,30% 7,15% U.S Dollar
Manajemen berpendapat bahwa tidak terdapat risiko Management believes that there is no significant
terkonsentrasi secara signifikan atas piutang sewa concentration of credit risk on finance lease receivables.
pembiayaan.
Analisis atas perubahan dalam nilai tercatat bruto dan An analysis of change in the gross carrying amount and the
cadangan atas kerugian kredit ekspektasian terkait corresponding expected credit loss allowances of finance
piutang sewa pembiayaan: lease receivables are as follows:
2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal 1.522.330.512 15.015.550 29.281.275 1.566.627.337 Beginning gross carrying amount
Transfer ke tahap 1 317.664 ( 317.664) - - Transfer to stage 1
Transfer ke tahap 2 ( 44.288.169) 44.792.595 ( 504.426) - Transfer to stage 2
Transfer ke tahap 3 ( 8.704.076)( 6.413.649) 15.117.725 - Transfer to stage 3
Perubahan neto ( 526.531.300)( 17.216.325)( 5.720.314)( 549.467.939) Net change
Aset baru 722.441.459 - - 722.441.459 New assets originated
Aset dihentikan pengakuannya
(selain karena Assets derecognized
penghapusbukuan) ( 207.584.838)( 7.768.666)( 5.731.486)( 221.084.990) (other than write off)
Penghapusbukuan - - - - Write off
Nilai tercatat bruto akhir 1.457.981.252 28.091.841 32.442.774 1.518.515.867 Ending gross carrying amount
2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Cadangan atas kerugian kredit Beginning expected credit loss
ekspektasian awal 21.050.110 4.629.735 19.333.439 45.013.284 allowances
Transfer ke tahap 1 73.452 ( 73.452 ) - - Transfer to stage 1
Transfer ke tahap 2 ( 1.749.955) 2.005.632 ( 255.677 ) - Transfer to stage 2
Transfer ke tahap 3 ( 136.106)( 2.004.629 ) 2.140.735 - Transfer to stage 3
Perubahan neto ( 10.766.901) 5.161.878 ( 2.341.325 )( 7.946.348) Net change
Aset baru 9.171.417 - - 9.171.417 New assets originated
Aset dihentikan pengakuannya - - - -
(selain karena Assets derecognized
penghapusbukuan) ( 1.441.183)( 2.398.883 ) 2.923.848 ( 916.218) (other than write off)
Penghapusbukuan - - - - Write off
Saldo akhir tahun 16.200.834 7.320.281 21.801.020 45.322.135 Balance at the end of the year
Page 374
These financial statements are originally
issued in Indonesian language
Ekshibit E/36 Exhibit E/36
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN (Lanjutan) 6. FINANCE LEASE RECEIVABLES (Continued)
Analisis atas perubahan dalam nilai tercatat bruto dan An analysis of change in the gross carrying amount and the
cadangan atas kerugian kredit ekspektasian terkait piutang corresponding expected credit loss allowances of finance
sewa pembiayaan: (Lanjutan) lease receivables are as follows: (Continued)
2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal 1.378.917.013 13.534.230 12.904.617 1.405.355.860 Beginning gross carrying amount
Transfer ke tahap 1 4.863.438 ( 4.863.438) - - Transfer to stage 1
Transfer ke tahap 2 ( 24.827.803) 24.827.803 - - Transfer to stage 2
Transfer ke tahap 3 ( 22.747.576)( 322.163) 23.069.739 - Transfer to stage 3
Perubahan neto ( 505.845.423)( 10.443.388)( 5.535.685)( 521.824.496) Net change
Aset baru 851.191.645 - - 851.191.645 New assets originated
Aset dihentikan pengakuannya
(selain karena Assets derecognized
penghapusbukuan) ( 159.220.782)( 7.717.494)( 1.123.465)( 168.061.741) (other than write off)
Penghapusbukuan - -( 33.931)( 33.931) Write off
Nilai tercatat bruto akhir 1.522.330.512 15.015.550 29.281.275 1.566.627.337 Ending gross carrying amount
2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Cadangan atas kerugian kredit Beginning expected credit loss
ekspektasian awal 20.494.998 4.059.970 11.045.576 35.600.544 allowances
Transfer ke tahap 1 1.265.965 ( 1.265.965 ) - - Transfer to stage 1
Transfer ke tahap 2 ( 567.314 ) 567.314 - - Transfer to stage 2
Transfer ke tahap 3 ( 910.229 )( 65.273 ) 975.502 - Transfer to stage 3
Perubahan neto ( 11.278.731 ) 3.897.658 7.938.714 557.641 Net change
Aset baru 13.098.819 - - 13.098.819 New assets originated
Aset dihentikan pengakuannya
(selain karena Assets derecognized
penghapusbukuan) ( 1.053.398 )( 2.563.969 )( 592.422 )( 4.209.789 ) (other than write off)
Penghapusbukuan - - ( 33.931 )( 33.931 ) Write off
Saldo akhir tahun 21.050.110 4.629.735 19.333.439 45.013.284 Balance at the end of the year
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for impairment
penurunan nilai masing-masing tanggal 31 Desember 2025 losses of finance lease receivables as of
dan 2024 telah memadai untuk menutup kemungkinan 31 December 2025 and 2024, is adequate to cover possible
kerugian dari tidak tertagihnya piutang sewa pembiayaan. losses from uncollectible accounts.
Rincian piutang sewa pembiayaan berdasarkan jatuh The details of finance lease receivables based on maturity
tempo perjanjiannya adalah sebagai berikut: of lease contracts follows:
2025 2024
Kurang dari atau sama dengan 1 tahun 825.837.028 896.572.081 Less than or equal to 1 year
Lebih dari 1 tahun sampai dengan 2
tahun 533.810.842 520.852.336 More than 1 year until 2 years
Lebih dari 2 tahun 334.479.922 338.849.155 More than 2 years
Jumlah 1.694.127.792 1.756.273.572 Total
Page 375
These financial statements are originally
issued in Indonesian language
Ekshibit E/37 Exhibit E/37
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
6. PIUTANG SEWA PEMBIAYAAN (Lanjutan) 6. FINANCE LEASE RECEIVABLES (Continued)
Kolektibilitas piutang sewa pembiayaan pada tanggal Collectibility of finance lease receivables as of
31 Desember 2025 dan 2024 adalah sebagai berikut: 31 December 2025 and 2024 are follows:
2025 2024
Pihak ketiga Third parties
Lancar 1.625.980.875 1.703.784.917 Current
Dalam perhatian khusus 33.439.315 21.144.823 Special mention
Kurang lancar 757.449 1.446.623 Substandard
Diragukan 461.422 2.417.907 Doubful
Macet 33.488.731 27.479.302 Loss
Jumlah 1.694.127.792 1.756.273.572 Total
Manajemen berpendapat bahwa penyisihan kerugian Management believes that the amount of the allowance for
penurunan nilai atas piutang pembiayaan adalah cukup impairment losses for financing receivables is adequate to
untuk menutup kerugian yang mungkin timbul dari tidak cover possible losses on uncollectible accounts.
tertagihnya piutang tersebut.
Mutasi piutang sewa pembiayaan yang direstrukturisasi Movement of restructured finance lease receivables are as
adalah sebagai berikut: follows:
2025 2024
Saldo awal 53.442.860 58.750.286 Beginning balance
Restrukturisasi selama tahun berjalan 41.929.603 38.655.039 Restructured during the year
Pengurangan selama tahun berjalan ( 26.980.291 ) ( 43.962.465 ) Deduction during the year
Saldo akhir 68.392.172 53.442.860 Ending balance
Pada tanggal 31 Desember 2025 dan 2024, piutang sewa As of 31 December 2025 and 2024, finance lease receivables
pembiayaan masing-masing sebesar Rp 241.782.614 dan amounting to Rp 241,782,614 and Rp 139,823,757,
Rp 139.823.757 digunakan sebagai jaminan pinjaman yang respectively, were pledged as collateral on loans obtained
diterima oleh Perusahaan (Catatan 14). by the Company (Note 14).
Page 376
These financial statements are originally
issued in Indonesian language
Ekshibit E/38 Exhibit E/38
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
7. PIUTANG PEMBIAYAAN MULTIGUNA 7. MULTIPURPOSE FINANCING RECEIVABLES
2025 2024
Piutang pembiayaan multiguna - kotor Multipurpose financing receivables
Pihak ketiga Third parties
Rupiah 1.567.876 9.008.022 Rupiah
Pendapatan pembiayaan multiguna yang Unearned multipurpose financing
belum diakui ( 132.311) ( 524.989) income
Jumlah - bersih 1.435.565 8.483.033 Total - Net
Cadangan kerugian penurunan nilai ( 15.851) ( 116.075) Allowance for impairment losses
Jumlah - Bersih 1.419.714 8.366.958 Total - Net
Suku bunga rata-rata per tahun Average interest rates per annum
Rupiah 12,65% 12,87% Rupiah
Manajemen berpendapat bahwa tidak terdapat risiko Management believes that there is no significant
terkonsentrasi secara signifikan atas piutang pembiayaan concentrations of credit risk on multipurpose financing
multiguna. receivables.
Pada tanggal 31 Desember 2025 dan 2024, seluruh sumber As of 31 December 2025 and 2024, all sources of financing
dana piutang pembiayaan multiguna merupakan of multipurpose financing receivables are directly from
pembiayaan sendiri. the Company.
Analisis atas perubahan dalam nilai tercatat bruto dan An analysis of change in the gross carrying amount and the
cadangan atas kerugian kredit ekspektasian terkait corresponding expected credit Loss allowances of
piutang pembiayaan multiguna: multipurpose financing receivables are as follows:
2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal 8.175.545 307.488 - 8.483.033 Beginning gross carrying amount
Transfer ke tahap 1 - - - - Transfer to stage 1
Transfer ke tahap 2 - - - - Transfer to stage 2
Transfer ke tahap 3 - - - - Transfer to stage 3
Perubahan neto ( 299.051) - -( 299.051) Net change
Aset baru 1.178.733 - - 1.178.733 New assets originated
Aset dihentikan pengakuannya
(selain karena Assets derecognized
penghapusbukuan) ( 7.619.662)( 307.488) -( 7.927.150) (other than write off)
Penghapusbukuan - - - - Write off
Nilai tercatat bruto akhir 1.435.565 - - 1.435.565 Ending gross carrying amount
2025
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal 63.203 52.872 - 116.075 Beginning gross carrying amount
Transfer ke tahap 1 - - - - Transfer to stage 1
Transfer ke tahap 2 - - - - Transfer to stage 2
Transfer ke tahap 3 - - - - Transfer to stage 3
Perubahan neto ( 5.743 ) - - ( 5.743 ) Net change
Aset baru 15.042 - - 15.042 New assets originated
Aset dihentikan pengakuannya Assets derecognized
(selain karena penghapusbukuan)( 56.651 )( 52.872 ) - ( 109.523 ) (other than write off)
Penghapusbukuan - - - - Write off
Saldo akhir tahun 15.851 - - 15.851 Balance at the end of the year
Page 377
These financial statements are originally
issued in Indonesian language
Ekshibit E/39 Exhibit E/39
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
7. PIUTANG PEMBIAYAAN MULTIGUNA (Lanjutan) 7. MULTIPURPOSE FINANCING RECEIVABLES (Continued)
Analisis atas perubahan dalam nilai tercatat bruto dan An analysis of change in the gross carrying amount and
cadangan atas kerugian kredit ekspektasian terkait the corresponding expected credit loss allowances of
piutang pembiayaan multiguna: (Lanjutan) multipurpose financing receivables are as follows:
(Continued)
2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal 9.709.995 - - 9.709.995 Beginning gross carrying amount
Transfer ke tahap 1 - - - - Transfer to stage 1
Transfer ke tahap 2 ( 601.062) 601.062 - - Transfer to stage 2
Transfer ke tahap 3 - - - - Transfer to stage 3
Perubahan neto ( 4.675.380)( 293.574) -( 4.968.954) Net change
Aset baru 6.573.637 - - 6.573.637 New assets originated
Aset dihentikan pengakuannya
(selain karena Assets derecognized
penghapusbukuan) ( 2.831.645) - -( 2.831.645) (other than write off)
Penghapusbukuan - - - - Write off
Nilai tercatat bruto akhir 8.175.545 307.488 - 8.483.033 Ending gross carrying amount
2024
Tahap 1/ Tahap 2/ Tahap 3/ Jumlah/
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal 78.280 - - 78.280 Beginning gross carrying amount
Transfer ke tahap 1 - - - - Transfer to stage 1
Transfer ke tahap 2 ( 6.731) 6.731 - - Transfer to stage 2
Transfer ke tahap 3 - - - - Transfer to stage 3
Perubahan neto ( 54.749) 46.141 - ( 8.608 ) Net change
Aset baru 54.262 - - 54.262 New assets originated
Aset dihentikan pengakuannya Assets derecognized
(selain karena penghapusbukuan) ( 7.859) - - ( 7.859 ) (other than write off)
Penghapusbukuan - - - - Write off
Saldo akhir tahun 63.203 `52.872 - 116.075 Balance at the end of the year
Manajemen berpendapat bahwa cadangan kerugian Management believes that the allowance for impairment
penurunan nilai tanggal 31 Desember 2025 dan 2024 telah losses of multipurpose financing as of 31 December 2025
memadai untuk menutup kemungkinan kerugian dari tidak and 2024, is adequate to cover possible losses from
tertagihnya piutang pembiayaan multiguna. uncollectible accounts.
Rincian piutang pembiayaan multiguna berdasarkan jatuh The details of multipurpose financing receivables
tempo perjanjiannya adalah sebagai berikut: classified based on maturity of contract are as follows:
2025 2024
Kurang dari atau sama dengan
1 tahun 1.125.785 6.956.362 Less than or equal to 1 year
Lebih dari 1 tahun sampai dengan
2 tahun 274.560 1.216.904 More than 1 year until 2 years
Lebih dari 2 tahun 167.531 834.756 More than 2 years
Jumlah 1.567.876 9.008.022 Total
Page 378
These financial statements are originally
issued in Indonesian language
Ekshibit E/40 Exhibit E/40
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
7. PIUTANG PEMBIAYAAN MULTIGUNA (Lanjutan) 7. MULTIPURPOSE FINANCING RECEIVABLES (Continued)
Kolektibilitas seluruh piutang pembiayaan multiguna pada Collectiblity of all multipurpose financing receivables as
tanggal 31 Desember 2025 dan 2024 adalah sebagai of 31 December 2025 and 2024 are follows:
berikut:
2025 2024
Pihak ketiga Third parties
Lancar 1.567.876 8.689.875 Current
Dalam perhatian khusus - 318.147 Special mention
Kurang lancar - - Substandard
Diragukan - - Doubtful
Macet - - Loss
Jumlah 1.567.876 9.008.022 Total
Manajemen berpendapat bahwa penyisihan kerugian Management believes that the amount of the allowance for
penurunan nilai atas piutang pembiayaan adalah cukup impairment losses for financing receivables is adequate to
untuk menutup kerugian yang mungkin timbul dari tidak cover possible losses on uncollectible accounts.
tertagihnya piutang tersebut.
Mutasi piutang pembiayaan multiguna yang Movement of restructured multipurposes financing
direstrukturisasi adalah sebagai berikut: receivables follows:
2025 2024
Saldo awal 22.337 45.326 Beginning balance
Pengurangan selama tahun
berjalan ( 12.837 ) ( 22.989) Deduction during the year
Saldo akhir 9.500 22.337 Ending balance
8. PIUTANG LAIN-LAIN 8. OTHER RECEIVABLES
2025 2024
Pihak ketiga Third parties
Bunga 11.613 197.959 Interest
Piutang karyawan 182.195 59.206 Employees advances
Jumlah 193.808 257.165 Total
Tidak dibentuk cadangan kerugian penurunan nilai atas No allowance for impairment was provided on other
piutang lain-lain karena manajemen berpendapat bahwa receivables as management believes that all such
seluruh piutang tersebut dapat ditagih. receivables are collectible.
Page 379
These financial statements are originally
issued in Indonesian language
Ekshibit E/41 Exhibit E/41
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
9. PROPERTI INVESTASI 9. INVESTMENT PROPERTIES
Perubahan selama tahun 2025/
Changes during 2025
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 2025 Additions Deductions December 2025
Biaya perolehan: At cost:
Tanah 702.000 - - 702.000 Land
Bangunan 11.659.182 - - 11.659.182 Building
Jumlah 12.361.182 - - 12.361.182 Total
Accumulated
Akumulasi penyusutan: depreciation:
Bangunan 4.761.138 582.960 - 5.344.098 Building
Nilai Tercatat 7.600.044 7.017.084 Net Book Value
Perubahan selama tahun 2024/
Changes during 2024
1 Januari/ Penambahan/ Pengurangan/ 31 Desember/
January 2024 Additions Deductions December 2024
Biaya perolehan: At cost:
Tanah 702.000 - - 702.000 Land
Bangunan 11.659.182 - - 11.659.182 Building
Jumlah 12.361.182 - - 12.361.182 Total
Akumulasi penyusutan: Accumulated depreciation:
Bangunan 4.178.179 582.959 - 4.761.138 Building
Nilai Tercatat 8.183.003 7.600.044 Net Book Value
Properti investasi pada tanggal 31 Desember 2025 dan Investment properties as of 31 December 2025 and 2024
2024 adalah sebagai berikut: are as follows:
Lokasi/ 2025 dan/
Location and 2024
A parcel of land measuring 54 square
meters and a building measuring 88
2
Tanah seluas 54 m dan bangunan square meters
ruko seluas 88 m2 Cibubur, Jakarta 1.369.000
A parcel of land measuring 540 square
Tanah seluas 540 m2 Cikarang, Bekasi 702.000 meters
Office space measuring 214.05 square
Ruang perkantoran seluas 214,05 m2 APL Tower, Jakarta 9.880.182 meters
A parcel of land measuring 320 square
Tanah seluas 320 m2 dan Banjar baru, meters and a building measuring 140
bangunan 140 m2 Banjarmasin 410.000 square meters
Jumlah 12.361.182 Total
Nilai wajar properti investasi berdasarkan estimasi As of 31 December 2025 and 2024, the fair value of the
manajemen pada tanggal 31 Desember 2025 dan 2024 investment properties based on estimate of management
masing-masing sebesar Rp 12.750.000 dan Rp 12.700.000 amounted to Rp 12,750,000 and Rp 12,700,000,
(Catatan 20). respectively (Note 20).
Beban penyusutan disajikan sebagai bagian dari “Beban Depreciation expense is presented as part of “General and
umum dan administrasi” (Catatan 30) pada laba rugi. administrative expenses” (Note 30) in profit or loss.
Page 380
These financial statements are originally
issued in Indonesian language
Ekshibit E/42 Exhibit E/42
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
10. ASET TETAP DAN ASET HAK-GUNA 10. PROPERTY AND EQUIPMENT AND RIGHT-OF-USE ASSETS
2025
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya perolehan: At cost:
Pemilikan langsung Direct acqusitions
Tanah 656.040 - - 656.040 Land
Bangunan 1.727.560 - - 1.727.560 Building
Peralatan kantor 15.124.923 148.405 ( 14.408) 15.258.920 Office equipment
Kendaraan 1.537.457 18.563 ( 195.409) 1.360.611 Vehicles
Aset hak-guna Right-of-use assets
Ruang kantor 9.322.572 367.337 ( 346.938) 9.342.971 Office space
28.368.552 534.305 ( 556.755) 28.346.102
Aset dalam penyelesaian - 22.200 - 22.200 Construction in progress
Jumlah 28.368.552 556.505 ( 556.755) 28.368.302 Total
Accumulated
Akumulasi penyusutan: depreciation:
Pemilikan langsung Direct acqusitions
Bangunan 914.168 86.378 - 1.000.546 Building
Peralatan kantor 12.751.543 1.237.857 ( 14.408) 13.974.992 Office equipment
Kendaraan 1.020.251 130.075 ( 195.409) 954.917 Vehicles
Aset hak-guna Right-of-use assets
Ruang kantor 4.861.928 3.711.414 ( 346.938) 8.226.404 Office space
Jumlah 19.547.890 5.165.724 ( 556.755) 24.156.859 Total
Nilai Tercatat 8.820.662 4.211.443 Net Book Value
2024
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya perolehan: At cost:
Pemilikan langsung Direct acqusitions
Tanah 656.040 - - 656.040 Land
Bangunan 1.727.560 - - 1.727.560 Building
Peralatan kantor 14.564.447 569.833 ( 9.357) 15.124.923 Office equipment
Kendaraan 1.537.457 - - 1.537.457 Vehicles
Aset hak-guna Right-of-use assets
Ruang kantor 9.322.572 74.988 ( 74.988) 9.322.572 Office space
Jumlah 27.808.076 644.821 ( 84.345) 28.368.552 Total
Accumulated
Akumulasi penyusutan: depreciation:
Pemilikan langsung Direct acqusitions
Bangunan 827.790 86.378 - 914.168 Building
Peralatan kantor 10.678.180 2.075.215 ( 1.852) 12.751.543 Office equipment
Kendaraan 847.849 172.402 - 1.020.251 Vehicles
Aset hak-guna Right-of-use assets
Ruang kantor 1.230.290 3.706.626 ( 74.988) 4.861.928 Office space
Jumlah 13.584.109 6.040.621 ( 76.840) 19.547.890 Total
Nilai Tercatat 14.223.967 8.820.662 Net Book Value
Beban penyusutan disajikan sebagai bagian dari “Beban Depreciation expense is presented as part of “General and
umum dan administrasi” (Catatan 30) pada laba rugi. administrative expenses” (Note 30) in profit or loss.
Page 381
These financial statements are originally
issued in Indonesian language
Ekshibit E/43 Exhibit E/43
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
10. ASET TETAP DAN ASET HAK-GUNA (Lanjutan) 10. PROPERTY AND EQUIPMENT AND RIGHT-OF-USE ASSETS
(Continued)
Pada tahun 2025 dan 2024, Perusahaan menghapus aset In 2025 and 2024, the Company has disposed property and
tetap berupa peralatan kantor dan kendaraan dengan equipment such as office equipment with cost amounting
harga perolehan masing-masing sebesar Rp 209.817 dan to Rp 209,817 and Rp 9,357, respectively and accumulated
Rp 9.357 dan akumulasi penyusutan masing-masing depreciation amounting to Rp 209,817 and Rp 1,852,
sebesar Rp 209.817 dan Rp 1.852. respectively.
Perusahaan melakukan penjualan aset tetap dengan The Company sale of certain property and equipment with
rincian sebagai berikut: details as follows:
2025 2024
Harga jual 81.081 - Selling price
Nilai tercatat - - Net book value
Laba atas penjualan aset tetap Gain on sale of property and equipment
(Catatan 27) 81.081 - (Note 27)
Pengurangan aset hak-guna pada tahun 2025 dan 2024 Deduction of right-of-use assets in 2025 and 2024 is due to
sehubungan dengan selesainya periode masa sewa. the expiration of the lease period.
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of 31 December 2025 and 2024, there are no property
aset tetap yang dipakai sementara. and equipment which were used temporarily.
Pada tanggal 31 Desember 2025 dan 2024, jumlah tercatat As of 31 December 2025 and 2024, total gross carrying
bruto dari aset tetap yang telah disusutkan penuh dan amount property and equipment that have been fully
masih digunakan oleh Perusahaan masing-masing sebesar depreciated, but still used for operations amounted
Rp 11.005.158 dan Rp 6.379.182. Rp 11,005,158 and Rp 6,379,182, respectively.
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of 31 December 2025 and 2024, there are no property
aset tetap yang dihentikan dari penggunaan aktif dan tidak and equipment that were withdrawn from active use and
diklasifikasikan sebagai tersedia untuk dijual. are not classified as available-for-sale.
Perusahaan memiliki sebidang tanah yang terletak di The Company owns a parcel of land located in Semarang
Semarang dengan hak legal berupa Hak Guna Bangunan with renewable Building Use Rights (Hak Guna Bangunan
(HGB) yang dapat diperbaharui dan berjangka waktu 20 or HGB) for twenty (20) years until 2034. Management
tahun yang akan jatuh tempo tahun 2034. Perusahaan believes that it is probable to extend the term of the HGB
berkeyakinan bahwa HGB tersebut dapat diperpanjang on its expiration since all the land were acquired legally
pada saat jatuh tempo, karena seluruh aset tanah and supported by sufficient evidence of ownership.
diperoleh secara legal dan didukung dengan dokumen
kepemilikan yang memadai.
Pada tanggal 31 Desember 2025 dan 2024, aset tetap As of 31 December 2025 and 2024, property and
Perusahaan berupa gedung, peralatan kantor dan equipment such as building, office equipment and
kendaraan diasuransikan kepada PT Asuransi FPG vehicles are insured with PT Asuransi FPG Indonesia,
Indonesia, PT Asuransi Raksa Pratikara dan PT KB PT Asuransi Raksa Pratikara and PT KB Insurance
Insurance Indonesia, pihak-pihak ketiga, dengan jumlah Indonesia, third parties, for a total coverage of
nilai pertanggungan masing-masing sebesar Rp 7.389.270 Rp 7,389,270 and Rp 8,089,714, respectively.
dan Rp 8.089.714.
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the insurance coverage is
asuransi tersebut cukup untuk menutup kemungkinan adequate to cover possible losses on the assets insured.
kerugian atas aset tetap yang dipertanggungkan.
Manajemen berpendapat bahwa tidak terdapat penurunan Management believes that there is no impairment in value
nilai atas aset tetap. of the aforementioned property and equipment.
Page 382
These financial statements are originally
issued in Indonesian language
Ekshibit E/44 Exhibit E/44
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
11. ASET IJARAH MUNTAHIYAH BITTAMLIK 11. ASSETS FOR IJARAH MUNTAHIYAH BITTAMLIK
Akun ini merupakan beberapa alat berat milik Perusahaan These represent heavy equipment owned by the Company,
yang digunakan untuk sewa guna secara Ijarah Muntahiyah which are used for finance lease through Ijarah
Bittamlik (IMBT) kepada pelanggan, sebagai berikut: Muntahiyah Bittamlik (IMBT) agreements to customers,
with details as follows:
2025
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya perolehan 144.029.946 159.709.154 ( 41.248.105) 262.490.995 At cost
Accumulated
Akumulasi penyusutan 65.703.956 52.067.297 ( 40.747.921) 77.023.332 depreciation
Cadangan kerugian Allowance for
penurunan nilai 108.465 918.258 - 1.026.723 impairment losses
Jumlah 65.812.421 52.985.555 ( 40.747.921) 78.050.055 Total
Nilai Tercatat 78.217.525 184.440.940 Net Book Value
2024
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya perolehan 156.058.137 74.127.420 ( 86.155.611) 144.029.946 At cost
Accumulated
Akumulasi penyusutan 82.277.733 59.763.184 ( 76.336.961) 65.703.956 depreciation
Cadangan kerugian Allowance for
penurunan nilai 108.465 - - 108.465 impairment losses
Jumlah 82.386.198 59.763.184 ( 76.336.961) 65.812.421 Total
Nilai Tercatat 73.671.939 78.217.525 Net Book Value
Jumlah penyusutan yang dibebankan pada tahun 2025 dan Depreciation charged to operations amounted to
2024 masing-masing sebesar Rp 52.067.297 dan Rp 52,067,297 and Rp 59,763,184 in 2025 and 2024,
Rp 59.763.184 dibukukan sebagai bagian dari “Pendapatan respectively is included as part of “Ijarah muntahiyah
ijarah muntahiyah bittamlik - bersih” pada laba rugi. bittamlik income - net” in profit or loss.
Mutasi cadangan kerugian penurunan nilai aset IMBT adalah Movements of allowance for impairment losses of assets
sebagai berikut: for IMBT follows:
2025 2024
Saldo awal tahun 108.465 108.465 Balance at beginning of the year
Penambahan 918.258 - Addition
Saldo akhir tahun 1.026.723 108.465 Balance at end of the year
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for impairment
kerugian penurunan nilai aset IMBT adalah cukup untuk losses is adequate to cover the impairment in value of the
menutup kemungkinan penurunan nilai yang mungkin assets.
terjadi.
Page 383
These financial statements are originally
issued in Indonesian language
Ekshibit E/45 Exhibit E/45
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
11. ASET IJARAH MUNTAHIYAH BITTAMLIK (Lanjutan) 11. ASSETS FOR IJARAH MUNTAHIYAH BITTAMLIK
(Continued)
Aset IMBT diasuransikan kepada PT Asuransi Takaful Assets for IMBT are insured with PT Asuransi Takaful
Umum, PT Asuransi Sinar Mas Syariah, PT Asuransi Jasindo Umum, PT Asuransi Sinar Mas Syariah, PT Asuransi Jasindo
Syariah, dan PT Kalibesar Raya Utama, pihak-pihak ketiga, Syariah, and PT Kalibesar Raya Utama, third parties, for
dengan jumlah pertanggungan sebesar Rp 289.291.950 dan a total insurance coverage of Rp 289,291,950 and
Rp 191.320.231 pada tanggal 31 Desember 2025 dan 2024. Rp 191,320,231 as of 31 December 2025 and 2024,
respectively.
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the insurance coverage is
tersebut cukup untuk menutupi kemungkinan kerugian adequate to cover possible losses on the assets insured.
aset yang dipertanggungkan.
Mutasi aset IMBT yang direstrukturisasi adalah sebagai Movements of restructured IMBT assets are as follows:
berikut:
2025 2024
Saldo awal 9.046.242 8.143.252 Beginning balance
Restrukturisasi selama tahun
berjalan - 11.359.452 Restructured during the year
Pengurangan selama tahun berjalan ( 1.364.316 ) ( 10.456.462) Deduction during the year
Saldo akhir 7.681.926 9.046.242 Ending balance
12. ASET LAIN-LAIN – BERSIH 12. OTHER ASSETS – NET
2025 2024
Tagihan dari jaminan yang dikuasai
kembali - setelah dikurangi Claims from collateral - net of
cadangan kerugian penurunan allowance for impairment losses of
nilai sebesar Rp 22,730,374 and
Rp 22.730.374 dan Rp 21,077,244 as of
Rp 21.077.244 pada tanggal 31 December 2025 and
31 Desember 2025 dan 2024 91.584.208 86.653.388 2024, respectively
Simpanan jaminan 3.247.914 1.307.486 Security deposits
Jumlah - Bersih 94.832.122 87.960.874 Total - Net
Tagihan dari jaminan yang dikuasai kembali Claims from collateral
Perubahan cadangan kerugian penurunan nilai atas The changes in allowance for impairment losses on claims
tagihan dari jaminan yang dikuasai kembali adalah sebagai from collateral follows:
berikut:
2025 2024
Balance at beginning
Saldo awal tahun 21.077.244 30.735.829 of the year
Penambahan 1.653.130 1.429.525 Provisions
Pengurangan - ( 5.832.774) Deductions
Penghapusan - ( 5.255.336) Write-off
Saldo akhir tahun 22.730.374 21.077.244 Balance at end of the year
Page 384
These financial statements are originally
issued in Indonesian language
Ekshibit E/46 Exhibit E/46
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
13. UTANG PAJAK 13. TAXES PAYABLE
2025 2024
Pajak penghasilan badan (Catatan 31) 4.796.207 6.979.096 Corporate income tax (Note 31)
Pajak penghasilan Income taxes
Pasal 4(2) 76.993 6.778 Article 4(2)
Pasal 21 217.677 310.975 Article 21
Pasal 23 3.536 10.195 Article 23
Pasal 25 1.169.170 1.010.071 Article 25
6.263.583 8.317.115
Pajak Pertambahan Nilai 14.563 2.310 Value Added Tax
Jumlah 6.278.146 8.319.425 Total
14. PINJAMAN YANG DITERIMA 14. LOANS RECEIVED
Akun ini merupakan fasilitas kredit yang diperoleh dari These represent credit facilities obtained from the
pihak-pihak sebagai berikut: following parties:
2025 2024
Rupiah Rupiah
PT Bank Mizuho Indonesia 200.000.000 286.500.000 PT Bank Mizuho Indonesia
PT Bank Shinhan Indonesia 134.590.882 51.412.335 PT Bank Shinhan Indonesia
PT Bank Central Asia Tbk 107.138.889 43.805.555 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 24.321.588 89.045.142 PT Bank Mandiri (Persero) Tbk
466.051.359 470.763.032
Dolar Amerika Serikat (Catatan 35) U.S. Dollar (Note 35)
Korea Development Bank 167.820.000 323.240.000 Korea Development Bank
PT Bank Mizuho Indonesia 99.013.800 - PT Bank Mizuho Indonesia
266.833.800 323.240.000
Jumlah 732.885.159 794.003.032 Total
Biaya transaksi yang
belum diamortisasi ( 326.558) ( 328.486 ) Unamortized transaction cost
Jumlah 732.558.601 793.674.546 Total
Suku bunga per tahun dari pinjaman yang The interest rates per annum on the loans obtained by the
diterimaPerusahaan adalah sebagai berikut: Company follows:
2025 2024
Rupiah 5,15% - 7,25% 6,20% - 7,40% Rupiah
Dolar Amerika Serikat 4,29% - 4,82% 5,14% - 6,03% U.S Dollar
a. Korea Development Bank (KDB) a. Korea Development Bank (KDB)
Pada tanggal 3 Desember 2020, Perusahaan On 3 December 2020, the Company signed a Loan
menandatangani Perjanjian Pinjaman dengan KDB Agreement with KDB amounting to US$ 20,000,000. This
sebesar US$ 20.000.000. Pinjaman ini digunakan untuk loan is used for working capital and is unsecured.
modal kerja dan tanpa jaminan.
Page 385
These financial statements are originally
issued in Indonesian language
Ekshibit E/47 Exhibit E/47
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
14. PINJAMAN YANG DITERIMA (Lanjutan) 14. LOANS RECEIVED (Continued)
a. Korea Development Bank (KDB) (Lanjutan) a. Korea Development Bank (KDB) (Continued)
Pada tanggal 1 Desember 2025, Perusahaan melakukan On 1 December 2025, the Company made a repayment
pelunasan atas pinjaman tersebut dan di tanggal yang of the loan. On the same date, the Company and KDB
sama, Perusahaan dan KDB menandatangani signed a loan agreement for US$ 10,000,000, which
perjanjian pinjaman sebesar US$ 10.000.000 yang was used for working capital and provided without
digunakan untuk modal kerja dan diberikan tanpa collateral, with a term of two (2) years and maturing
jaminan, dengan jangka waktu dua (2) tahun dan jatuh on 1 December 2027.
tempo pada tanggal 1 Desember 2027.
Tidak terdapat pembatasan khusus atas fasilitas kredit There are no specific restrictions on loan from KDB.
yang diperoleh dari KDB.
b. PT Bank Mizuho Indonesia (Mizuho) b. PT Bank Mizuho Indonesia (Mizuho)
Pada tanggal 16 Desember 2022, Perusahaan On 16 December 2022, the Company signed a Revolving
menandatangani Perjanjian Fasilitas Pinjaman Loan Facility Agreement with a maximum amount of
Berulang dengan jumlah maksimum sebesar Rp 200,000,000. This loan facility is used for working
Rp 200.000.000. Pinjaman ini digunakan untuk modal capital with a term of one (1) year. On 15 December
kerja dengan tenor pembiayaan selama satu (1) tahun. 2023, this facility further increased to
Pada tanggal 15 Desember 2023, fasilitas ini Rp 300,000,000. The facility has been extended until
ditingkatkan menjadi Rp 300.000.000. Fasilitas ini 16 December 2026.
telah diperpanjang dengan jatuh tempo terakhir pada
tanggal 16 Desember 2026.
Fasilitas pinjaman dari Mizuho dijamin dengan letter The loan facility from Mizuho is secured by letter of
of comfort dari KDB (Catatan 34). comfort from KDB (Note 34).
Pembayaran pinjaman pokok pada tahun 2025 dan Payment of loan principal in 2025 and 2024 amounted
2024 adalah masing masing sebesar Rp 575.000.000 dan to Rp 575,000,000 and Rp 224,000,000, respectively.
Rp 224.000.000.
Pinjaman Perusahaan dari Mizuho mencakup The Company's loan from Mizuho includes
persyaratan yang membatasi hak Perusahaan tanpa requirement that limit the Company's right without
persetujuan tertulis dari Mizuho untuk melakukan prior written approval from Mizuho to conduct
konsolidasi atau merger; menggadaikan, menjual, consolidation or merger; pledge, sell, transfer or
mengalihkan atau menjaminkan saham Perusahaan collateralized the Company's shares and change the
serta mengubah struktur pemegang saham yang shareholder structure which causes KDB not to
menyebabkan KDB tidak menjadi pemegang saham become the majority shareholder of the Company;
mayoritas Perusahaan; mengubah struktur permodalan change the capital structure unless the aim is to
kecuali bila bertujuan menambah modal disetor; increase paid-up capital; change the structure, legal
mengubah struktur, status hukum dan sifat usaha status and nature of the Company's business; selling,
Perusahaan; menjual, menyewakan/menyewakan lease/lease- back, transferring or disposing of
kembali, mengalihkan atau melepaskan aset-aset yang material assets except those carry-out in the context
material kecuali yang dilakukan rangka usaha of the Company’s business. Besides, the Company is
Perusahaan. Disamping itu, Perusahaan diwajibkan required to maintain certain financial ratios as
untuk memelihara rasio keuangan sebagai berikut: follows:
● Gearing ratio maksimum 8 kali. ● ● Gearing ratio maximum 8 times.
●
● Rasio Non Performing Financing (NPF) - bersih ● ● Non Performing Financing (NPF) ratio – net
maksimum 5%. maximum of 5%.
Page 386
These financial statements are originally
issued in Indonesian language
Ekshibit E/48 Exhibit E/48
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
14. PINJAMAN YANG DITERIMA (Lanjutan) 14. LOANS RECEIVED (Continued)
b. PT Bank Mizuho Indonesia (Mizuho) (Lanjutan) b. PT Bank Mizuho Indonesia (Mizuho) (Continued)
Pada tanggal 31 Desember 2025 dan 2024, rasio-rasio As of 31 December 2025 and 2024, the ratios follows
tersebut adalah sebagai berikut (tidak diaudit): (unaudited):
2025 2024
Gearing ratio 0,60x 0,65x Gearing ratio
Rasio NPF - bersih 0,71% 0,64% NPF ratio – net
c. PT Bank Mandiri (Persero) Tbk (Mandiri) c. PT Bank Mandiri (Persero) Tbk (Mandiri)
Pada tanggal 28 September 2022, Perusahaan On 28 September 2022, the Company signed a
menandatangani Perjanjian Pinjaman Modal Kerja revolving Executing Working Capital Loan
Executing yang bersifat revolving sebesar amounting to Rp 200,000,000 with a term of fourty
Rp 200.000.000 dengan tenor pembiayaan empat puluh eight (48) months and withdrawal period of twelve
delapan (48) bulan dan masa penarikan pinjaman (12) months.
selama dua belas (12) bulan.
Pada tanggal 27 Maret 2024, Perusahaan On 27 March 2024, the Company signed a revolving
menandatangani Perjanjian Pinjaman Modal Kerja Executing Working Capital Loan amounting to
Executing yang bersifat revolving sebesar Rp 200,000,000 with a term of fourty eight (48)
Rp 200.000.000 dengan tenor pembiayaan empat puluh months and withdrawal period of twelve (12)
delapan (48) bulan dan masa penarikan pinjaman months.
selama dua belas (12) bulan.
Fasilitas pinjaman dari Mandiri dijamin dengan piutang The loan facility from Mandiri is secured by finance
sewa pembiayaan Perusahaan (Catatan 6). lease receivables of the Company (Note 6).
Pembayaran pinjaman pokok pada tahun 2025 dan 2024 Payment of loan principal in 2025 and 2024 amounted
adalah masing-masing sebesar Rp 64.723.554 dan to Rp 64,723,554 and Rp 64,149,464, respectively.
Rp 64.149.464.
Pinjaman Perusahaan dari Mandiri mencakup The Company's loan from Mandiri includes terms that
persyaratan yang membatasi hak Perusahaan tanpa limit the Company's rights without written notice to
pemberitahuan tertulis kepada Mandiri antara lain Mandiri, among others, conduct merger,
untuk melakukan peleburan, penggabungan, consolidation, acquisition or dissolution as well as
pengambilalihan atau pembubaran serta mengubah changing institutional status, articles of association,
status kelembagaan, anggaran dasar, susunan pengurus composition of management and shareholders.
dan pemegang saham. Disamping itu, Perusahaan Besides, the Company is required to maintain certain
diwajibkan untuk memelihara rasio keuangan sebagai financial ratios as follows:
berikut:
● Gearing ratio maksimum 9 kali. ● Gearing ratio maximum of 9 times.
● Rasio NPF bruto dengan tunggakan lebih dari 90 hari ● Gross NPF ratio shall not exceed 5% for overdue
maksimal 5%. balances above 90 days.
Page 387
These financial statements are originally
issued in Indonesian language
Ekshibit E/49 Exhibit E/49
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
14. PINJAMAN YANG DITERIMA (Lanjutan) 14. LOANS RECEIVED (Continued)
c. PT Bank Mandiri (Persero) Tbk (Mandiri) (Lanjutan) c. PT Bank Mandiri (Persero) Tbk (Mandiri)
(Continued)
Pada tanggal 31 Desember 2025 dan 2024, rasio-rasio As of 31 December 2025 and 2024, the ratios follows
tersebut adalah sebagai berikut (tidak diaudit): (unaudited):
2025 2024
Gearing ratio 0,60x 0,65x Gearing ratio
Rasio NPF - bruto 2,02% 1,82% NPF ratio - gross
d. PT Bank Shinhan Indonesia (Shinhan) d. PT Bank Shinhan Indonesia (Shinhan)
Pada tanggal 7 November 2023, Perusahaan On 7 November 2023, the Company signed an
menandatangani Perjanjian Fasilitas Pinjaman Overdraft Loan Facility Agreement with a maximum
Rekening Koran, dengan jumlah maksimum sebesar amount of Rp 100,000,000. On 7 November 2024, this
Rp 100.000.000. Pada tanggal 7 November 2024, facility has been decreased to Rp 70,000,000 with
fasilitas ini diturunkan menjadi Rp 70.000.000 dengan latest maturity on 7 November 2026. This loan facility
jatuh tempo terakhir pada tanggal 7 November is used for working capital.
2026. Pinjaman ini digunakan untuk modal kerja.
Pada tanggal 29 September 2025, Perusahaan On 29 September 2025, the Company entered into a
menandatangani perjanjian fasilitas pinjaman corporate loan facility agreement (working capital),
korporasi (modal kerja), dengan jumlah maksimum with a maximum amount of Rp 100,000,000 with a
sebesar Rp 100.000.000 dengan tenor tiga puluh enam tenor of thirty-six (36) months and a loan drawdown
(36) bulan dan masa penarikan pinjaman selama dua period of twelve (12) months. This facility is secured
belas (12) bulan. Fasilitas ini di jamin dengan piutang by receivables amounting to at least 100% of the
sebesar minimal 100% dari nilai tercatat. outstanding amount.
Pembayaran pinjaman pokok fasilitas PRK pada Payment of loan principal for overdraft facility in
tanggal 31 Desember 2025 dan 2024 adalah masing- 31 December 2025 and 2024 amounted to
masing sebesar Rp 97.420.089 dan 31.921.956. Rp 97,420,089 and 31,921,956, respectively.
Pembayaran pinjaman pokok fasilitas berjangka pada The principal payment of the term loan facility on
tanggal 31 Desember 2025 dan 2024 adalah masing- 31 December 2025 and 2024 is Rp 250,000 and nil,
masing sebesar Rp 250.000 dan nihil. respectively.
Pinjaman Perusahaan dari Shinhan mencakup The Company’s loan from Shinhan includes
persyaratan yang membatasi hak Perusahaan tanpa requirement that limit the Company’s right (negative
persetujuan tertulis dari Shinhan untuk bertindak covenants) without prior written approval from
sebagai penjamin atau memberikan jaminan Shinhan, to act as guarantor or provide corporate
perusahaaan kepada pihak lain, melakukan guarantees for other parties, to change the nature
perubahan sifat dan kegiatan usaha, melepaskan hak and activities of the bussiness, relinquish right to
atas harta kekayaan, mengajukan permohonan untuk assets, apply to be declared bankrupt, fail to pay
dinyatakan pailit, lalai untuk membayar hutang dan debts and transfer credit facilities. Besides, the
mengalihkan fasilitas kredit. Disamping itu, Company is required to maintain certain financial
Perusahaan diwajibkan untuk memelihara rasio ratios as follows:
keuangan sebagai berikut:
● Gearing ratio maksimum 5 kali. ● ● Gearing ratio maximum of 5 times.
● Rasio NPF bersih dengan tunggakan lebih dari 90 ● ● Net NPF ratio shall not exceed 3% for overdue
hari maksimal 3%. balances above 90 days.
Page 388
These financial statements are originally
issued in Indonesian language
Ekshibit E/50 Exhibit E/50
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
14. PINJAMAN YANG DITERIMA (Lanjutan) 14. LOANS RECEIVED (Continued)
d. PT Bank Shinhan Indonesia (Shinhan) (Lanjutan) d. PT Bank Shinhan Indonesia (Shinhan) (Continued)
Pada tanggal 31 Desember 2025 dan 2024, rasio-rasio As of 31 December 2025 and 2024, the ratios follows
tersebut adalah sebagai berikut (tidak diaudit): (unaudited):
2025 2024
Gearing ratio 0,60x 0,65x Gearing ratio
Rasio NPF - bersih 0,71% 0,64% NPF ratio - net
e. PT Bank Central Asia Tbk (BCA) e. PT Bank Central Asia Tbk (BCA)
Fasilitas Pinjaman Angsuran pada tanggal Installment Loan Facility on 6 November 2023
6 November 2023 sebesar Rp 130.000.000, dengan amounting to IDR 130,000,000, with a financing tenor
tenor pembiayaan tiga (3) tahun dan masa penarikan of three (3) years and withdrawal period is until
pinjaman sampai dengan tanggal 6 Februari 2026. 6 February 2026.
Pada tanggal 24 Oktober 2025, Perusahaan On 24 October 2025, the Company signed an
menandatangani fasilitas instalment loan 2 sebesar instalment loan facility 2 amounting to
Rp 150.000.000, dengan tenor pembiayaan 3 tahun Rp 150,000,000, with a financing tenor of 3 years and
dan masa penarikan dua belas (12) bulan. a withdrawal period of twelve (12) months.
Fasilitas pinjaman dari BCA dijamin dengan piutang The loan facility from BCA is secured by finance
sewa pembiayaan Perusahaan (Catatan 6). lease receivables of the Company (Note 6).
Pembayaran pinjaman pokok pada tahun 2025 dan Payment of loan principal in 2025 and 2024
2024 adalah sebesar Rp 26.666.666 dan Rp 5.972.222. amounted to Rp 26,666,666 and Rp 5,972,222,
respectively.
Pinjaman Perusahaan dari BCA mencakup persyaratan The Company's loan from BCA includes requirements
yang membatasi hak Perusahaan tanpa persetujuan that limit the Company's right without prior
tertulis dari BCA antara lain untuk melakukan approval from BCA, among others, making
investasi, penyertaaan atau membuka usaha baru di investments, participation or opening new
luar bisnis inti, melakukan peleburan, penggabungan, businesses outside the core business,
pengambilalihkan, pembubaran/ likuidasi, mengubah carrying out mergers, amalgamations, takeovers,
status kelembagaan apa bila terdapat perubahan dissolutions/liquidations, changing institutional
ultimate shareholder, bertindak sebagai penjamin status if there is a change in the ultimate
atau memberikan jaminan perusahaaan kepada pihak shareholder, to act as guarantor or provide
lain dan menjaminkan piutang pembiayaan bersih corporate guarantees for other parties and to pledge
kepada bank/lembaga keuangan/pihak lain yang net financing receivables to banks/financial
besarnya melampaui total pembiayaan bersih yang institutions/other parties whose amount exceeds
dimiliki Perusahaan. the Company’s total net financing.
Disamping itu, Perusahaan diwajibkan untuk menjaga Besides, the Company is required to maintain
kepemilikan KDB (pemegang saham pengendali) ownership of KDB (the controlling shareholder) of at
minimal 51% dari total jumlah saham, serta least 51% of total number of shares, and to maintain
memelihara rasio keuangan sebagai berikut: certain financial ratios as follows:
● Gearing ratio maksimum 5 kali. ● ● Gearing ratio maximum of 5 times.
● Rasio NPF bersih dengan tunggakan lebih dari 90 ● ● Net NPF ratio shall not exceed 5% for overdue
hari maksimal 5%. balances above 90 days.
● Rasio (Kas + Deposito + A/R Net) /Kewajiban di ● ● (Cash + Deposit + A/R Net)/Liabilities ratio
atas 1 kali. above one time.
Page 389
These financial statements are originally
issued in Indonesian language
Ekshibit E/51 Exhibit E/51
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
14. PINJAMAN YANG DITERIMA (Lanjutan) 14. LOANS RECEIVED (Continued)
e. PT Bank Central Asia Tbk (BCA) (Lanjutan) e. PT Bank Central Asia Tbk (BCA) (Continued)
Pada tanggal 31 Desember 2025 dan 2024, rasio-rasio As of 31 December 2025 and 2024, the ratios are as
tersebut adalah sebagai berikut (tidak diaudit): follows (unaudited):
2025 2024
Gearing ratio 0,60x 0,65x Gearing ratio
Rasio NPF – bersih 0,71% 0,64% NPF ratio – net
Rasio (Kas + Deposito + A/R Net) / (Cash + Deposits + A/R Net) /
xKewajiban 2x 2x Liabilities ratio
15. LIABILITAS SEWA 15. LEASE LIABILITIES
Berikut adalah pembayaran sewa minimum masa yang The following are the future minimum lease payments
akan datang (future minimum lease payment) based on the lease agreement:
berdasarkan perjanjian sewa:
2025 2024
Jatuh tempo: Payments due in:
Sampai dengan 1 tahun 892.218 3.821.332 Until 1 year
Lebih dari 1-2 tahun - 909.840 More than 1-2 years
Jumlah pembayaran sewa minimum 892.218 4.731.172 Total minimum lease payments
Dikurangi bunga - ( 266.287 ) Lease interest
Nilai tunai dari pembayaran sewa Present value of minimum lease
minimum 892.218 4.464.885 payments
Bagian yang jatuh tempo dalam waktu
satu tahun ( 892.218) ( 3.572.667 ) Less current portion
Bagian jangka panjang - 892.218 Long-term portion
Liabilitas sewa berasal dari transaksi sewa yang memenuhi The lease liabilities resulted from lease transactions
kriteria tertentu sesuai dengan PSAK 116. that met certain criteria under SFAS 116.
Rata-rata tertimbang suku bunga inkremental yang The weighted average of incremental borrowing rate
digunakan pada tahun 2025 dan 2024 adalah masing- per annum applied in 2025 and 2024 was 7.90% and
masing sebesar 7,90% dan 7,95% per tahun. 7.95%, respectively.
Beban bunga liabilitas sewa masing-masing pada tahun Interest expenses on lease liabilities in 2025 and
2025 dan 2024 adalah sebesar Rp 248.666 dan Rp 517.581 2024 amounted to Rp 248,666 and Rp 517,581,
dan telah dibebankan dalam laba rugi. respectively and has been charged to profit or loss.
16. BEBAN AKRUAL 16. ACCRUED EXPENSES
2025 2024
Bunga pinjaman yang diterima 1.677.359 2.183.121 Interest on loans received
Bonus - 1.261.712 Bonus
Jasa profesional - 333.000 Professional fees
Jumlah 1.677.359 3.777.833 Total
Page 390
These financial statements are originally
issued in Indonesian language
Ekshibit E/52 Exhibit E/52
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
17. TITIPAN DEBITUR 17. DEPOSITS FROM DEBTORS
Titipan debitur merupakan dana dari debitur terkait Deposits from debtors consists of funds from debtors
fasilitas pembiayaan dan titipan pembayaran yang belum related to financing facilities and deposits for undue
jatuh tempo. payments.
2025 2024
Asuransi 7.343.936 6.685.664 Insurance
Debitur 3.426.253 4.437.323 Customers
Notaris 990.550 755.153 Notary
Lain-lain 6.857.473 11.669.326 Others
Jumlah 18.618.212 23.547.466 Total
18. LIABILITAS IMBALAN PASCA-KERJA 18. POST-EMPLOYMENT BENEFITS OBLIGATION
Sesuai Undang-undang No. 11 Tahun 2020 dan Peraturan In accordance with the Indonesian Law No.11 Year 2020
Pemerintah No. 35 Tahun 2021 tentang Cipta Kerja, and Government Regulation No. 35 Year 2021 on Job
Perusahaan wajib memberikan imbalan pasca-kerja Creation, the Company is required to provide post-
kepada karyawannya pada saat pemutusan hubungan kerja employment benefits to its employees when their
atau pada saat karyawan menyelesaikan masa kerjanya. employment is terminated or when they retire. These
Imbalan pasca-kerja ini diberikan terutama berdasarkan benefits are primarily based on years of service and the
masa kerja dan kompensasi karyawan pada saat employees’ compensation at termination or retirement.
pemutusan hubungan kerja atau selesainya masa kerja.
Perhitungan aktuaria liabilitas imbalan pasca-kerja The latest actuarial valuation report, upon on the post-
terakhir, dilakukan oleh PT Padma Radya Aktuaria, employment benefits was from PT Padma Radya Aktuaria,
aktuaris independen, tertanggal 25 Februari 2026. an independent actuary, dated 25 February 2026.
Jumlah karyawan yang berhak atas imbalan pasca-kerja Number of eligible employees for the post-employment
tersebut sebanyak 76 dan 81 karyawan masing-masing benefits is 76 and 81 in 2025 and 2024, respectively.
pada tahun 2025 dan 2024.
Jumlah-jumlah yang diakui dalam Iaporan laba rugi dan Amounts recognized in the statements of profit or loss and
penghasilan komprehensif lain sehubungan dengan other comprehensive income in respect of this benefit
imbalan pasti adalah sebagai berikut: plans follows:
2025 2024
Biaya jasa kini 1.322.842 1.174.657 Current service costs
Biaya bunga neto 252.081 182.063 Net interest expense
Komponen biaya imbalan pasti Components of defined benefit
yang diakui di laba rugi 1.574.924 1.356.720 costs recognized in profit or loss
Pengukuran kembali liabilitas imbalan Remeasurement on the defined
pasti: benefit liability:
Keuntungan aktuarial yang timbul Actuarial gain arising from
dari perubahan asumsi aktuarial changes in actuarial
yang diakui di penghasilan assumptions recognized in
komprehensif lain ( 613.807 ) ( 461.171 ) other comprehensive
Jumlah 2.536.040 895.549 Total
Biaya jasa kini dan biaya bunga untuk tahun berjalan The current service cost and interest cost are presented
disajikan sebagai bagian dari beban kepegawaian (Catatan as part of personnel expenses (Note 29).
29).
Page 391
These financial statements are originally
issued in Indonesian language
Ekshibit E/53 Exhibit E/53
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
18. LIABILITAS IMBALAN PASCA-KERJA (Lanjutan) 18. POST-EMPLOYMENT BENEFITS OBLIGATION
(Continued)
Pengukuran kembali atas liabilitas imbalan pasti diakui The remeasurement of the net defined benefit liability is
dalam penghasilan komprehensif lain. included in other comprehensive income.
Mutasi nilai kini liabilitas imbalan pasti adalah sebagai Movements of present value of defined benefit obligation
berikut: follows:
2025 2024
Balance at the beginning of the
Saldo awal tahun 3.501.374 2.718.213 year
Biaya jasa kini 1.322.842 1.174.657 Current service costs
Biaya bunga 252.081 182.063 Interest cost
Kerugian (keuntungan)
pengukuran kembali Remeasurement loss (gain)
Keuntungan aktuarial
yang timbul dari: Actuarial gain arising from:
Perubahan asumsi aktuarial ( 613.807 ) ( 461.171 ) Changes in actuarial assumptions
Pembayaran imbalan ( 163.045 ) ( 112.388 ) Benefits paid
Saldo akhir tahun 4.299.445 3.501.374 Balance at the end of the year
Asumsi aktuarial utama yang digunakan dalam perhitungan The principal actuarial assumptions used in the valuation
imbalan pasca-kerja adalah sebagai berikut: of the post-employment benefits follows:
2025 2024
Tingkat diskonto 6,50% 7,25% Discount rate
Tingkat kenaikan gaji 7,50% 8,00% Future salary increase
Usia pensiun normal 55 55 Normal retirement age (years)
Tabel mortalita 100% TMI4 100% TMI4 Mortability table
Analisa sensitivitas dari perubahan asumsi-asumsi utama The sensitivities of the overall post-employment benefits
terhadap liabilitas imbalan pasca-kerja pada tanggal liabilities to changes in the weighted principal
31 Desember 2025 dan 2024 adalah sebagai berikut: assumptions as of 31 December 2025 and 2024 follows:
2025
Dampak Kenaikan (Penurunan) terhadap Liabilitas Imbalan Pasti/ Impact
Increase (Decrease) in Defined Benefit Liability
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Changes in Increase in Decrease in
Assumptions Assumptions Assumptions
Tingkat diskonto 1,00% ( 385.689) 440.572 Discount rate
Tingkat Salary growth
pertumbuhan gaji 1,00% 451.152 ( 401.694 ) rate
2024
Dampak Kenaikan (Penurunan) terhadap Liabilitas Imbalan Pasti/ Impact
Increase (Decrease) in Defined Benefit Liability
Perubahan asumsi/ Kenaikan asumsi/ Penurunan asumsi/
Changes in Increase in Decrease in
Assumptions Assumptions Assumptions
Tingkat diskonto 1,00% ( 323.322) 368.959 Discount rate
Tingkat pertumbuhan Salary growth
gaji 1,00% 378.738 ( 337.383 ) rate
Page 392
These financial statements are originally
issued in Indonesian language
Ekshibit E/54 Exhibit E/54
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
19. LIABILITAS LAIN-LAIN 19. OTHER LIABILITIES
2025 2024
Utang kepada supplier 57.365.845 4.680.555 Payables to suppliers
Pendapatan diterima dimuka 452.790 476.555 Unearned revenue
Lain-lain 191.790 - Others
Jumlah 58.010.425 5.157.110 Total
20. PENGUKURAN NILAI WAJAR 20. FAIR VALUE MEASUREMENT
Tabel berikut menyajikan pengukuran nilai wajar aset dan The following table provides the fair value measurement
liabilitas tertentu Perusahaan: of the Company’s certain assets and liabilities:
2025
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input signifikan
Harga kuotasian yang dapat di Input signifikan yang
dalam pasar aktif observasi (Level tidak dapat
(Level 1)/ 2)/ Significant diobservasi (Level 3)/
Quated prices in observable Significant
Nilai Tercatat/ active markets inputs unobservable inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang diukur pada nilai Assets measured at fair
wajar: value:
Aset keuangan yang
diukur pada nilai wajar
melalui laba rugi Financial assets at FVPL
Reksa dana 251.879.093 251.879.093 - - Mutual funds
Aset keuangan yang nilai Financial assets for which
wajarnya disajikan: values are disclosed:
Diukur pada biaya Measured at amortized
perolehan diamortisasi cost
Piutang sewa Financial lease
pembiayaan 1.473.193.732 - 1.473.193.732 - receivables
Multipurpose
Piutang pembiayaan financing
multiguna 1.419.714 - 1.419.714 - receivables
Aset lain-lain – Other assets –
setoran jaminan 3.247.915 - 3.247.915 - security deposit
Investment
Properti investasi 7.017.084 - - 12.750.000 properties
Liabilitas yang nilai Liabilities for which fair
wajarnya disajikan: values are disclosed:
Pinjaman yang diterima 732.558.601 - 732.558.601 - Loans received
Page 393
These financial statements are originally
issued in Indonesian language
Ekshibit E/55 Exhibit E/55
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
20. PENGUKURAN NILAI WAJAR (Lanjutan) 20. FAIR VALUE MEASUREMENT (Continued)
Tabel berikut menyajikan pengukuran nilai wajar aset dan The following table provides the fair value measurement
liabilitas tertentu Perusahaan: (Lanjutan) of the Company’s certain assets and liabilities:
(Continued)
2024
Pengukuran nilai wajar menggunakan:/
Fair value measurement using:
Input signifikan
Harga kuotasian yang dapat di Input signifikan yang
dalam pasar aktif observasi (Level tidak dapat
(Level 1)/ 2)/ Significant diobservasi (Level 3)/
Quated prices in observable Significant
Nilai Tercatat/ active markets inputs unobservable inputs
Carrying Values (Level 1) (Level 2) (Level 3)
Aset yang diukur pada nilai Assets measured at fair
wajar: value:
Aset keuangan yang
diukur pada nilai wajar
melalui laba rugi Financial assets at FVPL
Reksa dana 243.386.652 243.386.652 - - Mutual funds
Aset keuangan yang nilai Financial assets for which
wajarnya disajikan: values are disclosed:
Diukur pada biaya
perolehan diamortisasi Measured at amortized cost
Piutang sewa 1.521.614.053 - 1.521.614.053 -
pembiayaan Financial lease receivables
Piutang pembiayaan Multipurpose financing
multiguna 8.366.958 - 8.366.958 - receivables
Aset lain-lain – Other assets - security
setoran jaminan 1.307.486 - 1.307.486 - deposit
Properti investasi 7.600.044 - - 12.700.000 Investment properties
Liabilitas yang nilai Liabilities for which fair
wajarnya disajikan: values are disclosed:
Pinjaman yang diterima 793.674.546 - 793.674.546 - Loans received
Hierarki Nilai Wajar Fair Value Hierarchy
Nilai wajar instrumen keuangan yang diperdagangkan di The fair value of financial instruments traded in active
pasar aktif adalah berdasarkan kuotasi harga pasar pada markets is based on quoted market prices at the reporting
tanggal pelaporan. Pasar dianggap aktif apabila kuotasi date. A market is regarded as active if quoted prices are
harga tersedia sewaktu-waktu dan dapat diperoleh secara readily and regularly available from an exchange, dealer
rutin dari bursa, pedagang efek atau perantara efek, or broker, industry group pricing service, or regulatory
badan penyedia jasa penentuan harga kelompok industri agency, and those prices represent actual and regularly
atau badan pengatur, dan harga tersebut mencerminkan occurring market transaction on an arm’s lengths basis.
transaksi pasar yang aktual dan rutin dalam suatu transaksi The quoted market price used for financial assets held by
yang wajar. Kuotasi harga pasar yang digunakan untuk aset the Company is the current bid price. These instruments
keuangan yang dimiliki oleh Perusahaan adalah harga are included in Level 1.
penawaran (bid price) terkini. Instrumen keuangan seperti
ini termasuk dalam hierarki Level 1.
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not traded
diperdagangkan di pasar aktif ditentukan menggunakan in an active market is determined by using valuation
teknik penilaian. Teknik penilaian ini memaksimalkan techniques. These valuation techniques maximize the use
penggunaan data pasar yang dapat diobservasi yang of observable market data where it is available and rely
tersedia dan sesedikit mungkin mengandalkan estimasi as little as possible on entity’s specific estimates. If all
spesifik yang dibuat oleh entitas. Jika seluruh input significant inputs required to fair value an instrument are
signifikan yang dibutuhkan untuk menentukan nilai wajar observable, the instrument is included in Level 2.
dapat diobservasi, maka instrumen tersebut termasuk
dalam hierarki Level 2.
Page 394
These financial statements are originally
issued in Indonesian language
Ekshibit E/56 Exhibit E/56
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
21. MODAL SAHAM 21. SHARE CAPITAL
Susunan kepemilikan saham perusahaan untuk tahun yang The composition of the company's share ownership for the
berakhir 31 Desember 2025 dan 2024 berdasarkan catatan years ended 31 December 2025 and 2024 based on records
yang dibuat PT Ficomindo Buana Registrar, Biro made by PT Ficomindo Buana Registrar, the Securities
Administrasi Efek adalah sebagai berikut: Administration Bureau is as follows:
2025
Jumlah Saham
Ditempatkan dan Jumlah Modal
Disetor Penuh/ Persentase Ditempatkan dan
Number of Shares Kepemilikan/ Disetor Penuh/
Issued and Paid- Percentage of Total Issued and
up Paid-up Ownership Paid-up Capital
Korea Development Bank 2.752.920.825 77,50% 275.292.082 Korea Development Bank
PT Dwi Satrya Utama 532.707.259 15,00% 53.270.726 PT Dwi Satrya Utama
Masyarakat lainnya (kepemilikan
masing-masing kurang dari 5%) 266.584.916 7,50% 26.658.492 Public (each less than 5%)
Jumlah 3.552.213.000 100% 355.221.300 Total
2024
Jumlah Saham
Ditempatkan dan Jumlah Modal
Disetor Penuh/ Persentase Ditempatkan dan
Number of Shares Kepemilikan/ Disetor Penuh/
Issued and Paid- Percentage of Total Issued and
up Paid-up Ownership Paid-up Capital
Korea Development Bank 3.006.779.363 84,65% 300.677.936 Korea Development Bank
PT Dwi Satrya Utama 532.707.259 15,00% 53.270.726 PT Dwi Satrya Utama
Masyarakat lainnya (kepemilikan
masing-masing kurang dari 5%) 12.726.378 0,35% 1.272.638 Public (each less than 5%)
Jumlah 3.552.213.000 100,00% 355.221.300 Total
Berdasarkan surat yang ditujukan ke Otoritas Jasa Based on letters addressed to the Financial Services
Keuangan (OJK) pada tanggal 2 Mei 2025 dan 5 Juni 2025, Authority (OJK) on 2 May 2025, and 5 June 2025, the
pemegang saham pengendali Perusahaan melakukan Company's controlling shareholder sold 141,968,764
penjualan saham masing-masing sebanyak 141.968.764 shares and 111,889,774 shares, respectively, to the
lembar saham dan 111.889.774 lembar saham kepada public, increasing the public's ownership portion from
masyarakat (publik) sehingga meningkatkan porsi 0.35% to 7.50%. These transactions did not change the
kepemilikan publik dari 0,35% menjadi 7,50%. Transaksi ini Company's issued and paid-up capital.
tidak mengubah jumlah modal ditempatkan dan disetor
Perusahaan.
Manajemen Permodalan Capital Management
Tujuan utama dari pengelolaan modal Perusahaan adalah The primary objective of the Company’s capital
untuk memastikan bahwa Perusahaan mempertahankan management is to ensure that it maintains healthy capital
rasio modal yang sehat dalam rangka mendukung bisnis dan ratios in order to support its business and maximize
memaksimalkan nilai pemegang saham. shareholder value.
Perusahaan mengelola struktur modal dan membuat The Company manages its capital structure and makes
penyesuaian terhadap struktur modal sehubungan dengan adjustments to it, in light of changes in economic
perubahan kondisi ekonomi. Perusahaan memantau conditions. The Company monitors its capital using
modalnya dengan menggunakan analisa gearing ratio gearing ratios, by dividing loan received by total capital.
(rasio utang terhadap modal), yakni membagi pinjaman Total capital is calculated as “Total Equity” as shown in
yang diterima terhadap jumlah modal. Jumlah modal the statements of financial position.
adalah jumlah ekuitas yang disajikan dalam laporan posisi
keuangan.
Page 395
These financial statements are originally
issued in Indonesian language
Ekshibit E/57 Exhibit E/57
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
21. MODAL SAHAM (Lanjutan) 21. SHARE CAPITAL (Continued)
Manajemen Permodalan (Lanjutan) Capital Management (Continued)
Rasio utang bersih terhadap modal pada tanggal Ratio of net debt to equity as of 31 December 2025 and 2024
31 Desember 2025 dan 2024 sebagai berikut: follows:
2025 2024
Pinjaman yang diterima 732.558.601 793.674.546 Loan received
Jumlah ekuitas 1.218.357.005 1.215.511.805 Total equity
Rasio utang bersih terhadap modal 60,13% 65,30% Net debt to equity ratio
22. TAMBAHAN MODAL DISETOR 22. ADDITIONAL PAID-IN CAPITAL
Akun ini merupakan tambahan modal disetor sehubungan This account represents additional paid-in capital in
dengan penerbitan saham: connection with issuance of shares as follows:
Saldo/
Balance
Selisih antara nilai nominal saham yang Excess of total par value of stock issuance
diterbitkan dan nilai setoran modal and amount of paid-up capital stock
tahun 1996 2.196.236 in 1996
Selisih antara nilai nominal saham dan Excess of total par value of stock issuance
nilai konversi utang subordinasi and conversion value of
tahun 1997 2.264.638 subordinated loan in 1997
Penawaran Umum Perdana tahun 2011 5.580.000 Initial public offering in 2011
Biaya emisi saham tahun 2011 ( 209.952 ) Stock issuance costs in 2011
Dampak program pengampunan pajak Impact of tax amnesty program
tahun 2016 1.000.000 in 2016
Penawaran Umum Terbatas I tahun 2021 395.602.080 Limited Public Offering I in 2021
Biaya emisi saham tahun 2021 ( 1.900.251 ) Share issuance costs in 2021
Jumlah 404.532.751 Total
23. SEWA PEMBIAYAAN 23. FINANCE LEASE
2025 2024
Pendapatan sewa pembiayaan 147.274.108 155.975.146 Finance lease income
Diskon asuransi 3.798.258 4.215.808 Discount insurance
Pendapatan provisi 3.598.292 4.156.691 Provision income
Pendapatan penalti 1.089.715 1.496.355 Penalty income
Pendapatan administrasi 669.635 578.305 Administration income
Diskon notaris 174.174 214.538 Discount notary
Pendapatan lainnya 6.371 1.641 Other income
Jumlah 156.610.553 166.638.484 Total
24. PEMBIAYAAN MULTIGUNA 24. MULTIPURPOSE FINANCING
2025 2024
Pendapatan multiguna 386.619 924.013 Multipurpose financing income
Pendapatan provisi 56.298 27.311 Provision income
Pendapatan penalti 27.308 5.753 Penalty income
Diskon notaris 6.000 1.000 Discount notary
Pendapatan administrasi 5.500 2.000 Administration income
Diskon asuransi - 11.976 Discount insurance
Jumlah 481.725 972.053 Total
Page 396
These financial statements are originally
issued in Indonesian language
Ekshibit E/58 Exhibit E/58
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
25. PENDAPATAN IJARAH MUNTAHIYAH BITTAMLIK - BERSIH 25. IJARAH MUNTAHIYAH BITTAMLIK INCOME - NET
2025 2024
Pendapatan IMBT 8.855.700 8.606.013 IMBT income
Diskon asuransi 512.776 253.852 Discount insurance
Pendapatan provisi 231.614 206.221 Provision income
Diskon notaris 59.638 29.073 Discount notary
Pendapatan lainnya 81.000 55.571 Other income
Jumlah 9.740.728 9.150.730 Total
26. PENDAPATAN BUNGA 26. INTEREST INCOME
2025 2024
Deposito berjangka 3.888.021 2.187.734 Time deposit
Jasa giro 330.444 775.104 Current accounts
Efek-efek - 1.325.159 Securities
Jumlah 4.218.465 4.287.997 Total
27. PENDAPATAN LAIN-LAIN 27. OTHER REVENUES
2025 2024
Keuntungan penjualan efek-efek 233.235 187.807 Gain on sale of securities
Keuntungan penjualan Gain on sale of property and
aset tetap – bersih (Catatan 10) 81.081 - equipment – net (Note 10)
Keuntungan yang belum direalisasi Unrealized gain on change in fair
atas perubahan nilai wajar efek-efek yang values of securities that are measured
diukur pada nilai wajar melalui laba rugi - at fair value through profit or loss -
reksa dana (Catatan 5) 29.093 293.652 mutual funds (Note 5)
Penerimaan kembali piutang yang Collection of receivables previously
telah dihapusbukukan 11.050 2.819 written-off
Lain-lain 5.350.706 997.736 Others
Jumlah - Bersih 5.705.165 1.482.014 Total - Net
28. BEBAN BUNGA DAN KEUANGAN 28. INTEREST AND FINANCING EXPENSES
Beban bunga dan keuangan merupakan beban bunga dan Interest and financing expenses consist of interest and
keuangan dari pinjaman yang diterima. financing expenses from loans received.
2025 2024
Pihak ketiga 14.104.392 13.852.678 Third parties
Pihak berelasi (Catatan 34) 15.750.938 18.833.649 Related party (Note 34)
Jumlah 29.855.330 32.686.327 Total
29. BEBAN KEPEGAWAIAN 29. PERSONNEL EXPENSES
2025 2024
Gaji dan tunjangan 44.993.517 41.856.837 Salaries and employee benefits
Imbalan pasca-kerja (Catatan 18) 1.574.924 1.356.720 Post-employment benefits (Note 18)
Jumlah 46.568.441 43.213.557 Total
Page 397
These financial statements are originally
issued in Indonesian language
Ekshibit E/59 Exhibit E/59
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
30. BEBAN UMUM DAN ADMINISTRASI 30. GENERAL AND ADMINISTRATIVE EXPENSES
2025 2024
Penyusutan (Catatan 9 dan 10) 5.748.684 6.623.580 Depreciation (Notes 9 and 10)
Jasa profesional 3.129.463 1.786.485 Professional fees
Sewa 1.816.912 1.940.587 Rent
Perjalanan dinas 1.360.870 1.431.594 Business travel
Pungutan OJK 1.041.539 900.842 OJK charges
Penagihan 1.041.506 702.173 Collection
Asuransi 953.612 629.040 Insurance
Komunikasi 826.018 810.271 Communication
Keanggotaan 462.632 449.662 Membership
Perbaikan dan pemeliharaan 652.118 187.186 Repairs and maintenance
Beban pajak 276.321 716.853 Tax expenses
Pemasaran 168.264 178.578 Marketing
Administrasi bank 94.890 104.843 Bank administration
Lain-lain
(masing-masing dibawah Rp 300.000) 1.603.664 1.588.547 Others (below Rp 300,000, respectively)
Jumlah 19.176.493 18.050.241 Total
31. PAJAK PENGHASILAN 31. INCOME TAX
Perhitungan beban dan utang pajak kini adalah sebagai The current tax expense and payable are computed as follows:
berikut:
a. Pajak Kini a. Current Tax
Rekonsiliasi antara laba sebelum pajak penghasilan A reconciliation between profit before tax per
menurut laporan laba rugi dan penghasilan komprehensif statements of profit or loss and other comprehensive
lain dengan laba kena pajak adalah sebagai berikut: income and taxable income follows:
2025 2024
Laba sebelum pajak menurut laporan Profit before tax per statements of
laba rugi dan penghasilan profit or loss and other
komprehensif lain 77.564.007 80.942.587 comprehensive income
Perbedaan temporer: Temporary differences:
Beban imbalan pasca-kerja 1.411.878 1.244.332 Post-employment benefit expense
Aset hak-guna ( 228.591) 327.887 Right-of-use assets
Penyisihan piutang tak tertagih Allowance for doubtful accounts
Tahun berjalan 77.902 5.447.575 Current
Koreksi tahun lalu ( 532.891 ) - Correction for previous year
Penyisihan penurunan nilai untuk Provision for impairment of claim for
agunan diambil alih 1.653.129 ( 9.658.584) collateral assets
Jumlah - bersih 2.381.427 ( 2.638.790) Net
Perbedaan tetap: Permanent difference:
Pendapatan bunga ( 4.218.465 ) ( 4.287.997) Interest income
Keuntungan yang belum direalisasi atas Unrealized gain on change in fair
perubahan nilai wajar efek-efek yang values of securities that are measured at
diukur pada nilai wajar melalui laba fair value through profit or
rugi - reksa dana ( 29.093 ) ( 293.652) loss – mutual funds
Keuntungan penjualan efek-efek ( 233.235 ) ( 187.807) Gain on sale of securities
Pendapatan lain-lain 874.630 282.052 Other income
Jumlah - bersih ( 3.606.163 ) ( 4.487.404) Net
Laba kena pajak (Dipindahkan) 76.339.271 73.816.393 Taxable income (Brough forward)
Page 398
These financial statements are originally
issued in Indonesian language
Ekshibit E/60 Exhibit E/60
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31. PAJAK PENGHASILAN (Lanjutan) 31. INCOME TAX (Continued)
a. Pajak Kini (Lanjutan) a. Current Tax (Continued)
2025 2024
Laba kena pajak (Pindahan) 76.339.271 73.816.393 Taxable income (Carry forward)
Taksiran beban pajak kini 16.794.639 16.239.606 Estimated current tax expense
Dikurangi pajak dibayar dimuka: Less prepaid income taxes:
Pasal 25 11.998.432 9.260.510 Article 25
Taksiran utang pajak kini (Catatan 13) 4.796.207 6.979.096 Estimated current tax payable (Note 13)
Laba kena pajak Perusahaan tahun 2024, sesuai dengan The taxable income of the Company in 2024 are in
Surat Pemberitahuan Pajak (SPT) Tahunan yang accordance with the Corporate Income Tax Return filed
disampaikan Perusahaan kepada Kantor Pelayanan Pajak. with Tax Service Office.
b. Pajak Tangguhan – Bersih b. Deferred Tax - Net
Rincian dari aset dan liabilitas pajak tangguhan The details of the Company’s deferred tax assets and
Perusahaan adalah sebagai berikut: liability follows:
2025
Dikreditkan (dibebankan) ke/
Credited (charged) to
Penyesuaian
saldo awal
yang
dibebankan
pada tahun
berjalan/
Beginning Penghasilan
balance komprehensif
1 Januari/ Laba rugi/ adjustments lain/Other 31 Desember/
January Profit or charged to comprehensive December
2025 loss current year income 2025
Post-employment
Imbalan pasca-kerja 770.303 310.612 - ( 135.038 ) 945.877 benefits
Aset hak-guna 934 ( 50.288 ) - - ( 49.354 ) Right-of-use-assets
Penyisihan penurunan nilai Provision of claim for
untuk agunan diambil alih - 363.688 4.636.992 - 5.000.680 collateral
Penyisihan piutang tak Allowance for doubtful
tertagih - ( 6.723 ) 282.617 - 275.894 account
Aset pajak tangguhan - bersih 771.237 617.289 4.919.609 ( 135.038 ) 6.173.097 Deferred tax assets - net
Rincian dari aset dan liabilitas pajak tangguhan The details of the Company’s deferred tax assets and
Perusahaan adalah sebagai berikut: liability follows:
2024
Dikreditkan (dibebankan) ke/
Credited (charged) to
Penghasilan
komprehensif
lain/
Other 31 Desember/
1 Januari/ Laba rugi/ comprehensive December
January 2024 Profit or loss income 2024
Post-employment
Imbalan pasca-kerja 598.008 273.753 ( 101.458 ) 770.303 benefits
Aset hak-guna ( 71.201 ) 72.135 - 934 Right-of-use-assets
Aset pajak tangguhan - bersih 526.807 345.888 ( 101.458 ) 771.237 Deferred tax assets - net
Page 399
These financial statements are originally
issued in Indonesian language
Ekshibit E/61 Exhibit E/61
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
31. PAJAK PENGHASILAN (Lanjutan) 31. INCOME TAX (Continued)
Rekonsiliasi antara total beban pajak dan hasil perkalian A reconciliation between the total tax expense and the
laba akuntansi sebelum pajak dengan tarif yang berlaku amounts computed by applying the effective tax rates to
adalah sebagai berikut: profit before tax per statements of profit or loss and other
comprehensive income follows:
2025 2024
Laba sebelum pajak Profit before tax per
menurut laporan statements of
laba rugi dan penghasilan profit and loss and other
komprehensif lain 77.564.007 80.942.587 comprehensive income
Beban pajak dengan tarif yang berlaku 17.064.081 17.807.369 Tax expense at effective tax rate
Pendapatan bunga ( 928.062 ) ( 943.359 ) Interest income
Keuntungan yang belum direalisasi atas Unrealized gain on change in fair values
perubahan nilai wajar efek-efek of securities that are measured at fair
yang diukur pada nilai wajar melalui value through profit or loss - mutual
laba rugi - reksa dana ( 6.400 ) ( 64.603 ) funds
Keuntungan penjualan efek-efek ( 51.311 ) ( 41.318 ) Gain on sale of securities
Pendapatan lain-lain 192.418 62.051 Other income
Jumlah – bersih ( 793.355 ) ( 987.229 ) Net
Penyesuaian beda temporer ( 5.012.985 ) ( 926.422 ) Adjustment
Jumlah beban pajak 11.257.741 15.893.718 Total tax expense
c. Administrasi c. Administrative
Sesuai dengan peraturan perpajakan di Indonesia, Under the taxation laws of Indonesia, the Company
Perseroan melaporkan/menyetorkan pajak reports/pays tax on the basis of self-assessment.
berdasarkan sistem self-assessment. Direktur Jenderal Directorate General of Tax (“DJP”) may assess or
Pajak (“DJP”) dapat menetapkan atau mengubah amend tax liabilities within five years since the time
liabilitas pajak dalam waktu lima tahun sejak saat the tax become due.
terutangnya pajak.
Sampai dengan 31 Desember 2025, Perseroan masih Up to 31 December 2025, the Company is still
menilai dampak implementasi atas Peraturan assessing the impact on the implementation of the
Pengenaan Pajak Minimum Global (“Pilar Dua”) yang Global Anti-Base Erosion Model Rules (Pillar Two)
telah disahkan oleh Menteri Keuangan Republik which has been effective by the Ministry of Finance
Indonesia No.136 tahun 2024 (PMK-136). Perseroan of the Republic of Indonesia’s regulation No.136 Year
menerapkan pengecualian PSAK 212 untuk mengakui 2024 (PMK-136). The Company is applying the SFAS
dan mengungkapkan informasi tentang aset dan 212 exception to recognize and disclose information
liabilitas pajak tangguhan yang terkait dengan pajak on deferred tax assets and liabilities related to the
penghasilan pilar dua. Perseroan meyakini tidak ada Pillar Two income taxes. The Company believe there
dampak pajak karena simulasi Tingkat Pajak Efektif is no tax effect as the Company simulation Pillar Two
Pilar Dua Perseroan lebih dari 15 persen. Effective Tax Rate is more than 15 percent.
Page 400
These financial statements are originally
issued in Indonesian language
Ekshibit E/62 Exhibit E/62
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
32. DIVIDEN DAN CADANGAN UMUM 32. DIVIDEND AND GENERAL RESERVE
Berdasarkan Rapat Umum Pemegang Saham Tahunan Based on the Annual General Meeting of Shareholders as
dengan Akta Notaris No. 70 tanggal 5 Juni 2025, yang spitulated in Notarial Deed No. 70 dated 5 June 2025 of
dibuat dihadapan Christina Dwi Utami, S.H., M.Hum., Christina Dwi Utami, S.H., M.Hum., M.Kn., Notary in West
M.Kn, Notaris di Kota Administrasi Jakarta Barat, telah Jakartahas been decided and approved the allocation of
diputuskan dan disetujui penetapan laba bersih net earnings for closing period as of 31 December 2024
Perusahaan untuk tahun buku yang berakhir amounted to Rp 65,048,869 has been used as follows:
31 Desember 2024 sebesar Rp 65.048.869 yang di
pergunakan sebagai berikut:
1. Membagikan dividen tunai sebesar Rp 18 per saham 1. Distributing cash dividends of Rp 18 per share for
untuk 3.552.213 saham atau sebesar 3,552,213 shares or Rp 63,939,834;
Rp 63.939.834;
2. Mengalokasikan laba bersih sebesar Rp 50.000 sebagai 2. Allocating Rp 50,000 of net profit as general reserves
cadangan umum sesuai ketentuan Anggaran Dasar in accordance with the Company's Articles of
Perusahaan; Association;
3. Sisa laba bersih tahun 2024 dipergunakan untuk 3. The remaining net profit for 2024 will be used for
keperluan investasi dan modal kerja Perusahaan dan investment and working capital purposes and
dicatat sebagai saldo laba. recorded as retained earnings.
Pada tanggal 31 Desember 2025 dan 2024, saldo cadangan As of 31 December 2025 and 2024, the balance of general
umum adalah masing-masing sebesar Rp 700.000 dan reserve amounted to Rp 700.000 and Rp 650,000,
Rp 650.000. Cadangan umum tersebut dibentuk respectively. This general reserve was provided in
sehubungan ketentuan dalam Undang-Undang Republik relation with Law of Republic of Indonesia No. 40/2007
Indonesia No. 40/2007 tentang Perseroan Terbatas, yang regarding Limited Liability Company, which required
mewajibkan perusahaan untuk membentuk cadangan companies to set up a general reserve equivalent to at
umum sedikitnya 20% dari jumlah modal ditempatkan dan least 20% of the total issued and paid up capital. There is
disetor. Tidak terdapat batas waktu yang ditetapkan atas no timeline over which this amount should be
pemenuhan kewajiban tersebut. appropriated.
33. LABA PER SAHAM 33. EARNINGS PER SHARE
Perhitungan laba per saham dasar adalah sebagai The calculation of basic earnings per share follows:
berikut:
2025 2024
Laba tahun berjalan untuk Profit for the year for computation
perhitungan laba per saham 66.306.266 65.048.869 of earnings per share
Rata-rata tertimbang jumlah Weighted average number
saham beredar selama tahun of shares outstanding during
berjalan 3.552.213.000 3.552.213.000 the year
Laba per saham (dalam Rupiah Earnings per share (in full
penuh) 18,67 18,31 Rupiah)
Page 401
These financial statements are originally
issued in Indonesian language
Ekshibit E/63 Exhibit E/63
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
34. SIFAT DAN TRANSAKSI HUBUNGAN BERELASI 34. NATURE OF RELATIONSHIPS AND TRANSACTIONS WITH
RELATED PARTY
Sifat Pihak Berelasi Nature of Relationship
a. Korea Development Bank (KDB) merupakan pemegang a. Korea Development Bank (KDB), is the majority
saham utama Perusahaan. shareholder of the Company.
b. Personel manajemen kunci Perusahaan yaitu Dewan b. Key management personel of the Company consist of
Komisaris dan Direksi. Board of Commissioners and Directors.
Transaksi Pihak Berelasi Transaction with Related Party
a. Rincian transaksi dengan pihak berelasi adalah a. The accounts involving transactions with related
sebagai berikut: party are as follows:
Persentase terhadap Jumlah
Liabilitas/
Percentage to Total
Jumlah/ Total Liabilities
2025 2024 2025 2024
Liabilitas Liabilities
Pinjaman yang diterima Loans Received
Korea Development Bank 167.820.000 323.240.000 20,41% 38,37% Korea Developent Bank
Persentase terhadap Jumlah
Beban yang Bersangkutan/
Percentage to Total
Jumlah/ Total Respective Expenses
2025 2024 2025 2024
Beban Expenses
Beban bunga Interest expenses
Korea Development Bank 15.750.938 18.833.649 52,76% 57,62% Korea Development Bank
b. Pada tanggal 3 Desember 2020, Perusahaan b. On 3 December 2020, the Company signed a loan
menandatangani perjanjian pinjaman dengan KDB agreement with KDB amounting to US$ 20,000,000.
sebesar US$ 20.000.000. Pinjaman ini digunakan This loan is used for working capital and is provided
untuk modal kerja dan diberikan tanpa jaminan. Pada without collateral. On 1 December 2025, the
tanggal 1 Desember 2025, Perusahaan melakukan Company made a repayment of the loan and on the
pelunasan atas pinjaman tersebut dan di tanggal yang same date, the Company and KDB signed a loan
sama, Perusahaan dan KDB menandatangani agreement amounting to US$ 10,000,000 which is
perjanjian pinjaman sebesar US$ 10.000.000 yang used for working capital and is provided without
digunakan untuk modal kerja dan diberikan tanpa collateral, with a term of two (2) years, an interest
jaminan, dengan jangka waktu dua (2) tahun, suku rate of US$ SOFR + 0.50% per annum and matures on
bunga US$ SOFR + 0,50% per tahun dan jatuh tempo 1 December 2027 (Note 14).
pada tanggal 1 Desember 2027 (Catatan 14).
c. Pinjaman yang diterima Perusahaan dari Bank Mizuho c. Loan obtained by the Company from Mizuho Bank are
dijamin dengan letter of comfort dari KDB (Catatan secured by letter of comfort from KDB (Note 14).
14).
d. Imbalan yang diberikan kepada Dewan Komisaris dan d. The aggregate salaries and short-term benefits paid
Direksi untuk gaji dan imbalan kerja jangka pendek to Board of Commissioners and Directors for the
untuk tahun-tahun yang berakhir 31 Desember 2025 years ended 31 December 2025 and 2024 amounted
dan 2024 masing-masing sebesar Rp 6.106.557 dan Rp to Rp 6,106,557 and Rp 5,773,569, respectively or
5.773.569 atau masing-masing sebesar 13,57% dan amounted to 13.57% and 13.79%, respectively from
13,79% dari jumlah beban gaji dan tunjangan. total salaries and employees’ benefits expense.
Page 402
These financial statements are originally
issued in Indonesian language
Ekshibit E/64 Exhibit E/64
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
POLICIES
Pendahuluan dan Gambaran Umum Introduction and Overview
Perusahaan memiliki eksposur terhadap risiko- risiko atas The Company is exposed to the following risks relating to
instrumen keuangan sebagai berikut: its financial instruments:
a. Risiko kredit a. Credit risk
b. Risiko pasar b. Market risk
c. Risiko likuiditas c. Liquidity risk
d. Risiko operasional d. Operational risk
Catatan ini menyajikan informasi mengenai eksposur This note provides information on the Company’s
Perusahaan terhadap setiap risiko di atas, tujuan, exposure to any risk above, the objectives, policies and
kebijakan dan proses yang dilakukan oleh Perusahaan processes conducted by the Company in measuring and
dalam mengukur dan mengelola risiko. managing risk.
Kerangka manajemen risiko Risk Management Framework
Sektor pembiayaan banyak dipengaruhi oleh risiko, baik Financing sector is susceptible to various risks originating
risiko yang berasal dari faktor internal maupun eksternal. from internal and external factors, thus the Company has
Dalam rangka meningkatkan kinerja Perusahaan, established risk management objectives and policies to
Perusahaan berupaya untuk mengelola berbagai risiko improve its performance.
dengan sebaik-baiknya, dengan menerapkan manajemen
risiko.
Direksi memiliki tanggung jawab secara menyeluruh atas Establishing and monitoring risk management is the
penetapan dan pengawasan kerangka manajemen risiko. overall responsibility of the Board of Directors. The Board
Direksi telah menetapkan Departemen Manajemen Risiko of Directors has instructed the Risk Management
yang bertanggung jawab untuk pengembangan dan Department to develop and oversee the risk management
pengawasan kebijakan manajemen risiko Perusahaan di policies. The activities carried out by the Risk
masing-masing area tertentu. Departemen Manajemen Management Department are regularly reported to the
Risiko melaporkan kegiatan yang telah dilaksanakan Board of Directors.
kepada Direksi Perusahaan secara berkala.
Kebijakan manajemen risiko Perusahaan disusun untuk The Company’s risk management policies are established
mengidentifikasi dan menganalisa risiko- risiko yang to identify and analyze the risks faced by the Company in
dihadapi Perusahaan dalam menetapkan batasan risiko setting risks and control limits, and to monitor risks and
dan pengendalian yang seharusnya, serta untuk adherence to limits that have been determined. Risk
mengawasi risiko dan kepatuhan terhadap batasan yang management policies and systems are evaluated
telah ditetapkan. Sistem dan kebijakan manajemen risiko periodically to reflect changes in market conditions,
ditelaah secara berkala untuk mencerminkan perubahan products and services offered. The Company, through
dalam kondisi pasar, produk dan jasa yang ditawarkan. training and management standards and procedures, aims
Perusahaan, melalui pelatihan serta standar dan prosedur to develop the control environment, in which all
pengelolaan, bertujuan untuk mengembangkan employees understand their duties and obligations.
lingkungan pengendalian dimana semua karyawan
memahami tugas dan kewajibannya.
Komite Audit Perusahaan memiliki tanggung jawab untuk The Company’s Audit Committee has the responsibility to
mengawasi kepatuhan terhadap kebijakan dan prosedur oversee compliance with the risk management policies
manajemen risiko, dan untuk menelaah kecukupan and procedures and to review the adequacy of risk
kerangka manajemen risiko terkait dengan risiko-risiko management framework in relation to the risks faced by
yang dihadapi oleh Perusahaan. Dalam menjalankan the Company. In performing their duties, the Audit
fungsinya, Komite Audit Perusahaan dibantu oleh Internal Committee is assisted by the Internal Audit. Internal
Audit. Internal Audit secara rutin dan berkala menelaah Audit periodically reviews the risk management policies
pengendalian dan prosedur manajemen risiko dan and procedures and reports the results to the Audit
melaporkan hasilnya ke Komite Audit Perusahaan. Committee.
Page 403
These financial statements are originally
issued in Indonesian language
Ekshibit E/65 Exhibit E/65
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Kerangka manajemen risiko (Lanjutan) Risk Management Framework (Continued)
Berikut adalah uraian penerapan manajemen risiko The following describes the Company’s implementation
Perusahaan: of risk management:
1. Manajemen risiko kredit 1. Credit risk management
Manajemen risiko kredit yang diterapkan Perusahaan The Company manages and controls the credit risk
adalah sebagai berikut : management through the following:
- Kehati-hatian dalam pemberian kredit - Prudence in granting credit
Perusahaan menetapkan kriteria penerimaan The Company has determined the acceptable
calon debitur yang direview secara berkala baik qualification of debtors who will be granted
untuk calon debitur Sewa, Pembiayaan with lease and consumer financing which are
Konsumen. Dalam memberikan kredit being reviewed on a regular basis. In granting
pembiayaan konsumen, Perusahaan debtor financing, the Company has established a
menetapkan beberapa proses penilaian kredit credit rating and scoring system.
dan scoring.
- Manajemen penagihan - Billing and collection management
Perusahaan mengaplikasikan sistem penagihan The Company has applied the billing and
melalui telepon dan email untuk tagihan yang collection system via telephone and email for
akan jatuh tempo dan memantau laporan receivables that will mature and monitor over
tunggakan secara harian untuk menentukan due accounts on a daily basis to ensure
tindak lanjut yang diperlukan dari setiap debitur appropriate reminder has been sent to debtors
lewat waktu. Usaha tersebut dalam rangka with default account. The Company exerts
menjaga rasio kredit bermasalah, khususnya effort to keep the minimum ratio of non
dalam masa kondisi ekonomi yang menantang. performing loans, during periods of economic
uncertainty.
- Pengawasan internal yang kuat - Effective internal control
Perusahaan memiliki departemen pengawasan The Company has an independent audit
independen (Internal Audit Unit), yang bertugas department (Internal Audit Unit), which
untuk memastikan bahwa seluruh proses monitors the operational processes to ensure
operasional baik di kantor cabang maupun that all operational processes in the branch
kantor pusat telah sesuai dengan standar offices and headquarters are in compliance with
prosedur operasional (Standard Operating the standard operating procedures (Standard
Procedures). Operating Procedure).
Page 404
These financial statements are originally
issued in Indonesian language
Ekshibit E/66 Exhibit E/66
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Kerangka manajemen risiko (Lanjutan) Risk Management Framework (Continued)
2. Manajemen risiko pendanaan 2. Risk management funding
Manajemen risiko yang diterapkan Perusahaan adalah Risk management implemented by the Company
sebagai berikut: follows:
- Diversifikasi sumber pendanaan - Diversification of sources of funding
Dalam rangka mengurangi risiko ketergantungan In order to reduce the risk of dependence on one
pada satu sumber pendanaan, Perusahaan source of funding, the Company is into
melakukan diversifikasi pendanaan, antara lain diversified funding, among others, with
dengan alternatif sumber dana dari pinjaman alternative sources of funds from loans from
dari bank lokal maupun bank asing dan local banks and foreign banks and shares
penerbitan saham. issuances.
- Pengelolaan ketidaksesuaian suku bunga - Management of interest rate mismatch
Dalam mengantisipasi ketidaksesuaian suku In anticipation of interest rate mismatches on
bunga piutang dan suku bunga pinjaman yang loans received and receivable, the Company
diterima, Perusahaan menerapkan kebijakan implemented management policy for the
manajemen antara suku bunga tetap yang difference between the fixed rate that is given
diberikan kepada debitur dengan pinjaman suku to borrowers with fixed rate loans, which are
bunga tetap. reviewed from time to time.
- Pengelolaan risiko likuiditas - Liquidity risk management
Dalam mengelola risiko likuiditas, Perusahaan In managing liquidity risk, the Company uses the
menggunakan sumber dana jangka panjang sources of long- term funding to finance long-
untuk membiayai piutang jangka panjangnya. term receivables.
Perusahaan telah melakukan kerja sama dengan The Company has established cooperation with
sejumlah bank lokal maupun bank asing untuk several local banks and foreign banks to provide
penyediaan sumber dana jangka panjang, baik long-term funding both in Rupiah and foreign
dalam mata uang Rupiah maupun mata uang currencies, in order to strengthen the funding
asing, guna memperkuat struktur pendanaan. structure.
a. Risiko Kredit a. Credit Risk
Risiko kredit adalah risiko terjadinya kerugian Credit risk is the risk that the Company will
keuangan yang disebabkan oleh ketidakmampuan incur a loss arising from the debtors or
counterparty untuk memenuhi liabilitas counterparties failure to fulfill their
kontraktualnya. Untuk meyakinkan bahwa contractual obligations. To ensure that the
penurunan nilai terdeteksi secara dini, portofolio impairment is detected early, the receivables
kredit dimonitor secara aktif pada setiap are monitored actively at every level and will be
tingkatan struktur risiko dan akan dikurangi reduced through the implementation of
melalui pelaksanaan strategi pemulihan. recovery strategies.
Page 405
These financial statements are originally
issued in Indonesian language
Ekshibit E/67 Exhibit E/67
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
Kerangka manajemen risiko (Lanjutan) Risk Management Framework (Continued)
2. Manajemen risiko pendanaan (Lanjutan) 2. Risk management funding (Continued)
a. Risiko Kredit (Lanjutan) a. Credit Risk (Continued)
Perusahaan mengantisipasi risiko kredit dengan The Company is prudent in anticipating the
penuh kehati-hatian dengan menerapkan credit risk by applying policy in credit risk
kebijakan manajemen risiko kredit. Selain management. Besides providing prudent credit
penilaian kredit dengan penuh kehati-hatian, assessment, the Company also has an effective
Perusahaan juga telah memiliki pengendalian internal control, good collection management
internal yang kuat, manajemen penagihan yang and continuously perform tight monitoring and
baik dan secara berkala melakukan pemantauan analysis of the condition of the debtor’s
dan analisa terhadap kondisi usaha debitur dan business and financed assets during the term of
obyek pembiayaan sepanjang kontrak berjalan. the contracts.
Berikut adalah ekposur laporan posisi keuangan The table below shows the statements of
yang terkait risiko kredit pada tanggal financial position’s exposure to credit risk at
31 Desember 2025 dan 2024: 31 December 2025 and 2024:
2025
Belum jatuh tempo
dan tidak Jatuh tempo dan
mengalami tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ penurunan
Neither past due Past due but not nilai/
nor impaired impaired Impaired Jumlah/Total
Kas dan setara kas 12.353.576 - - 12.353.576 Cash and cash equivalents
Efek-efek 251.879.093 - - 251.879.093 Securities
Piutang sewa pembiayaan - bersih 1.462.551.978 - 10.641.754 1.473.193.732 Finance lease receivables - net
Piutang pembiayaan multiguna - Multipurpose financing receivables
bersih 1.419.714 - - 1.419.714 - net
Piutang lain-lain 193.808 - - 193.808 Other receivables
Aset lain-lain 3.247.915 - - 3.247.915 Other assets
Jumlah 1.731.646.084 - 10.641.754 1.742.287.838 Total
2024
Belum jatuh tempo
dan tidak Jatuh tempo dan
mengalami tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ penurunan
Neither past due Past due but not nilai/
nor impaired Impaired Impaired Jumlah/Total
Kas dan setara kas 98.251.493 - - 98.251.493 Cash and cash equivalents
Efek-efek 243.386.652 - - 243.386.652 Securities
Piutang sewa pembiayaan - bersih 1.501.280.402 10.385.815 9.947.836 1.521.614.053 Finance lease receivables – net
Piutang pembiayaan multiguna - Multipurpose financing receivables
bersih 8.112.342 254.616 - 8.366.958 - net
Piutang lain-lain 257.165 - - 257.165 Other receivables
Aset lain-lain 1.307.486 - - 1.307.486 Other assets
Jumlah 1.852.595.540 10.640.431 9.947.836 1.873.183.807 Total
Jumlah piutang sewa pembiayaan dan aset IMBT The amount of restructured finance lease
yang telah direstrukturisasi sampai dengan receivables and IMBT assets as of 31 December 2025
31 Desember 2025 dan 2024 masing-masing and 2024 amounted Rp 41,929,603 and
berjumlah Rp 41.929.603 dan Rp 50.014.491. Rp 50,014,491, respectively.
2025 2024
Piutang sewa pembiayaan 41.929.603 38.655.039 Finance lease receivables
Aset IMBT - 11.359.452 IMBT assets
Jumlah 41.929.603 50.014.491 Total
Page 406
These financial statements are originally
issued in Indonesian language
Ekshibit E/68 Exhibit E/68
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
Kerangka manajemen risiko (Lanjutan) Risk Management Framework (Continued)
2. Manajemen risiko pendanaan (Lanjutan) 2. Risk management funding (Continued)
b. Risiko Pasar b. Market Risk
Risiko ini mengukur dan mengelola risiko yang This risk pertains to risk arising from changes in
berasal dari perubahan faktor-faktor pasar market factors primarily foreign exchange
terutama nilai tukar, suku bunga dan harga. rates, interest rates and price.
Risiko Nilai Tukar Foreign Exchange Risk
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Company
Perusahaan memiliki aset dan liabilitas moneter has monetary assets and liabilities denominated
dalam mata uang asing sebagai berikut: in United States Dollar as follows:
2025 2024
Mata uang asing/ Ekuivalen Rp/ Mata uang asing/ Ekuivalen Rp/
Original currency Equivalent in Rp Original currency Equivalent in Rp
Kas dan setara kas Cash and cash equivalents
(Catatan 4) 592.938 9.950.685 5.974.649 96.562.285 (Note 4)
Piutang sewa pembiayaan 16.797.392 281.893.825 15.712.066 253.938.411 Finance lease receivables - net
Jumlah Aset 291.844.510 350.500.696 Total assets
Liabilitas Liabilities
Pinjaman diterima (Catatan 14) 15.900.000 266.833.800 20.000.000 323.240.000 Loan received (Note 14)
Aset Bersih 25.010.710 27.260.696 Net Assets
Pada tanggal 31 Desember 2025 dan 2024, kurs As of 31 December 2025 and 2024, the
konversi yang digunakan Perusahaan diungkapkan conversion rates used by the Company were
pada Catatan 2 atas laporan keuangan. disclosed in Note 2 to the financial
statements.
Pada tanggal 31 Desember 2025 dan 2024, jika As of 31 December 2025 and 2024, if the Rupiah
mata uang Rupiah melemah/menguat sebesar 10% currency had weakened/ strengthened by 10%,
terhadap Dolar Amerika Serikat dengan variabel against the U.S. Dollar with all other variables
lain konstan, laba setelah pajak untuk tahun-tahun held constant, post-tax profit for the years
yang berakhir 31 Desember 2025 dan 2024 akan ended 31 December 2025 and 2024 would have
lebih tinggi/rendah sebesar Rp 1.950.835 dan been Rp 1,950,835 and Rp 2,126,334,
Rp 2.126.334, terutama diakibatkan kerugian respectively, higher/lower, mainly as a result
/keuntungan dari penjabaran aset dan liabilitas of foreign exchange losses/gains on translation
keuangan dalam mata uang Dolar Amerika Serikat. of U.S Dollar-denominated financial assets and
liabilities.
Risiko Suku Bunga Interest Rate Risk
Risiko suku bunga adalah risiko dimana nilai wajar Interest rate risk is the risk that the fair value
atau arus kas kontraktual masa datang dari suatu or contractual future cash flows of a financial
instrumen keuangan akan terpengaruh akibat instrument will be affected due to changes in
perubahan suku bunga pasar. market interest rates.
Page 407
These financial statements are originally
issued in Indonesian language
Ekshibit E/69 Exhibit E/69
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
Kerangka manajemen risiko (Lanjutan) Risk Management Framework (Continued)
2. Manajemen risiko pendanaan (Lanjutan) 2. Risk management funding (Continued)
b. Risiko Pasar (Lanjutan) b. Market Risk (Continued)
Risiko Suku Bunga (Lanjutan) Interest Rate Risk (Continued)
Untuk meminimalkan risiko suku bunga, To minimize interest rate risk, the Company
Perusahaan mengelola beban bunga melalui manages interest cost through a mix of fixed-rate
kombinasi utang dengan suku bunga tetap dan and variable-rate debts, by evaluating market
suku bunga variabel, dengan mengevaluasi rate trends. Management also conducts
kecenderungan suku bunga pasar. Manajemen assessments among interest rates offered by
juga melakukan penelaahan berbagai suku bunga creditors to obtain the most favorable interest
yang ditawarkan oleh kreditur untuk rate before takes any decision to enter a new
mendapatkan suku bunga yang menguntungkan loan agreement.
sebelum mengambil keputusan untuk melakukan
perikatan utang.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Company
Perusahaan hanya memiliki saldo only has loans received with floating interest
pinjaman yang diterima dengan tingkat bunga rate of Rp 301,674,682 and Rp 661,152,335,
mengambang masing-masing sebesar respectively, which are related to interest rate
Rp 301.674.682 dan Rp 661.152.335 yang terkait risk.
risiko suku bunga.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, if interest
apabila suku bunga atas pinjaman diterima rates on loans received had been higher/lower
meningkat/menurun sebesar 1% dan variabel lain by 1%, with all other variables held constant,
dianggap tetap, laba sebelum pajak akan lebih profit before tax for the years ended would have
rendah/tinggi sebesar Rp 3.016.747 dan been lower/higher by Rp 3,016,747 and
Rp 6.611.523, terutama sebagai akibat Rp 6,611,523, respectively, mainly as a result of
tingginya/rendahnya beban bunga dari pinjaman higher/lower interest expense on floating rate
dengan suku bunga mengambang. loans received.
Risiko Harga Price Risk
Risiko harga merupakan risiko yang timbul Price risk is the risk that arises as a result of
sebagai akibat ketidakpastian dalam perubahan uncertainty in changes in the price of an asset,
harga suatu aset, misalnya pendapatan yang for example unprofitable income and securities
kurang menguntungkan dan sekuritas yang that have a fixed income due to changes in
memiliki pendapatan tetap akibat perubahan interest rates.
tingkat suku bunga.
Dalam hal pengelolaan risiko harga, Perusahaan In terms of price risk management, the Company
melakukan pemantauan atas eksposur risiko monitors market risk exposures attached to
pasar yang melekat pada portfolio yang dikelola portfolios managed by the treasury, such as
oleh treasuri, seperti Surat Berharga yang Securities owned by the Company, especially
dimiliki Perusahaan khususnya yang terekspos those exposed to market risk, namely Securities
risiko pasar, yaitu Surat Berharga yang dimiliki held in the fair value through profit or loss
dalam kategori fair value through profit or loss (FVPL).
(FVPL).
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Company
Perusahaan hanya memiliki investasi dalam only had investments in mutual funds amounting
bentuk reksa dana masing-masing sebesar to Rp 251,879,093 and Rp 243,386,652,
Rp 251.879.093 dan Rp 243.386.652, yang terkait respectively, which are subject to price risk.
dengan resiko harga.
Page 408
These financial statements are originally
issued in Indonesian language
Ekshibit E/70 Exhibit E/70
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
Kerangka manajemen risiko (Lanjutan) Risk Management Framework (Continued)
2. Manajemen risiko pendanaan (Lanjutan) 2. Risk management funding (Continued)
c. Risiko Likuiditas c. Liquidity Risk
Risiko likuiditas adalah risiko kerugian yang Liquidity risk is a risk arising when the cash flow
timbul karena Perusahaan tidak memiliki arus kas position of the Company is not enough to cover
yang cukup untuk memenuhi liabilitasnya. the liabilities which become due.
Untuk mengurangi risiko pendanaan, Perusahaan To reduce the exposure to liquidity risk, the
mendiversifikasi sumber dana. Selain dari modal Company diversified its sources of funding.
sendiri dan penerimaan angsuran debitur, Apart from its own capital and receipt of
Perusahaan memperoleh sumber dana dari debtor’s payments, the Company obtains funds
pinjaman bank. from bank loans.
Tabel di bawah ini menganalisa liabilitas The table below analyzes the Company’s
keuangan Perusahaan yang dikelompokkan financial liabilities based on the remaining
berdasarkan periode yang tersisa sampai dengan period to the contractual maturity date. The
tanggal jatuh tempo kontraktual. Jumlah yang amounts disclosed in the table are the
diungkapkan dalam tabel merupakan arus kas contractual undiscounted cash flows (excluding
kontraktual yang tidak didiskontokan (tidak future interest expenses):
termasuk beban bunga pinjaman masa depan):
2025
Biaya Nilai
transaksi/ Tercatat
<= 1 tahun/ 1-2 tahun 3-5 tahun Jumlah Transaction /As
<= 1 Year /1-2 Years /3-5 Years /Total Costs Reported
Other financial
Liabilitas liabilities
Pinjaman yang
diterima 437.954.048 241.847.778 53.083.333 732.885.159 326.558 732.558.601 Loans received
Liabilitas sewa 892.218 - - 892.218 - 892.218 Lease Liabilities
Beban akrual 1.677.359 - - 1.677.359 - 1.677.359 Accrued expenses
Liabilitas lain-lain 58.010.425 - - 58.010.425 - 58.010.425 Other liabilities
Jumlah 498.534.050 241.847.778 53.083.333 793.465.161 326.558 793.138.603 Total
2024
Biaya Nilai
transaksi/ Tercatat
<= 1 tahun/ 1-2 tahun 3-5 tahun Jumlah Transaction /As
<= 1 Year /1-2 Years /3-5 Years /Total Costs Reported
Other financial
Liabilitas liabilities
Pinjaman yang diterima 735.874.636 58.128.396 - 794.003.032 328.486 793.674.546 Loans received
Liabilitas sewa 3.572.667 892.218 - 4.464.885 - 4.464.885 Lease Liabilities
Beban akrual 3.777.833 - - 3.777.833 - 3.777.833 Accrued expenses
Liabilitas lain-lain 5.157.110 - - 5.157.110 - 5.157.110 Other liabilities
Jumlah 748.382.246 59.020.614 - 807.402.860 328.486 807.074.374 Total
Page 409
These financial statements are originally
issued in Indonesian language
Ekshibit E/71 Exhibit E/71
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
35. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
Kerangka manajemen risiko (Lanjutan) Risk Management Framework (Continued)
2. Manajemen risiko pendanaan (Lanjutan) 2. Risk management funding (Continued)
d. Risiko Operasional d. Operational Risk
Dalam melaksanakan kegiatan operasionalnya, In conducting its business, the Company faces
Perusahaan menghadapi risiko kelalaian the risk of negligent implementation of
penerapan standar operasional dan prosedur operational standards and procedures and
maupun pengendalian yang tidak menunjang controls that do not support the Company’s
pertumbuhan Perusahaan, terutama dalam growth, especially in analyzing the feasibility of
menganalisa kelayakan pembiayaan dan financing and supervision of collection of
pengawasan terhadap penagihan piutang. Hal ini receivables. This may affect the business
dapat mempengaruhi proses transaksi usaha dan transaction process and might result in
akan mengakibatkan terganggunya kelancaran disruption of the operations and quality of
operasi dan tingkat layanan kepada debitur dan service to debtors and suppliers, which affect
pemasok, yang mempengaruhi kinerja dan daya the performance and competitiveness of the
saing Perusahaan. Company.
Untuk meminimalisasi risiko operasional diatas, To minimize operational risks mentioned above,
manajemen menekankan perlunya pemahaman management emphasized the need for employee
setiap karyawan terhadap Standar Operasional education of the Company Standard Operating
Perusahaan (SOP) dan kebijakan kredit yang Procedures (SOP) and credit policies by
berlaku dengan melakukan pelatihan on the job conducting training on the job for each new
yang memadai bagi setiap karyawan baru employee and all employees aside from the
maupun seluruh karyawan disamping perlunya need for internal control / audit to detect and
peran internal kontrol/internal audit analyze any deviation incurred for corrective
Perusahaan untuk mendeteksi dan menganalisa action and checks can be done. Realizing the
setiap penyimpangan yang timbul agar tindakan importance of every employee who participates
perbaikan dan pengecekan dapat dilakukan. in the implementation of SOP and Company’s
Menyadari pentingnya setiap karyawan policies, management includes adherence to
berpartisipasi dalam pelaksanaan SOP dan SOP and policy elements in employee
kebijakan Perusahaan, manajemen memasukkan performance appraisal system.
unsur ketaatan SOP dan kebijakan tersebut
dalam sistem penilaian kinerja karyawan.
Page 410
These financial statements are originally
issued in Indonesian language
Ekshibit E/72 Exhibit E/72
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
36. IKATAN DAN PERJANJIAN PENTING 36. COMMITMENTS AND AGREEMENTS
Perjanjian Sewa – Perusahaan sebagai penyewa Lease Agreements – Company as lessee
Perusahaan menandatangani beberapa perjanjian sewa The Company entered into various lease agreements for
ruang kantor. Periode sewa berkisar antara 1 (satu) tahun use of office space. The lease terms are between 1 (one)
sampai 5 (lima) tahun. Perjanjian sewa tersebut to 5 (five) years and the lease agreements are renewable
diperpanjang kembali pada akhir masa sewa dengan at the end of the lease period at the market rate.
penyesuaian ke harga pasar kini.
Pihak dalam perjanjian/ Item yang disewa/ Periode perjanjian/
Counterparties Leased items Period of agreement
Pihak ketiga/Third parties
PT Tifa Arum Realty Sewa ruang kantor Surabaya/ 1 Januari 2022 – 31 Desember 2025
Office space Surabaya diperpanjang sampai dengan
31 Desember 2026/
1 January 2022 – 31 December 2025 extended
to 31 December 2026
Hotel Gran Senyiur Sewa ruang kantor Balikpapan/ 20 Oktober 2023 – 20 Oktober 2024
Office space Balikpapan diperpanjang sampai dengan
19 Oktober 2026/
20 October 2023 – 20 October 2024
extended to 19 October 2026
Grand Clarion Hotel & Covention Sewa ruang kantor Makassar/ 14 Juni 2021 – 14 Mei 2023
Office space Makassar Diperpanjang sampai dengan
14 Juni 2027/
14 June 2021 – 14 May 2023
extended to 14 June 2027
PT Surya Dumai Industri Tbk Sewa ruang kantor Pekanbaru/ 1 Juli 2025 - 30 Juni 2026/
Office space Pekanbaru 1 July 2025 - 30 June 2026
PT Proline Finance Indonesia Sewa ruang kantor Jakarta/ 1 April 2021 – 31 Maret 2026/
Office space Jakarta 1 April 2021 – 31 March 2026
Sewa ruang kantor Jakarta/ 1 April 2026 – 31 Maret 2031/
PT Prima Bangun Investama Office space Jakarta 1 April 2026 – 31 March 2031
Page 411
These financial statements are originally
issued in Indonesian language
Ekshibit E/73 Exhibit E/73
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
37. SEGMEN OPERASI 37. OPERATING SEGMENTS
Segmen operasi dilaporkan sesuai dengan pelaporan Operating segments are reported in accordance with the
internal kepada pembuat keputusan operasional, yang internal reporting provided to the chief operating
bertanggung jawab atas lokasi sumber daya ke masing- decision maker, which is responsible for allocating
masing segmen tersebut. Perusahaan memiliki empat (4) resources to the reportable segments and assesses its
segmen yang dilaporkan meliputi sewa pembiayaan, performance. The Company has four (4) segments
pembiayaan multiguna, pembiayaan syariah dan tresuri. including finance lease, multipurpose financing, sharia
financing and treasury.
Segmen Usaha Bussines Segment
2025
Konven Unit Usaha Syariah
/Conven /Shariah Business Unit
Sewa Pembiayaan Unit Usaha
Pembiayaan Multiguna Syariah
/Finance /Multipurpose Tresuri /Syariah Tresuri
Lease Financing /Treasury Business Unit /Treasury Jumlah/Total
Statements of profit
Laporan laba rugi or loss
Pendapatan usaha 156.610.553 481.725 4.217.094 9.740.728 1.371 171.051.471 Segment revenues
Lain-lain - - - 19.453 - 19.453 Others
Pendapatan yang tidak
dialokasikan - - - - - 5.721.947 Unallocated revenues
Jumlah pendapatan 176.792.871 Total Revenues
Beban bunga dan Interest and financing
keuangan ( 29.855.330 ) - - - -( 29.855.330 ) expenses
Beban kepegawaian - - -( 4.630.271 ) -( 4.630.271 ) Personnel expenses
Beban umum dan General and administrative
administrasi - - -( 176.200 ) -( 176.200 ) expenses
Beban yang tidak
dialokasikan - - - - -( 64.567.063 ) Unallocated expenses
Beban pajak - - - - -( 11.257.741 ) Tax expense
Laba tahun berjalan 66.306.266 Profit for the year
Laporan posisi Statement of financial
keuangan position
Aset segmen 1.473.193.732 1.419.714 11.793.109 185.944.601 563.967 1.672.915.123 Segment Assets
Aset yang tidak
dialokasikan - - - - - 361.603.192 Unallocated assets
Jumlah aset segmen 2.034.518.315 Total segment assets*
Liabilitas segmen 734.235.960 - - 25.290.243 - 759.526.203 Segment liabilities*
Liabilitas yang tidak
dialokasikan - - - - - 56.530.058 Unallocated liabilities
Jumlah liabilitas
segmen* 816.056.261 Total segment liabilities*
* Aset segmen tidak termasuk aset pajak tangguhan, sedangkan * Assets segmented excludes deferred tax assets, while
liabilitas segmen tidak termasuk utang pajak segment liabilities excludes tax payable
Page 412
These financial statements are originally
issued in Indonesian language
Ekshibit E/74 Exhibit E/74
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
37. SEGMEN OPERASI (Lanjutan) 37. OPERATING SEGMENTS (Continued)
Segmen Usaha (Lanjutan) Bussines Segment (Continued)
2024
Konven Unit Usaha Syariah
/Conven /Shariah Business Unit
Sewa Pembiayaan Unit Usaha
Pembiayaan Multiguna Syariah
/Finance /Multipurpose Tresuri /Syariah Tresuri
Lease Financing /Treasury Business Unit /Treasury Jumlah/Total
Statements of profit
Laporan laba rugi or loss
Pendapatan usaha 166.638.484 972.053 4.279.703 9.150.730 8.294 181.049.264 Segment revenues
Lain-lain - - - 4.872 - 4.872 Others
Pendapatan yang tidak
dialokasikan - - - - - 1.477.142 Unallocated revenues
Jumlah pendapatan 182.531.278 Total Revenues
Beban bunga dan Interest and financing
keuangan ( 32.686.327 ) - - - - ( 32.686.327 ) expenses
Beban kepegawaian - - -( 7.117.646 ) - ( 7.117.646 ) Personnel expenses
Beban umum dan General and administrative
administrasi - - -( 271.154 ) - ( 271.154 ) expenses
Beban yang tidak
dialokasikan - - - - - ( 61.513.564 ) Unallocated expenses
Beban pajak - - - - - ( 15.893.718 ) Tax expense
Laba tahun berjalan 65.048.869 Profit for the year
Laporan posisi Statement of financial
keuangan position
Aset segmen 1.521.614.053 8.366.958 98.185.647 167.990.190 76.346 1.796.233.194 Segment Assets
Aset yang tidak
dialokasikan - - - - - 260.950.013 Unallocated assets
Jumlah aset segmen 2.057.183.207 Total segment assets*
Liabilitas segmen 795.857.668 - - 2.596.707 - 798.454.375 Segment liabilities*
Liabilitas yang tidak
dialokasikan - - - - - 35.668.839 Unallocated liabilities
Jumlah liabilitas
segmen* 834.123.214 Total segment liabilities*
* Aset segmen tidak termasuk aset pajak tangguhan, sedangkan * Assets segmented excludes deferred tax assets, while
liabilitas segmen tidak termasuk utang pajak segment liabilities excludes tax payable
Page 413
These financial statements are originally
issued in Indonesian language
Ekshibit E/75 Exhibit E/75
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
37. SEGMEN OPERASI (Lanjutan) 37. OPERATING SEGMENTS (Continued)
Segmen Usaha (Lanjutan) Business Segment (Continued)
Segmen Geografis Geographical Segments
Segmen informasi berdasarkan geografis adalah sebagai Information on geographical segments is as follows:
berikut:
2025 2024
Laporan laba rugi Statements of profit or loss
Pendapatan Revenues
Jakarta 125.988.616 126.003.552 Jakarta
Surabaya 18.133.302 19.817.194 Surabaya
Makassar 9.999.640 11.201.633 Makassar
Balikpapan 9.255.990 11.641.320 Balikpapan
Semarang 8.485.271 7.825.492 Semarang
Pekanbaru 4.930.052 6.042.087 Pekanbaru
176.792.871 182.531.278
Statements of financial
Laporan posisi keuangan position
Aset Assets
Jakarta 1.591.550.176 1.528.194.141 Jakarta
Surabaya 159.406.751 172.557.381 Surabaya
Semarang 96.421.881 110.896.988 Semarang
Makassar 92.451.557 93.181.858 Makassar
Balikpapan 54.032.695 105.067.287 Balikpapan
Pekanbaru 40.655.255 47.285.552 Pekanbaru
2.034.518.315 2.057.183.207
Page 414
These financial statements are originally
issued in Indonesian language
Ekshibit E/76 Exhibit E/76
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
38. INFORMASI KEUANGAN TAMBAHAN – UNIT USAHA SYARIAH 38. SUPLEMENTARY FINANCIAL INFORMATION – SHARIA
BUSINESS UNIT
2025 2024
ASET ASSETS
Kas di bank 563.967 76.346 Cash in bank
Piutang Ijarah Muntahiyah Ijarah Muntahiyah
Bittamlik 1.503.661 320.432 Bittamlik Receivables
Aset IMBT 262.490.995 144.029.946 Assets IMBT
Akumulasi penyusutan ( 77.023.332) ( 65.703.956 ) Accumulated depreciation
Cadangan kerugian penurunan Allowance for impairment
nilai ( 1.026.723) ( 108.465 ) losses
Aset IMBT - bersih 184.440.940 78.217.525 Asset IMBT - net
Aset lain-lain - bersih - 89.452.233 Other assets - net
JUMLAH ASET 186.508.568 168.066.536 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Titipan debitur 1.959.279 1.655.982 Deposits from debtors
Utang Qardh 23.330.964 - Qardh payable
Liabilitas lain-lain - 940.725 Other liabilities
Jumlah Liabilitas 25.290.243 2.596.707 Total Liabilities
EKUITAS EQUITY
Ekuitas 161.218.325 165.469.829 Equity
JUMLAH LIABILITAS DAN EKUITAS 186.508.568 168.066.536 TOTAL LIABILITIES AND EQUITY
2025 2024
PENDAPATAN REVENUES
Pendapatan IMBT - bersih 9.740.728 9.150.730 IMBT income – net
Lain-lain 192.498 13.166 Others
Jumlah Pendapatan 9.933.226 9.163.896 Total Revenues
BEBAN EXPENSES
Beban kepegawaian 4.630.271 7.117.646 Personnel expenses
General and administrative
Beban umum dan administrasi 176.200 271.154 expenses
Lain-lain 918.258 - Others
Jumlah Beban 5.724.729 7.388.800 Total Expenses
LABA SEBELUM PAJAK 4.208.497 1.775.096 PROFIT BEFORE TAX
Beban penghasilan - 465.077 Tax Expense
LABA TAHUN BERJALAN 4.208.497 1.310.019 PROFIT FOR THE YEAR
Page 415
These financial statements are originally
issued in Indonesian language
Ekshibit E/77 Exhibit E/77
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
39. INFORMASI TAMBAHAN YANG TIDAK DIPERSYARATKAN 39. ADDITIONAL INFORMATION THAT IS NOT REQUIRED BY
OLEH STANDAR AKUNTANSI INDONESIA INDONESIAN ACCOUNTING STANDARDS
Berdasarkan POJK No. 35/POJK.05/2018 tanggal Based on POJK No.35/POJK.05/2018 dated
31 Desember 2018 tentang Penyelenggaraan Usaha 31 December 2018 regarding Business Operation of
Perusahaan Pembiayaan sebagaimana diubah terakhir Financing Company as last amended to No. 46 Year 2024
menjadi No. 46 Tahun 2024 tentang Pengembangan dan regarding Development and Strengthening of Multifinance
Penguatan Perusahaan Pembiayaan, Perusahaan Company, Infrastructure Multifinance Company and
Pembiayaan infrastruktur dan Modal Perusahaan Ventura, Venture Capital Company, the Company is required to
Perusahaan diharuskan untuk mematuhi sejumlah rasio comply with several financial ratios. These ratios have
keuangan tertentu. Rasio-rasio ini dibuat oleh Perusahaan been prepared by the Company based on the formula as
berdasarkan formula sebagaimana ditentukan dalam prescribed in the said OJK regulation for regulatory
peraturan OJK untuk tujuan kepatuhan terhadap peraturan, compliance purposes and may not be consistent with
dan mungkin tidak sesuai dengan Standar Akuntansi Indonesian Financial Accounting Standards. The following
Keuangan di Indonesia. Berikut ini adalah beberapa rasio are some of the financial ratios based on OJK Regulations
keuangan berdasarkan Peraturan OJK (tidak diaudit): (unaudited):
2025 2024
Rasio permodalan Capital ratio
97,36% 104,45%
Rasio Non Performing Financing Non Performing Financing Ratio
Bruto 2,02% 1,82% Gross
Bersih 0,71% 0,64% Net
Imbal hasil aset 4,31% 4,57% Return on Assets
Return of Equity (ROE) 5,49% 5,49% Return of Equity (ROE)
Beban operasional terhadap Operating expenses to operating
pendapatan operasional 58,96% 57,37% income ratio
Gearing Ratio 0,60x 0,65x Gearing Ratio
Rasio piutang sewa pembiayaan neto Net financial lease receivables
terhadap total aset 81,37% 78,16% to total assets ratio
Rasio modal sendiri terhadap Equity to paid-up
modal disetor 342,98% 159,99% capital ratio
Rasio saldo piutang sewa pembiayaan Net financial lease receivables
neto terhadap total pinjaman 226,68% 202,67% to loan received ratio
Rasio saldo piutang pembiayaan untuk Net financing receivables for
pembiayaan investasi dan modal investment and working capital
kerja dibandingkan dengan total financing to total
saldo piutang pembiayaan 88,80% 95,11% financing receivables ratio
Pada tanggal 31 Desember 2025 dan 2024, tidak terdapat As of 31 December 2025 and 2024, there is no financing
penyediaan dana kepada pihak berelasi dan pihak ketiga granted to related and third parties which has exceeded
yang melampaui Batas Maksimum Pemberian Pembiayaan. the Maximum Financing Limit.
40. PENGUNGKAPAN TAMBAHAN LAPORAN ARUS KAS 40. SUPPLEMENTARY DISCLOSURES ON STATEMENTS OF
CASH FLOWS
Aktivitas investasi yang tidak mempengaruhi kas dan setara The following are the noncash investing activities of the
kas dan penempatan di bank: Company:
2025 2024
Tagihan dari jaminan yang dikuasai kembali
dari penyelesaian piutang: Claims from collateral as payment for:
Sewa pembiayaan 11.079.737 9.364.841 Finance lease receivables
Liabilitas sewa yang timbul dari aset Lease liabilities arising from
hak-guna 367.337 74.988 recognition of right-of-use assets
Page 416
These financial statements are originally
issued in Indonesian language
Ekshibit E/78 Exhibit E/78
PT KDB TIFA FINANCE Tbk PT KDB TIFA FINANCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands of Rupiah, unless otherwise stated)
41. REKONSILIASI LIABILITAS YANG BERASAL DARI AKTIVITAS 41. RECONCILIATION OF LIABILITIES ARISING FROM
PENDANAAN FINANCING ACTIVITIES
Tabel berikut menjelaskan perubahan pada liabilitas The table below details changes in the Company liabilities
Perusahaan yang timbul dari aktivitas pendanaan, yang arising from financing activities, including both cash and
meliputi perubahan terkait kas dan nonkas: non-cash changes:
Perubahan non-kas/
Non-cash changes
Pergerakan Amortisasi biaya
Arus kas valuta asing/ transaksi/
1 Januari/ pendanaan/ Changes in Amortization of Perubahan 31 Desember/
January Financing foreign transaction lainnya/ December
2025 cash flows*) exchange costs Other changes 2025
Pinjaman yang diterima 793.674.546 ( 72.692.773) 11.574.900 1.928 - 732.558.601 Loans received
Liabilitas sewa 4.464.885 ( 3.572.667) - - - 892.218 Lease liabilities
Jumlah Total liabilities
liabilitas dari aktivitas from financing
pendanaan 798.139.431 ( 76.265.440) 11.574.900 1.928 - 733.450.819 activities
*) Arus kas dari pinjaman diterima merupakan jumlah bersih dari *) Cash flow from loans received is the net amount of loan
pencairan dan pembayaran pinjaman pada laporan arus kas. disbursements and payments on the cash flow statement.
Perubahan non-kas/
Non-cash changes
Pergerakan Amortisasi biaya
Arus kas valuta asing/ transaksi/
1 Januari/ pendanaan/ Changes in Amortization of Perubahan 31 Desember/
January Financing foreign transaction lainnya/ December
2024 cash flows *) exchange costs Other changes 2024
Pinjaman yang diterima 575.840.379 203.010.361 14.920.000 ( 96.194 ) - 793.674.546 Loans received
Liabilitas sewa 7.768.636 ( 3.378.739) - - 74.988 4.464.885 Lease liabilities
Jumlah Total liabilities
liabilitas dari aktivitas from financing
pendanaan 583.609.015 199.631.622 14.920.000 ( 96.194 ) 74.988 798.139.431 activities
*) Arus kas dari pinjaman diterima merupakan jumlah bersih dari *) Cash flow from loans received is the net amount of loan
pencairan dan pembayaran pinjaman pada laporan arus kas. disbursements and payments on the cash flow statement.
Page 417
Tel : +62-21 5795 7300 Tanubrata Sutanto Fahmi Bambang & Rekan
Fax : +62-21 5795 7301 Certified Public Accountant
www.bdo.co.id Licence No. 622/KM.1/2016
Head Office
Prudential Tower, 17th Floor
Jl. Jend. Sudirman Kav. 79
Jakarta 12910 - Indonesia
This report is originally issued in Indonesian language
No. : 00130/2.1068/AU.1/09/0119-1/1/III/2026 No. : 00130/2.1068/AU.1/09/0119-1/1/III/2026
Laporan Auditor Independen Independent Auditors’ Report
Pemegang Saham, Dewan Komisaris The Shareholders, Board of Commissioners
dan Direksi and Directors
PT KDB Tifa Finance Tbk PT KDB Tifa Finance Tbk
Jakarta Jakarta
Opini Opinion
Kami telah mengaudit laporan keuangan PT KDB Tifa We have audited the financial statements of
Finance Tbk (“Perusahaan”), yang terdiri dari laporan PT KDB Tifa Finance Tbk (the “Company”) which
posisi keuangan tanggal 31 Desember 2025, serta comprise the statement of financial position as of
laporan laba rugi dan penghasilan komprehensif lain, 31 December 2025, and the statement of profit or loss
laporan perubahan ekuitas, dan laporan arus kas untuk and other comprehensive income, statement of
tahun yang berakhir pada tanggal tersebut, serta changes in equity, and statement of cash flows for the
catatan atas laporan keuangan, termasuk informasi year then ended, and notes to the financial
kebijakan akuntansi material. statements, including a material accounting policies
information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respects, the
material, posisi keuangan Perusahaan tanggal financial position of the Company as of
31 Desember 2025, serta kinerja keuangan dan arus 31 December 2025, and its financial performance
kasnya untuk tahun yang berakhir pada tanggal and its cash flows for the year then ended, in
tersebut, sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting
Indonesia. Standards.
Basis Opini Basis for Opinion
Kami melaksanakan audit kami berdasarkan Standar We conducted our audit in accordance with Standards
Audit yang ditetapkan oleh Institut Akuntan on Auditing established by Indonesian Institute of
Publik Indonesia. Tanggung jawab kami menurut Certified Public Accountants. Our responsibilities
standar tersebut diuraikan lebih lanjut dalam under those standards are further described in the
paragraf Tanggung Jawab Auditor terhadap Audit Auditors’ Responsibilities for the Audit of the Financial
atas Laporan Keuangan pada laporan kami. Kami Statements paragraph of our report. We are
independen terhadap Perusahaan berdasarkan independent of the Company in accordance with the
ketentuan etika yang relevan dalam audit kami atas ethical requirement that are relevant to our Audit of
laporan keuangan di Indonesia, dan kami telah the financial statements in Indonesia, and we have
memenuhi tanggung jawab etika lainnya berdasarkan fulfilled our ethical responsibilities in accordance with
ketentuan tersebut. Kami yakin bahwa bukti audit yang these requirements. We believe that the audit
telah kami peroleh adalah cukup dan tepat untuk evidence we have obtained is sufficient and
menyediakan suatu basis bagi opini audit kami. appropriate to provide a basis for our opinion.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 418
Halaman 2 Page 2
Hal Audit Utama Key Audit Matters
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal yang professional judgment, were of most significance in
paling signifikan dalam audit kami atas laporan our audit of the financial statements of the current
keuangan periode kini. Hal-hal tersebut disampaikan period. These matters were addressed in the context
dalam konteks audit kami atas laporan keuangan secara of our audit of the financial statements as a whole,
keseluruhan, dan dalam merumuskan opini kami atas and in forming our opinion thereon, and we do not
laporan keuangan terkait, kami tidak menyatakan suatu provide a separate opinion on these matters.
opini terpisah atas hal audit utama tersebut.
Hal Audit Utama yang teridentifikasi dalam Audit kami The Key Audit Matters identified in our audit are
diuraikan sebagai berikut: outlined as follows:
Cadangan Kerugian Penurunan Nilai Piutang Allowance for Impairment Losses of Financing
Pembiayaan Receivables
Lihat Catatan 6 - Piutang Sewa Pembiayaan dan Refer to Note 6 - Finance Lease Receivables and
Catatan 7 - Piutang Pembiayaan Multiguna. Note 7 - Multipurpose Financing Receivables.
Nilai tercatat neto produk piutang sewa pembiayaan The net carrying value of finance lease receivables and
dan piutang pembiayaan multiguna selanjutnya diukur multipurpose financing receivables products are
pada biaya perolehan diamortisasi setelah subsequently measured at amortised cost after
memperhitungkan kerugian ekspektasian. Kerugian providing for expected losses. Expected credit loss
kredit ekspektasian sebesar Rp 45.337.986 (dalam amounted to Rp 45,337,986 (in thousand) come from
ribuan) berasal dari Piutang Sewa Pembiayaan sebesar Finance Lease Receivables amounted to Rp 45,322,135
Rp 45.322.135 (dalam ribuan) dan Piutang Pembiayaan (in thousand) and Multipurpose Financing Receivables
Multiguna sebesar Rp 15.851 (dalam ribuan). amounted to Rp 15,851 (in thousand).
Kerugian Kredit Ekspektasian (KKE) dihitung Expected Credit Loss (ECL) is computed based
berdasarkan tunggakan dan penghapusan historis untuk on historical arrears and write-offs to determine
menentukan tahap kerugian ekspektasian tiap produk an expected loss cycle by product which is used
yang digunakan untuk penentuan cadangan kerugian to determine the estimated life of receivables
ekspektasian berdasarkan umur pinjaman pada tiap expected loss levels to provided against each product.
produk. Tingkat cadangan ditelaah dan dimuktakhirkan Levels of allowances are reviewed and updated
atas estimasi kerugian kredit berdasarkan umur tiap for the most recent expected life of receivables
piutang pembiayaan pada setiap tanggal pelaporan. loss estimates at each reporting date. ECL is computed
KKE dihitung berdasarkan pendekatan kolektif dengan using collective approach with risk parameters
menggunakan beberapa parameter risiko antara lain including the Probability of Default, Loss Given
Probability of Default, Loss Given Default, Exposure at Default, Exposure at Default and consideration of
Default dengan mempertimbangkan informasi faktor macroeconomic factors information.
makroekonomi.
Kami memfokuskan pada area ini sebagai hal audit We focused on this area as a key audit matter due to
utama karena jumlah piutang pembiayaan dan tagihan amounts of financing receivables and factoring
anjak piutang mewakili 72% dari total aset Perusahaan. receivables represent 72% of total assets of the
Pengukuran KKE dilakukan melalui pertimbangan Company. The measurement of ECL is determined on
manajemen dengan penggunaan estimasi dan asumsi the management’s judgments using estimates and
yang diharapkan keandalannya dalam penentuan assumptions to derived reliability on provides
jumlah cadangan penurunan nilai yang diakui pada allowance of impairment losses to be recognised in the
akhir periode pelaporan. end of reporting period.
Dalam merespon hal audit utama yang teridentifikasi, In responding to the identified key audit matters, we
kami melakukan prosedur audit sebagai berikut: performed the following audit procedures:
▪ Kami telah menguji keakuratan model perhitungan ▪▪ We have tested the computation accuracy of ECL
KKE berdasarkan persyaratan dalam PSAK 109; model applied with requirements in SFAS 109;
▪ Kami telah menilai penerapan model penurunan ▪▪ We have assessed the application of the model for
nilai yang mempertimbangkan tunggakan dan impairment that considers the past arrears and
penghapusan historis dan estimasi umur pinjaman write-offs and the expected life of loan loass
yang diharapkan; estimates;
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 419
Halaman 3 Page 3
Hal Audit Utama (Lanjutan) Key Audit Matters (Continued)
Dalam merespon hal audit utama yang teridentifikasi, In responding to the identified key audit matters, we
kami melakukan prosedur audit sebagai berikut: performed the following audit procedures:
(Lanjutan) (Continued)
▪ Kami telah menilai, membandingkan data historis ▪▪ We have assessed, compared the historical actual
dan menilai pandangan manajemen atas risiko and challenge management’s view of credit
kredit yang berdampak pada pengakuan kerugian risk that impacts the recognition of expected
ekspektasian setelah pengakuan awal selama umur losses upon initial recognition over the life of the
pinjaman; loans;
▪ Kami telah menilai analisis sensitivitas dalam ▪▪ We have assessed sensitivity analysis in relation to
kaitannya dengan asumsi faktor masa depan; the key forward looking assumptions;
▪
▪ Kami telah menilai kecukupan pengungkapan ▪▪ We have assessed the adequacy of the disclosures
terkait dengan kerugian kredit ekspektasian. relating to expected credit loss.
▪
Informasi lain Other
▪ information
▪
Manajemen bertanggung jawab atas informasi lain. Management
▪ is responsible for the other information.
Informasi lain terdiri dari informasi yang tercantum Other information comprises the information included
dalam Laporan Tahunan 2025 selain laporan keuangan in the Annual Report 2025 (“The Annual Report”) other
terlampir dan laporan auditor independen kami. than the accompanying financial statements and our
Laporan Tahunan diharapkan akan tersedia bagi kami independent auditor’s report thereon. The Annual
setelah tanggal laporan auditor independen ini. Report is expected to be made available to us after
the date of this independent auditor’s report.
▪
Opini kami atas laporan keuangan terlampir tidak Our
▪ opinion on the accompanying financial statements
mencakup Laporan Tahunan, dan oleh karena itu, kami does not cover the Annual Report, and accordingly, we
tidak menyatakan bentuk keyakinan apapun atas do not express any form of assurance on the Annual
Laporan Tahunan tersebut. Report.
▪
Sehubungan dengan audit kami atas laporan keuangan In▪ connection with our audit of the accompanying
terlampir, tanggung jawab kami adalah untuk membaca financial statements, our responsibility is to read the
Laporan Tahunan ketika tersedia dan, dalam Annual Report when it becomes available and, in doing
melaksanakannya, mempertimbangkan apakah Laporan so, consider whether the Annual Report is materially
Tahunan mengandung ketidakkonsistensian material inconsistent with the accompanying financial
dengan laporan keuangan terlampir atau pemahaman statements or our knowledge obtained in the audit, or
yang kami peroleh selama audit, atau mengandung otherwise appears to be materially misstated.
kesalahan penyajian material.
▪
Ketika kami membaca Laporan Tahunan, jika kami When
▪ we read the Annual Report, if we conclude that
menyimpulkan bahwa terdapat suatu kesalahan there is a material misstatement therein, we are
penyajian material di dalamnya, kami diharuskan untuk required to communicate the matter to those charged
mengomunikasikan hal tersebut kepada pihak yang with governance and take appropriate actions based on
bertanggung jawab atas tata kelola dan melakukan the applicable laws and regulations.
tindakan yang tepat berdasarkan peraturan perundang-
undangan yang berlaku.
▪
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 420
Halaman 4 Page 4 Tanggung jawab manajemen dan pihak yang Responsibilities of management and those charged bertanggung jawab atas tata kelola terhadap laporan with governance for the financial statements keuangan Manajemen bertanggung jawab atas penyusunan dan Management is responsible for the preparation penyajian wajar laporan keuangan tersebut sesuai and fair presentation of these financial statements in dengan Standar Akuntansi Keuangan di Indonesia, dan accordance with Indonesian Financial Accounting atas pengendalian internal yang dianggap perlu oleh Standards, and for such internal control as manajemen untuk memungkinkan penyusunan laporan management determines is necessary to enable the keuangan yang bebas dari kesalahan penyajian preparation of financial statements that are free from material, baik yang disebabkan oleh kecurangan material misstatement, whether due to fraud or error. maupun kesalahan. Dalam penyusunan laporan keuangan, manajemen In preparing the financial statements, management is bertanggung jawab untuk menilai kemampuan responsible for assessing the Company's ability to Perusahaan dalam mempertahankan kelangsungan continue as going concern, disclosing, as usahanya, mengungkapkan, sesuai dengan kondisinya, applicable, matters related to going concern and hal-hal yang berkaitan dengan kelangsungan usaha, dan using the going concern basis of accounting menggunakan basis akuntansi kelangsungan usaha, unless management either intends to liquidate kecuali manajemen memiliki intensi untuk melikuidasi the Company or to cease operations, or has no realistic Perusahaan atau menghentikan operasi, atau tidak alternative but to do so. memiliki alternatif yang realistis selain melaksanakannya. Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible bertanggung jawab untuk mengawasi proses pelaporan for overseeing the Company's financial reporting keuangan Perusahaan. process. Tanggung jawab auditor terhadap audit atas laporan Auditors’ responsibilities for the audit of the keuangan financial statements Tujuan kami adalah untuk memperoleh keyakinan Our objectives are to obtain reasonable assurance memadai tentang apakah laporan keuangan secara about whether the financial statements as a whole are keseluruhan bebas dari kesalahan penyajian material, free from material misstatement, whether due to baik yang disebabkan oleh kecurangan maupun fraud or error, and to issue an auditors' report that kesalahan, dan untuk menerbitkan laporan auditor yang includes our opinion. Reasonable assurance is a high mencakup opini kami. Keyakinan memadai merupakan level of assurance, but is not a guarantee that an audit suatu tingkat keyakinan tinggi, namun bukan conducted in accordance with Standards on Auditing merupakan suatu jaminan bahwa audit yang will always detect a material misstatement when it dilaksanakan berdasarkan Standar Audit akan selalu exists. Misstatements can arise from fraud or error and mendeteksi kesalahan penyajian material ketika hal are considered material if, individually or in the tersebut ada. Kesalahan penyajian dapat disebabkan aggregate, they could reasonably be expected to oleh kecurangan maupun kesalahan dan dianggap influence the economic decisions of users taken on material jika, baik secara individual maupun secara the basis of these financial statements. agregat, dapat diekspektasikan secara wajar akan mempengaruhi keputusan ekonomi yang diambil oleh pengguna berdasarkan laporan keuangan tersebut. TANUBRATA SUTANTO FAHMI BAMBANG & REKAN Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 421
Halaman 5 Page 5
Tanggung jawab auditor terhadap audit atas laporan Auditors’ responsibilities for the audit of the
keuangan (Lanjutan) financial statements (Continued)
Sebagai bagian dari suatu audit berdasarkan Standar As part of an audit in accordance with Standards on
Audit, kami menerapkan pertimbangan profesional dan Auditing, we exercise professional judgment and
mempertahankan skeptisisme profesional selama Audit. maintain professional skepticism throughout the audit.
Kami juga: We also:
• Mengidentifikasi dan menilai risiko kesalahan • Identify and assess the risks of material
penyajian material dalam laporan keuangan, baik misstatement of the financial statements,
yang disebabkan oleh kecurangan maupun whether due to fraud or error, design and
kesalahan, mendesain dan melaksanakan prosedur perform audit procedures responsive to those
audit yang responsif terhadap risiko tersebut, risks, and obtain audit evidence that is sufficient
serta memperoleh bukti audit yang cukup dan and appropriate to provide a basis for our
tepat untuk menyediakan basis bagi opini kami. opinion. The risk of not detecting a material
Risiko tidak terdeteksinya kesalahan penyajian misstatement resulting from fraud is higher than
material yang disebabkan oleh kecurangan lebih for one resulting from error, as fraud may
tinggi dari yang disebabkan oleh kesalahan, involve collusion, forgery, intentional omissions,
karena kecurangan dapat melibatkan kolusi, misrepresentations, or the override of internal
pemalsuan, penghilangan secara sengaja, control.
pernyataan salah, atau pengabaian pengendalian
internal.
• Memperoleh suatu pemahaman tentang • Obtain an understanding of internal control
pengendalian internal yang relevan dengan audit relevant to the audit in order to design audit
untuk mendesain prosedur audit yang tepat sesuai procedures that are appropriate in the
dengan kondisinya, tetapi bukan untuk tujuan circumstances, but not for the purpose of
menyatakan opini atas keefektivitasan expressing an opinion on the effectiveness of
pengendalian internal Perusahaan. the Company's internal control.
• Mengevaluasi ketepatan kebijakan akuntansi yang • Evaluate the appropriateness of accounting
digunakan serta kewajaran estimasi akuntansi dan policies used and the reasonableness of
pengungkapan terkait yang dibuat oleh accounting estimates and related disclosures
manajemen. made by management.
• Menyimpulkan ketepatan penggunaan basis • Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh manajemen management's use of the going concern basis
dan berdasarkan bukti audit yang diperoleh, of accounting and, based on the audit evidence
apakah terdapat suatu ketidakpastian obtained, whether a material uncertainty
material yang terkait dengan peristiwa atau exists related to events or conditions that
kondisi yang dapat menyebabkan keraguan may cast significant doubt on the Company's
signifikan atas kemampuan Perusahaan untuk ability to continue as a going concern. If we
mempertahankan kelangsungan usahanya. Ketika conclude that a material uncertainty exists, we
kami menyimpulkan bahwa terdapat suatu are required to draw attention in our auditors'
ketidakpastian material, kami diharuskan untuk report to the related disclosures in the financial
menarik perhatian dalam laporan auditor kami ke statements or, if such disclosures are inadequate,
pengungkapan terkait dalam laporan keuangan to modify our opinion. Our conclusions are based
atau, jika pengungkapan tersebut tidak memadai, on the audit evidence obtained up to the date of
harus menentukan apakah perlu untuk our auditors' report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Company to cease to
didasarkan pada bukti audit yang diperoleh hingga continue as a going concern.
tanggal laporan auditor kami. Namun, peristiwa
atau kondisi masa depan dapat menyebabkan
Perusahaan tidak dapat mempertahankan
kelangsungan usaha.
• Mengevaluasi penyajian, struktur, dan isi laporan • Evaluate the overall presentation, structure and
keuangan secara keseluruhan, termasuk content of the financial statements, including the
pengungkapannya, dan apakah laporan keuangan disclosures, and whether the financial statements
mencerminkan transaksi dan peristiwa yang represent the underlying transactions and events
mendasarinya dengan suatu cara yang mencapai in a manner that achieves fair presentation.
penyajian wajar.
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 422
Halaman 6 Page 6
Tanggung jawab auditor terhadap audit atas laporan Auditors’ responsibilities for the audit of the
keuangan (Lanjutan) financial statements (Continued)
Kami mengkomunikasikan kepada pihak yang We communicate with those charged with governance
bertanggung jawab atas tata kelola mengenai, antara regarding, among other matters, the planned scope
lain, ruang lingkup dan saat yang direncanakan atas and timing of the audit and significant audit findings,
audit, serta temuan audit signifikan, termasuk setiap including any significant deficiencies in internal
defisiensi signifikan dalam pengendalian internal yang control that we identify during our audit.
teridentifikasi oleh kami selama audit.
Kami juga memberikan suatu pernyataan kepada pihak We also provide those charged with governance with a
yang bertanggung jawab atas tata kelola bahwa kami statement that we have complied with relevant
telah mematuhi ketentuan etika yang relevan mengenai ethical requirements regarding independence, and to
independensi, dan mengkomunikasikan seluruh communicate with them all relationships and
hubungan, serta hal-hal lain yang dianggap secara other matters that may reasonably be thought to bear
wajar berpengaruh terhadap independensi kami, dan on our independence, and where applicable, related
jika relevan, pengamanan terkait. safeguards.
Dari hal-hal yang dikomunikasikan kepada pihak yang From the matters communicated with those charged
bertanggung jawab atas tata kelola, kami menentukan with governance, we determine those matters that
hal-hal tersebut yang paling signifikan dalam audit atas were of most significance in the audit of the financial
laporan keuangan periode kini dan oleh karenanya statements of the current period and are therefore the
menjadi hal audit utama. Kami menguraikan hal audit key audit matters. We describe these matters in our
utama dalam laporan auditor kami, kecuali peraturan auditor's report unless law or regulation precludes
perundang-undangan melarang pengungkapan publik public disclosure about the matter or when, in
tentang hal tersebut atau ketika, dalam kondisi sangat extremely rare circumstances, we determine that a
jarang terjadi, kami menentukan bahwa suatu hal tidak matter should not be communicated in our report
boleh dikomunikasikan dalam laporan kami karena because the adverse consequences of doing so would
konsekuensi merugikan dari mengomunikasikan hal reasonably be expected to outweigh the public interest
tersebut akan diekspektasikan secara wajar melebihi benefits of such communication.
manfaat kepentingan publik atas komunikasi tersebut.
Kantor Akuntan Publik
TANUBRATA SUTANTO FAHMI BAMBANG & Rekan
Santanu Chandra, CPA
NIAP AP.0119/
License No. AP.0119
30 Maret 2026/ 30 March 2026
TANUBRATA SUTANTO FAHMI BAMBANG & REKAN
Tanubrata Sutanto Fahmi Bambang & Rekan (Certified Public Accountant), an Indonesian partnership, is a member of BDO International Limited, a UK
company limited by guarantee, and forms part of the international BDO network of independent member firms.
Page 423
Page 424
Strengthening Our Foundation towards Future-Driven Performance Annual Report Sustainability Report 2025 PT KDB Tifa Finance Tbk Pacific Century Place Lantai 41 | 41st Floor, SCBD Lot 10 Jl. Jenderal Sudirman Kaveling 52-53 Jakarta Selatan | South Jakarta Indonesia (12190) Telepon | Telephone: (+62 21) 50941140 www.kdbtifa.co.id
Names mentioned 144 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×7
unresolved
person
Comparison
· Komisaris
p.6
unresolved
org
PT KDB Tifa Syariah
p.7
unresolved
org
Finance Tbk
p.7 ×4
unresolved
org
PT KDB Tifa Data Pribadi Board
p.7
unresolved
org
PT MNC Sekuritas
p.17 ×4
unresolved
org
Korea Development Bank
· Pemegang Saham Pengendali
p.17
unresolved
org
PT Setia Manggala Abadi
p.18 ×2
unresolved
org
PT Zoomlion Indonesia Heavy Industry
p.19 ×2
unresolved
person
Committee. In
· Komisaris
p.30
unresolved
org
Bank Indonesia
p.38
unresolved
org
Menteri Kehakiman Republik Indonesia No. C
p.46
unresolved
org
Minister of Justice
p.46
unresolved
org
PT Dwi Satrya Utama Tanggal Pencatatan Saham
p.46
unresolved
person
Dwi Indriyanie
· Sekretaris Perusahaan
p.46
unresolved
org
PT Tifa Mutual Finance Corporation
p.48 ×4
unresolved
org
PT Dwi
p.48
unresolved
person
Notary Esther Daniar Iskandar
p.48 ×2
unresolved
org
Menteri Hukum dan Hak
p.48
unresolved
org
Minister of Law and Human Rights Asasi Manusia Republik Indonesia
p.48
unresolved
org
Tan Chong Credit Pte Ltd
p.48 ×2
unresolved
org
PT Tifa
p.48 ×2
unresolved
org
PT Tifa Finance.
p.48 ×18
unresolved
org
PT Tifa Mutual
p.51 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.51 ×2
unresolved
org
Minister of Law and Human Rights
p.51 ×4
unresolved
org
Menteri Kehakiman dan Hak Asasi Manusia
p.51
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik
p.51
unresolved
org
PT KDB Tifa
p.51 ×2
unresolved
org
PT Tifa Mutual Finance
p.52
unresolved
org
Mutual Finance Corporation
p.52
unresolved
org
Indonesia Stock Exchange
p.52 ×3
unresolved
org
Pte Ltd
p.52
unresolved
person
Operation
· Director
p.61
unresolved
org
PT Rapi Utama Indonesia
p.62
unresolved
person
Sertifikasi Dasar
· Komisaris
p.63 ×3
unresolved
org
Bank Cabang Jinju
p.63
unresolved
org
Bank Cabang Seocho
p.63
unresolved
org
Bank Cabang Singapura
p.63 ×2
unresolved
org
Bank Jinju Branch
p.64
unresolved
org
Bank Seocho Branch
p.64
unresolved
org
Bank Singapore Branch
p.64 ×2
unresolved
org
Korea Development Investment Corporation
p.65 ×2
unresolved
org
PT Hankook Ceramik
p.65 ×2
unresolved
org
PT Pratama Abadi Industri
p.65 ×4
unresolved
org
PT Sinar Timur Industrindo
p.65 ×2
unresolved
org
PT Kiwoom Sekuritas Indonesia
p.65 ×2
unresolved
org
PT Graha Power Utama
p.66 ×2
unresolved
org
PT Graha Power Kaltim
p.66 ×2
unresolved
person
Independensi
· Komisaris
p.67
unresolved
person
Choi
p.67
unresolved
person
Authority Regulation
· Komisaris
p.67
unresolved
org
Bank Cabang Bundang
p.68
unresolved
org
KDB Asia Limited
p.68 ×2
unresolved
org
Bank Bundang Branch
p.68
unresolved
org
Departemen Usaha Kecil dan Menengah
p.69
unresolved
org
Departemen Pendukung Manajemen
p.69
unresolved
org
Departemen Perbankan Internasional
p.69
unresolved
org
Departemen Layanan Umum
p.69
unresolved
org
Departemen Personalia
p.69
unresolved
org
Departemen Restrukturisasi Perusahaan I
p.69
unresolved
org
HMM Co., Ltd
p.69 ×2
unresolved
org
Departemen Perencanaan
p.69
unresolved
org
PT Garishindo Buana Finance
p.70 ×2
unresolved
org
PT Itochu Auto Finance
p.70 ×2
unresolved
org
PT SMFL Leasing Indonesia
p.70 ×2
unresolved
org
PT GE Astra Finance
p.71 ×2
unresolved
org
PT Sigma Cipta Caraka
p.71 ×2
unresolved
org
PT IBJ Verena Finance
p.71 ×4
unresolved
person
Cho
· Presiden Direktur
p.72 ×3
unresolved
—
Jaeseong
· President Director
p.72 ×2
unresolved
person
Eun
· Direktur
p.72 ×3
unresolved
—
Seonghyuk
· Director
p.72 ×2
unresolved
person
Ester
· Direktur
p.72
unresolved
org
Pengawas Pasar Modal dan Lembaga Keuangan
p.72
unresolved
person
Ina
· Direktur
p.72 ×3
unresolved
—
Dashinta
· Director
p.72 ×2
unresolved
—
Saulina
· Director
p.73
unresolved
org
Penyelenggara Jaminan Produk Halal
p.74 ×2
unresolved
org
PT Sinar Mitra Sepadan Finance
p.74 ×4
unresolved
org
PT Trihamas Finance Syariah
p.74 ×4
unresolved
—
Jaenal
· Dewan Pengawas
p.75
unresolved
—
Ali
· Syariah
p.75
unresolved
—
per 31 Desember 2025, adalah sebagai
p.79
unresolved
org
PT Dwi Satrya Utama Development Bank
p.80
unresolved
org
Bank Korea Development Bank
p.80
unresolved
org
Indonesia Stock Exchange Memesan Efek Terlebih Dahulu Limited
p.81
unresolved
org
Tanubrata Sutanto Fahmi Bambang & Rekan
p.82 ×2
unresolved
org
BDO
p.82
unresolved
org
BDO Indonesia
p.82
unresolved
org
Kantor Akuntan Publik Tanubrata Sutanto Fahmi Bambang & Rekan
· Kantor Akuntan Publik
p.82
unresolved
org
Kantor Akuntan Publik Tanubrata Sutanto Fahmi Bambang
p.82
unresolved
org
Public Accounting Firm Tanubrata Sutanto Fahmi Bambang & Partners
p.82
unresolved
org
BDO International Limited
p.82
unresolved
org
PT Ficomindo Buana Registrar
· Biro Administrasi Efek
p.83
unresolved
org
PT Ficomindo Buana Registrar Securities Administration Bureau
p.83
unresolved
person
Christina Dwi Utami S.H., M.Hum., M.Kn.
· Notaris
p.83 ×2
unresolved
person
KH Zainul Arifin
p.83
unresolved
org
Accounting Firm Tanubrata Sutanto Fahmi Bambang & Rekan
p.88
unresolved
org
Fahmi Bambang & Rekan
p.88
unresolved
org
Pengawas Pasar Modal dan Lembaga
p.104
unresolved
org
Bapepam-LK
p.104 ×4
unresolved
org
Bank Beban Expenses Beban Bunga
p.106
unresolved
person
AM Hasan Ali
· Dewan Pengawas Syariah
p.119 ×2
unresolved
person
Description Christina Dwi Utami
p.119
unresolved
person
Christina Dwi Utami, S.H., M.Hum., M.Kn.
p.119
unresolved
org
Kantor Akuntan Publik Mirawati Sensi Idris
p.119 ×2
unresolved
org
Kantor Akuntan Publik KAP Tanubrata
p.121
unresolved
org
Terealisasi Sutanto Fahmi Bambang & Rekan
p.121
unresolved
org
Tanubrata Sutanto Fahmi Bambang & Partners
p.121
unresolved
org
Tanubrata Sutanto Fahmi Bambang
p.121
unresolved
person
FPT
· Komisaris
p.121 ×2
unresolved
org
Menteri Hukum Republik Indonesia
p.123 ×2
unresolved
org
Moore Global Network Limited
p.124 ×2
unresolved
person
Kim Kyung Woo
· Direktur
p.125 ×5
unresolved
—
Appointed Mr. Eun Seonghyuk
· Director
p.125 ×14
unresolved
—
Reappointed Mrs. Ester Gunawan
· Director
p.125 ×22
unresolved
—
Reappointed Mrs. Ina Dashinta Hamid
· Director
p.125 ×20
unresolved
—
Hasil Keputusan RUPSLB Tahun 2024
· Resolutions of the 2024 EGMS
p.126
unresolved
person
Kim Kang Soo
p.126 ×2
unresolved
person
Jaenal Effendi
· Dewan Pengawas Syariah
p.126 ×4
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.126
unresolved
—
Sarjana Ekonomi
· Direktur
p.128
unresolved
person
Asrori Subchi Karni
· Anggota
p.128
unresolved
person
Jaenal Efendi
p.128
unresolved
person
Pedoman Kerja
· Komisaris
p.130
unresolved
person
Work Guidelines
· Komisaris
p.130
unresolved
—
Komala
· Independent Commissioner
p.131
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